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HomeMy WebLinkAboutCOM 0122.036 2000-2002Stephen K Yamashiro Navor Ham -X Iakahashi Director COUNTY OF iIAWAII DEPARTMENT OF FINANCE 25 4upuni Street, Room 118 - Hilo, Hawaii 96720-4252 (808)961-8234 - Fax(808)961-8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02) HUMAN SERVICES NONPROFIT GRANTS REVIEW COMMITTEE FISCAL YEAR ENDING June 30, 2002 DATE OF APPLICATION•January 30, 2001 GRANT APPLICATION FOR Puna Prevention Program (Pro{nm Ttl�) Legal Name of Organization The Salvation Army -Family Intervention Services Mailing Address P. 0. Box 5085 Hilo, HI 96720 Facility/Site Address 21 W. Ohea Street, Hilo, HI 96720 Director/Site Manager Alvin Ji tchaku Organization President David Edwards Contact Person (Grant Writer) Alvin Jitchaku Phone: 935-4411 Ext 16 Amount of Request for County Funds S 42,891 Total Annual Budget of Organization s 2,377,638 Has the applicant applied for any other funds from the County of Hawau this fiscal year? Workforce Investment Act ❑x Yes Source/Department Housing & Community Development ❑ No Agency/Program(s) ❑ Social Services El Youth Programs ❑ Elderly Programs Check Categories ❑ Culture and Arts ❑ Education ❑ Other Briefly, define the program for which funding is being requested: 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 122-, 3 File No. R U D -1- W. Tor-__ HSE D C— Ref. Date FEB 2� I. QUALIFYLNG STANDARDS FOR APPLICANTS An applicant must meet all of the following standards ❑ Be chartered or otherwise authorized to do business in the State for charitable purposes and exempted from the federal mcome tax by the Internal Revenue Service ❑ Have a governing board whose members serve without compensation and have no conflict of interest between their regular occupations and the services provided ❑ Have bylaws or policies which describe the manner in which business is conducted, including management, audit, fiscal policies and procedures, policies on nepotism, and policies on management of potential conflict of interest ❑ Have at least one year's experience with the service or activity for which the appropriation is sought or can otherwise demonstrate to the satisfaction of the County sufficient expertise to successfully carry out the service or activity ❑ Be licensed and accredited in accordance with applicable requirements of Federal, State and County laws II. GRANT CONDITIONS The applicant agrees to comply with the following terms and conditions prior to receiving a grant award A Comply with applicable Federal and State laws prohibiting discrimination against any person on the basis of race, color, national origin, religion, creed, sex, age, or handicap B Agree not to use any public funds for purposes of entertainment or perquisites C Comply with such other requirements as the Director of Finance may prescribe to ensure adherence by the nonprofit organization with Federal, State, and County laws, and established standards for fiscal and program management D Allow the Director of Finance, the committees of the council and their staffs, and the Legislative Auditor access to records, reports, files, and other related documents in order that the program, management, and fiscal practices of the nonprofit organization may be monitored and evaluated to assure the proper and effective expenditure of public funds III. RECORDS AND REPORTS A The applicant shall follow generally accepted accounting procedures and practices and shall maintain books, records, documents and other evidence which sufficiently and properly account for the expenditure of County funds The books, records and documents shall be subject at all reasonable times to inspection, reviews, or audits by the County expending agency, the Director of Finance, and the Legislative Auditor, or by their representatives The County expending agency, Director of Finance, or County Council may request periodic written reports on the use of County funds. The nonprofit organizanon shall submit a final written report to the Legislative Auditor within sixty (60) days after June 30 of the fiscal year The report shall include an explanation of the public benefits derived from the awarding of the grant, a listing of other funding sources and amounts obtained during the grant period, and a complete accounting of all expenditures supported by County of Hawau grant funds (per Chapter 2, Article 25, Section 2-142(d), Hawaii County Code, amended August, 1999) -2r IV. QUARTERLY ALLOCATION Under no circumstances shall grant hinds be disbursed in a lump sum payment Grant funds will be disbursed to Grantees only through a quarterly allocation process The disbursement of grant funds can be formulated on an equal quarterly apportionment bests V. GRIEVANCE PROCEDURE The applicant will adopt and maintain a grievance procedure to assure proper accounting for any concern and complaints about its program or services that may anse from its members, employees, clients or from other members of the public VI. DISCLOSURE OF INFORMATION All information, data or other material provided to the County by virtue of this application shall be subject to the Uniform Information Practices Act (UIPA), Chapter 92F, Hawaii Revised Statutes All such material is deemed government record and shall be open to the public and may be provided to other public and/or private Grading sources VII. CONTINUED ELIGIBMffY Any applicant or recipient who withholds or omits any material facts or deliberately misrepresents such facts to the County of Hawaii shall: (1) hnmedstely be disqualified from consideration for Nonprofit Grant fimdmg, OR (2) be in violation of the terms of the Grant Agreement of County funds in which case a grant agreement can be terminated by the County and the recipient or provider may be liable to reimburse all or a portion of any funds received therein VIII. ACKNOWLEDGEMENT The Salvation Army -Family Intervention Services (Legal Name hereby agrees toadmtntster the Puna Prevention Program (Program Title) in accordance with the regulations, policies and procedures prescribed by the Hawaii County Finance Department Distribution of grant funds is limited to grantees which are in compliance with County regulations, policies and procedures The County reserves the right to withhold grant distributions at any time the grantee is not in compliance It is the policy of the County of Hawaii and for those who do business with the County to provide equal employment opportunities to all persons regardless of race, physical dsabilibes, color, religion, sex, age, or national origin as mandated by the Federal Civil Rights Acts, as amended, and any other federal or state laws relating to equal employment opportunities IX. AMENDMENTS TO THE APPLICATION/EVALUATION The applicant assures that it will submit to the Human Services Nonprofit Grants Review Committee (HSNPGRC) for prior review and approval a written request and justification for any changes, additions, or deletions to any portion(s) of the grant application or a duly executed Grant Agreement of County Funds. The applicant will cooperate and assist in any effort undertaken by the HSNPGRC to evaluate, aspect or otherwise monitor the effectiveness, feasnbihty, and/or cost efficiency of any and sill practices, policies and procedures or activities pursuant to this application or any grant designation or allocation received as it result of tits application -3- X. AUTHORITY AND CAPACITY OF APPLICANT The applicant certifies that it has the authority and capacity to develop and submit thus application, and to fully admunstet the program(s) pursuant to this application UNSIGNED PROPOSALS WILL NOT BE ACCEPTED! Signature of FAMAMOObemrprsunt uivisional CoWander -4;- Signature 4= 1/15/01 Dare 1/16/01 Date TABLE OF CONTENTS SA -FIS PUNA PREVENTION SERVICES DESCRIPTION Program/Service Description Overview Problem/Need Collaboratton/Coordmation Goals and Objectives Service Delivery Evaluation Program Fees Viability Organization/Agency Information Board of Directors Past Performance Financial Momtormg Alcohol, Tobacco, Drug Free Pohctes Budget Tables Organizational Chart/Board of Directors Staff Information Sheet(Original Only) Job Descriptions/Resumes(Onginal Only) Financial Questionnaire Financial Statement/Audit IRS Form 990/Letter of Exemption Articles of Incorporation/By-Laws Certificate of Insurance Use of Tobacco Pohcy Drug -Free Workplace Policy PAGE NO TAB NO 1 1 2 1 3 1 4 1 5 1 5 1 6 1 6 1 7 1 8 1 8 1 9 1 10 1 2 3 4 4 5 5 6 7 8 8 8 2001 NONPROFIT GRANT APPLICATION THE SALVATION ARMY -FAMILY INTERVENTION SERVICES PUNA PREVENTION SERVICES PROGRAM/SERVICE DESCRIPTION A. Overview: I Describe the program for which funding is being requested The Salvation Army -Family Intervention Servlces(SA-FIS), formerly called Hilo Interum Home until December 1999, proposes to continue our prevention program started in 7/98 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 We plan to continue services through a Youth Development Specialist position assigned to the KeaauYouth Service Center, and funded 75% through tins grant request, and 25% through a sub -contract with Boys and Girls Club of Hawaii, funded through the State Office of Youth Services. 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 experiencing poor adjustment to school including truancy and dropout Research indicates that children are influenced by home, school, peers and the community in which they reside. We will undertake a communtty-wide approach in addressing child and adolescent problems, focus on reducing risk in the four areas mentioned. The overall goal of the program is to assist Puna communities whose children attend elementary, middle and high school at Keaau in providing prevention services. This will be accomplished by implementing elements of SMART Moves, a nationally recognized prevention program developed by the Boys and Girls Club of America, which stands for Skills Mastery and Resistance Training. Also, through a leadership development program during in - school classes and the after school program Our agency is authorized to utilize the SMART Moves and other Boys and Girls Club programs through a Memorandum of Agreement with the Boys and Girls Club of Hawaii 2 What unique or significant service will be provided? Smart Moves will be the centerpiece of various services provided. It has been recognized as one of 10 exemplary primary prevention programs by the US Center for Substance Abuse Prevention(CSAP), and the 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 Drug -Free America as well as the Children's Defense Fund, and cited for its parent training component by the Office of the Inspector General of the U S. Department of Health and Human Services SMART Moves aims to provide youth with the knowledge, skills, self-esteem and peer support to help them aclueve the following• • Avoid using alcohol, tobacco and other drugs ♦ Avoid involvement in other drug-related activities, such as drunk -driving or drug trafficking ♦ Postpone sexual activity Separate components have been developed for specific age groups ♦ SMART Kids is for children ages 6-9. ♦ Start SMART is for preteens ages 10-13. ♦ Stay SMART is for teens ages 14-16. 1 Be SMART is for teens ages 15 and older who serve as peer leaders. SMART Parents is a complementary curriculum for parents After school activities include ♦ Tutorialischool assistance ♦ Recreation activities ♦ Organized sports ♦ Arts/crafts, performing arts ♦ SMART Moves Abstinence program • Cultural/educational activities ♦ Community service projects • V A.L T E (Vulcan Athletes Leading Through Example) -a University of Hawan at Hilo volunteer program Targeted Outreach: ♦ Outreach services to specific at -risk youths and parents. 3 What specific outcomes are to be achieved9 The outcomes we hope to achieve include decrease in juvenile crimes, involvement in drugs, violence and gangs, early 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 participants/clients to become self-sufficient and facilitate positive social change9 SA -FIS utilizes a Youth Development strategy which is based on the premise that most youth will become effective and contributing citizens of our society by providing them I )a sense of belonging in an environment 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 it well, and 4)a sense of power and influence for which they have a chance to be heard and have influence on decisions. With the implementation of the Youth Development strategy, and prevention principles of SMART Moves, and involving parents and members of the community, we believe the youths served and their parents will be able to make positive social changes in their behaviors. The Leadership Development program will empower youths to become self-sufficient with acquired leadership skills to influence other youths to demonstrate positive and healthy behaviors B. Problem/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 it rarely remains isolated It is widely recognized as a major contributing factor in other youth problems including: school failure, truancy, sexually transmitted diseases, runaways, suicide, pregnancy, school dropout, family problems and crimes. In January 1995, a report "An Evaluation of Hawaii's Youth Gang Response System" was published by the University of Hawaii Center for Research. Of the 71 schools included in the statewide study, Keaau Elementary and Middle School was ranked 6`" of the top ten schools dealing with the greatest number of challenges and reporting the most problem behavior among their students For Class B suspensions, which include disorderly conduct, gambling, harassment, theft and trespassing, Keaau Middle School ranked second in the state In a Honolulu Advertiser article published 1/18/98 entitled Needi, Schools Furl to Improve, " Keaau Elementary and Middle Schools were listed as Title I schools which receives funds because at least 40% of the students qualify for free or reduced lunches In addition, they are classified as Special Needs schools because of low test scores, high number of low-income families, poor student attendance, and student discipline problems 2 Who are the target population and what are the specific needs? The target population are at -risk youths 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 alternative pro - social activities 3 What is the geographical areas(s) to be served, facility and hours of operation The Youth Development Specialist will serve students attending Keaau Elementary, Middle and High Schools This position will be part of the Keaau Youth Service Center which is open Monday through Friday from 9.00 a m. to 6 00 p.m., except for holidays. It is located on the grounds of Keaau Elementary School uttlizing space and facilities provided by the school, and remains open during winter and spring breaks and during the summer C. Collaboration/Coordination: I What specific measures will be taken to collaborate/coordinate with other community resources to achieve maximum program efficiency and cost effectiveness? Coordination and collaboration activities with community organizations and agencies have been taking place for the past several years and will continue The current Program Director continues to meet with administrators and supervisors of such agencies as Family and Probation Services, Department of Human Services(DHS), as well as the Self -Support Services Division, Family Guidance Center, police of the Hilo and Puna stations, as well as such private agencies as Big Island Substance Abuse Council, Teen Court, Alternatives to Violence, Helping Hands, Queen Liliuokalam Children's Center(QLCC), and providers of the Felix Consent Decree SA -FIS also has Memorandum of Agreements with DHS and Family and Probation Services. We continue to enjoy a positive working relationship with the principals of Keaau Elementary, Middle and High Schools in utilizing their facilities to carry out programs dunng the regular school year and summer, as well as cooperation in the implementation of prevention programs by SA -FIS; positive working relationship with the Hawaii Police HI -PAL and D.A R.E. programs in providing opportunities for the youth to participate in organized basketball and volleyball leagues, as well as the Honolulu Police G R E.A.T Program and Hawau Air National Guard for assisting with teen dances sponsored by SA -FIS The coordination and collaboration activities listed will continue to be an integral part of our service delivery system In addition, we are striving to establish a greater partnership with other parent and community groups including the business sector of the Puma community How will these measures reduce or eliminate any existing duplication of services to your designate target group9 there is no other Youth Service Center program in the Keaau area wluch provides an afterschool program and services to prevent youths from becoming involved in gangs and delinquent behavior through counseling and targeted outreach Through our collaborative efforts, we hope to be the resource where various community groups and agencies can refer youths and families in need of the type of services we provide D. Goals and Obiectives: 1 What are the major goals/benchmarks of the proposed program° Goal 1: Of the 300 youths served through the Youth Service Center, 60% will attain a GPA of 2 0 and meet school attendance requirement at the end of the school year, and maintain this gain for an additional semester Goal 2: Of the 300 youths served through the Youth Service Center, 60% will increase personal and social skills after 6 months, and maintam that skill for an additional six months. Goal 3: Of the 300 youths served through the Youth Service Center, 60 % will increase health and physical skills after 6 months, and maintain that skill for an additional six months. 2 What specific objectives/action steps are planned for each goal? Objective 1.1: Provide study hall/tutoring assistance. Objective 1.2: Follow-up contacts by staff with school personnel, parents, and community resources Obiective 1.3: Link youth and parents to cotnmunity resources Objective 1.4: Assist youths to pursue positive activities, such as reading, sports, music, computers. Objective 1.5: Assist youths to develop the sense of being able to accomplish something Obiective 1.6: Assist youth to meet school attendance requirements. Objective 1.7: Assist youth to maintain a 2.0 GPA Objective 2.1: Conduct assessment of youths Objective 2.2: Follow-up contacts by staff with parents. Objective 2.3: Follow-up contact by staff with school personnel. Objective 2.4: Participation and completion by youths of SMART Moves program Objective 2.5: Completion of Leadership Development program by youths. Objective 2.6: Completion of two community service projects by youths Objective 3.1: Completion of SMART Moves program by youths Obiective 3.2: Participation in organized activities Objective 3.3: Completion of First Aid training Objective 3.4: Completion of CPR training What is the timehne(start and end dates) for each action step? Begin July 2001 and end June 2002: Objectives: 1;1, 2.1, 32 Begin September 2001 and end June 2002. Objectives: 1.2, 1.4, 2:2, 2:3, 2:4 Begin November 2001 and end June 2002• Objectives: 1:3, 1.5, 1:6, 2:5, 2.6 Begin January 2002 and end June 2002 Objectives- 1.7, 3.1, 3 3, 3.4 4 4 What significant Ghent -centered outcome(s) will the program achieve' How many participants will a)Attam 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 performance, 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 children, and will assist in unprovmg communication between parent and child E. Service Delivery: 1 What methodology will be used in the proposed program's delivery of service(s)? The SA -FIS operates a Youth Service Center 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 opportunities to participate in alternative pro -social activities. Service delivery components include- 1)Social Recreation Activities, 2)Personal and Educational Development; 3)Cultural Enrichment; 4)Citizenship and Leadership Development, 5)Health and Physical Education; 6)Outdoor & Environmental Education; 7)Targeted Outreach and Intervention, 8)Parent Component for Prevention, and 9)Community Outreach activities The YSC operates under a sub -contract with the Boys and Girls Club of Hawau, which receives funds through the State Office of Youth Services Current staffing includes 2 full-time and I part -tune positions The current position funded through a Hawaii County grant is funded at 62 5% through County funds and 37.5% through YSC funds For FY01, funding was reduced from $160,000 to $135,000 Therefore, we are requesting funds to increase funding for this position to 75% with County grant funds. The County position will be part of YSC and participate in providing services to targeted youth in the tune component areas listed above in addition to the action plans listed under objectives in section D The phrase "Youth Development" best describes the 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. In consideration of the needs of youth, the YSC provides pro -social alternatives for preventing involvement with youth gangs and other juvenile delinquent behaviors This is achieved through large group or drop -m activities; small group activities; and individual services including targeted outreach and intervention assistance with youth and their families through support services and counseling assistance SMART Moves, a national drug, alcohol, and teen pregnancy prevention program is provided in addressing the needs of the target youth population and the community F. Evaluation: 1 What process will be used to evaluate the program and service(s)?Present in the objectives and timelines is youth involvement in planning and implementing of program activities and special events which fulfills the need for a sense of competence, usefulness and empowerment SMART Moves provides for each youth to assist m modifying activities to 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 5 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 submit 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 trauung received This will allow the Program Director to continuously review quantitative data In addition, the Program Director will meet with YSC staff twice monthly, make at least one site visit per week, randomly interview youth and parent participants and meet with police, school officials and community agencies to receive feedback Finally, the YSC as a part of its evaluation process asks participants to complete a satisfaction survey at the end of each program year. The evaluation process will also include utilizing an "Informative Evaluation Model " Also, the YSC is monitored at least once annually by the Boys and Girls Club of Hawaii and the State Office of Youth Services in the following areas Program Service Documentation(review of all participation registers, quarterly reports, other documents, number of clients served, activities, staffing patterns target groups served and client attendance, Flow of Services(critena for admission/discharge, accessibility to program components; Program/Facility Accessibility(to program participants, condition of physical structure, safety and emergency procedures, and space to provide services; Personnel Records(minunum qualifications, positions descriptions, personnel actions, training); Observations and Recommendations. 2 How will this process measure the outcomes specified in Item D, (1-4)? The "Information Evaluation Model? is divided into two parts: ])information 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 information gathered through monitoring procedures and enables decisions to be made regarding 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 impact of the program on the overall identified problems G. Proemin Fees: 1 Does your organization charge a membership fee for service participants? No. 2. Does the proposed program charge participants a fee for service(s) provided by your organizations No. H. Viability: I What is your justification or rationale for the expenditure of public funds for the proposed program" Youth serving organizations such as SA -FIS play a very vital role in fostering the healthy development of youth. In order to succeed in this undertaking, however, requires a partnership between youth serving agencies, government and the community to join in a collaborative effort to expand opportunities for young adolescents Especially, to provide quality and relevant out of school activities as offered by the Keaau YSC. These prevention programs will assist youth to keep out of the .juvenile 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 community benefits from such programs, which to a large extent, are 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 liscal year9 We are always seeking ways to fund this program through purchase of service contracts through state and federal funds in partnerslup with the Boys and Girls Club of Hawaii. We included expansion of the Keaau program and funds to begin a new YSC program in Pahoa in response to the Office Of Youth Services RFP process in January 1999 However, funding has remained at the same level since July 1997. With the current state budget situation, we are uncertain whether there will be a budget reduction in FY02 We expect to continue to receive at least the same level of funding until our contract expires June 2003 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 1. Bud¢et: See attached budget tables and attachments ORGANIZATION/AGENCY INFORMATION A. Board of Directors: The Salvation Army(SA) presently operates in over 100 countries led by an international leader with the rank of General SA divides the work into geographical territories, each directed by a Territorial Headquarters Commander(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 Temtory is broken down into Divisions headed by a Divisional Commander. Hawaii's Divisional Headquarters(DHQ) is located on Oahu. The Western Territory Board of Directors, located Cahforma, is responsible for the 13 states within the Territory and is primarily responsible for corporate matters. Given 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 Division. The Hawaii Divisional Finance Council(DFC), located in Honolulu, is composed of the following Officers and serves as SA-FIS's "Board of Directors." Divisional Commander, Secretary, Finance Secretary, Youth Secretary, Director of Women Ministnes, 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 within the past two(2) fiscal years? No a)What plans do you have to provide formal training to your current 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 Divisional Secretary, who is the munediate supervisor to the Administrator of SA -FIS regarding programs and services of the agency. b) When will the next board training be completed? None is scheduled. DFC members attend seminars and management training sponsored through SA or outside providers relative to their areas of responsibilities on a as needed basis c)How will you provide formal training to newly arriving board members or board members who miss a scheduled training9 Orientation to SA -FIS programs and services will be provided either through the Divisional Secretary or SA -FIS Administrator 7 2 What are theria mary roles and responsibthttes of your organization's Executive Director° The Interum Home Admuustrator(IHA) is responsible for the overall admuustratton of SA -FIS residential and prevention and outreach programs serving the entire County, and supervision of the Program Directors for Residential and Outreach Services, and admirustrative staff She works cooperatively with the Hilo, Honokaa and Kona Corps Officers and their respective Advisory Boards, but is directly responsible to the Division Secretary 3 What are therim mary roles and responsibilities of your organization's Board of Directors9 From an operational perspective, the DFC serves as SA-FIS's Board of Directors 1 It approves the hiring, promotions and terminations of all employees 2 It must approve all contractual agreements(business/professional consultants, vehicles, rentals,etc ) in the Division, and those requiring corporate approvals are forwarded to THQ. 3 SA -FIS makes all program decisions and establishes inter -agency working relationships, but is 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. 4 SA -FIS cannot make major business decisions or enter into any written agreements without the DFC's approval 5 Although government contracts must be approved at THQ, the DFC is delegated the authority to approve contract amendments, so it has some jurisdiction over such contracts. 6 The DFC has oversight responsibility of all SA activities and has the authority to intercede in any business activity which appears counter to the interests of the corporation 7 The Territorial Headquarters Board of Directors recognizes the DFC as its local agent in all SA activities, and for practical purposes, the DFC functions 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 years? Include the following information• a)Quantitative data on numbers served; and b)Qualitative data showing number and % of participants achieving measurable outcomes') SA -FIS operates a residential program which includes and emergency shelter and group home, and outreach prevention and intervention programs The emergency shelter accepts placements of youth ages 12 to 17 from 24 hours to 90 days due to abuse, those requiring respite care, status offenders and minor law violators, and because of severe family conflicts During FY99 and FY00, 928 youths were placed in the shelter. 80% were provided incident free sanctuary days 65% were assisted to return home within 30 days 25% were assisted to enter other alternative placements within 30 days The outreach prevention and intervention services includes eight separately funded programs by providing a continuum of services to address factors that place youth at risk for adolescent problem behaviors such as gang involvement, delinquency, teen pregnancy, family conflicts, and school behavior problems and performance During FY99 and FY00, approximately 2500 youths were assisted through our outreach and prevention programs. 80% of the 455 youths referred by the police were not re-referred back to the Ho'okala, an adolescent diversion program 75% of youths assisted through Ho'okala were diverted from involvement with Family Court 8 75% of youth and families served in our outreach programs expressed satisfaction with services 725 youths served by the Youth Service Center were provided with over 45,000 units of activities in such areas as social recreation, health and physical education, cultural enrichment, citizenship and leadership development, personal and educational development, and outdoor and environmental education C. Financial: 1 Have your organization's current program operations remained the same as last year? What major Program or financial changes will be incurred next year? The residential program enjoyed a small increase in FY00 with the addition of funding for an Independent Living Program The SA -FIS prevention and outreach programs experienced a significant reduction of 24% in FY00 Funding of $200,000 for a two year Community Outreach for Drug Abuse and Violence Prevention in Pahoa ended on 9/30/99 Funding of $45,000 for a Outreach to Youth and Families to provide intensive counseling services ended 6/30/99 after being funded for seven years. Funding of $152,000 for an 18 month Public Housing Drug Elimination Project for Lanakila Housing in Hilo ended in December 1999. A 15 month Public Housing Drug Elimination Project of $69,000 for three public housing areas in the Kealakehe district in Kona ended 12/31/00 Funding for our YSC was to be reduced some $25,000 for FY01 over the level of funding the past two years. Through the County Office of Housing and Community Development, we were awarded a one year $300,000 contract to implement the Workforce Investment Act program for youths for the period covering 7/1/00-6/30/01. We also received a one year $199,000 grant -tri aid through the Office of Youth Services to implement a Youth Service Center in Pahoa for the period 9/1 /00- 8/31/01 2. What is the status of your organization's major contracts or agreements for the coning year? All of the current contracts with the State of Hawaii and Boys and Girls Club of Hawaii end June 30, 2001, with the possibility of a two year extension We are in the process of submitting a proposal to continue our Workforce Investment Act contract for FY02. How does the proposed program fit into your organization's long range financial plan? Long range financial planning for the proposed program will continue to be dependent on funding through the County grant process Since this program is administered through the Youth Service Center, we will continue to submit it as part of the purchase of service application every biennium, or when funds are made available through the purchase of service process. D. Monitorin¢: 1 During the past two(2) fiscal years, what financial and/or administrative monitoring has your organization received from any and all funding sources? Please list all monitoring sources, contact names and phone numbers. a. The Salvation Army Territorial Headquarters conducts an annual financial audit. Contact: Major Katherine Woods, Divisional Finance Secretary, Phone -(808)988-2136 0 b Chinaka, Siu & Co, CPA's conducts an independent f nancial audit annually Contact David Chinaka, CPA, Phone -(808)737-1040 c Department of Human Services(DHS) conducts program monitoring of the emergency shelter Program bi-annually Contact Aileen Andres, Program Specialist, Phone -(808)586-5748 d Office of Youth Services conducts annual program monitoring of the Ho'okala program Contact Carol Imanaka, Program Specialist, Phone -(808)587-5725. e Office of Youth Services conducts annual program monitoring of the Youth Service Center and group home Contact Olam Decker, Program Specialist, Phone -(808)587-5723 f Office of Housing and Community Development, County of Hawaii monitors our Workforce Investment Act contract Contact- Royce Shiroma, Program Specialist, Phone -961-8379 g Housing and Community Development Corporation of Hawaii monitored our Public Housing Drug Elimination Project contract. Contact: Annette Tashiro, Program Specialist, Phone -(808)832-5911 In addition to monitoring of program services, OYS and DHS also reviews our annual budget and subsequent revisions Also, Quarterly Activity Reports, which details the number of clients served, achievement of objectives, accomplishments, problems encountered, and future plans We also submit Quarterly Expenditure Reports which detail our expenses. This report is compared to our annual budget D. Alcohol, Tobacco and Drue-Free Workolace Policies and Information: SA -FIS has in place policies and procedures regarding the use of tobacco products which prohibits smoking in offices and program facilities. Also, policies ensuring a drug-free environment. Policies and procedures for Use of Tobacco Products and Drug -Free Workplace are attached 10 yl. 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M e -i CZ• � ti 11 1 .p� m 4 n N CU C) O N N O [t�'t;ar } LL OW 00 V � N y U) in O U) d O N O 0 m t C> y m M O m m z e r° u'i w m 14 N e Z W � a m � Z • w u fi z = s i O OLL: a O O Y L L L H F cW C Q z U W 0 O Q a z O F N N z Q C7 0 0 z z W C7 Q ll1 3 1 0 43. w-- O C ) N .: O CD 00 gill i; r.-.� 'n O O ^ ^ : • '1 � •� Oi ti iri' Y - ' 7 co In o OD a`C d jS.1P{ �:i fo n_I 00 .�r C �5 i O pCo o 4 M OD 0 O ; O M N F- 10 a Zo `c LL O i C R u ¢] T co 1f) m Q4 co C � C U M 9 . 0 .N, N u w 9 ^ M N L u a) d U U T {ul r pr 7 C o I cui vOi W q ° ro Ip W c LU 4-96 � J C 4 <9n j t 8 F4 y 7 F F 0 U THE SALVATION ARMY USA Wabrn TeETnOnsl Hudtryrtee 180 Eut Ocemn BotMawd Long Bewh, CA 90SM-47M ia,oewr Fnence DepwtinerW October 13, 2000 All Divisional Finance Secretaries All Divisional Secretaries wuvneooTM cw,. ao�«aowisNs �+r one EwW~kag RE: DEPARTMENT OF HEALTH AND HUMAN SERVICES -NON PROFIT RATE AGREEMENT The Salvation Army in the Western Territory has completed its re-artifimlion with the Department of Health and Human Services relative to its 'bon -profit it dbvct cost rate". Attached you will find appropriate information regarding the cummi ra% v4aich is 22.I°/a This rate should be used in all claims for indirect costs on Wants and contracts in conjunction with contracts with the federal government - If you have questions. Please let me know. Sincerely, ✓w C. Bruce ]ones, Major Territorial Financial SecletaY cb Enclosure Fwc (981) 4914MM W W WAM Melarnry. awen,eet =9 Plwne: (= 491-8776 EM @t brUC0J0nesQ" I Jcraw".Org NCNPROFI^l RATE AGREEMENT EIN #- ORGANIZATION: Salvat_cn Army Western Territory 180 East Ocean Blvd., 9th Fl - Long Beach CA 90802-4709 MATE: CDctcber 2 2000 FILING REF. The preceding Agreernent was da t ed - Januasy 20, _998 The rates approved in this agreement are :or use on grants, contracts aw othe r agreements with the Federal Government, subject to the conditions is Secttim II2 . JLV 11 V1Y 1 11YL 11LL...1 V.VnJy [VfyP.,p- RATE TYPES. FIXED FINAL PROV (PROVISIONAL) PRMD. (PRHETMi MINED) EFFECTIVE PERIOD TYPE FROM TO RATE (%) LOCATIONS AF PLIC%jM TO FRED 10/01/00 09/30/03 22.1 All A11 Programs PROV. 10/01/03 09/30/05 22.1 All A.--1 2. Programs *BASE Total direct costs excluding capital expenditures (bui ldingi, iaciividual items of equipment, alterations and renovations), and tiaatportic r= of each subaward in excess of $25,000 (1) N10077 FGANIZATION: zivat=cn Amity Western Territory .GREEMENT DATE- October 2, 2000 ;ECTICN _I SPcCIAL R *AA-RKS 2E.ATMENT OF FRINGE BENEFITS: :-s oraanizat-on charges the actual cost of each fringe benefit direst to?ederal :ejects however, it uses a fr-nge benefit rate which is applied to salary anc3 wages budoet:ng fringe benefit costs under project proposals. The friag4ft benefits li sated !low are treated as direct costs. 2EATMENT OF PAID ABSENCES: acation, holiday, sick leave pay and other pa -d absences are xnclude:ci in salaries and aces and are claimed on grants, contracts and other agreements as part of the normal cost :r salaries and wages . Separate claims for the costs of these paid abaenev are not ade :FINTTION OF EQUIPMENT °fe ve to/01/00 equipment is def-ned as tangible nonexpendable persm onal property having usexul l-fe of more than one year and an acquisition cost of $5,000 or ane per unit .e fol -owing fringe benefits are treated as direct costs: CGA TAXES, WORKERS COMPENSATION, HEALTH INSURANCE, UNEMPOYMENT INSUR_X5►2qCE, AM RET'2REMENT (2) ORGANIZATION Salvat;.on Army Western Territory A.GRx—EML-ENT DATE- October 2, 2000 SECTION GEWERPLL ;.IMITATIONS Te rates in chis Agreement are 0=3ect co any statutory or administrative :imitations and apply Co A giaa grant - contract or cher agreement only to the extent that funds are available Acceptance of the rates is subject to the !011,nag COndiCICM Ii Only costa incurred by the orgsniaatien rare included in its indirect cost pool as [lslly ae�epeed b cosCs are legal ibiigacions of the organization and ars allowable under the geverninq Cost principles, (3) the same eauthn have been treated as :direct comes are rot claimed am direct costs, (3) Similar types of costs have been accoldad coriaistsm MmiO[irzg treacaent, and 41 'he information provided by Chs organization whish was wad to establish the rates iemt tosdtabe materially ncomplete or inaccurate by the Federal Government :n such situations the rate (a) could be sub'jecrt to nugmia C d. on at the incretion of the Federal GCVersi OftAt. ACC170NfINO CHANGev Tis Agreement to based on the accounting system purported by the organization Co be in effect du=ing tL lgresmerzit period Changes o the method of accounting tar costs Much affect chs amount of reimbursement resulting from chs use of MU Agreement require -riot approval of the authorized representative of the cognizant &gooey Such Changes include, btzC era eM 1Laitad Co Changer in he c!arging of a particular type of coat Erma indirect to direct. Failure to obtain approval may remultmmrt C11saLLo manes FIX= N.TB.S f a fixed rate is in this Agrsemant, It is based on An estimate o1 the costa for the penin covered by M ;ace . whM c'te actual oats for this varied are determined. An adjustment will be mads to a rate of a future yurlel to Compaau for she difference etrean the costs used to establish the fixed ram and actual Coats. USE BY 077SR FEDDAL AGENCIES he rates in this Agreement were approved In accordance with the authority in Office of Naaagenerit and Rept Circular A 173 ircular and should be applied to grants. contracts and other agreements covered by this Circuli=, autdact to any limitations in have The organization may provide Copies of the Agreement co other Federal Agencies to gin ehaen early Maieas cmion of the greement BY TIS ORGAMUZATIC11. alvatlma Airy Maatery Te rritnry 'SI=ATURE) i NAME) (TITLE) i DATE) (3) BY TIM COmiIZArr AGWNCtY CH BLWd OF M FEDlFJLL OOYvryf 0EPAR777ENf OF IWLTtE ANO IQVM =VT CES (SIQ1A70RR) David S. Low (NAIQ) 01REC1UR OrVISICK OF COST 11MRIGN (7TTI.E) October 3 3000 (DATi) 0011 MIS AEPREBLN\TrVE aanet pxr-idm r Talepbone• (43-5) 431-7 8 2 0 ATTACEMENT GRANT REQUEST ONLY PROJECTED EXPENDITURES SALVATION ARMY -FAMILY INTERVENTION SERVICES PUNA PREVENTION SERVICES BUDGET TABLE 2: Other Benefits: An employee who works 21 hours or more per week in an established position is eligible to become a participant in The Salvation Army retirement plan. It is a qualified plan funded with no contribution from employees. Three(3) percent of the employee's wages are paid toward this benefit. BUDGET TABLE 3: Occupancy Repair and Maintenance: This is the estimated prorated amount of normal repair 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 Repair and Maintenance: This the estimated prorated amount of normal repair and maintenance of office equipment such as copiers, fax machine and computer equipment Staff Training. Cost to provide classroom and other training including registration and tuition costs to attend conferences and workshops within state to increase the employee's effectiveness in providing 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 Activity: Client costs for participation in such activities a bowling, excursions, leadership camps to achieve goals and objectives. Other -Vehicle Lease: Prorated cost of lease cost for vehicle lease, used for administrative purposes, including weekly travel to Puna for program supervision, which is more cost effective than allowing for mileage. .tee Stephen KYamasbtro _ Harry A Takahashi Ylayor Director As the grant applicant, ! cernfy that the agency has satisfactorily responded to each of the above questions and explained as needed I hereby cent& that this mforntanon is true and correct to the best ofmy knowledge. Agency Salvation Army, Family Intervention Service phone; 935-4411 preparedby. Nancy Medeiros, Fiscal Manager .'�%ZLe<e.v 1/08/01 Pint NamdTitle �aeapve Dana Certrfiedby. Pauline Pavao, Administrator 1/08/01 I'm Name of Exavave Dt vew swMMM Dar COUNTY OF HAWALri DEPARTMENT OF FINANCE 25 Aupuni Street, Room I I8 • Hilo, Hawaii 96720-4252 (808) 961-8234 • Fax(808)961-8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02) FINANCIAL QUESTIONNAIRE Please include as an attachment an explanation for all "NO" answers to questions #1 thru #11 below No nnYes LJ ❑ 1 Has the agency operated continuously for the past three (3) years? LJ ❑ 2 Has the agency operated with a positive cash flow for the past three (3) years9 ® ❑ 3 Does your Board of Directors approve a detailed cash flow budget before the beginning of each fiscal year9 4 Do your Board meeting minutes show that quarterly financial statements are approved? M❑ 1=1 ❑ 5 Is your equity balance at least 20% of your Total Liability balance? 0 ❑ 6 Is your Total Current Asset balance larger than your Total Current Liability balance? ® ❑ 7 Are bank reconciliations and accounting performed by someone other than the check signatory9 © ❑ 8 Are you fully insured for the agency's vehicle(s) and buildmg(s)? X❑ ❑ 9 Is your Workers' Compensation at least 2°/a of payroll? 0 ❑ 10. Are you current (non -delinquent) on all payroll and payroll tax payments? ® ❑ 11. Is the agency fine of any pending litigation, hens or judgments? ❑ 12. Within the past 12 months, has the agency applied for vendor or bank credit and was denied credit? If yes, please explain. As the grant applicant, ! cernfy that the agency has satisfactorily responded to each of the above questions and explained as needed I hereby cent& that this mforntanon is true and correct to the best ofmy knowledge. Agency Salvation Army, Family Intervention Service phone; 935-4411 preparedby. Nancy Medeiros, Fiscal Manager .'�%ZLe<e.v 1/08/01 Pint NamdTitle �aeapve Dana Certrfiedby. Pauline Pavao, Administrator 1/08/01 I'm Name of Exavave Dt vew swMMM Dar HAW 8 PAC IS DIV The Salvation Army - USA Western Territory Hilo Interim Home 11/20/00 Balance Shoot 4 04p •• I /// ASSETS 1000 CASH 1100 INVESTMENT OF SURPLUS FUNDS AT HO 1200 ACCOUNTS RECEIVABLE 1500 PREPAID EXPENSESIDEFERRED CHARGES TOTAL ASSETS LIABILITIES 2000 ACCOUNTS PAYABLE 1600 DUE TO (INTERFUND) 2100 ACCRUED EXPENSESITRANSMISSION 2400 OTHER CURRENT LIABILITIES TOTAL LIABILITES NET ASSETS (Fund Balances) 3900 OPERATING SURPLUS/DEFICIT CURRENT OPERATING SURPLUSIDEFICIT TOTAL NET ASSETS TOTAL LIABILITIES AND NET ASSETS ro ti �A bti-� `Yl a,..,_ `r`e st ` o Gaka $39,87350 45,292 30 402.144 36 9,87988 57,627 06 324,055 57 35,081 52 (2,080 04) 51,414 80 31,091 13 414,864.11 62,508.93 2 HIHBLSH 497,190.04 497,190.04 HAW 8 PAC IS DIV The Salvation Army - USA Western Territory 3 Hilo interim Home HIHBLSH 11/20/00 Balance Sheet 4 D4pm � I I I f ASSETS 1000 CASH 90-01-1001-100- Cash in Bank - Operaang #1 39,373 50 90-01.1004-000- Petty Cash Fund 50000 Total 1000 CASH 39,873 50 1100 INVESTMENT OF SURPLUS FUNDS AT HO 90-01.1622-000- 90-01-1101-022- Cash Al DHO - General Reserve 15,913 57 90-01.1111-201- Temporarily Dealg Reserves -Building Reserve 5,200 00 90.01-1111-303- Temporarily Oesig Reserves -Equipment Rae 12,971 86 90-01-1111402- Temporarily Deug Reservea-Program Raary 26555 90-01-1111403- Temporarily Desig Reserves-Conferenoa 10,941 32 Total 1100 INVESTMENT OF SURPLUS FUNDS AT HO 45,292 30 1200 ACCOUNTS RECEIVABLE 90-01.2111-000- 90-01-1204-000- CTRL -Accounts Receivable NON SA 402,144 36 Total 1200 ACCOUNTS RECEIVABLE 402,144 36 1500 PREPAID EXPENSES/DEFERRED CHARGES 90-01-2112.100- 90.01-1501-101- Prepaid ExpenaalDafened Charges 9,201 88 90-01-1501-102- Prepaid ExpenaalDeferra Chrg (airepne) 67800 Total 1500 PREPAID EXPENSESIDEFERRED CHARGES 9,87988 TOTAL ASSETS *g7, 190.04 LIABILITIES Garnishment Deducdore 2000 ACCOUNTS PAYABLE 90.01-2002-000- CTRL - Accounts Payable - Vendors 57,627 06 Total 2000 ACCOUNTS PAYABLE 57,827 06 1600 DUE TO (INTERFUND. Inbsrfund 90-01.1622-000- CTRL - - AP - DHG 216,732 87 90-01.1622-100- intarfund -AIP Support Service to DHQ 107,322 70 Total 1600 DUE TO (INTERFUND) 324,055 57 2100 ACCRUED EXPENSE34 RANSMISSION• 9a-01-2110-000- Workers Campanudon 48801 90-01.2111-000- Employee Pension Payable 48799 90-01-2112-100. Short Term Disability 9597 90-01-2112.100- Denta9Medical lnsunsitOe 40700 90-01.2114-000- Tax Sheltered Annuities; 1,50000 90-01-2115000- United Way Deductlore 1386 90-01.2119-000- Garnishment Deducdore 18676 90-01-2120-000- Unemployment Payable 48799 90-01.2122-000- Accrued Wages - Payroll Reserve 16,786.48 90-01-2122.100- Accrued Vacation 14,827 46 Tool 2100 ACCRUED EXPENSES/TRANSMISSION 35,081 52 2400 OTHER CURRENT LIABILITIES I1� ��CA �� I r -11. 5A HAW 8 PAC IS DIV The Salvation Army - USA Western Territory Hilo Interim Home 11=/00 Balance Sheet 404pm- •• • 0// 2400 OTHER CURRENT LIABILITIES (continued) 90-01.2406-000- Exchange ($2,08004) Total 2400 OTHER CURRENT LIABILITIES (2,080 O4) TOTAL LIABILITES 414,884.11 NET ASSETS (Fund Balances) 3900 OPERATING SURPLUSIDEFICIT 61-01-3902-000- ES/DHS - Pnor Year Surplus/Deficit 62-01-3902-000- GH/JUD - Prior Year Surplus/Deflcd 63-01-3902-000- ILP/OYS - Prior Year Surplua/DoW 70-01-3902-000- BGGASS - Prior Year Surpiue/Deflat 88-01-3902-000- 0TH - Prior Year Surpius/Deflut Total 3900 OPERATING SURPLUS/DEFICIT TOTAL NET ASSETS TOTAL LIABILITIES AND NET ASSETS I (110,253 74) (190,738 12) (8,029 77) (49,253 74) 409,688 17 51,414 80 82,503.93 4 HIHBLSH 497,190.04 a (4. pp n<�181A��0 pp pp pp A p a (p p ��pp d�NONif tpJn 010 -OtN') = V <Y`/Nmfnool MONO mmmmN�� Ohm<ON tY0 t�tVV th mm�0101�01 uni� 88VNC]N NN OYttO��m OfD�t7�Nt7�01m N N p'1 Y N V 1'f f�'pf O Y RS LU OCR! o - pp oo aa pp ^^ �pp Gp m p o ~ �YhO�m�m r K01N ONi��/�010 NNmfA�f0 �1�lN�l tD m Pot 9� ���CLU e MvMO00 N A DeON�NPIG'l7 ONA' Ep ta 1p7oN �r Nt7p ryY X107 Amy �ppl0 OIO m AA O N N O �F OOntV Zfnm YB � mN OIA aOmOOm�OYOfOm��N� � m Q� mN'1f10N mciN�am t0 O�f c a < ~wO w Eu S28 'y0 w 8 Iwo F: �Y ~ W Q� slog �j WW a �< z y =S_9S S SB ��eB� PB_S�F8881 = 8Y �1go $�OY/Y �m a_�_ �O�mOlt70n O f7 .Y NO 91 O S F Ono Z 8e 8Am ad�v3���8b'g3��78 �n m Va °' QY ag��1:� C6mt�i f m m 8489 O rmO�t�l�O��NNAO N m m Z C N d �?I$IR a m m oila M T Fi N tWay YY Vf = m m m m N n O N M S S O O a N 0n N m OyI O 'N O ' Nyf '9 LU O< a 0 ~ $ �i e v uri uri o H Ri v N g o �p (gyp 8 l0pp a<}cc N m O M a Q Y N V trl N O t`O'). 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� O - § )|§ f k ; $ >m J `§a |2 § K � j §k§ | 2 | ■|| �■:! § K � HAW 8 PAC IS DIV The Salvation Army - USA Western Territory 2 Hilo Interim Home HIHBLSH 119,o, Balance Sheat 10 58a I.JERwasmi1 ••• ASSETS 1000 CASH $7,37788 1100 INVESTMENT OF SURPLUS FUNDS AT HO 21,453 43 1200 ACCOUNTS RECEIVABLE 412,925 54 1500 PREPAID EXPENSES/DEFERRED CHARGES 10,939 76 1600 DUE FROM (INTERFUND) 1,88210 TOTAL ASSETS 454,578.71 LIABILITIES 2000 ACCOUNTS PAYABLE 70,520 45 1600 DUE TO (INTERFUND) 328,938 17 2100 ACCRUED EXPENSE31TRANSMISSION 85,320 76 TOTAL LIABILITES 484.779.38 NET ASSETS (Fund Balances) 3900 OPERATING SURPLUSIDEFICIT (47,914 61) CURRENT OPERATING SURPLUSIDEFICrr 17,71394 TOTAL NET ASSETS 1 (30.200.87) TOTAL LIABILITIES AND NET ASSETS 454,578.71 HAW a PAC Is DIV The Salvation Army • USA Western Territory 3 Hilo Interim Home HIHBLSH 1/9/01 Balance Sheet 10 58a -•• • I "• ASSETS 1000 CASH 21,453 43 1200 ACCOUNTS RECEIVABLE 90-01.1001.100- Cash in Bank -Operating #1 6,87788 90-01-1004-000- Petty Cash Fund 50000 Total 1000 GSH 90-01-1501-101- Prepaid ExperleaslDefened Charges 7,37788 1100 INVESTMENT OF SURPLUS FUNDS AT HO Total 1500 PREPAID EXPENSESIDEFERRED CHARGES 90-01-1101-022- Cash At OHO - General Reserve 9,84878 90-01-1111-201- Temporarily Desig Reserves -Building Reserve 5,200 00 90.01.1111-303- Temporarily Desig Reserves -Equipment Rose 3,47298 90-01-1111-402- Temporarily Doing Reserves -Program Resom 26555 90-01-1111-403- Temporarily Desig Reserves -Conferences 2,66612 Total 1100 INVESTMENT OF SURPLUS FUNDS AT HO 21,453 43 1200 ACCOUNTS RECEIVABLE 70,520 45 90-01-1204-000- CTRL -A=unts Racervable NON S A 412,925 54 Total 1200 ACCOUNTS RECEIVABLE 412,925 54 1500 PREPAID EXPENSESIDEFERRED CHARGES 155,26411 90-01-1501-101- Prepaid ExperleaslDefened Charges 9,84976 90-01-1501-102- Prepaid Expensa/Defened Chrg (aircpno) 1,09000 Total 1500 PREPAID EXPENSESIDEFERRED CHARGES 10,939 76 1600 DUE FROM (INTERFUND) 90-01-1665-000- CTRL - Interfund . AR - Other S A Units 1,88210 Total 1600 DUE FROM (INTERFUND) 1,88210 TOTAL ASSETS 454,578.71 LIAB)LmeS 2000 ACCOUNTS PAYABLE 90-01-2002-000- CTRL - Accounts Payable - Vendors 70,520 45 Total 2000 ACCOUNTS PAYABLE 70,520 45 1600 DUE TO ppNTERFUND 90-01-19174Oo- CTRL.Inwfund-AP-DHO 155,26411 90x1-1621.1100- Inbtnmd - Alp support Service to OHO 128,247 27 90-01-1667-000- CTRL - Into rid - AP - Other SA Unita 45,426 79 Total 1600 DUE TO (INTERFUND) 326,938.17 2100 ACCRUED EXPENSENTRAt1311I33iON: 90-01-2112,MD- Den1a01Wdipl Insurance 85699 90-01-21144)00- Tax Shslbrrd Annultiae (1,434 70) 90-01-2116400- United Way Deductions (15 23) 90-01-2119400- Garnishment Deductions 7380 90-01.2122400. Accrued YYage - Payroll Reserve 15,41634 90-01-2127-100- Accrued Vacadw 11,979 13 90-01.2122-200. Awuad sick Lee" 58,444 43 Total 2100 ACCRUED EXPENSEgMtANSMUMON 65,320.76 TOTAL LIABILITIES 484,779.36 HAW & PAC 19 DIV The Salvation Army - USA Western Territory 4 X01 Hilo Interim Home 'iIHBLSH Balance Sheet 10 582m . - NET ASSETS (Fund Balances) 3900 OPERATING SURPLUSiDEFICIT 61-01-3902.000- ES/DHS - Pnor Year Surplus/Deficit (76,837 41) 62.01-3902-000- GH/JUD -Prior Year Surplus/Deflclt (124,799 92) 70.01-3902-000- BGC/ABS - Prior Year Surplus/Deficit 2,12402 88-01-3902-000- 0TH - Prior Year Surplus/Deflctt 151,598 70 Total 3900 OPERATING SURPLUS/DEFICIT (47,91461) TOTAL NET ASSETS (30,200.87) TOTAL LIABILITIES AND NET ASSETS � 5 2 ��i�OSOmS N �m SORNNO�i �OS�Np'1 IANS� t7 - S�ANO�: �Of pp p M tm+1���S�OSCO SpNpI NmpI �1��OOVf�VNStO (Sp�NON �S �I�'fIIM 8 Sn Nppp� lA�lmf tD fNV O1n O�OmSO MAN mI m Nn0-fOON m �NN�WR ��N�YN S Y 4 a m O m (y� y < 2 y i w 2 a o ` W N�LL W4JN �gy (J J (7 K IL N i Ug��g g�g�g_g � xQg$u�lgg k'gXg�Wffg 8gg<g r Z}S3�S3SdF8 �pp u1R8�8g�BEf��8p6i6883� �p p� Npp��� �tpO]{fyyS� amN f�O♦pSSSO�OO m�tm7Nn mS �(p m O �O if1Nm� ED �mmO�O���OOI o_NO^ N A m = 00 t�f A170m N �q S O �Olml tNn Sp Sf AT mem Ol'1 N�[] WI{{h�JII OI N 1mO�pSp n A RUC N fOOYY�f�NpO�< 00��mm�A�h 1�11I pm N S S I N N N N' Q R m m r a m O m (y� y < 2 y i w 2 a o ` W N�LL W4JN �gy (J J (7 K IL N i Ug��g g�g�g_g � xQg$u�lgg k'gXg�Wffg 8gg<g r Z}S3�S3SdF8 �pp u1R8�8g�BEf��8p6i6883� �p p� Npp��� �tpO]{fyyS� amN f�O♦pSSSO�OO m�tm7Nn mS �(p m O �O if1Nm� ED �mmO�O���OOI o_NO^ N A m = 00 t�f A170m N �q S m Nl�l Of G� fmOSt7SO�NlnNAO IV S�ppSpO Nee � SC�OOPON�r Omm NSA OppNb O O NOfO NA �f�{OO OlN Of �l�fO�fl~O_N� ♦YO O < O S AOO f� aw ff C N N X-0 ti n V p pp pp p p t+mi S S P �0 0 S pOO pOp {Np L to N N N N N P M N mmN S m m N N O O n Cl! 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N N ' p l7 the p 01 O f0 m� 8m or��l°�illml 25 a 48 l2lial Cd n G 0 n .+- N N r e7 � m lO�l p�m the ,uGAL THE SALVATION ARMY HILO INTERIM HOME FINANCIAL STATEMENTS Year Ended September 30, 1998 CONTENTS Page Independent Auditors' Report 1 -2 Financial Statements Statement of Financial Position 3 Statement of Activities 4 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 Performed in Accordance with Government Auditing Standards 14- 15 Independent Auditors' Report on Compliance with Requirements 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 16Ch1nakaSiu&Co.,CPM An Accountancy Corporation INDEPENDENT AUDITORS' REPORT Major Don R. Mowery Divisional Commander The Salvation Army Hawaiian and Pacific Islands Division Honolulu, Hawaii 3365 Waialae Avenue, Suite 250 Honolulu, Hawaii 96816 1808) 737.1010 • FAX (808) 739-0500 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 financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation We believe that our audit provides a reasonable basis for our opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of 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 Government 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 Major Don R Mowery Page 2 Our audit was performed forthe purpose of forming an opinion on the basic financial statements of the Organization taken as a whole The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by U.S Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non -Profit Organizations, and is not a required part of the basic financial 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, in relation to the basic financial statements taken as a whole ' November 20, 1998 -2- CrA� D THE SALVATION ARMY HILO INTERIM HOME STATEMENT OF FINANCIAL POSITION September 30, 1998 ASSETS Cash $ 47,686 Accounts receivable, no allowance for doubtful accounts is considered necessary 297,661 Reserves held by Divisional Headquarters 17,840 Prepaid expenses 9,226 Total Assets $ 372,413 LIABILITIES AND NET ASSETS Accounts payable and accrued expenses $ 84,361 Due to Divisional Headquarters 285,404 Total Liabilities 369,765 Net Assets 2,848 Total Liabilities And Net Assets $ 372,413 -3- THE SALVATION ARMY HILO INTERIM HOME STATEMENT OF ACTIVITIES Year Ended September 30, 1998 Support And Revenue Support - Contributions Hawaii Island United Way Total Support Fees And Grants From Government Agencies Revenue Associated organizations Other Total Revenue Total Support And Revenue Expenses Program. Residential and institutional services Administration (management) Total Expenses Decrease In Net Assets Net Assets, October 1 Net Assets, September 30 -4- $ 5,772 10,556 16,328 1,273,825 59,898 55,207 115,105 1,405,258 1,071,105 394,678 1,465,783 (60,525) 63,173 $ 2,648 4 THE SALVATION ARMY HILO INTERIM HOME STATEMENT OF FUNCTIONAL EXPENSES Year Ended September 30, 1998 PROGRAM RESIDENTIAL AND INSTITUTIONAL ADMINISTRATION ISERVICES AND MANAGEMENT TOTAL Salaries $ 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 Salaries And Related Expenses 832,356 134,962 967,318 Support service - 191,938 191,938 I Supplies 75,297 6,468 81,765 Occupancy 41,083 18,797 59,880 Local transportation 56,620 3,233 59,853 I Equipment upkeep and replacement 21,294 13,726 35,020 Conferences 16,627 9,373 26,000 1 Professional and contractual services 13,668 3,734 17,402 Telephone 8,068 8,487 16,555 Activities 5,780 - 5,780 I Office 312 3,960 4,272 Total Expenses $ 1,071,105 $ 394,678 $1,465,783 -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 Adjustments To Reconcile Increase In Net Assets To Net Cash Provided By Operating Activities: (Increase) Decrease In Accounts receivable Reserves held by Divisional Headquarters Prepaid expenses Increase (Decrease) In Accounts payable and accrued expenses Due to Divisional Headquarters Net Cash Provided By Operating Activities Net Increase In Cash Cash, October 1 Cash, September 30 0 $ (60,525) (30,767) (1,270) (4,687) (31, 882) 208,921 79,790 79,790 32,104) $ 47,686 THE SALVATION ARMY HILO INTERIM HOME NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1998 Purpose And Organization The Salvation Army, founded in 1865, is a not-for-profit international religious organiza- tion and charitable movement organized and operated on a quasi -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 participants 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 (SAHIH), an operational unit of The Western Territory of The Salvation Army The primary purpose of SAHIH is to provide intermediate and long-term shelter - care facility for troubled and delinquent youths The Western Territory is comprised 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 California with the corporate headquarters located in Rancho Palos Verdes, California The Salvation Army is an organization 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; senior citizens' 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 retired, jail 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 policies 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 American Institute of Certified Public Accountants. -7- ' 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 (SFAS) No. 116, Accounting for Contnbutrons ' Received and Contnbutions Made and SFAS No. 117, Financial Statements of Not - for -Profit Organizations; and SFAS No. 124, Accounting for Certain Investments Held by Not -for -Profit Organizations 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 with 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 to donor -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 fulfilled by actions of the Organization to meet the stipulations or become ' unrestricted at the date specked 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. IThe Organization has no temporarily or permanently restricted net assets as of September 30, 1998 S2 THE SALVATION ARMY HILO INTERIM HOME 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 Gains 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 orthe elapsing of the specified time period, are reported as reclassifications of net assets. Contributions subject 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, if 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 acquisition or completion of construction. No depreciation is charged in the year of disposition 0 THE SALVATION ARMY HILO INTERIM HOME NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1998 Significant Accounting Policies (Continued) Depreciation is also provided on equipment used in cost -reimbursement programs that provide for reimbursement of depreciation by a third party payer Provision for major future costs of property maintenance, replacement of vehicles and equipment less than $10,000 are included in operating expenses d Cash And Cash Equivalents For purposes of these statements, cash equivalents 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 receivable as reimbursements for incurred costs from government units and other third parry 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 parry providers. Material gifts -in-kind items used by the Organization (e.g., vehicle, free rent, equipment, etc ) and donated goods distributed to clients (clothing, fumdure, food items, etc ) are recorded as income and expense at the time the items are placed into service or distributed. sill! THE SALVATION ARMY HILO INTERIM HOME NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1998 2 Significant Accounting Policies (Continued) g Expenses All expenses are stated on the accrual basis and presented in 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 requires 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 received by SAHIH from state governmental agencies. A reduction in the level of support may affect the programs and operations of the Organization. 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, contribu- tions 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 financial statements -11- i ` THE SALVATION ARMY HILO INTERIM HOME I NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1998 6 Support Service The Salvation Army, Hawaiian and Pacific Islands Divisional Headquarters provides I 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 spa THE SALVATION ARMY HILO INTERIM HOME SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Year Ended September 30, 1998 Federal Grantor/ Pass-through Grantor/ Program Title Pass-through State Department of Health Juvenile Justice and Delinquency Prevention Act of 1974 Office of Youth Services Federal Agency or CFDA Pass-through Federal Number Number Expenditures 16 540 - $ 277,516 93.667 - 252,589 L 530,105 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 requirements of OMB Circular A-133, Audits of States, Local Govemments and Non -Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. -13- ©Chimka,Siu&Ca,CPAS An Accountancy Corporation 3465 Waialae Avenue, Suite 250 Honolulu, Hawaii 96816 18081 737-1040 • FAX (8081 739-0500 INDEPENDENT AUDITORS' REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Major 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 Govemment Auditing 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 performed 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 ourtests 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 -14- Mayor 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 in relation to the financial statements 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 financial reporting and its operation 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 these specified parties November 20, 1998 -15- l� S C('A' ©Chinaka,Siu & Co.,CPAS An Accountancy Corporation 3465 Waialae Avenue, Suite 250 Honolulu, Hawaii 96816 (808)737-1040 • FAX (8081739-0500 INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 Major Don R Mowery Divisional Commander The Salvation Army Hawaiian and Pacific Islands Division Honolulu, Hawaii Comoliance We have audited the compliance of The Salvation 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 its major federal programs are the responsibility of the Organization's management Our responsibility is to express an opinion on the Organization's compliance based on our audit We conducted our audit of compliance in accordance with generally accepted auditing standards, the standards applicable to financial 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 Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit Includes examining, on a test basis, evidence about the Organization's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Ouraudit does not provide a legal determination on the Organization's compliance with those require- ments In our opinion, 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 SPI Major Don R Mowery Page 2 Internal Control Over Compliance 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 mayor federal program in orderto 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 major 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 matenal 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 November 20, 1998 -17- Cit -5,,,, G CeA, I 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 - 2 Internal control over financial reporting a Material weaknesses identified? b Reportable conditions identified that are not considered to be material weaknesses? 3 Noncompliance material to the financial statements noted? I Federal Awards 1 Internal control over major program. a. Material weaknesses identified? I b Reportable conditions identified that are not considered to be material weaknesses? 2 Type of auditors' report issued on compliance for major program 3 Any audit findings disclosed that are required to be reported in accordance I with Section 510(a) of Circular OMB A-133? 4 Identification of major program ' CFDA Number 93 667 16 540 5 Dollar threshold used to distinguish 1 between Type A and Type B programs 6 Auditee qualified as a low-risk auditee? ISection II - Financial Statement Findings I None Section III - Federal Award Findings And Questioned Costs None I -18- Unqualified No No No No No Unqualified M Name Of Federal Program Block Grants to States for Social Services Juvenile Justice and Delinquency Prevention $300,000 No The Salvation Army Hawaiian do Pac jc Islands Div-sron January 16, 1998 Founded n 1365 Welham Boom round" Paul a Rade: Mrs Pauline Pavao 3"e" The Salvation Army David Edwards IEIo Interim Home "'It"C� P O Box 5085 moo, Hawaii 996720 Don R Mowery chn coon , Re Form 990 Dear Mrs Pavao, Enclosed are copies of the 1996 IRS Instructions for Form 990 and Internal Revenue Code: Copyright 1997, Research Institute of America Inc. 1115197 which notes that churches and their integrated auxilianes are exempt from Sling IRS Form 990 This is a matter which has been clarified by our national Legal Counsel with the IRS and The Salvation Army, across the nation, 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 requirement to submit IRS Form 990 Please contact us if any additional information is required. Sincerely Yours, • i Erik Pontsler, Captain Divisional Finance Secretary c Paul Yukumoto, Divisional Headquarters Director, Contract & Government Services I 'CCe*IYr Air Akrurrwq I PO Box 620 • Honolulu. Hawau 96809-0620 • Tel (808) 988-2176 • Fax (808) 988-5285 U9, 6 41intornaiDepartment the Treasury 11�� Revenue Service Instructions for Form 990 and Form 990 -EZ Return of Organization Exempt From Income Tax and Short Form Return of Organization Exempt from Income Tax Under Section 301(c) of the Internal Revenue Cade (except black lung benefit trust oryrlvan foundation) or section 4%&7(a)(1) nanexampt charitable trust Hots conn 990•Ez a Por use by orgenaeaona web Bost receipts of let Nan 5100,000 and total @seats at toss than $250.000 at the and of the year. Sa an references am to the lntema Revenue Code unteou dhor Iad noted Paperwork Reduction Act Notice yW ash lar the InforrhaLan an &M form to ottry out the Int WMI Revenue iaMe at the Undad Slew. 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The eeneraf Insinuations apply too bath Fenn 990 and Form 9s6Q. 5s0 also Me SpeCMd frovued"a fes "CA of Nese ,'deet, An virankadon a eampYted form 990 0/ Femr 99r '-7 ;exespt fe, the sneduw of ianrMumral S aydsae far puma a113,0041Mn as watered by Motion 6194 deme msmaeq a1 the Public My an Forth 990. or Form 990 -FL as the primary or saw source of InfYmrmn aaeut a pirtxuar argarmanon. May, the Punic Pemalves an emGnhatlan In Such es" MY ar 46termned by n0 Warrratlon proteruod on As return. 1 harefam, ple m, make aura Aa return s rsmpat and acaaa and fully describes the argandpatan's programa end accampWumonr. Purpose of Form Form No and Form 990.EZ are used by tm-exsmot Organizations and nanoxanpt clonabo cum a pmvre me IRS wM Ina IaWrmnenn redurm by Memn 6= The Form ago, at Farm 999-E2. my aim be used to Irensmt elscmns out an mouvad to be wWreOed IS the IRE, such M the meson 41 rapaalaa matt under tecwn'AE A. Who Must File Filing tests if tree wasnobon does na cart arty of Me exceptions maid In General kWnWem 8 and a annual grew reeawas are semrlaf more dun S25.= (Poe the gross neaps ardamn in Gerwal ssvueaan B). 4 must Se Farm 990 Or Form 966EL If the orgondaaon'a groom rom4a during the year an Wad than $100X00 and its tial assets at the and of the Year, in law than >250.t100, It my fee Parse SS64E, Shen Farm Return a Organeseon Exon o From name Tex, Instead of Farm 490. Even IF the argi naebon Mato that u614 it urn sag Me Palm oma cams med Fpdaef Can.faaleav- By dmader argarondals 60e1yeg to particpW in erne Came~ Federal Campaign MY submit a competed Perm M6E2 Owtood of Foran SIM ( !w1• th Ole a ►araeena 5tend9enlnht However. vow erdarasslims nand We bubna is opts. adsanad w the Farm $964M poop 1 snd 2 of perm 980 vAh as tosavoins competed. Pan I, grub la-ld and 13.15, Pan II, ad Ifnae. The" arg•mYrsn• shovld not Mro gad Farm MO asadrwnt IS the IRS. Saetlen 501(m), (a), (Q. (k), and (n) organlaadons Exmp1 ton thew rip" of apanvoaws Mtl in Geromm umomw a. an amwl rases on Perm 980. or Palm 996Q. a reqund gam wasryry orysnmasn "am" from On un"r :.dwn SOt(a), uladup (4ragb argaraawnu and m404rativs Mma argmmaM 4"Creed in "ed51111N) a" N. Chid on w�tlaaW risk posit dootat� Seection 601 and 501(n). Somali 301(c)p. 301(a). (0. (k). and (n) agNtlw" ma ars beach a conpm"d Schedule A (Farm 311111). Ota.neaW Exempt alder Soaon 501taii= le Orr Perm MO or Secdoe AS47(aN1) nonexempt aharibGe trusts Any nwowept WAabe TWO (dmW1a4d a sommn 49A7(il(1)) his greed M a Pinar feundown a ase requred Is 66 Farm M. ar Farm M6F2 awns vrh a completed Sdrdltis A (Perm S" ON dem•nam a Genal tomuo0sn 0 far ame ems be tog If an organization's "emptian application Is pending If the urganaadan a appdatlon for exempdon s pending. Chock Aa 'Appbaaan pendrhg' baa m the heading at me Matin and esrtplshs M nam. 11 the organization received a Folin 990 Package ' c the argam awn remain" a Forth MO Paaaae wren a era"dreams deet. yw act that the organisation tae a Mum won f 3 a not MWlred a ad ado. Alhdh the Imel to the tome and address Seem an tr return (sed some& Instructions. Item C. Check the box in the heading of the Farm 990, at Pone 994FZ to andiebe that Tree arganhsatbn a groan mospa aro no megy net mere than 525,000. We" the nbdn: and wind R to fir Ogden TTe argsbaawn Y" not naw r m to Parte I tMeuan A of the Form 690 or I tveuah V of the Fane ge0-Q Pamvdng this nsbuwon will holt US a uproar our records. and vm urs not new to coned the ergaeosaen ear a ask Why M Main via Nes. 11 Ne organsarn Ilk" a return the very, a oma not be mediad a Farm 990 Package in OW yen and 4040 net have a fie Form 990, or Farm 990.12 agar uml as gross renes are mmwgy men ten sn'oiti er it tormalsW or undergoes a suMannl bontram0n as described n Me inwUCINM lot or 79 of Form no. at dno 39 at Form 996(2. or P 9B6Q kPA We ro nasi "gmod A29M Our died Farm m rde hesa0ea they meet a as - ". exemp"n (N)m Von menrytion 14 in General InOvuClon 87 anadd adore ser key Oea',d aside es Oar ow amw an be U~ Exampt organ doom dew we not Pun of noir key 1-1004as-low. Bamp agerannom that atop Hulls Pam alto. ar farm ss6E2. vam"A IrfByithg Ilea koY f0l40re ales mei reesmo aerlda MW mmeepawdaaw at�Waingg ebaul tarn Whsle. Targaa.sse abets mise vo ria apody reason racoon fares ,comp nipped Sig wnan rmpondkna to nose Ingdslw Panus to the and its ~ on conalbutlons Opantaesaom get are edgtbe 10 new tax datlwtlbe C4ntnshawne are filled in Pubgdseen 711, Cumulative List of rW detwideed roftAn« the ItRawawaiSM An a Grua! dsL thmanrwd . In tri as Fane M. or Pana 290 -EL brat a does Int Se a nam or advrs rat teat a ■ ne longer required to le. mmover. mnbrna om is suds as argauadaa My wetbku be be d duceble by me general publw Who the IRS Publishes a maw r 9u mntfey in M Intimal Revenue Buwan. S. Organizations Not Required To File Nati: orgartsanara roe fo4LW" M Ate atom fern Wdk tie Ins way wan is was s to sawfy sate reterevo ngrmnorra Far 414" apo G4neIM laawLighm The f•Wmkg low sib argerandees aaompt Prem to aro Form SUi i) sad her hive . AM From 990, er feRn M6tZ wen the IRB. 1. A drrak an nsemba rad erGtantYa of Jeal ands N a Churan, a minvenwe ar asanadm 41 churches. an wassmed maAW a s dutch (such om a non's or yennoWs mGridMn, le9alws faod. Mogan sedery, W yam group). 2. Chvwemkbw agankab AM are exdwaely onpapid in MrA" Ness or maintaining retirement Programs aro are 4444rl07a m Rev Prec 36.10 ' 9962 1 R a 7 7 A scnad bower "11694 wwI arNtoaa with a church or apenwo by a mogrda arose 4. A mission woory Sponsored by, or afflAaed wish, ono at more cnurdwa Or ChY1Cn mpomvawns it men Orn hal er Ino sareoty o aired" an Conductod in, a directed at fwrsar in, foreign munbur S. M oxcaanwly religious acwty of any mi0o a order a A auto nMegOA wna" mem a exdudod tram ams intim unser woman 115 7 M O%arneamn deaclpsd in Mcsdn 501(()(1)- Seglen 501(()(1) ergaruations are "'parabola Usehhi40 under an Act of conyw vest are. • IIITaumentWO&S at Na Undod Stats, and e Exempt from FodeM d mme time. 9. A Pantie leun41100A sampt ceder aacbon s91(c)rn and described A wcoan 509(x) (Required to Oto Perm 390.FP, Ratun of Jammu Forslm0on.) s. A black Wry oenea bust msenbod a ween 501 (a)(21) (As4waid to Ne Form 1110-81. Information and lmw Eacse Tax Renin for Me" Lung Benefit Trusts and Carlin Raaf" Parsons) 10. A sea hrhs pension or graft-snamg rival mal ewlbea under Mccan 401 (Sae Form 5900, Annual RsaruRepon of Employ" Benefit Pton 1 11. A r"yeua or apostaia: wgama"n dsacraed in Maon 501(d) (Rsauwd to fila Farm lads, u S ParOwMhp Return at Incdnts ) 12. A foreign organization wno" fhouSi gram reasons from noun" vsmin to US. an normally s25.000 ar I40s (Raw PMC 9417, 19941 C1 576)- Sae Me US MO gnu recaps tis In 46, see else Garnl Insmudan A i M 092ti aemn recalled a Farm and paaage. 11. A gpwmmanal unit at aMkle el a gavamurrrdsl the dascnbed in Ray Pro, 9646. 19912 C.B. 41L 14L M oganddon MOM arowtel aim reeeor dib ammm oy 928= w Isom (bit me Genal buaaalsn A it fibs araenle0en relived a Poet 9917 Package). a. Calculating grads reenpts, 11 Fes Mgr• -Clew ramps aro tlu Pun g Alae 1a.d n T sad (bee alleitV pr 1a, mr 71 v Pas 4 The argent re oY yon nadir an tlin owl woven i reaewse tam ax wnla•t during ng eswco is otaabg poled, vert. atrbeadag any can or "Peowas s) Paella reason are W ttal amount resolved from w Mvrom dime an annul admumng paned. waret weaaeap aury woe ar mNnma. Gram receipt an me dun d 040 1, 2 3, 4 5e 6e. 74, and a of hR I. Gras rowalaa an nod be owdsrg by awing as the G r on era 5b. w, and 7b to the eta, Mwnw reported an line 9 Exam" On ane 9 at m Farm MO -EZ for 1996. organization M reparua SW 000 p 411111 'wawa M adds boot ar Calla a" expanses a nag dedraaed "etas Sh (92.0001. W (77,500). aro 7• (3000) a m tier nwma at mo.wo and dowse d that a groat ,"alpa Im the rex year oma 554.000. b. Grow meeting vdrn acting as agaR- v a MOW dosprr of a neaten a07 e)(s) frowned mgarvaeren season aMrswSw pfwWme far he panne wdge and merely scads erm preadems a M parent "twig award" arty beliefs nen coiswm dr ewwl dadopw trout not Incoade M prdmuta in As gross rompts. The palet ledge, should repair IMM trued. The war nadbrrre me am in other saatwns a VA" ares 0ryadnson md"r Piece merery as an settle for war. Page 2 Genela5 Insilnlctions for Farm 990 and Forth 990.0 .-:IN - 9E d5•5c :-_Sr-K= 5:_ s ___ § 5033 Returns by exempt organizations. (2) Exceptions from filing. (A) Mandatory exceptions. Paragraph (1) shag not apply to — (i) churches, their integrated auxiliaries, and conventions or associations of churches, (u) any organization (other than a private foundation, as defined in section 509(a)) described in subparagraph (C), the gross receipts of which in each taxable year are normally not more than 55,000, or (m) the exclusively religious activities of any religious order (B) Discretionary exceptions The Secretary may relieve any organization required under paragraph (1) to file an information return from filing such a return where he determines that such $Brig is not necessary td -the efficient administration of the internal revenue laws. (C) Ceram organ>rauons The organizations referred to in subparagraph (A)(ii) are -- (i) a religious organization described in section 501(c)(3), (ii) an educational organization described in section 170(b)(1)(A)(u), (iii) a charitable organization, or an organization for the prevention of cruelty to children or animals, described in section 501(c)(3), if such orgammon is supported, in whole or in part, by funds contributed by the United States or any State or political subdivision thereog or is primarily supported by contributions of the general public, (iv) an organization described in section 501(c)(3), if such organization is operated, supervised, or controlled by or in connection with a religious organization described in clause (i); (v) an organization described in section 501(c)(8), and (VI) an organization described in section 501(c)(1), if such organization is a corporation wholly owned by the United States or any agency or instrumentality thereof or a wholly-owned subsidiary of such a corporation JAftmal Amaw Cuda Cepyrlahr 1997, Xmmmb laahun orAnwrla tae i ISM ?tip i IS -2815 Church The Ccde does nor defrie the term church with respect to its use in !; S-2814 But, a distrct court said the term church includes a religious order or d religious organization if that order or organization. (1) is an integral part of a church, and (2) is engaged in carrying out the functions of a church, whether as a civil law corporation or otherwise In deters u ing whether a religious order or organizanon 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 organization is considered to be engaged in carrying out the functions of a church if its duties include the ministration of sacerdotal functions and the conduct of religious worship 32 32 Lutheran Souai Service of Minnesota v U.S, (1985, CA8) 55 AFTR 2d 85-1171. 758 F2d 1283.85-1 USTC 19316, revg(1984, OC MN) 54 AFTR 2d 84-5199.583 F Supp 1298, 84-1 USTC 19383. A separately incorporated nonprofit agency (LSS) affiliated with the Lutheran Church, was not a church because it performed secular activities These activities included child care, adoption services, family and individual counseling services, a nutritional program, and a chaplainry program The court rejected LSS's claim that it was a church because churches owned and Aealyais: Fedwd Tax Coardisimmr. Copyr*41197. Rrwei Isa tin *(A asrle lee 1/1"S Pap 1 Internal Revenue Service �ifec'cr Savlat:cn Army & its Ccmponente 440 West Nyack Fcad West Nyack, N': 10994-1740 Dear Sir or uadam: [Department of the Treasury t0 VQtm7e& Canter 625 =uAcn S1 , ?rooklyn, NV 1201 Gate 1JM 2 8 1995 ;er8cn to Contact - Patricia Holub Contact Telephone NL:--ioer (716) 488-2333 EIN: 13-5562351 Reference is made to your request for verification of the tax exempt status of Salvation Army & Itet Components. A determination or ruling letter issued to an organization granting exemption under the Internal Revenue Code remains in e.`ect until the tax exempt status has been terminated, revoked or rcd'_fied. Cur records indicate that exemption was granted as shown below Sincerely yours, 1/9-1; H* 10,01uI Patricia Holub Manager, Customer Service Unit Name of Organization: Salvation. Army & Its Components Date of Exemption Letter: June 1933 Exemption granted pursuant to section 501(c)(3) of the Internal Revenue Code. Foundation Classification (if applicable): Not a private foundation as you are an organization described in sections 509(x)(1) and 170(b)(1)(A)(:) of the Internal Revenue Code. -j z 0 2 0 CL0 24 z 0 / z 0 S � 2 0 u z 2 < < O G _ _ _ � -• ._i C � � C � C .C_ _ V C L7 0 h YooH'o�aGEm�an�_4 "ate O O o O J u e-• u^ - ��.10.�°C•�.„E A.ypivur.0 00�p a.°.� ay ��u.O Ly VSO 3L7Hco:J O G >. � y .'". -°. n �^. n n° 4 u � o A ,u,� •^. 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UV PD•/O ✓••U • C U Y C O Y -0610.64 L • . •pL UL• Ur�+y• >.T•uYuu • \ L Y L Y Y Y ] Y O �• r] C u n OS✓DO✓�• /4i .=ROM TSA- T T -Dep : FaX NO. 3889341 Jur 05 2600 01 4emr^ - Mai'h U`+A 1IlU Rai .11 U4 I +A• I ......, — — -•—v CENTIFIVTE NMMw rw FEooucm Mal Yl Risk 9'IAAYftnOC GaYVIG01. License No 0437153 777 South Figueroa Sven 'Loa Angela. CA SM17 THY CGNIVWATE ■ IED AS A IArMN AP MIHRYATM ONLY YO COMPEITS NO many@ UPOI TWO os"Wr m HOLDER eTNCN MAN 711055 PROMIOED MIME POLICY TNN CERnMNT[ 009E NOT A RM, DA IMRM aR ALT9R Tit oMIRY AFFORoEO er TNG POLICIES 09&CR DNIR91N C40UPANES A1111111ORDING CO A E CCMPAIIr u�T UlNsonr AclRRlac 71Va A US FIDELITY B GUARANTY COMPANY CCAPMNI' RNRCt The Salvation Army, a CA Corp Div B S N/A 30610 Hawthorne fliciummard Rancho Paioa Verdes. CA 90175 ro'iPA"r C N/A COMPANY D NIA THM iS TO IDENTIFY THAT P41ON OF INSMM CX SEC HE9lN !TAH � IMAD TO THE INSURED NAMED 14011MIN FOR WE POLICY PERIOD INOCATEO NOrWV16M4OIN4 ANYROWNWANT Teft On CONONIC M O AMY CONiRADC OR OMEN OOCUNIENT`ATH OWW TOMWICH THe COMPICAM MAY'II IGSIC CR MAY AEIfTMN TI=INaM/Mce/�FarOO Yr INE FINVNMr/vlviiGMNia AUPUCOTTO k�TIC Tpa.4 CWDma4R MSD F/` �alw. lY tlfL DflIIf:PAt IIMTS AHONN NAY HAYS 95BN R lWu 'CJD SY PAID CLAIMS oO LTR 7Y►I OF rSUIWRON POl1C7NY9EER FOJCRYIPPEC7NG DATE ryYl00/YY) PCLXYIAPMATIOI DATE ryarooml CrRTa wWERALLAM1x 11115NIRALA12Ma 3 1IOCA000 A OOAHeaCALODIEMLIAMLrt DREISMO99 IM/99 1001102 PRODUCTS. CMPIO AGO S 1,000,000 CLAMa M/oo '� OITCUR PERSONAL I/CMINJIRY f 1,000,000 EAOW OCCIRPMCE s 1,000,000 0CMDP9 a COMACTOR 3 PROT ARS DARIAM ale" S 1,000'000 IvaMW AR ae s 1,000 oONONM SNOJ IJWT S 1,000,000 A X ,oar AuToDRE1551593 [T%j 10!07/99 1001102 9OOILY INJURY s ALL OiYNOD AUTOS T kt AuiLe DRF 1 S517R0[AA0IS] TnA11AI9 1001102 t•�P•a1 IODLYIN.URY s WRC AUTOC NCN.OMED AITOG 5350,000 Dadumhle RRCFERTY DIMA9e S &MADE LR irr I--� I I WY AUTO A7ra ONLY. EA ACCMFNT S RHMT Alio aHLY EACH 0masm- S Aft 5 • EAOI OOOIKrAENK ! $ AGGRAGATI S UM9RILACOIM s OrWMTHMIMMMIUAPORM 1 UPUnZRP LMW L1fY TORY uM I EL GAO! AL9oNT THE onemiGTOL INC OPPICERSAIR! 010. k MMAMPCLICY JMY S OwAmeRnaI MiPLOY* S I 6.1 CERTIFICATE IS ISSUED AS RESPECTS TO THE PROVISIONAF OUTREACH SERMCES, YOUTH SERVICE CENTER SFLRMCES, INTAKE AND SESMENTSERVICES AS PROVIDED BY THE SALVATION ARMYS FAMILY INTERVENTION SERVICES Na Aers TM.arIS IRSSOAOO IwP w aM�Lw Minimal T1411 SSa1ANeP e.w tlrrs THE w eMT. usum APP w reu f.eEAIOI TO !RRL _�S !MTS IAe01SY IlalO TD Ta THE COUNTY OF HAWAII, ITS OFFICERS, EMPLOYEES AND AGENTS 13 AUPUNI STREET so" ND mmmm wR.IPlaq naew INIse IR RYIIAIa TO Mit S w HDRw M a PI MAr1TY0 ANYOIO N•wTRa Mr RAPMROI"Csrllia RSAOW"CR RMANMrMTAes HILO, HI 997204262 momom Ta Jahn F ViIMSy �%iytj - S i• i•iI N i Si - :! IV—q_ i:CX E ( S1-IL:11; 's = _ far_ _-- covered Jy i e ::r_a ree Workplace t+ct, t' -,e - _rail ensure a a -free e-vircrme^t. ae_ ;one arplo:ed cr assocated, iL any ray, wit. the SA -HI}: are absciuteiy pr-c-i-.1bited from unlawfully manu.acturinc, distrrbutLna, pcssessirc, being under the influence or usirg alcohol and otter _ontrollec _ucstarces, suc as those in the foiiowinc partlai list, or any property belcrcira to S,A-I1=I1. a. Narcct_cs •`eroln, morpnine, etc.) b. Cannabis "mar:;uara, hashrshl' Strnulants .'.^.calve, (:iet pills, etc. d Depressants ;tranquilizers) e. Halucinoaens (?CR, LSD, "designer drugs", etc.' 2 SA-HIH will not tolerate any compromise of integrity and orofessioralism on the job. There shall be no drinking of alcoholic beverages or illicit use of any drug during working hours or on SA- HIH property at any t:me. SA-IIIH recognizes that tranquilizers and of er legal drugs may be prescribed by physicians for medical conditions, but will not condone the misuse of these drugs. 3 Deterioration of :co performance, frequent tardiness, and/or excessive use of sick days may be indications of employees violating the Drug - Free Workplace (herein referred to as "impaired 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 no improvement is rated after a warning is given. 4 Cbvious disregard for the Drug -Free workplace Act such as the smell of alcohol on the employee's breath upon arriving at work or returning from luncr, (whether he/she is a substance abuser or not) will result in immediate dismissal from the agency. 5. The SA-HIH may offer impaired employees the option to voluntarily refer themselves to community resources for counseling and rehabilitation, although their job position cannot be guaranteed due to the unique nature of the work at this facility. RCCEDURE. :n accordance with the Drug -Free Workplace requirements of the anti -Drug Abuse Act of 1988, the following provisions have been incorwrated to ensure a drug-free environment at SA-HIH. ancloyees shall be informed that they cannot engage in unlawful drug- related activities cn the work site. Upon being hired (during orientation) and Brough _,n -service training sessions, staff members will be informed of- =:e �argers cf ab se .- e 4or<c':ac_, and T`e ;e-alt_es for ,_c_at_cr.s at ,:•e work site. C"Inv viol-=C_c^rs mus`_ :,e reported to tihe rr'ograin '+'_a ee=a Oils.`EC Dn-_cyees .ust inform SA -i 1-7 17 cf anv crun:.n al conviction for a +,,_Lat_cr cf a drug stat,:te _`Cr an nC_dent that occurred a''. the wcr<clace -c ater than five 31 days after that convict_on, by s,:cmittin_ ar :^cidert Reper_ _o t'Ze Program D;.rector. a all re to so inform SA -dill will result in _remediate dismissal. b Re_coveri^g employees will lose their job position if a crlm;nal conviction occurs, regardless if the cr:.,ne occurred on or off the C acility, on or off duty. A m:nLmum of two years of sobriety is regm.ire_d before a recoveri:g employee can be considered for ampioytnent at SA-HI11. 4. Upon rece_vi ng such notification, the Program Director will notify The Salvation Army Director of Children, Youth and Family Services and the appropriate contracting or grantor federal agency within ten (10) days. 5. Lmpaired employees may be terminated within thirty (30) days of the employee's .rug -related workplace conviction. E. ",ll 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 in all respects. By law, such acknowledgment and agreement are required of staff members as a condition of continued employment. � i a• o • ww POLICY: Any employee of the SA -H111 who demonstrates a continual deterioration of job performance may be referred to as an "unpaired employee", and will be subject to strict disciplinary action, up to and Including dismissal from the agency. 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 necessarily related to alcohol/drug abuse. In which case, ti -ie agency shall make every effort to facilitate referral to community resources providing counseling and treatment. sue _: e _ _- - t:;e ace-,cv, being a ^_hiid carirg facile`: :-e =;:e Tree will Cf emplovess to engage :"1 Socia_ or_7,ti .`.1..= -airtai'ls a ,ee" concern about alcohci/d,--jg abuse r and _ts ne,ati: =sfec` , any arplcyee's realth, work cerfcrmarce wig_ _cse t.'leir -.cb position it 'caugnt a -c, cc -,_suss_-c ary kL-d of ar g. b. T'.e age -c; s all ,zx every effort to treat employees who are diag-csed as .a,._ -g an alcohol/drug abuse problem with dignity and respect, a -d 4i= -i the same consideration as employees havirq other i__-esses_ or ::isabilities. If it is suspected -�h,at ar. employee is impaired, as indicated by his/'mer decreasing loo performance, a detailed log shall be assembled by his/her supervisor, recording the Cacts surrounding the employee's case, such as a. Excessive tardiness b Absenteeism c. Sick days d. Lmpronotu decisions to take vacation time e. Carelessness and mistakes on the lob f. quality and timeliness of work assignments 2. Supervisors shall also maintain a comprehensive record on conversations held with the employee(s) involved in the above mentioned incidents, and with witnesses, including dates and times. witnesses shall verify the supervisor's log by signing it. 3. The impaired employee shall be questioned by his/her supervisor (with a witness, if possible) and shown the documentation of the employee's failing work efficiency. 4. ;f the employee's work performance is being affected by familial, emotional, financial, and/or alcohol/drug-related problems, the agency will make every effort to refer the employee to community resources for counseling and treatment, if he/she desires it. 5. --_` the employee denies the existence of any problems, which may be impairing his/her work performance, the supervisor shall reiterate rte level of performance expected of the employee's Sob position and issue a warning of possible termination, unless tine situation improves. 6 if the employee's work efficiency does not improve, the Program Director shall conduct a corrective interview with the impaired emolovee, outlining 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. 4 %e e.7p-oyee fails to coc'pera=e, `',al discioiinary action wi11 be -a,.e-, .:rich Ta; lead tc -,e __. -c _cn of -_he employee. -_ r_ --e ampicyee aGreeS c^CC2rat2, e,%sGe will be a'lo,wea to take _ca': _, tJl_C'd:n g arprJ•:a:. fr= a pnIsician. Si'• -::.ii s: a:1 NC' ay Lor t --,e rehabi__tation of unpaired anployees F --weer, '_:r usec sicr cat's and ,acauon pay can oe used by the employee to I.elp pay `cr the cost of his/her treatment. 0 l,pcn successful completion of treatment, SA-HIH shall endeavor to reinsert the recovering empicyee back into the organization's work force ir, any non -client related position !clerical? for which the recovering employee is quaLfied for. Former counselors must have a minimum of two years of sobriety before they can apply for positions at S:1-I1I:1 provided that openings are available. THF 5AL1, %TION %R.NIY HILO I`lTERLM IIO `IE RE LSA J:' TOB, iCCO I-ROLi L CTS The Salvation Army - Kilo Interim Home concurs with Act 289 -- Relating to Smoking (effective 6113M). T'ie 1lilo Interim home in compliance with The Salvation Army Policies (dated TA,76) and in recognition of the dangers of second-hand smoke in the working environment prohibits smoking in offices and program facilities of 1736 Kinoole Street. Recognizing the difficulties in stopping an addictive process, such as cigarette smoking, The Salvation Army - Hilo Interim Home provides assistance to staff and program participants (clients) who request help in abstaining The "Vo Smok; g" policy in offices and facilities is applicable at all times to staff, program participants and visitors of the program. The following practices will also be in effect for program participants and staff: 1. Staff will not "hole" tobacco products for youth for use at a later time. If youth brings tobacco products into the program, these will be taken away and either destroyed orgiven to their parents or Probation Officers/Social Workers. I Staff will not provide or purchase tobacco products for youth. The "ily'o Smoking" policy is also in effect to program participants during off ground activities. Further, SA-HIH prohibits staff smoking in view of youth program participants, on grounds or off grounds.