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COM 0122.038 2000-2002
Stephen K Yamazhvo Harry A Takahazhi ,Navor Director .rt. , _ COUNTY Of ii~klK~kI'I DEPARTMENT OF FINANCE 25 Aupuni Stied, Room 118 Hilo, HAwsil %720252 (808) %I-8234 • Fu (808) %I-8246 HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02) HUMAN SERVICES NONPROFIT GRANTS REVIEW COMMITTEE FISCAL YEAR ENDING June 30, 2002 DATE OF APPLICATiON• JANUARY 30, 2001 GRANT APPLICATION FOR• SPECIAL OLYMPICS EAST HAWAII PROGRAM (Frean,n nw? Legal Name of Organization: SPECIAL OLYMPICS HAWAII t~LC. _ Mailing Address: 379 A-LAMA STREET, HILO, HI 96720 Facility/Site Address: 379 A-LAMA STREET, HILO, HI 96720 Director/Site Manager: ANGIE HIYASHIRO. AREA DIRECTOR Organization President: NANLy I3~ZtELt] Contact Person (Grant Writer): ANGIE MIYASHIRO Amount of Regaat for County Funda: S _ 8, 000.00 Total Annual Budget of Organization: S 38, 500.00 Has the applicant applied for any other funds from the County of Hawaii this fiscal year? ? Yes SourodDepartment: X? No Agency/Program(a): ®Social Servicea ®Youth Programs ®Elderly Programs Check Categones: ? Culture and Arts ®Education ®Other SPORTS Briefly, define the program for w•hieh funding b being regneated: FUNDS ARE EEING REQUESTED FOR ASSISTANCE IN THE PARTTAL FuNniNG of nil(i1.rTY sPnRTs TRAINING FOR THOSE pT L.TEC WITH FNT 1 R.TARTIAT nN AS 4iRii AS AGRF.CCT VR f111TRFACJI TO MORE CCHOOLC p_NO POTENTI AT pTHi F.TFC TN THR ni1Ti VTNC ARF.AC r1F FACT H1VeTT Comm. Na ~ 1 2_ , 3 8 _1- File No. B V D ~ 2- Z , 3 8' Ref• Tot ~aMd H St D Comm. No.~~. n ~ nn~. IV. QUARTERLY ALLOCATION Under no circumstances shall grant funds be disbursed in a lump sum pavmrnt Grant funds will be disbursed to Grantees only through a quarterly allocation process The disbursement of grant funds can be formulated on an equal quarterly apportioriment bests V. GRIEVANCE PROCEDURE The applicant will adopt and maintain a gnevance procedtirc to assure proper accouatttig for any concern and complaints about its program or services that may tines from iti members, employees, cltents or from other members of the public VI. DISCLOSURE OF INFORMATION All information, data or other matentil provided to the County by virtue of this apphcaaon shall be subject to the Uniform Information Practices Act (UIPA), Chapter 92F, Hawaii Revised Statutes. All each matend u deemed government record and shall be open to the public and may be provided W other public and/or pnvate funding sources VII. CONTINUED ELIGIBII.ITY Any applicant or reclpieot who withholds or omlb any material tech or ddlbera[dy mNrepresenb such t~cb to the County of HawaU shall: (1) hamedtately be duquahfied from comtdention for Nonpioft Giant fuadmg, OR (2) be in violation of the terms of the Groat Agreement of County funds in which case a grant agreement cm be terminated by the County and the recipient ar provider may be liable to rcimbtuse all or a portion of any funds received therein VIII. ACKNOWLEDGEMENT SPECIAL OLYMPICS HAWAII ~ C (Legal Name of Orgeaiuaoa) hereby agrees to administer the SPECIAL OLYMPICS EAST HAWAII PROGRAM (Program Title) in accordance with the regulsaom, policies sad procedures prescnbed by the Hawau County Ftaance Department Distnbution of grant funds is limited to grantee which are in compliance with Couary reguhmoos, policies end procedures The County reserve the nght to withhold grant distribunom at say dine the gnatae is not in comphmce [t a the policy of the County of Hawaii sad for these who do btismew month the County to provide equal employment opportttmam to all persons rcgerdleae of race, physical disabilities, color, rehgiaa, sex, age, or national ongm ss mandated by the Federal Civil Rights Acts, u emended, end any other federal or state laws relating to equal employment oppoitunines IX. AMENDMENTS TO THE APPLICATION/EVALUATION The apphcent assures that it will submit W the Humor Sernces Nonprofit Grwta Review Canmrttec (HSNPGRC) for poor review and approval a wntten request and lusafication for eny changes, eddttiom, m deletions to any portion(s) of the grant appLcation m a duly executed Groat Agreement of Canty Fuada. The applicant will cooperate and assist in my effort undertaken by die HSNPGRC to evsltiase, mapeet or otherwise monitor the effectiveness, fwrbihry, and/or cost efficiexy of any and all practices, polities sad procedures or acavma ptirsuant to this application or any grant designation or allocation received as a result of this apphcatioa. -3- X. AUTHORITY AND CAPACITY OF APPLICANT The applicant terrifies that tt has the authority and capacity to develop and submit this application, and to fully administer the program(s) pursuant to this applicanon LNSIGNED PROPOSALS WII,L NOT BE ACCEPTED! Signature of President/Chaitpe n Date Signature f Execuu erector ger Date -4= COUNTY Of }Ii41fIlAl1 HUMAN SERVICES NONPROFIT GRANTS (FY2001-02) Staff information Sheet Dl~ee SuHof Ocher Fu0 Put Name & ea.~¦ ~„a sda nme rm,e Positlon Title Field of Study suc Pmt ANGIE MIYASHIRO B. S. RECREATI NAL X SPECIAL OLYMPICS THERAPY. MASTERS - EXERCISE PHYSIOLOGY TEACHER CERTI ED POST GRADUATE CREDITS IN EDUCATION AND C T RAL DIVE SITY. PROGRAIVI/SERVICE DESCRIPTION .a. Overview: , :;a;~nbc the prcgrarn for ~ctu~h funding is being rcque;ted The mission of Special Olympus East Hawai is to provide yeaz-round sports training and athletic competition m a ~ aneh• of Oh•mpic-type sports for ell adults and c}uldren month mental retazdation Our program allows them conhntirtg opporttiuh~ to develop physual 5tness, demonstrate cotiage, experience boy, and pamcrpate in the ;haring of ;kils +ind tnendstups with thei fatniltes, ether Special OlyZrtptc athiletes and the oommtuun• Since the creation of Spatial Olympics by Eunice Kennedy Shover m 1968, Special Olympics Have became R~OIldR'lde Special Olympus East Hawau began m 19'0, end ties been proiadtng sports trainirig end competition in rime different sports for those mdtvid»als with mental retardation of sunilar disabilities from age eight to eighty 21 What unique or sigm5cant sernce will be provided? Special Olympus East Hewau is open end free to all mdtvid»als with mental retardation or sunilaz developmental disabilities It is a trauung for life program that can begin as young as age eight Special Olympics East Haweu not only spans all ages, but it bodges the gaps of aD cultural diversities so that differences are celebrated regardless of the background or disabihh~ Athetes compete Knth others grouped according to age, sex end records of pest pertorrnance Speaal Olympres East Hawau adapts to all needs so that everyone recaves an award and all aze winners 3) What specific outcomes are to be achieved" Through ongoing sports treiwtg and competition, Special Olympics can realize the goal of bnngiie all persons vntlt mental retazdahon into a larger society under condthons whereby they ere accepted, respected, and given the opportunity to become productive citizens Tlus is the goal of Special Olympus East Hawau Studies prove that the longer these athetes particiDete m a Special Olympus program, the better they perform at school, wod4 and home Researchers have discovered that the length of tine spent m Special Olympics is a greater predictor of increased social competence, better the IQ These individuals are also a pert of our future generations 4) How will the proposed program empower participantv'clients Wbecome self-sufficient and facilitate positive social change? Compehhon >S a vital component of our program it serves as a goal as well as an incentive for our athletes to tram hard and to keep then interest as thry tram yeaz rotmd Athletes become empowered es they achieve their goeLs and experience that true sense of accomplishment They gam a feeling of self~flicacy not through winning, but by having the courage to start A 1995 study from Yale University demonstrated that Specral Olympics could be a vetucle for social mtegxnhon for these athletes as they loam about competition, fatness, sharing, self-ccmtrol, and the true reward of"I can do rt myself' Special Olympics takes rt a step further as we provide opportunities for coinmtuity service We pazhcipate m Make-A-Lhfference I)ay, sing at senior centers, have adopted a highway and have walked to commiuuty parades B. Problem/Pieed: I1 What is the problemneed die proposed program u designed to meet" Th= ^e=_a r th:s rmgrtm is to raise the level of fitness for indivtdtrals wrath mental retardation The surgeon general has stated there is a general lack ot'physical fitness m our youth today Lack of physical titrtess contributes to heart disease, diabetes, strokes, and many other hfe threatening diseases Individuals wrath developmental disabilities aze even more at risk for these diseases because of them haridtcaps By providing sports nairutig opporttuunes for these individuals, ae not only raise the lave! of physical fitness, but also assist to bring all pmons with mental retazdanon the chance to learn a doll or sport u well es the sportsmanstup and team building attitudes 2) Who is the target population and what aze the specific needs? Our geogreplucal area spans 3,644 miles from Peli8la to Kohala We aze a culturally diverse population, socially as well as economically Many of our athletes come from disadvantaged homes, but through Special Olympics East Hawau we can rn,ce them quahty of hfe, not only through mereased skills, but also by becomutg their fiunily, them fnmds 3 i What are the geogtaphtcal area(s) to be served, end hoius of operation? We operate and are open year round There is no off-season C. Collaboratiot?Coordintation: 1) What specific measiires will be telrm to collabomWcoorduiate with other commumty resources to achteve maximum program efficiency end cost effechvmess7 The community has end continues to provide for Specal Olympics East Hewett m erase of tune, monies, as well as areas to limn and compete The donation of torte hea been given through groups such to Krwania, Kry Club, Ktwms, Lion's, Umvetsrty of Haweu at Hilo -baseball and basketball teams, HSTA, HGEA, church groups, YWCA and law enforcement !n fac; they hold their torch tun es a benefit to the Special Olympics Eart Haweu as well as allowing us to be the reciptmt of their regatta proceeds $iia year PLices have been donated tiirotigh perks and recreation, Hilo, Honokaa, Patios, and Lapahochoe, Wetekea, pook end tracks, YWCA, UH of Hilo gym, and .Mdrews's gym Egiupment has been lint or donated through Toyota, Brtan'a Terrt and Creative Arta Monies have came through businesses such as GTE, C Brewer, Volcano Horrse, Key Club, Mttnay's Arr, Ttikahaslu Brothers, Puna Geothermal, HPM, Helco, Btg Island Candies, Hrlo Intetnauonel Marathon, Eight Point I)uCnbtrtors, Km's Pancake House, Kaiser Permanmte, Tracy Lewis Realtors, Women's Repubhcen Group, Women's Hotigwerigt, and Wal-mart Grants have been recaved as well through the Fupmoto Foundation, C Brewer, Proctor & Gamble, Wal-mart, Mahalo Gran; Chanty Walk Gran; North Hawau Rotary, GTE, Key Club and a private donor gtart 2) How will these measitree reduce or ehmtnate any existaig duphcation of services to your deatgnate target group? Special Olympics is the Drily sports trautttig and competition program speaficalty destgtud to meet the needs of those individuals with mortal retiirdation or developmental drsabthties With no age hrmt or length of trine to compete Dirt athetes may trout as long as they are physically able Our oldest athlete to sixty-ratite end our youngest athlete is eight School and residmtrel facihties support us ae well ee partite m omtaut everts D. Goal and Obiectives: 1) VL7iat are the major goalc/benchmarks of the proposed program? To reach more sttrdmtti will[ mortal reNrdatiari by extendurg ttaaurig end competitwrt opporttwties m the education system • Te reach those that stal• at home through newsletters and flyers • To pro'adz opporiuruhes fir social integration through sports trsuung and competition • To reach out to ow day and residential facilities • Te increase ew opporturuues for sports training and competition • Tu teach these individuals to aspect and take caze of etir land as we involve them in Hake :A- Ihfferrnce Dey cleewig the beach or ow Adopt-A-Highway • To honer ow commumty and local culture such as through ow equestnan program we lust beano in the veaz 2000 • To utcrease volunteer epportumhes through student organizatrons such as athletics, Key cubs, Interact clubs, and Leo clubs • To increase commwuty involvement through individuals, organizatrons, and srnnce groups • To increase media coverage so that all realize that Special Olympics East Hawau is an integral part of the commumty 2) What speciLc obJectrvesiactron steps ere planned for each goel2 • Target foes more schools, Waunea Intermediate, Ka'u, Kapiolam end Keeau • Get addresses of those individuals home schooled and send newsletters • Have penodic potlucks, pool parties, end picmcs after practice or events • Bring in more athletes from ARC or Goodwill Bang Brantley Center on board • Add extra baseball basketball and sower teams, provide more areas ofprnctrce and competrtron • Continue ow commumry~ service and perhaps assist the tluee hundred this year with their beautrficatron proJecis • Expend ow equestnan program through Warman and even other areas so that more athletes are involved • Provide volunteer treiturig, two tunes pet year and provide opportumty • Continue to speak to different service groups and OIgan178tiOfLS at leant once every other month • De more PSA's (3) on cable television, be in the Tnbune Herald, once per month and obtain thirty out of thirty-five of ow targeted new athletes 3) Whai is tuneline (start and end dates) for each action step? January 2001 -Put information in local paper Send out quarterly newsletter Febniary 2001 -Set up local meeting for coaches end vohinteers Formal trauung for volunteers Certified tiairwig for coaches March 2001 -Meet with fiumhes Pwchase needed equipment for summer games, swimming, track end field, power 1'fh^Q softball, T-ball, equestrian Apn12001 -Let media know about area competrhons and sports even May 2001 - Compehtron -State Games - O' ahu June 2001 -Let schools and media know about sower end bocce programs dwuig the swnmer Pwchase needed egwpment July 2001 - Roonut foe fell Volunteer reoogruaon pool peAy end prcmc August 2001 -Soccer and Bocce Tournament -Oahu September 2001 - Travurig for besketba? end bowling Recnut and tram coaches Pwchese needed equpment October 2001 -Area competrhons and leademlup trnvung for athletes November 2001 -Meet with families and volunteers Workshops for leadership December 2001 -Winter State Games - Oahu Prepare for upcmrwig Year celebrate success 4) What sigmficant client-centered outcome(s) will the program aclueve7 4 Inchrde m your answer how many pazticipants/chertts will a) Attain at least one personal program outcome, or b) Show measurable progress towards yow program goals 'Jutceme= alt demenetrtted throuQlt the increased number of new athletes as well as the number of retained sthtletes Thus number tc obtained through the wanting o£medtcals G'elunte.r panc~tpanon can be measured tYvough volunteer fi~tms reeerved a< well as counung the number of seMCe ereups inwlved Actuevit@ new delecatioru all measure new schools or da}' programs coming into otu otganrzahon (foals can be measured through conhnuutg as well as increased monetary support received from sponsors Success is intangtble but can be seen threugtt the counting of smiles as loy and pride are shown on the faces of our athletes E. Service Delivery: 1) What methodology will be used in the proposed program's delivery of service(s)? Service delivery is attained through quality haimrtg of our coaches, staff end volurteers All of otir coaches are cemfied in rhea area(s) of expertise Setvtce delivery rs promoted through fiuntly get togethers, our semce projects, through presentations to business clubs, and orgemrahona Service delivery ra also achieved through trauung and competition as well es our athletic council that we began this past year m 2000 F. Evaluation: 1) What process will be used to evaluate the program and service(s)? The increased ntunber of athletes end volunteers m our progrern can detettnme the effectiveness of Special Olympics in East Hawau quentitahvely Quantahve analysts shows that in 1997 we had 9~ athletes, 1998-108, 1999-121 end in the pest year, we were at 135. We anticrptite another twertty to twenty-five athletes in the near future es at least twa other delegations gave already comrmttad W }oimtg Qualitative analysts is determined by wntfen as well as oral feedback from stag faintly members, volunteers, coaches, as well es athletes All have a voice so that our Special Olympic progtarn con truly biome atap-rated quality sports trai»rtg Program 2) How will Ous process measure the outcomes specified m Item D, (1-4)7 Evaluations are given out after area ea well as State Games We hold a general meeting after each competition so that feedback and cortstruchve ciittcurn may be gtven we have creates an athletic Input council so that the athletes may voice their ideas Contlttued sponsorship is also e benchmark of out success All these factors bruig us back to otrr riusaron m well ss goals end objectives G. Program Fees: 1) Does your orgaro7ahan charge a membership fee for service participants? [If yesj Describe or attach fee for service mfaumalton Special Olympics East Hawn is open and free to all of Haweu's children and adults from age eight end above who have been identified by an agency or professtonel as havtng mental retardation or closely related cogriitive dtsabiLhes 2) Daes the praposed program charge partiapartta a fee for service(s) provided by your otgarumhon7 [If vas] al Descnbz or attach fez fnr sernce iif~nmahon, and h) Descnbe how you will insure that all interzstzd partwpants mill be includzd despite do inabilit, to pay the entue fee All ptogmrna an' &ec to our athletes We art continually rNSUtg monry so that all our athletcs may havc the opportunity to train and compete All donations, whether ptn~ate or corporate, aze tax deductible We recave no monies from the I:znnzdy Foundation, Fzderal Government, or Aloha United vt'ay All of the money we raise goes to out athletes and stays here on the Big Island to support our local program H. Vlabllity: 1) W7~at r; your Justification ar rationale for the expenditure of public funds far the proposed prograzn~ Although our Special Olympic athletes have a disabihry, they aze still vital citizens of our community They have the night and are able to be a part as well as know the hue fulfillment of being an active member and crtizeri of the Big Island of Hawau Many of our athletes who have graduated work tluough such programs as the ARC, Goodwill, or the Brantley Center to serve our community Some work out in the community on their own Some of our school age athletes are in our leaderstup cotmeil and other cernce orgazii~atians Research ties shown the Special Olympic athletes es well as an athletic program provides athletes with mare self~onfidence, self esteem, discipline, end social awareness as well es the wllliigness to take on leadershtp roles Special Olympic athletes of East Hawei are pert of the whole commiuuty picture 2) What aze yotu 5nancial and programmatic plans to sustain the proposed program beyond the upcomiig 5sca1 yeat7 Plans to sustain through the upcomutg year, as well as beyond, include a continuation of reaching out to more potential athletes as well as the retention of those in the prognin Plans also include a stronger partnership with the COH-Parks and Recreation Ikperhnent, the police force, as we are recipients for their regatta, as well u attempting miother big fiindraiset with the plane pull We plan to increase paztapahon in the ss]ends north area through the equeshran program as weIl as our teem sports Sustauung includes our annual fundraisers such es the hula concession, chilt sale, bake sale, car wash, marethon, matching funds end gtrtnta The desire to try to maintain grants we have as well as other sources such as the James and Abigail Foundation, New Moon Grant, West Hawau Grant, and Ross Foundation Grant I. Bud¢et: 11 Complete the attached Budget tables, and See attached budget tables end appropnate attachments 2) Provide appropnate attachments, as indicated See apprapnate attachments ORG:~:tiIZ~TIp~!AGENC~' INFOR14L4TI0!ti A. Board of Alredors. ras rile c=k`'ns~nor.'s F:natd c; uu-zc.crs :ecer ad iormti tra~sung ~ :t:~ut the past hre (2) fiscal }ears' (It yes] Attach certificaaoNvenficaaon of board trauung See attached venficaaon of boazd trautirig 2) What ere the rime 'roles end responsibihties of yow oigarii7stion's Executive Director'l The pnmary role of the Executive Duector is to oversee all of the orgarii~ations roles and acfivities She coordinates and directs all island area chapters as well as the State Genies held in Oahu 3) What are the ~Nl?~ roles and responsibilities of yow orgaziizsaon's Board of Duectots7 (Clenfy role of executive officers vs general membeiship) The ptunary role of the Boazd of Directors is to give the Executive Duector guidmce u to the execution of the organization Executive Officers bang lieu strengths to the board as well es unique uuigtrts from then particular area of expertise to help approve as well es maintain n quahty sporb progiem B. Past Performance: I) How effective ties yow orgariization/egency been m acluevuig program goals in the past two (2) fiscal yeers7 Include the following infomietion a) Quantitative data on numbers served, and b) Quahtative data showing number end %of pamcipants acluevm8 meesiuable outcomes Quantitatively we ere showing increased growth, ow records show that in 1997 we served 97 et}detea, m 1996,108 athletes, 1999, 121, 2000, increased to 135 end this year we will eestTy pass ow 140 mark 1]iese numbers are from our medical that each athlete is regtnred to have before participating in the program Retention is a strong indicator of a qualrtative analysis 'Ibis is due to the fact that rf the program is sound athletes will smy m the program, u well m having continued support from their 5airilies C. Financial: 1 Have yow orgainzation's current prograin operation remained the same as lest yeeYt Whet me~or program or 5nanciel changes wrIl be mcu[red next yeah We have sem a continued uicrrase m our operatums as well as a contuuied support of fainrwwinnl backing from the community Corpoiations and indtviduals that have supported us in the past ceritinue W suppon w as well as added oigmimtions Our emphans u outreach end quality t[aining 'Therefore additional monies will be needed as we pursue this end We desue to g<ve a!1 potentud athletes the oppoihuuty to tram and compete whtch mean eddttionel funds to accomplish these goals Z Whnt is the status of all of yoiu organiation's mayor contracts or agreements for the coming year (employment agreemmts, office leases, pnmary grant revenuelsuppher, etc )7 it appears that all ergamzahons, corperatians, and uidividuals aze gouig to support us again thus yeaz and are encouraged b} our program and grotstl-~ Then are ro leases or contracts as the Area Dirac*.or a•orl:s nut of her home, has a volunteer comrruttee and our teams practice by utiliwig schools or Pazk and Recreation facilities HeR• does the proposed pro~am fit into your organization's long-range financial phui~ «'ith ?.00 potential athletes on the Btg Island, Special Olytnptcs can continue to aggressively reach out and provide ttauung to many athletes :ls shown m the Presdent's Council on Physical Fitness, we are so lackutg m tltis area, that our need will never be saturated D. Monitonna: 1 Dtuuig the past two f2) fiscal years, whet firienciel and/or adtnuusttative momtoruig has your orgeruzefion received from any and aIl fiinding sources Please hst all momtonng sources, contact names and phone numbers We as an area re momtared arinuelly through the chapter office Although each area has its own account, we recave check through the chnptar office and they requue two sr~ratures W e keep our own mont}ily accounts through our area comtmttee that is accountable to the chapter The chapter is accountable to the Intemationel office of Special Olympics and both have armual audits Special Olympics Hawau East Hawau Aritue Miyaahiro, Area Director - (808) 959-7619 Carey Uchida, Area Treaatuer - (808) 966-9939 Special Olympic Hawau Nancy Bottelo, Executive Director - (808) 531-1888 Myrtw Linen, Office and Volunteer Manager -(808) 531-1888 E. Alcohol. Tobacco and Drug-Free Worknlsce Policies and Int'orm~tion I How does your orgeruzshon address alcohol, tobacw, end other drug prevention uiformahon dissemniauon as part of your workplace and/or program environment? Athletes have to 511 out an apphcation to participate as well ea have a medical release Volimtxn have to fill out a volunteer urfrnmahon fomi We have pohcies that mandate that anyone, athlete, staff or voltnteer using or abusing such substances dunng the games will be dismissed. 'There are no excepLons 2001 EAST HAWAII SPECIAL OLYMPICS CALENDAR OF EVENTS tnttary Aquatics, Power hfhtl$, Track & Fteld, T-Ball Practices Begin tnuary 8 General Membership Mcehtlg @ YWCA - 6PM utuary 20 Adopt-A-Highway Clean Up bntary Coaches Workshop -TBA ~ruary S Car Wash @ Wal-Mart - LOAM to 2PM -Procter 8t Gamble Matchung Funds bntary 10 Valentine's Day Dance and Luncheon -YWCA ebntaty 17 Police Regatta Fttndratser - Bayfront Area - 900 am to 600 pm Detatla fo Follow 7at+ch Aquatics Area Games @ Kona -TBA 'fanch 5 General Memlxrstup Mcettt~ @ YWCA - 6PM 7ar+ch Chult Ttcke4 Sales - Fundrazxr dung month pnl Weinberg Softball Tournament @ Mato -TBA pnl 2 General Membership Meeting @ YWCA - 6PM pnl 7 Track & Field Area Meet @ Htlo High School tay 7 General Membership Meeht>$ @ YWCA - 6PM lay 12 Bake Sale @ Wal-Mart - 9AM to SPM - Walmart Matchtng Funds lay 14 Coaches meehx><g @ Watakta McDonald's - 6PM tay 26-Z8 State Sttrrtmer Games @ O'shu me Soccer & Bocce Practices Begin the Baske9~al1 Exhibition --TBA the 4 General Membership Mcett~ @ YWCA - 6PM Inc 9 Cclcbrahon B Family Gct-Togcthcr -YWCA Pool Party -TBA me 23 Adopt-A-Htghway Clean Up ,Iy Plane Pull Fundruser -TBA ugust Soccer State Games @ Oahu -TBA ugust 27 General Membership Mcehr~ @ YWCA - 6PM eptember Bowht~g & Baske9~all Practices Begin eptember 16 County Fur Hula Conceaeton TBA eptember 16 Htlo International Marathon-Spxtal Olymptc Chanty Walk October i Generai Membership Mcehng @ Y WCA - 6PM ~ctobtr 20 llowltng Area Gatttes @ Hilo Ianes +ctober 27 Make-A-Dtfference Day lovember Clult Ttcket Sales - Pendtt~g 'ovember 4 Wanberg Basketball Tournament @ Hilo ovember 9 General Membership Meeting @ YWCA - 6PM ovember 19 Coachea Mcehng @ Wuakea McDonald's - SPM ovember 30-Dec 2 State Winter Games @ Oahu ~ecanber Chnstmas Party TBA December 9 General Manbashtp Meeting @ YWCA - 6PM kcember 19 Bake Sale @ Wal-Mart - 9AM to 3PM -Procter dt Gamble Matchtng Funds kcember 31 Happy New Year ITlll slender of EYents are subject to change BA = (to be announced) ' Y - Stephen K Yamashiro y„ Harry A Takahashi Manor Drrecror - . COUNTY Of ii~t~l~l~kl`I DEPARTMENT OF FINANCE 23 Aupum Street, Room 118 Hilo, Hewut %720252 (808) %I-8234 • Fex (808) %1-8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02) FINANCIAL QUESTIONNAIRE Please include as an attachmrnt an explanation for all "NO" answers to questions #1 thru #11 below: Yes No ? ? 1 Has the agency operated continuously for the pest three (3) years? 0 ? 2. Hea the agency operated with a positive cash flow for the past three (3) years? ? 3. Does your Board of Directors approve a detailed cash flow budget before the begitmuig of each fiscal year? 0 ? 4. Do your Board meeting mmutw show that quarterly financial slateaitmts are approved ? 5. Is your egwty balance at least 20% of your Total Liability balance? ? 6. Is your Total Current Asset balance larger than your Total Current Liability balance? ? ? 7. Are bank reconciliations end accounting performed by someone othc than the cheek signatory? ? 8. Are you fiilly insured for the agency's vehicle(s) and bwlding(s)7 © ? 9. Is your Workers' Compensation at least 2% of payroll? ? 10. Are you curtest (non-delinquent) on all payroll end payroll tax peymeaUT ? l 1. Is the agency free of any pending litigation, liens or judgments? ? ~ 12. Within the past 12 months, has the agency applied for vendor or bank credit and was denied credit? If yes, please explain. N /A .1.s the grant applicant, ! ctrttfy that the agency has sansjactonly responded to each ojthe above quesnonr mid erplabted as needed I hereby cerNJy that thw infornwdon is sue and correct to the best ojrey knowledge. Agency: So~cAul GlymOin~ 1.4rawa~t Phone:~?r,1Q-188b Prepared by: M ~ r n a Lu I ctn 0~~, ce ivlu npaer ~ du. I a 4 OI Poet eme?ule ' ACLC ~ Deu Certified by: NGnG.1 6o+telo ~~y "I Pent Neme F~ewwe Duaelor 9 Date o ; z ::a 5 N i w pl 4 azl o 6 N U' ~ = V C N 7 tZ-I ~ ~ ~ p ~ p- Z 8 p\ L xNaaa~ ~ 70N ~ ~ W L+ a S ' ~ H H ~ LL ~ 0 P. t N c y Q a 8 n W s M a ~ ~ ~ 2 N F €e O H ~ ~ ~ 4 6 ~ $s2QQ2SS W ~ is~" ~r N ` e Y W W ~ ~ ~ ~FF Z ~ Z ~ ~ a J O C7 ~ a° a w¢ J ~ 3 s.1 < g W ~ L° .-i D ~ ~ E =j~ nq w` u p ~ U ~ M • N • N • N • N • N • N M m ~ ,N o, ~ & o ~I ~ n ~ E i v w- " a y FFZ ~ o x t~ ~ s 2 O ~ " H ~ 3 Q ~ F _F C ~ ~ ~ 3 a S ~ W S - - N ~ 41 C~7 ~ < a ~ ~ ~ ~ -r t F Z H Z F Z H Z F Z F Z F Z ~ ~j U ~ 2 ~ F ~ i ~ ~j f 1ff ~O A Q Z Q ~ o ; J 6 ~ r L H Q ~ O ~ ~ N ~ N. 8 v. . 00 H ~ ~ Z ~ .-a 8 4 ~ N H f i w N V ~ ~ 1~ w m - " E yN y Z N ~ ~ ^ v W 3" - ~ a 4 ~ ~ w J Q ~ ~ ~ N d ~ 54QF~ ipp H m ~ J ~y ~ r: O Q LL S ~ r_ oD m ~ le ~ a N W _ W ~ ~ ~ ~ C7 6 4 ~ W ~ 'j t ~ T '41+~ i C N U ~ ~ ~ X F ~ m ~ ~ r ~ O r ~ $ E ZO ~ ~ ~ y X y ~ i Cn v ~ i W ~ e ~ ; _ 0 Y Y Q C r ~ ~ ~ H 3 p 6 4 ~ ~ s p a 6 V ! vFi F ~ [Oi n ~ • Ni W EI N a a - i o~ I y e WC U ~ FI =I bi N o 0 0 0 O O O Q N O O O O O O O Z O m O O O O O O O Camp, ~ ~D N ~O ~D ~/1 ~O rda l F ~ G O O N ..a i1L M O LL cn ~ o ~ ~ ~ EeE ~ ~ 9 vai - - W ~ ~o ~ a~ 2 C N W yWy ~ LL Lt7 Z O ~ ti _ W W ~ ~ 0 m; ~ 8000 8 S ~ a Q W LL - y' O 1~. N N N1 ~t t+1 d .-i N d ~--i C LL O ¢ C7 J ~ L r H Q C W ~ 4 3 ~ ba C ~ ~ LL U I? H a o ~ a < F ~ O Y v ~ ~ F J fi w Z O ~ , ! < it O O ~ O ~ < ~ O ~ ~ ~ ~ ~ w z ~ g g ~ s v~ ~ E E t7 4' $ ~ ~ ~ Y i ,Y ~ F ~ ~ ~ ~ 5a ~ 5 6. y F g O _ m ~ Y U Z ~ II W : ~ • • N M a ~ • O • • • ~ Q = o~ 8Wy ~ E V NQ O O O p ~ O O G ~ O G O O ry N ~ N O O p ~O 00 8 O O O O ~ O O O LL O O 1: N O O O C C1 O O N 7 OA ~'1 Q O U I N W N ~ N V ~ 4 b Z x ~ v f. ~ LL c o ` ~ y H °o ' ; ~ °o ° a C ai ~ ° O n O` ~ N O .C Z p d ,y N d ~--i V X o o ~ LL ~ ~ W t O 'r ~ ~ m ~ ~ ~ .-i "'1 of Q V Q ~ d t [r] ~ O ~ ~ ~ C9 C 3 ~ ~ ~N H F6 vpi `a ~ J ~ U Q ~ N a W H d r ~ x z w a ~ S ~ H V w ~ ~ m ; vv1 = Vj "a t y ~ < m F, i v1 ~ u w c ~ ~ F C7 ~ Z G , H F n 2 ~ U= ~ O EO., 7. O S O ,Z.i w ~ H N y~ '7j ~ ~ Z J fwd E e V, m 7, H 0 C E a G ffS=ii g n 8 Z m S~ a F~ OF ~ ~ E ~ Z V LL < z ~ ~ ~ < i < > f~ > v!l E' F w a ~ VF] } C < II W ~I ~ GO T O ~ ~ r . r O M Q €I • F ' ~ ~ 4 ~ 4~ y~ 8~ N d ~ N m ~ w<0: a$$rvq$$ EQQ4 Y ~LL ~ ~~7G J ~ ~ °s ~ a W M ~ Q W a,. s ~ F wF ~ ' U 2 ~ C) ~ O G ¢ B O d ¢ E H ~ W ~ g Qqg r ~yg W 2 ~ -i a~~ W ~ ~ ~E 6 m N ~ ~ m ~ 5 ~ (7 _ ~ ~ y O ~ W d6_ a d ~ ~ C ~ ~ y ~ ~ N a ~ .3 a~ ~ ~ ~ ¢ ~ a' ~ i. N `o o N y oC O U 17 ~ P~~H+ ~ yy ~ ~ m W ~ F T. O ~ F- a .6-i p ~ vXa a M F < y > u=i iFl 2 c v ~ ~ pO~ Z ~ ~ C~' p ~ zo ~ Z ~ Yl W z ~ ,mC a ~ < m ~ K C F F N ~ y ~ m a W ~ o p z S H E ~ a c F Cal < < O ~ ~ J < < p O O ~ ~ O O U - - Z u u u u u w a ~ 3 a S Q F 1= F F H v z o ~ a x ~ 4 0 - a 0 o E o0 o a ~ ~ N `p Z ~ S aN ~ II E a ~ o ~ w ~ y C O 7O O ~ a °o Z a0 _ F U W a o W ~ E O EE ~ ? m °o .°n °o a ~ °o n ~ o-I W LL y o ~ ~ n1 ~ °o n ~ 3 m O O N f`l O u'1 ~ ~ ~ g ~ ~e F ~ ~ N i ~ N v V ~ H ~ IL e e = o a u 3 W ay. W m °o °o °o °o °o °o °o °o ° ~ 0' < H d ~ N ~ O O O O O O F ~ O O~ O N N ~ 1~ .r f+1 N N ~/1 .7 m O N .-i N d U W m O y W ~ W V y I 0 ~ Y 1-I = ~ W Z _ ~ $ u. s' ~ ~ v Q' ~o ~ 'w 3 ~ 9 C E a z J e _ ; e ~ r m ~ m ~ ~ F U F F ~ ~ ~ C = ~ p ~ ~ u2 a ~ ~ T ~ ~ U W~ u c W ~ ~ C ~ .a ~ g a °u ~ 7 ~ O W z a ~ U VJ [i a ~ 6 8 [r. y > y ~ p. ~ U ~ H ~ Q AREA EXPENSES: ,EXPENSE: ~ CODING: rOtlfice/Warehouse Rent , $ 621000 I i ;Telephone/Fax $ 500.00 ~ 600000 i Utilities/Janitoria) $ 621000 i OtSce Su lies $ 800.00 580000 Poste e $ 600.00 ! 611000 Insurance (Maui van $ 683000 SUB-TOTAL OF ABOVE: $ 1,900.00 TOTAL PR: $ 1,000.00 GRANTS: $20,000.00 i TOTAL FUNDRAISING: 510,100.00 TOTAL CONFERENCES: $ 510.00 TOTAL TRAINING: $ S 000.00 TOTAL COMPETITION: $20,000.00 TOTAL EXPENSES: i 532,000.00 I TOTAL REVENUE: $38,100.00 BALANCE + / $5,600.00 2001 BUDGET PROPOSAL Coaches Clinics soccer 1 x $102.00 Baseball 1 z $102.00 Swimming 1 x $102.00 T & F 1 x $102.00 Powerlifting 1 x $102.00 Basketball 1 a 5102.00 Bowling 1 g $102.00 Bocce 1: $102.00 TOTAL 5816.00 Conference 5 a 10 .00 TOTAL SS10.00 Fundraisine E:nenses Revenue Ch~7l DQ S 300.00 S 1,500.00 Bake Sales (2) $ 50.00 S 1,200.00 Car Washes (2) S 50.00 S 1,000.00 Torch Run S 200.00 S 500.00 Hula Concession S 500.00 S 2,500.00 International Marathon S 0.00 S 400.00 Police Regatta 51,000.00 S 9,000.00 Movie Stickers S 200.00 S 1,000.00 M&M Sale $ 300.00 S 1,000.00 TOTAL S2,100.00 518,100.00 Attachment Other sources of funding -present and future Fundraisers -bread sale, bake sale, chili sale, hula concession, car wash, kokua cards, Big Island International Marathon (possible airplane pull) Corporate -Kaiser Pertnanente, HPM, Helco, Murray Air, Takahashi Brothers, Ken's Towing, Puna Geothermal Venture, Big Island Candies, Volcano House, C Brewer Co Ciwc Groups - Hdo Jaycees, UH Hdo Key Club, Interact Club, Leo Club, HSTA Labor Alliance, Rotary Club, Lion's Club, Hongwanii Women's Group, Republican Women's Group, Lehua Jaycees, East Hawau Jaycees, Labor Alliance Individual Sponsors and Grants -GTE Grant, Walmart Grant, Proctor and Gamble matching funds, Key Club Grant, Fujimoto Foundation Grant, Chanty Walk Grant, Mahalo Grant, Private Donor County Grant and North Hawau Rotary Club Grant PROJECTED GRANTS Wa6nart S 300.00 P & G Matchini Funds S 500.00 GTE / Verizon Hawari S 500.00 County Of HawaS Grant S 5,000.00 CharHy Walk S 2,500.00 Ross Foundation S 4,000.00 James di Abiaafl Fonndation S 5,000.00 New Moon Rotary Grant S 3,000.00 Rotary Grant S 1.000.00 TOTAL 520,000.00 Corporate Hmi~ess Donatkins Rotary S 100.00 Kwads S 100.00 HPM S 250.00 Murray Air S 100.00 TafraahaaM Brothers S 100.00 G Brewer S 250.00 Hdco S 200.00 Ken's Tow6t0 S 200.00 Key Club S 200.00 Volcano House S 3,000.00 Tracy Lewla Real Estate S 100.00 In Kurd S 5,000.00 Private S 1,000.00 Butlpat Narrafh?e 0112001-12Ct001 Prirrt~d kPro~a{ ~ $10.00 $10.00 Unified Sports 10.00 $20.00 ~leteslF oamdes SPA Otd ®s 10.00 $1(~.OQ ~ M ~ s 10.00 s 50.00 Totsi $150.00 P s 70.00 s~ s P~ Totel $125.00 Proviswn 25 Qt $ 5.00 (meals at att ~ S 225.00 Total $62500 UnrForrns 25 ~ 3 25.00 $625.00 Total T..naoorb~tlOn S 640.00 =84000 ~~100.00 S 2500.00 x 2/Y~r s8 Total s 2oovo 1a®s20-°0 ~ 1 5 wr~es zo0 s 225.00 ban~~a,5.oo Total ~ s 1oomaa 6 balk ~ $5.00 ~ 150:00 5 bats ®S 20.00 i 15E?.00 15 ybres ~ S 10.00 3 tees ~ S 50.00 S 50.00 ~ + heY'net ~ S 5O.Of? S 5 t~elmefa ®$30.00 Total Budget Narrative 01/2001 -1212001 Equestrian 6 helmets (c~ $ 100 00 $ 600 00 Equestnan Trairnng Matenals 1 (d $ 100 00 ~ 100 00 Total $ 700 00 Track n~ F 1 measunng tape (d~ $ 25 00 $ 25 00 5 whistles (i~ $ 2 00 $ 10 00 4 stopwatches $ 15 00 $ 60 00 2 short puts (d~ $ 40 00 ~ 80 00 Total $ 175 00 A uatics 10 kick boards (d~ $ 15 00 $ 150 00 10 pairs of goggles $ 6 00/pair ~ 150.00 Total $ 300.00 Grand Total $9,520 00 Budget Request Pnnted Matenals (books) $ 100 00 Pnnted matenals (rodeo) $ 100 00 Supplies $ 100 00 Provisions $ 150.00 UnAorrns $ 400.00 Transportation $ 1(,000.00 Basketball Egwpment $ 200 00 T-Ball Egwpment $ 250 00 Track 13< Field Egwpment $ 200 00 Aquatics Egwpment $ 100.00 Equstnan Egwpment $ 400 00 Grand Total $ Q000 00 SPtl1AL VLYMI'1LJ HAWAII (AKCA~) EAST HAWAII ARG STATEMENT DF OPERATIONS FOR THE YEAR ENDED DECEMBER 31.2000 PERIOD TO DATE YEAR 70 DATE ACTUAL f.E VENUES FOUNDATIONS - E HI 7,287 SO MDIVIDUAL CONTRIB • E HI 31400 OOR!'ORATE CONTRIB - E Hl 5,763.62 SERVICE CLUBS • E HI 500 00 H9O OD-0P • E HI 37173 IN7'lREST INCOME • E H{ 13.11 151 51 MERCHANDI9[NG • E HI 1,512.01 MERCHANDf9[tQ0.OTHER SALES I,Ia100 3,541.13 I'DTAL REV ENl1E I, t 39 i I 21,111 i7 IJ~IDE7OSITED RECEIPTS TOTAL UNDEPOSITED REI;ElPTS 00 .00 TOTAL INCOME I,I59 61 21,414,13 OPERATING EXPENSES ADMINISTRA ITVE PROGRAM AIDES - E HI 71!.00 OFPIC8 SUPPLIES • E HI 100.21 POSTAGE • E Hl /3 90 PRINTING - E HI 206 GROUND TRANSPORiAT1ON J 00 TOTAL AUMINI9TRATIVE 00 476.17 FAMILIES PROGRAM AIDES - E HI 100 00 T•SHIRTS/IJNIFORMS 335.12 TOTAL FAMILIES .00 433 i2 OUTREACH OFFICE SUPPLIES • E HI 67 li PO6TAGE 13.20 PRINTING 609 TOTAL OUTREACH 00 16 47 vOLUNTEERS OFFICE SUPPLIES • E Hf 14 79 POSTAGE 132.00 PRINTING 34,61 HOTELJMEALS 11017 TOTAL VOLUNTEERS 00 711 90 Spahr Otymplp Ilawel12961 ApppveA Sud{Nt REVENUlB Corponne Conlntxrtlone Ztz,800 00 Foundebom 382,389.00 IndivbWl COntnDutlDM 207,800 DO srwo. a~D. 2,60000 sa.d.l !v«,a 281,600 00 AAwd~W~rn 12,00000 intareet InCOnIB 47,85000 ind0nd oona6om 50,000 00 TOTAL 2001 REVENUES 1,178,4180D EI(~lNfE~ SahnN and Benalrla 438,720 00 Supp6ee, Equpmru, SwroM 89,49800 ODaiprry, Inuana 87.46000 PuWK Edueatla?Vdunteere 11,928 00 Fundrrrnp 88.360 00 CaAerencw 33,735.00 Ano Budpat 32.803.00 IndpM~ous 1 t8.266 00 Spats T1aNyg8 76,666 00 State burtena Games 120.52600 AuWke Ciaww 8,060.00 State HDlidiy Clwic 70,491.80 Wslnbrq Reyiomi Toums 38.000.00 WaAd laemee 10,880.00 TOTAL 2001 E1IPENSES 1,187,987.60 TOTAL 2001 REVENUES 1,178.41600 TOTAL GA)N t-LOSS) 8,428 60 Y l 9., Stephen K Yamashiro ~ Harry A Takahashi Mayor ± ~ Director Y-, COUNTY Of ~1A1!llA1`I DEPARTMENT OF FINANCE 25 Aupuni Stn>et, Room 118 • Hilo, Hssrui %720-4252 (608) %I-8234 • Fu (808) %1-8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02) FINANCIAL QUESTIONNAIRE Please mclude as an attachment an explanation for all "NO" answers to quesLOns #l thtu #11 below Yes No ? ? 1. Has the agency operated continuously for the peat throe (3) years? ? 2. Has the agency operated with a posmve cash flow for the peat three (3) years? ? 3 Does your Board of Directors approve a detailed cash flow budget before the begimung of each fiscal yearl Q ? 4 Do your Board meeting mmutes show that quarterly financial statements are approved ? 5 Is your equity balance at least 20% of your Total Liability balance? ? ? 6. Is your Total Current Auet balance larger than your Total Current Liability balance? ? ? 7 Are bank recoanirations roil accownng performed by someone other than the check ugnatory~ ? 8. Are you fully maurod for the agency's vehicle(s) and buildurg(a)? Q ? 9. Is your Workers' Compensation at least 2% of payroll? 0 ? 10. Are you ciareat (non-delinquent) on all payroll and payroll tax payments? ? 11. Is the agency free of any pending litigation, liens or judgments? ? 12. Within the past 12 months, has Ure agency applied for vendor or bank credit a~ was domed crodit7 If yes, please explam. N /A As flit grant applicant, !certify that the agsney liar satisfactonly responded to each ojtlie alwue grernons and explained as needed. ! lienby certify tiwt 16u rijorrnanon u tyre and comet to the best ojnry knowledge Agency: ,S~e . ,1 OI y m o i I+a w a i l Phone: 5'i 1 18 8 5 Prepared by: Myrna Lu1Qrl p~f,c,e ManuGer/ vW,~ 1 O~ Pnai 'm`Tkle At~.ctan ~ nee. CeRrfiedby: NGnG~ CC3Q~lo - ~ {fL~ ul Pnat Name f tiscimv~ Duae~or S e Dare O e X d a s~'a E N 'c lu ~ O • o ~ 0 8 J N N G ,Z ~ N G H S~~ ~a ~ ~ ~ s ~ ~ a' ~ o ~ LL o E. Q ~ o0 H N a LL o a fL > e N N ~ ~ Q N pQ~ II W i b ~ a ~ ~ ~ z v _?e y a~ Y7 ~ 4 E W J ~ rv W ~ H ~ YJ 2 LL ppN Z a ~ gam. s H~ ~-4 OE Fd N g H W F E H W ° ~ y i ~ E ~ n $ U ~ N • N • N • M • N • N • M N ~ v E E e: ~ o ~ ~8 ~ H s w ~ ~ p% o F ~ a °H` ~ 5 o x ~ r G U 6 ~ u ~ 3 ~a rTi " w - n N 8 ~ {PdyG ,T~. g ty Q 6 6 ~ - rv E ° ~ E ~ E ~ E ~ ° ~ E G ~ o O _ a a a N > F- Z F Z F Z t- Z H Z F Z F Z ~ ~j ~ Y~ r N Nf f 1ff tC ^ h Z Q r o :s3 - 6~, W ~ 4 3 F ~Q ~ 8 N ,n N ~ _ . am Z ~ ~Q N r'F-~ IY O H 6 GQ ~ N ~ i" v N ~ a o a - N W N ~ee i U Z a _ .a W W p~ a x W d ~ _ _ ~ N ~ ~ ~q a W y ~ oo q H Q IL C LL V: _ ~ O d f- ~ s ~ N W ~ ~ C O q d W ~ o 3 ~ s_~ o yyV V ~ A w ~ xl ~ a x ~ < _ ^ 6 O I A ^ < _ C F g U ~ tFr S ~ ~ A ~ ~ v~ 66 2` W ~ N X ~ b 3 ~ w O s m C ~ ~ F ~ p b ~ ~ ~ 8 5 ~ ~ < '6 G ~ E Q'. ~ ~ ~ ~ ~n+ 11 * A! ~I a ~ ° W S y :J W x ~ F O O pp bi Q O 0 0 0 O O O O ~ ~ O O O O O O O pN E W o ~O O ~ N~ ~ ~ ~ H ry O LL Y ~ i Q a ~ ° o w w - o ~ U ~Q ~ •7 Q ~ ~ ~ Z C V W t a It ~ Z 7 ~ ~ ~ W - M ~ C ,e ~ ,E 4 ~ G r ~ p po 0 H m U ~ D O O O 8 D n n ~ d Q W YYYIii W 3 f' Y Y O M n u~1 M vCi O m a0o n% p 1. N N C~1 d f"I ~t ti C N d O ¢ p J y Q r L H 6 W ~ 3 ~ e ~ ~ a~ U H - _ c a n v Ep„ C U Y w y x F ; Q N ~ cws, I V F w C g ~ ~ I < rt ~ p ~ xx Z ~ ~ yO ~ z ~ i Q O W ~ ~ ~ ~ ; ~ ! r ~ 4 ~ H ¢ p > ~ z W Q o~ 3~ gW m$ R o o °0 0 0 0 0 0 g Q o °o °0 0 0 .0 0 ry p8 N vl N ~ ~ ~1V O O O O ~ O O O r 7 LL ~ O O O `J ~O N O O O p f.~ O O N ~ OA N Q O V N ~ N ~ V ~4 - c a ~ 2 Z t) K W Q a ~ [i7 O ¢ ~ ~ a ~ ~ o ~ N o °o Q o ~ o a ~ ~ M O •o u7 Q C N •O ~ 8QQ a ti N d ~ V W Q ~ O O 7s SdLL $ M Z 7 ,N N O F m ? .-1 H ~ a v s t7 ~ s N H W Qi~ Q8Q ~T{I 3 O ~ Q ~ Z I N iLL ~ _Y J ~ ~ U Q ~ F ~ n. G a x a z r`3 o ~ any, 2 ~ ~ ~ ~ a E w , j St ~ v, r y ~ < ad E. G, ~ u w O _ y , ~ Z 47 ~ O A i Z ~ ~ F ~ < F d < c~ F e w 0 W fal r Z O ~ hl O = F r'L F Y N ~ ~ ~ ~ Z < , ~ f ~ G7 Od C ~ L ~ E R o~ e~ Z ~ F ~ F t S ~ coi ~ F d ~ f <aC < f H O v~ O U ~ < II W n O Q) O ~ ~ ~ ~ r f O ' C7 € • • F Q ~ 4 4 ~ d~ r u 8 x m ~ p ~ ~ ~ Q Qg ~v~ ~g~~ a IL O C•M LL N 6 ~~V~~VVVVV M W • ~Q W ~R e ~ ~8 ~ ea ~ 2 i ~ V U 2 ~ ~ ~ W W p Q W r d ¢ E ~ w ~ ~ ~ 9 ¦p_ C LC ~ p • ~ E~ W C ~e~ ~ e ~QQq- W 2 Q~ W W 3 m C ~ ~ ~ m O ~ ~ ~ ffi ~ ~ N = ,ptp ~a ~ s~s W ~ $ w ~ qqq C e W ~ iS rn N p Ci a R a3 ~ ¢ W x N ~o ~ o N ~ e U ~ H ~ H W O ~ ~ Z F a H O ~ W w Z ~ < > w oFil ~ ~ U ~ ~ C = y I p 2 _ H v~ Q 00 W ~ ~ yq O ~ ~ ~ ~ r~ WI d Z = ~ ` m ~E ~ x O F O ~ ~ O a uWi .7 W °C O F, 2 a y } < ~ a O C9 < < i O O O ~ E" O } H N Z Y Y Y 11 Y a F ~ ~ ~ F u ~ u n z - d ~ d, a ~ ~ ~ j Q o - w cl $ E o b a ~ N O U' Vl Z ~ S H ` II z }W H66 a4 J - F s ~ F _W ~ O LL W p( C O G O E o ~ ~ °o a 2 F V W O W r E ~ ~ < V ~ Z m °o vOi °o ~ ~ oo n n W ~ o ~ o ao 1-I y o n ~ ~ .o o vi ~ d m Y B o n i o uni ~ ~ a Q 6 0 'n n n ~ 7C ~ ~ o H < F N y ~ °v 5 H ~ LL C V O 3 W a. W m °o °o 00 0 0 0 0 0 0 ~ 6 H d ~ N .O O O O O O O F O~ N n P'1 O V1 Y1 OD ~O r .O O O+ O N N n ,.a .r t+1 N N ~/1 w .r i O N u 6 o-+ a U a {s7 m ti W ~ q o ~ W V °'i I O ~ u I-+ _ ~ ~ O E N ~ ~ W ~ ~ w O Q. c Q ~m _ ° e 5 u. E S;t a Z J e C ~ S 3 e ~ r m m x m ~ 8 H U F F 2 ~ e u t3 'm u °°S- o ~ a ~ 3 ~ v o> w ~ ~p ~ g ~ a { „ ° °d ac E. i Q U in ii L 7 ~ 8 ti d ~ ~/j ~ ~ U N N . AREA EXPENSES: EXPENSE: ~ CODING: OiBce/Warehouae Rent $ 621000 Tele hone/Fai $ 500.00 '600000 ~ i Utitities/Janitorial $ 621000 i OiHce Su lies $ 800.00 580000 Posta e $ 600.00 .611000 ' Insurance Maui van $ 683000 SUB-TOTAL OF ABOVE: , $ 1,900.00 ' TOTAL PR: $ 1,000.00 GRANTS: 520,000.00 - - TOTAL FUNDRAISING: $10,100.00 TOTAL CONFERENCES: $ 510.00 TOTAL TRAINING: $ 5,000.00 TOTAL COMPETITION: 520,000.00 TOTAL EXPENSES: 532,000.00 TOTAL REVENUE: 538,100.00 BALANCE + / $5,600.00 2001 BUDGET PROPOSAL Coaches Clinics soccer 1 a $102.00 Baseball 1 z $102.00 Swimming 1 a $102.00 T & F 1 x $102.00 Powerlifting 1 x $102.00 Basketball 1 a $102.00 Bowling 1 a $102.00 Bocce 1: S102.00 TOTAL $816.00 Conference 5 a 102.00 TOTAL $510.00 Fundraising E:senses Revenue Chili DQ $ 300.00 $1,500.00 Bake Ssles (2) $ 50.00 S 1,200.00 Car Washes (2) $ 50.00 S 1,000.00 Torch Run $ 200.00 $ 500.00 Hula Concession S 500.00 S 2,500.00 International Marathon $ 0.00 S 400.00 Pollee Regatta $1,000.00 S 9,000.00 Movie Stickers $ 200.00 $1,000.00 MdkM Sale 300.00 1 000.00 TOTAL $2,100.00 $18,100.00 Attachment Other sources of funding -present and future Fundraisers -bread sale, bake sale, chili sale, hula concession, car wash, kokua cards, Big Island International Marathon (possible auplane pull) Corporate -Kaiser Permanente, HPM, Helco, Murray Air, Takahashi Brothers, Ken's Towing, Puna Geotherrnat Venture, Big Island Candies, Volcano House, C Brewer Co Ciwc Groups -Hilo Jaycees, UH Hilo Key Club, Interact Club, Leo Club, HSTA Labor Alliance, Rotary Club, Lion's Club, Hongwan~i Women's Group, Republican Women's Group, Lehua Jaycees, East Hawaii Jaycees, Labor Alliano Individual Sponsors and Grants -GTE Grant, Walmart Grant, Proctor and Gamble matching funds, Key Club Grant, Fujimoto Foundation Grant, Chanty Walk Grant, Mahalo Grant, Pnvate Donor County Grant and North Hawau Rotary Club Grant PROJECTED GRANTS Walmart S 300.00 P ~ G MatcimtS Funds S 500.00 GTE / Veriwn Hawaii S 500.00 County Of Hawaii Grant S 5,000.00 Charity Walk S 2,500.00 Ross Foundation S 4,000.00 James dk Abipil Foundation S 5,000.00 New Moon ILotary Grant S 3,000.00 Rotary Grant S ].A04.00 TOTAL S20,000.00 Coroonte Busawess Donations Rotsry S 100.00 Kwanis S 100.00 HPM S 250.00 Murray Air S 100.00 Takashasid Brothers S 100.00 C. Brewer S 250.00 Heico S 200.00 Ken's Towins S 200.00 Kry Clab S 200.00 Volcano House S 3,000.00 Trary Lewis Red Estate S 100.00 m xina s s,ooo.oo Private S 1,000.00 Budget Narrafhro 01f2001-12f2001 PrinLad Mabrials (videos) Unfied Sporls Promotional ~ $10.00 $ 10.00 .ioK, a,e wold of w ~ $10.00 $10.00 AthletesfFamileseneak out ~ $10.00 $ 20.00 one Moment ~ Time ~ $10.00 E 10.00 Tom $50.00 Prating $150.00 $70.00 Paper ~ Total $300.00 Provision 25 ~ $ 5.00 (meals at tournament} attdelas $ , 25.00 Provisions ~ 1w.oo Taal s 225.00 Unrfomrs 25 $ 25.00 $ 62soo Total $625.00 TnnsoorEMlon Prectioes (to and from) $640.00 Tournaments (to and from) $840.00 Air Fare 25 ~ $100.00 = $ 2500.00 x 2/year 35.000.QO Total $6280.00 BasloslbaA 1o b.eketbaps ~ $ 2o.ao $200.00 s rye 2.0o s 10.00 1 baM bag ~ $15.00 ~ ,5.00 Total $225.00 T~ ~ oS 41bar 8 baAt ®$5..00 $ 4t].OQ 5 bats ~ $20.00 $100.00 15 gloves ~ $10.00 $150:00 3 teas Q S 50 00 $150.00 ca,ld,ers mask + hehrret ~ $ 5troo $50:00 5 heMnets ®$30.00 ~ i5i0.00 Tatai $540.00 Budget Narrative 01/2001 -12/2001 Equestrian 6 helmets ~ $ 100 00 $ 600 00 Equestrian Training Materials 1 $ 100 00 ~ 100 00 Total $ 700 00 Trask ~ Field 1 meeisunng tape (d~ $ 25 00 $ 25 00 5 whistles $ 2 00 $ 10 00 4 stopwatches 15 00 $ 60 00 2 short puts (8 $ 40 00 ~ 80 00 Total $ 175 00 Aquatics 10 kids boards 15 00 $ 150 00 10 pairs of goggles (Z$ $ 800/pair ~ 51 000 Total $ 300 00 Grand Total $9,520.00 Budget Request Printed Materials (books) $ 100 00 Printed materials (video) $ 100 00 Supplies $ 100 00 Provisions $ 150 00 Uniforms $ 400 00 Transportation $ 5,000.00 Basketball Equipment $ 200.00 T-Ball Equipment $ 250 00 Track & Field Equpment $ 200 00 Aquatics Equipment $ 100.00 Equstnan Equpment ~ 400 00 Grand Total $8,000 00 SPbC1AL ULYMI'ItS HAwAU (~~cr,~~l EAST HAW Afl ARLA STATEMENT OF OPERATIONS FOR THE YEA0. ENDED DECEMBER 31, 2000 PERIOD TO DATE YEAR 70 DATE ACTUAL IcE VENUES FOUNDA?7UNS • b Hl 7,287.30 MDNIDUAL CONTRIE • E HI 714.00 COIIPORATE CONTRIB - E HI 3,763.62 SERVICE CLVBS • E HI 300 00 HSO CO-0P • E HI 374.73 MTBRE3T MOOME • E HI 13.11 151.31 MERCHANDISING • E HI 1,31204 MERCHANDt91N0.0774ER SALES 1,11100 3,341.43 DOTAL REVENUE I, I S9 t 1 21,414.7) U\DEPOSITED RECEIPTS TOTAL UNDEPOSITED APtiE1PTS 00 00 TOTAL INCOME 1,139 61 21,4M.S3 UPERA7TNG EXPENSES AUMINISTRA'TiVE PROGRAM AlDE3 • E HI 323.00 OPFICB SUPPLIES - E HI 100 21 POSTAGE • E HI 47.90 PRINTING - E HI 2.06 GROUND TRANSPORTATION 300 TOTAL AUMINI3TRATIVE 00 476.17 FAMILIES PROGRAM AIOES • E HI 100 00 T-SHIRTSNNIFORMS 33S.i2 TOTAL FAMILIES .00 473.12 OUTREACH OFFICE SUPPLIES • E HI 67.11 POSTAGE 13.20 PRM7TNG 6.09 TOTAL OUTREACH 00 1617 vOLWTEERS OFFICE SUPPLIES - E Hf 44 79 POSTAGE 132.00 PRINTING 34 66 HOTELlMEALS 110.11 TOTAL VOLUNTEERS 00 741 90 li Fi V'~:L "t~~:-~~ iF _I_ -L_ ,I. -i _ yi. 11 -~i ~~1~ if I" ~4 •P«~ oy~r,w. r~~) 200+ ~po~,.a eud~ REVENUEt C~rporata Cann Wtlons 212 e00 00 FwndAOm 382,388 00 IndnWUal Contnputlonf 207,800 00 Saniaa pu6a 2,600 00 Spadal Evanb 2e, ,600 00 NMnd~andirn 72,000 00 Iraaraat Inooms 17,eS0.00 In-Kind DonatloM 50,000 00 TOTAL 2001 REVENUES 1,,78,1,800 E7(t•!N>IEE Salanw and eanaflb 436,720 00 SupPl~ EqupmarM. 9arvaM St,186 00 Ooalp~sy, Inwaana 87.160 00 PubIK EdueatlaNVduntaan 71,829.00 FuMraiwrq 86.360.00 Confarancw 33,736.00 Anu 8udpft 3Z,e03 00 Indw.na. „e.zee o0 soaef TraNYiq 7e.e66.oo stars summer camas ,zo,62e o0 AukM~s C~aaaw e,o6o.00 gar r+oeday pfanfc 7o,10t.so wMne«y Raplorri Touma 3s,ooo.00 wa+d Gamaf ,a,eeo 00 roTAL zoos ExPeNSES ~,,e7,ee7 eo TOTAL 200, REVENUES ,,,7e,4,e 00 TOTAL GAIN t-LOGS) e,12e.60 _ SPECIAL OLYMPICS HAWAII BALANCE SHEET DECEMBER 3l, 2000 ASSETS ~URRENT ASSETS CASH -CHECKING 93,243 89 FIRST HAWAIIAN BANK 1BR 20,914 43 FIRST HAWAIIAN BANK MAXIMIZER 20,753 16 BANK OF HAWAII MMKT ACCT 24,346 40 BANK OF HA WAfI TIME DPST ACCT 150,000 00 CERTIFICATE OF DEPOSIT FHB 125,000 00 WEINBERG ENDOWMENT FUND 500,000 00 ACCOUNTS RECEIVABLE 2,800 00 ADVANCE RECEIVABLE 1,415 45 GRANTS RECEIVABLE 30,077 75 PREPAID EXPENSES 4,097 30 PREPAID MSURANCE 17,679 06 TOTAL CURRENT ASSETS 990,327 44 FIXED ASSETS OFFICE EQUIPMENT 37,427 55 ACCUM DEPREC- OFFICE EQUIPMENT (27,628 Ol) FURNITURE & EQUIPMENT 3,559 37 ACCUM DEPREC- FURN & EQUIP (2,801 00) PROGRAM EQUIPMENT 9,793 55 ACCUM DEPREC- PROGRAM EQUIP (3,177 70) TOTAL FIXED ASSETS 17,173 76 OTHER ASSETS L T CHARITABLE GIFT ANNUITY S 1,646.00 SECURITY DEPOSIT -LDS 2,106 00 SECURITY DEPOSIT - MIRASA 1 V 800 00 INVESTMENT-TIMESHARE INTEREST 5,048 00 TOTAL OTHER ASSETS 59,600 00 TOTAL ASSETS 1,067,101 20 SPECIAL OLYMPICS HAWAII BALANCE SHEET DECEMBER 31, 2000 LIABILITIES AND EQUITY CURRENT LIABILITIES ACCOUNTS PAYABLE 30,312 00 PAYROLL WITHHOLDINGS 2,121 82 ACCRUED PAYROLL 11,212 76 TOTAL CURRENT LIABILITIES 43,646 58 TOTAL LIABILITIES 43,646 58 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 1,023,454 62 TOTAL LIABILITIES AND EQUITY 1,067,101 20 SPECLV.OLYA4ILS NA W All dCOME STA]F/kNi FOR COMBR9FD OPFJUT1ON5 FO0. THE I Z PERIODS ENDED DECEMBER ] I SOW PERIOD TO DATE YEAR TO DATE tEbTNUE CONTRIBlIT1ON5 1611911 10999 t9 ]]1915 117 W167 M3 WOW 11 ]91 JI) d-KINDCONTIUBUTIONS W 113000 (17fOW) W 1500000 (130WW) SPECIAL EVENTS-D73DiR 103)73 W 103731 6301111 1300000 7]01711 SPECIAL EVENib gIPROlECTS W 63300 (63500) 16797]] ]50000 1{]9l )1 LAW ENPORCP].~T7F W W W 1013500 5000000 611500 COSOAl1NI1'Y RVN ]131100 5000000 (16)1]00) N9l6W 6000000 (II ON W) TIP A{Op W W W f N3 ]1 a 100 W 111] lb) DVDIV3DVAL fONTRIBUT1ON5 W W W 179330 ]10000 (IN 101 COP-0N TOP 33131) W 1]1331 9]f7N W 9353N OR K3 GOIF TOURNAMENT W W W 3 N1 W 5 000 W (l 107 W) MAYORS WALK W 7300000 1]300000) W ]100000 111000001 PLANE PULL W W W % I7 000 W f 11000 STRONGEST'DA K(NE' W W W W 100000 (]00000) NSMA W W W W SOWW (500000) NOOSES REVENUES W W W W 10000 (50000) OTI~EVe3TS W 16666] 116N 6]) 5157611 3000000 553611 NFL AUCTION W W W It 76315 7000000 (13]1151 CELFlRI7Y BASKETBALL GAME W W W IOW W 100000 W DOEOMNT 1016115 99916] 19153 17011130 119931W 19)50 CNARITABIF GIFT ANNUITY 11 616 W W SI e16 W 51616 W W 51 6b W BANK INTFJ.EST 10%N NI 6) If301 1706119 1100W I9N 19 ENOOWMEM FUND R7fEREST 170103 36WW (I ODI 9i) 1010W JI7WW 1109191) MERCNANdSING 590] 50 1 SW W 1101 30 11101 W I I OW W 1101 W TOTAL REVENVE 131111/6 116/]611 1057]6/ 97111111 9063]IW 1]600)1 OPERATING E)O`ENSES SALARIES! WAGES 19x933 3t 16117 ItW tS) ]]6191 f1 )10130W 193336 PAYROLL TAKES 1139 M ] 133 W (1N b) ]1,1931] 39130 W I 1173 1]) FAIPLOYEE BFlIFi'In ft W LIIS 13 3367 13 a 11S N 3t 111 W S 1w It PROFLS31ONAL FFFS 11N 11 If10 t7 (%]N) 19NI 13 ISOOOW 11 NI 13) SUPPLIEf •GENERAL 13%11 133919 61015 3961530 16613W b%310 TEIFIIgNE I161W 111]1 113]0)) 171110] IOOWW 1]311 67) gT1AGE•DELIVERY 7)]6] 391 II 1]16 S/%W ),INW 131110 FACILTES RENAL 167031 1117 f0 (19]]1) 1101]]9 11690W 7616 ]I FACILITIES RENTAL 7MINMG W 13 W 33 W W )W W 1W W IANROR/AL W 9161 9161 IIOW IIWW 9%W PARKING 11 W W (1/ W) N SD W (N SO) OFFlCE RENT ]11611 1 ]91 ]f IbN 39) 13113 W 11101 W 1336 W WAREIgVSE 1W W ]]1 ]7 IN e)) 73W W I OW W tW W IN)VBIG E7O'F3JSE W W W 31A I] f OW W 3391 61 EQVIP RLNF W 11601 3]601 111% 1111W 111D 10 EQUIP MADf7dANCE ]69 13 173 t7 6 7] ) I W l9 1110 W I ] IO el COPYINO 3OlVN43 W 73961 ]396] 37%10 I116W 13930 PRINTING 19N 99 LI]17e (3 111 n) 10 Wf 91 II130 W ] N1 W PHOTOGRAPHY W 166) 1661 I/W 300W It197 PROFYSSIONAL DUES ]616 INb] 11017 I,O?0% 3WOW 90DN AWARDS ]%]71 It]S tt (31316]) 119a 13 IS,IISW 31311 TMVEL E7QENSES 19 11/ a 13101 W (]0 ]]6 a) 1]1,73119 19] 13] W 31 137 t l CONFERENCE REGISTRATION FEES 177 W 17117 15317 11%]S M90 W 161] 63 3OI CHAP7HR ASSESBMENn 13M 16 I3p I] 107) 1119')97 11,1%W Ot dSURANCE W 9N Il 901 I] 911 W 10110 W 991] W BOARD OF DIREC1OR5 HEFTING W 1066] 106 6] W 1,]30 W 1110 W DOE MRRQANTS W 91661 91661 W II OW W II OW W MERCJIANDISE LD0.3W CONE W W W Mla W (N193) T-SHIRT PURCHASES a ]I9 % a 633 W 191 10 H p! 11 39 ]9] W 1(0713 ARPS RF9ATE5 1116 )t 1]SOW ]11163 1117613 90WW 11113693) TOTAL OPFJA7ING E7O`ENSES 1]7 16191 I W 311 A 1St 110 13) NI 611 % 9W N3 W 33 993 10 NET INCOME (LOSS) 30 191 71 31193 90 (Ii 1031]) 1] 771 N 6 I]6 W ]6 391 N • SPECIAL OLYMPICS HAWAB ACCRUED MCOME FOR THE 12 PERIODS ENDED DECEMBER J I, 2000 PERIOD TO DATE YEAR TO DATE REVENUE FOUNDATION CONTRIBIffIONS 00 6,95877 (6,93837) 7091000 87,30000 (12,360001 INDIVDUAL CONTRIBUT1ON5 1,16810 1,27000 21810 1723/97 IS 00000 2,2}197 MDTVIDUAL CONTRIBUTIONS- BOD 2,300 00 116 67 2,087 37 1100 00 3,000 00 (600 %1 BID CONTR18UT1ON- DBIECf MAB, 11 671 90 9,166 6J 2 30837 113 138 90 110,000 00 2 13890 MD CONTRIBUTION- DIAL AMERICA 719 99 116 67 61) 8,252 89 1,000 00 3 232 89 TFyFJ,WU(ET7NG 160600 2,91667 1689 J] 52,27682 75,00000 I7,23fi 82 MD CON7R1BUIlONLFC CAMPAIGN 820 33 877 77 (I7 02) 13 662 I3 10,00000 ) 662 I7 CORP CONTRIBUTIONS-OTHER W 7,75000 (3,73000) 21,08700 15,00000 (20,917001 CORP CONIRIBUT7ON3-WINTER 130000 7,30000 (600000) 1130000 13.00000 (7,300001 CORP CONTRIBUTIONS- SUMMER 00 00 00 IB 20000 23,000 00 23,200 00 CORP CONTRIBUTIONS- SUSTAINMG 12 300 00 1 166 67 8 777 J7 29 51000 30 000 00 (20160 00) CORP CONIRIBUf1ON• TELEMARKET 13 000 00 3 511 63 9158 J7 13 00000 12,300 00 300 00 SEJtVICE CLUB CONTRIBUTIONS 00 iJ J7 (83 J7) 2d000o 1,00000 110000 IN•KMD CONTRIBUTIONS 00 373000 (375000) 00 13,00000 (15000001 SPECIAL EVEMS-OTHER 7 027 38 00 J 027 38 28 311 2J 00 38 311 27 CORPORATE SPONSORS 00 00 00 37198 95 23,000 00 8198 95 SPECAL EVENTS- SOI PROJECTS 00 625 00 (62! 00) 26,297 3J 7,500 00 I B 797 7J LAW ENFORCEMENT 00 00 00 36,12500 50,00000 612500 COMMUNf11'RUN 00 00 00 00 10,00000 (1000000) TINGLE B[ll RUN 33,211 00 50,00000 116,782 OD) /695600 30,00000 (7,0/100) I1P-A•COP 00 00 00 3612 21 6,700 00 (837 76) INDIVIDUAL CONTRIBUTIONS 00 00 00 2,39530 2,30000 (10150) COPON-TOP 2,712 2J 00 2,JU 2J 9 255 fig 00 9,233 69 DR KY COIF TOURNAMEM 00 00 00 2 893 00 3,000 00 (2,107 001 MAYORS WALK 00 72.00000 (72.000 OD) 00 32.00000 0200000) PLANE PULL 00 00 00 00 12 000 00 (13 000 00) S7RONGEST'DA KME' 00 00 00 00 700000 (7000 00) HSMA 00 00 00 00 5.00000 (300000) MOOSE'S REVENUES 00 00 00 00 70000 (300 OOJ OTHER EVFMS 00 166663 (1,66667) 23,8617 2000000 3,32617 NFL AUCTION 00 00 00 18,76823 20,00000 (127175) CELEBRfTY BASKETBALL GAME 00 00 00 1,00000 1,00000 00 IXIE GRANT 10, I t7 I S 9,997 63 197 SZ 120 117 50 119,92100 197 50 CHARRABLE GIFT ANNUITY 51,61600 00 31,61600 31,61600 00 SI M600 BANK PITERE9T 1,0%6/ 61163 13301 1266819 7,70000 196819 ENDOWMENT FUND fNTEREST 1,30602 2,60000 (1,09198) 70,10802 71,20000 (109198) MFACHANgSMGJMGLE BFI.L RUN 8J 00 30000 (/1700) 26900 50000 Q7100) MERCHANDISMG-LFi7DFRSHP CONE 00 00 00 237500 00 2,57500 MERCHANDISMG WIPTIFR 382050 1,00000 1,82030 3,82030 1,00000 1,82050 MFRCHANDISMG SUMMER 00 00 00 6,783 SO 6,100 00 287 30 TOTAL REVENUE 157,13116 116,776 78 10 777 68 921,121 71 906,82100 17600 7/ 1 1 ' Special Olympics Hawaii (formerly known as Hawaii Special Olympics) Financial Statements ' December 31,1999 and 1998 ' Akamine, Oyadotnari & Kosaki Cemfied Public Accountants, Inc Special Olympics Hawaii ' Contents Page ' Independent auditors' report 3 ' Fu~anc~al statements - Statements of financial position as of December 31, 1999 and 1998 4 ' Statements of acnv~Ues for the yeazs ended December 31, 1999 and 1998 5 ' Statement of functional expenses for the yeaz ended December 31, 1999 6 Statement of functional expenses for the yeaz ended December 31, 1998 7 Statements of cash flows for the years ended December 31, 1999 and 1998 8 ' Notes to financial statements 9 1 1 -2- 1 1 ~ Akamine, Ovadomari & Kosaki ' CERTIFIED FI,BLIC ~CC<)1.~\T=,~\T~ ,\C ' Independent Auditors' Report ' To the Board of Duectors ' Spectal Olympics Hawa» We have audited the accompanying statements of financial position of Special Olympics Hawaii ' (formerly known as Hawaii Spectal 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 opinion on these financial statements based on our audits. We conducted our audits in accordance with generally accepted auditing standazds. Those ' standazds require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of matenal misstatement. An audit includes exa**+~~~~g, 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 estunates 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 opimon, the financial statements referred to above present fauly, 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, Hawazi May 18, 2000 1 1 -3- ' 1440 Kapiolani Blvd ,Suite 900, Honolulu, Hawan 96814 Telephone (808) 941-0500 FAX 941-0004 ' Special Olympics Hawaii Statements of financial position ' December 31, 1999 and 1998 t 1999 1998 Assets Cash and cash egwvalents $ 381,745 $ 385,554 ' Short-teen cash investment 88,000 10,745 ' 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 $ 1~ 5 $ 957,077 ' Liabilities and Net Assets Accounts payable $ 40,146 $ 49,446 t Accrued expenses 15,919 12,955 Total liabilities 56,065 62,401 Net assets - Unrestncted 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 1 ' The acwmpenymg notes ue an integrsl pert of the finsnctel statements. -4- t ' Special Olympics Hawaii Statements of acttvtttes ' for the yeazs ended December 31, 1999 and 1998 1999 1998 ' Changes m unrestncted net asseu - Revenues Fundratsing - t Special events (Note F) $ 274,577 $ 237,074 Contnbutions 296,514 207,227 ' Merchandise sales 34,773 83,652 605,864 527,953 Dtrect mazkeUng 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 Intemahonal, Inc prolecu 18,716 5,664 Other 2,464 1,606 Total revenues 1,013,173 888,679 ' Net asseu released from restrictions• Satisfaction of program restrictions 5,000 - ' Total net asseu 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 ' 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 asseu - Foundation grant - 5,000 ' Net asseu released from restrictions (5,000) - Increase (decrease) in temporarily restricted net asseu (5,000) 5,000 ' Increase in net asseu 86,154 13,172 Net asseu at beginning of yeaz 894,676 881,504 ' Net asseu at end of year $ 980,830 $ 894,676 ' The accompanying notes are as integral pert of the finmcial statements -5- 1 ' ~O W 00 ~p 00 00 I~0000N NO+O h hM N M o0O00 M ~O O. M ~O O h M 7 ^ O~ O O Vl V1 N 00 V1 M ~ M V'1 M 00 ~ O M~00 ~O ~n O+vl--oO ~O V100 v1NO~OM N'n h~"~N ~ O ~ Omn ~ Ov'~o000NN'n of [~~p".'n..~Nhh'nMN--~ C ~O h p O N ~ 7 0 ~ O M M M N N r+ ~ a ~ 1 5A 6.9 ' C NON 'n ' Oh ' ''/~'n ' ' ' ~ ' hNM ' ' ' O7 N O~ E h M h h O ~O C O 0p O~ v1 h N O 00 O N C N C ~O 0? M 0 7 h N ~O V1 N ~ y ~ ~ O N O rrm C7 M 7 ~O ~O G ~ 6.9 fA ' 00 7~O~ ~ 01 v'f QOM ' OHO ' N ' NO~~DOV1N ' v1 ' h ' h c a+ h h 7 v a ~o ao 00 o vi m MNh N O~ M~ V1 ~O v1 ~0O+N T00N 'On ~ ~ N ~ M N 00 V1 .nw N7 N V'1 H _ ' W H K ' O ~ Y1 O~ O~ 00 v1 00 M M 00 ' N M ~ h V1 ' M 00 V1 ~ h h V1 i0 00 Ne}OMO~NOO v17O~~-'NV1 hMh N 00 00p? N b Oh V'100N~ 00 N V1 BOO MOB T h h ~O V1 N O~ ~ ~ en O~ M n ~O e~7 O\ ~O N ~ O 7 ~O N O+ ~O v1 N N vi O :i ^ O 0600 N-'.-' N ~O~MMNr'N '+--'r' ~ n 6Q rtl~ F Q a 3 M H y x ' 000N O ~O V1 QOM ' M 000 ' N00 h 700 ~O ' M 00 V1 h N ~ C y T h O h 7 Q1 N O1 N M ~O v1 N 00 M V1 V'1 M ~ ~ oo M yy~y+--+~~ .~tn7 T eat vi e'i fVhn N b~O NOO ~hh h v1 Q+ V 2 V OWN M O NNt~i Nn7 `O I~`00o ~O~ N N C h N .b N N v1 v1 a~~ ' a F- 0 O ~ i9 H G w u ]1 O ~O M Q\ M N N 00 ' V1 Q\ ' ' V'1 ? h O~ ' O ' ' ' O~ ' Q+ ' •6~i ~ ~ ~ oon~ 0o~oo7a ~o oggOOO oOO 0 0 9 Q+~~ ~O~ M NhO\'-'00 ~ ~ ~ .n. N t~'1 00 ~ N fN+1 N O M ~O ~ M p 40 U. N N S7$S I K H ~ u ~ 1 ~ y ~ ~ ~ o X ~ ~ A ' 'S c ~ ~ c .a 5 ' c v ~ ~ a ~ C b c > ~p 5 d ~ ~ etl ~ ~ r'E~ ~ ~ y ~ ~ vC7 [ q YY„ N vg~+ ~ axi • ~ u E t ~ ~ G ~ ~>a fJ~,' .a F.+ O WO . ao0 y0• e~a ~ O ~ ~ arl F' ~ F y H a ma-w ~ g~w..' a ma.w Q~~nw~O Q~U ~Fa°rs~U`,~ ~AO A ~ 1 -6- 1 N ~O C.~ V' 00 ~O M ~O M 00 00 V1 V1 1!1 ~ '~1 l~ O Vl 7 00 ~ n I~ O+O ~O v1 ISO-~C O o00pp OOM00 ~O ~0-~0000~,-. ~D N P ~ ~ O v1 ~O vi N l~ O O~ O 00 ~ r"i I~ l ^ M ~O to ~ O ~ ~ M O O C\ ~ M o0 ADO-O M-tom v-i ~ ~ OOO+P I"n vi N- V' ~O O O t~ N- MO'n~MMNNN- n o0 ' ~N M ~ 69 ' C ip D\ ~ N n ~ ~ ~ O ~ pp ~ N O~ v1 ~ ' M ' a\ ~ v1 r 00 ~C o0 [h N M 1~ ~ W M ~ 00 ~O N O\ ~O Vl 'v N 00 ~ ~p - l~ V1 I ~ - 00 M ~O 'A N e0 C.7 M N - r~i N ~ - ~ h ' ~ A 64 69 ' CD O 7 ~O O O~ 00 ~ N M D\ ' O V ' O~ '/1 N ' O '/1 ' O+ ' a C 'n O - O O I~ O~ O ~ Oi N o0 O 00 00 O~ y1 v-i -~v~ O ~N~D ~O of vi N7 ~D-M 'nr'N- ~p V1 M f+1 N l~ V1 V1 N N v1 ~D ~D N M Vl ' w' cn w ' M b M N ~ O+ ' ~O M 00 O N ~O ~!1 h N 'n M' O Q~ ~ N O ~O l~ ~ V'f M M M M pp M O~ p~ ~ M 00 00 N M O~ 01 O~ 00 ? ~ I~ ~O N V1 O~ N O~ O N O fn ~O to M O~ ~ 00 N N [ ' O r: v1 07~0'n N.--~OTO~TI~~ N 01 v1 vl O O N~~ 'Oryf M O ? N M N N ~ O ~ F. N N - 1 ~ ~M 0. 49 f/i u ' V1 ~ ~ F. M ~ V1 r 00 et ' ' - w'1 O~ N O N ~O O O~ l~ 'i1 M ' O O~ 40 N O O ~j pp y \p O~ f'~ M ~ iD M N G7 1~ M Q~ p~ C O l~ 00 N M M O1 M a C ~ Q;, O ~ t~ l~ ~O ~O 'n 00 M M O N O N 00 t' ~ O ~ ~ 00 N P ~ O' SQ O OQ O M Nf~~l N~~O~N~O hOOMI~~ N N ~ N ~ ~ G4 H 'O N N ~ vi N O r V H9 ir') ~ u w ~ K ~ d 5 ' N O ~ ~ ~ ' ~ ~ cC~ o ~ a 67 . w a+ ~ R 1-• V 'ti C ~ o e G u 5 L' ~ 4oy c~ ubo 4?aG ~ ~ ~ ~ v .YG. ~ ~ .C ~ w y y o nv ~ ~ ~ y~~U ~ ~ ~ ~ ° a ~ ~ ~ ~ c e ~ ' ~ yy_' C N ~yQ' O G O N~ y~y E ODq AJ E O H O O ~ C O~ a~ :r O y .L' 10 a.C 'O O y O M O v ~ E F- o c~ ~ a ~ Q u c 3~ o o~~ y F d A rnaw Q,.aU00wv~AaE.mt~a~..aU~AO A ~ ' Special Olympics Hawaii Statements of cash flows ' for the years ended December 31, 1999 and 1998 1999 1998 t Cash flows from operating activities - Increase in net assets $ 86,154 $ 13,172 ' .4dlustments to reconcile increase in net assets to net cash provided by operating activities Depreciation 6,106 6,359 ' Loss on disposition of equipment I S 275 Increase in short-term cash investment (77,255) (745) Decrease in contributions receivable 2,111 16,147 ' Decrease (increase) in prepaid expenses and other (3,341) 2,783 Increase (decrease) in accounts payable (9,300) 15,495 ' Increase in accrued expenses 2,964 1,975 Total adjustments (78,697) 42,289 Net cash provided by operating activities 7,457 55,461 Cash flows from investing activities - Purchases of equipment (11,466) (2,550) Proceeds from sale of equipment 200 - Redemption of investment - 75,000 Net cash provided by (used in) investing activities (11,266) 72,450 Net increase (decrease) in cash and cash equivalents (3,809) 127,911 ' Cash and cash equivalents at beginning of year 385,554 257,643 Cash and cash equivalents at end of year $ 381,745 $ 385,554 1 The accompanying notes arc an integral part of the financial statements -8- ' Special Olympics Hawaii Notes to financial statemenu ' ?MOTE A -ORGANIZATION ' Special Olympics Hawaii (formerly known as Hawazi Special Olympics) rs anon-profit organization incorporated in 1972 pursuant to the laws of the State of Hawazi primarily to provide opportunities for physical activ[[[es, sports traztting 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 contributions receivable were primarily from venous organizations in the State of Hawaii. All of the OrgamzaUOn's December 31, 1999 contributions receivable are expected to be collected during 2000 Revenues received from the State of Hawaii aggregated 11% and 13% and ' Special Olympics International aggregated ] 0% and 12%, in 1999 and 1998, respectively NOTE ]3 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES ' Unrestricted Net Asseu - ' The Organization reports contributions as unrestricted support unless donor restrictions specify how the donated asseu must be used. ' Temporarily Restricted Net Assets - The Organization reports gifts of cash and other asseu 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 restneted ' net asseu aze 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 m the same period as when received are reported as unrestricted support. At December 31, 1999, there were no temporarily restricted net asseu. 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 Asseu - ' The Organization reports as permanently restricted net assets gifts and bequesu which have been ' accepted with the donor's stipulation that the principal be maintained intact in perpetuity with only the income to be utilized. ' At December 31, 1999 and 1998, the Organization's pemranently restricted net asseu 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- 1 t Special Olympics Hawaii ' Notes to financial statements NOTE B - SUIvIMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) 1 Bans of Accounting - ' The financial statements of Special Olympics Hawaii have been prepazed on the accrual basis of accounting Cash, Cash Equivalents and Cash Investments - The Organization maintains cash, cash equivalents and cash investments at two Hawazi 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 t investments at December 31, 1999 and 1998 approximated $753,000 and $702,000, respectively. The Orgamzation cons~dets all certificates of deposits with initial maturities greater than three ' months to be short-term cash investments. Equipment and Depreciation - Acquismons 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-line 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 ;,,~,„~„ce and maintenance costs related to the van. As rt is not material, the use of the van is not reflected m the financial statements. ' The Orgamzation has not reflected in the financial statements, the substatttial amount of donated services received in connection with the Organization's program and fiutdraising activities. Although significant, these services do not meet the revenue recognition criteria under generally ' accepted accounting principles. The Organization is also the recipient of various donated goods (e.g. air travel, lodging) received in ' connection with the Organization's program activtties. Accordingly, during 1999 the Organization recognized non cash contribution revenues and program expenses of $39,800, which represents the fair mazket value of the donated goods. Donated goods received during 1998 were not significant. Use of Estimates - ' The financtal statements are prepared m conformity with generally accepted accounting principles and, accordingly, include amounts that are based on management's estimates and~udgments. ' -10- ' Special Olympics Hawaii ' Notes to financial statements NOTE B -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) ' Reclassifications - ' Certain balances in the 1998 financial statements have been reclassified to conform wtth the 1999 presentation These reclassifications have no effect on the change in net assets as previously ' reported NOTE C -TAX STATUS ' Special Olympics Hawaii is recognized by the Intemal Revenue Service as an organization exempt from Federal income tax under SecUOn 501(c)(3) of the Internal Revenue Code. ' NOTE D -ALLOCATION OF EXPENSES ' The costs of providing the Organzation's program and other activities have been summarized on a functional basis in the statements of activities and of functional expenses. Substantially all of the Orgamzation's costs have been allocated between the program, management and general and fiind- razsing activities benefited ' NOTE E -OPERATING LEASES Special Olympics Hawaii leases office space under a noncancelable operating lease which expued ' in September 1997 and was subsequently extended to January 2000 at a monthly lease payment of $2,169. This lease continued on a month-to-month basis through April 2000, when the Orgamzaton relocated its office. In April 2000, the Organization entered into a nonconcelable ' operating lease, for its new office, which expires in March 2004 and provides for a monthly lease payment of $2,984. In addition to the above, the Organization leases on a month-to-month basis, office and other space for its programs. ' NOTE F -PUBLIC SUPPORT The OrgamzaUon is the beneficiary of several special events sponsored by other orgaznzations. Substantially all of the direct costs of these events are paid for by the sponsoring organizations. t The Organization has an agreement with Special Olympics International, Inc. which conducts direct mazketing campaigns, including direct mail, to increase public knowledge and awareness of the Organization's mission and activities in the State of Hawaii. Special Olympics International, Inc. ' pays for all costs of the direct mazketing campaign and the Organization is a beneficiary of a pofion of the net proceeds of the Hawazi campazgn. 1 ' -11- ' Special Olympics Hawaii ' Notes to financial statements NOTE G -GRANT AGREEMENT ' The Organization is the rec~p~ent of reimbursement type grants awazded annually by the State of Hawai and the Counies of Main and Hawai At December 31, 1999 and 1998, remaining balances on these grants of approximately $76,000 and $64,000, respectively, had not been expended or received by the Orgamzatton The remaining balances on these grants aze not ' reflected m the Orgazuzat~on's financial statements at December 31, 1999 and 1998, since they did not meet the revenue recogmtton cntena under generally accepted accounting pninctples 1 1 1 ' -12- FORM Ali STATE OF HAWAII - DEPARTMENT OF TAXATION (REV.arleea) TAX CLEARANCE APPLICATION PLEASE TYPE OR PRINT CLEARLY FOR OFFICE USE ONLY 1. APPLICANT INFORMATION (PLEASE PRINT CLEARLY) BUSINESS START DATE IN t1AWAD tF APPLICABLE APPLeartt SreGQI OI~mJ~c S Hnwa+, Snc ~ ? ~ / 7 I J~ -I ' NwwAU RbTURNS F¢Fb Address 1500 S ~0r'2t"Unia Street ~ 3u t6 a08 ffAPPUCABIE Cdy/Statd 19_ 19_ 19__ LvCode )-Eoyinlulli 1.11 9~8a(o ~ STATE APPROYAL Sim DBA/ Trade Name - 2 TAX IDENTIFICATION NUMBERS} ! ' n QQ ; ~ 1 HAWAII GENERAL EXGSE ID N 1 ~ I j j 1 r ~1~ ~ ~ FEDERAL EMPLOYER ID N o~ ~ ~ I 1 3 9 5 7 1 j, _ ; - - ~ t SOCIAL SECURITY r - 3. APPUCAHTIS NAN: (CHECK ONLY ONE BOX) AF~PaOVEd C' ? CORPORATION ? SCORPORATION ® TAXDCEMPiORGANVATION ~ • `~-1~ ? INDIVIDUAL ? PARTNERSHIP ? ESTATE ? TRUST ~bN 1 6 2aC! ? UNITED UABII.ITY COMPANY ? LIMITED UABILRY PARTNERSHIP 1 {Zer 4. THE TAX CLEARANCE IS REOUpiED FOR: P2C fIC•NOt1hW251 /ICI CITY, COUNTY, OR STATE GOVERNMENT CONTRACT IN HAWAII ' ? UOUOR LICENSE' COPY STAMP ? REAL ESTATE UCENSE ? CONTRACTOR UCENSE ? BULK SALES ? FlNANCIAL CLOSING ? PROGRESS PAYMENT ? PERSONAL - - _ ? HAWAII STATE RESIDENCY ? FEDERAL CONTRACT ? LOAN ' • _ ? SUBCONTRACT ? OTHER ` - •IRSN9FgVK STAA~ISfQ4PIMPO5t3l4Y.IIED /YA57'He57C ~ - _ 5. NO.OF CERTIRED COPIES REQUESTED: ® 8, gru~nree• NAnc~ L. 6QM-rlo Execu+;~~ 17++^ae~vr a+~d CGO PRINT E PRINT SPECIFlC TITLE: CWporeb tMx:ar, General Pertrbr, Ir~vfdual (Sda Proprla0or) (808)51 -(888 (808)58-0881 ATUR DATE TELEPHONE FAX POWER OF ATTORNEY. H sr~mrtbd by sonbone o8br tren a CpPOfab Ofllcer, GerwrY PaMer, a Irdlvdwl (Sots Prapbbr), a Power d altarrry (Sbb d Fbwafi Dsperbbrrt d Texatlon Forrn N8/8) mutt W subrNBed vNBr ihk aipplcyho2 H a Tax CWrance k requeW fiorr+ the InOSmsl Rwenw Service. IRS Form 8821. a IRS Form 2848 k aW regrlrW APP6eatlers subnYlEed wtabut plopsr auClor@atlon wN be sent to the address d record with tM »q arNbrNy UNSIGNED APPLICATK>rIS WILL NOT BE PROCESSED PLEASE TYPE OR PRINT CLEARLY -THE FRONT PAGE OF TWS APPLICATION BECOMES THE CERTIFICATE UPON APPROVAL SEE PAGE 2 ON REVERSE IL INSTRUCTIONS. FYtue b proWde regtiWvrlorrr+aabon on Ps9e 2 d tlla appGtahon a as repulred n the saperab Instnretlorls b 8xa appratax+ w11 result n ¦ deNal d fie Tax psarance reglrest (Pa4e 7 d 2) ELI p~ Forth 990 Return Organization Exempt Frorr, come Tax 1 Under eadlon 501(e) MDIa Neemel Rewree Cole (ueept Dleek lung bsnefK trust or ry prMte lourldetlon) or section 49/7(e?(1) nonuempt eherRSDla fruit ills Form h Open Dyrbr~nt °r er Ttwu InbeW R.v.nw swiu Note The organmtlon may have to use a copy Of thee rotum to Satby stale reDOrting requlroments to Publls Ins salon A Forme 1998 ealendir ear, OR 4x year erlod be Innln , 1999, and ending t g 9 c"'°"r al.... C Name of organnahon 0 Employer IdeMlllcstlon number ~ol 'A~' u..IRe '°01~' 1°"°' AWAII SPECIAL OLYMPICS 23-7173957 goof or brtir ,..,,n Number and street (or P 0 box rt mall Is not delrrered to street atltlress) Racm/surta E Telephone number ~FlnY s~n° .0. BOX 3295 808 531-1888 ~m ,~,,,~b,a In.We ~rnWm een. Clly ar town, sbte or country, antl ZIPi4 F Check ? rt exemption ~6"se:~o° ONOLULU HI 96801 applkahon is pending G Type otlorgamxatlon ? Exempt under 501(c) (3 (Insert number) OR ? seglon 4917(a)(1) nonexempt chareaDb tmst Note: 9adron 501 e 3 exsm t or Iaatione and 4647.1 noneaem t charitable trusb MUBT attach ¦ com steel Schedule A orm 990 N(i) Is this a grou0 roturn hle0 for amliates~ Yes No I If elmer box In N Is checked •Yes;enter four-0pd group (D) It Yas; enter me number of attulatas for whch this exemption number (GEN) ? _ _ _rs,_ _ _ _ _ _ _ roWm Is filetl ? J Accauntlnq methotl ~ Cash I n I Accrual i betty. alum eb° r Ii.xon °evw.e . Yes NO Others C ? K Check here ? d the organlrabon's gross recelpb are nomwlly not moro Than 125,000 The organlratlon need not file a velum wdh the IRS, but K d reulvetl a Forth 990 PacWae In the mall. R shoultl file a rewm wshout financul tlah Some stabs rasuire a comoleta return Nola Form 9 ma De used b o anrsatlons with roes 1 bss Man 1 000 orb lobe assets less than 250 000 at end of ear Revenue Ez owe and Chan sin Net Aseete w Fund Balances 1 Contnbubons, pelts, grants, and slmllar amounts rearvW a DlreclpubllcsuDDOrt 1a 358,727. D Intllrect DUblx: suDDOrt 1b e Government contdbuDans (grants) is 15 3 , 94 8 . tl Total (atld hoes 1a mrough 1c) (attach schetlule of contnbutors) STMT 1 (rasnl 512,675. nanrasnl ) 1d 512,675. 2 Program service revenue mcludinq government tees and corrtracts (from Part VII, line 93) 2 3 Membership dues antl assessments 3 1 Interest on savings antl temporary rash Investments 1 41 , 15 8 . S Dlvklentls and Interest from secudtxls _ 5 5 e Grose rents pe b Less rental expenses SD " 3 e Net ronlal mcome ar (loos) (subtract Ilne fib from Kne 6a) Ss 7 Other investment Income (descnDe ? 7 8 a Grass amount from sale of assets omer A SecurKies / Omer than inventory !N h; b Less cost or omer bases antl sobs expenses 50 ~ s s Gam or (lass) (aRach schetlub) ik ~ 1~ d Net pain or (loss) (combine Kne fic, coWmns (A) antl (9)) N 9 Spsclal events antl actrvdbs (Mach ichetlub) a Gross revenue (not Including 1 0 • al cantnbutions reported on line la) 9e 320,726. b Less direct expenses other than Nndroisinq expenses 9h c Net Income or (loss) from specul events (wbtnd Imo 9D from line 9a) SEE STATEMENT 2 pc 32 0 , 7 2 6 . 10 a Gross sales of Inventory, less returns and albxrances tOs b Less cost of pootls soW 10b s Gross profit ar (loss) irom sobs of Inventory (atbch schetlub) (subtract Ilne 106 from Ilne 10a) toe 11 Other revenue (from Part VII, hoe 103) 11 14 , 12 0 tz Total revenue addllnes 10 2 3 4 5 6c 7 6tl 9c 10c andtl t2 888, 79. 13 Progromservlces(homllne44,column(5)) t3 756,690. n tt Management and general (from line 44, column (C)) t4 5 9 , 2 5 B . 15 Funeraising (from hoe 44, column (D)) 15 6 4 , 5 5 8 . w 15 Payments to amhate5 (attach SCDBtlUl6) 15 17 Tolel e: onset add Ilnas 16 and 44 column A 17 8 80 , 5 0 6 . 16 Excess or (tlehcit) for the year (subtnd Ilne 17 irom Ilne 12) 76 8 , 17 3 . a 19 Net assets or Wntl balances al beginning of year (from line 73, column (A)) 19 S 81 , 5 0 4 . 20 Other changes in net assets or funtl balances (a5ach expbnabon) SEE STATEMENT 3 29 5 , 0 0 0 . 21 Net asssb or funtl balances al end of ar (combine Knes 19,19, and 20 21 89 4 , 7 7 . LHA Far Paperwork Reduction Act Notice, sae pegs 1 of iDe sepsnb IniUUploni Form 990 (1998) easoot t Form 2758 AppllcaUon for Extension of Time To , (Rev June 1996) Certain ExCiss, Income, InfomTetion, and Other Retum9 OM8 No 1545-0148 ~ ~p,w ~ y ? Flle a ssparria sppllpilon for each ntum Name Empb,~ ~pr,eM1yyp, ~~„pr Pleaserypeor HAWAII SPECIAL OLYMPICS 23 7173957 pool Flk the Number, street, and room or suite no (or P 0 box no d mail is not tleMeretl to street atldress) original and one copy by the due date for Hlrnq P.O. BOX 3295 your return Cdy, town, or Dos1 office, state, antl ZIP coda For a foreign address, see mstmcbons HONOLULU, HI 96801 Note Corporate rncome fax roNm filers must use Fdrm 700! to request an extenmon oy hme to fib Partnarshrps, REMICS, sod busts must use Form 8736 to request en extenmon o7 Ume to fib Form 1065, 10(16, or 1047 1 I request an a#enslon of trme unhl NOVEMBER 15 199 9 , to fik (check ony one) Form 706-GS(D) Fonn 990-7 (sec 1(a or 40 la) Imst) Form 1120-NO (sec 4951 Uxes) Q Form 8612 Q Form 706-65(7) Q Form 990-T (trust oNer than above) ~ Form 3520-A 0 Form 8613 ® Form 990 or 990-EZ 0 Fonn 1041 (estate) Q Form 4720 ~ Form 8725 Fortn 990-BL Q Fortn 1041-A Q Fonn 5227 ~ Form 8804 Form 990-0f 0 Form 1042 Q Form 6069 ~ Form 8831 If the organrrabon does not have an office or place of business rn the Undetl States, check this boz ? Q 2a For caNndar year 19 9 8 , or otlrer tax year Degrnnlnq and endrnq b tt this lax year Is for Mss than 12 months, check reason Inltlal roWm Foal return Change m aaountrnq penod 9 W s an a#ension of time to 6k been prowdusy granted tar Nis tax yeah ®Yes ~ No 4 State In depll why you need the a#ension WE DO NOT HAVE ALL THE NECESSARY INFORMATION TO PROPERLY PREPARE THE RETURN. Ba tt Nls form Is for Form 706-GS(Dl, 706-GS(T), 990•BL. 990-PF, 990-T, 1041 (estah),1042,1120~fJD, 4720, . - 8069, 8612, 8613, 8725, 8804, or 8831, enter Ne tentatlve fax, less any nonnNndabke credHs S D tt Nls form Is for Form 990-PF, 990.7,1041 (estata),1042, or 8804, enter arty refundabN credHs and asbmated Gx payments made Include any pdor year overpayment a0ewed as a credH i e Balance doe. SubtnG Ilna SD horn IMe Sa Incude your paymsM wth Nis form, or tleDOSH wHh FTD couponHrequlred S N/A Signature and VeriflcaUon lH#er gnaHks of penury, I declare that I have examinetl this form, IncWdlnp aaompanylnp scheduMS and shtwMnte, and to Ne bast of my knaw4dge and Dedef, H b true, correct, and compNq, and Nat I am mthdrhed to preparo Nla torn ` hKAMINE, OYADOAMRI & KOSAKI, fpA's, IfJC ~ 4 5 nature le ? Oate ? FIIE ORIOI 0 ONE COPY The IRS will char below rhalhw or not your app6eatlen b approved and will return Na copy to Applicant - To Be Completed tar IRS We HAVE approved your aDD6utlon Phase attach Nis form to your roNm We WIVE NOi approved your app6adon Hawaver, wa have prontW a 10-0ay praa period from the later o1 Ne date shown below or tfro due data at your return (mrAudinq any prWr axtenslont) Th@ ggce period k conslderW a valid exfensron of tlme for elections oMerwise required to De matle on a tknay return Plisse attach Nk form to your return 0 We HAVE NOT aDProved your applrcabon After considering your masons stated In Hem 4, we cannot grant your request for t'f an a#ensren at dme to the We are not granting the 104ay grace paricd We cannot cons#er your appl¢atlon because rt was filed after the due tlate at Me return for whKh an a#ension vies requested ~ r- 0 Other ~ ~ `-r ~ ~ ~ ~ sy ~ = Director D~ T) It you want a copy o1 Nra form to De returned to an atltlross other Nan that shown above, please enter the address to which Ne coDY should be sent r + t~~ Name i_ Please AKAMINE, OYADOMARI & KOSARI, CPA'S, INC. ~ TYOe Number, street and room or su8e no (or P 0 box no H mall Is not delivered to street atldress) or 1440 KAPIOLANI BLVD, SUITE 900 Prlyd CRy, town, or Dost o1Hce, state, and ZIP code For a Toreign atldress, see instructions HONOLULU, HI 96814-3612 LFU1 For Paperwork Reduction Act Notice, see separate Inahucllons Form 2788 (Rev 6.98) awl !-re-w Form 2758 Apprrcation for Extension of Time To File (aee,nn.'e9el Certain Excise, Income, Information, and Other Returns OMB NO ls4sot4e baparuaam of ina inuury mama aa..nve svvma ? Fde a se crate a phcahon for each reWrn Name Employer idenlillcalion numaer Please type or HAWAII SPECIAL OLYMPICS pant file the 23 7173957 original and one Number street end roam or suite no for P 0 bos na it mail is not Oelweretl to street address) copy by [he due date for filing C/O 1440 KAPIOLANI BLVD., SUITE 900 your return See mstrucuons on Gty town or post albce, sate, and ZIP code For a loreign address see mslrucuons back HONOLULU, HI 96814 Note. Corporate Income tax return filers must use Farm 7004 to request an extenslon of time to fde Partnerships, REMICs, and trusts must use Form 8736 to request an extensron of trine to 1de form 1065, 1066, or 1041 1 I request an extenslon of time until AUGUST 16 1999 to file (check only one) ? Form 70fi-GS(D) ? Form 990-T (sec 401(a) or 408(a) trust) ? Form 1120-ND (sec 4951 taxes) ? Form 8612 ? Form 106-GS(TJ ? Form 990.7 (trust other than above) ? Form 3520•A ? Form 8613 ® Form 990 or 990-EZ ? Form 1041 (estate) (see instructions) ? Form 4720 ? Form 8725 ? Form 990-BL ? Form 1041-A ? Form 5221 ? Form 8804 ? Form 990•PF ? Form 1042 ? form fi069 ? Form 8831 If the organization does not have an office or place of business In the United States, check this box ? ? 2a For calendar year 1908- , or other tax year beginning and ending b If this tax year is for less than 12 months, check reason ? Initial return ? Final return ? Change In accounting period 3 Has an extenslon of time to hie been revrously granted for this tax ears ? Yes 0 No 4 State in detail why you need the extenslon WE DO NOT HAVE ALL OF THE INFORMATION NECESSARY TO PROPERLY PREPARE THE RETURN. 5a If this form is for Form 706-GS(D), 706-GS(T), 990•BL, 9911-PF, 990-T, 11141 (estate), 1042, 1120-ND, 4720, 6069, 8612, 8613, 8725, 8804, or 8831, enter the tentative taz, less any nonrefundable credits See Instructions S b If this form i9 for Form 990-PF, 990-T. 1041 (estate). 1042, or 8804, enter any refundable credits and estimated tax payments made Include any prior year overpayment allowed as a credit - S c Balance due Subtract line 5b from line Sa Include your payment with this farm, or deposit with fTD coupon If required See Instrucllons s NONE Signature and Verification Under penaaNS of pegury I declare that I have aasminatl lists loan Inclutling eccom panyrng schedules antl sla laments, and to Ne Owl of my xnowladga antl belief, b K mua correct and comp/let~e, and that,I amlauthorised to prepare this form synatun i (.f. ~hsN-T~/ title ? CPA Due ? ,b~t{+Qq FILE ORIGIN LAND ONE COPY. The IRS well show below whether or not your appllcatron is approved and will realm the copy. once to Applicant-To Be Completed by the IRS We NAVE approved your application Please attach this form to your return ? e HAVE NOT approved your appllcatron However, we have granted a 10•day grace pertod from the later of the date shown below or the due date of your return (Including any prior extensions) Thts grace pertod is considered to be a valid extenslon of [tine for elections otherwise required to be made on a timely return Please attach this form to your return ? We HAVE NOT approved your appllcatron Alter considering the reasons stated in item 4, we cannot grant your request for an extensron of time to file We are not granting the 10-day grace pertod ? We cannot consider your application because it was filed after the due date of the return for which an extension was requested ? Other By _ Duector Date II ou want a cop of this loan to be returned to an atldress other than that shown above, lease enter the address to which the cop should be sent Name Please AKAMINE, OYADOMARI b KOSAKI CPA'S, INC. Type Number sweet and room or suite no for P 0 bas no A mall is net delivered to street address) or 1440 KAPIOLANI BLVD., SUITE 900 Pnnt City, town or post ollke, stew and 21P catle For a loreign address, see instructions HONOLULU, HI 96614 For Paperwork Reduction Act Notice, see back of form Cat Na 1 ta7ea Form 2758 (Rev 6 981 cemlesotrwm HAWAII PECIAL OLYMPICS 23-7173957 Paget tatertlent o qii organrLUons must compNte column (AI Columns (B), (C), and (O) an roqulnd or ud10n 601(c)(3) and ® FUnctlonal Ex geg 4 o angatlons and action IB47 a 1 nonexem charlgbM tenets but onal far Mfiers Oo not Include amounts reported on Ilse 6D 8D 9b tOb or l6 of Pan l l~1 To41 (d~Pm (Cin~d non nt (D) Fundroisinq 22 Grants and allontlons (attach schedule) ~ , i t.a~..s T- ern f neneul~ S 22 ,rin?Y'R:~r°~.•'~s . F, .°na ' 23 specdic assistance to individuals (attach schedule) 23 ~ ;F 24 Benefits paid to or for members lattach schedule) 24 ..-w'•`' ~ ~ • , 25 Compensationotothcers,dueclorsetc 23 82,345. 82,345. 0. p, 26 ghersalariesandwages 26 196,929. 140,520. 31,299. 25,110. 27 Pension plan contnbutions 27 ze Otheremployeebenefils 28 13, 400. 8, 412. 1, 482. 3, 506. z9 Payroutaxes 29 25,796. 19,476. 2,866. 3,454. 90 Professional fundraising fees 30 37 Accounting tees 37 92 legal leas 32 39 supplies 39 27,083. 20,906. 578. 5,599. 34 7ebphone 94 14,868. 11,292. 1,182. 2,414. 36 Po:Wpeandsh,ppinq 36 5,667. 4,983. 183. 501. 96 Occupancy 36 37 Equgment rental and maintenance 37 10 , 3 8 5 . 9 , 3 4 5 . 3 41. 6 9 9 . 98 Pnnlrng and puDlrations 3B 9 , 7 6 5 . 9 , 6 35 . 5 . 12 5 . 9g Tnvel 3B 40 Conferences, conventions, and meetings e0 2 , 490. 2 , 041. 169. 2 80 . 4t Interost 11 42 Deprecation, deptetron, etc (attach schedute> 42 6 , 3 5 8 . 5 , 7 91. 5 6 7 . 43 Olher expenses (demize) a 43a D 196 f 43e d 43tl e SEE STATEMENT 4 43e 485,400. 441,944. 20 586. 22 870. 44 Totr Nneeorlr wlpwlr ledd unn as alapn U) ~ ,~,a.,~n°m""""g'tD~°r"°"" 44 880,506. 756,690. 59,258. 64,558. Heponlnp of Joinl Coats • Dx1 you report in column (B) (Program servces) any )Dint costs from a comDrned eduntlonal nmpagn and tundrar:mq solicdahon~ ? Q Yes ®No d Yes' enter (I) the aggregate amount of these toint costs E (il) the amount allocabd to Program services E ru the amount allocated to huna ement and eneral E , and rv the amount albcated to FundroeJn E Statertwnt of Pr ram Service A Ishaaaerats Whal is Me organmtion's pnmary axempl purposes ? SEE STATEMENT 5 Pro<nm SerrlcS NI orpwtlaoone mint Earfi W Nwr e.wnpl purpow wll~evwrlwlb N ~ tlK w1C OdIGW frlerlrler 9teb tlb nWrEw el dlwlY rued, WIMIGwtlerr leeeb, e1C Dbny enea ecl,IrvtnwnY Itltal w rlol olwsunUle rSetlon'Al(exq end aeenrselaro IM ewTtq+) rwwwrpl rllerlbe,e Web tract ENO wlt~ e. erlount of pwlb wIG OreVlltled h 701kJ~ YM dbutloM b o01re 1 blOh', cut tlpeonr axoare ) a ATHLETIC TRAINING AND COMPETITION FOR APPROXIMATELY 1700 CHILDREN AND ADULTS WITH MENTAL RETARDATION Grants and allocations 7 5 6, 6 9 0. b Grants antl allonllons S C Granisand allontlons S d Grants antl allontlons e pher ro nm services attach schedule (Grants and allontlons E f Totel of Program ServlSe Eapenfes (should equal line 44 column (B) Program services) ? 756 , 690 . Form 990(1998) HAWAII PECIAL OLYMPICS 23-7173957 Page3 ® Balance Sheets Note Wnere roquued, attached scnedules and amounts wdhrn the tlescnp6on column should De (A) (B) for entl-af•year amounts Dory 8apinnrng of year End of year 45 Casn-non-interest-oeannq 1,628. 45 600. 46 Sauingsandtemporaryrashinvestments 256,015. 48 384,954. 47 a Accounts recervaDle 47a 4 6 , 613 . b less alldwance for doubUul aceounts 470 6 2 , 7 6 0 . 47a 4 6 , 613 . 48 a Pletlges recervaDle 48a b Less allowance far OouDtlul accounts 48b 48c 49 Grants recervaDle 19 50 RecervaDks from officers, drractors, tmstaes, and key employees (attach scnetlule) 50 • Z 51 a Other notes and IOans reumble 51 a N "d D Less allowance for doubtful accounts 516 51c 52 Inven[ones for sale or use 52 53 Prepaid expenses and deterred cnargas 7 , 2 2 7 . 5g 4 , 4 4 4 . 54 Investments -secuntleslabacn schedule) 54 55 a Investments - Wnd, burklings, and equpment Dasa 55a b Less accumulated deprecpbon (attach schedule) 35b 55c 5B Investments-other SEE STATEMENT 6 585,000. 88 510,795. 57 a Lantl. Dwl0mps, and equipment Dasa 87a 4 7 , 9 0 4 . 6 Less accumuuteddeprecuUon STMT 7 5m 38, 182. 13, 805. file 9.722 58 Other assets(descnbe ? ) 58 59 Totalaecafa atltllrnes45thro n58 musts ualllne74 926 435. SB 957 078. 60 Accounts payable entl accnred expenses 44 , 9 1 . 80 62 , 4 01. 81 Grants payable 81 B2 Dehrretl revenue 8? ~ p Loans from officers, dlnctoa, trustees, and key employees 83 e ~ 6/ a Taxexempt bond fiablll6es Eta D Mortgages and omer notes payable 84b 85 Other IuDilrbes (descnbe ? ) 86 88 TMaIIIabI181n addlmesfiOMm nGS 44,931. t>8 62 401. Orpanlxatlons Inat klloa SFAS 117, cheek here ? and comDNte Imes 67 through fig and lines 73 entl 74 , 67 unrestncted 381,504. 87 389,677. 6 8B iemporany restncted 0 . N 5 , 000 . r$ 89 Permanentyrestnded 500,000. fig 500,000. °c Orpanlzallone Thal do ndf fdllor SFAS 117, check nera ? 0 and complete lines 0 LL 70 through 74 ° 70 CaDltal stock, trust pnncipal, or current Nntls 70 N ~v°, 71 Paid-in or capAal surplus, dr land, Dwklnq, and equipment land 71 72 Retained earnings, entlowment, accumulated income, or other funds 72 ° 73 Total net assets or Nod balancea (add lines 67 through 69 OR Imes 70 through 72, = 881,504. 73 894,677. column (A) must equal tine 19 and column (B) must equal hoe 21) 74 Tdlal Ilabllltles and net aaseta / fund balances (add hoes 66 and 73) 9 2 6 , 4 35 . 71 9 5 7 , 0 7 B . Fonn 990 is available for public inspection and, for some people, serves as the primary or sole source of rnfomuhon about a particular organivhon Haw the pu61a; peruses an organization in such rases may be determined by the Inlormatron presentetl on ds return Therefore, please make sure Ne re[um rs complete and accurate and Nlly descnbes in Part III, the organization's programs entl accomplishments ~orof r Form 9901998 HAWAI PECIAL OLYMPICS 23-7173957 Paoea ReconclllaUon of Revarw~ per Audited RecondUatlon of Expensespe r Audited Financial Statements with Revenue per Financal Statemenb WMfa Eatpenses per Retum Retum 7 Total revenue, gams and other support ~ a Total expenses antl losses per perautlde0 financwl statements ? a 888,679. auddetl financial statements ? a 880,507. b Amounts inclutletl on line a but not on b Amounts included on ane a but not on line t 2 Form 990 Hne 17, Fonn 990 (1) Donatetlservrces (1) Net unrealized gains and use of hpltlres S on investments S (2) Pnor year atllustments (2) Donated services roportetl on Una 20, and use o1 tactldres S ' ; bs° ~ Form 990 S (3) Hecovenes of prior s , „ ~ssp = (8) Losses roportetl on yeargranis S IIna20,FOrm990 S (e) lkher(specdy) (a) Other(specdy) _ ~ ROUNDING t 1. AAtl amounts on Imes (1) through (1) ? b Atld amounts on boas (1) through (1) ? D 1 . e Linea minuslrneb ? e 888,679. c Lineemmushneb ? e 880,506. d Amounts mcludetl on hoe 12, Forrn d Amounts InGutled an bne 17, Form 990 Dut not an Irne a z, t 990 but not on line i (1) Invesimentexpenses ~ ~ , (1) Investment expenses not mcWtletl on not rncWded on ^ i Ilne 6b. Form 990 S line 6b, Form 990 S ' (2) Olher(specdy) ..K,<'s.~a ,::s~y4*~ l2) Olher(specdy) ~ S e S Add amounts on hoes (1) and (2) ? 1 Add amounts on Hoes (t) and (2) ? d e Total revenue per line 12, Form 990 s Total expenses per doe 17, Form 990 (Hose plus line d) ? 888 679. (bnacplus 8ns d) ? 880,506. K List of Officers, Directors, Trustees, and Key Em oyees (List eatlr one awn H not compensated ) Tdb and avenge hours C) Compensation (Lo~~_awae~. ro (E) Expense (A) Name and atltlross per week devoted to 'If not p , ader y.,,"°{~ axounl and osdlon Other allowances SEE STATEMENT 8 59,667. 0. 0. ~ 75 Did any officer, director, trustee, or key employee receive apprepate compensation of moo than 5100,000 ham your o anrratlon antl all rolatetl nmanharlenc of which mere thin Sta (xID wac nrovMed by the relahd omanrxalione? 11 Yaa' aMach aUedule ? ~ Yea ~ Fld Forrn990(f998) HAWAI. PECIAL OLYMPICS 23-7173957 Pagefi Other MformaUon Yes No 70 Dal the orpanhahon engage in any actrvey not proviousty eopored to the INS li Yes; attach a debited descnphon of each actlvey 76 X 77 Were any changes made in the organiang or goveminq documents but not reported to the IRSo 77 X If Yes: attach a confomard copy of the changes 78 a Dltl the organzation have unrolated business gross income of 57,000 or more dunnq the year covered 6y this retum~ 78a . X D It Yes; has a bled a tax return an Form 990.7 for this years N / A Tfih 79 Was then a liquitlation Dissolution termination, or subsUntlal contraction dunnp the year' 79 X If Yes; attach a statement 80 a Is the organization related (other than by association web a statewbe Or nationwitle orpaniration) through common membership, poveminq Dodos, trustees, officers etc to any other exempt or nonexempt organuation~ 80a X b K Yes,' enter the name of the organization ? and check whether d rs exempt Ofl 0 nonexempt 81 a Enter the amount at politrcal expentlituros, direct or indirect, as tlescnhetl in the instmctions for line fit fits 0 • D Did the orpanvatlon fib Form 1120•POL for thrs years 81D X fit a DW the orpanrralian receive donated services or the use of maleru6, equipment, or hcrlRies at no charge or at substanlplly less Nan hir ronhl wlue~ 82a X b I1 Yes; you may iodinate the value of these dams here Do not include this amount as revenue in Part I or as an expense in Part II (See instructions for roportinq in Pan III) fi2h fi3 a Dd ttu organDaban compy web the public inspection roqurremenls for retains and exemption applradonso 83a X D Dal the organuation comDty web the tlisclosure requirements rolaDrp to quid pro quo [ontnDutionso N/A 83D M a Drd the orpanmhon sofa:e any contrreutions or gilts that were not tax tleduclWb'+ 84a X D If Yee,• tlb the organiution include web every soliceation an express statement that such contnDutrons or gibs were not tax OetludiDko N/A 84b 8fi 507(c)(4), (5), or (6) orpanizatwns - a Were substantialty all dues nondeductible by memberso N/A e5a b DIO the orpanlnDOn make Dory m-0ouse IoDDyinp sxpend8uros of 52,000 or less N/A 0.5h If Yas' was answered to edher 85a or 856, do not comObte 85c ttrrouph 85h below unless the organrrahon rocervetl a waiver for proxy tax owed }or ma prar year s Uws, assessments, and similar amounts from members 85e N / A d Section 162(e) krbbyinq and paldical expendeuros ~0 N A e Aggregate nontletluclibM amoum o1 sac8on 6033(e)(1)(A) dues notkes e6s N A f Taxable amount of IoD6yinq and polekal expenditures (8ne 85d ties 85e) fifil N A q Does the orpanmtlon elect to pay the section 6033(e) fax on the amount m fi5fo N A 8fi h 1} section 60.93(e)(1)(A) tlues notka wero sent, tloes the orpanhatlon agroe to add the amount in 85f to ea roasonabk esfnrote of dues allocaDM to nondeductlbN IobDymq and palelcal axpsrMeuras far the topawinp tax year? N / A 8fih 8fi 501(c)(7)organmtlons -Enter ,•,s~ ~ a Inklation fees and cap8al contnbutions Included on 8ne 12 Bea N/A h Gross recerp6, mciutled on Ime 12, for pubhc use of Uub facilMba 8fi0 N A 87 501(c)(12) organvalions -Enter a Gross income ham mamwrs or aharohoWars fi7a N A z b Gross Income from other sources (DO not net amounts tlw or Dale to Dinar sources ~r" ` against amounts due or reurved from them) 87b N/A 80 At any tlme dunnq the year, tlaf the orpanizatlon own a 50% or proater interost in s taxable corporotlon or WAnarship~ If Yes; comDleta Part IX 88 X 89 a 501(c)(3) arganiutions -Enter Amount of tax imposed dunnp the year under section 4911? 0 . , section 4912 ? 0 • , section 4955 ? 0 D SOt(c)(3) and 501(c)(4) organizations -Did the orpanm6on engage in any section 4958 excess Oanefit tnneaCDon dunnq the yearo It Yes; attach a shtemenl explarninq each trensacton 89D X e Enter Amount of fix imposed on the organization managers or tllsqualf8etl persons dunnp Ne year under sections 4912 4955, and 4958 ? 0 d Enter Amount of tax in 89c, above, reimbursed Dy the organiulion ? 0 90 a List the states with which a copy of this retain is filed ? N/A b Number of employees employed in the Day penod that uoludes March 12,1998 90h 14 91 The Dodos are in care of ? NANCY BOTTELO Tebphone no ? (80 8) 5 31-18 8 8 Located at? P.O. BOX 3295, HONOLULU, HI ZIP+4 ?96801 g2 Section 4947(a)(1) nonexempt chanUble trusts filing Form 990 in tau of Form 1041 • Check hen ? Q and eMerthe amount of bxaxempt interest reurvetl or accmetl dunnp the tax year ? ~ 92 ~ N /A easar 5 Fortn99011998) HAWAI_ PECIAL OLYMPICS 23-7173957 Pape6 Anal sis of income-Producin Activftlea Enter rass amounts unless otherwise Unrelated business Income E.~uaa ..Dino s,2, s,a, o.su mdreatee lAl (el (DI Retatetl (o )exempt Business Amount 93 Program service revenue code oaa. Amount fungion Income IU (b) (c) (a) (a) (Q Medicare/heedlraid payments (p) Fees and contracts from powmment agencies 9e Membership dues afid assessments 9tS Interest an savings and temporary cash investments 14 41 , 15 8 . 98 Dividentlsandinterestfromsecunties 97 Net rental Income or (lass) from Hal estate (a) tlebt-financed propeRy (b) not tlebt-finanutl prapeity 9B Net rental Income or (loss) from personal properly 99 Other investment income 100 Gam or (loss) from sales o1 assets other than inventory 101 Nat Income or (loss) from special events O 1 3 2 0 , 7 2 6 . 702 Gross proM or (loss)lrom sales of inwMory 103 Olhar revenue a MISCELLANEOUS 14,120. h tl e 101 Subtotal (atld columns (B), (D), and (E)) 0 . - 361 8 84 . 14 12 0 . 105TOTAL(addlln.tDa.columns(e),(D),and(E)) ? 376,004. NWe (floe 105 plot Itie 1d, Pait I, should e0ual the amount an Ilne 12, Part I ) Relationship of Acthrifies to the Accomplishment of Exempt Purposes Ltle No Explain how wch actlvNy for vMkh Mcome b nporled b column (E) of Part VII contdbuted ImDORaMy to the aaomOksnmeM of tlia orpantrabon's ? exempt purposes (otMr than by Drevtdliip funds for wch purposes) 103 OMINAL ANCILLARY INCOME p tX information Re9ardiny Taxable Subsidiaries (Complete this Part tf Me'Yes' bee on B8 It ehaete0 ) Name, atldress, antl employer idenflficatlan Percenhpe of End-ot-year number of corporabon or parlnershro o+mersMp interest Nature of business activRles Total Income assets N A x x x x UnOr pwrEw of p„ury I tlrLn ert l tin YINn.O ba nlum ,nUUOine wcarWnylrp.onoulw.ne .bbmnb, rW b eM live[ of my trawlwp.n0 btlNl Howe rant[ .no campM Or~rwon of pnprrloerr m.n ofAOp i, os.tl on W mbmreon of rbM OnPNr nw wY tnowlri0p.. Please 91pn Hera I Bignature of officer Date I Typa or pdnt name antl tM1le Preparers Date eck Prwr.I. 99N paid signature Imo- ~ ~ 09/17/99 employetl ? Preparer's firtn'iname{aryours AICAMINE, OYADOMARI 6 KOSAKI, CPA's, IN EIN ? Uae0nty itsed•empleyed) 11440 KAPIOLANI BLVD, SUITE 900 andaddnss HONOLULU, HI ztP.a ? 96814-3612 c SCHEDULE A Orgy .ezation Exempt Under Sectic.., 501(c)(3) °"BN° (Form 990) (Eaeept Prbtlte Fountltl0on?tlntl Setltton 001(e), 601(t), 501(k), S01(n), or Seetbn tlwT(fNt { Norrasmpt CharNable Trna1 1 ~ ~ O o~,,,,,,,,,,,,,,,T,,,,~, Supplementary Information Q ioanr nNw,w swiu ? Must ba completatl 6y the ebore orgenWtlons antl e0aohatl to theU Form 990 or 990EZ Name of the organirahoo Employer Itlerdl9utlon number HAWAII SPECIAL OLYMPICS 23 7173957 1 Compensation of the Ftve Highest Paid Employees Other Than Offrcere, Director, and Trustees (See instructions Ust each one If mere are none, enter'NOne') (a) Name and address of each employee paid Ib) Trtle antl avers a hours °I ro (e) Expense more than S50 000 per wee4 devol°ed to (e) Compensation account and other osdion oonn.rtlon allowances NONE Total number of other employees paW 4:%`•~i~• ° - ; over 50000 ? 0 Compensation of the Flve Hlyhsst Paid Independent Contractors for Profesdonal Servlose See Instructlons List each one (wMtMr Intlrurtluek ar firms 0 men an none, enter None (a) Name antl atldrass of each indepentlent contractor paid more than 150,000 (b{Type of servla (c) Compensation NONE Total number o1 o0rers recemnq over 550,000 for protesslonN semces ? 0 - ' ' LFIA For paperarort Retluctlon Act Notlea, see page 1 of the Imtruetlorre for Form 990 antl Form 990-EI ScMtlula A (Form 990)1998 exaror rxm-ae 7 ScneduleA(Form990)1998 HAWAII PECIAL OLYMPICS 23-7173957 Pape2 ® Statement About Activities Yes No 1 Dunnq the year, has the orgamzatron attamptatl to Influence nahonal stale, or local lepisbhon IncluOlnp any attempt to Influence public oplnlan on a leprslatrve matter or roferendumv ~ If Yes ;enter the total expenses Daltl or Incurred In connection wdh the lobbyrnq actwdes ? s Orpanlzabons that matle an election under section SD1(h) Dy Ming Form 5768 must compbte Part VI-A Other organizations checNing-Yes' must complete Part VI-B AND attach a statement grwnq a detalled descnptlon of the lobbying acbwtles 2 Dunnp the year, nos the oganlzahon, either tllrectly or Indirectly engaged In any of the following acts with any of ds trustees, duectors ot5cers, creators, key employees or members of then tamrNes, or wdh any taxabb orpanrzalron wdh whWh any such person rs afflllatetl as an othcer, drector, trustee, malordy owner, or prlnclpal beneficiary a Sale, exchange, or leasing of property 2a X b Lendlnq of money or other extension of credd~ 2b X e Famishing of goods, services, or facllrtlesv 2c X d Payment al compensation (or payment or reimbursement of expenses II more than 51,000) SEE PART V, FORM 9 9 0 20 X a Transfer of any part of do Income or assets 2a X If the answer to any question Is Yes; attach a detalled statement exDbmmp the transactions 3 goes the orpanlrahon make grants for schobrsfilps, lellowshlps, student Idans, etc 7 9 X a Do you have a section 403(D) annudy Dbn for your emptoyeas~ N X b AttaM a statement td expbin haw Ne organmtion determuws that mdivNualS br orpanraUons recaennq gran6 ar loans Iram d In furtheranu of do chanpbb programs qualRy to recelw payments (See InclmAlons ) p Reason for Non-Private Foundetlon Status {see Instmcllons ) The orpanlraUen Is not a pmale foundation Deause d Is (PbaSe Mach qty ONE appecabb box) 5 0 A church, convention of churches, or assocutlon of churches Sactron 170(DNf)(AI(I) 6 C A school Section 170(b)(1 NA)(II) (ABo compbte PaA V, papa 4 ) 7 0 A hospdal or a cooperative hospdal servltt oryanwbon Section 170(b)(1)(A)(Ih) 8 0 A Federal, state, or local povsmment or govemmenfal and Section f 70(b)(1)(A)(v) 9 ~ A medial research arpanmtron opereletl In conryndlon wdh a hospdal Seplon 170(b)(1)(A)(III) EMar Ma hdipbal'a name, cby, arM paU ? 10 0 An oryanlzahon operated for the benefit of a college or unwersdy owned or operated by a powmmenGl and Saclion 170(b)(1)(A)(IV) (Also compbte Me SuppoA Schedule m PaA N-A ) 11a ® An orpanlntlon that normally receives a substantial part df ds support from a govemmenfel and or from the general publlc Section 170(bN1)(A)(w) (Also complete the SuppoA Setiedals In Part IV-A ) 11b ~ A commundy trust Sectlan 170(b)(1)(A)(vI) (Also compbte the SuppoA Schedule m PaA IV-A ) 12 ~ An oiganrsabon Mat norrtWly receives (1) mdn Than 991/3%of ds supDOA from contrlbutlons, memWrship less, and gross receipts from aclNdies rebtetl ld Rs chardabb, etc , Nnctlons - subycl to cerWn exwpdbns, and (2i nd man then SS 1 /dY. of ds support from gross Investment Income and unrelated Dusrnass taxabb Income (bss sectlon 511 tax) from businesses acgwred by the brgamzaUon atier June 30,1975 See seglon 509(a)(2) (Also complete the SnppsA Sehede4 M PoA IV-A ) 13 ~ An orpanlzatlon that Is not controlled by any dlsquallfietl persons (other than loundahon managers) and Supports organlzatlons described In 111 Imes 5 through t2 above, or (21 sedlon 501(cl(41. (51, or (61. d they meet the test of section 509(a1(21 (See seglon 509(al(311 PrOVItlB the f011~wnhp InfOrmabOh about thB Supported OrpamnallOns (5BB IIIStruC[IOne On papa 4 ) (a) Name(s) of suppoAed organization(s) (b) from abaver to 0 An drganlzation organized and operated to test for publlc safety Section 509(a)(4) (See Instructions on page 4 ) eaarrr u-o~-ne 8 SchatlukA(Fortn 990)1998 HAWAI_ PEC IAL OLYMPICS 23-7173957 Page3 ~ ..p SirPport Schedule (Complete only HYou checked a box an 8ns 10, 11, or 12 above) Uw eaah method of aeeourrOn¢ Note: You me use rM worksheet in tM lnatructrons fd comsrtrn from tM accrual to tM caNr method o! accountln CalendarYaar(orfissalyear b Innln in ? la 1997 (D) 1996 a 1995 (0 1994 e) Total 1S Oib, pnnb .n° raim°uuon. nvrvb „°;=e,"`"°'"""'"M °""°s°' 550,960. 523,582. 638,950. 560,441. 2,273,933. 18 Membersni teas receivetl 17 Grass receipts from admissions, merchandise sold or services perlormed, or to rnishinq Of tacilitiee in any aMrvity that is not a business unreWted to the organiution's chardaDb, etc ,purpose 18 Gross income from interest, drvWentls, amounts received from payments do securities loans (sec- Don 512(x)(5)), rents, royalDes, antl unro4ta0 business taxable income (kss secion 511 taxes) hom businesses acquired by the organwhonatterJune30,1975 43,625. 41,614. 10,636. 6,917. 102,792. tp Net income tram unrelated business actMtias nat+ncluded m Itne 18 2D ru mw,urr ~«wa br m. orprnix.tlan u tlYwat.n° wM P.~o b It a utgn°a° on ib OMN 21 The wlue of services or hcildies lumdhetl to the organization by a governmental unit w8hout charge Do not include the value of services or facrlihes peneralty lurnisned to me publa: without clurpe 22 otn.inotm. wnrr..A~eub do rot EE STA'°E T 9 i~°r°°r"°"l~°""'"°r°"'~ 174,294. 182,296. 171,201. 527,791. 29 Tadlo}linssl5throuph22 768,879. 747,492. 820,787. 567,358. 2,904,516. 24 Line 23mrnuslinel7 768,879. 747,492. 820,787. 5 7,358. 2,904,516. 25 Enterl%ofline23 7,689. 7,475. 8,208. 5,674.': " 28 Organlzatlans OaaerWae In I Ines 10 or 11 a Enter 2X of amount m coWmn (e), line 24 ? 2 5 8 , 0 9 0 . b Attach a list (which is not open (e public lnspegion) shdsnnq me nartN df and amount contdbutetl by each person (other Man a z,' ' povemmenlal and or ublicl su ported or 8nizaDan W114ee total dta for 1994 thrown 1997 exCMdetl fM amount ahown t ""i ~~~9 D Y P 0 ) g 9 ~;°3'sas:xe. W....m n ImB 26a Enter me wm at all these exuss amounts SEE STATEMENT 10 ? 206 10 4 , 8~~2 0 . s Total support for section 509(x)(1) test Enter INe 24, coWmn (e) ? 28s 2 , 90 4 , 516. 0 Add Amounts from coWmn (a) for lines t8 10 2 , 7 9 2 . t9 ;a.,•, ~ - ;•~~,~~,,..F ~ 2z 527, 791. 21h 104, 820. ? 261 735, 403. a PUDIa; support (tine 26c minus line 26d total) ? 28a 2 , 16 9 , 113 . t Public support pereeMapa (IMa 28a (numaralw) OkiNeO M IIM 2rk IOeiwmMator)1 ? 261 7 4.6 0 7 % 27 Organi:atlons deacribed on Ilna 12 a For amounts Included m Ilnas 15, 16, and 17 mat were rocehred hom a'OisquaYhd person; attach a lief to snow the name of, and total amounts received rn each yearfrom, eacn'dkqualr8etl person' Enter the sum o} such amounts far each year N/A (1997) (1996) (1995) (1994) h For any amount included in line 17 mat was received from a nondisqualdied person, attach a 11st to show the name of, and amount received for each year, t"at was more than Ihelargerol (1) the amount on Ilne 25 for the year or 12155,000 (Include in the list oryanizattons dascdbM in lines S Inrouph 11, as well as individuals) Atter computing ine OMerence between the amount received and the Wiger amount decribed in (1) ar entertha sum of these tldhrences (Me excess amounts)for each year N/A (1991) (1996) (1995) (1994) s Atltl Amounts from coWmn (e) tar Imes 15 18 17 28 21 ? 27x N/A o Add Line 27a total and line 27h total ? 27d N A e Public support (line 21c, total minus hne 27d total) ? 27a N A I Total support far section 509(x)(2) test Enter amount on hne 23, column (e) ? 271 N/A q public support pereentegs (line 27a (numerator) divided by lino 27}, (denominator)) ? 27 N/A % h Investment income reenta •hne 18 oolumn a numerato divided line 27T danominato ? 27h N A 28 Unusual Granu• For an arganinbon descnbed m line 10, 11, or 12, that received any unusual grants tlunnp 1994 NrouQh 1997, attach a list (which is not open to public inspection) for each year showing the name of tna contnbutor, the date and amount of the grant, and s Dnef tlescnpbon of the nature of the print Do not include these grants in line 15 (See instructions) NONF eaat2l la-dr Sw 9 ScneduleA(POnn990)t998 HAWAII PECIAL OLYMPICS 23-7173957 Papea Private School pwstionnaire (To be comdeted ONLY by schools that checked the box on 1(ne 6 in PaR M N/A 29 Does the orpamulion have a racully nontlrscnminatory policy toward students by statement in Rs charter, bylaws, other poveminp Y6s NO instrument, or in a resolution of Rs goveminp botly~ pg 30 Ooes the organization include a statement df Rs racially nontliscnminatory gouty toward students m all its brochures, catalogues and other wntten communkahons with the public Oealinp with student atlmnsrons, Dragnms, and scholarshrps~ 30 37 Has the organization publinzed its racially nondiscriminatory Dolicy through newspaper or broadest medu tlunnp the Denod of solicitation for students or During the registration penotl R R has no solicRahon program, in a way that makes the policy known td all parts of the general communRy rt serves 3~ If Yes' please tlescnbe, d Tlo; please explain (If you need more space, attach a separate statement ) 92 Does ma orpan¢ahon maintain the fogowinp a Records rndkaMq Me racial compdsiGOn of the student body, hcuRy, and adminLStntlve shin 32a b Records tlocumenbnp that scholarships antl other hnancnl assrshnce an awareetl on a racialy nonOrscnminatory basrs~ 32b c Copies a1 all catalogues brochures, announcements, and other wrmen communlcatlona to Me publk tlealinp wdh student admissions, Droprams, antl scholarships 92c d Copies of all matenal used by the organzation or on Rs 6ahaR to soaat contnbu0ons~ 32d If you answered'NO'to any of ttie above, please expWm (If you need mon spae, attach a separate shtemant ) ,y, .i ire 93 Does the arpanwtron tlrscnmmale by rote m any way vrRh respect to , a Students' nphts or pmrbpes~ 33a b Admissions pohaes'+ 33h e Employment of faculty or admrmstnbve sfatt~ 39c d SCholarshlps or Other 5nandral a5515hne~ 99d e Educetlon]I policres~ 93e 1 Use of hcilRbs~ 93l q ANIeUC programs 33 h Other exincurncuWr actrvRres~ 33h h you answered Yes'to any of the above, please explam (M you need mon spae, attach a separate statement) 91 a Does the orpanmhon receive any 5nancnl aq or assehne ham a gowmmental agsncy7 34a b Ws the orpan¢ahon's rpht to sacra ab ever been nvaked or suspentled~ 340 I1 you answered Yes'to either 34a orb, please eapgrn using an athchetl satement ` 35 Does Ne organmlton certdy that R has complied wIN toe appgcaOM nqulnmenfs of sactlans 4 01 tllrough 4 OS o1 Rev Prot 75-5(1, 1975-2 C B 587, covenng racwl nontliscnminahon~ N Tla; atach an expgna5on 95 ua~ w 10 ScheeuleA(FOrm990)t998 HAWAI PECIAL OLYMPICS _ 23-7173957 pages "1~A Lobbying Expenditures by dactlng Public Charities (TO be comDMted ONLY by an eIgIDM organlrafion Mat filed Fortn 5768) N / A Check hero ~ a tf Me oganlnfion belongs to an af511eted group Check hero ~ b It au checkM Y' above and 1imAW rrontror ro+nstons a I Limits on Lobbying Expenditures let (b) AMllatetl group totals To De completed for ALL IThe term'expenddures' means amounts Daid or Incurrotl) ekcttnp orpantzattons N A 36 Total lobbylnp expenditures to Influence public opinion (prassrocts lobbylnp( 96 37 Total lobbylnp expentldures to Influence a bplslatrve hotly (direct IobDyinq) 97 38 Total lobbylnp expentldures (atld Imes 36 and 37) ~ 39 Other ezempt purpose expenddures 99 10 Total ezempt purpose expentldures (adtl knef 38 and 39) 10 11 lobbylnp nontaxable amount Enter Me amount from the following table - " II the amourd do line 40 K - TM bhbylnp naMacabb amourd Is - ' »~~m~.: Not ovw feoo 000 ao%o11M tnwnt m i1M b ~.ff . ~ P ~,~i%`.~C. ' t• , 8» , Ovw fe00000 Whet ovw f1,000 c00 f100,000 p1u 17%ollM rot wwf700000 ~ " `O?;.~• ~ + prf1000,000 eut rotawrft,700,000 fIl7 W0 pvf 10%oltlw uew~wwf1,000000 11 l)vw it f00000OVt nor avwfl),000,000 f73f,000 PIU~3%o1rM ~aCM1l~ovw f1 S00000 `O ` Ovwf11000000 ft 000000 42 Grassroots nontaxable amount (enter 25% of line 41) 42 19 Subtract Ilne 42 from Ilne 36 Enter- d Ilne 42 is more loan Ilne 36 19 4/ Subtract line 41 from Ilne 38 Enter-0-dune 41 a mare than Ilne 38 II Caution I/ there rs an amount on either hoe 43 or One 04, you must hb Form 4720 x., r ~ ' 1-Year Areraglnq Perloe Under Ssetlon 501(h) (Some orpanlrations Mat made a section 501(h) election Oo not have to compNte as of Ole five columns bebw See the mstntchonc for Dnes 45 through 50 ) lobbylnp Expend9ures DurDq 1-YearArsnplnp PerloO N/A calendaryaar(or lal (bl let U) (el Ibeal year Ds,Innlnp In) ? 1998 1997 1996 1995 Total IS Lobbyutp nonaxable amount 0 . 15 LoDbylnp ulhng amount „ , ' ~ + " - ~ ' 3 • • .A'` ' 150% of M1ne 45 e 17 Totallobbyinp e ndAuns 0. 46 Grauroots nontaxabh amount 0 49 Gnssroots allrnq amount ~ ' ' " u • ~,"r;;• ~ , ~ m.. " " , . ' , ii,.. 150% of Ilna 48 a r„r , • s•~•~ a 0 • 50 Gnssroots lobbylnp e ndttures 0. P if1-B Lobbying Activity by Nonelecting Public Charities (For reporting Doty by arpanmtions Mat did not complete Part VI-A) N/A Ourinq the year, tlid the arganlzalidn attempt to mfiuence national, state or local IegisUtion, Including any a0empl to Tea No Amaunl In0uence public opinion on a legislative matter or referendum, Mrouph the use of a Volunteers 0 Par0 stall or management (Include compansatton to expanses reported on ones c through h) , c Metlia atlvertisements d Hollings to members, IapisWtors, orthe public e Publx:ations or published or broadcast statements f Grans to outer organixatians for lobbylnp purposes q Olrect contact witn legislators, tneir stalls, government ofliculs, or a legislative body h Rallies, damonstrallons, seminars, conventions, speeches, lectures, or any other means I Tdtal lobbying expenditures (atltl Imes c through h) 0 If Yes'to any of the above, also attach a statement giving a detailed descnption of the lobbylnp actWdles °z3, o-;e 11 ScnedukA(Form990)1998 HAWAI_ PECIAL OLYMPICS 23-7173957 Page6 '1!'11 Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Orpanlzatlons S7 Drd the reporting organization dreary or indvecty engage rn any of the follovnng wdh any other organizabon descnbed m secbon 507(c) of the Code (other than section 501(c)(3) organizations) or er section 527, relabnq to poMlral orpamutrons'+ a Transfers from the reporting organization to a nonchantabk exempt organization of Vas No (1) Cash 51a(1) X (II) Other assets a(II) X b Othertransachons (I) Sales o1 assets to a nonchantable exempt organization b(I) X (II) Purchases of assets from a nonchardabb exempt orpaniration b(II) X (III) Rental of facilities or egwpment 6(111) X (Ir) Reimbursement arrangements b(N) X (r) Loans or loan guarantees b(r) X (rl) performance of services or membersnrp or lundraisinq solrcdations b(vQ X c Snannq of tanldies, epwpment, mailing Ilsts, otherassets, or paid employees c X d If the answer to any o1 the above is Yes; compote Ins IolbwMq scneduki Column (b) shouts always xrdrnate the hu market wlue of the goods, other assets, or services given by me reporting organlratlon If Ne organrzabon recervea kns Than hu nwrket value rn any transaction or sharing arrangement show in column d) the value of tnB goods, oMer assets, or SBrvCes reCervetl N /A la) Ibl IN (d) lJne no Amount involved Name of nonchariGbki exempt organization Description of transfers, trensacbons, and shannp arrangements S2 a Is the orpanlution duectly or induectty affllgted wM, or related to, one or more taxbxempt organmhans descntled in section 501(c) of the Code Comer than section 501(c)(3)) or rn sectlon 5277 / ~ Yss ®No b II Yes; campkle the following schedule N/A (al Ibl lei Name of organintron Type of organwtlon Descrpxlon of relatlonsnlp uoi ue 12 Depreciation and Amortization Dead FORM 990 PAGE 2 990 Descnptian of property Asset Number Date Method/ Lde Lrne Cost or Bans Accumulated placed IpC sec or rate No other basis reducbon de reciahon/amorbntron Current year in rvicb P deduction URNITURE 6 FIXTURES 40 ICROWAVE OVEN 87 L .00 19 600. 600. 0, 41 ILE CABINETS 8 DRAWERS 87 L .00 19 500. 500. p, 42 OWLING RAMPS 9 L .00 19 1,701. 1,701. 0. 990 PAGE 2 TOTAL FURNITURE & FIXTURES 2,801. 2,801. 0. CHINERY b EQUIPMENT 11 OKE EQUIPMENT 84 L .00 19 309. 309. 0. 19 VERHEAD PROJECTOR 90 L .00 19 606. 606. 0. 20IBM LASER PRINTER 90 L 5.00 19 1 793. 1 793. 0. 22 YPEWRITER 91 L .00 19 200. 200. 0. 24 2 TOSHIBA T2200 COMPUTERS 630 2 L .00 19 5,194. 5,194. 0. 28 P DESKJET 121091 L 5.00 19 426. 426. 0. 31 TARTING GUN & CLOCK 41592 L 5.00 19 447. 447. 0. 36 AX MACHINE 73193 L .00 19 1 187. 1,048. 139. 38 OPIER 7 794 L .00 19 13 000. 10, 84. 2 600. 39 OMPUTER ?1231 4 L .00 19 1,972. 1,183. 3 4. 51 P LASER JET PRINTER 21696 L 5.00 19 1,015. 381. 203. 52 OMPUTER 12 796 L .00 19 1,145. 229. 229. 53 OMPUTER • 3 397 L .00 19 2,707. 451. 541. 54 INDING MACHINE 8 897 L .00 19 335. 22. 67. 55 S 90 SOFTWARE 113097 L .00 19 2,213. 37. 443. 990 PAGE 2 TOTAL MACHINERY & EQUIPMENT 32,549. 23,010. 4,616. THER 48 2 DELL DIMENSION 575 XPS 5 995 L 5.00 19 4,114. 2,126. 823. 602 COMPAQ COMPUTERS 3 498 L .00 19 1,375. 229. 990 PAGE 2 TOTAL OTHER 5,489. 2,126. 1,052. CHINERY & EQUIPMENT eieaer A - Current year ssetbn 1293 (D) Asset disposed i ~ os•w 1 Depreciation and Amortization De~ati FORM 990 PAGE 2 990 DescriDbon of property Asset Number p actetl Methotl/ Lrfe Line Cost or ~ Basis Accumulatetl Current year in serve tRC sec or me No I other basis retlucbon depreaabon/amorhnhon tletludion 44 PSON LQ570 PRINTER EAST HAWAII 0312,92 L .00 19 3,046. 3,046. p, 45 V WITH VCR MAUI 12,1593 L 5.00 19 319. 258. 61. 49 AX MACHINE EAST HAWAII 102695 L .00 19 624. 271. 125. 50 AX MACHINE CENTRAL 121895 L 5.00 19 685. 274. 137. 56 AX MACHINE MAUI • 93097 L 5.00 19 346. 17. 69. 57 INDOWS 97 CENTRAL +113097 L .00 19 231. 4. 46. 58 AX MACHINE MOLOKAI 93097 L .00 19 208. 10. 42. 59 RINTER KAUAI • 13097 L .00 19 430. 7. 86. 61 S WORD SOFTWARE MAUI 0331 8 L 5.00 19 212. 32. 62 RINTER HONOLULU - 7 298 L 5.00 19 365. 30. 63 AMERA KAUAI 33198 L .00 19 321. 48. 64 HOTO PRINTER KAUAI 93098 L 5.00 19 278. 14. 990 PAGE TOTAL MACHINERY & EQUIPMENT 7,065. 3 887. 690. 990 PAGE TOTAL - 47,904. 31,824. 6,358. GRAND TOTAL 990 PAGE 2 DEPRECIATION 47 904. 31 824. 6 358. eiexer N • Current year section 1 Z94 (D) • /USet diepoesd ri-osea 1 HAWAII SPECIAL OLYMPIC; 23-7173957 ?ORM 990 CASH CONTRIBUTIONS OF $5000 OR MORE STATEMENT 1 INCLUDED ON PART I, LINE 1D NOT OPEN TO PUBLIC INSPECTION :ONTRIBUTOR'S NAME CONTRIBUTOR'S ADDRESS AMOUNT 3ANK OF HAWAII P.O. BOX 2900, HONOLULU, HI 96846 5,000. iHP FOUNDATIONS 733 BISHOP ST, HONOLULU, HI 96813 5,000. :ASTLE ~ COOKE HOMES P.O. BOX 2780, HONOLULU, HI 96803 5,000. >R. b MRS. LEONARD SIEBERT P.O. BOX 5147, CAREFREE, AZ 85377 5,000. 'IRST HAWAIIAN BANK P.O. BOX 3200, HONOLULU, HI 96847 12,500. [AWAIIAN ELECTRIC INDUSTRIES 900 RICHARDS ST, HONOLULU, HI 96813 5,000. IEINBURG FOUNDATION 3660 WAIALAE AV. SUITE 400 HONOLULU, HAWAII 96816 17,500. ESSIE ANN CHALMERS CHARITABLE P.O. BOX 3170 HONOLULU, HI 96802-3170 5,000. iCINERNY FOUNDATION P.O. BOX 3170 HONOLULU, HI 96802-3170 5,000. CEANIC CABLE 200 AKAMAINUI ST. MILILANI, HAWAII 96789 5,000. ORDSTROM P.O BOX 970 SEATTLE, WA 98111-0870 5,000. AWAII HOTEL INDUSTRIES 2250 KALAKAUA AV. SUITE 404-4 OUNDATION HONOLULU, HAWAII 96815 5,000. OTEL SALES MARKETING 552 N. NIMITZ HWY. HONOLULU, HI SSOCIATION 96817 12,000. AWAII HOTEL ASSOCIATION 2250 KALAKAUA AV. SUITE 404-4 HONOLULU, HAWAII 96615 7,500. ICKS FISHMARKET 2070 KALAKAUA AV. HONOLULU, HAWAII 96815 5,500. 15 STATEMENT(S) 1 HAWAII SPECIAL OLYMPIC 23-7173957 CORM 990 SPECIAL EVENTS AND ACTIVITIES STATEMENT 2 GROSS CONTRIBUT. GROSS DIRECT NET )ESCRIPTION OF EVENT RECEIPTS INCLUDED REVENUE EXPENSES INCOME /ARIOUS SPECIAL 'UNDRAISING EVENTS 320,726. 320,726. 320,726. CO FM 990, PART I, LN 9 320,726. 320,726. 320,726. 'ORM 990 OTHER CHANGES IN NET ASSETS OR FUND BALANCES STATEMENT 3 )ESCRIPTION AMOUNT -NCREASE IN TEMPORARILY RESTRICTED NET ASSETS 5,000. 'OTAL TO FORM 990, PART I, LINE 20 5,000. 'ORM 990 OTHER EXPENSES STATEMENT 4 (A) (B) (C) (D) PROGRAM MANAGEMENT DESCRIPTION TOTAL SERVICES AND GENERAL FUNDRAISING ,IR TRAVEL AND 'RANSPORTATION 139,053. 131,634. 7,419. BODGING AND MEALS 106,578. 105,239. 121. 1,218. ENT 33,263. 24,931. 2,730. 5,602. 'ROFESSIONAL FEES ND CONTRACT ERVICES 21,001. 2,030. 16,771. 2,200. ,WARDS AND GRANTS 9,764. 9,382. 382. PECIAL OLYMPICS NTERNATIONAL, INC. SSESSMENT 10,935. 10,096. 839. NSURANCE 7,315. 7,315. UES AND UBSCRIPTIONS 1,015. 820. 195. ISCELLANEOUS 1,364. 1,239. 125. ACILITIES RENTAL 31,706. 31,233. 473. NIFORMS-ATHLETES 77,509. 77,509. NIFORMS-VOLUNTEERS 40,516. 40,516. OST OF MERCHANDISE OLD 5,381. 5,381. OTAL TO FM 990, LN 43 485,400. 441,944. 20,586. 22,870. 16 STATEMENTIS) 2. 3, 4 HAWAII SPECIAL OLYMPIC:. 23-7173957 'nRM 990 STATEMENT OF ORGANIZATION'S PRIMARY EXEMPT PURPOSE STATEMENT 5 PART III EXPLANATION "O PROVIDE OPPORTUNITIES FOR PHYSICAL ACTIVITIES, SPORTS TRAINING 6 1THLETIC COMPETITIVE PROGRAMS FOR CHILDREN & ADULTS WITH MENTAL RETARDATION. 'ORM 990 OTHER INVESTMENTS STATEMENT 6 VPI,UATION )ESCRIPTION METHOD AMOUNT :NVESTMENTS COST 10,745. >HORT-TERM CASH INVESTMENT, RESTRICTED COST 500,000. 'OTAL TO FORM 990, PART IV, LINE 56, COLUMN B 510,745. 'ORM 990 DEPRECIATION OF ASSETS NOT HELD FOR INVESTMENT STATEMENT 7 COST OR ACCUMULATED DESCRIPTION OTHER BASIS DEPRECIATION BOOK VALUE :ARAOKE EQUIPMENT 309. 309. 0. iVERHEAD 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. 'P DESKJET 426. 426. 0. TARTING GUN & CLOCK 447. 447. 0. 'AX MACHINE 1,187. 1,187. 0. 'OPIER 13,000. 13,284. <284.> 'OMPUTER 1,972. 1,577. 395. iICROWAVE OVEN 600. 600. 0. 'ILE CABINETS & DRAWERS 500. 500. 0. •OWLING RAMPS 1,701. 1,701. 0. PSON LQ570 PRINTER (EAST AWAII) 3,046. 3,046. 0. 'V WITH VCR (MAUI) 319. 319. 0. 2) DELL DIMENSION 575/XPS 4,114. 2,949. 1,165. AX MACHINE (EAST HAWAII) 624. 396. 228. AX MACHINE (CENTRAL) 685. 411. 274. P LASER JET PRINTER 1,015. 584. 431. OMPUTER 1,145. 458. 687. OMPUTER 2,707. 992. 1,715. INDING MACHINE 335. 89. 246. 17 STATEMENT(S) 5, 6, 7 HAWAII SPECIAL OLYMPICS 23-7173957 MAS 90 SOFTWARE 2,213. 480. 1,733. FAX MACHINE (MAUI) 346. 86. 260. WINDOWS 97 (CENTRAL) 231. 50. 181. FAX MACHINE (MOLOKAI) 208. 52. 156. PRINTER (KAUAI) 430. 93. 337. 2 COMPAQ COMPUTERS 1,375. 229. 1,146. 'CIS WORD SOFTWARE (MAUI) 212. 32. 1g0, 2RINTER (HONOLULU) 365. 30. 335. ~AMERA (KAUAI) 321. 48. 273, PHOTO PRINTER (KAUAI) 278. 14. 264. DOTAL TO FORM 990, PART IV, LN 57 47,904. 38,182. 9,722. ~ORM 990 PART V - LIST OF OFFICERS, DIRECTORS, STATEMENT 8 TRUSTEES AND KEY EMPLOYEES EMPLOYEE TITLE AND COMPEN- BEN PLAN EXPENSE TAME AND ADDRESS AVRG HRS/WK SATION CONTRIB ACCOUNT 2ODNEY SHINKAWA CHAIRMAN 1140 MAPAPUA PL. PART TIME 0. 0. 0. HONOLULU, HI 96816 TOWARD KARR 1ST VICE CHAIRMAN 4252 KAIMANAHILA ST. PART TIME 0. 0. 0. IONOLULU, HI 96816 STEPHEN STREET 2ND VICE CHAIRMAN 34 MAONO PL. PART TIME 0. 0. 0. fONOLULU, HI 96821 'LETCHER HOWE SR. TREASURER 4-111 KAHINANI WAY PART TIME 0. 0. 0. .ANEOHE, HI 96744 iILLIE TALLET SECRETARY 7-696 HUI ALALA ST. PART TIME 0. 0. 0. ANEOHE, HI 96744 ~OIS HUNTER DIRECTOR 132 BISHOP ST., #1409 PART TIME 0. 0. 0. ONOLULU, HI 96813 WIGHT KEALOHA DIRECTOR O1 6TH ST. PART TIME 0. 0. 0. ICKAM AFB, HI 96818 18 STATEMENT(S) 7, 8 HAWAII SPECIAL OLYMPIC: 23-7173957 PETER LUKE DIRECTOR 223 POIPU DR. PART TIME 0. 0. 0. HONOLULU, HI 96825 JOHN ROBINETTE DIRECTOR 94-282 KOKOIKZ PL. PART TIME 0. 0. p, NILILANI, HI 96789 JAMES SCHULER DIRECTOR 3249 DIAMOND HEAD RD. PART TIME 0. 0. 0. iONOLULU, HI 96815 SUSAN STEWARD DIRECTOR 119E IAO VALLEY RD. PART TIME 0. 0. 0. PAILUKI, HI 96796 :RUCK WALL DIRECTOR i50 N. KAINALU DR. PART TIME 0. 0. 0. :AILUA, HZ 96734 3ARRY WHITFIELD DIRECTOR '801 COCONUT AVE., #7E PART TIME 0. 0. 0. tONOLULU, HI 96815 ALLAN YASUE DIRECTOR '461 MAKAA ST. PART TIME 0. 0. 0. fONOLULU, HI 96825 .LANE YOKOTA DIRECTOR 5-1013 KAHANUI ST. PART TIME 0. 0. 0. iILILANI, HI 96789 UGH XOSHIDA DIRECTOR 337 LOWER CAMPUS RD. PART TIME 0. 0. 0. ONOLULU, HI 96822 ANCY BOTTELO DIRECTOR 7-185 RENO PL. 40 HRS/WEEK 59,667. 0. 0. ANEOHE, HI 96744 OTALS INCLUDED ON FORM 990, PART V 59,667. 0. 0. 19 STATEMENT(S) 8 HAWAII SPECIAL OLYMPIC 23-7173957 SCHEDULE A OTHER INCOME STATEMENT 9 1997 1996 1995 1994 DESCRIPTION AMOUNT AMOUNT AMOUNT AMOUNT MISCELLANEOUS 17,841. 18,650. FUNDRAISING 156,453. 163,646. 171,201. TOTAL TO SCHEDULE A, LINE 22 174,294. 182,296. 171,201. 20 STATEMENT(S) 9 HAWAII SPECIAL OLYMPIC. 23-7173957 SCHEDULE A IDENTIFICATION OF EXCESS CONTRIBUTIONS STATEMENT 10 INCLUDED ON PART IV, LINE 26B NOT OPEN TO PUBLIC INSPECTION TOTAL EXCESS CONTRIBUTOR'S NAME CONTRIBUTION CONTRIBUTION BANK OF HAWAII 125,000. 66,910. FIRST HAWAIIAN BANK 96,000. 37,910. TOTAL EXCESS CONTRIBUTIONS TO SCHEDULE A, LINE 26B 104,820. 21 STATEMENT(S) 10 SPECIAL OLYMPICS HAWAII, INC BY-LAW S 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 m these by-laws known as Speaal Olympics Hawau, Inc IHISOI, is to provide physical fitness sports trammg and athletic competition for individuals with mental retardation. It seeks to accomplish its mission by providing a year-round opportunities for physical fitness, sports framing, and athletic competition and recreation through local, area, state, regional and international programs, b. materials, information and technical assistance to organizations and individuals interested m establishing similar programs for persons with mental retardation, c trammg programs for lay and professional persons interested m 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 agenaes and qualified persons who are dedicated to the service of persons with mental retardation and then families Section 2 The pnnapal office of this Corporation shall be on the island of Oahu The Corporation may establish offices at such other places within the State of Hawau 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 Hawau 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 polices of Special Olympics International The Board shall be entrusted with the responsibility to determine all of the pollees deemed to be necessary for the proper administration and development of Speaal Olympics Hawau, Inc In accordance with its stated mission and purposes and consistent with the polices of Speaal Olympics International, hereafter referred to as Speaal Olympics, Int ,its parent organization m Washington, D C ,the Board shall, but without limitation 1 Appoint the President and Chief Executive Officer of Speaal Olympics Hawau Inc ,who shall serve as the Executive Director and chief staff officer of the Board of Directors 2 Determine, review and assess the mission, purposes, programs and activities of SOHI, Inc consistent with the polices, spirit and intent of Speaal Olympics, Int of Washington, D C 1 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 pol~c~es and procedures in managing all business affairs, including the approval of an annual budget. 5 Authorize the acgwsition, management and disposition of all property and physical facilities 6 Approve and receive gifts or requests of land, budding, bonds, stocks, monies, annuities, and other devices as SOHI, Inc polices 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 regwre an independent yearly audit of finanaal 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 partiapate in SOHI, Inc 's fund raising programs 10 Ensure that SOHI, Inc maintains a sound planning process which enables goals and oblecnves to be reviewed annually ARTICLE 111 MEMBERSHIP OF THE BOARD OF DIRECTORS Section 1 The Board of Directors shall consist of not less than fifteen (151, and not more than thrcty 1301 persons. Section 2 New members of the Board of Directors shall be elected by a malonty 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 terml, 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 Dvectors may be removed from office, for cause, at any meeting of the Board by affumatwe vote of two-thirds of the Directors then in office Section 5 Any vacancy in the Board may be filled by the remaining Directors by election at any regular meeting of the Board 2 ARTICLE IV OFFICERS ec on 1 The officers of SOHI, Inc shall be the Chair, Vice Chau, Secretary Treasurer and Past Chau 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 ane-year terms Section 2 The Chair, Vice Chau, Secretary, Treasurer and Past Chair shall be members of the Board of Directors The Executive Director shall be an ex offico 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 officals 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 malonty of the entire membership of the Board of Directors, without prejudice to any contract tights such officer may have with SOHI, Inc Section 5 In the event of a vacancy m the office of the Executive Director, the Board shall appoint a specal 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 tight 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 prescnbe including that of serving as offical spokesperson on behalf of the Board unless specfically delegated by the Board to another officer of the Board In the absence of the Chair, the Vice Chau shall person the duties of the office of the Chau and have such other powers and duties as the Board may from time to time prescnbe 3 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 VIII 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 m 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 a full and detailed financal 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 desir~nated by the Executive Committee The annual meeting of the Board shall be held within one month of the fiscal year end 4 Section 2 Speaal meetings may be held at the call of the Chair, the Executive Director and the Secretary, or at the request of five !51 Directors, with each setting forth the objectivelsl 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 speaal meetings, the nonce 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 wntmg 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 majonty of the Directors shall be necessary and sufficient to constitute a quorum for the transaction of business, and the act of a majonty of the Directors present and voting at a duly called meeting of the Board or any committee shall 6e the act of the Board of Directors or that comm~ttae, 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 speaal 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 speafic responsibilities and a deadline for completion of their assigned duties Section 2 There shall be the standing committee speafied m 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 Executwe Director of SOHI, Inc shall be ex off~ao 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 majonty 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 dunng such discontinuance by the Executive Committee 5 Section 4 The Chair of any committee, wrth 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-offiao 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 speaficaliy empowered by the Board of Directors to do so, it may not take any action inconsistent with a pnor act of the Board of Directors, amend by-laws, encumber the organization through bank loans or other means, remove or appoint the Executive Dvector, 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 SDHI, Inc including polices affecting progress on annual program goals and objectives, annual games, personnel salary and fnnge 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 wntten request of the Chair or at least three 131 of the members e A majonty of the members of the Executive Committee shall constitute a quorum for the transaction of business Section 7 Nominatina 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 6 for Directors to be elected by the Board, and for Chair, Vice Chau, 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 Sec ion Finance Committee The Committee shall also regularly appraise the fmanaal control and accounting systems of SOHI, Inc and recommend any changes ~t deems appropriate It shall recommend the designation of an independent auditor each year and cause to be prepared and submitted to the Board of Dveetors at least once a year an audited statement of the fmanaal 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 fmanaal condition of SOHI, Inc and to answer any questions the Committee might have lion Fundraisina 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 Comm~ttae 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 an its actrvit~es 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 ansing 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 andlor judgement incurred or sustained by such Director or Officer in connection with any action, swt 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 la) such Director has existing or potential fmanc~al 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 SOHI, Inc , or Ib) 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 m which such Director for member of his or her family) ~s an officer, director, employee, member, partner trustee, or contrtoling 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, m 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 majonty vote ARTICLE XIII DISCRIMINATION PROHIBITED In administering its affairs, SOHI, Inc shall not discnminate against any person on the basis of race, creed, color, national or ethnic ongm, sex, age or physical disability ARTICLE XIV REVIEW AND AMENDMENT OF BY-LAWS SacUOn 1 These by-laws may be changed or amended at any meeting of the Board of Directors by a two-thuds 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 Secgon 2 Pnor to each annual meeting of the Board of Directors, the Executive Committee shall review these by-laws and recommend any necessary changes thereto 8 ARTICLE XV DISSOLUTION In the event Hawau 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 Bled with the Department of Commerce and Consumer Affairs of the State of Hawau m accordance with the statutes of the State of Hawau pertaining to the dissolution of anon-profit corporation Upon dissolution, any and all assets of SOHI, Inc shall be held by Speaal Olympics International m Washington, D. C m escrow until such time as a new organization is formed Adopted on Date Speaal Oly cs Hawau Chair I ial OI ics Hawau Secretary 9 - •^thi U". 1!-U+ !~lCGJIe' iJkJ ~ J-'i-YJ ~ {,'6Fq ~ JUJb JN 1'iJJ~ oJb S1U UJL'~/ L ' axa'r~ os ~.~c7ASI JE k'A3TMSiI': OF ACGI:LATU7Y ACE'..l'IE6 In the :flatter o! the Inaeroaration ) of ~ riA1~AI2 SPL'CIAL OLYmPIC9 ) L11 pFg v 1912 ) r 4~,~ ~F :sGL1~1(14 ytFC Oi Itl~tlW dL': I'i lU.~ FV~t C:In:<TSII OF I::COJI.^~1RAT~ON 1 ,r' V. T:1U.~y16 RICE 73S 3yr::~p 8tra~t, 3ui to 41C tionolulur rt:prnii 9fiB13 9IC:: r b ti0:7G of ~ouneel Attern4Yy for Inenrpnratorc. R19 1 7 7 reY Z 7t 1 D,~Q- ~tP:~ U'~Nlrox !•l:0~:lr 'i :'LJ ~ 7-'2-Y,i ~ l~'SFN ~ JU;IlJtl LS d~+ L"U ?:U UJG'~a d ~a `JTAiE OF tAIiAII DEPAAT:rC.NT 0? aLCUZ,A^OAY 3,ENCI~S fn the n~ntter of the 'ncorporetioa ) /O ~ ) ..sw r; amef ~~1 oP ) - ra...`~ IL`dilll SPECIIL OLY.IPIC6 " - ) _.,r 1 ) DDIA7MYN1 :1r ~ . AOlPK'11 ~rert x nAw~:i OIII~Nt Owta'!'d i PP,':I^:20.\ FOR CdARTER OF ZtlCORPffRATIOY .9 / ~ the undareignsflr a majority of when (all) ofd raa>.dants v! tna• ~tata of :iawrtiir herehy patitionr under the provisials of Section 416-Z0, Hswaii Revised 3tstutss, sn amsadod, !ar a charter o! invornoration :or themselves end their Mencietesr a nnn-pmfit oorporntion under the , name of 3{A 7A:Z 9P£CIAL OLYttPIC3, and in connection heYwwl th do heruy incorporate herein by relerencs therate the eeern+- Parying ornpn~ad ~hartor a! invorparetlan, w)larsi:l are set Perth various r:eteera r~rli~lr~r1 unr]rr ~~rtinn 416-20 alarnsaid. :A'fSDr holiolulur .tawaiir ~ 3 , 1~7; , j /~GZa~c.G/ r.T/L44LG• i~~ fL )'3L.~/~~~' . - I z~~ 7•.Y~ ~"'XG~O. 'i ';i: B-li-iS ~ 1'1:aY :;95:BiT,S- cC: Si:::E1'i 4 STAi- ~iF 'IA47AII l 1 ss, CIY't F8D COi,'.7T'L OF +1UA'ULULU I p3TnTrr~ r_ carifT AT.HF.gT d. 4:~'act.^(;. Ii~,NIJ.tiT, T71Vti1;9. 3.ikLDO:, H07J9. V. T,HO:~A9 atcx~. K C.L~fAtL'~I:.li '~\V1 ~5. ~ P14UL DL~~A:I I:e~n7 fl ree Anly evnrn~ en oath depose end aaye T7Tat the} are Gha petiticrera anrn~e namedf that ehey hove read tho loregoinq petatavn and attacl~el yropose~i cturter of inrorperetion and kno.r tho centants the:eoti and t:iat the mateers and ataGmene¦ toe re Ln yet lorth are trtte ro the heat o! their kna+ledye aria u~llef. . ~ A ~C ~uuocriyed and ewcr.~ ~c+ :.elora Rf thin ~c'nv ofG~ 1977. _ l ~'-[i l 7E~ ~:rrar~ mac, ?int u Tci~ aretLe~ Grate n• dmaaii ~ .'y coim:iasaon exnirw_7~ / ~•c . ~tNl UY:)tlr01 lieC0~ler 'l u'lU ~ J-"1-YJ ~ tlrN ~ UU J9Jtl1'i Jew UUU hcL uJ~ .0 ~ .y s'~AT>< o>r uniA.I ~FPa\~rrnca;'r ue iu.eur~A•PCJnv A63'.IICIF,F. In t.,¦ Matter a! the InoaxPoration of ilA'~IALI 9PFCIAL r1T,'r •IPICS C1lAH'PbH OF IdCUNPONA'CI:7;: 'PO AJw '.J ~lr1UM ':'J41sS1: a'lik.S1.1''1'S SdALL CUMk;I I, tl,r undrrrignrJ Dirrctor o: nrqulatory Ayr„cir¦ of u>,e eeeeA of iav,aii, sand t:rn~ting, i ii' 1i:Ai, F'A'.''tI,'Tn F, `,A. n7, A~~~11;7: I{~ NICASTTn, .-v..:JwL +AVA54:S, 3.:'=:,0th: 0. RJ3 lS, V. i IQ']~3 RI C.J, l'.IAaii`IAI_{~ s. '.'t.VAliYS, end P1UL UUA17t:l, a majority u: wLu.u err crrldrut~ o! ti,c steer of ,{auaii, I,avc lilnd v,it~, the nireater o! .ir;uletory Aganctas a vrrifirci prtitien to rtzan! eo the* anJ Clrir asaoclalus a c.iartex of incor2oration as a non- pro:it corporaeion, in eocordeace ~+ith tllr vruvirlane Section X14-tU, ;teweii 'teviead :itdtutee, ae emended; ilhr', 'fHi'fi~~nRR, ::!(1T YI:, '::,at I, the seln ~ireetor, in the axareise and wxocution of rvery IMIWy( An.3 su_hnricy S:i anywise rna5linq mo in this bahalt, do nazybz ccn¦titute tnc eaiC petitloncre and tnair w aooiatoo a corporation undo: the leas of thr Uteta of ,fawaii :ar til0 purDOaa and in the farm 5ereinefter set lorta. 9E4- 9"'XO~:x 'o a::::o~ ]:i: E-1i-i3 ~ 4'18?N E:E:E9i~ii- 6'E EiE :E61~o ~C I. '.he nano n! the cnrpn railer. eh all he: ~1 n~,,~iI 9pECIAL OLYt4PIC9. Zi. Thy Snrseinn n• tha pri~cinnt office et the enrpnr- anon shall ue in ~icnolulu, Ctty and County of donolulu, state u: :[arau, and the rpwtau aldterr of itr inltlal office shall bs 6uits a10, 735 9ishnp Strcot, Honolulu, 1ta:rall 96817. iii, :ha wrgoass of G'tia eorpotatton arer (1) To footer end oreetc opportunltte¦ for physical ectivisiYa, avorta train !ng and ath la trc campctitien for montally retarded dril drsnr Tu orovtea motivation :or the in itiatiort Of phya ieal education, it:IlYtiC and uw+~rtitlvw ¦pc rta procrars ~y Sts memo era and otnerc where nano o.rist, and to provide ycidanca any matetwL en nor: rvi7[int] nrogransr To prrvirlr ongnrtunitics !or the :.,enlally rs Lardaci child to nnrt_eipat• to et'+tnrtr c':moe tition t:~tuuq.: t)ie un~a::l3nLion o: local co ~ntv am state ""n~r•inl ~~lyr+~i re" nn.. r'~~ cnnnrratinn •ri th other "Srecaal O1V 'pie' organirattona it rar•ye~nl ~nri 1nt.r~nr1nn11 "6pecial Uly:tnic.^."! :u aid, uy all lw'rful aAana, In ~la:~Sn~ rrntnlly tr *.arrf •r^. child- rrn a 4cclinp of uelonginq L•y pcuv111ng aac]i such child an xl+ortnnity tnr *'srt~ernhl~ in en athletic S,rrn?ram to emparatior will: utl:Yr "S,,,acial Olyr.clc" crTanisattona sod ~ "~anaa o! pride" in caayetitien with E:ir ot• hYr pears for awards, ra ronnitior nn~ success] (2) Tn raiaa, rc cc iva and maiataln a fund or lands of tool or ^eraanel ],roparty or both and eu6ject to tl:u raatrir ttGar and ltmttsttone of law and harcin, to use and ayply the w1,ulY ut any part thereof axclusiwly !nr the bansfit of yrograur !er meneslly retarded children and their education anA de~elnn- -y_ 3EW- K~•:, ~:.:.a- t;i: E-ri-ii 4 " ia4 E:EEEBi7Si~ E:E :iE :E:t ~ Want throe^n prertrarra and ectivitie• as he:eyn cescri~ed and otl~exw:aa, including th• da_°: aping o: t.+a costs and •xpsnsss o= tranacortat:on of u.ah ul::ldren and thoas serving their to the sites of "ivaeiel Oly~pies" local, eount•!, eeete, legiene 1, na:acnal and international, the dafray:ny of the coats and expenses of pranotinq ozyanixing and aarr!rvinq out "Speo:al Olynpica" rooter cvont9 an3 prngrans, and ztio defraying of the eoeee end exxnses of reieln~ funAa !or Witch nrrpna~s and a.L.tlnlsrrrlny rut.:+ i.utla att~ .'',e yzoyrame and aetivitlae of t`+c ~:orporatien, .V. 1'he durnctai of tr! roYrnratinn aha11 bo perpetual. ^.nc oflioers r:+all cons.rt of r V. `~I+l f.11. R'_i r, .^hllrman '1wRVIli w. Dw::L',X ^.rretnry d~.7~I3:+f, Tr1YA&:S ^.zsut.rer :•Ai fiYC:Ya F, 51IYI ^,tatr ~SZV Ctoz ''I . :Tura s.t~ll Lr a .:;ard o: 'irseters eeneietinq nT not inns than tcrcc rerLers ~':iult alull include such o~reanr if ahy, sa snail ~e Aeei,r.eteA -n Larva ehcrcan by t:ta Suyvx- i.t tanc!ant o! i:Gucation, osyart~ent e~ rdueatinn, 6tate of .iawaii anu st.d: prrrun, if any, as shall bs desinnated by L+Ir .~iroetor, ,ererrr,rnt of .arks and ;lscrratiun, Clay and Count" of .+onolai•,:, i'hs following pnraon3 shall be tha init.al ufflcrzr any ~iractors en.1 shall ~ol++ office for or until tysiz euacassor¦ are duly elreLad pursuant to tha Jy-Lows of eha nar- porarionr -3- 7eV- 5" %~~:x y;:p;p ~;i: E-1i-ii / 1E=N E:EE:EiibS- E:E EiE :EEf'r E fl Office Held ilarty Ctiai rnan and +l. TIlO+IAE RI 2E77 Aalakaua Avenue ~ireetor 'tnnelulu, Hnwaii 96A17 S•eretary and .tA?v I': ~•,V+.RL':lx IS-030 H ~telnlan! ;ireet Clrector IXaaeohe, Ilayaii 9E70S lresaurer and :1.4:CYIDAL TAVARES 1603 Y.analul Street Dirattor !lonolulu, 1!awaii 96816 5LAle niractor NAT~II:'?A F, f,AIK[ 7P? Elepaie 6traat end Director ;fonolulu, Hawaii 96 ESE Dlisctor ArlEST fi. •tIYAS ATO 2y7 Puiva Hoed :lanolulu, Hawaii 9EB17 Ulroctor PAUi ti. UUAi1A:1 1761 Ranunu 8lrest Honolulu, Hawaia 96115 Director ~::~LUUy 1inlf:~5 739 Xapuloea Loop done lulu, Hawaii 96825 ?irc seer L[y+tARD HASEGANA 350 :forth Judd Street [Ivnolulu, ilawaai 96817 ::yreetor C <AVi; "1:I:,T SAGE hnalii Street Henoiulu~ Hawa?i 9i 831 uiroctor C1L:IilUlillc TAV;.9£9 1GU3 ,<enel~ai SGtila! tonolulu, 1tu~a11 9601E VI=. ',ns rorl,~rstion shall }:ave all :hs Fowars previels? ~y lax. VIII. The corporation Sa not organised for pre}!et !e wi11 not issue My ¦tnofet it shall nut Conduct swr carry on eny aeti~aty consisting of carrying on Vro?oganda, or othsrvise - 4~ ieY" 5"'1(or:+i 'o c.::.~• 7:iJ ~ :-ti-iS /'18~N ' B:SSuB2~S's- SC: :i6 5:1•n "r atterptinn to inllucnm legielatlon~ nr o! partivipatin~ Sn or isterverarq 1r. any ~o liticel camneinn on belie if of any canAidate fos :uLlio offiaai ~+J nv part of its assets, anco~a or earniny¦ shall be diatrioutad to at¦ ~vnd+ers, diroctorr, oY vffic~rr, excnnt *or 9~rvi~ea actually rnnd~r~d en the corpora ion. Upan ligvidat:on of eta prooazty In Casa of Corporate dies olution+ after pay in; oz .:akaay prvvlalun for pq+.wnt Of lta lies ilitsea, all o! its assets shall bn dlatributed to some other Corporation organizrA ourauant to section 916-cd alorenontioned exen~t from 1~'eeerai income taz under the provisions o! the Internal ttevenua Coda Srvtav+~ SC1Ic1131 as St now exSs to or as it maV be herea lter asicrdcJ. IN ltITiCSS ~IllL=A1;U1'+ 2 have hereon rn sat vy hand and anal cf the UCpactnent of Regulatory :.Reneiea+ ae xonolulu+ tiawaii+ thic~_~/Jay of ,`'I_ 'A~•.,I~ 1972. Ira • O ~ a'7 J ~ • ~7 or en an .e . x a~I n / Ad+9aniatratar 1 ' -S- 9 . Fnnn 990 Returr, ,Organization Exempt From ..dt~'dr~f~'f'a~C 1999 Unde wotlon e01(s) of the Internal Fleeenue Oode (except Ueok loop benefit tract or oo.m,.nd ar Yniwny pdvsb kendetlsn)ar eeetlsn lYQ(e)(1)nMexeepl oYeHLYle tract Thu Farm la Open Mr„r n.r.nve s..K. Note The orgemrebon Hey IIeYY b r/ae a copy of HNS lafun [o Ybdy sbrh rarporhng naqueemenfs to Publle Inepeetl an A Fer qe 1000 oelender year, OH fu year penod beginning and andlnq B Cnidi x pea.e C Name of organwbon D Employer rdenbfieeben number Owl „e. ins SPECIAL OLYMPICS HAWAII eee.sa ren.~ a poor tr FORMERLY HAWAII SPECIAL OLYMPICS 23-7173957 Q~e°,'i„ n'P` Number and street (er P 0 box if mall is not delivered to cheat address) Room/suds E Telephone number Final 5e Onxxn ~«^~~P.O. BOX 3295 608 531-1888 ~en,,~, City or town, sure or country, and ZIP•4 F Check ? d exempnon application is entlin «pn1i ONOL U HI 6801 p q crease 0 Type of organiabon ? Exempt under 501(e) (3 (Insert number) OR ? section 4947(a)(1) nonexempt charitable Host Nob: Sectwn 507 c 3 ex t a enlaatiom erd 4W7 a 1 nonsxsm t cherrtsble trusts MUST atteeh ¦ corn Nted 3ehedule q Form 990 N(e) Is Nis a group return flied for athllates~ 0 Yes ®No I If eitlier box In R is checked Yes; enter four-digit group (b) II'Yas; enter the number of aHillates for which mis exempbon number (GEN) ? _ _ _r~_ _ _ _ _ _ reNrn is hletl ? J Accounhnq metliod Q Cash l a r Accrual e laVw• .w reNnlilWe ana damn mverea . Atli i Y95 No Other a ear K Check here ? O d the organization's gross recepit are normaly not more than 525,000 The organuabon need not file a return axih the IRS, but d d recerwd a f orm fi90 PackaOe m the mad n should file a nWm wMout hnancul data Some eWn reeane a eompleU return Note Fomr g17(YEZ to used eratebona weHr races b Hass Hen 100000 end mtd eursen; kss Oren $250 000 ar end of ear Part 1 Revenue uses, and Chan In Net Assets or Fund Balances 1 Cenheutiens, gNlt, gtanR, and cimi4r amounts received e Direct pubNc support fe 496 970. b Indirect public support 16 e Governmenicontrihuhons(grants) ie 164 083. d Tatel (add lines 1a tlirough 1c) (attach cchedUN of eanVlbutors) STMT 1 (cash5 661,053. nencuhi ) 1e 661 053. 2 Program service revenue includmq government Ms antl contrac6 (horn Part VII, Ime 93) 2 e Msm6ership dues and uaassmenh 3 / InUrest an sawngs and Umporary cash Nwstrnsnls 1 4 0 3 0 6 . S Dividends and inbrant horn securities e e e Gross rents Oa 1 Less rental expenses 0Y a a Nel rental income or (loan) (subtract line 86 horn Yoe ea) ee e 7 Other lnveciment Income (deurbe ~ 7 i e e e Gross amount horn saM of accts ogler A SacurNes B Otlier than inventory ea 200. b Less cost or other burs and sales expenses ei 217 . e Gatn or (loss) (amok acheduM) ee <17 . d Nat qam or (loss) (combine hoe Bc, columns (A) and (B)) 2 ed <17 . > p Special events and acWlWC(amch scheWM) e Gross rwenue (not including 5 0 . of conVibubonc reported on line ta) Ye 309 350. b Less direct expenses other than lundraalnq expenses 9b e Net income or (loss) horn specul evmh (subtrut hoe 90 horn Ilne 9a) S~~ S'A'A'~'R148DJ~' 3 ee 3 0 9 3 50 . 10 ¦ Gross sales of inventory, Nss reNrns and allowances 10e b Less cost of goods sold 101 e Gross prolit or (lass) from sales of inventory (amch schedule) (subtract line 10b horn line 10a) fOc 11 Other revenue (from Part VII, line 103) 11 2 4 81 . 12 Tetal revenue add knes 1d 2 3 4 5 6c 7 8d 9e tlk and It 12 1 013 17 3 . 13 Program services (Irom line 44, column (B)) 13 7 5 0 211 11 Management and general (Irom line 44, column (C)) f1 61 2 01 . c n IS Fundrarsmg (from line 44, column (D)) 15 1 t'~ 10 Paymenu to atliliates (amch schedule) 10 11 Talel ex eneee add lines 18 and 44 column A 11 9 27 019 . 10 Excess or (tleflcit) for the year (subtract line 17 horn line 12) to 8 6 1 4 . Y a ~ 10 Net assets or fund balances at beginning of year (from line 73, column (A)) to 8 9 4 6 7 6 . 20 ONer changes in net assets or fund balances (amch explanetron) 20 0 . 21 Net assets of luntl balances at entl of ear combine lines 18, 1g, and 20 21 9 8 0 8 0 . LHA For Paperwork Reduehsn Act Nohee, pegs 1 of the epoch IneVuetlpne Farm 0g0 (1999) exaooi 1 ,x ra-as Form 27~ Application for Extension of Time To Fie (Rev June 1998) Certain Fxdse, Income, Inforrnatlon, and Other Returns Drnfi No 1545-0148 oaonennra ma rnnury ~ Fda a upmb appbcabon for ueh return InnnY Revenw Semca Ndme E~loyer ~UenEl~gean nunar Pbasa type or HAWAII SPECIAL OLYMPICS 23 7173957 pnnL FIN the Number, street, and room or suite no (dr P 0 boa na R mad is not delivered to street address) angmd and ens copy by the due date for filing P.O. BOX 3295 your return Ciry, town, or post office, state, and ZIP code For a foreign address, see instrucuans HONOLULU HI 96801 NeG Corporefe Income fax return 61ers must use Form 700! to naquesf an extension o/ nmo fo ble Penrrershrps, REMICS erd Wsfs must use Form 8738 fo request en extansgn of nme fo ~k Farm 1065, 1066, or 10x7 t I re0uest an exbnsion of time until AUGUST 15 2 0 0 0 , ta'ile (check Dory doe) _ 0 Farm 706-GS(D) ~ Form 990-T (sec 401(x) or 408(x) bust) ~ Form 1120 ND (sec 49511axesi _ Fcrm 6612 Form 706-GS(T) Q Form 990-T (trust other Than above) (_J Farm 3520 A U Folm 06 :3 ®Form 990 dr 990-EZ ~ Farm 1041 (esbte) ~ Form 4720 ~ Form 8725 Q Form 990-BL Q Form 1041-A Q Farm 5227 ~ Farm 8804 Q Farm 990-PF Q Form 1042 ~ Form 6069 ~ Farm 8831 If OIa drganlraOOn odes not have an ofllce or place of business In Ole Unded States, chock Ihls boa ~ 2e For calendar year 19 9 9 , dr other tax year beginning antl ending 6 N Olls tax year Is tar less Olan 12 months, cheek reason InRlal return Q Final return Change in accounting period 3 Has an exbnsian dl lime td file bean previously granted for this fax yearT Q Yes ®No ! Sbb In detail why you need the extension WE DO NOT HAVE ALL OF THE INFORMATION NECESSARY TO PROPERLY COMPLETE THS RETURN Sa If this loan is for Farm 706-GS(D), 706-GS(T), 990-BL, 990-PF, 990.7, 1041 (eabb), 1042, 1120-ND, 4720, 6069, 8612, 8613, 8725, 8604, or 8831, enbr the bnbtlW nz, bss any nonrefundable cretlRS $ b M the loan a for Form 990-PF, 990-T, 1041 (esbU), 1042, a 8804, enbr any refundable credits and estimated tax payments made Include any poor year overpayment a9ex~d as a eredrt E e Balance duo Subtract line Sb from Ilne Sa. Include your payment with the form, or deposR wM FTD coupon II required , , E N/A Signature and Verlfieatlon Under penaNes of perWry, I declare that I Nava axamtnad Ihb form, rteWding awompanying sehedubs and sbbmenb, antl to the bast of my knowbdge and balls/, tl b true, comet; and complete, and that t am autllorlnd to pnpue Oils form //JJ SlgnaWn J?-~~ ` TPoa? C.~~LT~ Data l?S ap F0.E ORNIINAL AND ONE COW The IRS WII chew helotr whetlter er net year applieatlan la approved and volt realm Me copy Notice o Applicant - To Be Compl4ateld by IRS e NAVE approved your applieatldn Pbaae atbeh Ihb term b your reNm _V We HAVE NOT approved your applkatlon However, rw have granbd a 10-day grata penod Irom the later of tits dale shown below or the due date o1 your return (IneWdlnq arty prbr elrbnelans) Thb grace period h eonsldered a valid exbnsidn of time for ebctisns otherwise required to be made on a tlmey return PNase aHaeh this form to your return ~ ' ~ i ~~Ji)() Q Wa HAVE NOT approved your appllcabon AMr eonsldering your reasons stabd In Item 4, we cannot grant your request Lor- an extension of bme to file We are not granting Ote 10-day grace period ~ ~ Q We cannot consider your applx:abon because R was filed after the duo date sl the return for which an extension was requested Q Other EXTENSION APPR(Z/1=n Director Oate II you want a copy of this form to be returned td an address other than that shown above, please enbr the address td e s qAe sent Name Pleaie ARAMINE OYADOMARI & ROSARI CPA'S INC. Typo Number, street antl room or sulfa no (or P 0 box no d mad Is not delivered to street address) _ ~ ~ i 'F ~ ~ ~~C i or 1440 RAPIOLANI BLVD SUITE 900 •~=MSJe;4SSIOkP;tCOESSdr;C~;l~~q Prrnt City, town, or post office, state, and ZIP code For a foreign address, see instructions HONOLULU HI 96814-3612 LHA Far Paperwork Reduction Ast Nobea, see separate Inetruetlona Form 2758 (Rev 6 98) tarot t ao-se PECIF OLYMPICS HAWAII r-.mrseol+ew) y unTOnTT cPF.(`7~T. OL.YMDTr+e 23-71_7957 Papal amen O All organrzauons must complete column (A) Columns (B), (C), antl (D) era repufretl for seeuon 501(c)(3) and II Functional EX eases 4) ar niuuens anJ seeuon 4941 a 1 nonexempteharfdbM truck but o onal for tlthers Qo nol include emounrs repornad on Ime (B) Program (C) Management 66, 8b, 86, lob, or 76 of Peru (A) Totsl aBNIGe and neral 10) Funtlraising 22 Granb antl allocatlons (affich schetlule) ran s noncan s 22 ~ 28 Specific assistance to individuals (attach schetlule) ' 23 2/ Bsnefik partl to or for members (attach schetlule) 2/ ~ 25 Compensauon of sinters, duectors, etc 25 6 2 7 5 0. 2 5 10 0. 12 5 5 0. 2 5 10 0. ze Other salaries andwages 2e 237 586. 198 770. 21 522. 17 294. 27 Pension plan conVibuuons 27 20 Other employeebenehk '2e~ 17 811.' 13 465. 1 772. 2 574. zo Payrclltaxes 2Yi 28 461.1 19 954. 4 231.1 4 276. 30 Prolessional lundraismq lees 130 I 31 Acccunung lees 31 I 32 Legal fees 32 3a supplies 33 68 541. 49 508. 667. 18 366. 3/ T.lephone 3/ 12 357. 9 014. 1 097. 2 246. 35 Postageandshippinq 35 7 737. 6 325. 452. 960. 3e occupancy 3e' 32 617. 24 223. 2 805.' 5 589. 37 EGurpment renbl and malnbnance 37 7 5 4 3. 5 9 5 5. 7 7 3. 815 . 3e Pnntrngantlpubbeahons 3e 15 029. 11 543. 384. 3 102. 3g Trawl 3p 140 578. 136 629. 3 949. s0 Gnlerences, canwntlens, and mssungs 10 3 5 5 3. 2 9 5 3. 6 0 0. N Interest /1 /2 Depreerauon,tlepleuon,ek (atlachsehedule) /2 6 106. 5 587. 519. N Otlru sxpmses (ttemlzs) a /aa b /ab 0 13e d 43d . SSE STATEMENT 4 /a. 286 3 0. 241 185. 14 429. 30 736. reYlmmrwtuv....pm b..xx e.eWr a) b°..°'~•~,~`""°°°"°'"~fD"'""~"~ a 927 019. 750 211. 61 201. 115 607. Repartln~ el hint Gab • Dld you report to column (B) (Program services) any )Dint cosh hom a combinetl edueatronal eampalgn antl Nndraklnp solleilatlon9 ? Q Vss ®No H Yes; enbr (r) ihs aggregab amount of these pmt costs $ , (u) Ne amount alaGbd to Program serve:ss $ , rII fhe amount aeowbd to Mans rmnt and neral $ antl Iv tlrs amount allocabtl to Fundraisin Part III Statement of Program Service Accomplishments What k the orpanvatlon's primary exempt purpou7 ? SEE STATEMENT 5 Praprsm 6.mea N wee.m••u.,aa..mwm.r....orcwor.rn+w.r.s~•cr.r..e oowr.wo.r sdu o..~c.da.,a..r»e wa•iu~e,.•,..we .e o,..ua. Expanses .ra....manb ar...orm.~..eMC+«+mso,klPlwHla•v~+~wrw.wrtgn)~wu...vr ennror ti,o,,.rr.ro..r n..~w.rasmd.re In~au..a car w+knplw NI erya ..a.w7pyy,l wosem m osw• 1 •u•a bur aprww br eM•n a ATHLETIC TRAINING AND COMPETITION FOR APPROXIMATELY 1700 CHILDREN AND ADULTS WITH MENTAL RETARDATION Grank antl allocations 7 5 0 211 . b Grank and alloabans _ C Grank and allocations d IGrank and alloca0ons $ ) • Otlfer program serv¢as (attach schedule) (crank and allacatrons $ ) t Tobl of Preprsm Bsrvlss Expsnsee (should equal line 44, column (B), Program services) „ ? 7 5 0 , 211 . 9aa01t +z-,.-se 2 Form gg0 (19991 gPECIP OLYMPICS HAWAII Form 99o (1999) (FORMS >t HpaWAII SPSCIAL OLYMPICSr 23-7173957 Pagea Palm N Balance Sheets Neta Where requued, etteched sclxadules and amounts wrthm tla desenp0on column (A) (B) should be for end-ol-year erraunts only I Beglnnin9 of Year End of year I ~ ' IS Cash non interest-bearing 600. 45 600 . 4e Sawngsantllemporarycashlnvesimenis 384 954. 4e 381 145. 47e Accountsrecervahle a7¦ 44 502. b Less allowance fordoubdulaccounts alb I 46 613. 47e 44 502. Ie a Pletlges receivable Ie• b Less allowance for doubtful accounts 4eb 4ec Ig Grants receivable ~ 49 50 Receivables from adlcers, dlrectars, trustees, antl key employees 50 r e 51 a Other notes antl loans receivable 51¦ Y b Less allowance for Oeuhdul accounts 61b 51e a e2 Inventories for sale or use 52 53 Prepaid expenses and deterred charges 4 44 4 . e8 7 7 8 5 . SI Invesunents - setuntles SI SS a Investments - land, bulldtngs, and equipment bads 55a b Less accumulated depracuuon 656 SSe 5e mvesimanis-other SSS S'~ATS~Et~I'A' 6 510 745. 6e 588 000. 57¦ LanQhulldings,andaqurpmsntbets 67a 59 094. b Less accumulated depracuuon STMT 7 57b 44 231. 9 721. 57e 14 863. Se Othsr assets (tlescriba ? ) 66 6p Total eeaah add Imes 45 throw h 58 must a ual line 74 9 5 7 7 7 . s6 1 0 3 5 . 00 Accauntspayableantlaccruadeapensec 62 4 1. 06 56 0 5. e+ Granh payable e1 e2 D•Nrrad revenue OZ ~ G Loans ham offwm, drreeiors, tructaea, and ky employee 6f 64 ¦ Tuexempt bond llahlllhes e4a J b Mortgages antl other notes payabN o16 e5 Oelsr IlablllWS (describe ? ) OS ee r•tanLbildiu addlmes60throu hss 62 401. ee 56 65. Organi2euon• that feflew SFAS 117, eh•ek here ? antl complete Imes 61 through 69 antl lines 73 and 74 e7 Unrestricted 389 676. e7 480 830. 4 ee Temporarilyresux:ted 5 000. e0 0. ~ 09 Permanentlyrastrlctetl 500 000. 60 500 000. Orpani2auone that do net follow SFAS 117, cheek h•r• ? 0 and complete lines 70 Nrough 74 ~ 70 Capdal stock, trust pnncipal, ar current luntls 70 71 Paid-in or capital surplus, or land, builOing, and equipment fund 71 72 Retained earnings, endowment, accumulated Income, or other Iunds 72 • 7a Total net a•s•b or fund balances (add Imes 671hraugh 69 OR Ilnas 70 through 72, 2 column(A)must equal line l9 and bolumn (B)must equal line 2l) 894 676. 7a 980 830. 71 Tohl lubihhas ¦nd nM ueah / land bd•nce (add hoes 66 and 73) 9 57 077. r4 1 3 6 89 Form 990 rs available tar public Inspection and, for some people, serves as the primary ar sole scarce of Informauon about a Darticular organization How the public perceives an organization in such cases may he determined by iha Informauon presented on Its return Tharetore, please make sure the reurn is complete and accurate and tuly describes, in Pan III, the organization's programs and accomplishments 920021 z-,. 9e 3 Farm 9g0199a PPSCIA )LYMPICS HAWAII l W P 2 -7 7 7 pa ~ pe fy.A Reeoncllietion of Revenwper Autiked f art fif•8 Reoondiltaflon of Ezpsnaus per Audited Flnandel Statements with Rwenw per Flnandal Statements Wlth zE psnsas per Return Return e Tohl revenue, gams, and other support a Tohl expenNa and IOtcet per per audded financial shhments ? a 1 013 17 3 . audited financgl thumenb ? e 9 27 019 . b Amounh included an Ime ¦ but not on b Amounh ncludetl on line a but not on line 12, Form 990 line 17, Form 990 (1) Donaud services (1) Net unrealiietl gains and use of hcilltles = on investments S (2) Prior year adrystmenh i (2) Donatetl services reporud on line 20, and use of tacilihes = I Form 990 f (3) Recovenes of poor j (3) Lassos repaned on ~ year graph s line 20, Form 990 I i (I) Other (speciry) (1) Other (speciry) S S Add amounts on lines (1) through ? b Add amounts on boas (1) through (1) ? b s Line a minus line b c 1 013 17 3 . c Line a minus line b ? s 927 019 . d Amounh included an line 12, Form d Amounts included an line 17, Form 990 but not on line a 990 but not an hne e (1) Investment expenses (1) Inwsimenl expenses not included on oat includetl on hne 6h, Form 990 = Ime Bb, Form 990 = (2} outer (sPeuNl 121 ONet (sPecMS S S Add Amounh on hoes (1) and(2) ? d Add Amounh on hoes (1) and(2) ? d e Toht revenue per Ina 12, Form B90 a Tohl expenteS per Ime 17, Farm 990 (11ne a Dtus Yne d) e 1 013 17 (Yoe s plus Ina d) e 2 7 019 . party l.tst of Officers, Directors, Trustees, end Key Employees (Litt each one awn it not campertsaud ) (B) TiOe and atnrage hours (C) Compansa0an (D~d?~!!e~ear w (E) Expense (A) Name and address per weeY devoud to ill net paid, coot riw a°~~.ad account and osi0on -0- other allowances S TATSMSNT 8 62 75 0. ---------------------------------I , 75 Did any otficer, director, Wsue, or key employee receive aggreqau compenwfion of more Nan 5100,000 from your or niradon and aN relaud orbanirations al which more Nan 510 000 was provided by Me related organiiatlons7 If Yes; athch eshedule ? ~ Yee ®No Farm q90 (19991 Form 000 (1909) FERME- fLf AWACI SPSAIAL YMP C 23-7173957 Pages PartVl Other Infortnatlon Yes No 70 Did the organuauon engage in any aclrvdy not previousty reported to the IR57 I1 Yes; affich a detailed tlescrip0dn df each actrviN 76 77 Ware any changes made in Ne organizing or governing documents but not reported to Ma IRSV 77 i I X If Yes,' attach a conformed copy of the changes j ~ 70 a Ditl Ne drganizaton have unrelaletl husiness grass Income of $1,000 or more during Ne year covered by this reNrn~ 76e i ~ X b If Yes; has It filetl a tax return on Form 000.7 for NIS yearv N/ A 766 I 70 Was mere a liquidation, tlissolulion, termination, or substantial cantracbon during the yeah 7p I It Y9e; atach a Statement, I d0 a Is the organization related (otner than by assocwtion wim a statewide or nalionwitle organization) Through common memhership, ~ governing holies, trustees, officers, eu: , to any omar exempt or nonexempt arganizahgn7 ~i 60¦ X b II Yes; enter the name of the organizauon ? and check Whether it i5 ~ exempt OR ~l nonexempL 01 a Enter the amount of political expendiNres, director indirect, as described in the instructions for line 81 ' 61a i 0 .i ! . b Oil me organization tits Farm 1120-POL for this year? 616 X 62 a Did me organization receive donated services or Ne use o1 materials, equipment, or tacihties al no charge or at subslanllally less than lair rental value? 62e I X b II Yes; you may intlicate the value of those items here Do not include Nis amount as revenue in Part I or as an expense in Part II (Sea insuucuons for reporOnq in Part III) 162b j ea . Did the organizauon compy wiN Ne public inspechgn requirements for reWrns and exemption applications? ~ 63e X b Did the organizaugn compy wiN Ne disclosure requirements relaunq to quid pro quo cgnirihubons7 N/A ~ 636 ba ¦ Did the organizauon sg6cit any coniri6uuons or grtts that was not tax MducUhk? 64a X b II Yes; tlid Ne organizatan include wM awry sabcdation an express statement that such conhibulians or gifts Were not tax deductible? N/A 04b 0S 501(c)(4) (5), or (6) orgerxzafions ¦ Ware su6sUnnalty all dues nondeducU6le by memhers7 N/A e5s b Did Ne organizauon make only m4iouss lobbying expenddurea of $2,000 ar less? r1/A 05b II Yei was answered to either BSa or 856, do not eompNle 85c Nrough 85h below unless the organization received a waiver for proxy lax owed for the prior year s Dues, assessments, and similar amounts hom members 0Se N A d Secuon 162(e)lo6hyinq and pokUCalexpendiuires OSd N A e Aggregate ngndeductibM amount of ucuan 0033(e)(1)(A) dues notices 05e N A 1 Taxable amount of lob6yinq and polNcal expenddurn (line 05d less 85e) 051 N A Y Does Ne arganiaUOn eNCt to pay the aeetion 8033(e) to on Ne amount in OSf7 t1 / pa d5 b II see0on fi033(e)(1)(A) dues no6u were sent, duet the a0udra0dn agrw to adtl Ne amount m 051 tq Its nuonabM eatunate of dues s0oeable to nondeducObM lobbymq and po00cal expendiWra for Ne Io0owmp tax year? j~/ A, 05h 00 501(c)(~ orgenrzetans En4r a InNa6on Ms and uplhl conhibutlons inclutled on line 12 OOe N A b Grass receipts, inclutled on line 12, for public use of cNh facihWS 006 N A 07 507(c)(12) organaetans Enbr e Grose income hom members or shuehglMrs Ole N A b Gross income Irom omar sources (Do not net amounts due ar paitl to other sources against amounts due or receved from Nem) O1b N A 00 At any Irma during Ne year, did the orpan¢atian own a 50X or greater interest in a taxable corporation or parNerchip, or an enuty disregarded as separate hom Ne organizauon under RequWUOns sections 301 7701-2 and 3011701 37 II Yes; complete Part I% ee X 00 a 50f(c)(3) orgeruzehons Enter Amount of hx imposed on the organizauon during Die ywr under Secuon 4911? 0 . ,Secuon 4912 ? 0 . , section 4955 ? 0 . 6 501(c)13) end 501(c)(4) orgenizeuons Did iM agen¢auon engage m any Secuon 4958 excess hanafd transaction during Ne year) II Yes; attach a statement explaining each hansachan 006 X e Enter Amount of tax impgsed on Ne organiation managers or disqualified persons tluring Ne year untler sections 4912, 4955, and 4958 ? 0 d Enter Amount of tax in 69c, above, reimbursed by Ne organizauon ? 0 00 a List the states wiN which a copy at Nis return is filed ? N A b Number of employees employed in Ne pay period Nat includes March 12, 1999 00h 14 01 The books are In care of ? NANCY BOTTELO Telephone nq ? (8 0 8) 5 31-18 8 8 locatedat? P.O. SOX 3295 HONOLULU. HI ZIPr4 ?96801 02 Secuon 4047(6)(1 J nonexempt chentebk trusts filvg Form 990 rn laeu of Farm 1041-Check here 1 ? CJ and enter me amount of tax9xempt interest received or accrued durind Ne tax veer ? 1 02 ~ N/A szsai 5 Form 000(1999) or at-oo PECIF OLYMPICS HAWAII Forrn e90 lase) F y WAII SPECIAL OLYMPICS 23-7173957 Payee YI1 Anal sis of Income-Produeinp Activitles Enbr procs amounts unless omervnse Unrelabd business income Eadueld a aacTOn stz s+o s+. (E) xrdir~bd Business (B) IDI i Related or exempt 07 Program serves revenue cotle Amount von Amount function income wOa (e) (b) 1~) (e) i _ 1~) {I) Metlkare/Metlu:altl payments I (q)Fees and contracts Irom government agencies q! Membership dues and assessments j 0e Interest on savings antl temporary cash +nvasMenLS I 14I 40 , 306., 00 Drvrdentls and interest tram securities ~ I 07 Net rents) income or (loss)lrom seal estate fir-- I (e) tlebt-financed property I (!)not Debt ilnancetl property 00 Net rental income or (loss) from personal property 00 Other investment income 100 Darn ar (loss) hom sales of assets omen man inventory 0 <17 . 101 Nst income or (loss) from special wants 0 3 0 9 3 50 . 102 Gross profit or (loss) from sales of inventory 101 Omer revenue eMISCBLLANEOUS 2 481. b e d twSu~total(addcolumns(B),(D),and(E)) 0. 349 639. 2 81. 105 TOTAL (atltl Ilne 10~, columns (B), (D), and (E)) ? 3 5 2.120 . Nde 105 fin tiro /d Pert 1 srroukl tlel tfw ermrnt on Yrre 12 Pert I Pert Ylll Helettonship of Activities to the Aecompliahment of Exempt Purposes Lhe Ms EaDWn how ash aciwdy tot whteh Income s repmbd n eaYenn (E) of Part VII eonOtbubd xnpabntly to 1M eeedmptlehmat of tlfe teganmikh'a ~ exempt purposes (Diner man by prowdinq lunch for such purposes) 103 OMINAL ANCILLARY INCOME Part IX Information Reperdiny TexeWs Sutaaidienes (c•mpl.te this Pert rf me Y••• box on ee r• ch.eked ) Name, address, and employe! itlenbfrueon Pereenbpe of Nature of business actnilies Total Income End-of year number of corparafion er partnership ovmershrp merest assets N A x x Undw?malliaa of pwN7 ~ Elclaro qat I aeN laannlA Tn rl+um incluEUq acconpanpnp acaaEUlas antl abhmanla, one b N! WN d my knpWMq ~a1 ElYN it a Pua sines( aM cpeplele Declra•on OI prapew (olllr tllan oelcu) o Daaltl on all iMamatron of wftiN preparer has M' xnawleep! (Ilryunnl Sae Genre lnatrpcllpn U ) Pluee i Hen Slq afore of o er ~ Dale Type or pool sine and bd• Prepare s' Date heck It prpar?a SSN a PTIN sell- Perd signature 07 27 0 employed ? Preperer'e Firm's name (or yours ARAMINE , OYADOMARI & ROSARI , CPA' S , IN EIN ? u••only ltseltemployed) '1440 KAPIOLANI BLVD, SUITE 900 and address HO LULU HI .ZIP . 4 ? 9 6 814 - 612 sxa+ei 6 Form 000 11999+ o+ s+ 00 SCHEDULER Orga,..zation Exempt Under Section 501(c)(3) OMB Ne ,31Spp„ (Foryn IErmept Priveb Foundetlon) end 6eohen eo11e), eo11q, 00114), 501(n), or Seebon ~0171e)(1) Nonexempt CberMeble Truet 1999 o~a.m.nr o, TR~,rv Supplementary Intomlatlon im.n~r n.»~~. s,rnc, ? MUST be eompledd by tfie above oraeeisehane and etLOhed to tlterr Form qq0 or gq0-FZ Name of the organization SPECIAL OLYMPICS HAWAII Employer idenhhceaon number FO RLY HAWAII SPfiCIAL OLYMPICS 23 7173957 part I Compensation of the Frye Highest Paid Employees Other Than Officers, Directors, and Trustees (See insirucnans List oath one If there are none, enter'Nane') (ei Name and address of each employee patl Ib) Title antl average hours lal mc~run, ,o I le Ex ense more than $50,000 per week devoted to (e) Compensaaon •"o'°r•• °ini1i1 ) p nir„ a er,,,ee account and other poswon cono•naeon allawan NONE - i ~ Total number of other employees paid owrt50000 ? Part II Compensation of the Five Highest Paid independent Contractors for Professional Serveees (See instrucbone Lat each one whettwr InaYvfduala a firma II Owre ue none, enYr flaw (e) Name and address of each independent contractor pad man than j50,000 Ib) Type o1 sernce (e) Compensation NONE___ Total number el others reserving over $50,000 for prolessional serv,ces ? O LHA For Peperwotk Seduction Aet Notice, see page 1 of the Inetructrons for Form Yg0 end Farm g00•FS Schedule A (Farm qD0) 1000 9zs,o, 13 to 99 7 SchedubA(Form990)1999 FOCIF YLYM~ICI FipWAiI ~ YMPIC 23-7173957 Paget Plus Ill Statements About Activities Yes No 1 During the year, has the organization attempted to in8uenee national, state, or local legislation, including any attempt to influence public i optnton an a bg~sthve matter or relerentlum? t X If Yes; enter Me total expenses paid or incurred in connection wRh the lobbying acWdes ? $ Organuahons that made an election under sachon 501(h) by hlrnq Form 5788 muss compote Part VI A Other organizations cnecking Yes; must complete Part VI-B AND attach a statement giving a defiled description of me lobbying actrvifies 2 During me year, has the oganization, eimer duectly or indirectly, engaged in any of the lolloswng acts vrrth any of its trustees, directors, officers, creators, key employees, or members of 81ed lamilrs, er wRh any taxshb organization vnth which any such person is I attduled as an officer, duactor, Trustee, malorRy owner, or pnnapal beneficiary I ¦ Sah, azchange, or leasing of property ye X b Lending of money ar other extension or credily 2b I - e Furmshmg of goods, sernces, or lacdrtres9 2c ~ X d Payment of compensation (or payment or reimbursement df expenses d more than 31,000) SEE PART V , FARM 9 9 0 2d X e Transfer of any part of rt income or assets? 4e X If tlts answer to any gussuon rs Yes; altch a detiNd ctbmenl expWnrngthe transactions 2 Does the organrzabon make grant for scholucbips, bllowehrps, sWdent loans, ek? 3 X 1 e Do you have a section 103(h) annurry plan for your employea7 Ie X 1 Altch a stbmertt to exptm haw ow organiuhon Mtermetes that mdntduak « organzations recervmq grant or tans hom d m furNeanca of rt charrtbla programs quaky to reatw payments (See inctrucbonc ) part ry Reason for Non-Prnrete Foundation Status (s« InsWcmns ) The erganzation rs not a proau loundxtion because R n (Pow eheel onyONE applrubb box ) S Q A church, convention of ehurctrsa, or aaoehtren of ehunXtee Booboo 170(b)(1)(A)(t) 6 A sehod Section 170(bK ixAKil) (Abo compNb Pat V, page 1) 7 Q A hospRxl or a cooperxWe hosplW service orgarttatlen Section 170(b)(1)(A)(In) 8 0 A Federal, state, or local powrnment or gwerntfwrbl uniz Section 170(b)(1)(A)(v) 9 Q A medical research organzahon operabd M connnction wRh a hoapitl Section 170(b)(1)(A)(ru) Enbr the haeprul'e nerve, edy, end eWe ? to Q An organization opeubd la the 6ene8t of a ceYa9e or urtrwrsrty owned er opeabd by a governrnentl unit Seetlon 170(bN 1xA11rz) (Aho compNb the fieppsR tiehedule m PaA N-A.) 11e ® An organization that normaly receives a tubatntial part of Rs support hom a gowrnmentl unR or Tram Ne general publw Section 170(b)(1)(A)(w) (Also compNb tite twppert tiehedule m Part IV-A) 111 Q A community trust Seclron 170(b)(1)(A)(vi) (Abe compNb the 6upport 6ehedule In Part IV-A ) t2 Q An organrzafian tllat normally receives (1) sore Naa >W 1JNk d Ne support hom conYeut»m, memtmshp tees, and gross recerpb hom acWrhss rehbd to Its charNbb, etc, lunetiona - sublecl b oebN exeptlons, and (2) tie sore tltan 87 tA% of Its support Irom grace rnveshnent srcome and unrehbd business bxabN income (leu section 511 fix) hom 6usYlnaec acquired by the organrzation a}br June 30, 1975 See ses9on 509(x)(2) (Also compNb the tisppon 6ohedele rn Parl N-A) 72 Q An organization that rs not contro8ed 6y any drsquxMwd persons (other than foundation managers) antl support organizxtionc described in 111 hoes 5 through 12 above, or 121 sachon 501fc1(I). (51. or (8), d ihw meet the test of section 509(al(21 (See section 509/a1f31 1 ProwG the lallow~nq mlormxlon about the supported organizations (See page 4 of the mstruchons ) (e) Name(s) of supported organizxbon(s) (1)Line number from above 11 An organrzahon or anizetl and operatd to test }or public safety Section 509(x1(4) See page 4 of the rnstruetione ) 0ehedule A (Form 990) 1999 9YJ111 G tx 1~ 99 O StdteduNA(Form 990)1998 ~gpg~ yI'H~AWAII SPfiCIAL OLYMPICS) 23-7173957 Page3 may} (~A 9upporl 9eheduls (COmpHte only M yyou checked a box on line 10, 11, or 12 above) Uee ush method of sotountinp. Nob• You me use the worksheet rn flw rnsWebons for converlr /rom the accrual ro the cash method of account Caln4r year (or weal yeu he Gala In ? e 1998 (b) 1997 c) 199fi d 1995 . Total is Oat. pen4 antl rp,Tbuaom reca~ea i (DO not induce unuwal (fenb See 372 847. 550 960.. 523 582. 638 950.; 2 086 339. I,n. xe is Membership lees recarved I 17 Gross receipts ham admissions, ~ merchandise sold or services i I pertdrmed, or furnishing of Iacllihes In any acbvlty that Is not a business I ' unrelated to the organlzahon's charitable, etc ,purpose 10 Gross income Irom interest, dividends, amounts recarved from payments on securitres Icons (sec I hen 512(x)(5)), rents, royalties, and ' unreWpd business taxable income ~ (less sechan 511 taxes) trom businesses acquired by the organlPhon attar June 30, 1915 41 158. 43 625. 41 614. 10 636. 137 033. 19 Nst income Irom unrelated business actlvlhea not included m hne 18 2g Ter ryyenwa NYMtl 1> tl,e orpe,Iaaaon f G,Itlrlt erW aiMer paE to ,t a eepentlM 9n Id beats 21 The value of semces or facllihes Iurnlshed to the organlzabon by a governmental unn without charge Oo not Include the value of services or facllises generaly tarnished to the pubbc wislout chugs 22 o aP eealeewcap,~hlr SHE STATEM 9 .a, 334 846. 174 294. 182 296. 171 201. 862 637. za TohIolllnesl5thraugh22 748 851. 768 879. 747 4 2. 820 787. 3 086 009. z~ tms23minuslinsl7 748 851. 768 879. 747 492. 820 787. 3 086 009. 2s Enhr1%afllne23 7 489. 7 689. 7 475. 8 208. ~ organl:.sene d.eenb.d In Iln.e to or t t a Enter 2X of amount in column (e), Ilns 24 ? 2se 61 7 2 0 , b Asach a let (which rs not open to public inspeebon) ahornng Ne name of and amount conhibuted by each person (oNer Than a gowrnmental unit or publicly supportetl organiahon) whose total gills tar 1995 Nrough 1998 exceeded the amount shown In sne 28a Enur sIS sum o1 all theca exuas amount S$H SrA'A'A'I'1T ~ 0 ? 20b 40 7 31. a Total auppert for section 509(x)(1) test Enter Ilne 24, column (e) ? 2se 3 0 8 6 0 0 9 . d Atld Amounts ham column (e) for lines 10 13 7 , 0 3 3 . t9 zz 862.637. 2eb 40.731. ? 26d 1 040 401. e Pubbc support (hne 2& minus Ime 28d total) ? 20e 2 04 5 6 0 8 . t Pubha euopod perc.nlag. Ime 2se numuater dmded by hne 2se denominator) ? 201 6 6.2 8 6 5 is 27 Orsenlietlone deeodbed sn Ilns 12' ¦ For amounts Included In Imes 15, 10, and 17 that were received hom a Vbquallfied person; attach a hst to show the name ol, and tohl amounts recened In sash year hom, each lksquallsed person' Enter the sum of such amaunh for each year N/A (1998) (iBW) (1996) (19951 b For any amount Included In Ilne 17 tlfal was recarved Irom a nondisquallfied person, attach a Ilst to show tl1e name ol, antl amount recervetl for each year, that was more than N9largerof (1) the amount an Ilne 251or the year or (2) 55,000 (Include In the Ilst organizasons tlescrlDed In Imes 5 through 11, as well as individuals) Alter cempubng the dlflarenee beNmn Ne amount recarved and the larger amount decribed In (t) or (2), enter the sum of these dlflerences (the excess amounts) for each year N/A (1998) (1997) (199fi) (1995) e Atld Amounts Irom column (e) for Imes 1S 10 n 20 z1 ? 27e N A d Add Llne 27a tabl and Ilna 27b total ? 27d N A e Puhllc support (line 27c, tohl minus Ilne 27d total) ? 27e N A I Total support for section 509(x)(2) task Enter amount on hne 23, column (e) ? 27f N A g public support percentage (line 27e (numerator) divided by Ilns 27f, (denominator)) ? 27 N A h Investment Income ercente • Ilne 1B column • numerator divided b Ime 271 denominator ? 27h N A 26 Unusual Giants For an organization descrihad In Ilne 10, 11, or 12, that recened any unusual grants during 1995 through 1998, attach a list (which Is not open to e puhllc Inspection) for each year shovnng the name of the conVlhutor, the date and amount of the grant, and a brief descriphdn o1 the nature of the grant Oo not Include these grants in line 15 (See inshuctions ) Nt~F 9t,1i 99 9 Scheeule A (form 990) 1999 SchetluhA(Form 990)t999 $PECIA )LYMPICS HAWAII tF RMB ! HAWAII SPSCIAI, OLYMPICSr 23-7173 57 Page4 PertY Priveb School puestionnaln (fo bs completed ONLY by schools that checked the box on Ilne 6 to Part IN) N A 29 Does me organization have a racully nondacriminatory policy toward students by statement in its charter, bylaws, other governing Yes NO instrument, or in a resplutian pt rU governmg botly~ 2q 30 Doas me organization inclutle a statement of its racially nondiscnminatary pobty toward studenLS in all its brochures, catalogues, and other wrrtten commun¢aUOns snm the puhbc tleakng wtN student atlmrssrpns, programs, and uhpWrshrps~ b0 a 1 Has the prganriatian publicized its racially nondiscriminatpry policy through newspaper or broadcast metlu during the period cl solx;iUhon for students, or during the registration periatl rt it has no scliaUUOn program, m a way mat makes the polity known to all parts of the general community it serves 3 t If Yes; please describe, d'NO; please explain (If you neetl more space, attach a separate statement 1 I I i a2 Does the organinhpn maintain the lollovnng + Records intlx;ating the racUl composrUOn pl the sNOent body, faculty, and atlminrslratrve stalf7 32+ 6 Recortls documenting mat scholarships and purer hnancul assrsUnce ors awartled on + raaalry npndrscnmmatory 6asis9 326 e Copws of all caUloques, brochures, announcements, and Omar written communicaUOns to ihs puhlx; dealrnq wM student atlmissrons, programs, and schalarshrps7 32c d Copws of all malerul used by me prganization or on its behalf to aolwil conhibuuons~ 32d 11 you answared'No'to any of ms above, please expUn (If you nand more space, attach a sap+raU sUUment.) a3 Does ms organizaUOn discriminate by race in any way wrm raspecl to e hiludents'rtghh or prrviNges7 aae b Admasiona pofw;bs7 aab e Emplpyment of laculry or admintatratlve stiff! aae d Schourshrpt or omw hnancul assntance9 aad e Educational polkies7 aae t the of tudmes7 bat q AMIe6c programs? a3 h Omer extracurrkulu uUVtWS7 aab If you ansvnred Yei to any of the above, pNafe ezpUrn III you need more space, attach a separab aUUmenf-) 31 ¦ Doea Ote orpaniaation recsrve any Bnancul and or useWCe from a governmental agensy~ 31e b Nu the organization's right to such +id ewr been revoked dr tuspended7 a16 _ If you answered Yes'to aimer 31a or b, please expUM uarnq an attached satement. a6 Das the organization certdy mat d has compiled svtth ttte applicable requlremenfs of s+ctlons 101 Nrough 105 of Rw Pra 75-50, 1975-2 C R 587, covering racul nonducrimrnaUOn711'fla; attach an expl+n+iton 35 Schedule A (Form 900) 1990 91a1 at 11 1~-99 1 Q SchoduNA(FOrm 990)1999 IFORMIs iLI AWAI2 PSCIAL O •Y2~7f•C1 23-717395 Partilf•A Lobbying Expenditures by ~actinp Public Charities (Ta be completed ONLY by an eligible organlzahon that filed Farm 5708) N A Check here ? ! If the organization belongs to an affillabd group (Sock hors ? b 11 you checked'o' above antl'tlmrted contror rOwllon! a Llmlts on Lobbying Expenditures (a) To be comphebtlfor ALL I Affiliated group totals ;The term 'expendllures'ineans amounts paid or incurred) electing organiza0ans N/A 30 Tobl lobbying expenditures to influence puhllc opinion (grassroots lobbying) 30 37 Total lobbying expentlltures to influence a legislative body (direct tohbying) 37 36 Total lobbym9 expentlltures (atld lines l6 and 37) 30 39 Other exempt Purpose expentlltures 30 /0 Total exempt purpose expentlltures (add Imes 38 and 39) /0 I i Lobbying nontaxable amount Enter the amount Irom the follavnng table Il tho amount on hna 10 is - The lobbying nonhxobb amount n - Not ova 1500 000 20% of Na •m0unl on IiM •0 Ova 1500 000 but not o+er 31 000 000 3100 000 pws 1St{ of ei• •.ces ow 1lOe 000 aR s+oao tics e•t.o+a.a s+soo ooo s+2s cos pw. +oKanw...c.s or<l+OW ooo II Ovw St S00 000 Dot mt owr 3+r 000 000 3225 00o pl,n SK a Ue exua• pw ll 300 000 o.. s12 ooo ooo s+ ooo ooo /2 Grassroots nonbzabla amount (enter 25% of line 41) 12 13 Subtract Ilne 421rom line 36 EnNr -0 it Ilne 42 is more than Itne 36 13 11 Subtract line 41 Irom Ilne 38 Enter -0 II line 41 Is more Than Ilne 3B 11 CouOon I/there is e" amount on either line 43 or Ime 44, you must file Form 4720 /-You Avuapmp PmoJ UMu Saohoe 501(h) (Some organizations that made a secUOn 501(h) sNcbon do not haw to complete all of the five columns below Sso iM msVUChons fu Nnos 45 Ouough 50 ) Lobbying ExpondiWrot Ounnp /-Vur Avwpmp Puwd N A Cobndu yur(or p) (b) (a) (d) p) 6oeal yoar 6odlnninp in) ? 1999 1998 1997 1996 Total IS Lehbyinq nonaxable amount 0 . 10 Lobbying caiNng amount 150% 01 Ilne 45 e ~ . 17 ToW lobhylnq ax ndrturec 0 . 10 Grassroots nontaxabb amount 0 . 10 Grasaroob ceding amount 150•A of Mna 4B a ~ . 50 Grassroots lobhylnq ax ndltures 0 . Part VI-B Lobbying Activity by Nonelecting Public Charities (For reporting any by organizations that did not compNb Part VI-A) N A Durlnq iha year, did the organlzabon atbmpt to Influence national, stab or local NgNlabon, Including any attempt to InOUence public opinion on a legislative matter or referendum, through Me use oY Yos No Amount a Volunteers b Pald soft or management (Include compensaUOn in expenses reported on Imes c through h) e Metlia advertisements d Mailings to members, legislators, ar the puhllc o Publications, or published or broadcast statements I Grants to other arganizauons for lobbying purposes q Direct contact with legislators, their staffs, government officials, or a leglslairve body h RalNes, demonstraUOns, seminars, canvenUOns, speeches, lectures, or any other means I Total lobhylnq expenditures (add lines c through h) II Yes- to any of the above, also attach a statement giving a detailed Oescripbon of the lobbying activities Schotlula A (Farm qq0) iggq 92TH t2 1t-99 11 ScheduleA(Form 990)1998 SPECIA )LYMPICS HAWAII (FORMS t HAWAII SPECIAL OLYMPTrC 23-7173957 Pagea Pert Y11 IMotTrtatlon Repardlny Trantehrs To and Traneactlons and RNatlonshipe WMh Noncharftable Exempt Oryanizetlons S 1 Did the reporting organization Ouectty er rndvectly engage rn any o1 the lollowing vnlll any other organhahon described in sechon 507(c) or the Code (other than sechon 501(c)(3) organrzahons) or in sechon 527, relating to pollhcal orpan¢ahons7 e Transfers from the reporting organinhon to a noncharrhble exempt organization or - Yes No li) Cash SL(Q X pq Other assets a1n) ~ g b Omer transactions (i) Sales of assets 1o a nonchariuble exempt organiuhon b(r) ~ (ri) Purchases of users hom a nonchardable easmpt organization ti(n) X (w) Renhl of laahhes or egwpment h(nQ ~ X (n) Reimbursementarrangemenh 6(rv) (v) Loans or loan guarantees b(v) ~ (n) PeAcrmance o1 services or mamharshp or Wndraamg solrcnahons j h(vi)~ r- c Sharing of tacili0es, egwpment, madinq lash, oMer asseh, or paid employees ~ c I X d It the ensurer to any o1 the above rs Yes; compbb the lolbvmrg schadub Column (b) should always mde:ate iM tax market valve of the goads, other assets, or servces given by Ne repoNng organization II the organization recervetl Nss than fur market value in any transaction er shanng arrangement show W caWmn d) tlla value of the goods, other assets, or services received N A let Ibl Ib) Idl lure ne Amcunt ulvoNed Name of nonchardab4 esempt orgamzahon Descrphen o1 transfers, transaetlons, and shanng arrangements 52 a Is the arganizatron dtrectty or rndiroctly aMhabd veth, or relabd ta, one or more tase><empt organ¢ahons deunbed m sechon 501(c) 01 the Code (other than sechon 50 qc)(3)) rs rn sechon 5217 ~ Q Yes ®No p Ilyes; complete the following scheduN N A le) 1?) 1~) Noma of organization Type of organrzatlon Deeenphon of rolahonshlp fichsdule A(Form gq0) igg4 9Iar51 ,<-99 12 Depreaation end Amortization Derail FORM 990 PAGE 2 990 D9scriphon of property Asset Number p~oad McNOd/ Ltle Line Cost or Basis Accumulated Current year m service IRC sec or rate Nc other basis reducuon depreciation/amort2ahon tleducnon FURNITURE & FIXTURES I 40 ICR WAVE OVEN 87 L 5.00 19 600. 600.! 0, 41FILE CABINETS & DRAWERS 7 5. 0 19 50 0 O, 42 OWLING RAMPS 89 L 5.00 19 1 701. 1 701.• 0, I** 990 PAGE 2 TOTAL FURNITURE & FIXTURES 2 801. 0. 2 801. 0, CHINERY & E UIPMENT 11 OKE E UIPMENT L 5.00 19 30 309. 0, 19 VERH R J TOR L 5.00 19 606. 606. 0. 2 IBM LASER PRINTER 1 7 7 2 YPEWRITSR 1 L 5.00 1 200. 200. 0. 2 2 TOSHIBA T2200 COMP SRS 06 .00 1 5 1 4. 5 194. 0. 2 P DESRJET 1 1 1 L .00 19 426. 426. 0. 3 STARTING GUN ~ CLOCR 1 L .00 1 447. 447. 3 FAX MACHINE 73 L .00 1 1 187. 1 187. 38 OPIER 7 4 39COMPUTER 1231 4 L .00 19 1 972. 1 577. 3 4. 4 2 DELL DI ENSIGN 575 XPS 0 0 5.00 1 4 114. 4 823. 51 P 0 169 L 5.00 19 1 015. 584. 20 . 52COMPUTER 122796 5.00 19 1 145. 45 229. 53COMPUTER 030 9 L 5.00 19 2 707. 3. 54 . 5 INDING MACHINE 082 5.00 1 335. 90. 67. 55 S 90 SOFTWARE 1 097 L 5.00 19 2 21 480. 443. 602 COMPA COMPUTERS 0 0 98 L 5.00 1 1 375. 229. 275. 65COMPA 5220 031 99 L 5.00 19 1 188. 198. 66COMPA 1266 03319 SL 5.00 19 1 688. 253. 67 EMORY AND BATTERY FOR 1266 0621 9 L 5.00 19 375. 3 . 68IBM THINRPAD ! ~ l0i i99SL 5.00 19 2, 899. 97. 916261 k Curren[ year section 179 (D) Asset disposed 4] 1]-99 13 Dspreemtton and Amortzatton Desatl FORM 990 PAGE 2 990 Descnpbon of property Asset Number Date Method% I Lde Line Cost or Basis io servce I SRC sec ~ or rate No °iher basis I reduction I deprec ati°n amtortiiation ~ CdeducU°enr 69 ACUUM + 022899SL 5.00 19 86. 14. 7 ALR SYSTEM 111899SL 5.00 19 612. 15. 71SONY CAMERA 31 L '1 7 i 80 990 PAGE 2 TOTAL MACHINERY & E UIPMENT 45 685. 0. 29.005. 5 1B7 OTHER ~ - - 80~ UDIT ADJUSTMENT 94 AR .000 19 1 801 n_ 990 PAGE 2 TOTAL OTHER 0. 0. 1 801. p. CHINERY & E UIPMENT 44 PSON L 570 PRINTER EAST HAWAII 1 L 4 0. 4 V WITH VCR MAUI 1 1593SL 5.00 1 319. 319. 0. 4 FAX MACHINE EAST HAWAII 1 2 9 L .00 1 624. 396. 125. 5 FAX MACHINE CENTRAL 1 1 95SL 5.00 19 685. 411. 137. 5 FAX MACHINE MAUI 093 7 L 5.00 1 346. 86. 69. 57 INDOWS 97 CENTRAL 113 9 SL 5. 0 1 231. 50. 46. 5 FAX MACHINE MOLOKAI 2 2. 42. 59PRINTER KAUAI• 113 97SL 5.00 1 430. 93. 86. 6 S WORD SOFTWARE MAUI 0 31 L 5.00 1 212. 32. 42. 6 P T 072 8 L 5.00 1 365. 31. 73. 63 AMEBA KAUAI 033198SL 5.00 1 321. 48. 64. 641(D) PHOTO PRINTER ( KAiJAI ) 109t3Q981SL 15.00 119 I 278.1 14 46 72~COPY MACHINE MAUI 0811995E 5.00 1 62 42. 73FAX MACHINE EAST HAWAII 72 99 L 5.00 1 136. 11. 74 ALKIE TALKIES WINDWARD 0324995E 5.00 1 233. 35. 75COMPUTER E UIP CENTRAL 10079 SL 5.00 19 572. 19. 76COMPUTER MONITOR CENTRAL 12169 SL 5.00 19 1 196. 0. 77'CPU KAUAI l04i14<991SL 5.00 19 493.. 66. 78~PRINTER KAUAI 11~10~995L 5.00 19 I 177.1 I 3. stexar N Current year section 179 (D) Asse[ tlisposetl 011}99 14 Depreciation and Amortization Detarl FORM 990 PAGE 2 990 Descnptlon of praperry Asset Number Date Method/ Lde I Line placed IRC sec or rate No Costar Basis Accumulatetl Current year in service other basis reduc4on depreciation/amorLZaban i deduction 79 ODEM HD MEM KAUAI 101399SL 5.00 19 3 5. 13 I+* 990 PAGE 2 TOTAL MACHINERY & E UIPMENT ~ i i 10.886. 0.1 4 5781 919 990 PAGE 2 TOTAL - 5 72. 0. 38185. 6 106 GRAND TOTAL 990 PAGE 2 DEPRSCIATION i 59,372. 0. 38.185.. 6 106 ~ ~ I I f 91fiae1 p Curren[ year section 179 (D) Asset tl~sposed oo-rs99 1 S SPECIAL OLYMPICS HAWAII r'ORMERLY HAWAII 23-7173957 'ORM 990 CASH CONTRIBUTIONS OF $5000 OR MORE STATEMENT 1 INCLUDED ON PART I, LINE 1D NOT OPEN TO PLTBLIC INSPECTION * " ONTRIBUTOR'S NAME CONTRIBUTOR'S ADDRESS AMOUNT 'IRST HAWAIIAN BANK P.O. BOX 3200, HONOLULU, HI 96847 30,641. AWAIIAN ELECTRIC INDUSTRIES P.O. BOX 730, HONOLULU, HI 96808 HABITABLE FOUNDATION 8,000. EINHURG FOUNDATION 3660 WAIALAE AV. SUITE 400 HONOLULU, HAWAII 96816 14,000. SSSIE ANN CHALMERS CHARITABLE P.O. BOX 3170 HONOLULU, HI 96802-3170 5,000. CINERNY FOUNDATION P.O. BOX 3170 HONOLULU, HI 96802-3170 10,000. ORDSTROM P.O BOX 970 SEATTLE, WA 98111-0870 5,000. AWAII HOTEL INDUSTRIES 2250 RALAKAUA AV. SUITE 404-4 'OUNDATION HONOLULU, HAWAII 96815 5,000. AWAII HOSPITALITY SALES ~ 552 N. NIMITZ HWY. HONOLULU, HI ARRETING 96817 5,000. R. ~ MRS. L.A. SIEBERT 735-1ST STREET 1k201, RIRRLAND, WA 98033 5,000. ACIFIC CENTURY TRUST P.0. HOX 2900, HONOLULU, HI 96846 5,000. 'SSORO HAWAII CORPORATION P.O. BOX 3379, HONOLULU, HI 96842 5,000. "FL CHARITIES 280 PARR AVENUE, NEW YORK, NY, 10017 5,000. REW MOON RESTAURANT & 1200 ALA MOANA BLVD, HONOLULU, "ICROBREWERY HI 96814 5,691. AEONS & PLASTERERS FRATERNAL 2251 N. SCHOOL ST., HONOLULU, HI SSN CHARITY 96819 14,863. 'RIENDS OF HAWAII CHARITIES 1132 BISHOP STREET, STE 1595, HONOLULU, HI 96813 10,000. 'ITIZENS UTILITIES, THE GAS P.O. SOX 3000, HONOLULU, HI 'OMPANY 96802 5,000. 16 STATEMENT(S) 1 SP$CIAL OLYMPICS HAWAII ~ORMBRLY HAWAII 23-7173957 IE$ CORPORATION, SESAME STREET 1750 LA SALLE PLAZA, DIVE MINNEAPOLIS, MN 55402 5,143. LAURA Fc DALLAS SMITH FAMILY 900 FORT STREET MALL, STE 1300, ~CRdD HONOLULU, HI 96813 25,000. iTAR MARKETS, LTD AND THE 900 FORT STREET MALL, STE 1300, '[7JIERI FAMILY FOUNDATION FUND HONOLULU, HI 96813 5,000. iATURN OF HONOLULU 2901 NORTH NIMITZ HWY, HONOLULU, HI 96819 5,000. 'HE HERMES FOUNDATION ONE INTERNATIONAL PLACE, BOSTON, MA,02110 6,000. HONOLULU MARATHON ASSN 3435 WAIALAE AVE, RM 208, HONOLULU, HI 96816 32,308. 17 STATEMENT(S) 1 SPECIAL OLYMPICS HAWA21 r'ORMERLY HAWAII 23-7173957 CORM 990 GAIN (LOSS) FROM SALE OF OTHER ASSETS STATEMENT 2 DATE DATE METHOD 7ESCRIPTION ACQUIRED SOLD ACQUIRED 'HOTO PRINTER 09/30/98 10/31/99 PURCHASED GROSS COST OR EXPENSE NET GAZN QAME OF BUYER SALES PRICE OTHER BASIS OF SALE DEPREC OR (LOSS) TORN SRLOR 200. 277. 0. 60. <17.> '0 FM 990, PART I, LN 8 200. 277. 0. 60. <17.> CORM 990 SPECIAL EVENTS AND ACTIVITIES STATEMENT 3 GROSS CONTRIBUT. GROSS DIRECT NET DESCRIPTION OF EVENT RECEIPTS INCLUDED RSVSN[IS EXPENSES INCOME lARIOUS SPECIAL FUNDRAISING EVENTS 274,577. 274,577. 274,577. ~[JNDRAISING SALES 34,773. 34,773. 34,773. c0 FM 990, PART I, LINE 9 309,350. 309,350. 309,350. ?ORM 990 OTHER EXPENSES STATEMENT 4 (A) (B) (C) (D) PROGRAM MANAGEMENT )ESCRIPTION TOTAL SERVICES AND GENERAL FUNDRAISING BODGING AND MEALS 105,936. 103,041. 700. 2,195. PROFESSIONAL FEES ~bTD CONTRACT iERVICES 25,508. 10,403. 13,505. 1,600. SWARDS AND GRANTS 14,680. 12,691. 1,989. iPSCIAL OLYMPICS CNTERNATIONAL, INC. ASSESSMENT 16,252. 16,252. [NSURANCE 2,738. 2,738. SUSS AND iUBSCRIPTIONS 1,380. 775. 20. 585. 4ISCELLANEOUS 1,248. 1,044. 204. JNIFORMS-ATHLETES 24,808. 24,808. JNIFORMS-VOLUNTEERS 32,898. 32,898. 18 STATEMENT(S) 2, 3, 4 SPECIAL OLYMPICS HAWAII r'ORMERLY HAWAII 23-7173957 ~OST OF FUNDRAISING KBRCHANDISS 22,784. 22,784. ?ACTLVTIES RENTAL 38,118. 36,535. 1,583. rOTAL TO FM 990, LN 43 286,350. 241,185. 14,429. 30,736. 'ORM 990 STATEMENT OF ORGANIZATION'S PRIMARY EXEMPT PURPOSE STATEMENT 5 PART III 'sXPLANATION '0 PROVIDE OPPORTUNITIES FOR PHYSICAL ACTIVITIES, SPORTS TRAINING ~ ATHLETIC COMPETITIVE PROGRAMS FOR CHILDREN ~ ADULTS WITH MENTAL RETARDATION. CORM 990 OTHER INVESTMENTS STATEMENT 6 VALUATION IESCRIPTION METHOD AMOUNT _NVESTMENTS COST 88,000. iHORT-TERM CASH INVESTMENT, RESTRICTED COST 500,000. 'OTAL TO FORM 990, PART IV, LINE 56, COLUMN B 588,000. 'ORM 990 DEPRECIATION OF ASSETS NOT HELD FOR INVSSTMHNT STATEMENT 7 COST OR ACCUMULATED DESCRIPTION OTHER BASIS DEPRECIATION BOOK VALUE ARAORE EQUIPMENT 309. 309. 0. OVERHEAD 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. P DESRJET 426. 426. 0. TARTING GUN & CLOCK 447. 447. 0. AX MACHINE 1,187. 1,187. 0. OPIER 13,000. 13,000. 0. OMPUTER 1,972. 1,971. 1. ICROWAVE OVEN 600. 600. 0. ILE CABINETS Fc DRAWERS 500. 500. 0. OWLING RAMPS 1,701. 1,701. 0. PEON LQ570 PRINTER (EAST AWAII) 3,046. 3,046. 0. V 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 4,114. 3,772. 342. 'AX MACHINE (BAST HAWAII) 624. 521. 103. 'AX MACHINE (CENTRAL) 685. 548. 137. iP LASER JET PRINTER 1,015. 7$7. 228, :OMPUTER 1,145. 687. 458. 'OMPUTER 2,707. 1,534. 1,173. tINDING MACHINE 335. 157. 178. tAS 90 SOFTWARE 2,213. 923. 1,290. 'AX MACHINE (MAUI) 346. 155. 191. lINDOWS 97 (CENTRAL) 231. 96. 135. 'AX MACHINE (MOLOKAI) 208. 94. 114. 'RINTSR (KAUAI) 430. 179. 251. COMPAQ COMPUTERS 1,375. 504. g71, [S WORD SOFTWARE (MAUI) 212. 74. 138. 'RINTER (HONOLULU) 365. 104. 261. :AMEBA (KAUAI) 321. 112. 209. 'OMPAQ 5220 1,188. 198. 99p, :OMPAQ 1266 1,688. 253. 1,435. tEMORY AND BATTERY FOR 1266 375. 38. 337. BM THINRPAD 2,899. 97. 2,802. 'ACUUM 86. 14. 72. 'ALB SYSTEM 612. 15. 597. SONY CAMERA 799. 80. 719. :OPY MACHINE(MAUI) 629. 42. 587. ''AX MACHINE(EAST HAWAII) 136. 11. 125. ]AERIE TALRIES(WINDWARD) 233. 35. 198. :OMPUTER EQUIP(CENTRAL) 572. 19. 553. :OMPUTSR MONITOR(CENTRAL) 1,196. 0. 1,196. :PU(RAUAI) 493. 66. 427. 'RINTER(RAUAI) 177. 3. 174. SODEM,HD,MEM(RAUAI) 385. 13. 372. ~UDZT ADJUSTMSNT 0. 1,801. <1,801.> `OTAL TO FORM 990, PART IV, LN 57 59,094. 44,231. 14,863. 20 STATEMENT(S) 7 SPECIAL OLYMPICS HAWAII _'ORMERLY HAWAII 23-7173957 'ORM 990 PART V - LIST OF OFFICERS, DIRECTORS, STATEMENT 8 TRUSTEES AND REY EMPLOYEES EMPLOYEE TITLE AND COMPEN- BEN PLAN EXPENSE TAME AND ADDRESS AVRG HRS/WR SATION CONTRIB ACCOUNT ZODNSY SHINRAWA CHAIRMAN 1140 MAPAPUA PL. PART TIME 0. 0. 0. iONOLULU, HI 96816 ;TEPHEN STREET 2ND VICE CHAIRMAN '45 FORT STREET MALL, 20TH FLOOR PART TIME 0. 0. 0. IONOLULU, HI 96813 ~LSTCHSR HOWE SR. TREASURER .30 MERCHANT STREET PART TIME 0. 0. 0. IONOLULU, HI 96813 lILLIE TALLST SECRETARY 0. HOX 1826 PART TIME 0. 0. 0. 'APAIROU, HI 96781 ~OIS HUNTER DIRECTOR _132 BISHOP ST., ~k1407 PART TIME 0. 0. 0. iONOLULU, HI 96813 )WIGHT REALOHA DIRECTOR i67 S. RING STREET PART TIME 0. 0. 0. SONOLULU, HI 96813 ~STSR LURE DIRECTOR :23 POIPU DR. PART TIME 0. 0. 0. {ONOLULU, HI 96625 JOHN ROBINETTE DIRECTOR '.O. BOX 899 PART TIME 0. 0. 0. iONOLULU, HI 96808 FAMES SCHULER/ALAN LABBE DIRECTOR I28 FORT STREET MALL, 4TH FLOOR PART TIME 0. 0. 0. [ONOLULU, HI 96813 ;USAN STEWART DIRECTOR ,19 IAO VALLEY RD. PART TIME 0. 0. 0. 7AILURI, HI 96793 :RUCK WALL DIRECTOR '.0. BOX 730 PART TIME 0. 0. 0. tONOLULU, HZ 96808 21 STATEMENT(S) 8 SPECIAL OLYMPICS HAWAII ?ORMERLY HAWAII 23-7173957 3ARRY WHITFIELD DIRECTOR 31-325 ROMOHANA STREET PART TIME O, 0, 0. tAPOLSI, HI 96707 ALLAN YASUE DIRECTOR 399 BISHOP STREET, STE 1900 PART TIME 0, 0, 0, iONOLULU, HI 96813 3LANE YOROTA DIRECTOR O. HOX 2200 PART TIME 0. 0. p, {ONOLULU, HI 96841 3EVERLY GANTT DIRECTOR L164 BISHOP STREET, SUITE 400 PART TIME 0. 0. 0, iONOLULU, HI 96813 QANCY BOTTELO DIRECTOR 17-165 RENO PL. 40 HRS/WEEK 62,750. 0. 0. CANEOHE, HI 96744 TOWARD R.ARR VICE CHAIRMAN ~.0. BOX 3200 PART TIME 0. 0. 0. {ONOLULU, HI 96847 iARBARA SCOTT DIRECTOR 1534 RAPIOLANI BLVD PART TIME 0. 0. 0. iONOLULU, HI 96814 CAI,ENA YIM DIRECTOR L601 RAPIOLANI BLVD, SUITE 1250 PART TIME 0. 0. 0. iONOLULU, HI 96814 iUGH YOSHIDA DIRECTOR _337 LOWER CAMPUS ROAD PART TIME 0. 0. 0. tONOLULU, HI 96822 'OTALS INCLUDED ON FORM 990, PART V 62,750. 0. 0. >CHSDULE A OTHER INCOME STATEMENT 9 1998 1997 1996 1995 )SSCRIPTION AMOUNT AMOUNT AMOUNT AMOUNT tISCELLANBOUS 14,120. 17,841. 18,650. 'fJNDRAISING 320,726. 156,453. 163,646. 171,201. 'OTAL TO SCHEDULE A, LINE 22 334,846. 174,294. 182,296. 171,201. 22 STATEMENT(S) 8, 9 SPECIAL OLYMPICS HAWAII 10RMERLY HAWAII 23-7173957 iCHEDUI~E A IDENTIFICATION OF EXCESS CONTRIBUTIONS STATEMENT 10 INCLUDED ON PART IV, LINE 26B NOT OPEN TO PUBLIC INSPECTION TOTAL EXCESS :ONTRIBUTOR'S NAME CONTRIBUTION CONTRIBUTION SANK OF HAWAII 70,671. 8,951. ~IRST HAWAIIAN BANK 93,500. 31,780. 'OTAL EXCESS CONTRIBUTIONS TO SCHEDULE A, LINE 26B 40,731. 23 STATEMENT(S) 10 Special Olympics Hawaii 2001 Approved Budget REVENUES Corporate Contributions 212,500 00 Foundations 362,366 00 Individual Contributions 207,900 00 Service Clubs 2,500 00 Special Events 281, 500 00 Merchandisn 12.000 00 Interest Income 47,650 00 In-Kmd Donations 50,000 00 TOTAL 2001 REVENUES 1,176,41600 EXPENSES Salaries and Benefits 435,720 00 Supplies, Equipment, Services 59,466 00 Occupancy, Insurance 67,450 00 Publ+c EducatiorWdunteers 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 Class+c 8,050 00 State Holiday Classic 70,491 50 Weinberg Regional Toums 35,000 00 World Games 10,860 00 TOTAL 2001 EXPENSES 1,167,987 50 TOTAL 2001 REVENUES 1,176,41600 TOTAL GAIN (-CUSS) 8.428 50 Address any reply lo. P C Boz 231, Los Angeles, Callt 90053 o - o . PQG1i~OGll~ OO Q ~1`il0 ~~1~]t ~ ~a~QQa64 oaQO64oQ internal Revenue Service o•r< SEP7 iVTj M..rlyrel<r1.111-x-72-177 ~ I FL-1254, Code +~1:1j~!,I POST ~F'JIER -T:MS:FA Tcl. 213-G^S-47S7 Iff; I {~provcd §(1 Dlsanproved 1~ ~ ov`d t,tt.t ,,dvt~ory fla~•;.11 L•?eciplvlyap[ca, } n{•, / 735 Diahep Strcct, Su1tu 410, l ,~~1~'~ I,~I'~11_ Il~nolulU, Ilct.nti 9i•(il7 i D•t _c 1 P~ re a CltcriLablo an.l :Gucational F11. R.IV.n• .+.IA Inl•m al R•..n,.• 1•r•Ic• C•nr•~ 1'hllad•I{Atl a, Ponnsylvnla A c<o mtlny P•nod Cndmp SCI)-LnbCr 3C, AAd.e•. h~•,...1.,. m DI.,.. <r DI,e<.e. •I La e,.. of R.. e..,,. l n. AnR. Irs Cnlil Urnid Gentlemen: Dased on lnCorolalion supltlica, and assuming your operations will be as stated in your application for recognition oC exemption, we have determined you arc exempt from Federal income tax under section 501(c)(7) 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 Lax 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 Furthennorc, you will be treated as a private founda- [fon as of the first day of your first tax year for purposes of sections 507(d) and 4940. Grantors and doncYS may rely ~n the detenninatlon that you are not a private [oundation for your first •vo t:, ,c years, unless notice that you ui11 no longer be treated as a section 509(a)(1) organizetion Ls publlsltcu in the Internal Revenue BulletCr. Viovever, a grantor or donor may not rely c^ each detenniration 1f he ~~os In pa.t responsible for, or •~ts m-arc ` -z- of, the act or failure to act thaC resulted In your loss of section • 509(a)(1) status, or acquired knowledge that the Internal Revenue Service had given notice that you would be removed from class iflcation as a section 509(a)(1) organization. You are not liable (or social security (FICA) taxes unless you Illc a valuer of exemption ccrtlflcate as provided in the Federal insurance Contributions Act. You arc not liable for the [axes imposed under tilt Federal Unemployment Tax Act (}UTA). Organizations Lliat me not prLvntc loundallons arc not vub~cc[ to Uic excise taxes under Ch nptc_r 42 0l the Codc. Ilov ever, yuu nit nut automatically exempt Crom other }ederal excise taxes. Donors may deduct contriliutloos co you as provided In sectiun 1J0 u: ilia Codc. Requests, legacies, devise r,, transfers, or gifts to you of Col your use are deductible under nections 2055, 2106, and 2522 of tilt Lo do IC your sources of support, or your purpoves, character, ut methou oC operation is chanp,ed, you must lei us know so we can coirsldct tl~e c[fect of the change on your status Also, you must info n~ us of all changes in your name or nddreas. If your gross receipts each yenr are normally more than $5,000, you are required to file Form 990, Return of Organization Exempt From Income Tax, by the 15th day of the fifth mooch after the end of your annual accounting period. The law imposes a penalty of $10 a day, up to a maximum of $5,000, for failure to file a return on time. You are not required to file Federal income tax returns unless you arc sub]ect to the tax on unrelated business income under section 511 of the Code. If you arc sub]ect to this tax, you must file an lncame tax return on Form 990-T. In this letter we are not determining whether any of your present or proposed activities are unrelated trade or business as defined in section S1J of the Code. You need an employer identification number even if you have no em- ployees. If an employer identification number was not entered on your application, a number will be assigned to you and you will be advised of lt. Please use that number on sll returns you file and In all correspond- ence with the Internal Revenue Service. Please keep this determination letter in your permanent records - Sincerely yours, D?strict Director ' , sTnre of ,Intrnll DEPART11C1•I: OF RCGULA'rU RY AGCI.CILS In the t4atter of the Incorporation ) r- + ` 9 ~ ~ kiAl7nII SPLCInL OLYIIP ICS ) lu ~FP 7 t~~^ ) G~ - ~ -ITS. X1-5 ? PEi STS017 FOR CiIi~RTCR OF I':CORPORATIOI: II V. T'It):•ln.i RICE 735 Bishop Strecl, Sui tc 41C Iionolulu, Ha•+a~i 9G313 RIC'.:, LLL' b .t0:'G Of Counsel Attorney for Incomorators. STAT: OF ~IAI:;~II DE:PA RT!'.:..':C OC R,:GULATO RY AGC'1CICS In the t4atter of the Incorporation ) 1(AIJAII SPCCIAL OLYJJ"IC.~ ) ) AG~1Y .5 $TA7C IX nwvu,~ OPa.WI'T C•.".~. u PETITIOI I'OR CIIAJi'1 LR OF I;JCORPORATIO;J =~~cv_?i i 3 The undersirJncd, a na7ority of whom (all) arc residents of the State of ,lawail, hereby petition, under the provisions of Section 416-20, Ifawaii lievised Statute, as amended, for a charter of >,ncorPoration for themselves and their aS SOCi ntcS, as o nJl-prOflt uOt pOr dtl Jl, Unua:1 lil,: name of IiArtAII SPL'CIAL OLYtiPICS, and >Ln connect>lon ITerewith do hereby incorporate herein by reference thereto the accom- ponying proposed charter of incorporat>l on, wherein are srt forth various matters required under Section 416-20 aforesaid. DATED: Hon/of~lOu'l/ul', Hawa>11,y J 3 1772. a~ 5TA7'L: OF l1Al•7AII ) ss, CITY wND COUL4TY OF I10[~OLULU ) PATRT('T 7. F S~T.CT ~LJ ,44 1. ^IIYA;~:CO. IIA.1tI IJ\L 'i .9VA'ii :;,ILLi)O.+ L', ItOJ Sti. V, :'I~).'.\5 i2I G., Ft , GIAItI LEI ii, 'CAVAItLS, and PAUL IiU "ni,.1 beLng first duly sworn, on oath dol~o:<e an<I say. 'ihat they arc the ~etLtieners ahovc namcu; that they have read the foregoing ~etitLOn and attached proposed cnarter of LncorporatLOn and know the contents thereof; anu that the matters acid statenents t}~crein set forth are true to the best of tlteLr knowledge and oelicf, y. Cc c - C~Y`1 ~~1 G1 j2r~-~ii- ~ -C.-~ t ~ / J / u.G.[ c C .L L~L/ l~l ~~lZ~~l Subscribed and sworn to before me this ~(~day of 1972. I7otary Yuntic, L'Lrst JuuLCLal Circuit, State of IlaW dll/ Ity cor,.rrLSSLOn e pLres l a•c ~97~ S'[ATE OF IlA'.iAII DEPAR'fllEli'f OF REGULATORY AGC~ICZ L'S i In the Matter of the Incorporation of IlA'.JAII SPCCiAL OLYhIP ICS CIIARTCR OF I~:CUPPORATI0~1 TU ALL 'fO '1~1JM 'fkICS L' PRL':i C~1'f5 SI ALL COi~L: I, t.'~e undersigned Director of Regulatory Agencies of the State of riawaii, send Greetlnr': .::I:. v:r.i, Pnii~i Cin i . SniriI, ni.ni. aT .1. ii inii~i 1111ii,llSi~L TAVA(L.S, S~Ir:LDUiJ C. RUii.iS, V. T 101:11; '1IC~:, C~1A1L•:AI.1C A. •ii~VARL'S, and PAUL UUW1Att, a ma7or>,ty o` whorl are residents of tl~e State of t[awa>,>„ Crave Eiled w>,tll the Director of Regulatory Agencies a ver>.f>.ed petition to orant to then and t:ieir associates a charter of incorporat>_on as a non- profit corporation, in accordance '+ith the nrov>,sions of Secta,on 416-20, Ilawa>,i Revised Statutes, as amendedl N D;Q, 'f IICRC FOR}:, .:.10 f Y1:, 'illat I, the said Dl rector, >.r the ererc>.se and erecut>_on of every power and auttiority >.n anyw>_se enabling nc in this behalf, do I~erPbv con~t>.tute the said pet>.t>.oners and the>.r associates a corp~rat>.on under tnc laws of the State of .law a>_>_ for tlrc purpose and in tl~c form hereinafter set fortis. I. She name of the corporation shall be: IIAI liIII SPECITL OLYIIP ICS. II. The location of the principal offLCe of tl~e corl~or- anon shall be in Ilonolulu, City and County of ilo nolulu, eta to of ilawaii, and the specific address of its initial office shall be Suite 410, 73s Bishop Street, Ilonolulu, Ilawaii 9G813. III. The purposes of this corporation are: (1) To foster and create opportunities for physical activities, snorts train- ing and athletic competition for mentally retarded children; To provide motivation for the initiation of physical education, athletic and com?etitiv~jlpr c prr,.~~ms by_its-merbers and others where none e:cist, and to provide guidance and materials to aid existing programs; To provide o~pnrtunities for the mentally retarded child to participate 1n athletic competition through the organization of local county and state "Special Olympics' and the cooperation with other 'Special Olyrrn~c" organizations in recional and International "Special Olyr~ioic~"; To aid, by all lawful means, in giving mentally retarded child- rep a feeling of belonging by providing each such child an opportunity for meribershin in an athletic program in cooperation with other "Special Olyrpic" organizations and a 'sense o` pride" in competition with his or her peers for a~+ards, recognition and success; (2) To raise, receive and maintain a fur;d or funds of real or personal property or both and sub3ect to rile restric- tion and limitations of la~+ and herein, to use anc amply tl~e whole or any part thereof exclusively for the benefit of pro~ra~~~s for rentally retarded children and their educatio:: a-:d devclon- ment through programs and activities as herein descril~eo ~ otherwise, including the defraying of the costs and c~pe~, a,, of transportation of such children and those se rvrng th n~-, to the sites of 'Special Olympics" local, county, state, re,LO~al, national and rnte rnatronal, the defraying of the cc•;t: •n- expenses of pronotrng organrzrng and carryrng out Olympics' meets, events and programs, and the defrayrn~, o• t-~~~ costs and expense. of ra>.srng funds for such nurio;r•. administering sue`, funds and the programs and actrvr a c, o; the corporation. IV. The duration oC the corporation shall be pc r~etua 1. V. The officers shall consist of try Trtro~nc er,_r C$C.1f W. PIARVIIJ r;. DL'VC R,: UIt Secretary IIA:JNIU II. Tr1VAR1:', Treasurer PAT RICIA F. SAI':I State Director VI. There shall be a :bard of Directors consrsting of not less than rl,ree mnml,nr5 which shall include such person, if any, as shall be dgs>.gnated to serve thereon by t:te Sup~r- intendant of Cduc trop, Ue~artment of Cducat>_on, Mate of Hawaii anu such person, >.f any, as shall be designated Icy t'i~ Director, Uepar~nent of Parks and Recreation, City and County of Honolulu. The folla.+ing persons shall be the rnrtral officers and directors and shall hold office for or until t`•~:r successors are duly elected pursuant to the Dy-Laws of tl,e cer- porat>_on: - 3- SPECIAL OLYMPICS HAWAII, INC BY-LAWS TABLE OF CONTENTS Pnye Article I MISSION, PURPOS[S AND PRINCIPAL OFFICE 1 Article II POWERS OF THE BOARD OF OIHECTORS 1 Article III MEMBERSHIP OF THE BOARD OF DIRECTORS 1 Article IV OFFICERS 3 Article V POWERS & DUTIES OF I HE 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 rn these by-laws known as Special Olympics Hawaii, Inc IHISOI, rs to provide physical fitness sports training and atlrleuc competmon for individuals wrth mental retardation It seeks to accomplish ns mission by providing a year-round opporninines for physical fitness, sports trairnnq, and athletic competition and recreation through local, area, state, regional and international progrents, b materials, information and technical assistance to organizations and individuals interested m establishing similar programs for persons wrth mental retardation, c training programs for lay and professional persons interested rn the physical and athletic development of persons wrth 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 wrth mental retardation and their families Section 2 The principal office of this Corporation shall be on the island of Oahu The Corporatron may establish offices at such other places wrthin 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 Corporatron It shall have and exercise all the corporate powers prescribed by the laws of Hawarr The policy making; the assurance of sound management, increasing public awareness of mental retardation, and active participation rn the provision of necessary funds wrthin the overall rules and policies of Special Olympics International. The Board shall be entrusted wrth the responsibility to determine all of the policies deemed to be necessary for the proper admrnrstratron and development of Special Olympics Hawarr, Inc In accordance wrth its stated mission and purposes and consistent wrth the policies of Special Olympics International, hereafter referred to as Special Olympics, Int ,its parent organization rn Washington, D C ,the Board shall, but without limitation 1 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 2 Determine, review and assess the mission, purposes, programs and activities of SOHI, Inc consistent with the policies, sport and intent of Special Olympics, Int of Washingto^, D C 1 3 Approve personnel pohaes and procedures regarduig terms and conditions of employment, salary Iringe benefit policies for the Executive Director and all other staff members 4 Determine and oversee polices and procedures in managing all business affairs, irtcluduiy the approval of an annual budget 5 Authorr~e the acquisition, management and disposition of all property and pltysrcal lacilitres 6 Approve and receive grits or requests of land, bwldrng, bonds, stocks, monies, anrturties, and other devices as SOHI, Inc polices and donor intent determine 7 f-ntrr into, make perform and carry out contracts of every kind for any lawlul purpose w~tlr any prrcon him association or corporation tit the furtherance of the purposes of SOHI, Inc, 8 Appoint auditors and regwre an independent yearly audu of lutancial accounts, rewrds, dnd 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 obfectives 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 (151, and not more than thirty 1301 persons Sectron 2 New members of the Board of Drrectors shall be elected by a maforrty of the Drrectors then rn 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 terml, 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 Hoard 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 Section 5 :any vacancy rn the Board may be filled by the remaining Directors by election at any regular meeting of tl,e Board G ARTICLE IV OFFICERS Section 1 The officers of SOHI, Inc shall be the Chair, Vice Chair, Secretary Treasurer and fast 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 Olficers 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 Cltair shall be members of the Board of Directors The Execuuve Director shall be an ex officio member of the Board without power [o vote and shall not be counted as a member of the Board or ally committee on which he or she may serve for any purpose Section 3 Tl~e Board may approve one or more other officials as may be deemed necessary for the proper management of SOHI, Inc action 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 offrce of the Execuuve 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 puestions, 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 offrce 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 rts President and Chief Cxecuuve Officer end Uie olficml adviser to and executive agent of the Board of Directors and ns Executive Comnuttee the Cxecutrvc Drrector shall, as administrative head of the organrxation, exercise a general superintendence over all the affairs of SOHI, Inc ,and bring such matters [o [he attention of the Board as are appropriate to keep it fully informed in meeting its policy-making responsibilities Furthermore, tl~e Cxecuuve Director shail leave power, on behalf of the Board, to perform all acts and execute all documents to make efiectrvn iho art~ons or the Board or ns Cxecuuve Commntec~ and except as other wisr providrd u~ these by laws shall be ex officio a member o1 all conunntees of the Bomd wnhuul powui lu vulr 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 alt 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 VIII 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 a 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 ch~rr of the Finance Committee ARTICLE IX MEETINGS Section 7 There shall be at leas[ tour regular meetings of the Board of Directors annually which shall be held rn the winter, spring, summer and fall on such date and place as may be designated oy the Executive Committee The annual meeuny 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 Char, the Executive Diiectoi and the Secretary, or at the request of five 151 Directors, with each setting forth the obfectivelsl of the meeting Sectwn 3 Written notice of all meevngs of the Board of Directors shall be sent by the Secretary to each Dtrector and the Executive Dtrector at least f+ve days befuie the date of the meeting In the case of special meetings, rile notice sltaii stag the purpose of the meeting, and no business shall be transacted at such meting that does not relate to the purposes stated Section 4 Whenever nonce is required to be given under the provisions ul statutus ul tl+c Arttcles of Incorporation of these by-laws, a waiver in writiity signed by tl+e persons entitled to said notice, whether before or after the time stated the+etn shall be deemed equivalent thereto Attendance at any meettng by a Dtrector shall be conclusively deeded a waiver of nonce of that meeting unless objection is made at the onset of such meettng to the failure to give proper nonce Section 5 A majority of the Dtrectors shall be necessary and sufficient to constitute a quorum for the transaction of bustness, ana the act of a majority of the Dtrectors present and voting at a duly called meeting of the Board or any committee shall be the act of the Board of Dtrectors or that commtttee, except as may be provided by statute or by the Arttcles tf Incorporation, or by these by-laws ARTICLE X COMMITTEES Sectton 1 There may be such specral or ad hoc committees as the Board of Dtrectors may from time to time establish for the discharge of particular dunes They shall be given specific responsibilities and a deadline for completion of their assigned duties Sectton 2 There shall be the standing committee specified to 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 to 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 rn 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 majonty of its members shall be Directors Section 3 The Board of Directors may at any time discontinue any of ns standing committees for such time as may be determined, and the dunes of any committee so discontinued shall be performed during such discontinuance by the Executive Committee 5 Secnon 4 l he Chair of any committee, wrth the consem of the Chao of the Board, may request the Cxecuuve Duector to appoint a member of the admmisuauve staff to serve as a liaison between the committee and the office of rite Executive Director, and the [xecutive Duector shall designate such a person to perform that service Such liaison person shall assist tits committee in rite carrying out of ns dunes Secnon 5 Except as otherwise provided in this Article, all standing committees shall meet on a regular bans Section 6 1 xP( uuvr C.ommntcr'ti a 1 hr L xcrutivr Conunntee shall have a nwunwm of Irve members, all of whom shall be Duectors 1 he Chao of the Board shall be the Chair of the Execuuve Committee The Vice Cltair of the Board, rite Secretary, rite Treasurer and the Past- Chair of the Board shall be members of rite Execuuve Committee The Execuuve Duector shall be an ex-officio member of the Executive Commntee, without power to vote, and shall not be counted as a member of that committee for rite purpose of determining a quorum b Between meetings of [he Board of Directors, the Execuuve Commntee shall have general supervision of rite administration and property of SOI~I, Inc except that, unless specifically empowered by rite Board of Duectors to do so, it may not take any action inconsistent with a poor act of the Board of - Duectors, amend by-laws, encumber rite organization through bank loans or other means, remove or appoint the Execuuve Duector, or take any other action which has been reserved for the Board c The Executive Commntee 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 Commntee 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 Comm~!tee shall meet on a regular basis least four times per year Special mee[Ings 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 quort,in for the transaction of business Secnon 7 No^'iinaunq Committee The Nominating Committee shall have a minimum of three (31 memheis all of whom shall be Directors It shall present to the Board of Directors nominations E for Dlrectors to be elected by tl~e Board, and for Cltalr, Vlce Cltair, Secretary and 1 reasurer The Commntee shall furnish information relating to the background and qualifications of all such nominees a[ leas[ two weeks prior lu [he 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 Dlrectors who are eligible for reelection, and develop and administer a program of orientation for newly elected Dlrectors It Shall report to the Board of Directors at the annual meeting and otherwise as rIfCVI115Idnr('S If'yuur• s CC h011 B 1 Iltallf (.OlllllllllP(' T hr Commntee shall also regularly annraise the hnanclal control and accounting systems of SOHI, Inc and recommend any changes it deems annroprlate 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 SOlil, 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 Secton 9 Fundraising Commntee - The f-undraising 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 whfch 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 ARTICLE XI INDEMNIFICATION Except rn circumstances in which a Drrector or Officer of SOHI Inc rs Fable for gross negligence, willful misconduct or punitive damages arising from the performance of his or her duties as a Director or Officer of SOLI, Inc ,every Drrector and Oifrcer shall be indemnified against any and all expenses and/or judgement incurred or sustained by such Drrector or Otfrcer rn connection with any action, suit or proceeding to whrch he or she has been made a party by reason of his or her havrng been a Director or Officer of SOHI, Inc ARTICtI XII CONE-LICT OF INTCRCST A Drrector shall b~ considered to have a conflict o1 utterest d lal such Director has ewstiny or potential futancial or other rnterests which impart or might reasonably appear to unpau such member's rndependenL unbiased judgement rn the discharge of his or her responsibdnres to SOHI, Inc , or Ibl such Drrector is aware [hat a member of his or her family (which for purposes of [firs paragraph shall be spouse, parents, siblings, children and any other relative rf the latter reside in the same household as the Drrectorl, or any organization in whrch such Drrector for member of hrs or her famrly) rs an officer, director, employee, member, partner, trustee, or cor.trtohng stockholder, has such existing or potential financial or other rnterests All Drrectorl 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 whrch such Director has a conflict of rnterest The minutes of such meeting shall reflect [liar a disclosure was made and [hat the Director havrng a conflict of rnterest 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 atwo-thirds vote of those present, provided notice of the substa~~ce of the proposed amendment is sent to all Directors at least ten days before the meeting Section 2 Prior to each annual meeting of ;he Board of Directors, the Executive Committee shall review these by-yaws and recommend anv nee.essary changes thereto 8 ARTICLE XV DISSOLUTION In the event Hawaii Special Olympics, Inc is dissolved as a corporation within the State of liawa~~ and ceases to exist for the above states purposes and goals, said Certificate of Dissolution shall be Bled with the Department of Commerce and Consumer Affairs of the State of Hawaii m accordance wait the statutes of the State of Hawaii pertammg to [he dissolution of anon-profit corporation Upon dissolution, any and all assets of SOHI, Inc shall be held by Speaal Olympics International tit Washington, D C in escrow until such time as a new organaation is formed AAopted on f~ ( Date Speaal Oly cs Hawaii Chair aal OI ics Hawan Secretary 9 Special Olympics Hawaii (formerly known as Hawaii Special Olympics) Financial Statements December 31, 1999 and 1998 Akamme, Oyadoman & Kosakt Certified Public Accountants, Inc ' Special Olympics Hawaii Contents Pale [ndependcnt audrtors• report 3 Financial statements - Statements of tnancial posnion as of December 31, 1999 and 1998 4 Statements of acuvittes for the years ended December 31, 1999 and 1998 5 Statement of tunctional expenses for the year ended December 31, 1999 6 Statement of functionai expenses for the year ended December 31, 1998 7 Statements of cash flows for the years ended December 31, 1999 and 1998 8 Notes to financial statements 9 _2_ .~1~~1111111~, LJ~'dC10171~1I~1 ~ KOS~11~I i' 1:111111) I'UIiL1~ 4000l~IJ1 \~I~ Lac Independent Auditors' Report To the Board of Directors Special Olympics Hawau We have audited the accompanying statements of financial position of Special Olympics Hawaii (formerly known as Hawan Special Olympics) as of December 31, 1999 and 1998, and the related statements of activities, functional expenses, and cash flows for the yeazs then ended These financial statements are the responsibility of the management of Special Olympics Hawan Our responsibility is to express an opinion on these financial statements based on our audits We conducted our audits in accordance with generally accepted auditing standards Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financtal statements are free of matenal misstatement An audit includes examining, on a test basis, evidence supporting the amowits and disclosures to the financtal statements. An audit also includes assessing the accounting pnnciples used and stgmficant estimates made by management, as well as evaluating the overall financtal statement presentation We believe that our audits provides a reasonable basis for our opinion In our opimon, the financial statements referred to above present fairly, m all matenal respects, the financtal position of Special Olympics Hawaii as of December 31, 1999 and 1998, and the changes to its net assets and its cash flows for the years then ended to conformity with generally accepted accounting pnnciples GAR-~-~ ~~°°~i.,<~,-' ~ 71..~.,1~ ~ Gr~~, . Honolulu, Hawan May 18, 2000 Special Olympics I3awaii Statements of financial positron December 31, 1999 and 1998 1999 1998 Assets Cash and cash equivalents $ 381,745 $ 385,554 Short-term cash investment 88,000 10,745 Contributions receivable 44,502 46,613 Prepaid expenses and other 7,785 4,444 Eqwpment, at cost (net of accumulated depredation 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 $ 1,036,895 $ 957,077 Liabilities and Net Assets Accoun[spayable $ 40,146 $ 49,446 Accrued expenses 15,919 12,955 Totalliabilrties 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 , Special Olympics Hawaii Statements of acttvtttes for the yeazs ended December 31, 1999 and 1998 1999 1998 Changes to unrestricted net assets - Revenues Fundratstng - Spectal events (Note F) $ 274,577 $ 237,074 Contnbuttons 296,514 207,227 Merchandise sales 34,773 83,652 605,864 X27,953 Dtrect mazkehng contnbuttons (Note f) 181,740 158,350 State and county grants (Nose G) 164,083 153,948 Interest Income 40,306 41,158 Revenue from Special Olympics Intemattonal, [nc protects 18,716 5,664 Other 2,464 1,606 Total revenues 1,013,173 888,679 Net assets released from restrtcttons Satisfaction of program restrtcttons 5,000 - Total net assets released from restnctons 5,000 - Total revenues and other support 1,018,173 888,679 Expenses Program - Games 238,079 179,160 Training and other 512,132 525,930 750,21 l 705,090 Fundraising 115,607 116,159 Management and general 61,201 59,258 Total expenses 927,019 880,507 Increase to unrestricted net assets 91,154 8,172 Changes to temporarily restricted net assets - Fotmdatton grant - 5,000 Net assets released from restrtcttons (5,000) - Increase (decrease) to temporaztly restricted net assets (5,000) 5,000 Increase to net assets 86,154 :3,172 Net assets at begtnrung of year 894,676 881,504 Net assets at end of yeaz $ 980,830 $ 894,676 The accompanymg notes aze an mtegral part of the financial statements ' -5- b W DDb.r oO OOhoO OONNO.O [ohm Nm oa OOO m b D\ mb~ O l~mC•-•0~.--'OOV~'nNOO of m~ mv~ moo V O_ m ~ to ~O vt O~ v'f oo b v1 0o h N O b m [ ~ v1 N m N ~ O ~ O'o0 ~O Ov1 0000 NNh V l~bvl~N h[~ vim N-' O ~D l~ O O N et ~ O ~O m m m N N N N E..., m m c rn va ~ I C ip N N Nl ' O h ' ' vl ' ' ' V ' l~ N m ' ' ' O et N ~ - E hmh ~ ob o0 0o O~vlh No 00 - o u O N O b DD vl m O V l~ N b Vl N tO ~ m V ~O b FA 69 t0 ~ b'ct V O~vl ~Om ' ~O ' N ' NO~b Ovl NO ' ~ C O~ V [t O~ ~O o0 00 O 'n O DO V ~O - m O oo O O y mNv1 N O~--mN vib v'f --UNO+oo NCO h ~O b ~p N ~ N U m N W vl - h c'? 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T ~ N C\ h h H O~ O m N ,n M O V N M N N C H W N N b l O x u p u ~ u E Ma„n ~ oov .-.,nrnNON~oornc".,M oa. oo N o O V ~ ap y ~O Q\ r M ~O M N W r M O~ O~ O O I~ m ~ N M M D\ M 'a.~ U C ~ O~a\n r ~O ,n o0 t"~MO NO ~-+N OOMO~ Ooo N U U A O C Q O~~ M N M N N ~O 1~ N~ O vi oo M tt N O vl vi u ~ ~ sv s9 u td v E o n oo ,n t~ ,n ~ o 0o n ~o ,n ~o ,n o o Ci « U ti O M l~ O O M E N O ~p ~O dry N O+7 ~O O Oh vl~ VVI VI N ~~'f ~ f/] y ~ ~ b O~ O ~ ~ oo ~ oo" R ~ h O~ T O ~ ~ u m W fA H - .a u C ~ N 'a E H u ~ L N W d U ~ C ~ ~ C_ r G U O N a X H ~ ~ p u u is ~ 00 4 o ~ ~ ° ° ° ~ W ~ VI OU y L n ~ 4~ 4U. rr w y OU U .D ~ W ~ G ~ m ~ a ~ d [ ti ~ fd ~ y ~ ~ d _N ~ N g H Y U ~j ~ H w ' ~ 6.'O C a, ai ayi ~ 4. U C 7 _ d ~ U ~ ~ ~ D. C O i. N N DO C ,9 EL' O N .Cw O. ~ CG~pCCL NCC ttd .dCC .O U U T X u y A N' G ~ C U T C A td N u cd y y O ~ c N T ~ W ~ w d~ v0-i O O ~ oD H OOCH. a) w C ~~j :4 V :d o O O ~ .E O O U^. O y d d«~ y~ 0 O N O v ~nat6.w daU~Owcn~aF=cnwri¢,Sn°,U~OO Q -7- Special Olympics Hawaii Statements of cash flows for the years ended December 31, 1999 and 1998 1999 1998 Cash Flows from operating activmes - Increase In net assets $ 86,154 $ 13,172 Adjustments to reconcile Increase In net assets to net cash provided by operating activities Depredation 6,106 6,359 Loss on disposition of equipment l8 275 Increase in short-term cash investment (77,255) (745) Decrease in contributions receivable 2,1 1 I 16,147 Decrease (Increase) in prepaid expenses and other (3,341) 2,783 Increase (decrease)In accounts payable (9,300) 15,495 Increase in accrued expenses 2,964 1,975 Total adjustments (78,697) 42,289 Net cash provided by operating activities 7,457 55,461 Cash Flows from investing activities - Purchasesofequlpment (11,466) (2,550) Proceeds from sale of equipment 200 - Redemption of investment - 75,000 Net cash provided by (used in) investing activities (11,266) 72,450 Net increase (decrease) in cash and cash equivalents (3,809) 127,911 Cash and cash equivalents at beginning of year 385,554 257,643 Cash and cash equivalents at end of year $ 381,745 $ 385,554 The accompanying notes are an integral part of the financial statements -8- Special Olympics Hawaii Notes to financial statements NOTE A - ORG~~11Z4T101; Spectal Olympics Hawaii (formerly known as Hawatt Spectal Olympics) rs a non-profit orgazuzation incoroorated in 1972 pursuant to the laws of the State of Hawatt primarily to provide oppomuuties for physical activities, sports traicung and athletic competitive programs for clvidren and adults with mental retazdatton The Orgamzation is accredited with Spectal Olympics Intemational, Inc to conduct Spectal Olympics activities within the State Spectal Olympics Hawaii's programs are provided both statewide and through its eight district areas The Orgamzatton receives public support primarily through individuals, corporations, governmental cooties and other organizatwns m the State of Hawau A[ December 31, 1999 and 1998, the Organization s conubutions receivable were pnmaztly from various organizations to the State of Hawaii All of the Organization's December 31, 1999 contributions receivable are expected to be collected during 2000 Revenues received from the State of Hawaii aggregated 11 % and 13% and Special Olympics Intemational aggregated 10% and 12%, to 1999 and 1998, respectively NOTE B -SUMMARY Of S1GN1PlCANT ACCOUNTING POLICIES Unrestricted Nct Assete - 1'he Organization reports contributions as unrestncted support unless donor restrictions specify how the donated assets must be uaed Temporarily Restricted Net Assets - The Orgamzatton 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 restncuons Donor restricted contributions whose restncuons are met m the same period as when received are reported as unrestncted support At December 31, 1999, there were no temporarily restricted net assets At December 31, 1998, the Orgam7suon's temporarily restricted net assets consisted of a foundation grant to be rued for the Orgam7ation's Motor Activities Training Program Permanently Restricted Net Assets - The Organization reports as permanently restricted net assets gifts and bequests wluch have been accepted with the donor's stipulation that the principal be maintazned intact in perpetuity with only the income to be utilized At December 31, 1999 and 1998, the Organnation'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 sepazate account -9- Special Olympics Hawaii Notes to financial statements NOTE B -SUMMARY OF SIGMFICANT ACCOUNTING POLICIES (continued) Basis of Accounting - The financial statements of Special Olympics Hawaii have been prepazed on the accrual basis of accounting Gish, Cash Eqwvalents and Cash Investments - fhe Organization maintains cash, cash equivalents and cash investments at two Hawatt based financial institutions Insurance for its accotints 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 matunhes greater than three months to be short-tetra cash investments Egwpment and Deprectatton - Acquisitions of equipment are capitalized at cost, tf purchased, or at the fair market value on the date of donation, if contnbuted Deprectatton is provtded over the estimated useful lives of the assets on a straight-line 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 instuance and maintenance costs related to the van. As it is not matenal, 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 connechon with the Orgazuzation's program and fundraising activities Although significant, these services do not meet the revenue recognition cnteria under generally accepted accounting pnnctples The Organization is also the recipient of various donated goods (e.g air travel, lodging) received in connection with the Organization's program activities Accordingly, dtiring 1999 the Organization recognized non cash contnbutron revenues and program expenses of $39,800, which represents the fair mazket value of the donated goods Donated goods received during 1998 were not significant Use of Estimates - The financial statements are prepared in conformity with generally accepted accounting pnnctples and, accordingly, include amounts that aze based on management's estimates and judgments -10- Special Olympics Hawaii Notes to financial statements NOTE B -SUMMARY OF SIGMFICANT ACCOUNTING POLICIES (continued) Reclasstficattons - Certain balances rn the 1998 financtal statements have been reclassified to conform with the 1999 presentation These reclassifications have no effect on the change in net assets as previously reported NOTE C -TAX STATUS Spectal Olympics Hawatt is recognized by the lntemal Revenue Service as an orgamzattott exempt from Federal income tax under Section 501(c)(3) of the Internal Kevenue Code NOTE D -ALLOCATION OF EXPENSES The costs of providing the Organization's program and other activities have been siimmanzed on a functional basis to the statements of acttvtttes and of functional expenses Substantially all of the Orgamzatton's costs have been allocated between the program, management and general and fund- raistng activities benefited NOTE E - OPERATING, LEASES Spectal Olympics Hawatt leases office space tinder a noncancelable operating lease which expired in September 1997 and was subsequently extended to January 2000 at a monthly lease payment of $2,169 This lease continued on a month-to-month basis through Apnl 2000, when the Organization relocated its office. In Apnl 2000, the Organization entered into a nonconcelable operating lease, for its new office, which expires m March 2004 and provides for a monthly lease payment of $2,984 In addition to the above, the Orgamzation leases on a month-to-month basis, office and other space for its programs NOTE F -PUBLIC SUPPORT The Orgamzation is the beneficiary of several Spectal events sponsored by other orgamzations Substantially all of the direct costs of these events are paid for by the sponsonng organizations The Orgamzation has an agreement with Spectal Olympics International, Inc which conducts direct mazketmg campaigns, including direct mazl, to increase public knowledge and awazeness of the Orgazuzation's rrussion and activities m the State of Hawaii Spectal Olympics International, Inc pays for all costs of the direct mazketing campaign and the Orgamzatron rs a beneficiary of a portion of the net proceeds of the Hawaii campaign -11- Special Olympics Hawaii Notes to financial statements NOTE G -GRANT AGREEMENT The Orgamzatton ~s the recip[ent of reimbursement type giants awazded annually by the State of Hawan and the Counties of Maut and Hawau At December 31, 1999 and 1998, remaining balances on these grants of approximately $76,000 and $64,000, respectively, had not been expended or received by the Orgaruzatton The remaining balances on these grants are not reflected to the Organtzat~on's financial statements at December 3l, 1999 and 1998, since they d[d not meet the revenue recognition cn[ena under generally accepted accounting pnnc~ples -12-