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COM 0122.037 2000-2002
StephenK Yamashzro H 4 Takahash: azTY tlayor = D+recror - COUNTY Of I~Ii4101i41`I DEPARTMENT OF FINANCE 25 Aupum Street, Room I I S H+lo, Hawut 96720252 (808)961-8234 Faa(808)961-8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02) HUMAN SERVICES NONPROFIT GRANTS REVIEW COMMTITEE FISCAL YEAR ENDING June 30, 2002 DATE OF APPLICATION• January 30, 2001 GRANT APPLICATION FOR Kealakehe Prevention Program (f'ropam 77tla) Legal Name ofOrganuatron The Salvation Army-Family Intervention Services MarlwgAddress• P. 0. Box 5085 Hilo, HI 96720 Facility/StteAddress 21 W. Ohea Street, Hilo, HI 96720 Dvector/StteManager Alvin Jitchaku Organua~onPresrdeat. David Edwards Contact Person (Grant Wnter)• Alvin Jitchaku Phone: 935-4411 Ext 16 Amount of Request for County Fands• S 44,814 Total Annual Budget of Organtzatron. S 2 ,377.638 Has the applicant applied for any other funds firom the County of Hawaii flits fiscal yeafl Workforce Investment Act ?x Yes Souroe/Departmem:Housing & Community Development ? No Ageacy/Program(s): ? Social Sernces ~ Youth Programs ? Elderly Programs Check Categones ? Culture and Arts ? Education ? Other Briefly, define the program for which fending b behtg regnestad: Prevention program for youth in the decrease of use and abuse of alcohol, illicit drugs and early use of gate-way drugs, violence, and decrease of adolescent sexual behavior through SMART Moves, a nationally recognized prevention program. Comm. No, ~ z ' 3 ~ File No. g D -1- / 2 2. 3 ~ Ref. ToFr.».a+ Hs ea Comm. Na~~~ Rnf Tlata I. QUALIFI'ING STANDARDS FOR APPLICAPiTS Art applicant must meet all ot'the followmg standards ? Be chartered or otherwise authorized to do business in the State for charitable proposes and exempted from ~e federal income tax by the lnremal Revenue Servrce ? Have a governing board whose members serve wrthout compensation and have no conflrct of mterat betwern rhea regular occupanom and the services provided ? Have bylaws or polrcros whrch describe the manner in which business u conducted, including management, audrt, fiscal polraes and procedures, pohwn on nepotism, and polrctp oa maoag®eat of potrntral conflrct of interest. ? Have at least one yeai s experience with the tames or actihry for whrch the appropriation u sought or can otherwuu demomtrau to the satisfaction of the County sttf5cteat expertise to successfully carry out the sernce or activrry ? Be licensed and accredrted in accordance wrth applicable requuemeais of Federal, State sad County laws II. GRANT CONDITIONS The applicant agrees to cor~ly with the followmg tams and cottdthoas prior to recavtag a grant award A Comply with applicable Federal and State laws prohtbrtiag duc+++*+++•hon against any person on the basis of race, color, national angin, religion, creed, sex, age, or handreap. B Agree not to use nay public foods for purposes of entetteinmetit or pcquurta C Comply oath such other regtruemetiu as the Drrector of Finance may prescribe to ensure by the nonprofit organration vrth Federal, State, and Caunry laws, end established standards for fiscal and program managematt. D Allow the Dttecmr of Finance, the commrtted of the council and therr staffs, end the Legrslative Auditor access w records, reports, filer, and other related documenis in order that the program, management, and fiscal prsctica of the norrptofit organvanon may be monitored and evahtetad to astute the proper sad effective expmdrture of public funds III. RECORDS AND REPORTS A. The applicant shall follow generally accepted accounting ptoce~rrea and ptacticw and shall mamisin books, records, documents and other evidence whtclt suffictantly end properly account for the mcpamtmre of County funds. The boob, recor+de end doctmienis shall be snbJect u all rasonable trma to uispection, reviews, or a»dtb by the County expending agency, the Dnector of Finance, sad eha Legishmve Audttor, or by therr representatives. B The County expending agency, Director of Finance, or Cotmry Council may request periodic written reports on the use of County Curds C The nonprofit orgiuuzanon shall submit a final wnttm report to the Legislative Audtaor antbin Bury (60) days after June 30 of the fiscal year The :sport shall include an explaaanon of the public benefit. derived from the awarding of the groat, a luting of other fundurg sorriest and amormts obtained during the grant period, and a complete accounting of all rrtpendrtures sapporsed by Cotmry of Haweu grant fiends ilm Chapter 2, Article 25, Section 2-142(d), Hawau County Code, amended Asrgiist, 1999} -2r IV. QUARTERLY ALLOCATION Under no circurnstaaces shall grant funds be disbursed in a lump sum payment Grtint funds will be disbursed to Grantees only through a quarterly allocation process The disbursement of grant funds can be formulated on an equal quarterly apporootuneat bests V. GRIEVADICE PROCEDURE The applicant will adopt and maintain a gnevance procedure to assure proper accounting for any canteen and comphimn about its program or sernces thu may arse from its members, employees, clients or from other membm of the public VI. DISCLOSURE OF INFORMATION All utformauon, data or other matenal provided to the County by virttu of thu application shall be subject m the Uniform information Practicd Act (LJIPA), Chapter 92F, Hawau Revved Stemtd. All such matenal is deemed government record and shall be open to the public and may be provided to other pobhc and/or pnvete funding sources VII. CONTINUED ELIGIBILITY Any applicant or recipkat who withholds or omits nay material facts or delmeratd~ aitarepresenb such fub to the Coualy of Hawall shall: (1) i,~,r•.i....ly be diequahfied from consideraaon far Noaprofn Grant funding, OR (2) be m nohinon of the terms of the Grant Apaement of Couty funds m which case a grant agiaement can be terminated by the County and the recipicmt or provider may be liable to re~btuse all or a proton of any funds received therein. VIII. ACKNOWLEDGEMENT The Salvation Army-Family Intervention Services (Legal Name of Organiation) h~~, ~a to admmisar ~ Kcal akehe Prevention Program (Program Titk) m accordance with the regulahom, policies end procedures prescnbed by the Hawau Coimty Finance Department Dtatnbution of grant fiends is limited in grantees which ere m compbaace with County regulations, policies and procedura. The Cotmty reeves the noht to withhold gtmt dratn'btitieas u any time the grmtee rs not m compliance. It v the policy of the Cotmty of Hawau and for those who do brisineas with the County to provide equal emplaymaat opportimitla to all peraoiu regardless of tace, physical disabilities, color, telipon, sex, age, or stational angm a mandated by the Federal Cml Rights Acts, u amended, end nay other federal or stau laws relating to equal employment oppormmaes IX. AMENDMENTS TO THE APFLICATION/EVALUATION The applicant assures thu it will submit to the Human Sainte Noaprofa Graote Review Coiamittee (HSNPGRC) for prior review and approval a wntten request and luslificanon for any chmgas, addi4caa, err deletions m my portion(s) of the grant application err a duly executed Grant Agreement of County Funds. The applicant will cooperate and nearer m any effort undatalrm by the HSNPGRC in evahiue, mspetx or othersvtae monitor the effectiveness, Cesubihty, and/or coat efHeiency of eny and all prsictices, policies and piocediaa or actmtw pursuant to thin application or any grant desgaation or allocanasi received sa a result of thn application. -3- Y. AUTHORITY :~yD CAPACITY OF APPLICANT The applicant cerufies [ha[ rt hu the authonry and capactry to develop and submu thu apphcaaoa, and to fully adttiimster the program(s) putsuant to this apphcanon UNSIGNED PROPOSALS WILL NOT BE ACCEPTED! ~ 1/15/01 signanueof~oOX Divisi nal Commander Dace ~ 1/16/01 ~ Signattue of Exewnve D[rector ger Date •J -4= TABLE OF CONTENTS SA-FIS KEALAKEHE PREVENTION SERVICES DESCRIPTIOi\ PAGE NO. TAB NO Ptngram/Service Description Overvtew 1 1 Problem/Need 2 1 Collaboration/Coordinat~on 3 I Goals and Objectives 4 1 Service Delivery 5 I Evaluation 5 1 Program Fees 6 I V lability 6 1 Orgarmzat~on/Agency InformaUOn Boazd of Directors 7 1 Past Performance 8 1 Financial 9 1 Monitoring 9 1 Alcohol. Tobacco, Drug Free Policies 10 1 Budget Tables 2 Organizational Cbazt/Boazd of Directors 3 StaffInformatiom Sheet(Original Only) 4 Job Descnptions/Resumes(Original Only) 4 Financial Questionnaire 5 Financial StatemenUAudit 5 IRS Form 990/Letter of Exemption 6 Articles of IncorporationBy-Laws 7 Certificate of Insurance 8 Use of Tobacco Policy 8 Drug-Free Workplace Policy 8 2001 NONPROFIT GRANT APPLICATION THE SALVATION ARMY-FAMILY INTERVENTION SERVICES PROGRAM/SERVICE DESCRIPTION KEALAKEHE PREVENTION SERVICES A. Overview 1 Describe the program for which funding u being requested. The Salvation Army-Family Intervention Services(SA-FIS), formerly called Kona Intenm Home for our Kona program, proposes to continue our prevention program started in 7/98 for youth in the decrease of use and abuse of alcohol, illicit drugs and eazly use of gate-way drugs, vrolence. and decrease of adolescent sexual behavior. This service will be available to at-risk populations such as runaways and other status offenders, those at risk of teen pregnancies or involvement in youth gangs, and youth expenencing poor adjustment to school including truancy and dropout through a Youth Development Specialist positron fined through this grant request. Research indicates that children are influenced by home, school, peers and the community in which they resrde. We will undertake acommunity-wide approach in addressrng child and adolescent problems, focus on reducing risk in the four areas mentioned. The overall goal of the program >s to provrde prevention services to the Kealakelte community whose children attend Kealakehe elementary, middle and high schools, with special attention to families resrding in the public housing projects such as Kealakehe, Kaimalirto La'i Last and Jack Hall, as well as the Hawaiian Homes Kamo Hale. This will be accomplished by implementing elements of SMART Moves, a nationally recognized prevention program developed by the Boys and Girls Club of Amenca, whttch stands for Skills Mastery and Rpistance Training.. Services of the current county funded programs will continue including cultural and community service learning; collaboration with the Kealakehe Neighborhood Watch program; and peer mentoring and leadership development programs. 2. What unique or significa~ setvrce will be provided? SMART Moves will be the centerpiece of various services provided. It lies been recognized as one of 10 exemplary primary prevention programs by the US Center for Substance Abuse Prevention(CSAP), and fire National Prevention Network(NPN) of the National Association of State Alcohol and Drug Abuse Directors It has been lauded as a premier prevention program by the White House Conference for a Dtvg-Free America as well as the Children's Defense Fund, and cited for its parent training component by thte Office of the Inspector General of the U S. Department of Health and Human Services. SMART Moves arms to provide youth wrth the knowledge, skills, self-esteem, and peer support to help tltem achieve the following: ? Avoid using alcohol, tobacco and other drugs. ? Avord involvement in other drug-related activitres, such as dntnk-driving or drug trafficking. ? Postpone sexual activity. Separate components have been developed for specific age groups• SMART Kids u for children ages 6-9. Start SMART is for preteens ages 10-13. 1 Stay SMART u for teens 14-16 Be SMART >s for teens ages 15 and older who serve as peer leaders SMART Parents ~ a complementazy cumcultun for parents. Collaboration wtth the netghborhood watch program will involve workutg with youth and fanulies in the commtmtty to strengthen and make the community safe, while the peer mentoring program will empower youth, lessen recidivism in the juvenile justice system and increase school attendance. Cultural diversity classes will help children recognize and respect the differences in each other and learn how to manage their anger and improve peer relationships 3 Wltat specific outcomes are to be achteved~ The outcomes we hope to achieve include decrease in juvenile crimes, involvement in drugs, violence and gangs, eazly sexual behaviors, and improvement in academic performance and school attendance. We also hope to assist youth in developing healthy behaviors and provide them with a strong foundation of skills for health promotion and problem behavior prevention 4. How will the proposed program empower partictpants!clients to become self-sufficient and facilitate positive social change? SA-FIS utilizes a Youth Development strategy which is based on the premise that most youth will become effective and contnbuting citizens of our society by providing them 1)a sense of belonging in an enwronrnent they know they are welcome, where they fit and are accepted, 2)a sense of usefulness by giving them the opportunity to do something of value to others, 3)a sense of competence with a feeling of pride that they are capable of doing something and doing rt well, and 4)a sense of power and influence for which they have a chance to be heazd and have influence on decisions. With the implementation of the Youth Development strategy, and prevention pnnctples of SMART Move, and involving parents and members of the community, we believe the youths served and their pazents will be able to make positive social changes in their behaviors. B. Probkm/Need: 1 What is the problem/need the proposed program is designed to meet? Alcohol and other drug use is a particularly insidious problem because rt rarely remains isolated. It is widely recognized as a major contributing factor in other youth problems inchtding: school failure, truancy, sexually transmitted diseases, runaways, suicide, pregnancy, school dropout, family problems and ct~mes. According to a recently released fifth annual Survev of Social Indicators by the Hawaii County Mental Health Association, West Hawan tops the list with alcohol abuse This district has continued to grow in population from 8100 in 1970 to 33,500 in 1994. West Hawaii has a highly transient population. The high cost of living requues parents to hold down several jobs, wlvch leaves children without supervision during the evenings and weekends. Transience and rapid population growth aze two factors which co~rtbute to a commmity being at risk. Statistics released by the Kona Cotttmumty Policing Team indicate that there were 8,754 missing person reports Sled in North and South Kona in 1996. Most of these reports involved youth. Also, according to a survey conducted by the University of Hawaii Center for Research, 66% of youth 2 who were provided sernces at SA-FIS residential program reported they had friends m gangs or knew of people in their neighborhoods who were m gangs. Approximately 90% of youth receiving services through SA-FIS residential or outreach programs in Kona were identified as being chronic status offenders or law violators, while 85% were not in school, or being home schooled but not completing their homework. The SA-FIS facility is located m the Kealakehe community In a Honolulu Advertiser article published 1/18/98 entitled "Needy Schools Fail to Improve Kealakehe Elementary and Middle Schools were listed as a Title I school which receives funds because at least 40% of the students qualify for free or reduced lunches, and identified as in need of improvement 2 Who aze the tazget population and what are the specific needs The tazget population are youths ages 6 to 18 years of age and their families who may be at risk of becoming involved with alcohol/drugs, juvenile crimes or other delinquent behaviors, have low self-esteem, poor academic performance, and/or lacking opportunities to participate in ahemative pro-social activities. 3 What is the geographical azeas(s) to be served, facility and hours of operation? Tlns Youth Development Specialist will primarily serve the Kealakehe community whose children attend Kealakehe Elementary, Middle and High Schools. This is tbe only position we have providing prevention services through our Kona program, whose business hours are 8:30 a.m to 4:30 p.m However, Ho'okala, an adolescent diversion program is available 24 hours a day to the police for juveniles arrested by the police as is our emergency shelter program Services offered through this prevention program will be done so in consideration of program needs beyond the normal office hours, including evtning and weekends. C. Collaboration/Coordination: 1 What specific measures will be taken to collaborate%oordinate with other community resources to achieve maximum program efficienc}r and cost effectiveness?. In an effort to collaborate and not duplicate services, SA-FIS outreach edm~n+M*Ation and outreach staff have been n,crr,!ns+ ntal in bringing community agencies together through ongoing contacts with such programs as Parent Center of Kealakehe Middle School, Community Policing program, Kealakehe Neighborhood Watch, QLCC, Kealakebe Youth Council, Faintly Support Services, principals of Kealakehe Elementary, Middle and High Schools, and Alu Like. We have also been able to obtain approval to utilize c]assroom space at the elementary and middle schools to implement our AS1P(After School Improvement Project). 2 How will these measures reduce or eliminate any existing duplication of services to your designate tazget group? Through the activities listed above, duplication of services will be avoided. Rather, there has been and will continue to be a coordinated effort at providing services to the youth of Kona 3 D. Goals and Objectives: 1 What are the mayor goaLs/benchrnarks of the proposed program Goal 1: Pronde prevention actrvrtres to educate youth and teach them the resistance skills needed to avoid involvement with alcohol and other drugs and the postponement of sexual mvolvement through the SMART Moves program. Goa12: To prevent or reduce delinquent behaviors by mvolvmg youths m actrnties that will promote and increase participation m alten~ative pro-social activities such as peer mentormg and leadership training, provide cultural and community service learning activities and improve or enhance their personal health. Goa13: Involve youth and aduhs as mentors to assist with the planning, unplementation, and evaluation of SMART Moves actinties and the goals and objectives of the program Goa14: Improve pazeat/family relationships by offering parents opportunities to participate m prevention-focused activtties. 2. What speciSc oblectives/actionsteys are planned for each goal? Objective 1.1: Conduct small group sessions to provide accurate information about "gateway drugs" and the consequences of usmg them Objective 1.2: Conduct small group sessions to identify peer and social pressures that influence young people to become involved in cigarette smoking, use alcohol and other drugs and adolescent sexual involvement. Objective 1.3: Conduct small group sessions to develop skills necessary to resist cigazette smoking, the use of alcohol and other drugs, and adolescent sexual involvement. Objective 1.4: Conduct small group sessions to provide youth with adecision-makurg process that will help them make responsible choices. Objective 1.5: Conduct small group sessions aimed at improving self-image. Objective 2.1: Provide peer mentoring and leadership development training. Objective 2.2: Provide culturally competent and community service learning activities in collaboraUOn with private and public community organizations. Objective 3.1: Provide peer leaders with small group prevention-focused activities on alcohol, drug and teen pregnancy through the SMART Moves curriculum. Objective 3.2: Provide opportunities for peer leaders to increase their sense of usefuhyess by co- facilitating Start SMART activities Objective 3.3: Provide peer leaders the opportunity to feel personal pride and accomplishment by assisting with the achievement of program goals and objectives. Objective 3.4: Provide oppoRunity for peer leaders to experience a sense of empowerment by involving participants in ongoing evaluation activities. Objective 4.1: Provide parents with small group prevention-focused activities on alcohol, drug and teen pregnancy through SMART Parents curriculum Objective 4.2: Provide parents the opportunity to mrprove parent-child relationships through experiential learning activities Objective 4.3: Develop with parents, activities and events that will promote 18mily cohesion and inchuiveness. 4 Objective 4.4: Establish working relationships with community organizations that support and strengthen family support initiatives. Obieethve 4.5: Provide family-focused interactive, skill-building sessions to increase knowledge about alcohol, tobacco, drugs and other nsky behavior 3 What u the tineline(start and end dates) for each action step Begin July 2001 and end June 2002. Objectives 1.1, 1 2, 1.3 Begin September 2001 and end June 2002: Objectives 1 4, l 5, 2.1, 2 2 Begin December 2001 and end June 2002• Objectives 3 1, 3 2, 3 3, 3.4 41,4.2,43,4.4,4.5 4. What significant client-centered outcome(s) will the program achieves How many participants will: a)Attain at least one personal program outcome; or b)Show measurable progress towards your program goals. The children and adolescents who complete the SMART Moves program will develop the skills necessary to resist the pressures and influences that promote alcohol and other drug use, premature sexual involvement, and healthy behaviors to promote positive academic perfom~ance, school attendance, and nondelinquent behaviors. 75% of youths served will complete the Smart Moves program Parents of these youths will participate in SMART Parents, which provides the same information given to their childreq and assists in communication skills between parent and child. E. Service Delivery: 1 What methodology will be used in the proposed program's delivery of service(s)? SA-FIS has a outreach prevention program which targets youth 6 to 18 years of age and their families who may be at-risk of becoming involved with juvenile crimes or other delinquent behaviors, low self-esteem, failing academic performance, and/or lacking opporhmities to participate in alternative pro-social activities. Service delivery cottiponetits include: 1)Personal and Educational Development; 2)Cultural Enrichment; 3)Citizenship and Leadership Development; 4)Parent Compone~ for Prevention; and 5)Cottmnmity Outreach activities. The cultural and community service activities program will be developed with input and planning from youth and participate in pro-social activities including tecreatioq arts/crafts, outdoor excursions and educational enhancement activities to prevent involvement with youth gangs and delinquent behavior. The phrase "Youth Development" best describes fire programmatic approach taken by SA-FIS in meeting the needs of the youth we serve utilizing a Youth Development strategy described in Section A-4. SMART Moves, a national drug, alcohol, and teen pregoaacy prevention program will be utilized in addressing the needs of the target youth population and the cottmtunity. F. Evaluation: 1 What process will be used to evaluate the program and sernce(s)? Present in the objectives and timelines is youth involvement m planning and iu>tplementing of program activities and special events which fulfills tbe treed for a sense of competence, usefulness and empowerment. SMART Moves provides for each youth to assist in modifying activities to 5 help convey the prevention messages to resist the negative influences of alcohol, other drug use and postponement of sexual involvement Pre and post tests are incorporated in the SMART Moves program, which will be administered by both youth and parents to assist with the evaluation process Small group meetings will be conducted to identify specific strengths and weaknesses of the service delivery and the outcomes achieved. In addition, the Specialist will subrrut monthly and quarterly activity reports which identify the number of youths served based on the objectives and information about accomplishments, problems encountered, coordination activities and future plans, use of volunteers, and ttainmg received. This will allow the Program Duector to continuously review quantitative data. In addition, the Program Duector will meet with program staff weekly, make at least one site visit per week, randomly internees youth and parent participants and meet with police, school officials and community agencies to receive feedback. Finally, the project as a part of its evaluation process will ask participants to complete a satisfaction survey at the end of each program yeaz. The evaluation process will also include utilizing an "Informative Evaluation Model." 2. How will this process measure the outcomes specified in Item D, (1-4)? The "Information Evaluation Model? is divided into two parts: 1)infornration gathering and monitoring procedures, and 2)a systematic evaluation process for the analysis of information gathered. Monitoring provides for comparison of program plans with what actually happened. It entails collecting specific information on events associated with the operation of the program in the respective Objectives or action plans. The process and procedures for systematic evaluation will be to analyze mformatron gathered through monitoring procedures and enables decisions to be made regazdina the following measures• 1)the efficiency of program; 2)the impact of the program on the targeted population; 3)the impact of the program on the total community; and 4)the unpact of the program on the overall identified problems. G. Program Fees: 1. Does your organization charge a membership fee for scrvice participants? No. 2 Does the proposed program charge participants a flee for service(s) provided by your organizatron? No. H. Viabili 1. What is your justification or rationale for the expenditurc of public funds for the proposed program? Youth serving organizations such as SA-FIS play a very ntal role in fostering the heahhy development of youth. In order to succeed in thrs undertaking, however, requires a partnership between youth serving agencies, government and the community to join in a copaborative effort to expand opportunities for young adolescents. Especially, to provide quality and relevant out of school activrties as proposed by this application. These prevention programs will assist youth to keep out of the Iuvenile justice system, which taxes the manpower and finances of the courts, police, treatment and intensive treatment and counseling programs, schools, and the community at large. Private non-profit agencies such as SA-FIS must rely on funding through private and government sources in order to implement prevention program for youth. The entire comm„nity 6 benefits from such programs, which to a large extent, aze funded by taxes and other fees paid by the public 2. What are your financial and programmatic plans to sustain the proposed program beyond the upcoming fiscal year? We aze always seelung ways to fund th>s program through purchase of service contracts through state and federal funds. We had included funding for th>s and addiUOnal positions in our purchase of servrce funding request for FY00 and FY01 through the State Office of Youth Sennces However, no funding was approved. Funds for our Safe and Drug Free Schools program ended July 1999 And our Public Housing Drug Elimination Project for the Kealakehe public housing protects whrch began October 1999 ended in December 2000. We also continuously explore funding through private trusts and foundations to assist sustaining this program However, no such funds have either been available or appropriate for the type of program we provide. The possibility of securing funds through other state government sources during the upcoming fiscal year is not very promisrng, as major request for proposals will not be advertised until November 2002. We will continue working closely with Boys and Girls Club of Hawau to explore the availability of state and federal funds for joint projects. I. Budget: See attached budget tables and attachments. ORGANIZATION/AGENCY INFORMATION A. Board of Directoro: The Salvation Army(SA) presently operates in over 100 cotmtries led by an international leader with the rack of General. SA divides the work into geographical territories, each directed by a Temtorial Headquarters Coairnender(THQ) who is responsible to the General. The US is divided into four territories, each incorporated separately with its own Board of Directors, with Hawaii being part of the Western Territory covering 13 states. Each Territory is broken down into Divisions headed by a Divisional Commander. Hawaii's Divisional Headquarters(DHQ) is located on Oahu. Tbe Western Territory Board of Directors, located California, is responsible for the 13 states wrthm the Territory and is primarily responsible for corporate matters. Givtn their broad responsibilities, the Board is unable to conduct the everyday affairs of the individual SA units and programs. Therefore, specific responsibilities are delegated to the Finance Councils in each Divtsron The Hawaii Divisional Finance Council(DFC), located is Honoluhr, is composed of the following Officers and serves as SA-FIS's "Board of Directors.": Divisioml Commander; Secretary, Finance Secretary, Youth Secretary, Director of Women Ministries, all of whom have specific state-wide responsibilities. Hereafter, and information requested about the Board of Directors will relate to the DFC. 1 Has the organization's Board of Directors received formal training wrthin the past two(2) fiscal yeazs? No. a)What plans do you have to provide formal training to your cumitt Board of Directors? No specific training is scheduled, as each member of the DFC has administrative responsibility to specific program areas. SA-FIS provides orientation to the Divisronal Secretary, who is the immediate supervisor to the Arlmin~ct*ator of SA-FIS regarding programs and services 7 of the agency b) When will the next boazd training be completed? None ~ scheduled DFC members attend seminars and management traitung sponsored through SA or outside providers relative to their azeas of responsibilities on a as needed basis. c)How will you provide formal training to newly aznving boazd members or boazd members who miss a scheduled trauring? Onentation to SA-FIS programs aad services will be provided either through the Divisional Secretary or SA-FIS Administrator 2. What aze the na •marv roles and responsibilities of your orgamzation's Executive Duector~ The Interrar Home Admrtustrator(IHA) is responsible for the overall admimstratron of SA-FIS residential and prevention and outreach programs serving the entire Count, and supervision of the Program Directors for Residential and Outreach Services, and a i~l~+*stive staff: She works cooperatively with the Hilo, Honokaa and Kona Corps Officers and their respective Advisory Boards, but ~ directly responsible to the Division Secretary. 3. What aze the rime roles and responsibilities of your organization's Board of Directors? From an operational perspective, the DFC serves as SA-FIS's Boazd of Directors• a) It approves the hiring, promotions and termination of all employees. b). It must approve all contractual agreements(Business/professiomlconsultants, vehicles, rentals,etc.) in the Divisioq and those requiring corporate approvals are forwarded to THQ. c) SA-FIS makes all program decisions and establishes inter-agency workmg relationships, but ~ still responsible to the Divisional Secretary, and thereby the DFC for its performance. SA-FIS's plans to establish new programs or expand existing ones must first be approved by the DFC. d). SA-FIS cannot make major business decisions or enter into arty wntten agreements without the DFC's approval. e) Although government contracts must be approved at THQ, the DFC is delegated the authonty to approve contract amendments, so it has some jurisdiction over such contracts. t). The DFC has oversight responsrbr7ity of all SA activities and has the authority to intercede in any business activity which appears counter to the interests of the corporation. g). The Board of Directors recognizes the DFC as its local agent in all SA activrtres, and for practical purposes, the DFC funetioas as the local Board of Directors. B. Past Performance: How effective has your organization/agency been in achieving program goals in the past two(2) fiscal yeazs~ Include the following information: a)Quantitative data on numbers served; a~ b)Qualitative data showing number and % of participants aclilevrng measurable outcomes? SA-FIS operates a residential program which includes an emergency slreher in Hilo aad Kona and group home m Hilo, and outreach and prevention programs m Hilo and Kona Tbe residential program accepts placemem of youth 12 to 17 years of age from 24 hours to 90 days for abuse and neglect from DHS and status offenders and law violators from Family Court. During FY99 and FY00, the following youths were served: 8 315 youths were provided residential caze due to lack of other placement resources 80% were provided incident free sanctuary days 70% were assisted to return home within 30 days 25% were assisted to enter other alternative placements within 30 days Ho'okala, a adolescent diversion program, accepted 325 referrals from the police for youths arrested for status offenses who were unable to return home 85% were reunited with their families. 85% of those referred by the police were not referred back to the program 375 youths and 250 parents were provided supportive services through prevention sernces aimed at providing couriseling and pro-social ahernatrve activities. 600 units of activities were provided to these youth and parents. C. Financial: 1 Have your organization's current program operations r~9+npd tbe same as last yeaz~ What major program or financial changes will be incuaed next year? The residential program has remained essentially the same as last year. Funding of $50,000 per year for our Community Outreach for Drug Abuse and Violence Prevention program which began 7/97 ended 6/30/99 We received a Public Housing Drug Elimination Grant of $69,000 for the penod October 1999 to December 2000 from the Housing and Conimimity Developmem Corporation of Hawaii for a drug prevention program in the Kealakebe public housing projects. This funding was combined with the county grant to allow outreach worker Elaine Watai to work 30 hours per week This proposal requests funds to continue Aunty Elaine at 30 hours per week There are no other funds to allow her to work 40 hours per week. 2. What is the status of all your organization's mayor comracts or agreements for the coming year All contracts and agreements including eiaployment agreements, office leases, grant and purchase of service fiuidittg is expected to remain the same for Kona programs during the next year. 3. How does the proposed program fit into your organization's long range financial plea? Long range financial planning for the proposed program will continire to be dependetrt on funding through the County grant process. No other fiuidmg sources have been identified or determined to be available for funding this program. D. Monitorine• 1 During the past two(2) fiscal years, what finatcial and/or a ++++ctr*A*ive monitoring has your organization received fiom airy a»d all fitnding sourres7 Please list all monitoring sources, contact riemes and phone numbers. a) The Salvation Army Territorial Headquarteis conducts an annual financial audit Contact: Major Katheruie Woods, Divisional Finance Secretary, Phone-(808)988-2136. 9 b) Chinaka, Siu & Co .CPA's conducts an annual financial audit Contact: David Chinaka, CPA,Phone-(808)737-1040 c) Department of Human Sernces conducts program monitoring of the emergency shelter program b~-annually Contact Aileen Andres, Program Specialist, Phone-(808)586-5748 d) Housing and Community Development Corporation of Hawaii conducts annual program monitoring of the drug elimmaUOn grant. Contact Annette Tash>ro, Grarrt Coordinator, Phone-(808)832-5911. e) Office of Youth Sernces conducts annual program monitoring of the Ho'okala program. Contact• Ho'okala-Cazol Imanaka, Program Specialist, Phone-(808)587-5725. In addition to monitoring of program services, OYS, DHS and HCDCH also reviews and approves our annual budget and subsequent revisions; Quarterly Activity Reports, which details number of clients served, achievement of objectives, accomplishments, problems encountered and future plans; Quarterly Expenditure Reports, which aze compared our annual budget. E. Alcohol. Tobacco and Dru¢-Free Worlcnlace Policies and In[ormation: SA-FIS has in place policies and procedures regarding the use of tobacco products which prohibits smokutg in offices and program facilities. Also, policies ensuring a dntg-free environment Policies and procedures for Use of Tobacco Products and Drug-Free Workplace are attached. 10 i O1 to M tD 4'1 V' > ~ W M lf) d' \p ~ \O ~ r-I d~ d I ; v~ E:- n-•. 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Attached you will Snd appropriate information regarding the current ttUe, which is 22.1e/a. This rate should be used in all claims for indtrect costs on grants a~ contracts in conjtuxtion with contracts with the federal government. If you have questioag, Please let tue Itnow. Sinc^er-ely,/ ?Vv C. Bruce ]oms, Major Territorial Fint~~l SAY cb Enclosure Feoc IYt-0aYb www sehetlenrmy. wewesl orq Phone: (E6Z) IG1~72E FJAeL bruwJotterdlllAAlJrv~ttonertm'-mY NONPROFIT RATE AGREEMF,'NT EIN DATE• Octoher 2 2000 ORGANIZATION: FILING REF ;The preceding Salvation Army Western Territory Aareernent wan Sated 180 East Ocean Blvd. , 9th Fl - January 20, 1998 Long Beach CA 90802-4709 The rates approved in this agreement are for use on grants, contracts atdothe:r agreements with the Federal Government, subject to the conditions irs Seetioo I2 2 . SECTION I• INDIRECT COST RATES* RATE TYPES. FIXED FINAL PROV (PROVISIONAL) pREI7 (pRCD6TERMINED) EFFECTIVE PERIOD TYPE FROM TO RATE() LOCATIONS APpLICAAI~F. TO PRED. 10/O1/00 09/30/03 22.1 All A11 Programs PROV. 10/01/03 09/30/05 22.1 All all Programs •BASE• Total direct coats excluding capital expenditures (bui lcliag~, individual items of equipment, alterations sad renovations), sad that parti.oa of each aubaward in excess of $15,000. (1) N1007~ )RGANIZATION 3alvaclcn Army Western Territory =.GREEMENT DATE: October 2, 2000 ""'"'IGN .I SPECIP.L REMARKS AEATMENT OF FRINGE BENEFITS. his organization charges the actual coat of each fringe benefitdrre~t taPtderal ro7ects However, it uses a fringe benefit rate which is applied to aalanes and wages n tudgeting fringe benefit coats under pro7ecc proposals. The fringe benefits listed slow are treated ae direct coats AEATM£NT OF PAID ABSENCES: acataon, holiday, sick leave pay and other paid absences are includsd in saluios and ages and are claimed on grants, contracts and othez agreement¦ as part of the no>~nal cost cr salaries and wages Separate claims fox the costs of these paid a3}~eencn art: not ads EFINITION OF EQUIPMENT f cave 10/01/00 equipment is defined ae tangible nonexpendable peraonalprcperty having u.,eful life of more than one year and an acquisition coat o! 55,000 or aoreper unit. he following fringe benefits are treated as direct coats: ICA TAXES, WORKERS COMPENSATION, HEALTH INSURANCE, VNEMPOYMENT INSURANCE, NO RET=REMENT (2) ORGANIZATION: Salvation Army Western Terrltcry AGREEMENT DATE: October 2, 2000 ~ECIION III GENERAL LiNIiAiION9 he races an :RSe Agreement sre eub]ac~ co +ny statutory ar +Mini •czacive 11nt1 [acicne and apply co a gna grant. contract ar ~c'ter agreement only ca cite extent chat tunda are avallabl• Accepeance oC the zacae is eub)ect t0 Ctte tollaing condi clone Only toe t+ incurred by the organluclon rexe included Sn Ste indirect coaC pool a (Sally at=Clptd~ taN costa are legal ~bl Sgaclona of the organi z+cion atw +ze allocable under ehe governing met prlnciplaa, 171 The earns coat( Net nave been ;rea ced as nd;recc coet+ sre not claimed ae 6lzact costa, (7V 93aSlar [ypae o1 costs hwa bean acrnr0ed conailtat atmwe izzg [ze+ceenc and 41 ITe LnConaclon provided by CM organlueloa rRieh ran Wad co aetablieh CM ratan L+tut hear Lad to De tni Genially ncomplece or insecure ce by the Federal Governtxnt In each sitwtione the race (e) mould G eubyaCL co reyociae ion ac the ~;eczecSan of the FMeral Covesxtmant ACCOlMf2 NO C7iANt'/9 h1a Agreement: Se Geed on the aecouncing eyetee parporcad by Cite ozganlzation to be in Ntect during NI tgnemarlL period Changes o eM method of atcounting Cox caste rRicR •L test the +eoun[ aC rliabuzeaeanc ruultitq tta ehe vee al Nis Aytaanwnc require guar approval a[ ens auehmrised repreeeneaelve of the cognizant agency 8ueh cttangu induda. but ea d lists aeil to cNngu m ne charging of a panel cular type o[ cnac [roe 1Mirace co direct. Failtt:e to obtain +ppser+l may result V mee ~ieallownce• FIkID RATPS C a tired rate 11 !n this Agraenun0. !t Se Deed ao an ae clm+u o! [ne coca for the penal comma rid h ry me . ashen the actual oab for ehi• peAOd ar• dec ermined, an adjuettMftt rill be maM to • reu oC a Cueura yutla) Co C10tyaW! Lor erne 61t Nrence e[vaan tM coati wad to a•eabl Lh tM fisted u4 aM aeewl costa. U9E BY 0T7~N FEO/MI. AGIIOCIZit M nca¦ In ch1• Agrgeent ..are aLap:cued Sn aacordanca rl Ch the authority Sn Oftiee of Ntuyemlac avtd snot( CirC Ular A-317 i rcular and should be +ppl led eo grants, contratta and otMr agreemance cwared by Lh1+ Oreular. a4!)aR m any lief e+ciana to A bove The organi nation nay pzwida copiae aC [ha AgraetYnt eo athlr Federal Ayeneiee to yive chain laslP aNifica e.ion of ehe grweent lY 'OQ (Y]miIW1I WSNCY BY Tffi OIIOANIZATION• ON /LWd OP tiC P[Di]atJ12. GOtvilti a lvaclon Arty 1NetesO Terri COZY D/PAATMQPf 0/IWL71i AND M91t1 @PI CICS 10A6aN1 SATION) L V _ ` ;9ICNA7V/I) (¦IONATlAi) David S Low INAN/1 lIA1R) DIII/COOR ONIElOt OF CORY WOOSION ITI77S) ITITIi7 Osyber 7 1000 i DATEI (OAti) 0077 Rw Rsp1u/otunv/t Janet 1Urn~r Telepttonet (4 1 5) 131-7 8 2 O (3) ATTACHMENT GRANT REQUEST ONLY PROJECTED EXPENDITURES SALVATION ARMY-FAMILY INTERVENTION SERVICES KEALAKEHE PREVENTION SERVICES BUDGET TABLE 2: Other Benefits• An employee who works 21 hours or more per week in an established position ~ eligble to become a participant in The Salvation Army retirement plan. It is a qualified plan funded with no contnbution from employees. Three(3) percent of the employee's wages are pazd toward this benefit BUDGET TABLE 3: Occupancy Repa>r and Maintenance: Th>s is tbe estimated prorated amount of normal repau and maintenance for plumbing, electrical and other minor structural problems. Equipment Rental. This is the estimated prorated amount of lease cost for equipment such as copiers and computer equipment and other office equipment. Equipment Repau and Maintenance: This the estimated prorated amount of normal repau and maintenance of office equipment such as copiers, fax machine and wmputer equipment Staff Training: Cost to provide classroom and other training includtng registration and tuition costs to attend conferences and workshops within state to increase the employee's effectiveness in pronding services to clients. Indirect Cost: Payment of 10% for support services for all income received to The Salvation Army Divisional Headquarters. Justification is attached. Program Acttvity• Client costs for participation in such acttvities a bowling, excursions, leadership camps to achieve goals and objectives. Other-Vehicle Lease: Prorated cost of lease cost for vehicle lease, used for admini.9trative purposes, including weekly travel to Kona for program supervision, which is more cost effective than allowing for mileage. Stephen K Yamashtro Hany A Takahashi .Mayor _ Director r ' • r COUNTY OF ~1A1i41`I DEPART~NT OF FINANCE 25 Aupun~ Street, Room 118 Hilo, Hawaii %720-4232 (808) %I $234 • Fax f 808) %1-8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02) FINANCIAL QUESTIONNAIRE Please include as an attachment an explanation for all "NO" answers to questions #1 thru #I 1 below rYXc~s No ? ? 1 Has the agency operazed continuously for the past three (3) yeara7 L^ J ? 2 Has the agency operated month a positive cash flow for the past three (3) years ® ? 3 Does your Board of Directors approve a detailed cash flow budget before the begtnntag of each Sscal year ® ? 4. Do your Board meeting minutes show thaz quarterly finaacral statements are approved ? ? 5 Is your egtuty balance az least 20°/a of your Total liability balance? ? 6 Is your Total Current Asset balance Lirger than your Total Cutieot T.inMlity balance? r® ? 7 Are beak recoacilrauons and accouatmg performed by someone other then the check sigoaWry~ L' J ? 8. Are you frilly insured for the agency's xehicle(s) and btrilding(s)? © ? 9 Is your Workers' Compensation az least 2% of payroll? © ? 10 Are you curtest (non-deltnqueat) on all payroll and payroll tax paymeab? ® ? l 1 Is the agency &ee of any pending litigation, liens orludgments7 ? ~ 12. Within the past 12 morirhs, has the agency applied for vetidas or bank crsdit and was dented ctsdit? If yes, please exphun. As the grant applicant, I certify that the agency hat sansfactonly responded to each of the abort grwtionr and axp(atned err needed I htteby certify that thcr itiforinatton rs true and correct to the bast of my biowlsdgr. ggency- Salvation Army, Family Intervention Service per; 935~-441®1 ptep~by Nancy Medeiros, Fiscal Manager ~~n//LE~G2~cr-~ 1/08/01 Pnm NamdT'tla L>.s Cerafiedby Pauline Pavan, Administrator ~ 1 OS O1 thin[ Nm o[Ecaamva Dliamor iasmn Om HAW i PAC 19 DIV The Sa/vat/on Army -USA Western Territory 2 HIIO ntarlm Home HIHBLSH 1t/2o/oo Balance Shoat 4 04pm ~ I 1 1 1 ASSETS loon CASH $39,873 50 1100 INVESTMENT OF SURPLUS FUNDS AT HO 45,292 30 t200 ACCOUNTS RECEIVABLE 402,144 38 1500 PREPAID EXPENSES/DEFERRED CHARGES 9,879 88 TOTAL ASSETS 4~ 9j,19p,Oq LIABILITIES 2000 ACCOUNTS PAYABLE 57,827 08 1600 DUE TO (INTlRFUND) 324,055 57 2700 ACCRUlD !XP!!1!lMRANOMI~810N 35,081 52 2400 OTHER CURRENT LIABILITIES (2,080 04) TOTAL LIABILITES 414,684.11 NET ASSETS (Fund Balances) 3900 OPERATING SURPLUS/DEFICIT 51,414 80 CURRENT OPERATING SURPLUS/DEFICIT 31,091 13 TOTAL NET A99ET3 84,503.83 TOTAL LIABILITIES AND NET ASSETS 197,190.041 HAW 8 PAC 19 DIV The Sa/vatlon Army -USA Western Territory 3 Hllo Interim Homo HIHBLSH „i2orog Balance Sheet 4 04pm ~ ~ ~ ~ ASSETS 1000 CASH 90.01-1001-100- Caeh in Bank - OperaOng #1 39,373 50 so-ol-loa4-ooo- Paty Caeh Funtl 500 00 Toral loco CASH 39,873 50 1100 INVESTMENT OF SURPLUS FUNDS AT HO 90-01-1101-022- Cash At DHO - General Rassrva 15,913 57 90-01.1111-201- Tempaady Dsdg RsaerverBuliding Reserve 5,200 00 90-01.1111-303- Tamporatly Deslg ReesrwrEqulpmsnt ReN 12,971 88 90-01-1111.402- Temporatly Dssfg Rassrves•Propnm Rean 265 55 90-01-1111403• Tamporadly Dsalg Reserves-Confersncee 10,941 32 Toral 1100 INVESTMENT OF SURPLUS FUNDS AT HO 45,292 30 1200 ACCOUNTB RECEIVABLE 90-01-1204-000- CTRL•Aeeounb ReceMble NON S A 402,144 38 Total 1200 ACCOUNT9 RECEIVABLE 402,144 38 1500 PREPAID EXPENSES/DEFERRED CHARGES 90-01-1501.101- Prepaid ExpenasslDSfsrtad Charges 9,201 88 90-01-1501.102• Pnpald ExpensalDelsrratl Chrg (alrcpns) 678 00 Togl 1500 PREPAID EXPENSES/DEFERRED CHARGES 9,879 88 TOTAL ASSETS *gT t~p•p~ LIABILITIES 2000 ACCOUNT9 PAYABLE 90-01.2002-000• CTRL • Accoun4 Payable • Vendors 57,827 OB Tota12000 ACCOUNTS PAYABLE 57,827 OB 1900 DUE TO (INTERFUND . 90-01.1972-000- CTRL -~rltMUnd -AP • DNq 216,732 87 90-01.1977.100- Imarfund -NP Support Servlee to DHq 107,322 70 Tofa11900 DUE TO (INTERPUND) 324,055 57 7100 ACCRUED EXPENSESRAANS911SSION: 90-01-7110-000- Waken Compematlan 488 01 90-01.1111-000- Employee Panalon PaYMM 487 99 90-01.7117-100• Short Term Dlaablllty 95 97 ee-01.7114aoo- DentalMNdlul manna ao7 Do 90-01.7114-000• Tax 9helbrad Annulllu 1,50000 90-01-7119-000• Unlpd Way Daduetlona 13 88 90-01.7119-000- Oarnlehmenl Deduetlona 18878 90-01.7170-000• Unemployment Payable 487 99 BO-01.2174-000- Aeerued Wagea • Payroll Reserve 18,788 48 90-01-4174.100- AceruW VautJOn 14,827.48 Teta12100 ACCRUED EXPENSESRRANSMI9SION 35,081 52 {2400 OTHER CURRENTT LIABILITIE'SX_u/ , ^ ~r-~ LI 1/rl lr 0 HAW 8 PAC 19 DIV The Sa/vaNon Army -USA Western Territory 4 Hilo Intorim Home HIHBLSH „/zo/oo Balancs ShNt 404pm . I 1II 2400 OTHER CURRENT LIABILITIES (wntlnueO 90.01-2405.000- Exchanpa ($2,080 04) Total 2400 OTHER CURRENT LIABILITIES (2,080 04) TOTAL LIABILITES 414,88411 NET ASSETS (Fund Balances) 3900 OPERATING SURPLUS/OEFICIT 61.01.3902-000• ESIDHS • Pnor Year SurpluelDSflcit (110,253 74) 62.01-3902-000• GH/JUD • Prior Ysar SurpluelDSflclt (190,736 12) 63.01-3902-000• ILP/OYS - Prlar Year Surplue/Deflc6 (6,029 77) 70-01.3902-000- BGC/ABS -Prior Ysar SurpluelDsfleit (49,253 74) 8tY01-3902.000- OTH -Prior Year 9urplue/DeflrJl 409,888 17 Tout 3900 OPERATING SURPLUS/DEFICIT 51,414 80 TOTAL NET ASSETS E2,303.93 TOTAL LIABILITIESpA~ND NET ASSE),T~S•~ 197,180.0 I i a VV p a? Vy AA ~~pp pp ~~pp pp pp pp ~ Cf<N 8~~~~ n aQiN WYf~l~0i0 taV Yn10DMN~N~ tD ep ~ m O~1 = Ctn~C~O N N m<~R~Nm~~~p=~" ....5 ~ pi m N m _ m O W uuIi1~Si o `~a 0 A ? p 1~ p ~p o ~ ~YYfSNm~m n V~RT~~^S~N~nfl ap n')N ~N~ S S ~ m T <~pp!~p~ ~~~p~~~~N ~ a~~{~~m~~$~~~~~~~~~ ~ ~ ~ ~ (~ryy N <~C N~17~^S r ~ pf1AN~I~V~~~mON n^ ~ ~ ~ M N m a ~ p~y~p Ipp y ~~~SSS~S N nro~Fi'v NR'~i$n°r'i4i~iR `v~S°r M M ai m m s~~~mm~^m~ ~ p~~?~gm~em~~~o~~~~~ ~ ~ ~ ~ o~ N~~[10~D0~ ~ ~N'NI~R m~`V~Y~ n ~ ~ n Y ~i Z' a r y y ~C) ~ H ~ t H c~~ E, ~ !Wy y~ ~ Jy F O r7J W a~7~ ~ _ ~ F y =S~~~Sti2F8 ~ ~R8k~88~Bi~8B888838 ~ 2 ¦ 8~ ~W ~ 8~~~~~8~SR~8~8 "ui~ m m ~ 3 ~ x~~~~"~~~~~~ `n R ~ ~ ~ ~ m p Vt~vr C.L~` mNv ~ m' ~ C¦ ~ r r o ~ ~ a p o AA ~ /Jyy) W OY ~On+ r S~~Y~~SSI~)~~tOS Sn ~ 0 ~ ~ ~ / a M m(~ ~p p p~ o g NS OYSH~I 5S~ VOniOxS ySN O~~InN Ag$~ N m O C] e7 Q r ~ ~A~n O S~.f-'API n0 tV ' f C'! S ~ ~ ~ C ~ ~~a ~ r a O Qp OO N N r r O O t7 D p p p p y p T O~ O = i O t7 M V Q N N S O N r O oNo~~ QQO N O O W c0 c0 ~ °z2 ~ ~ ~ o m ~ ~ ~ c a ~ ~ ~ 8S a{ ~ n ~ ~ uri ~ ~ g = d m IV r O ni c'I S M O O a~ G O t~ ^ a0 ~ ~[f vj a> NN mm O 7 ~~Y~ c °5°~,a 0 6 ~2~~ ~ ~ o ~ ~ ~ ~ a a ~ d ~ ~ ~S ~ R @S n vri ~ ~ N ~ < ~ ~ ~ ~ ~ ~ ~ n g a ~ g 8 8 ~ ~ g s s s ~ ~ ~ ~ ~ ~ o m ~ ~ ~ m m ~ ~ ~ 2 F a of of ei of ~ ~ m ac r~' ~ ao g2 ~'i ~ o of ci W C ~ Cr y] ~'i ~ ~ ~ W ~ ~ ~ ~ ~ F ~ ~ tl g ~ p jyW 3 a~ S ~ ~~~Si ~ y~~~ ~ a EF ~ ~ ~ ~ ~ y ~ ~ ~ ~ C m LL N LL W $ g a+ `~c°i awe r'g ~ a s ~ sG ~~n~~~ vi ci g m a ~ a < 0 ~ ~ ~~a ~ _ _ _ $ g v i N m~ 8~ m m ~~n~~~ ~S U 2~a vi ei 8 m N ~ p ~i 8 G N N ~~j ~ O O ~ N ~ ~ O O M t~~f Y ~ ~ ~ 8 S ~ ~ 8 n 6 ~ ~ ~ ~ S .<di Q ~ t: ai 1n ~ r u~' ~ r r~ S ~ ~ n~ °m n n a g rn m a S° a"'o ~ ~i °r' ~ a o c N M'- N $ rn ? V F O tV9 <N 1. pp~ yy t0 < p N tNO n') ~'f app N ppp yp N tOh~ N p p~ I Y N d O aND 1~ N O~ O ~ f N N T ~ C'f ~ OI ~ O ~ Y O n~ O tD » a ~ a ~ ~ = c ~ m a vAi v ~ N ~ ~ `v3 ^ `i ri m ~ N 7 ~ A ° ~€a o _ ~ ~ n n ~i g rn ro a pg p~ ~ m~ p~~ ~i ~pnp ~i pm~ o e pN~pi `u3 8i g rn R~ yy O YNY I(N~y ~ ~ ~ a Ol d N N W ~ t~ a Ol ~ ~ ~O ^ ~ V ~ S IOD a e N ~ yOy m AAY A C ~p t~ d A ~ » ONi_ m W Y V' O f d i( O N N N~' y) IA ~l M' N ~~a ~ d ~ g r ~ a a `u~ ~ n uNi N~ o~~ o n a m~~ m~ og c~ g O N N f A 1~ OI 1~ OI ~ ~ ~ ~~N~~ ~ N~~B~ ~ asseAm~ ~ ~~g~N ~ . 2 ~ N 7 ~a~ ~ ~ ~~w~LL N y w ~~j~1Wy Wx ~ w y O ~ N OJJ N N O~ n W F r LL LL tl ~ tl ~ ~ ~LL ~ W11] ~ ~ LL Yl y Z pl ~ ~ ~ Vl H~~ ~ ~ r~~WW~~ ~ o~°~~ ~ ` `L d °q~a~$y ~ w ~ ~ ~ ~ ~ ~ V q f ~ aWazjt SqN~ ~ N W ~(¢jdy pO yC~, 7QW4 7~p~ nl ~ ~ t9 ~ N F W W ~ Wg LL w ~ d H^ do ~ ~ ~ N~ QLL ~ ~i ~ as ~~W ~ ~ 8° ~ V ~ F m m ~p ^ p ~p ~ ~p ^ m W F ~ ~ t0 ~ N ~ ~ ? N Ol t0 ~ N g O VI m fg r ~ a ~ ~ Y~+ ~ ~ ~ OAi, h ~ l~1 ~ m O ~ ~ ~ ~ N ~ ° N ~5 ~ a = "e ~ a c`i,"m of ¦ 0 ~G~~ ~~~g z ~~~A ~ ~ '~6~3~ ~ ~ V ~ ~ a rn N a A~ ~ r m vi a ~ oo ~y mm ? p ~~pp m N N W m N Y ~ tA'f Yl til m OAi ~ O n ~ O N~ O Y EO ~~s~ ~3; m vy1 = Y n N ~ M O Q t~ t~ O tD to N~ n ~ N ~D t0 N pf op M N N y F 1~ O Y N f7 ~O c0 p N O 00 1~ f~ N O~ A p N ~O N M = pY~ 1~ O yp 1. 1~ p N Oi Y CI O ~p f~ N m N O 00 t7 t7 tD LC[~.. Oi f0 Ol N l0 fD EO ~ N N ~ ~ dl ~O N N l7 O N h t~f O Oi i O Oa r1 ~ J~ r ~ N m [O.1 r v Y O ~ N A ~ d N r v - O w~S~ 0 a ~~a O p~ mm a p a ^ m ep m ~ n R ~ t7 O ~ M !h O (O ~ n {~~~y pN! t~ 1~ 101 N f0 ~ N O~ 00 ~ N N ~ ~ ~ r 0 n ^ NN (Nyl ~?p CO $ ^ 'f) O ~ N r N mO N ~ R CN'1 101 N m Q c O t0 ~ N m ~ OO OI N N m N N th O N 1~ N < Oi Y 2~a pS ai n p ip v ~ ~e ni ^ N ~ p i p pa~i t~' {'y vi ~~p i O v tai n elY1 ~ O npOp t+1 N 1e n mpA ~ a A ~pNp~ N aAD th 1~. O N N? th ~pnp~ Yppf~ ~ ONI ~ t~~ r n8 O ~ i~ a ~Y ~ O r~ tD ~ W a~ O m ~ ~ O Y {N{~~ 1'.I O fD ~ m ~ f0 O O ~~a N~ ~ N m n ? N r N N m ~ 0 [V t'1 tV eD C ' V o0 2~ _Z 2 W N ~g~~g ~ ~ ~y3~~ W ~ g m ~ QE~ y ~ ~~gs~g ~ ~kg~~~ ~ ~~~sg ~~H ~~~e ~ ~ ~ ~ ~ a h p~ ~ 2 S ^ ^ N ~ m (p pp W 1r~ N n A A r f r~ 0 .m- O r N~ ~yOy~ ~ Y ~f tmi O N O V 10 B ~ ^ N Y O ~1 ~ ~ ~ N n O f, ~ t 1 ~ ~ ~ ~ ' O t$ ul Y SSEp, ~ c~' N ~ C V ~ ~ 0 x Z =~~A wq N N N l~ {{~v~ M N 0D OI f`I N O C)'~ N {m~ f~ ?A ' O~ In O ~ y ~ YI ' M O ^ A R O ~ A A O f OI Hf N ft+f~ 1D ~ ' t~l ~ i ~ tV ~ ~ tV 1` V ~ f0 nl ~~~d u ~V y~ ryry ym Ol O 0 1+f ~ ~ O 0 N ~ ~ ~ tV ~ O ~ 17 m ~ Oi of N N n ~ ~ C M N tV t7 IV ~(f tV m A ~3~p'fy ~ a 8 n aa( pp m p ~p p ~ N Oni S r N ~ ~1 (~~p] pO a~0 N aO y~ O M ~D ary0 ~ n Ul O n ~ _2 Z ~ ~ Obi ~ ~ ~ Omi ~ N O~ f0 a O A A ~ ~ N N ~ Y ? N ~ N] m V Oi O N O N N, N v v v N m O ~~s~ ~ ~~a O O ~~pp ~~pp p a ((pp (tpp p ~ ~ ~ T O n N tp N~ O~ O n N c0 ~+1 ~ Yf 8 n M 3 ~ ~~p~~as~ ~ a~~~~ ~ ~ Y ~'y"~ N r r th M r~~ O ~ O fV ' N r tV fV Ih <~a ~ 8 8 ~'°~~8 8 x~38~ 8~88~ 8 ~~o83S 8 ~8 C t'1 n~ N A A N f Ql ~ rn Oi ~ ~ a~~~ 8 ~~~g~ ~ ~N~~m o ~3~~~ a0 ~~F fV N ~ Q lG G R Y CI N M t0 g Z 7 U yr~ ~ ~ ~ ~N y ~ ~o~~o ~ ~ < F ~ H ~ a y O N ~ ~ ~ ~Z~~ ~ ~ $ ~ ~ y ae< ~ ~ o s~~ ~ ~ s ~ ggu~c~_~ ~ 8~~~8a ~ ~ u~_ ~ guy h S m ~ ~ $ W 88 E ~p t8~ary~p'~mRp 8~'gp~o'rNy~B ~ ~Si N8m~8 tnO N N ~ CO O c'1 t0 m ~ ~ N ~ ~`1 ~ ~ ~ ~ ~ m YI ~ ry, ~ C1 ¦ ~ $R * ~~d ~~YYa F a _ _ 8 88 ~ ~ ~W~R 8 ~~oN8 ~ ~8 8~ 8 ~ N~ as ~ x ~ ~m N8 ~ ~ h ^ r fV m ^ N U ~~a 9T ~rn ~ oR'i°~8 n~'~8 ry 8~m88 ~ nnrn 8 8 q ~ 8~N8 ~ n~m~ ~ ~~~N~ o _ ~ ~ ~~a a a x _ _ _ _ s °o ~i ry~ryi rn m e ~m°p ~i a ~8~i ~i ~ y g a w n m~ r$ p"~ ~ ~ n ~ o ~p Z ~ ~ ~ N ~ ~ ~ N ~ Oj ONi n n m ~ ~ ~ ~ O N n O N ~D 2~ N u e ~ ~ ~ ~ ~ ~ ~i m ~ rn ~ v o G ro `..a Q O •~a O ~ 85i 53 ~ m Si S ~ ~ 5i 3 ~ ~ ~ ~ ~ S ~ ~ ~ ~ ~i m a` ~ ~ rn " S2 N i~ ~ rn ~ ~ u~ i i vi`i ~ v"i ~ `v~ m ~ www ~ N X m a ~ ~ ~ ~ ~t+pl ~~p N !per O N tp0~ i/f tV0 O! Oi f7 O Qi m O O } < a pp~~ pp' p~ ~Ny po p OD CO y L v a Q~ IV ~ III m ~ N N ~ S ~ N ~ r ~ t7 M v ONl O ~ ~ ~ ~ ~ ~ y~Y~ ~ ~ fy~~ ~ e l~'1 N Or Q ~ ~ Yl ^ A N N ~ W ~ a Z~ y~~ ~y~ ~W~ ~(~J~~i ~ ~W~~ Icy N N UpaM1 N y F a ~ ~ JO ~ p ~ ~ ~ ~ 8~8 ~ ~ ~ ~gN~~~ 2 E~ S S ~ w 8 ~ ~ ~ ~ `~~i 8 ~ ~ 8 ~ ~ a ~ ~ ~ ~ O ~ 8 ~ ~ `g ~ ~Z g ~ 4~ ~ ~ ~ ~ ~ ~ ~ a ~ _ w~_o y ~ W ~ m ^m c o ury 1$V m ~ a of o, a~o ~y1 ~ ~ q N N ~ N m F,' O ~ ry ~ m m ¦ O F ~~a ~ ~y m ~y o y~ yJ r!Y v~ M n v) ~l~yf ~ ~ A ro A0 Z U~Fa ~ O R ~ m u> a ry n rte. p p o • Q ~y~ ~ O ~ ~ ~ ~ m m YC 8 ^ ~ o c] s ~ ~ = e ~ v u~ = z~, a ~ ~e M ~ C F O °~a O ~ $ r> C ~ ~ w ~ ~ F v ~i, r ~~a O ~ ~ ~ ° a ~~a x z~ ~a~ t ~y~ ~ O 7 ~ W ~ ~ Q E < ~ ~~H ~ ~a S S ~ ~ ~ h < ~ ~ a r ~~a ~ ~ ' ~ ~ ~ ~ HAW 8 PAC IS DIV The Salvation Army -USA Western Territory 2 Hilo Interim Nome HIHBLSH „sm1 Balance Sheet 10 Sfiam ASSETS loon CASH $7,377 88 11001NVESTMENT OF SURPLUS FUNDS AT HO 21,453 43 1200 ACCOUNTS RECEIVABLE 412,925 54 1500 PREPAID EXPENSESlDEFERRED CHARGES 10,939 78 1600 DUE FROM )INTERFUND) 1,882 10 TOTAL ASSETS 450,578.71 LIABILITIES 2000 ACCOUNTS PAYABLE 70,520 45 1800 DUE TO pNTERFUND) 328,938 17 2100 ACCRUED EXPEN9E8lTRAN>1MISSION 85,320 78 TOTAL LIABILITES 484,779.38 NET ASSETS (Fund Balances) 3900 OPERATING SURPLUS/DEFICIT (47,914 61) CURRENT OPERATING SURPIUSIDEFICIT 17,71394 TOTAL NET ASSETS (30,400.87) TOTAL LIABILITfES AND NET ASSETS 454,578.71 ©^O V~ HAW a PAC IS DIV The Salvation Army -USA Western Territory ~ Hlio Interim Home HIHBLSH 1reio1 Balance Sheet 10 59am r / • ASSETS 1000 CASH 90-01-7001-100- Cash in Bank - Operahny if1 6,877 88 90-01-1004-000- Petty Cash Fund 500 00 Total 1000 cnsH 7,377 88 1100 INVESTMENT OF SURPLUS FUNDS AT Hq 90-01-1101.022- Cash At DHO • General Rsaerve 9,848 78 90-01-1151.201- Tamptaadly DNlg Rssarvea-Bu9d{ng Reserve 5,20000 90.01-1111.30Y Tamporerly Dssip Ressrvm-Equipment Rese 3,472 98 90-01-1111.402- Temporarily Desy Reserves-Pngram Reserv 265 55 90.01-1111400- Tempor9rlty Deelp Reserves-Conferences 2,668 12 Total 1700 INVESTMENT OF SURPLUS FUNDS AT Hq 21,453 43 1200 ACCOUNTS RECEVABLE ' 90-01-1204-000. CTRL-ACeounb Repiwbls NON S A 412,925 54 Tobl 1200 ACCOUNTS RECEIVABLE 412,925 54 1500 PREPAID EXPENSES/DEFERRED CHARGES 90-01.1501-101- Prepertl ExpenseNDehrrsd Clwryee 9,849 78 90-01-1501.102- Prepaltl ExpensNDelened Chrg (alrcpns) 1,090 00 Tobl 1500 PREPAID EXPENSES/DEFERRED CHARGES 10,939 76 1500 DUE FROM (INTERFUND) 90-01.1005-000• CTRL - ImerNnd - AR • Other S A Unib 1,882 10 Total 1800 DUE FROM (INTERFUND) 1,882 10 rorA~ asst:rs au,sTa.T~ LUU3ILITIE3 2000 ACCOUNTS PAYABLE 90.01-2002-000. CTRL - Aecounb PayalNe - Vendae 70,520 45 Total 2000 ACCOUNTS PAYABLE 70,520.45 1900 DUE TO INTERFUND). 90-01-1922 - CTRL - 3nbAund - AP - DHO 155,264 11 90-01.1922-100• Inbrfund - AIP Oupporl lervlee to DHG 128,247 27 90-01-te6T-000- CTRL - InhrNnd - AP • Outer 9A UnMa 45,426 79 7obl 1900 DUE TO (INTERFUND) 328,938 17 2100 ACCRUED E%PEN9E'/TRANSMISDION• 90-01.2111J00. Den1aUMWlullnsunna 856 99 90-01-2114-000- Tez 9Mlbnd MnuMies (1,434 70) 90-01.2115-000- unMd way Dsduetlars (15 23) 90-01.2119-000• Oembhrlrsnl Deduetlons 73 80 90-01.2122.000- Aeennd Wepse • Psyral IWerve 15,41 a 34 90-01-2122.100- Aeuusd Vautlon 11,979 13 90-01.2122-100• Aeenwd llelc Leaw 58,444 43 Tobl 1100 ACCRUED PJ(PENSES/7RANSb111.710N 85,320 76 TOTAL LU?BILITES 4ti4,77Y 3ti HAW 8 PAC 19 DIV The Salvation Army -USA Western Territory + Hilo Interim Home HIHBLSH vvot Balance Sheat 10 68am - NET ASSETS (Fund Balanc~a) 3900 OPERATING SURPLUS/DEFiC1T 67-07-3902.000- ESiDHS -Prior Yaar Surplue/Deflot (76.837 41) 82-07-3902-000• GH/JUD -Pnor Year SurpluyDeflcR (124,799 92) 70-01-3902-000- BGC/ABS • Prior Year Surplua/Defl~t 2,124 02 88-01-3902-000• OTH -Pnor Year Surplus/Daflcit 151,598 70 Total 3900 OPERATING SURPLUSlDEFICR (47,914 61) TOTAL NET ASSETS (30,200.87) TOTAL LIABILITIES AND NET ASSETS 154,578.71 L pppp <p~ p p~pp p U a: ~M~OtD0~0G N ~tw000Y~NtppNTICM~Nm NtyyN O~ n1 t~] O+ m 1prD ? tv F, ~`p~tN~1Nm nom y~ ~NaND ~~++A OIWANwWNwN OtmV ON! 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U~ M U Z ~ ~ LL~ a ~ ~ j j S 3 W (7 ~ 3$, W O~ Z, ydd~"1 y~ ~ I„IZY ~y~ Z~ ~ r ~ ajF O N N icy g ~ ~ o ~ W ~ ~ s s~~~~~~~ y ~ $ ~ r ~ ~ 6 w ~~~7~ ~ S S ~ ~ ti 2Z ~ m N ~mp pnpl .r.. ~ N ' ' n] S e O 2 r ~~9 ~ e~a r m~~~ ~ ~ ~ ~ ~ v `~a ~ N ~ ~ ~ g3 b ~ N A~ W m ~ ~ ~ fap (ap pry, ~ ~~F < N N If) r N N IA N S S~ b < A m Aluncy I ' THE SALVATION ARMY HILO INTERIM HOME FINANCIAL STATEMENTS ' Year Ended September 30, 1998 1 I 1 1 I i ' CONTENTS ' Paae Independent Auditors' Report 1 - 2 I Financial Statements Statement of Financaal Posdion 3 ' Statement of Activities 4 I Statement of Functional Expenses 5 ' Statement of Cash Flows 6 ' Notes to Financial Statements 7 - 12 ' Schedule of Expenditures of Federal Awards 13 Independent Auditors' Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Pertormed in Accordance with ' Government Auditing Standards 14 - 15 Independent Auditors' Report on Compliance with Reqwrements ' Applicable to Each Major Program and Internal Control Over Compliance in Accordance with OMB Circular A-133 16 - 17 ' Schedule of Findings and Questioned Costs 18 I 1 ' ~ 3465 waialae Avenue, Suite 250 ~Chinaka Siu&Co. CPAs Honolulu, Hawan 96816 • • (808)737-1040 • FAX 1808)739-Oi00 An Accountancy Corporation I INDEPENDENT AUDITORS' REPORT 1 I ' Maior Don R Mowery Divisional Commander ' The Salvation Army Hawaiian and Pacific Islands Division Honolulu, Hawaii ' We have audited the accompanying statement of financial position of The Salvation Army Hilo Interim Home (Organization) as of September 30, 1998, and the related statements of activities, ' functional expenses, and cash flows for the year then ended. These financial statements are the responsibility of the Organization's management. Our responsibility is to express an opinion on these financial statements based on our audit ' We conducted our audit in accordance with generally accepted auditing standards and standards applicable to financal audits contained in Govemment Auditing Standards, issued ' by the Comptroller General of the United States Those standards regwre that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement An audit includes examining, on a test basis, ev)dence ' supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financal statement presentation We believe that our audit ' provides a reasonable basis for our opinion In our opinion, the financal statements referred to above present fairly, in all material respects, ' the financial position of the Organization as of September 30, 1998, and the changes in its net assets and its cash flows for the year then ended in conformity with generally accepted accounting principles. In accordance with Govemment Auditing Standards, we have also issued our report dated November 20, 1998 on our consideration of the Organization's internal control over financial ' reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grants 1 1 I I Mayor Don R Mowery Page 2 ' Our audit was performed for the purpose of forming an opinion on the basic financial statements of the Organization taken as a whole The accompanying schedule of expenditures of federal I awards is presented for purposes of additional analysis as required by U S Office of Management and Budget Circular A-133, Audds of States, Local Governments, and Non-Profit Organizations, and is not a requued part of the basicfinancial statements Such information has ' been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated, in all material respects, m relation to the basic financial statements taken as a whole 5.:. f G . C r 4S ' November 20, 1998 1 t 1 ' -2 i I THE SALVATION ARMY HILO INTERIM HOME I STATEMENT OF FINANCIAL POSITION September 30, 1998 I ASSETS Cash $ 47,686 I Accounts receivable, no allowance for doubtful accounts is considered necessary 297,661 Reserves held by Divisional Headquarters 17,840 Prepaid expenses _ 8,226 Total Assets $ 372,413 ' LIABILITIES AND NET ASSETS ' Accounts payable and accrued expenses $ 84,361 Due to Divisional Headquarters 285.404 I Total Liabilities 369,765 Net Assets 2.648 I Total Liabilities And Net Assets 372 413 I I I I I 1 ' -3- i I THE SALVATION ARMY HILO INTERIM HOME I STATEMENT OF ACTIVITIES Year Ended September 30, 1998 I Support And Revenue Support Contributions $ 5 772 I Hawaii Island United Way 10,556 I Total Support 16,328 Fees And Grants From Government Agencies 1,273,825 I Revenue Associated organizations 59,898 ' Other 55,207 Total Revenue 115,105 ' Total Support And Revenue 1,405,258 " Expenses Program Residential and institutional services 1,071,105 I Administration (management) 394,678 ' Total Expenses 1,465,783 Decrease In Net Assets (60,525) I Net Assets, October 1 63,173 ' Net Assets, September 30 $ 2,648 I ' I THE SALVATION ARMY HILO INTERIM HOME I STATEMENT OF FUNCTIONAL EXPENSES Year Ended September 30, 1998 ' PROGRAM RESIDENTIAL AND INSTITUTIONAL ADMINISTRATION ' SERVICES AND MANAGEMENT TOTAL ' Salanes $ 702,122 $ 95,744 $ 797,866 Payroll taxes and related expenses 87,879 11,531 99,410 Health and retirement benefits 42,355 27,687 70,042 ' Total Salanes And Related Expenses 832,356 134,962 967,318 ' Support service - 191,938 191,938 Supplies 75,297 6,468 81,765 Occupancy 41,083 18,797 59,880 ' Local transportation 56,620 3,233 59,853 Equipment upkeep and replacement 21,294 13,726 35,020 Conferences 16,627 9,373 26,000 ~ Professional and contractual services 13,668 3,734 17,402 Telephone 8,068 8,487 16,555 Activltles 5,780 - 5,780 Office 312 3,960 4,272 ' Total Expenses $ 1,071,105 $ 394,678 $ 1,465,783 1 1 ' -5- ' THE SALVATION ARMY HILO INTERIM HOME ' STATEMENT OF CASH FLOWS Year Ended September 30, 1998 ' Cash Flows From Operating Activities Decrease In Net Assets $ (60,525) Adjustments To Reconcile Increase In Net Assets ' To Net Cash Provided By Operating Activities• (Increase) Decrease In I Accounts receivable (30,767) Reserves held by Divisional Headquarters (1,270) Prepaid expenses (4,687) Increase(Decrease)In ' Accounts payable and accrued expenses (31,882) Due to Divisional Headquarters 208,921 , I Net Cash Provided By Operating Activities 78,790 ' Net Increase In Cash 79,790 Cash, October 1 32,104) ' Cash, September 30 $ 47,686 1 1 1 1 1 1 ' -6- I THE SALVATION ARMY HILO INTERIM HOME ' NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1998 ' 1 Purpose And Organization The Salvation Army, founded in 1865, is anot-for-profit international religious organiza- ' tion and chartable movement organized and operated on aquasi-military pattern and is a branch of the Christian church Its membership includes officers (clergy), soldiers and adherents (laity), members of varied activity groups and volunteers who serve as ' advisors, associates and committed particpants in its service functions. The accompanying financial statements are summaries of the financial position, results ' of operations, net assets classifications, and cash flows of The Salvation Army Hilo Interim Home (SAH1H), an operational urnt of The Western Territory of The Salvation Army. The primary purpose of SAHIH is to provide intermediate and long-term shelter- ' care faclity for troubled and delinquent youths The Western Territory is composed of the states of California, Oregon, Washington, ' Idaho, Nevada, Arizona, New Mexico, Colorado, Wyoming, Montana, Alaska, Hawaii and the city of EI Paso, Texas The Salvation Army Western Territory is incorporated in the ' state of Califorrna with the corporate headquarters located in Rancho Palos Verdes, Cahforrna ' The Salvation Army is an orgarnzation exempt from income taxation under Section 501(c)(3) of the Internal Revenue Code of 1986 as amended ' The Salvation Army operates a variety of programs including corps community centers that provide spiritual, educational, and recreational services, homeless and emergency shelters; sernor ctizens' residences, adult and children services, children's day care centers, adult rehabilitation centers and substance abuse centers, emergency disaster services, assistance for the poor, disabled, and retued, iad and hospital visitation; and camping activities ' 2 Significant Accounting Policies ' a Compliance With Audit Guide The accompanying financial statements have been prepared in accordance with the ' national accounting polices of The Salvation Army. These policies are generally consistent with those appearing in the Audit and Accounting Guide -Not-for-Profit Organizations issued by the Amercan Institute of Certified Public Accountants. 1 ' -7 1 THE SALVATION ARMY HILO INTERIM HOME ' NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1998 ' 2 Significant Accounting Policies (Continued) b General ' The Salvation Army Hilo Interim Home has adopted the provisions of Statement of Financial Accounting Standards {SEAS) No. 116, Accounting for Contributions Received and Contributions Made and SFAS No 117, Financial Statements of Not- for-Profit Organizations, and SFAS No. 124, Accounting for Certain Investments Held byNot-for-Profit Organaabons. SFAS No 116 generally requires that contributions ' received, including unconditional promises to give, be recognized as increases in net assets in the period received at their fair value SFAS No 117 establishes the standards for external financial reporting for not-for-profit organizations, which includes a statement of financial position, a statement of activities, a statement of functional expenses, and a statement of cash flows It requires the classification of resources into three classes of net assets based on the absence or existence of ' donor-imposed restrictions SFAS No 124 requires that all investments in debt and equity securities wdh readily determinable face values be reported at fair value on the statement of financial position with net change in the fair value of these securities included in the statement of activities In order to observe restrictions which donors place on grants and other gifts, as well ' as designations made by its governing board of Trustees/Directors, all assets, liabilities and activities are accounted for in the following net asset classifications Unrestricted Net Assets -not subject todonor-imposed restrictions. Unrestricted net assets may be designated for specific purposes or locations by action of the Board of Trustees/Directors ' Temporarily Restricted Net Assets -subject to donor-imposed stipulations that may be fulfi{led by actions of the Organization to meet the stipulations or become ' unrestricted at the date specified by the donor. Permanently Restricted Net Assets -subject to donor-imposed stipulations that ' they be retained and invested permanently by the Organization. The donors require the Organization to use all or part of the investment return on these net assets for specified or unspecified purposes ' The Orgarnzation has no temporarily or permanently restricted net assets as of September 30, 1998. 1 -8- i I THE SALVATION ARMY HILO INTERIM HOME I NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1998 ' 2 Significant Accounting Policies (Continued) Support and revenue are reported as increases in unrestricted net assets unless use ' of the related assets is limited by donor-imposed restrictions that are not fulfilled in the accounting period Gams and losses on investments and other assets or liabilities are reported as increases or decreases in unrestricted net assets unless their use is ' restricted by explicit donor stipulations or by law All expenses are reported as decreases in unrestricted net assets Expirations of temporary restrictions on net assets, that is, the expiration of the donor-imposed stipulated purpose or the elapsing ' of the specified time period, are reported as reclassifications of net assets. ' Contributions subiect to donor-imposed restrictions are recorded as temporarily restricted support and are reclassified as unrestricted when the donor-imposed restriction has been fulfilled or the stipulated time period has elapsed. Promises to ' give that are scheduled to be received after the end of the reporting period are shown as increases in temporarily restricted net assets and are reclassified to unrestricted net assets when the purpose or time restriction is met. Promises to give subject to ' donor-imposed stipulations that the corpus be maintained permanently are recognized as increases in permanently restricted net assets Conditional promises to give are not recognized until they become unconditional, that is, when the ' conditions on which they depend are substantially met Contributions to be received after one year are discounted at the risk-free rate applicable to the years in which the promises are received Amortization of the discount is recorded as contribution ' revenue c. Property ' Title to the land and buildings used by the SAHIH is vested in The Salvation Army, a California corporation and are not included in the accompanying financial ' statements As of September 30, 1998 the historical cost of the land and buildings was $173,657 and accumulated depreciation was $37,328 ' Purchases of furniture, fixtures and equipment are capitalized as additions to fixed assets, in accordance with generally accepted accounting principles and are stated at cost or, ~ donated, at fair market value at the date of donation. Depreciation is provided on vehicles and equipment (costing over $10,000) at straight-line rates based on estimated service lives. A full year of depreciation is ' charged in the year of acgwsition or completion of construction. No depredation ~s charged in the year of disposition ' -9- ' THE SALVATION ARMY HILO INTERIM HOME NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1998 ' 2 Significant Accounting Policies (Continued) Depreciation is also provided on egwpment used incost-reimbursement programs ' that provide for reimbursement of depreciation by a third party payer Provision for ma~orfuture costs of property maintenance, replacement ofvehicles and equipment less than $10,000 are included in operating expenses d. Cash And Cash Equivalents ' For purposes of these statements, cash equvalents are defined as short-term, highly liquid investments that are both readily convertible to known amounts of cash and having original maturities of three months or less ' e Revenue And Support All items of revenue and support are stated on the accrual basis, including revenues t receivable as reimbursements for incurred costs from government units and other third party payers ' 1) Contributions with donor-imposed restrictions that are met in the same accounting period are recorded as unrestricted income at the time of receipt. ' 2) Contributions of temporarily restricted long-lived assets are assumed to be temporarily restricted over the specified period of the restriction. ' f Donations-In-Kind And Contributed Services Contributed services are reported as contributions at their fair value if such services ' create or enhance nonfinancial assets, would have been purchased if not provided by contribution, require specialized skills and are provided by individuals possessing such specialized skills In addition, the appropriate value of donated services of ' individuals is recorded as an expense when such services qualify for cost reimburse- ment from third party providers. ' Material gifts-in-kind items used by the Organization (e g., vehicle, free rent, equipment, etc.) and donated goods distributed to clients (clothing, furrnture, food items, etc) are recorded as income and expense at the time the items are placed into t service or distributed 1 -10- I ' THE SALVATION ARMY HILO INTERIM HOME ' NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1998 ' 2 Significant Accounting Policies (Continued) g Expenses I All expenses are stated on the accrual basis and presented ~n a functionalized statement h Sick Leave Policy ' Effective January 1, 1998, full time employees (working 20 hours or more per week in a regular position) who have accumulated the maximum sick leave balance of 36 days, may choose to be paid in cash, for 10 days in exchange for 20 days of accrued sick leave 3 Use Of Estimates The preparation of financial statements in conformity with generally accepted accounting ' principles regwres management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates ' 4 Concentration Of Credit Risk ' A significant amount of income is recewed by SAHIH from state governmental agencies A reduction m the level of support may affect the programs and operations of the Organization t 5 Retirement Plan ' SAHIH participates in the Retirement Plan for Eligible Employees of The Salvation Army Western Territory, which covers substantially all employees The plan is a noncontributo- ry defined benefit plan which is self funded by the employer Under the plan, contnbu- ' bons equal to 3% of the total compensation paid by SAHIH during the year are required to be paid to Divisional Headquarters. Total contributions by SAHIH was $21,362 forthe year ended September 30, 1998 and is reflected as an expense in the accompanying ' finanaal statements t -11- i I THE SALVATION ARMY HILO INTERIM HOME I NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1998 ' 6 Support Serwce The Salvation Army, Hawanan and Paafic Islands Divisional Headquarters provides ' financial, administrative and other similar services for the SAHIH and charges a support service fee based on a percentage of reported public support and revenues, as defined The support service charges were $191,938 for the year ended September 30, 1998 and ' is reflected as an expense in the accompanying financial statements I t 1 i -12- i I THE SALVATION ARMY HILO INTERIM HOME ' SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Year Ended September 30, 1998 Federal Grantor/ Federal Agency or Pass-through Grantor/ CFDA Pass-through Federal Program Title Number Number Expenditures I Pass-through State Deaartment of Health I Juvernle Justice and Delinquency Prevention I Act of 1974 16 540 - $ 277,516 Office of Youth Services 93 667 252,589 ' 5 Notes to Schedule of Expenditures of Federal Awards ' The schedule of expenditures of federal awards has been prepared utilizing the accrual basis of accounting. The information in this schedule is presented in accordance with the ' regwrements of OMB Circular A-133, Audits of States, Local Governments and Non-Profit Organrzations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used rn the preparation of, the basic financial statements 1 1 1 ' -13- i I ~ Sa65 Waialae Avenue, Suite Z50 ~China{Ca Siu &Ca CPAs Honolulu, Hawan 96816 • r (8081 737-1040 FAX (8081 i 39-0500 An Accountancy Corporauon INDEPENDENT AUDITORS' REPORT ON COMPLIANCE AND ON {NTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED ' IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS ' Maior Don R Mowery Divisional Commander ' The Salvation Army Hawaiian and Pacific Islands Division Honolulu, Hawaii ' We have audited the financial statements of The Salvation Army Hilo Interim Home (Organiza- tion) as of and for the year ended September 30, 1998, and have issued our report thereon ' dated November 20, 1998 We conducted our audit in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditng Standards, issued by the Comptroller General of the United States. ' Compliance As part of obtaining reasonable assurance about whether the Organization's financial ' statements are free of material misstatements, we pertormed tests of its compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, ' providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards ' Internal Control Over Financial Reporting In planning and performing our audit, we considered the Organization's internal control over ' financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting Our consideration of the internal control over financial reporting would not ' necessarily disclose all matters in the internal control over financial reporting that might be material weaknesses. 1 1 t -14- i I Mator Don R Mowery Page 2 ' A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements ' in amounts that would be material m relation to the financial slatements being audited may occur and not be detected within a timely period by employees in the normal course of pertorming their assigned functions We noted no matters involving the internal control over financial reporting ' and its operation that we consider to be material weaknesses This report is intended for the information of the Drnsional Headquarters, management, and ' U S Department of Health and Human Services and is not intended to be and should not be used by anyone other than these speufied parties ' /10,,,~ $ ~ ~ CPS.-, November 20, 1998 ' -15- i C R~ De C 3465 Watalae Avenue, Suite 250 I ©Ch~jlBka,SjU Vv ~~•r~l !lJ Honolulu, Hawan 96876 IBOB)777.1040 FA%(8081739-0500 An Accountancy Corporanon ' INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 I I Malor Don R Mowery D(vis(onal Commander The Salvation Army Hawaiian and Pacific Islands D(vis(on Honolulu, Hawaii Compliance i We have audited the compliance of The Salvat(on Army Hilo Interim Home (Organization) with the types of compliance requirements described in the U S Office of Management and Budget ' {OMB) CircularA-133 Compliance Supplementthat are applicable to its majorfederal programs for the year ended September 30, 1998 The Organization's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings ' and questioned costs Compliance with the requirements of laws, regulations, contracts and grants applicable to (ts major federal programs are the responsibility of the Organ(zation's management Our responsibility is to express an opinion on the Organization's compliance ' based on our aud(t We conducted our audit of compliance in accordance with generally accepted aud(ting ' standards, the standards applicable to financ(al audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB ' C(rcularA-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance regwrements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes ' examining, on a test bass, evidence about the Organizat(on's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances We believethatourauditprovidesareasonablebas(sforouropimon.Ouraudit ' does not provide a legal determination on the Organization's compliance with those require- ments ' In ouropinion, the Organization complied, in all material respects, with the requirements referred to above that are applicable to its major federal program for the year ended September 30, ' 1998 ' -16- I Mayor Don R Mowery Page 2 ' Internal Control Over Comaliance The management of the Organization is responsible for establishing and maintaining effective ' internal control over compliance with requirements of laws, regulations, contracts and grants applicable to federal programs In planning and performing our audit, we considered the Organization's internal control over compliance with requirements that could have a direct and ' material effect on a mator federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A-133. Our consideration of the internal control over compliance would not necessarily disclose all matters in the internal control that might be material weaknesses ' A material weakness is a condition in which the design or operation of one or more of the ' internal control components does not reduce to a relatively low level the risk that non- compliance with the applicable requirements of laws, regulations, contracts and grants that would be material in relation to a mator federal program being audited may occur and not be ' detected within a timely period by employees in the normal course of performing their assigned functions We noted no matters involving the internal control over compliance and its operations that we consider to be material weaknesses ` This report is intended for the information of the Divisional Headquarters, management, and U S Department of Health and Human Services and is not intended to be and should not be ' used by anyone other than theses specified parties 5,.... ~ , c~~, 1 November 20, 1998 ' ' I I I I 1 ' -17- i THE SALVATION ARMY HILO INTERIM HOME I SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended September 30, 1998 ' Section I -Summary Of Auditors' Results Financial Statements ' 1 Type of auditors' report issued Unqualified 2 Internal control over financial reporting. a Material weaknesses identfied~ No I b Reportable conditions identified that are not considered to be material weaknesses No 3 Noncompliance material to the financial statements noted No ' Federal Awards 1 Internal control over mayor program: a Material weaknesses ident'fied? No ' b Reportable conditions identified that are not considered to be material weaknesses No 2 Type of auditors' report issued on ' compliance for major program. Unqualified 3 Any audit findings disclosed that are regwred to be reported in accordance ' with Section 510(a) of Circular OMB A-133? No 4. Identification of mayor program ' CFDA Number Name Of Federal Program 93 667 Block Grants to States ' for Social Services 16 540 Juvenile Justice and ' Delinquency Prevention 5 Dollar threshold used to distingwsh between Type A and Type B programs $300,000 6. Auditee qualified as a low-risk auditee7 No ' Section II -Financial Statement Findings ' None Section III -Federal Award Findings And Questioned Costs ' None ' -18- } • • The Salvation Army h'u•.~~a::un ~f Pacpic Islands D:v:s:on T ~DYIIAC.1 ~0 ~se< January 16, 1998 wiwym doom 'nY/NN i I, Pauli Bade: i vfrs Pauline Pavao The Salvation Army ~ Hilo Tnterun Home Dared Fdwazds ~ HIIfIXW CJIMWMN j P O Box 5085 Doo R Mowery Fii10, Hawau 996720 uMa4W CJnN1Y4I/ j Re Form 990 ~ Deaz ;Vlrs. Pavao, i Enclosed are copies of the 1996 IRS Insrructrons for Form 990 aad Internal Revemre Code: Copyright 199?, Research I»strtute of America brc. 1/I5/97 which ~ notes that churches and them integrated auxdianes are exempt from Sling IItS Form ~ 990 ~ This is a matter which has been clarified by our nanoaal Legal Counsel with the IRS aad The Salvation Army, across the nanon, does not file Form 990 ~ We trust that this information is sufficient for the County of Hawaii to exempt ! The Salvation Army's programs from its RFP requrremerrt to submit IRS Form 990 ~ Piease contact us if any additional u?formahon is required I ~ Sincerely Yours, i ~ ~a ~ Erik Pontsler, Captain i Divisional Finance Secretary I I c: Paul Yulnimoto, Divisional Headquarters ~ Director, Contract 8c Government Services ,u.r. uw w.~ i PO Box 620 • Honolulu, Hawau 96809.062D • Tel (808) 988-2]36 • Fax (808) 988.5285 .-ice _C C, _-_~i-rir 6 _ _ _ Department of the Treasury Internal Revenue Setv)ce Instructions for Form 990 and Form 990-EZ _ Return of arganizat)on Exempt From Income Tax and Short Farm Return of OrganizaUan Exempt from Income Tax Under 3eotlon SOt(c) or the Internal Aeveoue Cade (erupt black lung benelk beat oryrhra¦t tbundatlon) or seClon t,9er(a)(T) nonenemPt chafltalle trust Notr ram 990-EZ d by IJ91 oy oryanrsetione reh Area renrpp o/ lee 01err ST00,000 and tote! aaaan d Nst Then 32:0, 000 u Me end o! the ywr Seeudn nlennpe an td the IMem~t Revenue Cade wreee othenree nobd Paperwork Reduction Act Notice ((„°~0„p,";'r,,;,e,~ ~a^a~••I• •r VNa oak (er tlr Irlwmfaon an tnr form w any out t>r intallal Rwenw a.. at eta Undod $atr. • MN aesiwn 301(e)(7) and pamn s0, (o)(a) YaY aw roWYad ro 9aa W N. utfamruen 1nw nwa 4 ro pwro tnet yoY ue Wrryryn9 wdh argarraaeerw rrern nOeR an err roauro me inaL atr< ewleYnt N peeve aces Oar Gn"! ne yar ey The aryanraWn r net rogwrod ro provde No mlermadan ngwawd on a (erm era r auoloa sl9ensa9en rrwru9en err faquprrd w ele hMnvora RNUemn wa unlasa ne arm drOryo a vale CIY¦ enrol numMr. Baeae a araero unNr eWwn a9¦¦ (eapee eene9f ncoNs naarp a a lomt a ne inaeucaon meat ee waree n bhp as her conrnw moy ~ wW any earl ~Meflllapn 6oeerne rrownN N err edriwsenban d arty utwrtr/ Awoew rive TM gulp yovrnrq 9r. ¦•a•~1' ~Y rNwwo oenrm~y paao ' tnroaeWrw flleee enrrrnrrrs rsero ad4a gnaNnaeYly of 9r Ferro 994 art term 996Q, aro overt n GNe p4ten 91t4. by me Tu Th• tlrrr nwdN ro earoww and 91e elrf /orm and reatN aenoArwe veto r G Mtn9 on WYer ~ W RlyhOr 2 (r80R21. nddndwl ^-..-~_se:. TT. •aYrrud wen a amos an: ~ a uef.mv t°` taueM ywea po~rq afar Jar 9 ]0, it)N See tiMewl urtfWS- n 0 and Ou Y Caorre, iroavcmro for IYw p at Ferro 990 one Yrr a0 Proprna wprrrtloy, one d Farm 9e0-EZ. Faro RamroarW+9 L.~ raper /arm femr pnoa~eM W •Tho Shall ~amaa Ja0 Prw®ar A6 d 1999 aNN aloriaW rra ppa (LClrn 9a0 sr rv lO mn. •9 nr SZ mn 23 M, 7 mat b mn ~7(M) w tlN far d parnOa aplYiWr7a. TheFeeTrganeadero meal eao fie • SCIINUr 990•FZ 18 K 39 fan 9 nr t7 mat 77 M 7 mat 79 rout A l399O9~) Sarnaa w (Roar 9901 a9 M 9 nut 9 Mr to mn 10 N, 73 mn -0_ • Ch1aC9•efIW1W Oryan¢a99ry 9pt as '/You ha.e wrrtrrona ooncerran9 eta acorwry of tneao tvn aprraw a su99aeaane wr phrorveN enOa9N n eweaAl` funds a rtanlaatYl0 neremaw Iu#aru race rot Ne rnalony Uleae fare/ anlWr, rv ~reuw W taaFy to hear horn y1Y. You Dan was m the 7aF Ferns fomr 990 er forwr 9q?PS (N•rr. Praa 96,9. Ca,ew¦ae, Wewm Area Olsartbmon Cnuar. ILnNr t:eNeee. CA 93Tf}0op1. 00 NOT geed tst7¦-a ut.a. 7 d7. /arw w enw aedror. eared, aw When arw Where to F¦L . Tl0112 aleleeNd b pawWe a¦ailN aw aprdaelleh far hin N li aernOMr and Oaraerra Fa0• ~ arrurl want. 9+e General InmOd4e CTen9w Ta Nda-~_____ - _ 7 • TAe Sen9 flwrs JeY Greladlan An M - eanrN neniasar_ _ 2 N Oree9lfee ea9arawa CnYel edornaear 19N nweYee the aeeeryw far hat eem9lybg • va,o Wet FM _ _ _ r_~ 2 aeadarap FuneM,p...,....._..._ t 6i arrafa ara.Nla, regrrenr.rr fa anwtl wanes arN esrrpllan aaFaer0aw. ¦ gpermmy prat eoerarae to FM._... 3 o Oalewleaa laa9arrrrl CMarr See GNlal¦1 Ia911YYYrl M. e Dams afpaaaoen f7dar.na ax_-- s ilarrae0er w laaaaweoe-- T • TPOR3 ntNtled Ofee¦eowely aw ..awn 0 Farce w PueYV9etr To RYa a IJp.._ 7 ? n ¦erR T~~ _ T f¦¦S PNrtIY aed Ne nM M tlr 9uW l7M d Raw 990. Y Fans 99DkZ 7a O lnarwua ¦aflaY N9MOr9n9___ _ ¦ wapWn N reorrr ant eaaaMwe 9aedy >•a aeaiaana 1lwarrras._ a al Goa !wean... _ _ _ a aoWs9a/a Thee norr arr9e eaeeaWn F ORrr Rana p FereY •"`w`•-let 9 r. Foregr Carrrrwo grid pravYlrrr len9faM eMM • rMW4 ride Fens 9p a Fans eQQ.- _ a u1 Faenawrro._._. - a na .arW Nan O iye elver IM des on rnlm dr TreaYey Oatwrorar/ aeraaaaee M o aoogrwrvFenaee w ff/rpa _ s r Pveaa 9edor lJaa Fa.r_ _ _ a roslwdw w*dfN tree tti Preanrene a ale M Wlae ana NIr. Te FOL... . 7 U /wpraa/~ W e FAearY C/arraawO wa. SM Der1e/a1 YwalanlM Y. M f4rrrp d Tsar Te Fw_. _ . 9 ~8 _ i • potWal erpee¦rpep to •apn yre yppn J warWp nparyFLrel Retwn _ _ ~ 9eMw a27 d nee aoen wn Mnn 7,20J•01,. K Parmae_ _ _ _ _ _ e fwaaeaeaaeq UJ' urenw Tea let Gran FNasal cetera Oa ro v+rde Ooaan Organratlesa) aw 4e W u+. ~ GagrMYlene-oeaeaaew• d ~aglaap fY Urr Pu/Vop¦ M 91. 9eepn e) FrMY as Sp Nanaeereaer CJrrOarena Kaswq aaaaewq /era 990 v Fora 990ii tM nteWm0lr ter lrw 13i-Leanrn9 aro tYroaan YOear ullirsar err Fare ri90 9 peaeol aaMaOFaaea lbrraa ¦Yarlep Joo Cae,leraerr. err turaroame err Prorswn Asa H t 9991. Om+n eeeurenena _ _ _ _ 5 SOUa,e m~uceero ter Fan 9114Q 73 . w~uY sup rot p 3700 twotea M ArN wwasap M t:omeswe Gann ro udlaaehl Oar w a fnden SO,IW+t a°i0aa`r690o'.oa^rw rw- A0~ _ 9 ChangYS To NotY atn'aW ase1u reYa9,r,eea'"¦'m~aa~em,,; ~ • Sseon lot (aT(s) or¦ardndsro tract Eae•rern Gde ao a aarrne.e. (Sawn dadpe on nrr Farm 990. a Farm 9¦o-EZ. ]72(e1. Srr,•e ¦In9rt• Jog fhawnlen Aa d arty owe as pr dvrN 9w ywr wrier 79991 peps x911 oaaeoe wWyap pFeIldWlp), Dr. Nn laeOt Farm teal U 5 nmrro 'aa R•tum to msnu~nvrq ;aar•rron praglanu one ar• EtYw and Trwe, mturwa in par ?r« 36•t0 '9943 i 3 General Instructions ,7 Nae•. m. o•n•r•f lrywernen. spar ~ I} an wganizacon's eaamptlan S A aCllp01 ttWw mllaga yVal ar:playe'MG1 boN Ferro 990 and form 976Q. Sea also •PPIIt:a0on Is panaln9 r enures •r op.ntw aY • yigyus oro•r tna SpaNlfe lnatrveYend /a aae4 a/ Near d th• aparsaatren'a appdeuen tar •i•nlpatR A rwayn woary s0enaoftd 7/ or lOrlni + rndttW. eTltet 1ha ~ApalOtmn paryal~ Coa aRdlalad rstll. oM or coon murQlw er enurc~ M apanhaden'a comp4r•d famr 900 er N tttt ntaeln9 d the nmm and mrtp4h M rromwrna f men tryn naY of lro Farm a90~e ie~tdl fw Hr ad1MIW a! e1.tY~a ad"°dp an mndua.d n, er dindao mnsrbrmraJ S ardaoh /a puaro vrap•Rrarr a[ o•nary w leaps mwtrua v r•arrrrsd sr atmen d r0a Ii thr Organtutlon Heaved a Form 990 i M •aeurr•ly ralpmy carry of arty 3•rrla nymo•n oe fro puete nN on Form Pae#aea raugyls erda a. A area klaardon whew vrmrrla i 990, er Germ 39GF2 as eta prlnary or aey d W orgaruatwn raerred a Farm r0 aouro at nrom.mn anoYi a partrcultr Paeaaga rMl1 t prararar•d Ja•I. wt oak aelrtlad from qnr comma Haar wean 115 xQarlasean. Mew fly pueYe p.resrvw to Uat dy erganraau•n ria a stem .ran y d a 7 M erganoamn aaacnoad N aacdon ergarltaa0tn m aYeh aaaas maY bt dw111Ynad ro[ rtWdrr m da fe. Allot ey labtl to nt ~t(d(1). Sadrn 507(q(1) erganlaurens era hY dta ahrmatltn prwlWd on b r.twn. name and addraaa aMr en era radm (aw mrporatlatta organl7r undo an Aa al 7Ttanhn, phw malt sun ale nLm a Spa We tuaYdaa Ilan C. Cheek }ha hod in Conger that an. mrrlpltY and aearlaY and fully daatnhaa IM t!r IyadYt9 of Na Farm 990, a Rarh 930•Q, • In3aWrlanfabWa of ;ha Undad Stew, and erganlistran's prsgrama and aemmputnrtyna. m nwoa that 7M erganlaatlon a grwa • EaamK from F.mnr Inmrro mtge. nape to romyfy ro[ mart tlvn 323 000. ~ A arrab raurlda00n asmpt under SacaOfl Purpose Of Form age ey sham; and and d m ey Ogmn SOt(c)(7) ant daaeflbad n stmon 509(at Form a70 and Fsrnl 9i4Q era used CY S•MO Cancer. (Sw WMral IraYUayn n) (RWUrad m iy Form !a0-pF A•turn o/ bs~aarnat egan00trr an0 nans:arrgt an]angaron awe nN stye m metttlaY Prrrtta hundttlNnJ lvY 1 Nrou3n ix •f N• farm 900. •r Para I 9. A emdr hrrt aarroaW awe y pnrMa na Ip5 wM Yta Nreugh V of fly Fenn la0-fem. Faapwpna ne waaen fOt a h•n•1k Iruat dwenbad n Narrrtlen naur•0 eY ttdan GSV ~rovtraan rag Mlp va y vpyaY our nrrr, !f0•eL. IrdwrtaC•n aro~rrar Ewers 7aa b• usaa m Inrsmt aMdery~aQt an Yaquvae and w rna net nave re wnYa tM eretllovwn p•tYrn yf aaek wee 2•nars Trlstt and m M wbndt.d a uy IRE, such a• N• .wets iW m atY why ro Harm tree lied. If N• Gran R•laya Parsons ) m eplWaa Deaf urotr ate0en 368 orgarata0en fOw a return INa way. t rtY nW t0, A IIOe rnla. 7arlsn ar prodt•snsrm t» rrallta t Farm 990 Pamet y IoW Yrn true tsar .lorries .ulwr a•emn e0t iS•a 9 and mr na Mw m fie Form a90, er Fpm Form 3300, AMWI RauuNR• rt ar a Who Must File Po 990•!.L span urlW n ea rawl0a an Erromyw Oarta(r Pyre ) Ftling Dash romray coon th•n f2~000, or a hrnrrow tt. A rotrgnr or ap•uobc ergsnWtyn or ull0agrs a tu0aWaa1 onttaoort'Sa d•aamaa n Loan 90t(dl (Rteyrr l0 file .f as atganmeon der nes rows arty of ma ewalMa n M rlanroero let Yro 79 of Farm Sao, •r fry 7f •I hrm 3a0•EZ. Garin t03a, U S. ianronlup p•twn al nuetlarh lotted m GrMI Ira[Itrman 0 and Irleerert ) e anmyl grata neraY to romaW mare ftaarllF[ aryanmtltiY e[at iNd Ferro 990. wn S]0~00 (ear Na grits netrpa or faro 7e0-EZ. Cut era ro ynga nquwd m tl A hngn erearraaWn wnaw tmusl !da hteaYOa they rMat a apaddk rarnpaon ~O° r•elp (ram worts wetln na US an dsaraarn n Garral Narueaen B). d moat 19s romrW 721000 a Vas (Mr Pne. 94-17, Form 990 a farm 9a6FZ If Na oryanaatlan't (arha thin aturryaan 1 a n Oananl Imeuman t f W-t C.L 579). So• IM i25 p00 grog yeta raealpY durY9 tti Yrr era Ira than 9) arlfd aMaa eyv taY Gaoits et9ea w Uyr ractital ItY M 10a Sr aw Gaynl 5700,000 and as Yal awe at er td of nt f01n3 atatrla can a undated. faanpt Inttl[dWt A i IM a9aneawn neared a yrr an law etas SZ90,OW, t maY (Ya P•rm oryarl~rY eau as Hat sun d syr try hrrn aa0 P•alo~. itt>-F7, Shen Fam Rttum of t3ryatuiatren 7srkS e0ia rtvy ea71M IRS u Ea.rrgt Fnm ktmrna 7aa, rrsrr of hrm 1J00•aift-10.0 f° +pt ergantatbrq OYt 13. A yarammYlYl and er afNaY of a 7a0. Eras f Y[t wpnYaCOn rrotY Or aa~ r amp ~ hrtn 7a0, a hen 9aOf2, wrholt gavanprlrW urra Mtat6aa n Aav. ?roc an aaa M hrm 736 tta~M atav kaY Olabla aflo mry raolr. tlS2 tJ. at8 CaeMwrd /•daral CampalOra- M aart/da orrpaf nRaaPrdans Ir~uyw~ abwd t< M ar~eoase rdrsw annual 9reaa SnaMr w4+nsat)ada a9PMn0 m WRkYaY y tl+aY rahrrY. f1Mn argartblMrY aMYk pale raaalPY N paaYYy >Q1,000 N I.r lnl[ tr dy CaMnad F•rnl CaryYrgn r1aY aubmt m the apaafr tart hr havvy aYppM ~n G.rond elaOlairll A d ale organlOttan tyros raaarrWrq y Otata mqurlr. nwvM a fern a00 Pamq•l. a mnalaW hart NIYQ (riaYad of hrm _ (99~~ I>r OOIo d RaranN IYnagamals Fallon to Ale and Ib aRbt on tt Fvm a ~0~ rr.r~ an th. sum Nayarar, tlyr eyanrptlera nary ale eeafalbYtlalu of irra 1d 2 7, l 0. N. 7. ` (hM ekataal. au6rN b OPN. aafanM b fM Farm 9t10-Q, OpawaOana tlyt ar• aYp3N Y rww as 1G. YN 11 of PaR L TM erganOlbnY lapp t artd 2 d Rarm f130 rltN dY YMwyq dtdalaaaY rnlrtfhmro era fs[ad N Wor rtrp an tlta Mat al[tslrr a raatrrtd tnm a• rWra dYlln3 d. annual aowtal6lq mmpaYd. Ptut I. fr[r ttld and 1S1S: Pan PubYaasan 7/, CwuYtbw Lrat a r,dMa att9eap9tt9 cry tmaa or II, tY Nnr Thar eraanlaatltro tlloeN na Glrtoaaala maankad a 9•etyn 170(e) d a:Pp~a win eta Ram 990 a0aeflrrrnt b fly IR3. Ills It1Yrs1 Rawnw Cada el 1st. M arPtfasen IraY 0. rartrrad hem tti IYdrtq t) Rarm aa0.6L~irar raewa an tht Saetfen 301(al. la), (f), (Yi, and (n) d •a rtethh sMr ens a ¦ npar.d r W Ian1 amern[ reared tram r aeures dump orQanlaatlont Fenn fa70, er Faro 9f16lZ itY a der rol t0a M amlO1 awla[tlr19 trarod, wdMVt Etop tar dtaw Hpr of •rganYSrrr Wa0 a taarrl a advty ua that Y ¦ ro krlgar twramy avry eaa a •aparoas. Gnr N GartarL Irlaatldn 0. an arrlial rrrtn •n raRUiad a >L. Naawwr, aarrklaraalla Y auah notpn an M aYm of fnr 1 2 3 a Sa 6a. hrm 9s0 er R•rm a3?EZ r nplaea hrm an arsatdstltn nay ettteaw Y W aaalrarbla 7a, aM 7 a! Pan I Gross rarwa on abo r wary a9anroatn uaates fiam to unaa w 7ta llahaal Footle un01 IM IRS Ituarlya a oteuawd lry adena sae n• amaya. an ttra a•afan 501(r). uriMnO hreNd agarlosMra nelks' Y /Y OaNray n aN IRYTY RwaWa A O. aM Th m M yyl r•wfW IarRad on and m•paaw• acme egalmerw OuMe. ~mamaK On tw 9 of to 7emt 970-EZ hr eassatbad n wooer 7tltp) tnd y, chid on 8 Or n12atIOM Not R Ylnd To taa3. Orgartavmn M neawd S50 000 is yal oryllnaaWns mwr.e N swan 301(k) ar ~ p nr•wa Y aadad ra m. rs.a aro wraaala nak peals maalaad n aasatn File aatlarat a Had aroma M aye SC (92.000). 301(N. Saedon Stlt(gp). 901U). (f), (t), aro Nah: OepanaasarY rot nauvad Y /7t Iva 60 197,900). aro 7a (70001 a ra tayr nwro• (n) eprtlrr Ia1Q a W aa[aeh • Canylaad /err tart N• IRS Ny wean n uM r n dory a 360.000 a1y raam.r6 Hal da prase U~ndar~9.aerAwnFwl(gf3j Y~arar f~tmtn ~Oir [ arafa ntrarYrp npramarth. Far ataada, ar scalp hr ey w you wr• fSa,000. Farm 33GFZ. GMMN lraanealad ! b. Orar paalPY whin araln6~a~ T)la NMIYq types of aryartaadana stangt K a kol ekarirf M • saaaan 301(( Strlbn d914TU1(t) nonellam t tram tea urlatr aataan 30th) m na[ rvt m agaiY7a0aw cite ulaunroa Orrrraurra ra tnst7 P fft Fan 790. a faun tf16EZ rrN Yy IRS. ib paraM rape arrd rtaraY/ tarty Yrsa t. A elm an atwaAurall arawaWa of pramluaa Y M retard rterwr sa«taq any Arty rtterarr10t ehardaay otra (etatriw n IasL Irlda sf a Wdalt. a wmanwn a rigid Y ur eta Lnds a atlrrtraa mnvsq any saayn a3a7(a)(t)) riot VaaW as a prMY atwaWn d efwrakaa, in Irtpa9faYd alo7ary birA iron a0tbaltg dYIR Olt keel dap[ar feundanM a saw raaurN r Na Faro 990 a of a drpCr (tuefl r • rrrr'a a rwnrny sroufa rot tteaaa M yatrrma n O greta Faro 9!6•FZ aaM ttdfl a eam7MnM or~rdotMa, nfgala aetyot. ntOaian aeO•pY, nowt. Tltt pafard lode ansutl noeR tMm Shcadula A (Farm 99q. Sr dr dtiaaaen n « ywdh fpaup). uyraad. The srRY traausrd appYr n atna. Gron1 4lmtrra•n 0 !a emrsw Y IYiRO L Crv.noMfrw era;raawna.lllat an In vNla\ area .Narlman mWe aaeparay anpaaa n rramgttM Nlyds a karda many a an spa br anaurr. Page 2 GrnataY DnaovctWns fv Form 960 and Form 990fZ ~E O~ .c `~FKn Vii:. r. § 8033 Returns by exempt organizations (2) Escepttons from filinY. (A) Mandatory exceptions. Paragraph (1) shall not apply to churches, the>r integrated auxiliaries, and conventions or assoctauons of churches, (u) any organization (other than a pnvaze foundation, as defined in section 509(e)) described in subparagraph (C), the Boss rearpu of which m each taxable year are normally not mare than SS,000, or (iii) the exclusively religious acttvttfes of any religious order (B) Discretionary exceptions The Secretary may relieve any organization required under paragraph (1) to 51e an information return from filing such a return where he ' determines that such filing is not necessary toihe etlicient idmuustration of the internal revenue laws. (C) Ceitaui organizations. The organizations referred to in subparagraph (A)(ii) are (i) a religious organization described in section 501(c)(3), (ii) an edutxtiotial organization described m section 170(b)(1)(Axii), (ui) a charitable organization, or an organization far the prevention of cruelty to children or animals, described is section SOl (c)(3), tf such orgiutrzation is supported, is whole or in part, by funds contributed by the United States or any State or political subdivision thereof; or is primarily supported by contributions of the general public; (iv) an orgaziization desrribed in section 501(c)(3), if such organization is operated, supervised, or controlled by or in connecrion with a religious organuatioa described in clause (i), (v) an organization described in section SOl(c)(8), and (vi) an orgaaiution described in section 50l(c)(1), if such organizaion is a corporation wholly owned by the United Stazcs or any agency or instrumentaliry thereof; or a wholly~wned subsidiary of such a corporation Iatrrsal Aarwsw C.udc ~Vrriltbc 1997. R,ewWSh Iattltua orwirrfu Iac VLL9i P+p 1 Q 5-2815 Cf'~l:fCn ae Code dces nor define the term ciurca wtth respect to its use in 5-2314 Bu[, a drstrc: court said the term church includes a relte}ous order or a religious organtzatton ~i that order or organization. is an integral par of a church, and (2) is engaged to carrying out the functions of a church, whether as a civil law corporation or otherurtse In deterrauuna whether a rehgtous order or organization is an integral part of a church, consideration will be given to the degree to which it is connected with, and controlled by, that church. A religious order or orgatttzatton u consrdered to be engaged in cattyttrg out the funClOns of a church tf its dunes include the ministration of sacerdotal functions and the conduct of religious wonlup. 32 32 Lutheran Soaal Service of Minnesota v U S , (1985, CA8) 55 AFTR 2d 85-t t 7 T. 758 F2d 1283, 85-T USTC ¶9316, revg(1984, OC MN) 547KFfR 2d 845199, 583 F Stipp 7298, 841 USTC Q9383. A sepaza[ely incorporated nonprofit agency (LSS) affiliated with the Lutheran Church, was nos a church because tt performed seculaz activities Thae activities included child care, adoption sernces, family and tndrvidual counseling services, a nutnuonal program, and a chaplainry program The coon re)etted LSS's claun that tt was a church because churches owned and .?aalya4: Iadaeal Ta: eeortlle.eer. Capyrl~6t 1'197. Rwueb IaaltYr e(Mnartea Ioc. 1/1319'tt Pap t Internal gevenue Service CeDartrrert of ;he I •eos::r/ R~~.~I'. ~~s;'•a t0 UatroTech Curler ~~•erc 625 Futlcn St, Brooklyn NY ~'20t ~U~ Oats ~~IN 2 8 1995 CE~~?.T": Sev:s~'_or. Ar'ny & -rerscn tc Ccntac: =ts Ccmpcrente ?a:r_c:a Holub ;92 ''lest Nyack cad Cc r.*_act Te'_eprene yumber ~+est 'lyack, NY ( 71A ) 468-2333 ':0994-1'740 EiN: 13-5 62351 Dear Sir cr Madaa: Reference is cede to your request far verification of the tax exempt statue of Salvation Army & Ida Components. A determination or ruling letter issued to an organization grantLng exempt;cn under the Internal Revenue Cede remains in e'_fect until the tax exempt status has been terminated, revcked ar mcdlfied. Cur records ind_cate ti:at exempticn w9e granted as shown belcw Sincerely yours, ~~~~`,~f~'u~ Patricia Holub Manager, Customer Service Un1t Name of Organization: Salvation Army & Its Components Date cf Exemption Letter: Jure 1933 Exemption granted pursuant to eectian 501(c)(3) of the Internal Revenue Cade. Foundation Claaaificntion (if applicable): Not a private foundation ns you are an arganizatian described in sections 509(x)(1) and 170(b)(1)(A)(i) of the Internal Revenue Code. ;i z z I'~ o 0 f a a ~ o: a ~ a a O O ~ ~ ~ ~ - ~ ~ Q Z ' Z Z O H Q O h Q = W W ~ ~ ~ u W J ~ a Z V W ' F- t/f Q a a a - i , L C Y ~C ~ V O Y r C ~ O ~ _ V h ^ O 0^` ~ OU ~ O a. ~ O O ~ a: C ^-0 ~ C?^ O p^ f M Z C e p ~ c u~, V u a E a- u, V C v. ~ ~ V G C O ~ ~ - r. c= P, u.-° C Z Vo` ~ <cx ov ^ 'IG O I ~ N ^ ~ 6" r' ?OL ~l G = a Li Z r 41.I O 'Z W L t ~I U ~ Y l..) V O l~ C u~ ^ O < < O Q Ci O y~ a^ ~ o ff v H u O u _ u> c O C< O = r Z O t+ °c c u> ° 1~ O I 7 - fa O Vim.. C O 4 ~ C V W U< O' L~ o~ \ ^ i. `y h C.' n O C ^ O ~ C O 0. L•.1 < O q' ~ < ? ~ w ~ _ C r u u u~°= ''T,=tee` E Vs ° xOZZ s° <Ov<i F ~uo. ~ ~ w., o`o O ~ Ran o` 7~i, ,e o` ~ OH_O^ n'~ `v3w u _ r Z ~ ^ rU, -1 -o a Ca c V v ? Z> u V Z W c o~ ^ O ~ ^ ' u7 6: J ^ ~ .C. u ~ 7~ N u c ~ H ~ O u F: F O v a i y E C y,' C rv G^ u i~ C O n C u V ep u-. 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S OwA/C LIWUT' ALTO ONLY- A1O7OFNT f ja+Y ~uro ~ m+.sRTUV+.urowL~- IL~-III S I I S L EAd 0001RRdQ 1 UMYI/4AFORM IOIitGOAT/ f OiNlI TF'AM UMM4APORM I I S YPLOYERf LMRILTI T uMl • /i GAOA KOD/fT f TII/AIIOPRIRORI ~INA1 /LdiAai7QIC1'LIMT s PARIN61lOQIQ1TK OTC71/M! p10.~ RDIlAlrAflI RMI'LOYCf D ~ M / / R 1 CERTIFICATE Ot 0f3UED AS RESPECTi TD THE PROVISIONAF OUTREACH SERVICES' YOUTH SERVICE CENTER SERVICES, INTAKEAND SESMfiNTSERVICES A8 PROVIDED BY THE SALVATION ARMYTi FAMILY INTERVENTIOII SERVICES ataaan MAYS Tw.alsa wlelro 1w~ w AaAI'siLw RIIOa M walAAns+.e.T111we 11/ IIYw rralrr mllwAw Iru weFra io wL ~p GYa wTM 11PIIw ro T/ THE COUNTY OF HAWAII, ITS oanlan ra r1~ 1wll/a M Irlwc w ara avAal NA111w /11AL a•ew Mo ovwnol a OFFICERS, EMPLOYEES AND AGENTS 7.•r AUPUNI STREET ~ARImsNM•wv'uAT1at IIAa1AYRNPOaGbaODWlAw,inlrNHaPBa[AaMRrNw MILD, HI /6T20~d75D e Jahn F Mlasi~y - ~r•TI~r~ .uz-r. - H:;A Itr:Lx:.~! !:~~>E t sr,-~71u ; .rii~!,L F'.tLC. ':.G'[ZiQ'L~?Cy ' ~!~L.~-_ ~'•s a? CrCd-~Z=C_•J'~ CO'-'C-red G} Lh2 Croy-rrEe iJCr;<~,la re i',c t, t~;e ~r'~-?_i' s~;c=1 c-SUI° 3 ~ -~_ac cn•.%_..~CfiieGt. Er';%C.'e c^~p_Gye~ dSSCCidCeCir 1^, aiy '+rd `y', wllfl t.'l2 $it-FI LlI are doscluteiy proi~ibicec from unlawfully manuLact'.iring, distributir~g, CG~Se55ing, ~e:-g Uf1deL t`-~e int l',:enCe Cr USlrg o1C0)l0. and other ccrtrclled substances, such as those in the following partial list, on any orc•per'~;% belorging to ST:-!IIi!. a. varcctics (hero=n, mcrpl~ir,e, etc.) b Carnabis !marr~uara, hashislii $t~muiants .cocaine, diet pills, etc.; d Depressants itrarquilizers) e Halucinoaens (c~CP, ISD, "designer drugs", etc.) 2. Sr',-HiH will not tolerate any compronuse of integrity and professicnal~sm on tF;e fob. There shall be no drinking of alcoholic beverages or illicit use of any drug during working hours or on SA- i1I!i property at any tare. S~-IiIil recognizes that tranquilizers and o*~her ieeal drugs ray be prescribed by physicians for medical conditions, but will not condone the misuse of these drugs. Decerioraticn of 7co performance, Frequent tardiness, and/or excessive use of sick days may 6e indications of employees violating the Drug- Free Workplace (herein referred to as "irtipaired employees") and displunary action will be taken up to and including the termination of the employee even if the situation is not alcohol/drug-related and nc unprovement is noted after a warning is given. 4 Gbv:ous disregard for the Drug-Free workplace Act such as the smell of alcohol cn the employee's breath upon arriving at work or returniny from lunch, (whether he/she is a substance abuser or not) will result in :mnediate dismissal from the agency. '17~e SA-HIH may offer unpaired employees the option to voluntarily refer themselves to ccrtmunity resources for counseling and ' rehabilitation, although their job position cannot be guaranteed due to the unique nature of the work at this facility. FROC®URE: In accordance with the Drug-Free workplace requirements oL- tfie Anti-Drug 1lbuse Act of 1988, the Eollowxng provisions have been incorporated to ensure a drug-free environment at SA-HIH. 1. l~nployees shall be informed that they cannot engage in unlawful drug- related activities cn the work site. Upon being hired (during orientation) and tltirough in-service training sessions, staEL members will be inEorned of , L a Ja; gE_S cl a~Jg abase i~ ~~ie wor•~clace, and °he realties Cor v~cla~ic:~s at t'ie work s_te. 'c ru V SUSCECt?d v1~.^,lat~~nS "~US° oe repOL~e(1 to the ?Cm run' C:rectCC +~a ro:~~:rES establishx'. i.-nr:cEes ;nu=_~ _-for-i Sr1-iiI~I of any crurunal convicticn Ecr , •no'at_cr, c` > >ruc_ sta! u[e Cor ar incident that ecce:rred at the .:c•r.~o=acE iat=_r than f~:'e i~I days after that conviction, by _ubmittirq =,n _ncident REpcrt to the Program Director. a. Ca~l.:re to sc inform Sr^•-III- will res~i~ in lnmediate dismissal b Recovering employees wLl lose tlierr Ocb position if a cruninal conv~cticn occurs, regardless ~C the cr~.rne occurred en or oCf the facr'_ity, on or off duty. m~n;mum oC t.w years of sobne!-y is required before a recovering employee can be considered for employment at Sr'1-ilIll 4. Upon receivrng such notification, the Program Director will notify The Salvation fumy Cirector of Children, Youth and Gamily Services and the approorrate contracting or grantor federal agency within ten (l0i days. 5. Impaired employees may be terminated within thirty (30) days of the employee's drug-related workplacz conviction. 6 ;111 employees shall be asked to acknowledge by written agreement that they have been informed of the above policy about SA-HIH being a drug-free workplace, and agree to abide by it 1n-all respects. By law, suc;~ acknowledgment and agreement are required oC staff members as a condition oC continued employment. IMPAIIlCD CMi'LlJY1~5 POLICY• Any employee of the SA-liIfl who decmnstrates a continual deterioration of fob performance may be referred to as an "impaired employee", and will be subject to strict disciplinazy action, up to and includi;,g dismissal from the agency. 1. The SA-HIH recognized that an employee's performance and health may be affected by familial, emotional, financial or other stressful problems that are not necessarrly related to alcohol/drug abuse. In which case, the agency shall make every effort to facilitate referral to community resources providing counseling and treatment. _ ~~.a _~,e y~_;~c -a_'~e ::L ~_he a -'cf, being a c`~lld car:nc Lac~Lt G2 5-;-i'i:~ ao1-c:~_~ces t''~e `re= w111 of err•lcye°s tc e,eaae it soc~ai drl~kl~c 'cur ,~alrtalns a deep corcern about alcohol,'"drug abuse and a=_ ~e'~a _i'ia _;_crr is any e~rploVee'S health, w'C Ck oerLOrTr7 nC°_ ~,~Ci ==~Ti1_" a ~ecover_-y g ees ali :cse their fob pesltlon ca'.:ght ..rlr{.-C _"C 1sUSlri~ dnV rind GC drug Tf•e age^cy s'ra.. Take every eLLort '~o treat employees wlio are dlagncs ~ as having an alcohol%dr'ua abuse problem with dignity and respect, and ~lt;i tie same consrderatlon as employees liavlrg other illnesses cr ci_sabli~t~es. rRCrceL^ri,:.. i If It is suspected that an employee is impaired, as indicated by his/her decreasing ;oo performance, a detailed log shall be assembled by his/her suc~r•:lsor, recording the Cacts surrounding the employee's case, such as: a. 6xcesswe tardiness b ~'~bsenteeism c. Sick days d. Improcrptu declslcns to take vacation tune e Carelessness and mistakes on the fob f. quality and timeliness of work assignments 2. Supervisors shall also maintain a comprehensive record on conversations held with file employee(s) involved in the above mentlored ~ncldents, and with wltnesses, including dates and tunes wltnesses sl;all verify the supervisor's log by signing it. 3 Tl~e impaired employe= shall be questioned by his/her supervisor (with a witness, lE possible) and shown the documentation of the employee's falling work efflc~ency. 4. .L- the employee's work performance is being affected by familial, emotional, financial, and/or alcohol/drug-related problems, file agency well make every effort to refer the employee to community resources for counseling and treatment, if he/she desires lt. 5. _T the employee denies the existence of any problems, which may be urpairing his/her work performance, the supervisor shall reiterate the level of performance expected oC the employee's lob position and issue a warning of possible termination, unless file situation unproves. 6. if the employee's work efficiency does not improve, the Frogram Director shall ccnduct a corrective interview with the unpaired employee, outlinlrg the options open to the employee and encouraging participation in an alcohol/drug abuse treatment program or other resources (regarding stress or family problems) in the community. a if ~•e z:~~GlGyee fairs to ccccera te, Lul' dlsClpl ~ndrV dC t1Cn 'N;11 D2 ta;cen, :.t'uc~ ray leas tc ti'e Lerminaticn cf the empieyee i= ~,c- e oicyee agrees `_c ccccera~e, he/she will be allowed ta:ce s i'~ iea`%e, i~.^~' 1C'diriG 8~. t^.rC.'.id_ Lr~' d CI'i'S 1C1dn. 9. S?•.-H.:: =haii ';CT' rzy for me r2ha:;iLtation of unpaired employees Fcwe:er, ..used s_ck says and vacation pay can be used by the employee t:; i:eip pay for t:ie cost oL ii_siher treatment. ~0. :;pon successful canpletron of treatn•er,t, 511-EIIH shall erdeaver to reinsert the recovering employee back into the organization's work force in ary nor.-client related ~csition (clerical) for which tl;e recovering employee is qual;fied for. II rcrmer counselors must Dave a minLnum of two years of sobriety before they can apply for posit~.ons at Sn-IIiII provided that openings are available. ~ ~ f T r ti w z-v TIIE S~L~ ~TIOiti 1P..~II' IIII,O ItiTERL~I IIO~~IE tiro„+.r RE LSEI):"~T073,1000PROGLCTS The Salvat;on =1rmy -IIilo Interim IIome concurs with Act 289 Relating to Smol.nig (efl'ccUvc 6i13%39) Tlie IIilo Interim home in compliance witft Tlie Salvation Army Policies (dated 111.'6) and in recognition of the dangers of second-hand smoke m the working environment prohibits smoking iii offices and program facilities of 1?8G Kinoole Street. Recognizing the di(licutties in stopping an addictive process, such ds cigarette smoi.ing, The Salvation Army -Halo Interim Rome provides assistance to staff and program participants (clients) wlio request help in abstaining. The "'vv J7rok;n~" policy ui offices and facilities is applicable at all times to staff, program participants and visitors of the program. Tlie following practices will also be in effect for program participants and stafT: 1. Staff will not "hold' tobacco products for youth for use at a later time. If youth brings tobacco products into the program, these wall be taken away and either destroyed orgiven to their parents or Probation OlTicers/Social Workers. Staff will not provide or purchase tobacco products far youth. Tlie "'No Smoking" policy is also in effect to program participants during ofT ground activities. Further, SA-$IH prohibits stall' Smoking in view of youth program participants, on grounds or o(Tgrounds.