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HomeMy WebLinkAboutCOM 0122.035 2000-2002 IIAWAII COUNTY NONPROFIT GRANTS (FY 20111 -112) I IUMAN SGRVICGS NONPROPI f GRANTS RGVIGW COMMIT I lil~ I ISCAI YLAR L•NDING June 30, 2002 DA fE OF APPLICA fION January 31 2001 GRANT APPI ICA I ION fOR Menlal Ilcahh Kokun/Ilawaii Island Services Legal Name of Organi~auon Mental Heahh Kokua (formerly Menlal H~ I Inwaii) M:ulmg Address 75-5750 Alanoe Piece. Kailua-Kona. I II 9G740 I'acilily/Bile Address 3G0 Lelroa St , I Illo, I II 96720/75-5752 Alanoc I'I ,Kadua-Kona, I II 96740 I lawaii Services Director Gary Michell _I'lione (808) 331-14G8_ Orgamrnlion I'residem Waller O~wa Phone 8~~_7J7-252) Contact Person (Gnuit Water) Gnrv Michell. MS Phone 8( 08) 331 _I4G8 Amount of rcyucst for County funds S 20.000 total aiiniinl budge( of organiznlion S 4,583.2UU I las the applicant applied for any other fiords from the County of Hawau This fiscal year Yes Source/Deparnnent X No Agency/Programs(s) X Social Services _Youth Programs _Elderly Programs Check Calcgury(ics) _Cuhurc nail Arts _L•duwuon _Olhcr__ L3nelly, define the program for which funding is being reyucsled Raltfentlal Itehubilhntion Services Mental) Icalth Kokua provides 24 hour residential supervision, transitional rehabilitation services, and supportive housing services with the goal of enabling clients to move on to more independent housing Wlnlc in placement, cllenls are assisted in acquiring personal and social survival skills necessary for sustained community living Social, recreational and educational acUvrties arc planned and unplemenled with Mental f lealth Kokua consumers, to enhance daily living skills and to engage and involve parUCipanls with community resources and IaciliUes Uomm. N0. File No. $ V ~ Ref. To:~t~nhd NSFD L Rer. natt~FFR 2 0 2001 1 QU~V 11 PING S I.~NDARUS FOR APPLICAN'1 S ~\n ~tl'I'hc,uu nwst meet all of the followtg standards ? Ilr Jiartcrcd or oAtenvtse authorized to do business m the Slate for charuable pugroscs and exempted from ihz fuleral mcrnnc tax by the Internal Revenue Servtce ? Il,rv~ a gotzmmg hoard whose members serve without compensation attd have no cmtflict of nuereu bttwecn iheu regular occupations and the services provided ? I lave bylaws or pohctts which describe the manner m wht~h business is conducted, ntcludmg management, audit, li~cal polities and procedures, pohctes on nepotism, and pohctes on management of potential cnn(lt~t of nucrest ? l lave at least one year's experience wuh the servtce or activity for which the appropriation is sought or can othenvtse demonstrate to the satisfaction of the County sufTictent expentse to successfully carry ow the servtce or activity ? fie bcensed and accredued m accordance wuh appbcable requtremenls of Federal, Statx and County laws n GRAN 1' CONDITIONS 1 he applicam agrees to comply wuh the following terms and condtnons prior to receiving a grant award 4 Coutply wuh appbcable Federal and Stale laws prohtbumg dtscnmmauun against any pzrson on the bads of race, color, national origin, reltgtott, creed, sex, age, or Itandtcap (i Agree not to use any public fiords for purposes of entertainment oc perqutsues C Comply with such oilier requtremenls as the Director of Finance may presenbe to ensure adherence by the nonprufit orgemzauon with federal, State, and County laws, and established stnndards fur fiscal and progrvn management D Allow the Director oC Finance, the comnuuees of the council and their staffs, and the Legislative Auduor access to records, reports, files, and otltcr related documents m order that the program, management, and lscal practices of ilia nonprofit organization may be ntonttored end evelrtated to assure ilia proper and effective expendtture of publtc funds 111 RECORDS AND REPORTS A The applicant shall follow gent:rally accepted accounting procedures and practices and shall maintain books, records, Documents and other evidence wlttcls sufficiently aria properly account Cor ilia expendtture of County funds Tlie books, records end documents shall be subject at ell reasonable tones to inspection, iewews, or audits 6y Ute County expending agency, the Daeclor of Finance, and the Ltgtslative Auduor, or by their representatives llie County expending agency, Director of Finance, or Counry Council niay rcgriest periodic written reports on the use of County funds C 1 he nonprofit organization shall submu a final written report to We Legislative Auduor wtdun sixty (60) days after )tine 30 of tyre Ciscal year The report shall include an explanation of the publtc benefits derived from the awarding of the grant, a listing of other funding sources and amounts obtained during die grant period, and a complete accounttng of all expenditures supported by County of Hawatt grant funds {per Chapter 2, Antcle 25, Section 2-142(d), Flawatt County Code, amended August, 1999) -ZT IV (~u.ut 1 ERLY AI I,OCA rION / llndcr uo urcumstances shall graiu funds be dtsbursed m a lump sum payment Grant funds wdl be dtsbursed to Grantees only through a quarterly allocation process The disbursement of grant funds pan be (onnulated on an ctlual ytiaiterly appontontitenl basis V. CRII:V:INCC PROCEDURE The apphcam will adopt and mauuam a grievance procedure to assure proper accounting for any concern and iomplauus about ns prograru or scrnces that may apse from its members, employees, clients or from other members of the puhhc YI. DISCLOSURE OF INFORMATION All mfunnauon, data or other material provtded to the County by virtue n( dns apphcauon shall be sub)ect to the Umfonn Infonnauon Practices Act (UIPA), Chapter 92P, Ilawau I(evtseJ Statutes All such roatenal is deemed gnventiitent record aitd shall be open to the publtc and may he provtded to outer publtc and/or private funding sources VII. CON'I INUED ELICIHILITY Any applicant or reciplerit wlio williholds or omits any materlpl facts or deliberately misrepresents such facts to the County of Ilawau shall' (I) Immediately be disqualified from consideration for Nonprofit Grant fitndmg, OR (2) be m violation of the tcnns of the Gram Agreement of County funds m which cue o grant agreement can be tennmated by this County and the recipient or provider may be liable to retmbune all or a portion of any funds received therein VIII ACKNOWLF,DGEMENT 1 I I I I I I ~ ~~2n-~vt~ I"ICa~TI~ t~()ku0. ~ ~rmu~~N M2~-I~~ ~le~~ l-~tUJg11 (Legal Name ofOrgantzatton) I- I- 1~ 11 hereby agrees to adniinisler the Q.51~ e11~1~A I ~ 'V \Q UI I Ic~f1l 1~ 0 h ~ Y ~C Q S (Program Title) w accordance wish the regulations, policies and procedures pracnbed by the Hawan County fmarice Department Dtsuibuuon of grant fiords is hmued to grantees which ere m compliance wnh County regulations, pohetes and pmcedurcs The County reserves ilia right to withhold grant disuibuuons al any Ume the grantee is not m compliance It is die policy of the County of Ilawau and for those who do business with ilia County to provide equal employment opportunities to all persons regardless of race, physical disabilities, color, religion, sex, age, or tiattonal origin as mandated by the Federal Civil Rights Acts, as amended, and any other Cederal or state laws relating to equal employment opportunmes IX. A1111sNDMENTS TO TIIE APPLICATION/EVALUATION The applicant assures that it wdl submu to the Human Services Nonprofit Grants Rewew Committee (HSNPGRC) for prior review and approval a wnttea request and lustificetton (or any changes, additions, or deletions to any portion(s) of ilia grant epplicelion or a duly executed Gront Agreement of County Cunda The applicant will cooperate and assist in iiny efTort undertaken by the HSNPGRC to evaluate, inspect or otherwise monitor the c(fectiveness, feasibility, and/or cost efficiency of any and all practices, policies end procedures or acttvittes pursuant to this appltcatton or any grant designation or allocation received as a result of ibis appltcatton -3- X. 1 U I'110RC1 Y AND CAPACITY OF APPLICANT 1 hz apphcam certifies that a has the authority and capacity w develop and aubmu dus appltcauon, and to Fully ,r almuu,ter the program(s) pursuant to this appltcauon UNSIGNED PROPOSALS WQ.L NOT QE ACCEPTED! 11~1~C;1 Stgnntur~o(PrestdtnVChm arson Date 7 1 yiz~yz .[,new,.-~,, ~ - ~ / - G % gnantre of Executive Director anager Date -4- PROGRAM/SERVICE DESCRIPTION A. Overview: I) Uc~crilic the program fur which funding is being requested: I~undmg is requested lot our transitional residential services Our tr.uisnwnal ichabihl.uion facility m Hdu opened in August 1991 and m Kona, the Stabilizing Urgent Residential f acdity (SUI21~) opened in October 1998 to fill critical gaps in Hawaii County mental health services, pioVidiiig residential care and rehabilitation services for adults in Hawaii who are recovering from set sous mental tllnesses As community resources, these projects provide cost etrective, humane alternatives to institutional care and/or homelessness Transitional bed day costs for I'Y 2001 arc estimated at $72 Comparatively, a bed day in Hilo lfospital or Kona Hospual psye:hiatnc unit costs m excess of $600, 2) What unique or significant service will be provided? Mental I lealth Kokua is the only not-for-profit agency providing residential and social reltabilitalion services exclusively to adults with serious mental illness Services are complementary to other health and human services in the community. 3) What specific outcomes arc to be achieved? Changes in assessment of independent living scores are used to determine level of unpnivcmcnt in seat-care Adduionnlly, evidence of sustained independent hvmg cnpabihty is obtained through follow-up three months alter discharge. 4) How will the proposed program empower participants/clients to become self-sufficient and facilitate positive social change? Our services will enable persons with severe tnental illnesses to improve their hvmg and social skills which are necessary for sustained community placement. Clients are involved in designing, implementing and developing their own residential service plan, thereby setting the expectation fur investment and involvement in successfully achieving objectives. This can empower them to sustain placement in the community and will avert unnecessary and costly psychiatric hospi[ahzapons. Social, recreational and educationnl activities are planned and iiiipleinented with Mental I lealth Kokua consumers, to enhance daily livug skills and to engage and involve participants with cortununity resources and facilities. R. Problem/Need: 1) What is the problem/need the proposed program is designed to meet? Mental tlealth Kokua focuses services on adults with serious mental illness, who number more than 20,000 in the State of Flawaii, with a prevalence of 1562 for the Island of Hawaii noted in 1995 by the Department of Health Specific problems enJ needs ol'this populalimi include Difficulty in accessing aR'ordable, appropriate housing, limited social skills, lack of experience dtfTicully in accessing affordable, appropriate housing, lirruled social skills, lack of experience to self-care and independent living, and inadequate and/or inconsistent lollow tluough with mental health servtces 1) Wlrorre the Target population and what are the specific needs? We serve adults from Ilawati County with a serious mental illness whose specific needs are tr:utsdronal housutg, with 24 hour on-site staffing and social rehabilitation servtces leading to increased utdependence. 3) What is the geographical area(s) to be served, facility and hours of operation's The geograplttcal areas are East and West Hawaii Hale Lelnia, our residential rehabilitation program, consists of two (2) houses located at 360 Lehua Street, }lilo f Ido Hale is at 208 Wamaku and our Stabdiztng Urgent Residential Pacihty (BURP) I-louse project is al 75-5752 Alanoe Place to Kona. Mental Health Kokua provides on-site or on-call services 24 Hours a day, 365 days a year C. Collaboration/Coordination: 1) What specific measures will be taken to collaborate/coordinate with other community resources to achieve maximum program efficiency and cost etfectfveness? Mental I lealth Kokua is an integral part of Hawaii s resources for mentally ill persons, and the agency works in close collaboration with a number of public and private human Service organinttions, including the regional community mental health centers ol'the Department of [-leahh, Milo and Kona Hospilnls, Mental F[ealth Association, Hawuii Island I Icalth anJ Htmtan servtces Council, United Way, and Community Care servtces. Mental klealth Kokua continues provid'utg complementary services on behalf of Flawaii County residents 2) How will these measures reduce or eliminate any existing duplication of services to your designate target group? Cornmwucation between Mental f{ealth Kokua program and others that serve persons with mental illness occurs no less than weekly to complement rather than duplicate servtces Staff work colluboraUvely with I tnwnii County Conununity Mental Heahh Ccnler stalTand mental health professionals, including case managers, prior to end durhtg placement to ensure treatment goals are met, clients have follow-up placement and support a(ier leaving D. Gosls and Obiectives: 1) What are the major goals/bcnchmarks of the proposed program? 7'he goals are to provide residential and social rehabiGtelion services to 50 unduplicated persons with serious mental illnesses. 2) What specific objectives/action steps are planned for each goal? Changes m assessment of independent hvtng scores are used to detcnnure level of unpio~cmcnt m self-co:e Additionally, evidence of sustained independent hvrog capability is obtained through foNow-up three months post discharge. Finally, chant leedback is whutcd through then( salisfac Uon survey forms 3) What is the timeline (start and end dates) fur each action step? Services are on-going 4) What significant client-centered outcomes(s) will the program achieve? Include in your answer how many participants/client will: a) Attain at least one personal program outcome; Of the 50 persons served 90% will move to more independent Irving settings b) Show measurable progress towards your program goals. Of the 50 persons to be served 90% will show significant unprovement m then daily living skill scores aRer three or more months ofservice E. Service Delivery: 1) WLait methodology will be used in the propose) program's delivery of service(s)? Residential and rehabilitation services include transitional housing staffed 24 Hours each day as well as social, educational and recreational activities including training in daily Irving skills, respite services and day activities. Mdlieu therapy, modeling, individual cowtseling groups, and one on one teaching sessions, as well as medicatwn monitoring, are incorporated into the environment of our residential rehabilitation projects. F. Evaluation• 1) What process will be used to evaluate the progrem and service(s)? Client progress is assessed through meastuement tools approved by the State and by Community Care Services, and client follow up sitar discharge. Mental I lealth Kokua residential programs are accredited by the Commission on Accreditation oFRehabilttation Facilities (CARE) 2) }low will this process measure the outcomes specified in ltem D, (l-4)? "Che Adult Mental Ileahh Drvisiun, the Housing and Commumty Development Corpoialwn of Flaw•au, and Community Care Services/HMSA monitor the quality of care, :is well as achievement of outcome objectives through quarterly reports and annual reviews Quality assurance reviews occur throughout the year at the project sites and through CAKP standards review G. pro¢ram Fees: 1) Uoes your organization charge a membership fee for service participants? ~If yesJ: Describe or attach fee fur service information. No. 2) Does the proposed program charge participants a fee for service(s) provided by your organization? Yes JlfyesJ: a) Describe or attach fee for service information; a) Fce policy for transitional housing is as follows $280 Monthly rent - to cover basic shelter expenses. $120 Monllily Basic Needs - to cover food and household supplies b) Describe how you will ensure that all interested participants will be included despite sn inability to pay the entire fee. b) Mental Health Kokua fees aze based on what persons reccrvmg the nunimum disability benefits can afford. H. Viabili 1) What is your justification or rationale for the expenditure of public funds for the proposed program? Transitional residential placement is provided for persons with serious mental illness who rrught otherwise be in jail, in Hilo or Kona Hospital, and/or on the streets. I hese are the primary such resources in Hawaii County targeted for this population. Public funds are saved when recovering can occur and services can be provided outside of institutional settings 2) What are your financial and programmatic plans to sustain the proposed program beyond the upcoming fiscal year? ~9ental I-lealth Kokua is amulti-funded rwn-profit agency and has a 28 year history of providing community based services in the State. Residential services, funded with Hawai County support, have been in ewstence since 1991, and meet a critical community need Ongoing support ~s anticipated from the multiple funding services 1. Bud et: 1) Complete the attached Budget tables; aed 2) Provide appropriate attachments, as indicated. ORGANIZATION/AGENCY INFORMATION A. Board of Directors: 1) Has the organization's Board of Directors received formal training within the past two (2) years'! Yes See board retreat agenda. ~Ifyes~: Attach certification/verification of board training. ~If nod: a) What plans do you have to provide formal training to your Current Board of Directors? Board retreats are held on an annual basis Board training occurs on an ongoing basis. Formal Board member handbooks are distributed to each Board member and updated annually b) When will the next board training be completed? Strategic Board planning will re-occur in 2001. c) How will you provide formal training to newly ¦rrivieg board members or board members who miss a scheduled training? The Board Chair and CEO provide training materials to members who miss scheduled training 2) What are the rime roles and responsibilities o[your organization's Executive Director. The prunary roles of the Executive D'vector include the management of the professional and business affairs of the corporation including the hiring, setting of salaries, supervision and dvect~on of the employees of the corporation, and the development and mamtena,ice of services of the corporation in fulfillment of its aims and purposes The CEO ~s expected to establish and mamtatn effective liaison wnh the Board of Directors 3) What are the rime roles and responsibilities of your organization's Board of Directors'! (Clarify role of executive officers vs. general membership). The Board of Directors has the power to formulate corporate policy and objectives, to acquire and dispose of property, to appoint officers, agents, and to hire the CEO of the corporation, to make rules and regulations for the operation of the corporation, to create committees of the Board of Directors and generally to do any and every lawful act necessary and proper to carry into effect powers, purposes and objectives of the corporation. The roles of the executive officers include. The chav shall represent the organization at all appropriate meetings of other national organizations, preside at meetings of the Board of Directors, and appointed committees. The vice chair shall be the chair elect end in the absence of the chair perform the duties of the office The secretary shall have custody and care of the corporate seal and minutes of the corporation. The treasurer shall chair the firumce committee and submit the accounts and records for audit. B. Past aerformance: 1) How effective 6ss your organization/agency been in achieving program goat in the past two (2) fiscal yearo? Include the following ioformatlon: a) Quantitative data on numbers served; In FY 1999 forty-six (46) persons in Hawaii County received transitiotal and rehabilitation services. In FY 2000 fifty-five (55) persons in Hawaii County received transitional and rehabilitation services. b) Qualitative data showing number and % of participants achieving measurable outcomes. In FY 1999, 90% ofresidents showed an increase in living skills scores after three (3) months of service. In FY 2000, 90% showed an increase in living skills scores after three (3) months of service. C. Financial: I) Have your organization's current program operations remained the same as last year? What major program or financial changes will be incurred next year? Two (2) additional Cr~s~s Stabilization beds at our Stabilizing Urgent Residential Facility (SURF House) m Kona are being added to our residential treatment program, making available a total of six (6) "crisis" beds Funding for these services will be provided through the Depaztment of Health, Adult Mental Health Division Sunilarly, two (2) add~twnal beds are being added to our transitional program in Kona, making available a total of six (6) `transitional" beds. 2) What is the status of all of your organization's major contracts or agreements for the coming year (employment agreements, office leases, primary grant revenue/supplier, etc.)? No significant changes 3) Iiow does the proposed program fit into your organization's long range financial plan? Residential facilities fit into the spectrum of community based services for persons with psychiatric disabilities and St well with the agency plan. Mental Health Kokua is committed to working with Housing and Urban Developrrxnt(I-IUD), Housing and Commumty Development Corporation of Hawaii(HCDCH}, the State Department of Health, County of Hawau, Hawau Island United Way, Cotrununity Care Services and other funders to ensure services are available to this vulnerable population. D. Monitoring: 1) During the past two (2) fiscal yearo, what financial and/or administrative monitoring has your orgealzation received from any and all fnading sources? Please list all monitoring sources, contract names and phone eumbera. Mental Health Kokua receives annual fiscal and program services monitoring from the following organizations: Adult Mental Health Division Community Care Services-Hawaii lsland State Department of Health Paula Vickery Wayne Law at (808) 974-4300 (808) 935-3481 Cathy Combs, Auditor Wikoff, Combs & Co., CPAs Housing & Community Devebpment 900 Fort Street Mall Suite 1040 Corporation of Hawaii Honolulu, Hawaii 96813 Gary Nakatsu (808)528-7322 (808)832-5930 E. Alcohol, Tobacco and Drua-Free Workulace Policlg and Information: 1) How does your organization addreu alcohol, tobacco, and other drug prevention information dissemination as part of your workplace and/or program environment? 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B~ ~ E~ p~ a5 s ~ ~ H + ~ ~ H ~ z ~ 0 0 r n ~ z d ~ ~ a c, r y w ~ ~ ~ N W wW ~ Vii W Og~O O A D n. °o o c5 S g S a~ S~ ~ tH+ ° ~ ° N a O pN S rt ~ O ~0~+ A cNn O ~ A n y ~ o o ~ y~~ ~ v, o ~ o o g ~ g go z o `-1 "C N Q ~ z o Y 6 J N .P N o0 W 00 o g o r-- a z Stephen K Yamashrro , - Harry A Takahazh~ 4laVOr - Drrecmr COUNTY O~ ii~kYll~kl`I DEPARTMENT OF FINANCE 25 Aupum Strat, Raom 118 Hilo, Hawan 96720-0252 (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 #l 1 below Yes .No ? l Has the agency operated continuously for the past three (3) years ? 2 Has the agency operated with a positive cash flow for the past three (3) years ® ? 3 Does your Board of Directors approve a detailed cash flow budget before the begtnntng of each fiscal year ? 4 Do your Board meeting rrunutes show that quarterly firtancial statements are approved' ® ? 5 Is yotrr equity balance at least 20% of your Total Ltabtlity balance ® ? 6 Is your Total Cttrrrnt Asset balance larger than your Total Currrnt Ltabtltty balance ? 7 .ore bank reconcilianons and accounting performed by someone other then the check stgnatory~ ® ? B Are you fully Insured for the agency's vehicle(s) and butldmg(s)~ ® ? 9 Is yotu Workrxs' Compensatron at least 2% of payroll ® ? l0 Are you current (non-delinqurnt) on all payroll and payroll tax payments © ? I 1 Is the agency free of any pending ltttgatton, hens or~udgments~ ? © l2 Within the past 12 months, has the agency applied for vendor or bank credo and was denied credtt~ If yes, please explain. As the grant applicant, I cenrfy that the agency has sarrsjacron/y responded to each ojthe above questions and exp/arned as needed 1 hereby cenijy that this injonnarion as true and co/r/rest to the best oj~mybi~r l~A 3.3/-/5~1. 8 Agency /1?6n~7~}e. ~F~jLTf / /'S0~[lA 'PhoKneO:rt8~0~ - 7'3 ~=~sa?~ Prepared by L l n 7C' L• ~ ~'l, ~ I ?F C l n ~ 8l/ 5/nQ.m .Q~ 1 r / Pnm Nune?ide rota Da e Certified by Tf}NNt~ ~ • ~ ~litJLt5Tl20/~') ~A~~~~ Pnnt None of EeecuCVe pteet°r 8tpunue Due ~ ~7.~ hIENTAL HELP HAWAII Ftnanctat Statements June 30, 1997 Wlkoff, Combs & Co. Independent Auditors' Report Boanl of Directors ~Itntal Help F[aitiau \i e have audited the accompanying statement of financial position of \lental Flelp Flaiiaii (a nunproti[ organization) as o[ June 30 1997, and the related statements of actliities and changes in net asses, functional e~cpenses and cash flows for the year then ended These tinanctal statements are the responsibility of the Organization's management Our responsibili[y a to eepress an opinion on these financial statements based on our audit Abe conducted our audit to accordance with generally accepted auditing standazds, Goti•e) union! ~I udtnng Standards issued by the Comptroller General of the United States and the prop Isions of Office of Management and Budget Grcular A-133, "Audits of institutions of I li~_her C-ducanon and O[her Nonprofit [nsunuions" Tltose standards require the[ «e plan and pertarm the audit to obtain reasonable assurance abou[ whe[her the financial statements are trey of matznal mustatemen[ An audit includes e~canuning, on a test basis, evidence supporting the amounts and disclosures m the financial starements An audit also includes assessin_~ the accounting pnnciples used and signlfican[ estimates made by managemen[, as i~ell as evaluating the overall tinanctal statement presentation R/e behe~e that our audu prop Ides a reasonable basis for our opinion [n otir opinion the financial statements referred to above present fairly, in all material respects the finanaal position of iv(ental Help Ha«au as of June 30, 1997, and the changes in its net assets and its cash flows for the year [hen ended to confomuty «ith generally accepted accoimnn_ pnnciples In accordance iinh Goie)nment 4udrru)g Standards, we have also issued a report dated September 30 1997- on our consideration of 4[en[al F[elp Haiiau's internal control structure and a report dated Szptember 30, 1997, on its compliance iiuh lams and regulations Fiunululu Ha«au September 30 1997 9qU Foil Strrei Mall Since 10-0) Honolulu HI 9hAl 3 I-11 Te11AUA~ i_'A-..-SJ ~ Fay ~NUti iJb tl)hl 'I'CI. ~uim\I u•.ihii III '~q'n"' I r ~ ~IENT:IL HELP H~~~•?.ll S[atement of fmanctal Posnton June 30, 1997 .ASSETS Current assets Cash m banl., mcludmg $36,2;1 to interest beanng accounts g fi2,2;g Recet~ abler Go~ernmen[ agencies g 071 Re,tdents and other 129,431 Program development (Note 4) 9,214 39;,766 Prepaid e~ptnse~ 7~ l~~ Total current assets 52S I,; Property and equtpment (Notes 3 and i) Land 33,520 Butldtngs and tmprorements 769,003 Furntshutgs and equtpment 128,547 ~"ehtcles 130,740 I,ssl,sls Ltss accumulated deprectanon and amort¢ahon 263,046 1,619,769 O[her assets Investments held to trust (Note 2) 76,737 Restncted cash and funded reserves 16,963 Deposn~ and other '_3 S63 117,63; Total a~seb g ' '6> ~ 1 > Ste accompanying notes to financial statements ~ILNTAL HELP ILa~VAII Statement of Ftnanctal Posrtton June 30, 1997 LLaI31LIT1ES Current habtlrttes ~lort~~age note; payable -current portton (Note S 3,906 -accounts pa}•able -3i,g31 Financed insurance premiums 26,001 Contract advance payments I~ 379 Resident deposus and other 13 7I 7 Accreted ~acatton 31 671 Total current habdmes 133, 109 Lon, term habdtnes ~[ortga_~e notes payable, net ofcurrent portton (Note 3 3'_ 1,969 Deferred compensation plan (Vote IO) 1,000 526,969 Total habthUe; 96.1,073 Comnutmen[s (dote 6) ET ,VSSETS Unre;tncted L`ndestgna[ed 3a 1,4 I'_ Board designated (Note 7) 110,000 Invested to property and equtpmen[ 79;,39-I I, I~i,306 Temporanly restncted Endo~~ment (dote 2) 76,737 Re;trt~tad for designated purposes 73,3-t~ I>; 131 Total nzt assets 1,300 a37 Total habthnes and net asses 5 3 261 i I ~ See accompanying notes to the financial statements 3 . I~IEVT-1L IIELP fl~W~ll Stattmau Of Acu~ mes and Chan,es m Nit -~sx[s for the Y"tar Ended June 30 1997 Temporanl~ l.Inft~IflC[Cd Rts[nc[td To[al Support and «~enut Gotemmtnt appropnahons and assutanct S 2 278 160 5 19,376 5 3 ;=7,336 Prop [der ft~s 150 197 - 130 197 Program stn tct fits 206 710 - 206 710 alul~a L'nt[td~~a~ 61,300 - 61 S00 Flat~au Island Unrttd 1~a~ 19 bli - 19 611 Contnbuuons OI I 20 919 61 960 Ttitt unreahttd m~estmtn[ gams 17.673 17 673 lnterc~t 1,536 2 891 1 731 i`l~t as;c[; mleased from restncnons (Note 8) 27,696 ('_7,h96) - TfllbtCr of hinds to HUD replacemtn[ reserve (5 177) 5 177 - To[al;upport and revenue 3 112113 71 371 3 IS3 8~' Expenses Program ;tn tce; Tnnsinonal hou;mg 111 061 - 111 061 Supporu~a hou;mg 169 713 - 169 712 Soctal «habthtanon 212,168 - 212.:68 Rtspitt 99,398 - 99 393 Care coordmauon 126 101 - l26 101 Safes Ha~tn l 279 biz - l_79 617 Tot.tl program sen [ces 2 751 3.13 - 2 7S 1833 Support sin ices (tlanagtmtnt and gentral I i6 319 - 116 319 Tool a~pan;ti ? 933 132 - ? 935 152 Incrta;t m ne[ asset; 171 266 71.371 '_11 b10 \tt a„at; a[ btgmnmg of.ear 971 010 53 717 101 7u7 ti.t a;;tts at and of star S 1 111 306 5 111 131 i 1300 137 Ste accompamtng notas to tinanctal statement; 1 i 'I 1 `I ;11 I'I ,~I I ~ ~ ,i `~I ' I II ,I ~I ~ ivlEVTaL F[E[.P HA~VAf[ Statement of Cash Floes For the ti"ear Ended June 30, 1997 Cash doves trom operating acmtue~ Chinee m net asseti 3 '-4~,6-t0 ~d)ui[ments to reconcile change m net assets to net cash used by operating acti~tttei Depreciation and amortization S 57,903 Contnbuted ~ehrcle (49.376) (increase) decreasetn asseti Receivables (99,.169) Prepaid etpenses I ) Caih held m trust (39,213) Deposits and other (1,039) lncreaie (decrease) m habtlmes Accounts payable (59,515) financed insurance premiums 26,005 Contract advance payment (33,769) Resident deposits and other (7 { 3) -\ccrued vacation ~ l l7 1,525) Net cash prodded by operating acu~mes_-1, 113 Caoh dou from investing acmthes Capital e~pendaures (~3-1,636) Vet transfers to restricted cash and funded reierve (4,55'_) (5;9,133) Caih do+~i from financing activrtiei Repayment of Ion.'-term debt (3,56'_) Proceeds from long-term debt 406 l73 -103,61 I Vet decrease in cash (l 1 2,-165) Cash at be_tnnmg of year 17-t,',00 Caih at end ot'year 5 62.235 Supplrm~n/crl ca+h jlrnr a jorrnrdrurt Interest paid S 40,335 Supplemcruerl elrua jor nwrcn+h ur~e+hrrg acrn•rurs Contnbuted vehicle 3 -19,376 See accompanying notes to the financial statements 6 hIG~TAL HELP FI ~WAII Notts to ftnanctal S[atemznu Junz 30 1997 I3ac6ground and Organtzahun ~12ntal Flzlp Fla«au (Organtzauon) u a nonprofit organtzauon ctihtch ~sas wanted a Charter of Incorpurauun on June 7, 19T, fur the purposes of pro~tdtng soctal rchabthtahon s2ntczs throu~_h housing fac[Itues and rehabtlttattun programs spectalh d2il~~n2d [0 niter the physical soctal and psychological needs of persons reco~ertng from severe mental or emotional dtsordzrs and a~stsnn~_ wch persons to achtzvm_ their optimum 12~zI of self-matntanance to the community The m.ttonty of the Organizauon's operaun_ Funds are pro~tded by govzrnment suurczs and prouder lees from Ha«au bltdtcal S2r~tca -~ssoctauon's (HIS.-~) Communny Care SeRICes Other SOUfC25 of support and revenue are program service fees, contnbuuuns, and allocated shares of Aloha United Way and Haµau Island United W'ay hinds Fhe Orcamzauon's programs are Transuonal Houstne -The Stzrra House on Oahu and Hale Lehua to Htlo are community based re~tdenczs uttering 3~ hour supervision and soctal rehabthtatton sentees as an altzmau~e to hospitalization The Transitional Residential Assurance Center (TEL~C) consuu of tour homes located on thz erounds- of [he F[awau State Hospital, that serve as re-zntry and rehabilttanon r250LLCCC3 for Fia~~au State Hospttal pauenu pnor [o movtn~ on [o commumn living The Huopaepae Protect also located at Fla~~au State Hospttal, «as disconunuzd to Septzmbzr, 1996, tullo«ing thz T[LAC opening Sunpunic2 Housins -The Duplz~c, Flousing .-~ssutance Protec[. Protac[ fur.assut2d Lt~tn_ and I lale L2hua are residential programs that pro~tde rznml housing resources, tznant staff support, and encouragement to sustain communin lip m~~ Social Rehabilnauon -The Clubhousz and Flilu Day Center are day acu~iues centzrs pro~idtng zducauunal soctal pre~ocauonal and recreational services to facilitate mzaningful cummunin participation Respite Stn ire -The Respite program offers [emporary care and supen uion to duabizd persons to rehe~e faintly caretakers Care Connlinanon -The Organization provides care coordination services on the [land of I-[a«an fur ~~hich H~IS~ pays on a cast base Safe Fla~zn -Safe Hagen u a mule-senic2 program for persons «ho art mzntall~ ill and homeless The Or~_amzauon leases a restdenual Facility m do~tinto«n Honolulu for this program and manae2s the on-si[e restdenual plactmen[ and soctal rehabiltta[ion services 7 ~[ENTAL FIELP lIAWAII Notes to Financial Statements lane 30, 1997 Bac6eroundrnd Organization, continued Under a siib-contract arrangement, Kalihi Palama F(ealth Center provides outreach case management, and on-sue psychiatric and urgent medical care services 1. Summary of Significant Accounting Policies Bassi of Presentanon The Organization reports information regarding us financial posuion and acuviues according to [he follovwing classes of net assets G'nresrrrered net rrssers represent resources over which the Board of Direc[ors has discretionary control Tzmporarrly resarcreclnet rrssers resat[ from contnbunons whose use is limited b} donor supulauons that etcher expire wuh passage of time or can be fulfilled and removed by ac.uons of the Orean¢a[wn pursuant to thosz supulauons Pernraneruly resnrcred ner assets are from contnbuuons nhose use is limited by donor s[ipulations [hat do not expire Property and Equipment Land buildings, furnishings and egmpment are recorded at cost or fart mar6et value at da[e of donation Depreciation is calculated using [he straight-line me[hod based on the respective estimated useful lives, ranging From 3 to 7 years for tiirnuhings, equipment, and vehicles, and IQ [o -40 years for the buildings Eependiuires for maintenance, repairs and renewals of minor items are char_td to earnings as incurred ivfa)or renewals and improvements are capita4zed Upon disposition. the cost and related accumulated depreciation are removed from the accounts and the resulune ¢ain or toss is reFleeted in the statement of acts vies Furnishmos. equipment, and a vehicle wuh a tie[ depreciated value of S6'.~83 as oflune 30 1997 have been purchased with funds from prior year sovernment contracts which supulaie [hat title to the assets remain wuh the ¢ovemmeni agency or department Upon [emanation of the contract, the assets or proceeds from the sale of the assets revert to the ovemmtnt, unless otherwise agreed upon 8 ~ie~v~rA~ ItC•LP Ftaw.au Motes [o Ftnanctal Statzmznu June 30, 1997 I Summan of Stgntficant Accounting Pohctes, continued Inw zstmznti Imestmzn[s are statzd at marl.zt value Unrealized gams and losses resulting from chanezs to mar6et walue between years for unsold tmestments, and all related tcome arz reported to thz statement of acm rues Gams and tmestment income that are Itmttzd to spzcttic uszs by donor-tmpuszd restnctions are reponed as increases m temporanh or permanzntly restnc[ed net assets depending on the nature of thz restnctions ~l•hen a restncuon z~ptres, [zmporanh rzstncted net assets are reclassttied to unrestncted ne[ asseu ~Iluwwance fur Doubtfid 4ccounts Thz Organtzatton uses the specific wwrtte-off method for recogntztng uncollecttble rzcznablzs As of June 30, 1997, the receivable balances are constdzred collectible by m.tnagzmznt and, thzrefurz, nu allowance has bzen provided The effect of using the direct wvrt[e-off method approw.tmates that of [he allowvance method Rzstncted and Cfnrestncted Supoon Support that is restncted by the donor is reported as an tncrzasz to unrzs[ncted ne[ assets tt thz restncuon erptres to the repontng period to wwhtch the support a recognized All uthzr donor-restricted suppor[ is reported as an increase m temporanh or permanzntly rzstnctzd net assets, depending on the nature of the restncuon ~~~hzn the rzs[ncted purpose is accomplished, temporarily res[ncted net assets are reclassttied to unrestnctzd nit asseu and reponed to the statement of acuwutas as nat assets released from restnatuns Donated Pmpenv and Et m merit Donations of propzrty and equtpmen[ are recorded as suppon at their esnmatzd fair waluz .u the date of donation Such donations are reported as urvestncted suppon unless [he donor has rzstncted the dona[ed asset for a specific purpose Assets dona[zd wwuh zvpltcu rzstncnons resardtng their use and cash contributions ilia[ must be used to acywre propzrn and egmpment are reponed as tempuranly restricted suppon The Or_~mzahon rrpons erptrauons of donor restncnons wwhzn ilia donatzd or acgwred asses are placid to sentce unless donors stipulate howw lone the donated assets mint be maintained The Oreantzatton reclasstties temporanh restricted net assns [o unrzstrtcted net assets ~to recognize the release of restrictions tin these assets contributed wzhtcle wwuh a value of 5-~9 376 is tncludzd to _overnmen[ appropnanons to the accompany m, statement of acuv tuns 9 h1ENTAL FIELP H-O~VAfI Notes to Flnanclal Statzmrnt, June 30 1997 1 Sttmm.try of Stentficant Accounttnp Pollctes, conttnucd Functional Classtticaaon of Eeoenses In accordance ~~tth generally accepted accounun~ pnnctples. e~pznszs are cateeonzed pnnctpally m terms of thz Orgamzahon's Indrvuiual program acu~ tuns or Functions Usz of Esttntatzs Przpartng tinanctal statements according to generally accepted accoun[Ing prtnctpizs requires management to make estimates and assumptions that affect the amounts of assets and Ilabihnes reported, the disclosure of contingent assets and liabilities and the re~znues and expenses reported during the stated perwd Actual resuhs could diffzr From mana~emznt's esnmaces 2. Temporarily Restricted Endowment S 10,000 chantablz eontnbuuon «as made in 1993, for the purpose of forming an endowmznt fund for the benefit of the Orsanizanon The funds are held in a trust by Hauauan Trust Company, as trustzz ~~ith the Fla~~au Community Foundation (Foundation) v admirustrator of the trus[ agreement The net Income and the pnncipal of the fond may be used :~uh rzcommendanons from the Organization's Board of Directors and approval of [he Go~emors of the Foundation for the support of operations, programs or protects The goal of S~.i 000 «as e~cceeded donne 199 -~s of June 30, 1997, the fund's market value aas S76 737 Ne[ utuealized earns on thz investments amountzd to S17 67.4 for the Azar ended June 30, 1997 The Board of Dtrzctors is setting alvitial eoals for incrzastng the endo«ment fund 3. Property .tnd Equipment Props:m and egwpment by protect as oftune 30. 1997 Isere as Follo~:s Bldes ~ Fumiih Land Improv 8 Eauta ~'ellicles Total Transitional [lousing 556706 Si 1613? S 6-J?15 S a6S- SI IJI X90 Supportive tluu~ing '_96 31a 173 11-1 _'7 016 5_' 333 5a9'_ i7 Social R:.habdnauon - 6 500 I: 306 i3 7'0 9'_ 5'6 Satetlaven - i3?I'_ 19 ?15 - 9'a5% Care Coordination - - 1135 - 1135 ~lana~~ement and General 1 630 - 1 630 5353 5'_0 76S q 00g SI?3 ~J7 SI;O'JO 1331 315 10 ~1GNTAL kIELP H.a~Val! Notes to Ftnanctal S[atzmznu June 30 1997 a. Rcl.tted Party Transactions Thz O ,amzanon recetvzd approval of HUD Section 8l f loan mortgage funds to acquire addinonal residences For placement of persons recovering from mental illness As rzgwred by F[UD, sole source borrower cotporanons, Sizrra House, Inc and The Ltshthouse, [nc «ere incorporated m 1939, and Oahu House, Ins ,and Htlo House fnc to 199-1, and rzcz[ved thztr tar exempt status under [he Internal Rzvznue Codz szcuon i01(c)(3) Szvzral of [hz Organtzanon's mzmbers of the Board of Dtrecrors arz also Board membzrs of [he corporations During thz year endzd June 30, 1997, blen[al Flelp Hawan advanced a to[al of 56 17~ For costs rzlated to organizational costs and real property acquisition for Oahti F[ousz, Inc , and Hilo Flouse Inc The urtretmbtirsed costs of $9 31.1 at June 30, 1997, are recorded as program development receivables in the financial statements and are to bz reimbursed 5 i`lortgage Notes Payable Thz Duplze Protect - A 5~i0 000 direct loan commitment was obtained on Junz 21, 1983, From [hz U S Departmznt of Hotistng and Urban Dzvzlopmen[ ("HUD") by [he acquumon of nvo duplex buildmes m Pearl Ci[y, Flavvau The notz is sectued by thz diiplzr buildings and land, bears interest of 9 2i% per annum and is payablz in monthly principal and interest ms[alimznts of 53,>i8 until maturity Novzmber I, 2023 Sizrra F(otise Protec[ - Thz Organization has received a 5-131,000 loan commi[ment From the City and County of Honolulu to renovate the Sierra House residznce The twenty year 3°io loan agreement allows the Oroanizauon to defzr payment of pnnctpal and mtzrzst for three years from [hz da[z of the Certifica[e of Occupancy ~s of Junz 30 1997, [hz Organtzanon had drawn 5.10.1.769 on the loan Complzuon of [hz rznovanons is z~pzctzd to occur dunn~ 1993 IvLuunuzs of thz mortgagz notzs are as follows Yzar Ending June 30 Amount 1998 5 3.906 1999 -1'_33 2000 ~ 697 2001 '_O.li0 2002 21 103 Thzreaftzr 771 736 • 582i.37i Il MENTAL IIEL[ f[.aWall Notes to Financtal Statements June 30, 1997 6. Commitments T«o residences of the Flousmg Assistance Project and the admmtstrauve office space are rented on a month-to-month basis for a total of $6,212 per month The Organization leases the Clubhouse, Safe Haven, and t~vo Hale Lehua residznttal facilities under operattng leases eCptrtng to 1993 In addition to the monthly base rent, the Or~~amzahon pars a prorata portion of operattng e~cpense and general axctse tav Ivlinimum fixture rental payments as of June 30, 1997, under the non-cancelable operating leases are as follows Year Ending June 30 Amount 1993 S 187, 196 1999 63. i 7i 2i~.771 7. Board Designated Reserve The Board of Directors has designated a total of $l (0,000 of unrestricted funds as a reserve for the development of future projects and contributions to the Or~amzauon's employee benefit plan 8. Restrictions on Net Assets Temporarily restricted net assets are released from donor restrictions primarily by inclining expenses v~hich satisfy the restricted purposes Net assets released from restriction during 1997 were for the follovvtng Accreditation S 9 272 Computer acquisitions 12 000 Video development I i00 Fumishines 1,000 Comprehensive needs assessment ? Ili Property tae and insurance 1,100 Endowment investment fees 299 S'_7 696 1? MENTAL HELP HAWaI[ Notts to Ftnanctal Statements June 30, 1997 9. 7 ar Deferred Annuth Pl.tn Fttectr.e January I, 1993. the Organtzauon adopted a contnbuton• tai deferred annuuy plan (Plan) under the pro~tstons of the Intemal Revenue Code Section -103(6) The Plan corers all employees w•ho are 21 }ears of age and over, «uh a mtntmum of one year of ser<tce as defined m the Plan The employer's contrtbutton to [he Plan is determined annually by the Organtzatton for thz Plan's calendar year end Employees may also make contributions through salary reduction dzferrals The Organization contributed Sl8 ~7l for the plan year ended December 3l 1996 10. Deferred Compensation Plan Thz Oreanizauon entered Into a deferred compensation plan wrth its E~cecuuve Director dunng the current fiscal year Providing continued employment until age 6~, thereafter, the Eeacunve Director will receive a predetermined fixed amount per year for the balance of her hfa-time A liability for the obhganon is being accrued based on average expected life and an 8% present value factor Thz Organization is exploring venous mzthods of funding the obligation 11. Income Tares as anon-profit organization qualifying under the Internal Revenue Code Section 501(c)(3), the Organization is exempt from Federal and Hawau income takes and has been determined not to be a private foundation within the meanins of the Intemal Revenue Code Section ~09(a) 12 C• cononiic Dependencr•/Financial Support The Organization received approximately d~% and 19°io of its 1997 support and revenue from federal and state county eovernment grants, respectively significant reduction in [he level of this support. if~this were to occur, could have an adverse effect on the Oreanitamon's programs and acti~iues The go~ernmant grants require the fulfillment of certain conditions as se[ forth in the contractual agreements, noncompliance of ~~hich could result m the return of funds to the govemmen[ l3 Subcontract Service Fees Subcon[rac[ service fees represen[ government funds awarded to dental Help Hawau which are reimbursed to Kahhi Palaria Health Cen[er for the provision of outreach and case management services. on-site urgent medical care and psychiatric supervision of Safe Fiaven clients 13 MENTAL HELP HAWAII Single Audit Reports For the Year Ended June 30, 1997 !11GNTAL HELP FIA~VAII Singlc Audtt Rcporta lane 30, 1997 Page Report un Compliance and on internal Control Over Financial Reporting Qased on an Aucht of Financial Statements Performed m Accordance wtth Government Audmng Standards I Report on Compliance wuh Requirements Applicable to Cacti Mayor Program and Internal Control Over Compltance m Ac~ordan~e wuh OM[3 Ctrudar A-133 3 Schedule ul f indmgs and nueshoned Costs ~ Schedule of L'ependthues of I'edeml, Stale, and County Awards 7 j// WII<otf, Combs & Co i~ , Rfl'012T ON COhIPLIANC[i AND ON INTh.RNaL CONTROL OV4:R FINANCIAL RCPORTINC 13ASGD ON AN AUDI"1 Of f I'VANCIAL STATChfENTS 1'C121~ORhl~U IV 1000RDANCI: W1TIi GOVERNh1E/VT ~Il•'D/TING ST-I:VD•IRDS [3uard tit 1)Ire~tuu \lent.ll Ilelp llawau ~S'c ha~c .uldtted the tinanct.ll statements of Mental l lelp Hawau as of and for the year ended June 30, 19(17, .Ind have tssued our report thereon dated September 30, 1997 ~Ve conducted our audu to accordance wuh generally accepted audthng standards and the standards applicable to tinanctal audits contained m Guverornrerrr ~ludrrurg Srnndnrcls, Issued by the Comptroller General of the United States C'oni s~llance As part tit obtaining reasonable assurance about whether h1ental Flelp Flawau's financml starenients ale free of matenal misstatements, we performed tests of us compliance with ~cstain pnl'.uiuns of laws, regulations, contracts and grants, noneomphance wnh which could Ild\c a direct and matenal effect on the determination of llnan~lal statement amounts I lossever, procldtng an opinion on compliance with those provisions was not an obJective of our audit and, acconlutgly, we do not express such an opuuon The results of our tests diacloaed nu instances of noncompliance that are required to be reported under Cover nmem In~lrrrn~ Srunr(urclr Inlcmal Control Oser Financial Reporime In planning and performing our aucht, we considered Mental Help Flawnii's internal control over tinanual repurung m order to determine our auditing procedures for the purpose of cy~rruing uw opuuun tin the financlal statements and not to provuie assurance tin the uvernal control Duel tinanctal reporting Our constderauon of the Intetnal control over lin.mctal rcporung would not necessanly disclose all matters in the Internal control over tinanual reporting that might be matenal weaknesses A matenal weakness is a condrtwn m whl~h the dcsl~~n or operation tit one or more tit the internal ~onlrol cumpontnts dues nut iedu~e to ~ reLutvely low level the nsk that mtssmtements m amounts that would be matenal in relation to the tinanctal statements being audited may occur and not be detected within a umcly penud by employees in the normal course of performing their assigned timcuons 14'e noted nu ntatter1 involving the internal control over Financial iepuuing and Its opeiauon that we consider to be matenal weaknesses However, we noted other matters Involving the uuenial control over financial reporting that we have reported to management of Mental Help I lawan m a separate letter dated September 30, 1997 vnn I „~i 11.. ~ I n1 Jl tiuilr IuJU I lunululu III DLitt f 1711, L I Ilu l14 .!If 71!! I.n ~;urn~ ~ v, n u. i 'I I J 1'I I i uuw SI , Waq.,ilui, I II 9LT17-! 4U1 I. I IrN till 0. I 'I.I III 1 hu report is Intended for the tnformahon of the audit committee, management and federal a~~anlin~ ,rscn~ie~ and ~,us-through enuuca Ilowc~ct. thu report to a matter of public ic~oid ana to dtstnbuuon t~ nut hooted C,e~. ~ C'a, ~Qs I lonolulu. { lawan ~larch'_3, 1998 2 / Wll;off, Combs ~ Co. ~i i~ REPORT ON COMPLIANCE 1VIT11 REQUIREI~IGNI•S .U'PLICAI3LC TO EACII MAJOR PROCRA~I ANU INTERNAL CONT120L OVER CO~(1'LIANCE IN ACCORDANCE WITH OMR CIRCULAR A-133 13oard ul Duec[urs fvlental I lelp I lawau Comnhanc.e We have audited the compliance of Mental Elelp Ilawan with the types of compliance requirements described In the US Office of 1L/anngernent and Budget (O.l/!3) Curn/cu a-133 C'onrplrance Suppleuienr shat are applicable to each of rts maJor federal programs for the year ended June 30, 1997 dental Hzlp Hawau's maJor federal programs are Identified in the summai} ul audnor~ resulu seUwn of the aceanpanymg schedule of findings and yuuuoned cots Coni~liunce wuh the requirements ul laws, reguluuuns, conuacts and ~I,Ints ,Ippll~.tblc lu t.l~h of tls maJor federal programs Is the rcsponslblhty of h1zntal Itelp i1,ns,nl's management Our responslbdny is to e~cpress an opinion tin Mental help {lawalis compliance based on our soda \Ve 1_onducted our audu of compliance to accordance wnh generally accepted auditing standards, the standards appicable to financial audits contained m Gosrrnmenr .Judurng Standcucls, issued by the Comptroller General of the Untted States, and OM13 Circular A- 133, .lruGrs uJ.Srares, Locu! Guvernmenrs, and rVon-Profit Orgarrr-_arrons Those standards and O~IL3 Circular A-133 require that we plan and pertonn thz audu to obtain reasonable ussuiance about whether noncumpllance svith the types of compltance requirements referred to ubuv~ that uxdd hasc a dueU and material etfe~t tin a ni.iJur tedeml plugrum occurred An audu includes e~aminmg on a test basis, evidence about Mental Help Hawau's coniphance with those requuenients and performing such other procedures as we considered necessary m the circumstances ~Ve believe that our audit provides a reasonable basis for our opinion Our audu does not provide a legal determination on Mental help Fiawau's u~mphane e with those requirements As described in items 97-I to 97-4 in the accompanying schedule of findings and questioned costs, Mental Help Hawau dId not comply with requtrements regarding procurement, suhreclpirnts, cost pnncrples and eligibility that are applicable to Its Safe Haven program C'nmpllen~e wuh such requlrenrents a necessary, m our opinion, fur Mental I lelp I law•mr to uanply wuh regwremcnts applicable to that program 3 4111 I till 1111) I Al.la tillllo I11a 11, litlllOtlllu, f II 96741 I- 471 I 11.1 (1411741 iltf 7 ' I ,n 17P It1i ~ 1L II H1a 'I~ !a41 culllll SI . W,111 ),Illll, I II 46747 11111 11117111711 0'I !(11111 li: nor upimm~ e~upi lur the noncompliance descnbed in the pleccding p,ua_raph, tvlcnt~l I IJp I I,i~~,ui umipli~J, In .ill nwien,il re~peus, wnh the rcyuuenunis rclcned to .ihuvn ih,n .tie .ippli~able to e,i~h of its mayor tedeial programs fur the year ended June 30, 1997 Internal ('ontrnl Oyer Gimnliance fhe management ul Ment.tl Help llawau is responsible for establtshln~! and malntatmn~_ cllz~tnz uuemal control o~zr compliance with requirements of laws, regulations, contracts and grants applicable to federal programs In planning and pzrfornung our audit, n•e consulercd Mensal I Izlp f law•au's internal control over compliance ~wth regwremznts that could hacz a duet and matenal elfzct on a maJor federal program to order to determine our audumg puicedures fur the purpose of e~pressmg our opinion on compliance and to test and ropoit on Internal c.on[lul user compliance in accordance with OM[3 Circular A-133 Uur consideration of the uxernal control over compltance would not necessanly disclose all matters in the internal control that might be matenal weal.nesses A matertal weal.ness Is a condition m which the design or operation of one or more of the tntemal control components dots nut reduce to a relatively low level the nsk that noncompliance with applicable requtrentents of laws, regulations, contracts and grants that would be matenal m relation to a m.t)or federal program being audued may occur and not bz detected within a timely penod by employees ui the normal course oFperformmg their assigned luncuons We noted nu matters unulving the Internal control over compliance and us operation that we consider to be matenal wea6nesses Schedule of L•~penchwrcs of Fzdzrah State and Cowuv :wards Vb'z have audited the baste financial statements of Mental Help Flawau as of and for the year ended June 3Q 1997, and have issued our report thereon dated September 30, 1997 Our audit was performed for the purpose of forming an opinion on the basic financial statements tal.en as a whole Thz accompanying schedule of expenditures of federal, State and County a~~ards a presented for purposes of additional analyse as rcginred by OMR Clrculm A-133 and Is nut a rcginrcd part of the basic financial statements Such mtonnanon has been subJected to the .uuhung procedures applied rn [he audit of the baste flnanaal statements and, In our opinion, a tauly stated, In all matenal respects, m relation to the basic financial st.uemenb tal.zn as a whole ~ his report Is intended for the information of the audit committee, management and federal awanimg agencies and pass-through entities llowevzr, this report is a matter of public teuird ,mil its dutnbuuon a no[ limited I lunolulu, I lawau hlaich 23, 1998 4 ~IGNTAI, HELP HaW411 5~htdult of Findings and Qutshuned Costs Year Ended June 30, 1997 A. Summ:u•v of audit Results I The audunrs' report t~cpresses an unqualified upinion on the financial st,rtenttnts of ivlental Flelp Ilawau 2 No matenal ~~eaknesses were identifed dunng the audit of the tinanaal statements 3 No instances of noncompliance matenal to the financial statements of ~9tntal I Itlp llawan were disclosed dunng the audit -1 Nu matenal w•e.iknesses were identified dunng the audit of the mayor ftderal award progiam > l ha auduurs' repurt on compliance for the mayor federal award program for hltntal Help I lawau t~presses a qualified opinion b fhtrt ~~tre audit finduigs relative to the mayor ftderal award programs fur 1`ftntal help I lawau 7 Tht progrmns tested as mayor programs included U S Department of llousing and Urban Development, Supportive Housing Program (Cf D.4 No ld 23~) 8 ~fht threshold for disunguuhing Types A and B programs was $300,000 9 "I ht uuditte did nut quality as a low-nsk auditee as defined in OM13 Circular A-133, Stcuon ~ 10(a) H. Findings -Financial Statements Audit None C. Findings :ind Questioned Costs -Major Federal Aw:ircl Programs Auclit findings No 97-I to 97- =1 5 ~IGNT4L FI~LP IIa1VAl1 Sc hedula of Findings June 30, 1997 fIND1NGS Kel~tenc~ Ntunher 97-I 1'rncurement Policies -The procurement poltctes tl)e Organtzatton follows are m accordance wtth the standards se[ forth m OMB Circular A-I 10, except that wnucn duuunentauon is rcgwred by OMB A-I 10 97-3 Subrcci~cnt Notification -The OMB Ctrcular A-133 Canphnncr Snpplemem reyurrcs subrectptents be informed of [he Fedenl award mforrnatron so the subrectprent is aware of the federal regwrements related to the specific awarding agency fhe Orgamzauon did not disclose the CFDA (Catalog of Federal Domestic Assistance) number to its subrectptent of the Suppomve Floustng Pn))ect (Safe Flaven) 97-3 Cost Allocation -The O61B Circular r\-122 ''Cost Pnnctples for Nonprofit Organizations," requires costs that are not identifiable to a specific program or a~nvuy, uxirrect costs", be allocated based on a cost allocation plan which documents the methods used to allocate costs While a considerable effort rs made [o estimate nine expended on programs by administrative personnel, there rs Inntted documentation of the actual basis for the development of the allocation rates 97--4 Client Income Verification -Two of the eight Safe }faven client files tested did not include documentation of the income venficauon procedures performed to venfy that tenants meet the cntena for residing m the Safe Ilaven factlmes 6 1I I ~ ~ f I w _ a ~I vl j c g . ~i - _ - c r=~ v ,o ? t=l o rv a c u cl ~I rl ~I M - vl rv I f'I ~ ~ I I TI f I ~ ~ u J - V yt I I ^I r~ C I+1I N w f :I m~ I Y.I ~ ~ g a nI of I rl _ P S I , I I o N+ n ~ a M - f C C ~ ^ ~ „ Y C ' ' V yl ~ 'I „I xl PI I nl ~ ~ I I I nl O a - l _ N N - E 2 i _ ' r C k o n w v i m nr 9 ~ 4 4 r+ ' 'o F r i ~ H C~~ X X dam' E v ` L c L J J Q? 3` ^i j s 3 R - _ 7 w s % Y~ fl n Q P P Q Q ~l' Q i' R' < " C - v Z Z Z Z Z Z Z L Z € i ~ ~ _ ~ c - e ~ - Y ~ E E ~ ~ ~ > L `e ~ ~ ~ d Y s E _ ? = C ~ `a yr ~ o: _ S V ~ -9 w y Vy x C i~ g~ 3 a - _ - - L w n E _ u ow ~ - w ~'e u i ~iq s 3 3 - - ~ u > w - ~ g y r - c E u `e `o o a _ _ o m w IJ +'i ~ ~ V C LCL V Y V V u V a 7 e ~ ZL 3 7 7 7 w w n _ _f ^ L ~ C Y. u~ w l'. t q ~ a arc ~ V ~ ' ~ Z C t ~ 7 : `a `o `a `o `c `0 7 - w 7 ni aw"< ~U ~i F~~~~Le~ C:~ z MENTAL HELP HAWAII Financial Statements June 30, 1998 ~j Wlkoff, Combs & Co. Independent Auditors' Report [3oard oFDirecwrs I~lental [-[elp Hawau ~~e have audited the accompanying statement of financial position of Mental Heip Flawau (a nonprofit organization) as of luny 30, 1998, and the related statements of actiatttes and changes in net assets, functional e~cpenses and cash (lows for the year then ended These financtal swtements are the responsibility of the Organization's management Our responsibility is to express an opinion on these financtal statements based on our atidtt We conducted our audit to accordance with generally accepted auditing standards, Goveirtment .~lud(nng Standards issued by the Comptroller General of the United States and the pro~istons of Office of h(anagement and Budget Circular A-133, "Audits of Institutions of Ht~her Education and Other Nonprofit Institutions" Those standards require that we plan and perform the audtc to obtain reasonable assurance about whether the financtal statements are free of material misstatement An audit includes eeammmg, on a test basis, evidence ~upporung the amounts and disclosures m the financtal statements An audu also includes ass~sstng thz accounung principles used and significant estimates made by management, as well as z~aluann~! [he ovzrall financtal statement presentation ~'e behava that our audu provides a reasonable basis for our opinion In our opinion, the financial statements referred to above present fairly tit all material respects, the financtal postnon of Iv(ental Help Haw'au as of June 30, 1993 and [he chances m i[~ net a~S2I5 and its cash Flows for [he rear then ended in conformity wish generally accepted accounung punctples In accordance with Goreinmenr .aatGtmg Stcvte(etrda, we have also issued a report dated September I I. 1998, on our consideration of Mental Help Hawan's internal control structure and a report dated September 11, 1998 on its compliance wish laws and regulations hlonolulu Ha«au September I I 1998 900 Fnn Streei Mill Suite 10.10 Honolulu HI 96A11-171 I Tel IA081 5?A-71?' Far IAOAi 516 O16J h1ENTAL HELP IiAWA[! Statement of Ftnanctal Posttton June 30, 1993 ASSETS Current assets Cash m bank, tncludmg $249,110 m Interest beanng accounts S 259,551 Receivables Government agencies $ 263,049 Residents and other 66,956 Program development (Note 4) 18,188 ;48,19; Prepaid e~pen~es 36,687 Total current assets 64i,-131 Property and equipment (Notes 3 and 5) Land 853,519 Bwldings and improvements 810,015 Furnuhmgs and egwpment 139,164 Vehicles 130,739 1,933,437 Less accumulated depreciauon and amorttzahon 327,471 1,605,966 Other assets Investments held m trust (Note 2) I 1 1,721 Restricted cash and funded reserves 19,-165 Investment (Note 10) 3,974 Deposits and other 20,892 156,055 Total assets S 2,406,4>2 See accompanying notes to financial statements MENTAL HELP IIA~VAII Statement of Etnanctal Positron ]tine 30, 1993 LIABILITIES Current habihties B~tttl. overdraft $ 33,790 Mortgage notes payable -current portion (Note 5) 4,283 .4ccuun[s payable 84,401 financed insurance premutms x,768 Resident deposes and other 12,234 Accntcd vacauun 35,820 Total current habthues 173,296 Lon, term habihties ~lurtgage notes payable, net of current portion (Note 5) $ 839,433 Deferred compensation plan (Note 10) 3,900 8-!3,333 fora! habthues !,016,629 Commuments (Note 6) NET ASSETS UnreStncted Undestgnated 196,4x7 Board designated (Note 7) 110,000 Invested to property and equipment 763,250 1,068,697 Temporarily restricted Endowment (Note 2) I 11,724 Restricted fur designated purposes 209,402 331,126 Total net assets 1,389,823 Total Itabdities and net assets $ 2,406,452 See accompanying notes to the financial statements z h[ENTAL HELP HAWAII Statement of Ach~•mes and Changes m Net Assets For the Year Ended June 30. 1998 Temporanh Unrestricted Restncted Total Support and revenue Government appropriations and assistance $ 2,172 281 S - $ 2 172 2R I Prouder fees 470,392 - 470 392 Program service fees 280,850 - 280 Si0 .41oha United Wav GI Ri7 - GI 817 H,mau Island United Way 22 Old - 22p14 Contnhutiono I 1130 208 702 219 832 Net unreahred investment gams (26) 19 GG7 19 641 Interest 7,842 Gib R 100 Net assets released from restncuons Mote R) 4 I i3 (4 I i3) - irmislcr of lands to HUD replacement reserve (2 -197) 2 497 - Total support and revenue 3 027 99G 227 371 3 2ij 367 Expenses Program stn rtes Transuional housing 190 726 - ~9U 726 Supporutchoueing d72,0~10 - 472040 Social rehabilnation 249 998 - 2d9 993 Respnc 112 i1G - 1{2 i1G Care coordmatioa I id 1911 - I ~d 19u Safe Ha~cn 1 432 789 - 1432 789 Total program sen tees 3 1112 219 - 3 012 219 Support sen rtes ~lanagcnicnt and general Iii 718 - Iii 718 Tot.il cyicrocs 3 IGi 977 - 3 IGi 977 Chaugc m net assets (137 9R I) 227 371 R9 3911 Net assets at beginning of near as prenousl} reported 1 141,302 1 ii 131 13011 433 Reclassdicauou(Note 14) Gl 376 (61 37G) - As restated 1 206 678 93 Iii 1 300 d33 Net assets at end o(year S 1,068,697 S 329 I~ S 1.38 9 Sea accompanying notes to financial statements t r r T J •n - r ~ T x n o a o- n r g- T x r u - ~ T r r r r N .n ~ r - ee _ r P N- N _ r- `r % rv e ~ r •p N ~ y u Y r ~ ' „ ` % x ` •n h r Z ] L X a T N r~ r r r - .n ~ l1 A 9 ~ ~ 7 .n w O a 0 0- ~n r r a R :n ~ L M N a ~ J N aG a T rl C (V r r a iv r N T J W N p T 8 N~ T r x n n= Y T N aC - N OC ' O N- N ;J % r Y % T N_ M1 M1~~ •n N T N N J' + r y ~ T u - T N w u c - - - r_ •n N r~ o r~ r N ^ - - ~ o •n r T r r~ r =a •n s u l 7 O N = r N N N .i N ~ x ~ r: _ r U ` L J n ~ T ~ ~ - ~ - 3 - 3 - x ~1 ~ - _ - " - - - ' ~ ~ r c O rv r- rv - - N O •r. ~ u ~ n - - - = y' ~ - i O_ r C _ Gi ~ _ ' _ a J J. ~ r N F r T x •n N % ~ _ c - - s x o - r - Y > - ~i rv " f a u u s ~ w r > r x n~ > O> N w o J r x T r r X~ r T C r r T ~ ~ n ~n r n ~ r, T i _ K K r\ rl r % ~ ~ r r •Y rl ~ ~ ~ x ~ n r~ s m T T X r N C Q N ~ w F u y Z ~ e L ~ l G i 9 ; C ~ ~ ~ a L' Y C 3 ~ ~ ~ ~ Y ~ v aa~ ~ 3 a t' ~ ~ 2 ~ e 2 ~ u ! ~ ~ ~ ~ ` ' ~ n~ c ~ O 1- z~ hIENTAI. F1E1.1' i1.aWAI1 Statement of Cash Flows For the Year Ended June 30, 1993 Cash flows from operating acuvrues Change m net assets' S 39,390 Ad)ttstments to reconcile change to net assets to net cash used by operating achvtues Deprecratron and amorttzatton $ 66,235 (Increase) decrease to assets Receivables 45,573 Prepaid expenses 35,435 Cash held rn trust (34,937) Deposits and other 2,976 Increase (decrease) to Irabrlrttes -accounts payable 38,967 financed insurance premnrms (23,237) Contract advance payment (17,379) Resident deposits and other (1,133) Deferred cumpensanon plan (1,100) -~ccnred vacation 4,1-IS I 15,198 Net cash provided by operating acnvmes 20-1,583 Cash Floe From rrivesung activities Capital e~pendrtures (52,432) Purchase of rm~estment (3,974) Net tr.tnsfers to restncted cash and firnded reserve (2,197) (53,903) Cash tlo«~ hom tinancm_e acn~mes Qan6 o~erdralt 33,790 Repayment oFlong-term debt (3,906) Proceeds from long-term debt 21,747 ? 1,631 Net increase rn cash 197,316 Cash at begmmng of year 62,235 Cash at end of year S 259,551 Supplenlrnlu! c a+lr J7ou~ n jo! mnuun Interest paid 5 38,759 See accompanying notes to the financial statements 6 M111rNTAL IICLP IIA~VAII Notes to Ftnanctal StatrmrnU Jttne 30, 1998 11ac6stound and Organization htrntal I lelp Flawau (Organ¢auon) is a nonprofit organtzauon ++luch was granted a Charter of Incorpurauon un June 7, 1973. for the purposes of providing soctal rehabthtaUOn servtces thruu~h housing facthttrs and rehabilitatwn programs specially designed to meet the physical, suual and psychological needs of persons recovering from severe mental or emotional disorders and asstsung such persons to achieving their optimum level of self-maintenance m the conunumty Thr ma~onty of the Organtzauon's operating funds are provuied by government sources and provider Ires from F[awau hdzdtcal Srrvtce Assoaaaon's (H~ISA) Community Care servtces Other sources of support and revenue are program servtce fees, contnbunons and allocated sh,ur~ of \luh.t United Way and f lawan Island Um[ed Way funds The Otgantzauon's programs are Tran~aron.tl Ilousme - Zhe Sierra House and Elale Lehua are community-based residences utlenng 3-1 hour supervision and soctal rehabtlnauon servtces as an altrrnah+e to huspttaltzauun The Transtuonal Restdenhal Asststance Center (TRAC) consists of four homes located on the grounds of the Hawau State Hospnai, that sere as re-envy and rehabtlnanon resuutcc.s for I lawau State Hospital patients prior to moving on to communny living Sup_puttnr Ilousmg -The Duplr~ Houstne Asststance Prolec[. the E'rolrct fur Assisted Lt+mg. and Ehio Ilalr are restdenuai programs that pro+tde rental housing resources. tenant staff suppott anJ encouragement to sus[atn commumty It+mg Soual Rehabtlttanon - Thr Clubhouse on Oahu provtded day acu+ny centrt servtces utcludtng rducauunal soctal, prrvocahonal, and reereauonal acnvtues to facthtate meaningful commumty paructpatwn through June 30 1998, afar ++htch the protect ++as closed because the Department of I Iralth tunduie ++ms no lonerr a+atlable for [his servtce Respt[r Srr+tce - the Respite program offers temporary care and ,upet+tston to disabled penun~ n, rehe+e Faintly careta6rrs Care Cburdtnahon -The Ort?anrzatton pro+•ides care coordtnahon servtces on the Island of Ha+vnit lur which Hh•ISA pays on a case basis Safe Haven -Safe Haven is a mule-servtce program for persons who are mentally ell and homeless The Organtzahon leases a residential factlrty m downto++n Honolulu for tlus program and manages the on-site residential placement and soctal rehabilitation servtces 7 MENTAL HELP ilaWAll Notes to Ginancial Statements June 30, 1998 i3ac6gtound and Organization, continued Under a xih-contract arrangement wrth lvlental Help Ilaw-mr. Kahhi Palama Health Center prov ule~ outreach, case management, and on-sne psychiatnc and urgent medical care services L Summary of Significant Accounting Policies f3asrs of Presentation "1 he Organization reports information regarding its financial position and activ rues according to the following classes of net assets (5,re,Urcrer! urr n++elt represent resources over which the [3oard of Directors has dr>~rcuunary control ll~n,(un cu rh rein rclerl ner crsseu result fiom contnbuuons whose use is' lunued by donor stipulations [hat either exptre with passage of time or can he flrltillad and removed b~ .icuons of the Organization pursuant to those stipulations Pr,r+rurienr(y restricted ner assets are from contnbuuons whose use rs {rmited b} donor stipulations [hat do not exptre Pn>pcitv.urd Equipment 1 and bur Wings, furnuhmgs and egwpment are recorded at cost or Farr marl.et value at ciatd of dunauon Depreciation is calculated using the straieht-hne method based on tha iesprctne estimated [ireful Yves, ranging from 3 to 7 years for fumuhines. equipment anJ vducles, and 10 to 40 years for the bwldmgs Lxpanditures for maintenance, repairs and renewals of minor items are charged to earnings as incurred MaJor renewals and improvements are capitalized Upon disposition, the cost and related accumulated depreciation are removed from the accounts and the resultutg Bain or loss is retlec[ed in the statement of activities I'rup~ity and eywpment with a net depreciated value of $-l~t~t.632 ($39.600 of The Duplex project's f (UD assets and $49,032 of a vehrc.le) as of June 30, 1998, have been purchased with funds from prior year government contracts which stipulate that title to the assets remain with the government agency or department Upon termination of the contract, the assets or proceeds from the sale of the assets revert to the government. unless otherwise agreed upon 8 MGIYTAL HELP IIAWAII Notes to Ftnanctal Statements Jttne 30, 1998 I. Summary o(Signific:tnt Accounting Policies, continued Im'estmenU Invesunents are stated at market value Unrealized gams and losses resulting from changes to trtarl.et value between years for unsold tn~estments, and all related income are reported to the statement of acuv rues Gams and investment income that are limned to spectfic uses by donor-imposed restrtcttons are reported as increases to temporarily or permanently restncted net assets depending on the nature of the restrtcttons When a restncuon e~cptres, temporarily restncted net assets are reclassified to unrestricted net assets Alluw,uue for Douhtlul accounts The Organaauon toes the spectfic write-off method for recogntztng uncollecuble receivables As of June 30, 1998, the receivable balances are considered collzctible by management and, therefore, no allowance has been provided The effect of using the direct write-off method approximates that of the allowance method Restricted and Unrestricted Suouort Support that a restncted by the donor a reported as an tncrease to unrestricted net asses if the resutcuon e~ptres to the reportutg period to which the support is recoentzed All other donor-restncted support is reported as an tncrease to temporarily or permanently restnucd net asseu depending on [he nalwe of the restriction When the restncted purpose i~ ?ccompluhed temporarily restncted net assets are reclassified to unrestricted net usscb and reponed m flit statement of acuvrttes as net assets released from restncuons Donated Property and Egwpment Donations of property and egmpment are recorded as support at [here estimated fair value at the date of donation Such donations are reported as unrestricted support unless the donor h.u restitcted the donated asset for a spectfic purpose Assets donated wi[h c~pucit resincuon5 regarding [heir use and cash contributions that must he used to acquire property and egwpment are reported as temporarily restncted support The Organtzatton reports expirations of donor restrictions when the donated or acquired assets are placed to service unless donors stipulate how long the donated assets must be maintained The Organ¢aUon reclassifies temporarily restncted net assets to unrestricted net assets to recognize the release of restrtcttons on these assets M1IENTAL FIELD I1aWAl1 Notes to Financial Statements )line 30, 1998 L Summary of Significant Accounting Policies, conttnucd f uncuonal Classtf-icauon of Expenses fn accordance wuh generally accepted accounung principles, expenses are careeonzed principally to terms of the Organization's individual program activities or functions Use of Estimates Preparing financial statements according Io generally accepted accounung principles requires management to make estimates and assumptions that affect the amounts of assets and liabilities reported, the disclosure of cn~i~• assets and liabilities, and the revenues and expenses reported during the state.) panod Actual results could differ twin management's esumatzs 2. Temporarily Restricted Endowment A $ l0 000 charuable contribution was made m 1993, for the purpose of formm~ an endowment fund for the benefit of the Organization The funds are held in a trust by Pacific Century Trust as trustee, wrth the Hawau Community Foundation (Foundation) as admuus[rator of the trust agreement "(he net income and the principal of the fund may be used wnh recommendations from tha Organization's Board of Directors and approval of the Governors of the Foundation tux [h~ support of operations. programs or protects The goal of $2,000 was exceeded ~luruig 19~~ As of June 30, 1998, the fund's market value was $111.72 Net unrcahzed gams on tht investments amounted to $19,667 for the year ended June 30 1998 The Board of Directors is setting annual goals for increasing the endowment fund 3. Property anti Equipment Proprin and egwpment by protect as of tune 30, 1998, were as follows Bldg & Furnish Land Improv S Equip Vehicles Towl riarouwn,il Housm_ S 516,705 S 137,928 E 6> J03 S 4,637 S 116~t 723 Siipportivetlousing 396,81) 171,114 26,666 52,332 S~16926 Social Rehabilitation - 6,500 15,160 73,720 95380 CareCoordmauon - - 1,135 - 1135 SaFeHaven - 92,473 23,441 - 11591a Ivtanagement and general - - 7,359 - 7 359 S 853,519 f 810,015 5 139,164 5 130,739 S 1,933 J37 s-~ 10 MENTAL HELP HAWAII Notes to Ftnanctal Statements June 30, 1998 ~ Related Party Transactions The Organtzauon recetved approval of HUD Secuon 81 I loan mortgage funds to acgwre addtttonal residences for placement of persons recovering from mental illness As required by IIUD, sole source borrower corporations, Sierra House, Inc and the Lighthouse, Inc , (incorporated to 1989), and Oahtt Flouse, Inc ,and H+lo House, [nc , (incorporated m 1991) recetved then tax exempt status under the [ntemal Revenue Code Secuon ~01(c)(3) Several of the Organization's members of the Board of Directors are also Board members of the corporations Dr+iing the year ended June 30, 1998, Mental Hzlp Hawaii advanced a total of $8,971 for operations of the separate corporations The tinreimbiirsed costs of $18,188 at June 30, 19n8, are recorded as program development receivables in the tinanc+al statements and are to be reunbwsed 5. Mortgage Notes Pa} able The Dopler Protect - A $40,000 direct loan cumnuunen[ was obtained on June 2l, 1983, front the U S Department of Housing and Urban Development ("HUD") by the acquisition of two duple~c buildings m Pearl Crty, Hawau Tha note +s secured by the duplex buildings and land, bears interest of 9 2~% per annum and is payable in monthly pnncipal and uttere~t installments of $3,58 until mautnty November 12023 Sierra Noose Protect -The Organization received a $~+31 000 loan commi[ment from the Coy and County of F[onolulu to renovate the Sierra House residence The n~enty year 3°%0 loan a~,reement allows the Orgamzat[on to defer payment of principal and interest for three ye.us from the date of the Certificate of Occupancy As of June 30, 1998, the Organization had drawn $-126,16 on the loan Complznun of the renovations +s e~pei;ted to occur in the 1999 tiscal year !~lauinues of the niorteage noes are as follows Year Ending June 30 ~ Amount 1999 $ -1283 2000 -1.697 2001 150 2002 23,499 2003 22,398 Thereafter 783.689 $833.716 Il 1IGNTAL FIELD HAWAII Notes to Financial Statements June 30,1998 6 Commitments The administrative office space is rented on a month-to-month basis for the amount of $2,054 per month The Organization leases the Safe I-laven and two Hale i_ehua residential facilities under operating leases expiring m 1999 [n addrtton to the monthly base rent, the Organization pays a prorata portion of operating expense and general erase tax Minimum future rental payments as of Jtine 30, 1998, under the non- cancelable operating leases are as follows Year Ending Jiine 30 Amount 1999 $108,'? 55 2000 3.440 $111.695 7. [3oard Designated Resen•e The Board of Directors has designated a total of $110,000 of unrestricted Rinds as a resent for the development of fiuure pro}ects and contnbuuons to the Oreamzaaon's employee benefit plan 8 Restrictions on Net Assets Temporarily restricted net assets are released ti•om donor restncnons primarily b}' incurring expenses that satisfy the restricted purposes Net assets released from rcstncuon during 1998 were for the following Furnishings and egwpment $3,578 Endo;;ment irrvestment tees >75 $4 153 9. Tar Deferred Annuity Plan Effective lanuary 1, 1992, the Organizaton adopted a contributory tar deferred annuity plan (Plan) under the provisions of the Internal Revenue Code Section 403(b) The Plan covers all employees who are 21 years of age and over, with a minimum of one year of service as defined in the Plan 12 MENTAL fIC•LP 11Aw~u Notes to Ctnanctal Sta[ements lone 30. 1998 9. Tar Deferred Annutt} Plan, continued The employei s contribution to the Plan is determined annually by the Organization for the Plan's calendar year end Employees may also make contributions through salary reduction deferrals The Organization contributed $21,824 for the plan year ended December 31, 1997 10. Deferred Contpensalton Plan On January 30, 1998, the Organtzatton entered into a deferred compensation agreement w•tth its Executive Director The Organization contributes $800 per month for the purchase of an annuuy Provtdtng continued employment until age 6>, thereafter, the Organ¢auon will transfer ownenhtp of the annuity to the Executive Dtrector Until the Organization makes the transfer, the annuity shall be an asset of the Organization subject to the claims of unsecured creditors of the Organization The present value of the Organization's obligation under the agreement is estimated at $3.900, assuming a 10% present value factor l 1. Income Tares :15 anon-profit organtzauon quahfytng tinder the Internal Revenue Code Secuon ~01(~)(3), the Organization is exempt from Federal and Hawan income tapes and has been detemm~ed not to be a private foundation wuhtn the meanme of the Internal Revenue Code Secuon ~09(a) l?, Economic Dependency/FinanciulSupport The Organization received approeimately >I°.'o and 16%of rts 1998 stippurt and revenue from federal and state/county government grants, respectively A signiticvtt reductton ui the level of thu support, wuhout an increase in other sources of support and revenue could have an adverse effect on the Organization's programs and acts rties The gotcrnntent grants require the tultillnunt of cer[aut condtnons as set Furth in the contrae.wal agreements noncompliance of which could result m the return of funds to the governmen[ i3 Subcontract Set•~tce Fees Stibcontrac[ service fees represent government titnds awarded to Mental Help Hawatt wlttch are reimbursed to Kaltht Palama Health Center for the provision of outreach and case management services, on-site urgent medical care, and psychtatrtc supervision of Safe Haven clients l3 iVIENTAL HELP HAWAII Notes to Financial Statements June 30, 1998 14. Reclassification The balance of restricted net assets and temporarily restricted net assets as of July 1, 1997, has been restated by $61,376 from amounts previously reported to reflect the release of temporartly restricted assets that were expended to the 1997 fiscal year 1~. Concentration of Credit Risk The Organization places its cash and cash equivalents •h f"inencial institutions located in Honolulu, Hawaii Cash balances at each instt[ti[ion are insured by the Federal Depose Insurance Corporation (up to $100,000 per account) At June 30, 1998, $258,247 was not tnsured The Organization has not experienced any losses to such accounts and believes it is not exposed to any significant credit risk on cash 14 MENTAL HELP FIAWAII Single Audit Reports For the Year Ended June 30, 1998 niEyTA~. Ialr~r nAwAll Smglc Audrt Reports June 30, 1998 Page Report on Compliance and on Internal Control Over Financial Reporting Dased on an Audit of Ftnanctal Statements Performed to Accordance wnh Government Auditing Standards I Report on Compliance with Regmrements Applicable to Each h{a~or Program and Internal Control Over Compliance m Accordance with OMF3 Circular A-133 i Schedule of I'uiduigs and Questioned Costs ~ Schedule of Pnor Audit endings 6 Schedule of C~pendnures of Federal, State and County Awanls 7 /j Wlkott, Coli~bs & Co REPORT ON COMPLIANCE AND ON INTF.RN•\L CONTROL OVEf2 FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN aC'CORDANCE 1VITH GOVERN1tilENT f1UD/T1NG STfIrYD-1RDS 13uan1 of Directors i~tcntal I lelp I lawau We have audued the financtal statements of Mental Help I lawau (a nonprofit organization) as of Anil for the year ended June 30, 1998, and have issued our report thereon dated September I I, 1998 We conducted our audit in accordance wuh generally accepted audmng standards and the standards applicable to financial audits contau+ed m Gorernnrenl ~Irrduutg Saurrlurdr, tssued by the C'on)ptroller General of the United States ('umnhance :1s pau of ublauung reasonable assurance about whelhei Mental Flelp I-fawan's financial statements ale tree of matenal misstatements, we peTlOlnled tesu of us compliance +,ith cu tam provisions of laws, regulations, eontrnets and gents, noncompliance with which could hale a duet and matenal erred on the deternunatiun of financial statement amounts I lo+~ever, piovrhng nn opinion on compliance with those provisions was not an ob~ecuve of our audit and, accordingly, +ve do not express such an opinion The results of ow tests ihsclosed nu mstmlces oFnuncon)pliance that are roquued to he reported under Gurcinnienr I uduutK .Slanrlur rl+ Inminal C onuul Over f u)ancial Reporting In planning and putonnulg our audu, we considered btental 1{elp Ha+~aiis mtenlal control uwi linanu.il icpuiung ui Doles to deteimme our auditing procedures for the purpose of evpru„uig our opmwn on the financial statements and not to provide assurance on the internal wnuul over financial reporting Our consideration of the u)ten)al control over tinancml reponmg v<ould not necessanly d+sclose all matters in the u+tentt+l control over linanaal repuwng that might be matenal weaknesses ,4 matenal v<eal~ness is a condition in +vhich the design or operation of one or mole of [he internal control components dues not reduce to a relatively low level the ask that misstatements u1 amounts that would be matenal m relahun to the tinancfal statements being audited may occw and not be detected within a unuly penud by employees u+ the normal coarse of peitunnu+g rhea assigned tunchuns Abe anted nu n+auers involving the internal control over financial roporung and us operation that ~onsuler to be matenal weaknesses 9UU toil Slices mall Susie 10x0. Honolulu HI 9681 3J71 I, Tel 18Utl) 519-731', F,it IaOiN 516 UJ6a 9~ N'J leonw St , Walp, hu, HI 96797-?lOl Tel 19091 6 7 1-?609 Thu report a intended fur the mformatton of the audit committee, management, Federal awarding a;enaes and pass-through entities However, this report is a matter of public record and us dutnbuuon is not limited I lonolulu, Ilawau September I I, 1993 : i/ j ~Vikoif, Combs & Co REPORT ON COhiPLI:~NCE WITH 12EQUII2ENIENTS :\1'PLICAI3LE TO EACH h1AJOR PROGRAhI AND INTERNAL CONT120L OVER C0111PL1.4NCE IN ACCORDANCE WITIi OM1ll3 CIRCULAR A-133 13oaul of UtrecWrs dental I lelp flawau Cummhance ~Ve have auchted the conrphance of Mental Help flawau (a nonprofit organ¢auon) wtth the types of cumpltance requirements descnbed m the U.S OJfrce oj(Llnnugenrrnt curd 6ucfger (l)•1I/31 C'uur/o1 1-133 Cowphnncr .Supplement that are applicable to each of its maJor federal pmgrams lilt the year ended June 30, 1998 Mental I(elp F[awan's maJor federal progtams are idenutied ut the summary of auditors' results section of the accompanying uhcdulc ul lindutgs and qucsUoned costs Conytli.uue with flu legUliCmenll of laws trgulauuns, wnua~is and gianu applicable to each ut ns maJor fede(al progians is the respunsihtlity ul h1ental Ilelp Hawau's management Our responsibiluy is to e~.press an opuuun on fvlental Flelp Hawau's compliance based nn our audit \4re conduced our audu of compliance m accordance with generally accepted audnmg standards, the standards applicable w financial audits contained in Governruent .-tudtt(ng Snuulur(h, issued by the Comptroller General of the Unwed States, and OMIf3 Circular A- 133, Iru6n Snr(e, Lurcrl Goverrrnrenrc and Non-Pru/i( O1c;crnca(rum Those standards and U\d l3 Cuudar A-133 require that we plan and peifurm flu audit to obtain reasonable ,i~xir,uue about ,~IuUrer noncompliance with the types of compliance requirements referred to ,ihocr th,u wuld have a direct and ntntcnal effect on a maJor federal program occurred \n aucht uuludes e~.unnung. nn a test basis, evidence about Mental Help l-lawau's cumpli.nrce ,with those requirenunts and performing such other procedures as we considered necessary ut flu uiuunstances We believe that our audit provides a reasonable basis for our upuuon Our audit does not provide a legal determmauon on Mental Flelp Hawau's atmphance ~~uh those requirements In our opuuon Mental Help flawau complied, m all matenal respects. wnh the requirements rctured to abuse that ate applicable to each of its maJor federal programs tior the year ended Jllnc: 30, 1998 ouu r„n 1~rrr~ nl.dl, ~utlr IU-10, tlunolulu HI 96a13-371), Tel x8001 5!B 7 i!?, Fat rctonr i ir, Ulb-{ 9i !~'1 Ll'UI1U1 5l , W,n{w,hu, HI 9c,7y7-2101, Tel rtRt81 671 !60a internal Cuntml Over Com~hance l~hz management of Mental Help Hawau a responsible for establishing and maintaining ztfecn~e intemal control over compliance with requirements of laws, regulations, contracts ,uiJ grunts applicable to federal programs In planning and performing our audit, we umvJereJ Mental Flelp Hawau's internal control over canpliance with requirements that ~oulJ h.n•e a dtr«t and material effect on a mayor federal program in order to determinz our .uiJiung procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compltance to accordancz with OMQ Circular A-133 Our consideration of the mtemal control over compltance would not necessarily disclose all matters in the internal control that might be material weal.nesses A matznal weakness is a condition in which the design or operehon of one or more of the tntemal control components does not reduce to a relatively low level the risk that noncompliance with applicable requirements of laws, regulattons, contracts and grants that would be material in relation to a nia~or federal program being audited may occur and not be detected within a timely period by ~mployccs m thz normal course of performing their assignzd ftmcuons Wz notzd no matcers involving the uiternal control over compltance and ns operation that we consider to be material weaknesses Schedule of Expenditures of Federal, State and Coun[v Awards !Vz have audited the basic financial statzments of Mental Help F{awau as of and for the year znded Jiine 30, 1998, and have issried our report thereon dated Septzmber 1 I, 1998 Our audu .vas performinJ fur the purpose of forming an opinion on the basic tinanaal s[atemen[s taken as a whole The accompanying schedule of expenditures of federal, Statz and Coun[y aw,ttds a presented for purposes of additional analyse as regwred by Obf6 Grcular A-133 and is not a required part of the basic financial statements Such information has bzen xib)ected to the auditing procedures apphtd in the audit of the basic financial statements and m our opinion. a fairly stated, m all material respec[s, m relauon to the basic financial s[atemen[s taken as a whole This report is intended for the information of thz audit committee, manaeement, federal awarding agencies and pass-through enures Flowever, this report is a matter of public rzcord and its distribution is not limned Flonolulu. Flawau September I I. 1998 4 M1ICNTAL IICLP IIaWAII Schedule of P indtngs and Questioned Costs Year linded June 30, 1998 A. Summary of 4udit Results I I he auditors' report expresses an unqualilied opinion on the linmicial statements of Mental I lelp Havvau No reportable conduwns were tdentit'ied during the audit of the financial statements 3 No instances of noncompliance matenal to the financial statements of Ivlental I lelp Hawau were disclosed dunng the audit J No reportable conditions were identified during the audit of the ma{or federal a:iard program ~ I he auditors report on compliance for the ma{or federal award program for Mental f lelp I [awau expresses an unqualified opinion 6 There were no audu findings relative to the mayor federal a~~ard program for Mental Help Hawaii 7 fhe programs tested as ma3or programs included U S Department of Efousing and Urban Development tiuppoitive Ilousmg Program CfDA No 14 33~ K "fhc threshold for distinguishing Types A and d programs was $300 000 9 Mental I lelp l lawau Baas determined not to he a low-nsk audrtee 13. Frochngs - Financial Statements Audit None C. Findings and QucsUoned Costs - Mayor Federal Award Programs Audit Poor Audit findings 97-I to 97-4 5 MrNTA~ Fir[.r fiawAn Schedule of Pnor Audit findings June 30, 1998 Reference Number 97-I Procurement Policies -The procurement policies the Organ¢auon follows are m accordance wuh the standards set forth m OMB Ctrcular .4-I 10, except that wntten documentation rs regwred by Ohi6 A-1 10 Resolunnn The Organization has adopted a written procurement policy 97-3 Subrecipicnt Notification -The OMB Circular A-133 C'nmplrance Sirpp(emenr requires subrecrprents be informed of the Federal awed information so the subreupient is aware of the federal requirements related to the speafic aw•ardmg agency The Orgamzation did not disclose the CFDA (Catalog of Federal Uomesuc Assutnnce) number to us subrecipient of the Supportrce Flousine Prntr~t(Satcllaven) Rr~olutwn The subieciprent has been informed of the CFDA number 97-; Cnst Allocation -The OMB Circular A-132 Cost Punciples for Nonprofit Organizations, requires costs that are not rdentitiable to a specific program or acuvny, "indirect costs", he allocated based on a cost allocation plan which doarments the methods used to allocate costs While a considerable effort rs made to estimate time expended on programs by adnunrstiative personnel, there is lunued clucumentanon of the actual basis for the development of the allocation rates Rru,lunnn The Organization has adopted a wntten cost allocation schedule 97--4 C'hent Income Verification -Two of the eight SaFe I laven client files tested did not include documentation of the uuome venfication procedures performed to verify that tenants meet the cnterta for residing m the Safe haven Facrlures Reu,lunorr The Organization has documented client income vcnlication for Safe Flaven 6 ~ f• I rl JI ~I J J f CI 'I x TI r~ N I 1{III M x~ II{ x rv 1I ^1 PI Iu%`I N 1 V jll %I ~ -I J~ •/1 N ~ I N ,I rl ,I ryl ` ,l ul Y'I OI E' N V1 Z _ N N ~ y _ _ _ ~ ~ T t - u C ~ N .J < - - L s ~ i ~ i i = ] ~ J J ~ n j. _I rv n 2 6 'C .i •f ~ u- ~ T "L c Z Z Z Z Z c E ~ i g _ € F _ s L L 'e s 5 c o- f ~ Y~ = s ` F ~ c a ~ c_. 3 c ~ _ ~ S s s i ~ ~9 s - a x 2. ~ i ~C, m E> ; is u ~ o ~ G F, y i L C = 2 r9 7 -J w 9 x ~y -gc,~ c~ £ g3 s xxxz ~ 4 i i ~7•i 3 u Y }j 6• 7C7 s T¦J $$i 3yy ~ ~ O p i r w~ ~ ~ 3 i 3 0 V i E v ¢ U V V Z ~IGNTAL HELP HA'~VAII Financ~al Statements June 30, ?000 and 1999 Wikoff, Combs & Co. Independent autlttors' Report board of Dtrec[ors Mental F[zlp Ha~~au ~~'z have audued thz accompan}m_ statements of tinanctal pustuun of ~fzntal Help Ha~~an (a nonprofit oreamzauon) as of June 30. 2000 and 1999 and the related statements of acu~thzs and changes m net assets. functional e~penszs and cash Flues for thz years thin endzd Thesz Financial statements are the responsl6tllq of thz Organlzauon's management Our responstbthty [s to eepress an optmon on these tinanctal statements based on our audits ~~e conducted our audtts to accordance ~~uh ~_znerall~ a~cep[ed audtun~ standards Goternmenr.-ItrdurrtgStcu~clarcls issued by thz Cump[ruller Gznzral of thz Untted Statzs and the pro~rnons of Office of Management and f3udset Cnuilm -~-I i= "~udiu of Institutions of Flteher Gduzauon and O[her Vonprotit Insutuuuns" Tho~z standuid~ requue that ~~e plan and pzrform the audit to obtain reasonable a»uranez about whether the tinanclal statements are free of matenal misstatzment An audl[ utclude~ e~anunme on a test basis e~ldence suppuritm_ thz amounts and disclosures in the tinanctal s[atzmznts a.n audit also utcludzs aa~essur~ the accounnne pnnctplzs uszd and stgnitica7u r~umatz, made b~ munagement. a; ~~zll as e~aluaung the overall tinanctal sta[emznt presentation t\e belte~e [hat our audus ptu~ Ide a reasunable bases for our opmton In our optmon, the tinanclal statemen[s interred w abo~.z pr~sznt fairly in all matenal respects [he tinanctal postuon tit Jdzntal Help Flu~tau as of June ?i~ ?000 and 1999 and [he changes tit Its nzt assets and its cash tlu~~~ lur the ~eun thin ended ~ut confurmtt~ t~tth generally acceptzd accounhn~t pnnctplzs , In accordance «t[h Cro> enrntent :l uduurg Srzuxl~u rh ~~e h.r e ahu issued a report dated September 39 ?000 on our constderauon of `fenwl F[elp Ffa~~au's internal control structure and a report dated Sep ember 39 ?000, on its comphancz ~~nh la~~s- and rz~~ulauons Ffonululu Ha~~ail Szptzmbzr ?9 '_000 900 Fort Street Mall Swte 10.10 Honolulu HI 96811-],'l 1, Tel i808~ i?8-?l?? Far i808~ il6-U36a lVaikea Villas -100 Hualam Sr Stine 195> Hilo hie 9fi''U Tel-Fat X808. 913 193' ~IENT4L HELP F1aWAl1 Statements of Futanaal POSUIO? June 30 2000 and 1999 ASSETS 2000 1999 Current assets Cash $ 66 X63 $ I a 13 I I Reeetvables Government a~~encies 339.167 197 313 RevJents and other 76 3-41 36 77-4 Program development l i 812 22,17; Prepaid expenses '0.633 26 123 Tut.tl current assets 118 761 -4_3 69~ Property and egwpment Land 813119 313119 Buildm~s and Improvements 801.8-40 803 111 Fwnishmgs and egwpment 101 i I~ 123 361 Vehicles 136 979 136.979 1.897 812 19'_2 37~ l ess accumulated depreciation and amortization ~ 11.-439 371 371 Total property and equipment I a36 363 1111 103 Othel asset Investments held In trust 196.30'_ 113 -4_9 ReStnr_ted cash and funded re~er~e~ for FIUD project I 1077 I 1390 -annuity tm-estment 1-4'__'i -43 011 Deposits and other '_J 330 2-4 169 Total other assets 231 939 '_32 003 Total assets S 3?91 I I'_ $ 307 200 See accompany m_ notes to tinanclal st.~tetnents MENTAL HELP HAWAII Sta[ements of Financial Posnwn June 30.'_000 and 1999 LIABILITIES 2000 1999 Curren[ liabilntes ~lottgage notes payable -current portion $ 11,093 $ 697 Accounts payable 117 133 86 ~1~13 Accniedmterestpayable 3,117 3,13; Resident deposits and ocher 2x,000 I I , 163 Accrued sacahon q l 936 36 62~ Total cwrent habilmes 201.703 I-l'_.1'_0 `lortguge nutes payable net of current portion 819 6-t-1 83,736 Taslliabihhes 102133 9?6,856 Comnutments NET ASSETS Uniesuicted !?ndestenated 23~ 039 176 3-4~ E3oard destgnated 110 000 110,000 Invested m properly and equipment 651 639 713 071 Total untestncted 10-45 718 993,-115 Temporarily restricted Restncred for designated purposes 27 7-10 73 500 Endo~~ment for designated purposes 196 303 153 -t39 Total temporarily restricted Oq2 231 929 Tot.tl net assets I '_69.760 1230 3~~ Dotal habihhes and nzt assets ~ 2 39l I l3 S 2.307.300 See accompam trig notes to the financial statements 3 = I' I1 I'I I 11 1 i iii III I I~I' ~ II I,I ~,i; II II.'; I` I I f'~ ll I IEiI i I~ li ~ i i .I:I~ I I I h~ I I I~I~~. I I. _ ii I' I.. , I I iii' 41 i~ f., h~ i i{ I I-~ ,a i i:d r II ,i;~ ~I ~ i`IEIYTAL HELP HAWAII Statements of Cash Flows For the Years Ended June 30, 2000 and 1999 2000 1999 Cash Flows from operating acuviues Chan;es in net assets $ 39,416 $ (159,433) Ad)ustments to reconcile changes in net assets to net cash (used) provided by operating activities Depreciation and amortization 61,983 67,092 Loss on disposal of equipment 4,534 x,763 (Increase) decrease in assets Receivables (175,405) 91,933 Prepaid expenses 5,485 10,564 Investments held in trust (42,873) (24,426) Deposits and other (61) (3,277) Increase (decrease) m habihties Accounts payable 31,033 (4,621) Resident deposits and other 12,833 2,150 Accrued interest (36) (33) Accrued vacation 5,362 804 Net cash used by operating acnviues (57,729) (16,534) Cash Flow from mveshng activmes Capital expenditures (1,377) (15,392) Purchase ofin~estment (11,210) (56,320) Ne[ transfers to restricted cash and funded reserve 165 8,079 Vet cash used by investing activities (12,422) (63,633) Cash flows from financing activities Bank overdraft - (33,790) RepaymentoFlong-term debt (4,697) (4,283) Ne[ cash used by financing activities (4,697) (38,073) Net decrease in cash (74,848) (f 18,240) Cash at beginning ofyear 141,31 I 259,551 Cash at end of year $ 66,463 S 141,31 I Supplruirulnl cnshflou ~njmniahai burl est pmd on 7Le Duplex uiortgaye 5 . 7 999 5 3S J!? See accompanying notes to the financial statements 7 1vIENTAL HELP HAWAII Notes to Frnanctal Statements June 30, ?000 and 1999 f3acl.ground and Organization t•lental Hzlp Ita~~an (Organization) is a nonprofit organization ~~hrch ~~as granted a Charter of Incorponhon on June 7, 1973, for the pwposes of provtdmg soctal tehabrh[atron services through housing faaltttes and rehabrlrtanon programs specially designed to meet the physical, soctal and psychological needs of persons recovering fiom severe mental or emotional disorders and assisting such persons m achieving their optimum level of self-maintenance to the community The ntaJonh of the Organization's operating funds are provided b. go~enunent sources and provider fees from Elavvau Medical Service Association's (H!vIS.4) Community Cate Sentces Other sources ot'support and revenue are program senrce fees, contributions. and allocated shares of \loha Untied Way and Ha~tau lslmtd United ~'ay Funds l he Ot eamzauori s programs arz -fransruonal Housrne - Sierra House, Flale Lehua and the Stabrltztng Urgent Residential ~actlrq IJURI) are conununrty-based residences offeung 3~l-hour supentsron and soctal rehabtlttation ser ~ ices as alternau~es to hospttal¢ation Srrhporute Ilousnm -The Supportne Affordable tit-Comnuuuh Lnutg (SAIL) programs otter lung-turm shared housing options and staff support senrces throu~*h the follot~mg agency r~srdcnces thz Duple. Ko Kakou Hale, [-[ale Malre, hale Alohr and Ilrlo Hale These~facrlures h,ne hen acquired t~nh I'edzral funds and offer subsidized rent lot eh~~rbl~ clr~nts Re- snrte -The respuc ptocram offers temporary care and super~rsron to disabled persons to rehe~e imnrlt caretakers Care Coordrnauon -The Organization provides care coordtnatton Bert ices on the Island of 1 fa.. art For t~htch HMSA pay s on a case basis Sate Eia~en -Safe haven is a multi-service program for persons ttho are mentally ill and homeless The Organization leases a residential facthty rn do~~nto«n Honolulu for this program and manages the on-site restdenaal placement and soctal rehabtlrtation ser~tces Under a sub- contract unangement ~~uh the Organization, Kahht Palama health Center protrdes outreach. case mana~_emznt and on-site psychiatric and urgent medical care sen ices 8 ~IEYTAL HELP HAWAII Votes to Finandal Statements June 30, ?000 and 1999 1. Summary of Slgniticant Accounting Polrcres Brits of Presentation The Orgamzanon reports tnformaaon regardutg ns finandal posuton and acn~utes accordlttg to the follo~+Ing classes of net assets L'nresnrcred net assess represent resources over ~~hrch the Board of Directors has dtscrenonary control Temporcud} ~esrlrcred ner crss~rs result fiom contnbunons those use rs sunned b. donor supulauons that either e~prre tuh passage of time or can be fulfilled and removed b. actions of the Organizauon pwsuant to those supulauons Pr~nrunenrll• resnrcved ~a~r mscrs ate from contnbunons those tug rs Invited b. donor supulauons that do not e~pue Ptupetn and Lqutpment 1'IOpert~ and equtpment are recorded at cost of fan mml.et value at date of donauon Deptectahon ts' calculated using the straight-Itne method based on the respecu~e estimated useful Ines ranging from 3 to 7 revs for furntshutgs egtnpment and vehicles and 10 w ~40 }ears for the bulldmgs and Improtements E~penduures for maintenance repairs and renetals of nunor hems are charged to earnutgs as Incurred `labor renetals and Improvements are capltallzed Upon drspostuon, the cost and related accumulated depredation are removed from the accounts and the resulting gain or loss rs reflected to the statement of actntaes Property and equtpment ttth a net depredated value of $-109.d6~ ($38-~ 876 of The Duplex project's HUD assets and $2~ 633 of a rehtcle) as of June 30 ?000, have been pwchased tnh tLnds from pnor year go~etnment contracts thick stipulate that title to the assets remain with the government asency or department Upon [ermmauon of the contract, the assets or proceeds from the sale of the assets revert to the government. unless other+tse agreed upon 9 JIENTAL HELP HAWAII Notes to Fmutctal Statements Jttnz 30, ?000 and 1999 1. Summary of Significant Accounting Policies, continued Investments Investments are stated at market value Unrealized gams and losses resulting from chan,es in market value between years for unsold im~estments, and all rzlated income are reported to the statement of activates Gains and investment income that are limited to specific uses by donor-imposed restrictions are reported as increases in temporarily or permanently restricted net assets depending on the nature of the restrictions when a restriction expires iemporanly restricted net assets are reclassified to unrestricted net assets Rzsincted and Unrestricted Suppon Support that is restricted b} the donor is reported as an increase m unrestnctzd net asszu tt the resincuon e~pirzs m [he repoi-tmg period m «hich the support is recognized III other donor-restricted support is reported as an maease m temporarily or permanenty testnaed net assets. depzndmg on the nature of the restnchon 14'hen thz resutcted purpose is accomplished temporarily restricted net assets aiz reclassthed to unre~tnaed na assets and reported m the statement of acu~iiies as net assets released from restrictions functional Classiticauon of Expenses In accordance i~ith generally accepted accounting principles expenses ate categouzed principally in terms of the On_amzauon's indn ideal pro_~ram acu~ rues of funchuns Use of C-stimates Preparing finanaal statements according to generally accepted accounun~ pnnaples requues management to make estimates and assumptions that affect the amounts of assets and liabilitizs reported, the disc{osurz of contingent assets and liabilrtizs and the ie~enues and expenses reported dunna the stated period Actual results could differ Irom management's estimates Chance tit Presentation Certain amounts m the prwr year finanaal statements hate been rzclassified for comparative purposes to conform with the current year finanaal statement presentation 10 MENTAL HELP HA~~'A[l Notes to Futanctal Statements June 30, 2000 and 1999 2. 1'ropcrt} and Equipment Property and equipment by project as of June 30, 2000 yeas as follows Bld; & ftunlsh f vid hnpov 3 w Vehicles Total Tr~rtslttonalllotutng S 556,705 S 136.253 S ;1.098 S 10,923 S 113.193-I SupportlveHaamg 396,8N IT,IId 37,7.!0 57104 56a7T_ Soaai Itzhabdnauon - - - 61 720 61 T_0 Cave Caardmauon - - 1 135 - 113> Sale tLnen - 92 4T 25921 7117 I'_i 6'_1 ~ tu>,igenxnt and general - - 9 6'_0 - 9 620 S 353119 S 801 840 S I Oi 514 5 136 979 S 1 397 852 I'lupclq arnl cyulpment h. protect as ofJune 30 1999 i~as as folloiu Bldg B ('rNUSh Lyid Impro~ 8 w ~ehlelas Total Tlanslnwtal Housing S 5>6 701 5 1379'3 S x3'_33 S 13 155 S I I ~G 0'6 Supponnr Hotmrr_ 29G 813 171 114 45 931 i7 104 173 013 Social Rehablhuvlon - - 8;5 61 T_0 G2 571 C,L2 COOfdIn,lllIXl - - 1 135 - 1 1 Stfetlasen - 924T ?ai~!-I - 117017 ~luttgelnem and general - 13 103 - 13 108 S 313 519 S 803 515 5 128 861 S 136 979 5 1922 3'4 3 Mortgage Notes Pa}•able The Duplex Protect - A $~+~0.000 direct loan was obtaured on June 31 1983, from the L1 S Department of Hottstng and Urban Development ("HUD") for the acquisition of t~~o duplex bwldmgs m Pearl Ctty, Hawau The note is secured by the duplex bwldmes and land, and bears interest of 9 2~% per annum and is payable m monthly punapal and uterest utstallments of $3,»8 until maturity November 1, 2033 The outstanding pnnctpal balance at June 30, 2000 and 1999, was $-108.?20 and $g13,917- respecu~el} Sterra House Protect - A $x26,516 loan from the Ctty and County of Flonolulu is for renovation of the Sterra House residence The note is secured by the Sterra House btttldtngs and land, and bears tnterest of 3% per annum The twenty-year loan agreement allows the Organization to defer monthly payments of principal and tnterest until Apnl 2001 Il M1(ENTAL HELP FIAW'A[I 'Motes to Financtal Statements June 30, 2000 and 1999 3. M1lortgage Notes Payable, continued ~latw cues of the mortgage notes are as follo~~s Year Ending June 30 ~ Amount 2001 $ 15,092 2002 21,633 2003 2,653 2001 23,750 2005 2-1,93 l Thereatier 7_G 697 583-1 736 Tcmporaiily Restricted Endotrment 1 510000 chartable contnbutton «as made to 1993, for the purpose of foinnn~_ an tndownent fund for the benefit of the Organrzauon The Board of Duecrors sets annual goals k,i mcreastnc the endo~~ment fund The funds are held m a trust b~ Pacific Cenuiry frisL as trustee Guth the Hagan Conunumh Foundanon (Foundanon) as adnnmstrator of the oust aereement t~'uh reconunendations from the Organtzauon's [3oard of Directors and approtal of the Governors of the Foundanon, the net income and pnnctpal of the fund may be used tot the support of operations programs or protects, tf the Board of Directors and Foundanon so approve The market value of the fund at June 30, 2000 and 1999, «as $196 30'_ and 5153 -129 respectively het unrealized gams and interest earned on the mtestments are included as temporaniy restricted support and revenue j. 13o.ird Designated Reserve The Cioard of Dtrectors has designated $I 10.000 of wuestnc[ed funds as a reserve for the development of future protects and contnbutions to [he Organization's employee benefit plan 12 hIENTAL HELP HAWAII Notts to Ftnanctal Statements Jttne 30, 2000 and 1999 6. Restrictions on Net Assets Temporarily restricted net assets are released from donor restncnons primarily by tncumne e~cpenses that satisfy the restricted purposes Net assets released from restriction were for thz follo~~ma X000 1999 Program start-up costs $23,068 $(66,869 Consultants 38,31 l 10 027 Program sitppltzs 9,069 931 Endoi~mznt investment fees 733 933 571.230 S 17 765 7. Lease Commitments The Orsantzatton s admintstratt~e office space is rented on a month-to-month basis for 53,05-4 pzr month The Organization leases the Safe Hagen residential facilny under an operating least e~pirmg in 2001 In addwon to the monthly base rent the Orgamzanon pays a prorata pomon of operating expense and general eectse tai Minimum future rental payments of $I-4.1,996 under the opzratmg Izasz are duz in the fiscal year 3001 8. T.i~ Deferred Annuity Plan Thz Organization has a contributory tat deferred annum plan (Plan) under the provisions of the Internal Revenue Code Seaton d03(b) The Plan covers all employees ~~ho are 21 czars of age and over, «tth a mintmitm of one year of ser~tce as defined in the Plan The employer's contribution to the Plan is detzrmtned annually by the Organization for the Plan's calendar year end Employees may also make contrtbtttions throush salary reduction deferrals Contributions of $3-1,6.1 and 536.039 for the yzars ettdzd June 30, 2000 and 1999, respzctively are included in par roll tapes and employee benefits to the accompanying statements of functional expenses 13 MENTAL HELP E[AWAI[ Notes to Ftnanctal Statements June 30, 3000 and 1999 9. Ucfcrred Compensation Plan On January 30, 1998 the Organtzauon entered utto a deferred compensation agreement tvuh ns Executn•e Duector The Organrzatton contubutes $300 per month for the purchase of an annutq Provtdmg continued employment under the terms of the plan, the Organtzatton wtll transfer ow•nershtp of the annutty [o the Executive Duector to 3003 The value of the annutty at June 30, 2000, was $~4?2~ 10. Concentration of Credtt Rtsk fhc Organtzahon places us cash vvtth tinanctal tnsuumons located to Honolulu Elavvan Cash balances at each institution are mswed by the Federal Depose Insurance Corporation (up to 5100 000 per msuntuon) \t June 30 2000. the uninsured banl. balances totaled $60 X33 The Organization has not e~penenced am losses tit such accamts and helie~es a is not evposed to am st!_ntticant credo rrsl. on cash I L Gconomtc Dependency/Ftnanctal Support The Organization recen ed appro~unately 36°.'0 0l ns 2000 and 3-I°,u of its 1999 suppon and revenue from federal government contracts and 3-{% of its ?000 and 36°b of its 1999 support and revenue trom state!counh eoveuunent conuacU A significant reduction in the level of this support, without an uuiease m other sources of suppou and revenue. could have an adverse effect on the Organization's programs and activities The ~~u~ernment conuact~ require the fultillmrnt of certain cundiuons as xt forth to [hz contractual agreements, noncompliance of which could result tit the return of funds to the. eovemment 12. Rcl:tted Parh Transactions fhe Organization reeened approval of HLtD Section 8i 1 loan mortgage [ands to acgwre additional residences for placement of persons recovenng from mental illness :\s required by HUD sole source borrovvei corporations Sierra Elouse Inc and the Lt~~hthouse, Inc , (incorporated to 1989), and Oahu Elouse Inc and Htlo House. Inc (incorporated in 1994), recened their tae-exempt status under the Internal Revenue Code section ~01(c)(3) Several of the Orgamzahoii s members of the Board of Directors are also (ioard members of the corporatons Daring the years ended June 30, 2000 and 1999, Ivtental Elelp Havvait advanced $89.901 and $73,701, respecttvely, and was reimbursed for $74,909 and $79,361, respectively, for operations of the separate corporattons The unretmbttrsed costs of $37,16 and $'_2,173 at June 30, 2000 and 1999, respecttvely, are recorded as program development receivables to the financial statements and will be retmbtirsed by the corporations l4 MENTAL HELP HAWAII Notes to fmanctal Statements June 30, 2000 and 1999 13. Subcontract Service Fees Subcontract service Fees expense for 2000 and 1999 are for the follovvtng • Services provtdzd by Kaltht Palama Health Center for outreach and case management services, on-site urgent medical care, and psychtatnc supervision of Safe Haven clients • Consultant fees to explore alternative saes for Safe Haven operations • Consultant fees to develop plans for the use of fzderal property for iransutonal housing fur homeless veterans 1~. Income Tares As anon-profit corporation dzscnbed to Section ~01(c)(3) of thz Internal Revenue Codz (IRC), thz Organ¢at~on a e~emp[ from Federal and State mcomz tarts on related utcomz pursuant to 1RC Secnon ~01(a) and the related szcuons of the Havvau Rzviszd ~tanic~ 1 he Organ¢auon has bzzn dzternuned not to be a pirate foundation as defined in IRC Secnon ~09(a) IS For, 27~a I Appllcatton for Extension of Time To Flle (aav June 1999) Certain Excise, Income, Information, and Other Returns OMB No Isar-0Iae , om,.rm.ni or m. rnuery ? Ftle a 7epUale ippllp110n Idr Bull reuurn im.mu 9.vr~w Smm. Name Emp~ayo ,n.noeuoon n„mor Please type or MENTAL HELP HAWAII, INC. 99 0154505 poor Fde me Number street Snd room ar swte no (or P 0 boz no d moo ie na1 denvared Id sNaat address) original and one copy by Ine due data for filing 1122 11TH AVENUE your return Cary town ar past odice stale and ZIP code For a loreign address see instructions HONOLULU, HI 96816 NDIe Corporate income tax return (lers must use Form 7004 to request an exrensron o! trine ra Irle Partnerships, REHIICS and trusts must use Farm 9796 to request an extension of bins to (le Form 1065, 1066, or 1041 t I request an extension of time until FEBRUARY 15 2 000 to fire (cneck only one) Q Form 70fi-GS(DI Farm 990-7 (set a01(a) ar a08(a) bust) ~ Form 1 t20•ND (sec 4951 lazes) Q Form Bfi12 Q Form 706 GS(T) Q Form 990.7 (trust bluer loan above) ~ Form 7520•A ~ Form 9617 ® Farm 990 or 990-E2 Q Form 1041 (as1a19) Form 4720 Q Form 9725 Q Farm 990-BL ~ Farm 1041-A Q Form 5227 Q Form 9804 Q Farm 990-PF a Form 1042 Q Form 6069 O form 887t If the organization does not nave an attics or place of business In Ine United Stales, cneck this box ? Q 2a For calendar year 19 or other tax year beginning 0 7 / 01 / 19 9 8 and entling 0 6 / 3 0 / 19 9 9 D II Ines tax year is for less than 12 mourns check reason Initial return Final return Cnange in accounting panod 7 Has an extension of lime to Ills been praviousry granted for this lea years Q Yes ®No 4 Stale in detail xny you need the extension ADDITIONAL TIME IS REQUIRED TO GATHER THE INFORMATION NECESSARY TO FILE A COPIPLETE AND ACCURATE RETURN. sa it Inis farm ~s for Form 706-GS(D) 706-GS(T) 990-BL, 990-PF 990-T, 1041 (estate) 1042 1120-ND 4720 60fi9 8612 9fit3 9725 9804 or 9871 enter Ine tentative tax less any nonrefundable credits S D II Inis Idrm is tar Form 990 PF 990-i IOai (estate) 1042 or 9804 enter any relundable treads ana estlmalid tax payments made Include any prior year overpayment allowed as a credit S c B9lance due $UDlfdtf tine 50 tram line Sa Include your Daymenl wiln Inis form ar deposit wiln FTO touponilrequired 5 N/A Slflnature and Verification Under penaitiis of perjury I declare foal I have examined this farm, including accdmpanyinq scnedules and slatemenls ana to Ina 0251 of my kndwletlge and belief d i5 true cor~ec~t a/n/a~~ complete sand lba~t 1ja/rm aul{h~fag~te~d~t,D ~preDare (Ns loa/n~ ~l C Signature ?/1/Ci![Al/'•' / ' k- / • Title ? (~/r ~r Dala ? ll1/ tJ~/7 f FILE ORI AL AND ONE COPY The IRS will show below whether or not your appllcatlan is approved and well return the cdpy Not a to Applicant - To Be Completed by IRS We HAVE apOrdved your application Please attach Inis loan to your return EXTENSIO ~~r-~ Q We MAVE NOT approved your application However, we nave granted a 10-day grace period Irom Ine later of Ina date N AFRO?cp shown Dalow or the due data of your return (including any prior extensions) Toro grate Danod is consrdeied a valr0 extension of lime for elections olnerwisa required to De made on a timely return Please aaacn Ibis loan to your return W2 HAVE NOT approves your application Aher considering your reasons slated in item a, we cannot grant your request foOEC 0 li 1999 an exlinsian of Ilme to file We are not granting the 10-day grace period Q We cannot consider your application because it was tiled a0er ins due data of Ine return for which an extension ~~bORbQ;REAME r^_^~i 4y)NrnD ^ r - 0 CIh2r - .,n~t(~ n :CEi4rz eY Dlri CtOf OdI2 II you wool a Copy al In IS fOfm to 0e returned to an address other Than Ina) snawn above please enter Ine address to ~nnith Ine copy should be sent Name Please WIKOFF, COMBS 6 CO. , CPAS Type Number street antl roam or suite no (or P 0 box no II mail ie nal delrvere0 to street address) or 900 FORT STREET MALL, SUITE 1040 Pnnl City town or post otlin slate and ZIP coda For a loregn address so mslrudldns HONOLULU, HI 96813-3711 LMA For Paperwork ReduC110n Act Nallce, lee seDarale InslruC110na Form 27601Rev 6.99) 39+r ' ie a9 ru, Return of Organization Exempt From Income Tax ' Form J~O Under section 501(c) of ins Internal Revenue Code (escepl black lung Oenellt (rust or Dep+nm.ni °l in• ir,,,~ry private lountlallon) br faction Og17(a)(1) nonesempt charlhhle (rust Thlf Form II Open ~niVn,l Rw~•n~• Serv~c, Nate The organization may have to use a copy of ihts return to satisfy stale reporting requirements to Publle Inapsetlen A For the 1996 calendar year, OR tax year period beglnnlnp 7 1 , 1996, and en0lnq 6 30 tg 99 6 C'°•~~ ~r C Nama of organization 0 Employer IOentlllcall0n number Cn,nq, piea,e aol u,e IRS ENTAL HELP HAWAII, INC. 99-0154505 poor °r 0~~~'m 5 Numoer and street (or P 0 box d mall is not dellveretl to street address) Roam/suite E Telephone number r~,`,'~ m spx~nc 1122 11TH AVENUE 808 737-2523 :iv'm°0' , o,i„ ~ Ciry or town, slate or country, antl ZIP.4 F Check ? it exemption ~soonipl'" ONOLULU, HI 96816 appllcallonlspentlinq G Type of organizalmn Exempt under 501(c) (3 (lnseA number) Ofl ? section 4917(a)(1) nonexempt chartable trust Note Section 501 c 3 exam t or anizetions and 4947 a 1 nonsxem t cherltable trusts MUST attach s com leled Schedule A Form 990 H(a) Is this a group return bled for attiliatas~ Yes No I II either box In H Is checked Yes; enter lour-digit group (h) It'Yes • solar lne number of aftiliales for which this exemption number (GEN) ? _ _ _ _ _ _ _ return ie filed ? J Accounting method ~ Cash ®Accrual C b rm,J upmb nwm elatl a N .nir.uan cevr~u • u mu 7 YeS NO OIMr a eCl ? If Cneck here ? if the organi:alton's gross receipts are normalq not more than 525,000 The organlzatton neetl not hie a return wtlh lne IRS, but it A received a Form 990 Package in the mail it shoultl Ids a nlurn MAIh0u1 flnsnclal dale Some flalef reeulre a cdmelete return Nela Form 990•EZ ma De usetl D ar anizations with rocs reai Is kss ban t00 000 antl otal assets less than 250 000 at and of ear Part I Revenue Ex enses and Chan ea In Net Assets or Fund Balances 1 CdntnDuhons gibs grants and simdar amounts ncmwd a Direct public support to 92 , 919 . o Indirect publicsuppon tb 82, 132. c Governmenlcontributions(granls) to 1,805,549. d Total (add lines to Inrougn tc) (a0ach schedule of contributors) STMT 1 (casnS 1,980,600. noncasnf 1 td 1,980,600. 2 Program service revenue inclutlinq government lees and contracts (from Part VII, hoe 93) z 62 0 , 9 36 . 3 Membership dues antl assessments 3 4 Interest on savings and temporary cash investments 4 7 r 0 $ 7 5 Dividends antl interest Irom securities 5 6 a Gross rents Oa D Less rental expenses 6D e c Nel rental income or (loss) (subtract line 66 Irom line 6a) 6c c 7 Other inveslmenl income (descit0e ? 2 e 8 a Gross amount Irom sale of assets other A Securntes 8 Omar ~ Iran inventory ea D less Cost or other basis and sales expensef 66 c Gam or (loss)(adach schetlWe) 0e d Net gain or (loss) (combine hoe 8c, columns (A) antl (B)) fig 9 Special events and acllvities (attach schedule) a Gross revenue (not including S 0 • of contributions reporletl on line la) ga 2 2 , 74 6 . 0 Tess direclexpenses olherlhanluntlraisinq expenses 9b 1 4, 9 7 0. c Pool income or (loss) Irom special events (subtract line 901rom line 9a) SEE STATEMENT 2 gc 7 , 7 7 6 . 10 a Gross sales of inventory less returns and allowances 10a h Less cost of goods sold 10b c Gross profit or (loss) Irom sales of inventory (a0ach schedule) (subtract line 100 from line 10a) tOc 11 Other revenue (from Part VII, line 103) tt t2 Totalravenue add lines Id 2 3 4 5 6c 7 ed 9c tOc andtt t2 2, 616, 369. t 3 Program services (Irom line 44 column (0)) t3 2 , 5 B 9 , 7 21 . ~ 74 Management and general (Irom line 49, column (C)) t4 19 9 , 6 7 2 . 8 t5 Fundraising (from line 44, column (0)) is 3 , 7 38 . w 16 Payments to afllliales (adacn scnedule) t g t 7 Total ea enses add lines 16 and 44 column A t 7 2 , 7 9 3 , 131 . 18 Excess or (delicit) tar the year (subtract Ilne 171rom line 12) tg < 17 6 , 7 6 2 . > 19 Net assets or land balances at 0eginntng of year (Irom One 73, column (A)) 1g 1 , 3 8 9 , 8 2 3 . 20 Other changes in net assets or land balances (aRach expBnailon) SEE STATEMENT 3 20 17 , 2 8 3 . 21 Net assets or land 0alances al end of ear combne Was ta, 19, and 20 21 1 , 30 , 3 4 9 . i , r•r p,n~rn•nrM Rrniirllnn Art Nnll[e sea papa 1 of Ins separate Instructions Form 990 (1998) Fonn 99G 19981 MENTAL HELP HAWAII INC. 99-0154505 Paget Part U Statement o All organizations must complete column (A) Columns (8) (C), and (D)are required for section 501(c)(3) and Functional Ex enSas 4 dr anitatlons and secllon 4941 a) I nanexem t charitable busts but optional for others Do not inclutle amounts repoAed do line (8) Pro ram 6b 86 9b tgb or t6 bl Part I (A) Total 9 IC) Manapament services and eneral ID) Funtlraisinq 22 Grams and avocations (attach schedule) usn f no.cun S 22 23 Specd¢ assistance to individuals (attach schetlule) 23 24 8enefils paid to or for members (attach schedule) 24 25 Compensation of olhcers directors etc zs 65 , 52 0 . 39 , 312. 2 6 , 2 0 8 . 0 , 2e Olharsalariesandwages ze 1, 395, 597. 1, 321, 150. 71, 292. 3, 155. 27 Pension plan Contributions 27 19 , 211. 17 95 8 . 1, 212. 41 . ze Otnerempldyeebenalits ze 101,544. 94,920. 6,408. 216, 29 Payroll taxes z9 153,688. 143,663. 9,699. 326. 30 Professional luntlraising lees 30 31 Accounting teas 31 32 Legal fees 32 33 Supplies 33 34 Telephone 34 36, 194. 32,030. 4, 164. 35 Postage antl shipping 35 36 Occupancy 36 261,039. 234,955. 26,084. 37 Equipment rental and maintenance 37 3B Printing and publications 3e 39 Travel 39 55,282. 49,526. 5,756. ID Conferences conventions and mealrnps 40 41 Interest 4t 38, 379. 38, 379. a2 Deprecialidn depletion etc (attach scneoule) 42 6 7, 0 9 2. 5 8, 7 0 4. 8, 3 8 8. 43 Other expenses (itemise) a 43a b 43h t 43c e 43d ° SEE STATEMENT 4 43e 599,585. 559,124. 40,461. 44 toil bn<uomi ,.pmvslmp Ima aZ mm~9n aoi o•p+•~=•vpn, cprro~ann9 =p~~~+ iai for +..v inp,. 2 7 9 3 131. 2 5 8 9 7 2 1. 19 9 6 7 2. 3, 7 3 8. iol.n io l,nps l~ 15 44 r r , , , ABpOrllnq of JOlnl Costs Did you report rn corumn (B) (Program eenrCee) any torn! costs from a combined educational campaign and lundraismq sdhcitation~ ? Q Yes ®No It Yes' enter (i) the aggregate amount of Ihese Joint costs S (ii) the amount allocated lb Program services S (iii) the amount alfocaletl td Mana ement and eneral S and iv) the amount allgcatetl to fundralsin S Part III Statement of Program Service Accomplishments What is the organi:alion s primary exempt purposes ? SEE STATEMENT 5 Pra9r°m S_erv_ICe NI unHn,[lUOns muf i Csscnpa Inwl e.ampl puryot. xMOVwMnn ,n i d.v m0 cpnc,.. TY,nN 5t,1. In. numer pl GINnU wv.C ap0° ° puoNrapona ntu,p Nc D,¢u.• IrWuu.p b='AI cpl .na i[n..v.nyni. foal L. nJl meaau/ml. I$eClian 7011[x]) inp o,QNi3,4pnf ,nC i9.1I•x1I nMV Nnpl pninl.bi.INfif TY.I Ym •„iN N• N,puni Orymn in0 I.1 pq+ Y,a .da,r,xll Ylq,lipna lp pln.n 1 Irv+l+ Oul pp1,MY br olMn 1 a SAFE HAVEN: PROVIDED HOMELESS CLIENTS, WITH MENTAL ILLNESS, SHELTER, SOCIAL, MEDICAL AND PSYCHIATRIC SERVICES. THE PROGRAM SERVED 47 CLIENTS. Grants and allocations 1 , 0 30 , 9 71 . b SEE STATEMENT 6 Grants and allocations 7 8 2 , 19 8 . o SUPPORTIVE HOUSING: PROVIDED CLIENTS, WITH MENTAL ILLNESS, RENTAL HOUSING, SOCIAL SERVICES AND TENANT STAFF SUPPORT TO ALLOW CLIENTS INDEPENDENCE AND SUSTAIN COMMUNITY LIVING. THE PROGRAM SERVED 70 CLIENTS. Graesandaltaations 447,137. d SOCIAL REHABILITATION: PROVIDED EDUCATIONAL, SOCIAL, VOCATIONAL AND RECREATIONAL ACTIVITIES TO ALLOW CLIENTS MEANINGFUL COMMUNITY PARTICIPATION. THE PROGRAM SERVED 50 CLIENTS. Gnntsandanoca0ons BS 735. e goer r ram services attach scneduN STATEMENT 7 (Grams and a7ocatlons i 2 4 3, 6 8 0. r I n . en.,,,,n Fsnrnses Ishniild equal tine 49 column (A) Program services) ? 2 , 5 89 , 72 Form99d 1998 MENTAL HELP HAWAII, INC. 99-0154505 Pa e1 P V-A Reconciliation of Revenue par Audited a V- Reconciliation of Expenses per Audited Financial Statements with Revenue per Flnanclal Statements Wlth Expenses per Return a um a Total revenue gains and other support 64 8 616. a Total expenses antl losses Der per audited tinanciar statements ? a 2 , , audited tinancral statements ? e 2 , 80 B , 101 . b Amounts Included do Ilne a but not on D Amounts included on line a Dut not on Ilne 17, Form 990 line 72 Form 990 (1) Obnated servlCes (1) Net unrealized gains and use of lacilitles f on invesrmenrs f 17 , 2 7 9 . (2) Plior year adtustmenls (2) Donated services reported on Ilne 20 and use of facilities f Form 990 f (3) Pecoveries of prior (3) Lasses reported on year grants f line 20 Form 990 S (4) Omer (spenfy) 14) Omer (speclly) f STMT 12 f 14,970. Add amounts on lines (1) Through ? h 17, 2 7 9 • A00 amounts on Imes (1) through (d) ? h 1 4 , 9 70 . c Line a minus line b ? c 2, 6 31 , 3 3 9. c Line a minus line a ? c 2 x 7 9 3, 131 . 0 Amounts incluoad on line 12 Form d Amounts mttuded on hne 17, Form 990 but not on line a 990 but not on line a (1) Investment expenses (1) Investment expenses not included on not intruded on hne 6D Foim 990 S Ilne 6D, Form 990 S (21 Other (speclly) (2) Other (specify) STMT 13 f <14,970. t Add amounts on lines (t)end (2) ? d <14, 970. Ado amounts on lines (t)and(2) ? d e Total rovenue per hne 12, Form 990 a Total expenses per One 17 Form 990 (line c plus tine d) ? e 2 , 616 , 3 6 9 . (line c plus line dl ? e 2 , 7 9 3 , 131 . Part V List of Officers, Directors, Trustees, and Ke Emplo 6es (Lrst each one even d not compensated ) {B) Tdk aM average naurs C) Compensation (e)COmm~.,nn. ru (E) Expense ~vI w etn~at (A) Name antl address per week devoted to II not p I ,enter a„„°1 e,rv..a account and osnion ion other allowances SEE STATEMENT 14 65,520. 1,966. 0. ;t 4 ~ 75 Oid any officer director trustee, or Ney employee receive aggrpate compensallan of more than (100,000 from your or3'nl:ahan~and1 all related e,n n„n _ ~ ,r.nn m. .,,n,,r.,.~,n~.,r„n.~ u.,,..• I ~ w I~ Furm 99J (t99e) MENTAL HELP HAWAIIr INC. 99-015450'5 F'age5 Pa YI Other Information Yes No 76 Ditl Ina organization engage in any activity not previousry reported to the Ig5711'Yes; attach a delalled tlescripllan of each acllvily 76 X 77 Wara any changes matla in Ine organltlnq or governing documents Gut not iepoded to lha IRS 77 X If'Yes' attach a canlormed copy of Ine changes 78 a Did Ina oiganizalidn nave unrelated business gross income of ZI 000 or more dultnp Iha year covered Dy (his relurn~ 7Ba X b II-Yes' has it Iiletl a tax return on Form 990•T for INS yearv N/A 7gp 79 Was (here a liquidation dissblution, termination or subslanllal conlraclldn during lha years 79 If Yes' attach a statement BB a Is Ine drganizallon relatetl (other than by associallon wdh a statewide or nationwide organizatlon) Ibrough common membership governing bodies trustees ofl¢eis etc , to any other exempt or nonexempt organitationv BOa X h II Yes'enterlhenamedllheorganizallon ? SEE STATEMENT 15 antl check whether it is D exempt OH O nonexempt 81 a Enter the amount of political expentlltures, duet! or Intlirect as describetl in the insUUCtions for line Bt fill 0 . b Did Ine organization Ilse Form 1120 POL for Isis years Btb X B2 a Ditl the oiganizallon recetva donated sar+tces or the use of mateitals equipment or lactlllks at no charge or al substantially less than feu rental valued 82a X b II Yes' you may InOicale the value of These Items here Do not Include Ihls amount as revenue In Put 1 or as an expense In Pad II (See Instructions for reporting In Part III) B26 N/A 83 a Dld the organlzatlon compN with the public Inspection requirements for returns and exemption appllcaltons~ 83a X G Oitl Ina organitation comply with the disclosure requtremenls relalinp to quitl pro quo conlrlbutions7 N/A B36 B4 a Did the organization solicit any contributions or gilts that were not tax deducllbla~ Boa X b II'Yes'tlid the organitation include wllh every solicitation an express statement Thal such coniribullons or gl0s were not lax deduclibia~ N/A 646 BS 501(cl(a) (5) or (fi) organitations aware subslanliairy all dues nontleduclihle Dy memhers~ N /A e5a h Did Ina organization make only in-house Ichbyinq expenddures of S2 000 dr 1955 N/A BSh If -Yes was answered to enter 85a or 85G do not complete BSc Through eSh below unless the organization receivetl a waiver for proxy tax awed for the prior year c Dues assessments and similar amounts from members Bye N/A d Section 1621e11oDGying and political expentlltures B5d N A e Aggregate nondeductible amount of section fi033(a)(11(A) dues notices Bye N A I Taxable amount dl lobbying antl political expentlltures (line B5d less BSe) 851 N A q Does Ine organization elect to pay Ine seclign 6033(e) lax on lha amount in 851 N /A 65 n it section 6033(a)(t)(A) dues notice wale sent does tna organi:allon agree to add ine amount in 851 to its reasonaGle estimate of dues allocable to nondeducliGle IoGDying and political ezpendiluies for tna lo9owing tax yeaz~ N / A e5n B6 501(c)(7)organitalions -Enter a Initiation tees and capdal conliibulions included on line 12 Bea N / A h Gross receipts included on line l2 for public use of club facllilies ebb N A 97 501(c)(12) organuaLOns -Enter a Gross income from members or shaienoltlars fill N A b Gross income from other sources (OO not net amounts due or paid to other sources against amaunls due or received from them) e76 N /A Be At any time tluring Ine year tlitl the organization own a 50Y. or greater Inleresl in a taxable corporation or parlnership~ It-Yes'complele Part ix BB X e9 a SOt(c117) organizations -Enter Amount of lax Imposed during ine year under section a9 t 1?_ 0 • ,section 4912 ? 0 • ,section 4955 ? 0 0 SOI(c)(3) and 501(c)(4) organizations -Did Ine organi:alion engage In any seclton 4958 excess benelit Iransaclion during IGB years II -Yes' attach a statement expldlninq each IranSablldn 89h X c Enter Amount of tax imposetl on the organizatlon managers or disqualifietl parsons during the year under sections 49t2 4955 antl 4958 ? 0 . 0 Enter Amount of lax in 89c above reimbursed by the oigantzalion ? 0 ' 90 a Lisl ine stales with which a copy of (his return Is filed ? NONE b Number of employees employe0 In ine pay period Thal Inclutles March 12, 1998 gOh 7 8 et The books are in care of ? MENTAL HELP HAWAIIr INC . Telephone no ? (8 0 8) 7 3 7 -2 S 2 3 1-ocatodat? 1122 11TH AVENUE HONOLULU, HI ZIP?4 ?96816 g2 Section 4947(a)(t) nonexempt charlbble (rusts 511nq Form 990th INu of Farm 1011 • Chedk here ? 0 and enter Ine amount of lax-exempt Inleresl received or aarue0 dunnq the lax year ? 92 N/ A Form 9SJ(1998) MENTAL HELP HAWAII, INC. 99-0154505 Pape ti P VI Analysts of Income-Producin Actlvitles Enter gross amounts unless otherwise Unrelated business income E.ci~D.a D ,rr„n srx sra ,r sr. indicated IAI l0) (D) Related (or exempt Ouslness Amoun[ Won Amount tlrnClldn income 93 Program service revenue code la)PROVIDER FEES 336,911. (b)PROGRAM SERVICE FEES 284,025. (~1 (d) (e) (I) McOlcarerMetlicaitl payments (q) Fees and contracts Irom government agencies 9e Membership dues and assessments 95 lnteresl on savings antl temporary cash investments 1 9 7, 0 5 7. 96 orvitl4ntls and lnteresl from securities 97 Nel rental Income or (loss) Irom real estate (a)debt-Ilnancetl Droparty (b) not debt-irnanced property 9d Net rental Income or (loss) Irom personal property 99 Other Investment Income 100 Galn or (loss) Irom sales of assets otnar roan lnvenlory 101 Net Income or (loss) from specul events O 1 7 , 7 7 6 . 102 Gross prollt or (loss) Irom sales of lnvenlory 103 Otner revenue a b c d e 104 Subtotal (add columns (8) (D) and (E)) 0 . 14 , 8 3 3 . 62 0 , 9 3 105 TOTAL (atltl line 104, columns (0) (0) and (E)) ? 635 , 769 . Note (Lme 105 plus line Id, Part I, should equal the amount on Ilne 12, Part I ) Pa YIII Relationship of Actlvfties to the Accomplishment of Exempt Purposes Lrne No Explain now each acllvity for whlcn Income Is reposed In column (E) of Part VII conlrrbuted Imponanly to ine accomplishment of the organl[allan's ? exempt Durposes (olner loan Dy prowdrng funds for such purposes) 93A NABLED THE ORGANIZATION TO CONTINUE PROVIDING RESIDENTIAL AND & B EHABILIATION PROGRAMS AND SERVICES FOR PERSONS RECOVERING FROM MENTAL. ILLNESS Part IX Information Repardinp Taxable Subsidiaries (Complete this Pan it tne'Yas" Eoa on BB la cbecMeO ) Name, address and employer ldenllhcatlon Percentage df End-ol-year number of corporation or pannershlp ownership Interest Nature of business actmtles Total Income assets N A w x x x UnE,r panap~Y or Da4ury I OKlara 0a1 I Dava YYNntl Nq rNUm nIpIWY1e YDW WYylnp KlitlulY ,nG ,ubm/nr, ,nG ro m, DYr al my ~noW Yp, YM D,lur n n w, run,cl antl comps, drJanuon DI prpYV (oNr Y1Y OIaDa4 D,aae on Y Inbmaeen Or wnr1~ pnpar,r DY any YnowlWp, s~e~`° ~~EN'~ COSY Msre , Sgnalure of oflicer I Date 'Type or print name and lrlle PreDarer's Date s „ck l arwaY/, seer paid srpnature / ~ employed ? 575-46-1315 Prsparer'e Flrmsname(oryours WIKOFF, COMBS & CO., CPAS EIN ? 99-0246911 Use Onry Il self-employed) '900 FORT STREET MALL, SUITE 1040 andaatlress HONOLULU, HI zIP.4 ? 96813-3711 SCHEDULE A Organization Exempt Under Section 501(c)(3) OMANO Is~o-dn (Form 990) (Escepi Prlyefe Foundellon) end Sacllon EEt(e). E01(I), EEI(k), 501(n), or Sacllon e947(e)(1) Nonaaempl CherEeble Tmsl 1 998 dep.nnwl or Ina i-easury Supplementary Inforrnatlon In1VnY RNY7V. s.,..n. ? Musl De complete0 by lna above orpenlaelloni end etticnee fo their Form 990 or 990EZ Name of the organiralion Employer Iden1111cellon number MENTAL HELP HAWAII, INC. 99 0154505 ParE 1 Compensation of the Five Miphest Pald Employees Other Than Officers, Directors, and Trustees (See instructions List each one 11 there are none enler'NOne ~ (e) Name and atldress of each employee paltl ID die and average hours la ^mnp~vp^• Ip (e) Expense more Ihan f50 000 per week devoted to (cl Compensalion p a ~tl account and olne osdion wmp.n..apn allowances JAMES CARTER ROGRAM DIR 1122 11TH AVENUE, HONOLULU, HI 96816 ULL-TIME 50,400. 1,447. total number of other employees paid over S50 000 ? 1 Part II Compensation of the Five Hlphest Pald Independent Contractors for Professional Services (See inslniclions Lisl each one (whether indrvitluals or firms II (here are none, enter'NOne') (a) Name and address of eacD independent contractor paid more Ihan S50 000 (b) Type 01 service (c) Compensalron KALIHI PALAMA HEALTH CENTER OCIAL SERVICE & 915 NORTH KING STREET, HONOLULU, HI 96817 EDICAL 231,225. Total number of others recervinp over ' S50 000 for prolessidnal servKes ? 1 LHA For Paperwork Reduellon Aei Nollce, eee peoe 7 al the InsVUCllone for Form 990 and Form 990•EZ Scheeuls A (Form 99E) 199E SchedulvAlForm 990)1998 [dENTAL HELP HAWAII, INC. 99-0159505 Plge2 ® Statement About Activities Yes No 1 During ine year has ilia organlzallon attempted to Innuence national 51ate or local Iegislall0n inclutling any attempt to Influence public opinion do a legislative matter or relerendum~ 1 X II'Yes; enter the total expenses paid or Incurred In connection with ine IoDbyinq aclivlles ~ j Organizations Ihat made an election under secllon 501(h) by filing Form 5768 must complete Part VI•A Other organlzallons checking Yas' must ccmplele Part VI-8 AND attach a statement giving a Oatailed description of the IobDyinq activllles 2 During ilia year has Itie oganl:allon either direcly or Indirectly engaged In any of the lollowinq acts witn any of Its trustees, directors, officers creators key employees or members of roar, families, or wlln any taxable organlzallon with wnicn any such person Is afflllaled as an officer, tlirector, trustee, maloriry owner ar principal benaliciary a Sala exchange or leasing of praperry~ 2a X D Lending of money or other exlenelon of credll~ 2h X c Furnishing of goods services or facilllles~ 2c X d Payment of compensation (or payment or reimbursement of expenses It more than S1 000) 2d X s Transfer of any pad of ris income or assels~ 2a X It the answer to any question Is'Yes' attach a delalletl statement explaining Ine transactions 3 Does the organization make grants for scholarships, fellowships, student loans, etc ~ 3 X 0 a Do you have a secllon g03(b) annulry plan for your employeas~ Ia X h Articn a Sld18me0t l0 explain how ihB OrganlEallOn delerminee foal Indlvltluale Or Organlza110ne reCBlving grdnle Or IOanS from II In lunherance of ns charllable programs qualify to receive payments (See inslruchons ) Part IV Reason for Non-Private Foundation Status (See instructions ) The organization is not a private foundation because It Is (Please check only ONE applicable Dox) 6 0 A cnuich convention of churenes or associallon of thirrcnee Sect10n 170(b)(1)(A)(I) 6 ~ A school Seclian t 70(b)(t)(A)(II) (Also complete Pan V page 9 ) 7 ~ A nOSpnal or a cooperative hospdal service orgamzalron Section 170(D)(1)(A)(nl) 8 ~ A Fetleral slate or local government or governmental unit Secllon 170(b)(1)(A)(v) 9 ~ A medical research oiganizalien operated in conlunclion wlln a nospital Section 170(b)(t)(A)(III) Enter Ine nospital's name, clry, and stale 10 ~ An oigani:alion operated for the benefit of a collage or university owned or operated Dy a governmental uml Section 170(bl(1)(A)(IV1 (Also complete the Support Scnedule in Part IV-A ) 11 a ® An organization Thal normally receives a subslanllal pan of IIS suppon from a governmental unit or Irom Ine general public Secllon 110(D)(1)(A)IvI) (Also complete ine Seppen Scnedule In Pan IV-A ) 11h ~ A community trust Section 170(b)(1)(A)(vI) (Also complete the Support Scnedule to Pan iV-A ) 12 ~ An organization Thal normally receives (1) more loan 33 1/!Y. of IIS suppon from contrlbulions memharship lees, and gross receipts Irom aclrvitres related to tls enarllaDle, etc functions - subtect to cenarn exceplrons and (2) ne mere Inan 33 1pY. of Its support Irom gross Investment Income and unrelatetl business taxable Income (less secllon 511 lax) Irom businesses acquire0 by the organization aher June 30, 1975 See section 609(a)(2) (Also complete Ine Support Scnetlula In Pan IV-A ) 13 O An organlzallon That is not controlled Dy any Olsqual111e0 persons (other loan foundation managers) and suppons organizations tlescrlbed in (t) hoes 5 inrougn 12 above or 12) secbon 501(c)l4) IS) or (6) d Inev meet the lest of section 6091a)f2) f See section 5091a)f3) ) Provide the following Information about the supponed organlzallons (See Instructions on page 4 ) (b) Llne number (a)Name(s) of supponed organlzalion(s) from above 11 An or anrzatron or armed and operated t0 test for puhbc safe Section 509 a 4 Sea Instructions on pa e 4 ) ScnedukA(Form 390)1998 MENTAL HELP HAWAII, INC. 99-015450'5 Page3 PBfI IV-/~ Support Schedule (Complete only it you checked a box on Ilne 10, 11, or 12 above) Use esah method of accounting Note You ma use the worksheet rn fhe rnsfrucrrons !or convertrn Irom the accrual fo fhe cash method o! accounfrn Calansar year (or Iltcal year beginning ln) ? (a) 1997 (p) 1996 e) 1995 (s) 1994 (e) Total 15 G•m pram. anu mmnowlona mrraa d:~e •nciuJa unuauapranla s« 2,468,006. 2,371,441. 1,522,139. 2,066,245. 8,427,831. 16 Mxmbershi lees received 17 Gross receipts Irom admissmns merchandise sold dr services performed, or turmsmnq of lacihlies in any activity Inat is not a Duslness unrxlale0 to the organl:allon's charitabl6, elc,puipose 804,793. 890,508. 536,634. 204,123. 2,436,058. 16 Grbssmcomehommterest tlivldends amounts received Irom payments an securities loans (sec- Ilan 512(a)(5)) rents royalties and unrelated business taxable Income (lass sadmn 511 lazes) hem businesses acqulretl Dy the organi:allon aher JUne 90, 1975 8,500. 4,731. 8,581. 2,264. 24,076. 19 Nel Income Irom unrelated Duslness icOvdies not included in hne 16 ' 2q TY rw«u« Wraa br In. orpanl[allan OMllil MQ glnN pYn IJ II O! YpOnQaU n Ile Donal 21 The value of services or facilities tarnished Id Ina organizallon Dy a governmental unit without onarga Do not include IhB value of services or tacilnies generally tuinisned to Ina public without Charge 22 o1n.r,nrJm. nna.n,.a1,.J„ia Danol EE STATEME T 16 'ao. 'a pun ar lioaq hcm gala alupnai 10 859. 9,427. 20,286. 23 Tolalollines151nrou9h22 3,281,299. 3,266,680. 2,078,213. 2,282,059. 10,908,251. 2/ line 29miniisliilel7 2,976,506. 2,376,172. 1,541,579. 2,077,936. 8,972,193. 25 Enlarl%otllne23 32,813. 32,667. 20,782. 22,821. 26 Organlrallons :ascribed In Ilnas 10 or 11 a Enter 2Y. of amount in column (e), Ilne 24 ? 2fii 16 9 , 4 4 4 . D Attach a list (whicn is not open to public Inspection) showing Ina name of and amount conlribuled by each person (other loan a governmental unit or publicly supported organlration) whose total gibs tar 1994 Through 1997 exceetlxd the amount shown in line 26a Enter Ina sum of all Inese excess amounts ? 26D 0 c Total support for section 509(a)(1) test Enter line 24 column (e) ? 26c 8 , 4 7 2 , 19 3 . d Add Amounts Irom column (a) for lines 1B 2 4 , 0 7 6 . 19 2z 20,286. 26D ? zed 44,362. e Public support (line 26c minus line 26d total) ? 2Ea 8 , 4 2 7 , 8 31 . 1 puDllc support percenlaga (line 26e (numarafor) slrlsed by tine 2& (tlenomtnalDr)) ? 261 99.4 7 64X 27 Organlrallons describes on tine 12 a For amounts included In lines 15, 16, and 171nat were received Irom a'disquillhed person' attach a list to snow Ina name of and total amounts received in each year Irom each'tlisqualihed person' Enter Ina sum of such amounts for eacn year N / A (1997) (1996) (1995) (1994) h For any amount mctudxd in line 17lhal was received Irom a nonsisqualtlied parson, attach a Ilsl ld show the name al, ind amount received for eacn year Thal was more Than the larger of (1) the amount On Ilne 25 for lne year Or (2):5,000 (Include In the Ilsl orpinlzalions tlescribed In Imes S through 11, as wall as individuals) Aher computing the dlHerence between ins amsunl received antl Iha larger amount decrlDes In (1) ar (2) enter lne sum of these Oiherences (Ina excess amounts) for eacn year N/A (1997) (1996) (1995) (1994) c Add Amaunls from column (e) for lines 15 10 t7 20 21 ? 27e N/A d Add floe 27a total ens Ilna 27D total ? 27s N A e Public support (line 27c total minus Ilne 27s total) ? 27a N A I Total support for section 509(a)(2) lest Enter imounl on IMa 23, column (a) ? 271 N/ A p public support percentage (Tina 27e (numerator) dvldad by Ilna 271, (denominator)) ? Z7 N/A 96 h Invaatmant Income areant Ilna 10 column • hum to Iddad b Iln X71 danominato ? 27n N A X 2B Unusual Granla For an orpanlzallan dascnbad In line 10, 1 t, sr 12, Intl raulwd any unusual photo tludnp 1994 Nroupn 1997, ittacn i Ilst (which is not open to puDllc inspection) for each yeir snowing the name of tDa eonldbulor, Ina Oita sod imounl of Iha print, and a bd.l suddptlon of tna nilure of the pool Do not inclose Inese grants in hne 15 (Sae mstrudiona) NONF n Schedule A(Form 990)1998 MENTAL HELP HAWAII, INC. 99-0154505 Pat)e1 P rt Y Private School Questionnaire (To be tour leted ONLY b schools that checked the box on Ilne 6 In Part IV) N/A 29 Does the orpanlratlon have a racully nondiscriminatory policy toward students Oy stalemenl In Its charter, bylaws other governing Yes No instrument, or in a resolullan of IIS governing Dody~ Y9 30 Does the orpani=anon Include a statement of Its racially nondlscnminatory Dolicy toward students In all Its Drochures, catalogues, and other written communlcallons with the puhllc tlealing with student admisslons, programs, and schalarshlps~ 30 31 Has the orpanizalicn publicized Its racially nondlscnminatory policy Ihrauph newspaper or Oroadcasl media dunnq the period o1 sollcilallon for students or dunnq the registration penod if II has no solkllatlon program, In a way that makes the policy known 1o all parts of the general community d serves9 31 If'Yes' please describe if'No' please explain (If you need more space, attach a separate statement ) 32 Does the orgamzauon mmnlam the followmq a Records Indlcaling the racial composition of the Student Dody, lacudy, and adminlstrallve slafl~ 32a b Records documenling Ihat scholarships and other financal assistance are awarded on a racBly nondlscnminatory Dasis~ 32h c Copses of all catalogues Drochures, announcements, and other written communlcallons to the DuDllc tleallnp wlln student admisslons, programs and scholarships 32c d Copies o1 all malenat used by the arganmhon or on Rs Dehalt to sohcd conlnbuhons~ 32tl If you answered'No' to any al the above, please explain (If you nBBd more epaCe, attach a SepardlB Statement ) 33 Does Ine organization discriminate by race in any way wile respect to a Stutlents nghts or pnvilepes~ 33a b Admissions Dulicies~ 33D C Employment of faculty or adminislralive slall~ 33c d Scnolarsnips or otner financial assislance~ 330 e Educational policies 33e 1 Use of laulilies~ 331 q Athletic programs 33 h fRher exlracurncular aclrvdies~ 33h 11 you answered'Yes' to any of the ahove, please explain (II you need more space, attach a seDarala stalemenl ) 34 a Ooes the organicalion receive any financial aid or assistance from a governmental apenty~ 31a h Has the organization s rignl to such ai0 ever been revoked or suspended 34b II you answered'Yes'to either 31a or D, please explain usurp an attached stalemenl 35 Does the organization cedly That R has compiled with the appllcabN requfremenls of sedlons 101 through 4 OS of Rev Proc )5.50, 1975-2 C 8 587 covering racial nondlscriminatlon~ II'NO; attach an Ixplanalfon 33 ScheduleA(FOrm 990)1998 MENTAL HELP HAWAII, INC. 99-0154505 Pi e5 Part VI-A Lobbying Expenditures by ElecHnp Public Charltles (To be completed ONLY oy an ell ible organization that filed Farm 5768) N / A Cnzck nere ? a It the organization belongs to an affiliated group Check nere ? 0 ~ II ou checked'a' above and'limiled canlror rovislons a I Limits on Lobbying Expenditures (a) (D) AUduted group totals To ba completed for qLL (Tnz term 'axpendilures'maans amounts paid or incurretl) electing organi:alions N A 36 Total lobbying expentlilures to Inlluence public opinion (grassroots lobbying) 36 37 Total loobylnq ezpentlitures to inruence a iepislatlve Dody (direct lobbying) 37 3B Total IoDDylnq axpendllures (add Imes 36 and 37) 36 39 Other exempt purpose expenditures 39 40 Total exempt purpose expenditures (add hoes 38 and 39) 90 41 Lobbying nontaxable amount Enter the amount Irom the IDllowinq table II the amount do Ilne 4D IS - The IoDDylnq nonleaaDla amount Is Nol over fe0o 000 20% of Pe Yrounl on I~ne e0 Over f5000000u[not overf1000000 5100000 glut le%ol me ucee. over SS0000o a.rslomoooo~rnoro.xslsooom stzsoooµ,.wxmm...o...o..srooooo0 41 aaf1500000 our not ovw 517000000 !773000 piuf s%ol me ucpa ovr it soo o0o o.., s I r o00 oao sr oao 000 42 Grassroots nontaxable amount (enter 25Y. of line 91) 92 43 Subtract tine 42 from line 36 Enter -0- it line 42 is more loan line 36 43 44 Subtract line 41 from line 38 Enter -0- Mine 41 is more Than line 38 44 Caution I! there rs an amount on either ene 43 or line 44, you must Ilia Form 4720 9•Year Averaging PerlaO Under Secllon 5D1(n) (Same organi7alions Inat made a section 501(h) election Oo not Dave to complete all of the flue columns below See the Instructions for Imes 45lnrouph 50 ) loobylnq Expenditures Durlnq 9•Year Averaging Period N /A Calendar year (or (a) (D) (c) (d) (e) liscal year Deqlnninq in) ? 1998 1997 1996 t995 TOtat 45 loobylnq nontaxable amount 0 . 46 Lobbyrnq ceiling amount 150%. of line 45 e 0 97 Total lobbying ex endilures 0. 4e Grassroots nontaxable amount 0 09 Grassroots ceiling amount t50q of hoe 48 e 0 50 Grassroots loobylnq ax endnwes 0 Par[ VI-B Lobbying Activity by Nonelectlnp Public Charltles (For reporting only Dy organizations Thal 0x1 not compote Parl VI-A) N / A Outing the year tlitl the organization attempt to influence national, state or local lagislalion, including any attempt to Yes NO AmOUnI influence public oDinton on a legislative matler or relerentlum, througD Ina use of a Volunteers h Paid stall or management (include comDensa[ion in expenses reported on lines c through D) c Medta advertisements 0 Mailings to members legislators or the DuDlic e PuDhcahons or puDnsned or Droadust shlemmts 1 Grants to Other orpanizatlons lOr IoDDylnq purpose! q Olrect contact with leprslalors, lDeir stalls, government oflkBb.Or a MpIslaUve Dotly D Dailies, demonstrations seminars conventions. speeches, Mount, ar any olDer means 1 Total loobylnq expenditures (add lines 0 UiroupD D) 0 II -Yes' to any of the above, also Mach a slatenienl grvinq a dWINd Mfcription of tDe lobbying actNdiee enu' 1 1 Schedulea(FOrm 430)1998 MENTAL HELP HAWAII, INC. 99-015450'5 Pige6 P VI Information Repardiny Transfers To and Transactions and Relationships With Noncharltable Exempt Organizations 51 Oitl the reporting organization dlreciry dr indirecty engage in any of the followlnq with any other drgamzauon described in secllon 501(c) of the Code (other Than secllon SOl(c)(0) organizahons) or in secllon 527, relating to pollttcal organizaltons~ a Translers from the reporting organlzatlon to a noncnartable ezempl organlzatlon of Yas No (I) Cash SL(q X QI) Other assets epq X h Other iransacllans (I) Sales of assets td a noncharltable exempt organization b(I) X (II) Purchases of assets Irom a noncnantable exempt organlzatlon b(II) X (hq Rental of hcniUes or egwpmenl b(IIII X (Iv) Helmbursemenl arrangements bpvl X (v) Loans or loan guarantees b(v) X (vl) PaAormance of servlces or membership or lundralsinp sollclhllons h(vl) X e Sharlnq of lacilltles equipment mailing Ilsls, other assets or paid employees c X 0 It the answer to any of lne above Is 'Yes; complete the followlnq schedule Column (D) shoul0 always indicate the tau market value of the goods, other assets, or servlces given by the reporting drganlzallon II the organtzallon received Nss loan lair market value In any _ transaction or Sharlnq arran ement, show In column (d)!he value al the odds, other assets, or servces received N / A lal Ibl Isl Idl Line no Amount involved Name of noncnantable exempt organlzatlon Description of transfers, Iransactlons, and Sharlnq arrangements 52 a Is the organization directly or indirectly afflllaled with, or related lo, one or more lax•e¦empl organr:altons descrlbea in section 501(c) of Ine Code (other than section 501(c)(9)) or in secllon 527 ~ ~ Yas ®No b II Yes' complete the followlnq schedule N/A (al Ib) Icl Name of organlzallon Type of organlzatlon Oescrlplron of relallonshlp Deprectatton and Amortfzatfon Detail FORM 990 PAGE 2 990 Descriphon of property Asset Number Date Method/ Lile Line Cost or Bafrs inpserv~e tRC sec or rate No other bads reduclron deprec1a11onlimordllzauon CdeCUCtioenr AND 1 AND I SSL .000 19 853,519. 0, 990 PAGE 2 TOTAL LAND 853 519. 0. 0, 990 PAGE 2 TOTAL - 853,519. 0. 0, UILDINGS 2 UILDINGS & IMPROVEMENTS I S L 30.0019 803,515. 166 150. 26,990. 990 PAGE 2 TOTAL BUILDINGS 803,515. 166,150. 28,990. 990 PAGE 2 TOTAL - 803,515. 166,150. 28,990. URNITURE 6 FIXTURES 3 URNITURE fi EQUIPMENT I SSL 7.00 19 128,861. 80,793. 13,271. 990 PAGE 2 TOTAL FURNITURE 6 FIXTURES 128,8 1. 80,793. 13,271. 990 PAGE 2 TOTAL - 128,861. 80,793. 13,271. RANSPORTATION EQUIPMENT 5 EHICLES I S L 5.00 19 136 979. 57,336. 24,831. 990 PAGE 2 TOTAL TRANSPORTATION EQUIPMENT 136 979. 57,336. 24 831. 990 PAGE 2 TOTAL - 136,979. 57,336. 24,831. GRAND TOTAL 990 PAGE 2 DEPRECIATION 1,922,874. 304,279. 67,092. e,e~s, N Curtest year section 1j~9~ (?r Asast disposed MENTA., HELP HAWAII, INC. 99-'01545'05 FORM 990 CASH CONTRIBUTIONS OF $5000 OR MORE STATEMENT 1 INCLUDED ON PART I, LINE 1D NOT OPEN TO PUBLIC INSPECTION CONTRIBUTOR'S NAME CONTRIBUTOR'S ADDRESS AMOUNT CHARLES J. HARDY 1350 ALA MOANA BLVD #2903, HONOLULU, HI 96814 10,000. THE PETTUS FOUNDATION P.O. BOX 16523, CLAYTON, MO 63105-9998 5,000. ROBERT EMENS BLACK FUND C/O HAWAII COMMUNITY FOUNDATION 900 FORT ST MALL X1300 HONOLULU, HI 96813 35,000. CHAMBER OF COMMERCE 1132 BISHOP STREET, SUITE 404, HONOLULU, HI 96813 7,000. CHESAPEAKE HEALTH EDUCATION VA MEDICAL CENTER (11E), PERRY PROGRAM, INC POINT, MD 21902 10,000. „ cTTTFMFNTl51 l MENTAi, HELP HAWAII, INC. 99-'0154Y05 FOAM 990 SPECIAL EVENTS AND ACTIVITIES STATEMENT 2 GROSS CONTRIBUT. GROSS DIRECT NET DESCRIPTION OF EVENT RECEIPTS INCLUDED REVENUE EXPENSES INCOME CONCERT AT HAWAII THEATRE 22,746. 22,796. 14,970. 7,776. TO FM 990, PART I, LN 9 22,746. 22,746. 14,970. 7,776, FORM 990 OTHER CHANGES IN NET ASSETS OR FUND BALANCES STATEMENT 3 DESCRIPTION AMOUNT NET UNREALIZED INVESTMENT GAINS 17,279. ROUNDING 4. TOTAL TO FORM 990, PART I, LINE 20 17,283. FORM 990 OTHER EXPENSES STATEMENT 4 (A) (B) (C) (D) PROGRAM MANAGEMENT DESCRIPTION TOTAL SERVICES AND GENERAL FUNDRAISING SUBCONTRACTOR SERVICE FEES 254,964. 231,225. 23,239. PROJECT EXPENSES 193,475. 191,270. 2,205. PROFESSIONAL SERVICES 41,890. 38,992. 2,898. INSURANCE 28,991. 26,559. 2,432. OFFICE EXPENSES 5,805. 5,331. 479. UTILITIES 19,900. 18,526. 1,374. 2EPAIRS AND MAINTENANCE 22,698. 20,856. 1,842. ]THERS 32,362. 26,365. 5,997. DOTAL TO FM 990, LN 93 599,585. 559,124. 40,461. tr rmwmr~m.+m~r~ ~ q MENTAL HELP HAWAII, INC. 99-0154505 FORM 990 STATEMENT OF ORGANIZATION'S PRIMARY EXEMPT PURPOSE STATEMENT 5 PART III EXPLANATION TO PROVIDE RESIDENTIAL AND REHABILITATION PROGRAMS AND SERVICES FOR PERSONS RECOVERING FROM MENTAL ILLNESS. FORM 990 STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS STATEMENT 6 DESCRIPTION OF PROGRAM SERVICE TWO TRANSITIONAL HOUSING: PROVIDED CLIENTS, WITH MENTAL ILLNESS, RENTAL HOUSING, SUPERVISION AND SOCIAL REHABILITATION AS AN ALTERNATIVE TO HOSPITALIZATION AND PROVIDED SUPPORTIVE CARE TO CLIENTS DISCHARGED FROM THE HAWAII STATE HOSPITAL. THE PROGRAM SERVED 121 CLIENTS. GRANTS EXPENSES TO FORM 990, PART III, LINE B 782,198. FORM 990 OTHER PROGRAM SERVICES STATEMENT 7 GRANTS AND DESCRIPTION ALLOCATIONS EXPENSES DESPITE PROGRAM SERVED APPROX. 211 CLIENTS. 117,100. ARE COORDINATION PROGRAM SERVED APPROX. 72 ~LIENTS. 126,580. DOTAL TO FORM 990, PART III, LINE E 243,680. 16 STATFMFNTISI 5, fi. 7 MENTAi, HELP HAWAII, INC. 99-D1545'OS FORM 990 DEPRECIATION OF ASSETS NOT HELD FOR INVESTMENT STATEMENT 8 COST OR ACCUMULATED DESCRIPTION OTHER BASIS DEPRECIATION BOOK VALUE LAND 853,519. 0. 853,519. BUILDINGS 6 IMPROVEMENTS 803,515. 195,140. 608,375. FURNITURE 6 EQUIPMENT 128,861. 94,064. 34,797. VEHICLES 136,979. 82,167. 59,812. TOTAL TO FORM 990, PART IV, LN 57 1,922,874. 371,371. 1,551,503. FORM 990 OTHER ASSETS STATEMENT 9 DESCRIPTION AMOUNT DEPOSITS AND OTHER 24,169. TRUST FUNDS 153,429. RESTRICTED CASH AND FUNDED RESERVES 11,390. ANNUITY 43,015. TOTAL TO FORM 990, PART IV, LINE 58, COLUMN B 232,003. FORM 990 MORTGAGES PAYABLE STATEMENT 10 DESCRIPTION BALANCE DUE HUD 412,917. CITY AND COUNTY OF HONOLULU 426,516. TOTAL INCLUDED ON FORM 990, PART IV, LINE 64B, COLUMN B 839,433. FORM 990 OTHER LIABILITIES STATEMENT 11 DESCRIPTION AMOUNT DEPOSITS AND OTHER 11,168. FINANCED INSURANCE PREMIUMS 2,768. TOTAL TO FORM 990, PART IV, LINE 65, COLUMN B 13,936. MENTPw FiELP {iAWAII, INC. 99-01545'05 FORM 990 OTHER EXPENSES NOT INCLUDED ON FORM 990 STATEMENT 12 DESCRIPTION AMOUNT EXPENSES REPORTED ON FORM 990, LINE 9B 14,970. TOTAL TO FORM 990, PART IV-B 14,970. FORM 990 OTHER REVENUE INCLUDED ON FORM 990 STATEMENT 13 DESCRIPTION AMOUNT EXPENSES REPORTED ON FORM 990, LINE 9B <14,970.> TOTAL TO FORM 990, PART IV-A <14,970.> FORM 990 PART V - LZST OF OFFICERS, DIRECTORS, STATEMENT 14 TRUSTEES AND KEY EMPLOYEES EMPLOYEE TITLE AND COMPEN- BEN PLAN EXPENSE NAME AND ADDRESS AVRG HRS/WK SATION CONTRIB ACCOUNT WALTER OZAWA PRESIDENT 1122 11TH AVENUE PART-TIME 0. 0. 0. HONOLULU, HI 96816 CAROL EBLEN VICE-CHAIR 1122 11TH AVENUE PART-TIME 0. 0. 0. HONOLULU, HI 96816 PAT DUARTE VICE-CHAIR 1122 11TH AVENUE PART-TIME 0. 0. 0. HONOLULU, HI 96816 RANDOLPH HACK SECRETARY 1122 11TH AVENUE PART-TIME 0. 0. 0. HONOLULU, HI 96816 RODNEY FUKUYA TREASURER 1122 11TH AVENUE PART-TIME 0. 0. 0. HONOLULU, HI 96816 18 STATEMENT(S) 12, 13, 14 MENTAL HELP HAWAII, INC. 99-0154505 RICHARD CHUNG DIRECTOR 1122 11TH AVENUE PART-TIME 0. 0. 0. HONOLULU, HI 96816 USON EWART DIRECTOR 1122 11TH AVENUE PART-TIME 0. 0. 0. HONOLULU, HI 96816 BARBARA HASTINGS DIRECTOR 1122 11TH AVENUE PART-TIME 0. 0. 0. HONOLULU, HI 96816 CHERYL HOLLAND DIRECTOR 1122 11TH AVENUE PART-TIME 0. 0. 0, HONOLULU, HI 96816 JOHN HOSHINO DIRECTOR 1122 11TH AVENUE PART-TIME 0. 0. 0. HONOLULU, HI 96816 MARK ITO DIRECTOR 1122 11TH AVENUE PART-TIME 0. 0. 0. HONOLULU, HI 96816 GARY MALINOSKI DIRECTOR 1122 11TH AVENUE PART-TIME 0. 0. 0. HONOLULU, HI 96816 KAREN MURANAKA DIRECTOR 1122 11TH AVENUE PART-TIME 0. 0. 0. HONOLULU, HI 96816 ALLENE RICHARDSON-SUEMORI DIRECTOR 1122 11TH AVENUE PART-TIME 0. 0. 0. HONOLULU, HI 96816 FATHER TERRENCE WATANABE DIRECTOR 1122 11TH AVENUE PART-TIME 0. 0. 0. HONOLULU, HI 96816 JANICE WOLF DIRECTOR 1122 11TH AVENUE PART-TIME 0. 0. 0. dONOLULU, HI 96816 JOANNE LUNDSTROM EXECUTIVE DIRECTOR 1122 11TH AVENUE FULL TIME 65,520. 1,966. 0. iONOLULU, HI 96816 COTALS INCLUDED ON FORM 990, PART V 65,520. 1,966. 0. i n ~'TTTFMFT.TT / S l 1 4 MENTAi HELP HAWAII, INC. 99-0154505 FORM 990 IDENTIFICATION OF RELATED ORGANIZATIONS STATEMENT 15 PART VI, LINE 80B NAME OF ORGANIZATION EXEMPT NONEXEMPT THE LIGHTHOUSE, INC. X SIERRA HOUSE, INC. OAHU HOUSE, INC. X HILO HOUSE, INC. X SCHEDULE A OTHER INCOME STATEMENT 16 1997 1996 1995 1994 DESCRIPTION AMOUNT AMOUNT AMOUNT AMOUNT MISCELLANEOUS 10,859. 9,427. TOTAL TO SCHEDULE A, LINE 22 10,859. 9,427. - ' r . , , , r ~ G OMB NO I}i}al rZ r,.m ~ Depreciation and Amortization (Including Information on Listed Property) g90 1 998 Dep+fmrnl ul N+ 7rys~ry Ar~rr~+rli lnlemu ne.+nvr S+nlc~ 991 ? See separate instructions. ? Anach this form to your return sp,,,,,+,, ri, 87 nungsl +newn on rm~m Bu+inr+ar r:unry bwn¢n trio brm main ia~nu n ry~ Q nurror MENTAL HELP HAWAII, INC. ORM 990 PAGE 2 99-0154505 Pert f Election To Expense Certain Tangible Property (Section 179) (Note. II ou have an '1i51ed roe 'complela Part V Oelore ou complete Part I ) 1 Maximum dollar hmnanon II an enterprise zone business, gee uyslruclbns 1 18 , 500 . 2 Total cost of sactlon 179 progeny placed in service 2 3 Threshold cost of section 179 progeny before reduction in Ilmltatlon 3 $200 000 4 Reduction in limitation Subtract line 3 from line 2 II zero or less, enter -0 4 5 Dollar limilalion for tax year Subtract line 4 from line 1 If zero or less, enter 0 It married hung se aralel see instructions 5 B 14 D+acnPUOn of ProPr+ry' (ol dpsi louunar uu Dory) Id Ei+clq mn 7 Listed property Enter amount from line 27 7 a Total electetl cost of sactlon 179 progeny Add amounts In column (c), Imes 6 and 7 8 9 Tentative deduction Enter the smaller of line 5 or line S 9 10 Carryover of disallowed deducuon from 1997 10 11 tusiness income Ilmltatlon Enter the smaller of business Income (not less than zero) or line 5 11 12 Section 179 expense deduction Adtl lines 9 and 10, but do not enter more than line 11 12 13 Carryover of disallowed deduction to 1999 Adtl lines 9 antl 10, less hoe 12 ? 13 Note Do not use Part II or Part 111 below !or listed property (automobiles, certain other vehicles, celArlar telephones, tartan computers, orproparty used !or entertainment, recreation, or amusement) Instead, use Pan V /or dated property Part II MACRS Depreciation For Assals Placed in Servles ONLY During Your 1998 Tart Yaar (Do Not Include Listed Property ) Secllon A -General Aseet Aeeount Election 14 II you are making the election under Becton 168(1)(41 to group any assets placed in service during the tax year into one or more general asset accounts check this box See instructions ? Q Section B -General Dspraeiallon System (GDS) (Sea instructions 1 (ol Monq rw kl au~+ b a+pncl+aOn iN hcov+ry 1U CN+S~rCdllpn al Properly Y+ar p1+Lp Ibu+IntlfllnvMlRMnI un prnaa ConrMnan (A M+NOO id D+pr+Cy40n GtluG4on m +rM1IU G11r +N InI WChOn+) 15 a 3 ear ro en b 5 ear ro en c 7 ear ro en d 10 ear ro en e 15 ear ro art 1 20 ear ro art 25 ear ro art 25 re S/L / 275 rs MM S/L h Residential rental properly / 27 5 rs MM S/L / 39 rs MM S/L i Nonresidential real property / MM S/L Section C -Alternative Depreciation System (AOS) (See instructions ) 16 a Class Ida S/L b 12 ear 12 ra S/L c 40 year / 40 n MM S/L Part III Other De recialion (Do Not Include Listed Pro a (See instructions ) 17 GDS and ADS deductions for assets placed In service in tax yeah beginning belore 1995 17 18 Progeny subject to section 16S(Q(1) election 18 19 ACRS and other depreciation 19 6 7 , ~ 9 2 . P rt I Summary (See instructions ) 20 Listed property Enter amount Irom Ilne 26 20 21 Total Atltl deductions on line 72, lines 15 end 161n column (p), and linsa 17 through 20 Enter hers and on the appropriate lines of your return Partnanhlpe and S eorporstbns • ace Inalructions 21 6 7 , 0 9 2 . 22 For assets shown atwve and placed In service during the current year, enter the rtion of the basis attributable to section 283A coals 22 LHA For Paperwork Raduellon Act Notice, sae the separate inslruetlons. Form 4502 (1998) +saei ~ 1 Fxm 4562 1998 Page 2 Part Listed Property • Aulomobllss, Certain Other Vehlclas, Cellular Telephones, Certain Computers, and Property Used for Entertainment, Recreation, or Amusement Note For any vehicle for which you are using the standard mile~Qe rate or deducling lease expense. complete only 23a, 20b, columns (a) through (c) of Section A, all of Sectlon 8, and Sectlon C If applicable Section A - Depreciation and Other Informallon (Csution. See Inslructlons la Ilmils for passenger automobiles ) 23a Oo ou nave evidence to su ort the husinessAnveslmenl use claimetl~ Yss Ho 23b If 'Yes ' Is the evidence written? Yes ~ No la) Ibl Date 1c) Id) l°) IA I91 Ih) li) Type al properly placed in Business/ Cost or BO1 w'°ipO°a°O" Recovery Method! Depracration Elected list vehicles nrst 1 serve investment 1°va,nnalnvnvnard sechon 179 ( use percentage other bases vas oniYl period Convention deducllon cost 24 Pro en used more than 50% in a ualihed business use 25 Pro art used 50% or less Ina ualilied business use % S/L % S/L S/L 28 Add amounts in column (h) Enter the total here and on Ilne 20, page 1 28 27 Add amounts in column r Enter the total here and on Nne 7 a 1 27 Sectlon B - Inlormallon on Use o1 Vehlclas Complete this section for vehicles used by a sole propnalor, partner, or other'more then 6% owner.' or related person II you provideU vehlcles to your employees, first answer the questions in Sectlon C to see if you meal an exception to completing this sechon for Ihose vehlcles la) Ibl Ie) Id1 eel lQ 2B Total businessnnvestment miles driven during the Vehicle Vehicle Vehicle Vehicle Vehicle Vehicle year (00 NOi inclutle commuting miles) 29 Total commuting miles driven dunng the year 30 Total other personal (noncommuling) miles driven 31 Total miles Bevan Uunng the year Adtl lines 28 through 30 Yes No Yes No Yas No Yss No Yas No Yas No 32 Was the vehicle available for personal use dunng oil duty hours' 33 Was the vehicle used pnmarlly by a more than 5% owner or related person 34 Is another vehicle available for personal uses Section C - Questions for Employee Who Provide Vehlclas for Use by Their Employees Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who ere not more than b% owners or related persons Yas No 35 Do you maintain a written policy statement that prohibits all personal use of vehicles, Including commuting, by your employees' 38 Oo you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your employees See instructions for vehicles used by corporate ollicers. detectors, or 1 % or more owners 37 Do you treat all use of vehicles by employees as personal use? 38 Do you provide more than Ilve vehicles to your employees, obtain information from your employees about the use of the vehicles, and retain the Inlormallon received? 39 Do you meet the requirements concerning qualified automobile demonstration use? Note If your answer to 35.3fi, 37, 38, or 39 is 'Yes.' you need not complete Section B for the covered vehicles Part VI Amortization la) Ib) Ice till eel lq baacnp°on of coma bet Yranral0n Mblaiaala Coo. Meianaan AmoNlaoon pyue amount aae0°n pelatloraeoneea bN,a Year 4o Amodi[allon of costs that be ins Burin bur 1998 tax ear 47 Amortization of coats That be en before 1998 41 42 Total Enter here and on 'Other Deductions' or'Othsr Expeneee' Ilne of your return 42 FormS)Gd 1998 MENTAL HELP HAWAII INC. 99-0154565 ? 1 Mal els of Income-PTOdu Aotlvltles EnMr gross amounts un4ss otnenrlse s ss come e,s,er ,.d,,, nt a ar sra (E) NOkaIM BuiNiss Fem. IDI Re4ledtweserrpt 0.7 Propnm servke nvenw code Amount rrr Amount fundlon llrperrle (.)PROVIDER FEES IbtPROGRAM SERVICE FEES (~1 (d) IU (n nledlcan/AWkala payments (p) Fees and contncls Irom povemment apencMs p1 NNmbenhlp dues and assessments ti0 Interest an savings and temporary casn investments 19 7 , 0 5 7 . p0 Drvldends and Interest tram secunhes 9T Nel rental Income or (loss) from real estate s' s " • m (a)debt-flnancsd PrapeAy (b) not debt-financed properly p0 Net Wool Income or (lost) Irom penonal propeAy pfl Other Inveslrtenl mcarM 100 Gain or (loss) Irom saMs of assels , other than mvenldry 101 Net income or (loss) Irom spacial events O 1 7 , 7 7 6 . 102 Gross profit or (loss) Irom sales of inventory 103 Other revenue i b c d e 104 subtotal (ado columns (e) (D), and (E)) 0 . 14 , 8 3 3 . 2 0 , 9 3 6 . 100 TOTAL (add one 104, columns (0), (D), and (E)) ? 35 , 7 9 . Note (Lme 105 plus hoe ld, Put t, mould equal the amount on Ilne 12, Part I I Relationship of Activities to the Accom Ilshment of Exsm t Purposes Llns No Explain now each actlvily for whKh Income Is reported in coWmn (E) of Parl VII contributed impodantry to the accompbshment of the orpanitalion s ? exempt purposes (other Than by Drovldlnp funds for such purposes) 93A NABLED THE ORGANIZATION TO CONTINUE PROVIDING RESIDENTIAL AND & B EHABILIATION PROGRAMS AND SERVICES FOR PERSONS RECOVERING FROM MENTAL ILLNESS Part IX Information Repatdln0 Taxable Subai4fiaries (Complete this Part Il lhe'Yss' bee on E61s chackee ) Name, address, and employee rdentdleahon Percentage of End-of-year number df corporation ar partnenhlp ownenhlp interest Nature of business adWrlies Total mcome assels N A x x x x _ _ user o.wew w o.e+r r s.dr. rr r ew...r~we a. we+w wWw.a.a+.. wa .r ee e. err a in, YnaiMea ~n0 C.~-O <C +.e mTpel. oW.bn W p.yw ywr erg e~eae 4 a e~Yinrlbn M WYM pwew Plu.. CLIENT C;nP sqn , 7 Hare 'tilpnalun of otlldr Type er PrNt name arsd GY Preparers Dap P'~~• sari Pete slpnatun' ~ ~ ? 575-46-1315 Prperere Flrm'sname(oryoun WIKOFF, COMBS 6 CO., CPAS EIN ? - UteOnry ds.n-employed) '900 FORT STREET lSAriL, SUITE 1040 anaaddnss HONOLULU HI nP.4 ? 96813-3711 eaa+u now _ _ _ T T T.,n 1 t t ~ S 1 -..VO/ R24739 ' i 'I ACTiO NUMOiF.R~ 0f 1967+4184] ' ~~/i Dp ii~~i~iniiii~t~~giiii~i~ ~IIIIIII~~IIIIIIIII~II~II Ostrottlusnouca. DEC. 12. 1994 ~\+c ` Internal Revenue $erv:ce Ta<p~yer Identifying Number 99-0154503 FRESNO, CA f38!<8 Fonn• Tax Pcriod ~~~~~~~nm~n ~u~~~~~uu~n~~~~~~uu~n ~~~n~u ~~n unun~ For asfistante you may eel( us 541-1030 ISLAND OF 0 1-300-b29-1040 OTHER MENTAL HELP HAWAII 1122 11TH AVE FIRST FLOOR HONOLULU HI 96816-2109221 WE CHANGED YOUR NAME AND/OR ADCRESS THAIIC YOU FOR YOUR CORtESPONDEHCE. AS YOU REQUESTED, WE'YE MADE THE FOLLOWING 1ANOE5 TO YOUR NAME AND/OR ADDRESSs NAME AND ADDRESS PREVIOUSLY NAME AND ADDRESS NOW SHOWN ON YOUR ACCOUNT SHOWN ON YOUR ACCOUNT THE HOUSE M[NTAI HELP HAUaII 4510 SIERRA DQ 1122 11TH AVE FIR57 FLOOR NONOIUIU HI 95816-4024109 HONOLULU NI 96816-2409221 IF YOU DOM'T A3REE WITH THIS CHANGE, PLEASE LET US KNOW. 1 i ~ intetnel Revenue Service Def" ment of the Treasury j District Director LA-EO-76-1979 Date: ~ 1J7o our tatterDeted: December 26, 1973 pi: L •2 Person to Canted: W, E, Pure i ConbctTaNphoosNumber.(213)688-5787 , v The Nouse 4510 Sierra Drive Honolulu, Hawaii 96316 :his modifies our letter of the nbove date 1n which we stated that you would be treated as an organization which is not a private foundation until the expiration of your advance ruling period. Based on the information you submitted, we have determined that you are not a private foundation within the meaning of section 509(x) of the Internal Revenue Code, because you are an organization of the type described in section 1ZOI,b)..(1~~A~.(~,L• Your exempt status under section 501(c)(3) of the code is still in effect. Grantors and contributors may rely on this determination until the Internal Revenue Service publishes notice to the contrary. However, a grantor or a contributor may not rely on this determination if ha or she was in part responsible for, or was award of, the act or failure to act that resulted in you: loss o[ section 17Q(hlrtlf~)r.,;l _ status, or acquired knowledge that tre Internal Revenue Service had given notice that you would be removed from classification as a section 1ZQ.(b~11~1A)_(1i~. organization. Because thy, latter could help resolve any questions about your private foundation sta~.•_s please keep it in your permanent records. i If you ha•r° 31r questions, please contact the person whose name and telephone nu~-or- '-e shown above Sincerely 'yours, ~J .1~.,,~ District Director r P.O. Box 2350, Los Angeles, Cali F. 90053 Fo?m L-399 (Rev. 1-76) yl- o -tJ 1 i •a~ M=N'AL IILii rIAV'AI I In=+1 E+N(• !J1 ~ _ _ _ _ ? G L L 9P 11' ~ acoR9, CERTIFfC/~; _ pF LIAHlLI fY INSIiFL. ,;JC;E,~,,,(r~.I__ ;'t'°__'-~~ rF. 1,C5 THIS ..eRLr :ATE A I~rUU 460 `.V '~Fn Gf IL~~I.c ~%?•j• JI1LfAN]CI,IrFC •`~u.14',.HfS UPU~LE r•II` Auu R1aR :L: E'VL'L. a, Ir,L, of HI IIOLGEP iH15 CEh'IF'~gTE (u'rE61Jl I Lvfc _f F.Ii 741114ru l.uL_~ `tL aaL £LU 7100 A;.(ER;F15 Cf L'l~•(aa •.FF~Ilifle^n`YI-E `~I_':•:. r'L .i_-- llc.nolulu hT 9Gd_7 f J.a- - ~ '---ll ANIES AFFO_f.Gll._%.\=r1i~E Acn RG¢h ~ uv_~:ar !I r f.T HI corlrxlf I f?G___._ 4ali ._yC0-59f ••V7Q1 I A _ Ucyal Sl._~luu i.1 nL a, fnL. ,o - -I _ _ _ _ _ ou4aA , e !'lrrt IH r.u ranL:o ~':,mP~hy T-~~` M[rtai 71r] flaws:a, ctrl Work C.+t7p HarIe13 J\\~ 1!22 11th of enL.r - -~~-Y~ I{-----FF- Horoluln Hi 9G?ln Ja-Am U Ll I U Tnr I.-evrl s,atl r. rCE; p1_GEFTrI IH•l lne F3u.l_. If o,6LWHgb ~A'Ga EkwNbAaF i:fN ISbuW.V Irt NiL•iC H•I['t •(*..c IJn I•CFJ.IC..I-.Illy I.ILI:aI!^. NJry, TIE' 6w4 on eEOU~EUFFT TYRV :wlW4IIJMlfwHf G'~I+'NFL•LF OTIIL ViI L^.I,.kY ap,. FESPE'1'UW lC•~11-13 ~,ifT'flfnlEAWrk"ISSLIF.O'..aV, cER1AIN IN,WJL•Wd.F+•~N•1,'CbtlITrM FO•lGIL]L':S,FN!CphFHbr'1I55SlhCT IOnII IHE=•4-'-___-_ - 1 Ed(I I) [a N Phi, l t YJ . LIN. Q ;14,M P]L ICltt aMIT3'n M1rvll M• 14A d BEYh HiUa-fia C ' ~A41 LI Aa1S J _-1__._~___ - ~ ._______.T____ ` u I• a'1 n I i:uvl .'.E I Pvlli I n.veEx 1 kL. ~ rlGTNE 'aJ~ Lr krPFRiLN. I I t iA I I 1 UI IL (tl(SiU n fii•t ~M11 KYfll gFiL I ~ rae_e r._'_er LLAI-~~ 7, 000, 6J UJ A X 'UNN4RUr .~tIETuL ,B~ r Y.ZC9717 h'a U'1/Ol %G01 C7/01/U1 lraaru-r, I'ak+Ify .f,Ui{ 1_000_C0~ -~'_.Nl, aunt k~nL.l .I ^i a_tcl~•1___o,ru.•r_~_y,JOU 00: I -_J'n Nfn9 LL.~Hf ap[tb na', I LA.HL.CU WpIri,G I, UOU,l10~ I % FrofraN Ba Cne- LLetl I Irux unwoL •nr wf,~I_ SC, OOC I ~ 1 ' '14n.dF. nvp~l T~~_~__ S. UUU I bAUM:bILLnB ail. T-- - ; ~"r- 4U6. +fL fI'• . i 1 Yb a X'A•ranu I cb1a6357; i0 u/!UL/Ou I U7 )7r)1 _ ~ I uonnro auto, ~ ~oLOlLrln•rc 1 Nrf,nrn.rTS I I Ilc~r,.ro- IL 1~0 00^ _-i n,-~o,urc3 I I IaLw.NUNI------ 1 I r:,Naw-En.-~r _ I , ° _•r•''_____ --f-_ ._SCO 000 (I ~ I I --i - I ~.•L+v,n uu+4i I I 1C0 000 I I~--i-..HJr,I L'4lu 1 _ I. _ -~_-wu JS-n, ~t ..I i•E- i! 1 ~nl,lA~, I L.Nbn ,a. rf nl _ I - _ I __r_ -may _ a lC1-II iU,: Ln..~ Il- - f r i I uYNkll~. rJMI I I I I ..~11t: n1L _ _____~F 10711Cn 1N.I11rAnNYL_. LCPM I , I _ } - .~(N.-CAI 'r N'N11: 1141E _ ~ATI Jln ~•~1 I I 'i x H.LI4 i4+ E•.wLGrf*PS : rDL rr I _ - ~Y.,____ _ _ ,ufacN ACtd~E+rt f 10:., UOU C "It~•'•n'e'l' r ,~ml~ NCS000061002 12/31/99I lZ/]li UU r•ulW.ue rcuG,_wT t 500 COU ~u•F,_kFe AVf ~ Ji LI -rC^~JFf LEE V kbPLC YEZ , { ___10U, 000 lrnkH _ _ , _ _ _ - I U I Pid7~1•y b~t.tl EiI 103 i'6 X071 ECJI I _:/15 Y99' t!'lh; 00I :iu:i t' =300,000 I Dac }500 I ~ I I _ _ _ ~ _ _ _ 1 __-.__J [[:_TIP~IGI. I 1PELL L 4.1 -•~1TITna 4HCIEVRR fU1114Ab J It -r 3lr~EA chat thr t-eE {,J tlc¢rc IWlL1 wr 1y nsma¢ a+ an a167Fional l.fuu_r11 I F.ut. waly Co F1.c exeaut •aE tc: th f7• f ha policy pLOVirtwN- CEf; T~. A_=TEiM'LL'cls~_^R- ~ C,INCI ~l a71oW fLiC0001 ai:J to AN1:FIr¢AMIttC`L. S,uL F4: L11 au_,..•c 41t: 4d_LL I,d UItM u. UaTa L,ff.F01 hE L.4hJ l:11F.HT WEI LI IIawrNl UMiIL H¢Vaia QOdl.t]' ih (,.ra NIbllIh N4l r.t U"•.`I:Yll,i :w'k IY%uE rwAfA7¢1NE L_rl Fua tkrnarlY Depaawwt ra LS• ur. r., w.L auCN no-rcc .rl•L I ZS 1LUpuna Gtruet N1~N ~1'IkiNK'~1'1"lR9.Sfy1 Ina. HLa_o F1I i672U c,n FM_POM TItEVI`IWNI'nvlaH`e ..n-.+tlpttflllaly:J. 41TrIJR4LL+.rLF aE3ENl•rIVY ) ! r ]tor. R1 nk Solv3c•Y¢, I:~~Rp.I j ; Q ti'• ul- 1 -U 1 i J`J McrJ1AL IIL n.•1i'AI' rr,acuRQ. CERTIFICJA ~ _ OF LIABILITY iPJSUR,y,,VC~E, ~N~~ ~;_~I,,,;,I~"~-~"~°-i JfILYF.fv]Cl%IIFC •`•N T4\,M fES UPO~71E •r•Ip Auu R1rF :'n CV=:E~, TnL, of HI NOLLEf THIS CFFIIh Jn*f L•I iE5 NL.1 G•/c•ur _<F r, ^ ]v2 MsrL l.uJ_G StLerL Stu :300 .lLTER Tl+E~!•;E~c4_.U~hlnf)e^HY THE r.,l _Lrr ,l. 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PIG,: f•D P +Mi/ I I AMs 0 t H nILVNLE I I",I li rh.r,IBEP 'f161.r C1 lEi TI'h r•1 .l EAPPITAIwI rATL I L•FI i I IJ•IL IV•LUn• r GU:q ~u{I OLYrrI I kNE•.nL U.C'Ul~ CAL d•_±'U'Lba~~~ 7x000, IJJ A X LONLIaPC'/ .Lnrn•:_•ar KZC5217 h!J U7/Ol rCO ~ C7/Ol/U1 ~ra4ru:*, •r.WOF LLAi{ 1_OOC_G00 ~~_II rrP..Awne 11r:L.1 ' nalC nr.L ~•_,Irawuar_ r a.JDO OJ: Jw HCHS GL.;nr'•sGic.srFO I Vu,..LCI'NVULG _ ~f L. uOU.110-. ~ X Prefunaion4 L3sl1 I yr wuv~ I• c •.r vm•-~-I~ SC.00: I V rGFl :G4Gl+6.•Ir -`--r- - ; r~~----'~-Y---- ~ 'y--- B ,:~+'v Aalu IQaIL6357b10 ul!UL/OG~ 07 ~')I. )3 oUb Jrt cl .-.:InI• E _ I- ~ . LL Ov.flfG ALIOp r • PLUL Y IM1' R - vnrr,nen•rT.o i ~ rlar nNTV IL 3~0 00^ --i yr orures ~ I I.LIJI.IIJtN, s:n aoo I N?M1Jr. -FC ..tl. 1 (1" •c.•.'__..__ 1 I ~ I..I+u I• Pu..uF 'II 1C0 OOJI ' I ~1 I~'+..HY(,I 1'Lbr. 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Hila HI 56720 tr r. !rA_VOh THE I'/\IVil,v rta ~lyM'e, H•n'M4 urtrlaRUeu xr•E[lhl,1•r•E' a /,Q, 7~ / l ~ Aor. a1 nk Servicaa, iaC6~P-= f V'•i .(r L i.RL`?: ~ rl'95l _ , _ ac' ,RC'=C'RPORRl1;Ia•: yL-- ~ tS I~_NTAL dL'-_= HANAI 1L~=tt FJf -r.;a l^i+E - U_ .-B1'dl r. ~rll ,L HE_I' IIAwAfI tt~-wf BUd 7'JS l:'B6 r y: sr.•reoFx,.wwu 1)p,P,aA TafLrN7 OF COMMRPREwVD CUM1Si1nrER.d FIaIPS ~ 8armus Aeyrtretiee DivLro J tJ)l0 ucturd 9rreet ~ M ~ ; ,;,1 Atalluti Addrms. f A, Sec ¢fl, Honal.lla flarr.i196910 (z~ a.,.,. axr[c[.>r=s of iv~recyLtt the r.)r•, pic,l, d:ly nnhorized otluers ul tna corportnrn ruLm.tUnJ; these .UTL!eJ nt Merger c,.Alfy a.~ lnlluws I ' h. r tine: and aL•m n' Incorponrion cr rbe cerporarwcs subrmrdnC U me 1rt:cles of Mcr~u cMlly eo (ol'ny s ;ai ~ Maw Konaa Scr..:c„ 1~1. iiae_: and ni Mer.J Hrlp Freaaelr (now kao'an n_+bfonW He¢(rL Kokw) Hawau - 1 he nano wd stir: al ~ncneporetloe of Ne survlving u+rpoNllusl is dCLT HAWATT ~;fcti [-4L i{-fEAfE}I-h Hawan ~ l r.< rl.n ul Merger 6,u been app uved .ratl signed by the B.rard et Direcwrs or exh w¢c-men rraalr:~ u d u r.r•(=f w a~rtdance wrrh se, non Ql l.g-g; NM .a ! as ron,uruent corporat:uns have ro mrrpt)bers, cr no m:m~ars ea4tled m gate Nrreon •nrd dr. ?~an rerm+ee t ~ r. eC a oruonq uf'h_ drrea.,ra Ir otTiee of ;oeh eorpurrnan [In ~.tlr of L.'lc s.uvrn•tg corponh~n Dacumb~r 13 :Ohq Darr o1'rc.tu•y uC[hc mcrg~ld corpnrelinn _l.~umber 15, ?ocn Tn~ , : irti •~rporiuon nn the eifeel.+c date of Ore n:cr:~r sha11 change Its n¢m: to 6L:h I.LL fi~AL l hi ~-OF. l'L~^. ,ca m the ,4rcles oflhc a•rv:ving cnrporat~un to be etteeled br maryu ere mc1~r]W m d c an.l. rcJ e The aler,er ..r(mllve oo the dart nrd time of filing the Artules a ~lerger or et ~ Incr dare and f.rbc, no mare tl .ar .u J.~a +Pcr me Oltng, adw srsred Check one of the tclJowlag 1+aJ r Aferger Is elTcctlae oh the dsre and Llme of fllulg n: the Amcles of Merger. __r__YSerdec IY c[feel•ve ws Jm.uary 1, zonl ¢t l2 UL .LM Hawul Standard Tnn~, wh uh dart is aue lue rh+tl ,G JryuPer rbc nhnr; nt nu •Vnclr. o[ hftr~cr , t_v'. r~-locr the penaUl•a or Section a;Sp lab tfawall ~aY leetl Suwlea Mar wt h+re :':W tae ebC~c aLYlt 9u-al+ all: .~1 11} A i:ma art 7Le e]]E LpReC• 5iinrA thl. ,_,iCi" nay u: pdeembcr 2G0o Sarv7ala5 Corpcl auwl Mental Help Kaw¢u (heruUaf known at MEMAL IIEALTII KOKU4; rtntd.M ' ~ y,~~ oLro:rdJ Jlea t2to( (TC~FS ~a .F_rf fijoa_^ 71 rig ~ ~ 1=~ ~~EII"AL He LF' H?.WA; I 1I1~+1 BGF 734 l:ub ~ rit y,-~~ rILN (Al HELP rf.>WA(1 ,F`+1 BBN T7M1 l:pn P p3 Meau,C C tp_uaon !Nwl Kolas Servma>, Snc . h 4NI ..cRlrr 1 L Ol/JI/al ~pV !fS: HS VO 54571 spa] _ i r r rr_rr~c,, trey uawt,r rn-r: y: ,_r~., ~'339Rit~_-.L'.v..: i4ST_..v^..1<S`<e.ma .::1'lt5'~ C:~.~'~~_li Lt :.1.Yi~.i.^-_~ t~y...~`"[Q 1L1'dAT~~~ ' 1, r1 ''Yfy ~ti~ . n ~ , .I trY 1 .'r ~ J 4 ~rJ ~ i popartrney~t iof` ~Commerre arm Consu~r~er Aftairy .i CEKll1"1(:A9}= CAF i.,l_it~,I:R ' 1.~1i!}l~1"r\' S ' lr1 I,? YGS1-11, Utrect~ir of C~rnimtr~ - ar~J f on~urnrr '~.£fau~ rrt the Sta,c vi F;~µ.t;•, ;9u hcn:bv crmh• thst 41nUI h,tll.Ua SER~'a t.5, 1NC , r 11au a,r , t. ~ UI}1Ar3t1.)n tta. L~ ~r. m.:rprd oath rmd tn[a h1F:VT ~1 'r1ELP 1i.•;~~'hEl, s Ha~~a,r ' r, cote xan~,n ttmt the n.une oC;hr su,zt~angcutpr~ranclt is 4IE^! ! Ai. ttELP I' y11 alt, i~ xnn .c namr haa. t~~,,yuam t.. the Att,tars rd 1~4rt;?rr 1-rrn ..Latgrd rn ~ 1F VT•11. Ht~ [l.l H f:Ub li:y, !hat r!,~ tirt:efe~ ,~f ~lrtgrt 111 U,II}01?IIIT~' 1511}~ t'haprer •3111, Han,w It:~r~ed ~i Srarutcs N.ts ('il~.l to C!,r Ue)tnrtment of l~•~ttu:ter,e at ,1 ('onsUmer .4ttatrs' on (atkl2'' 1 ' ?('C and drat rnr mrrgtr bccnrne rlfecti~ r on Janu,u~' 1.3u01, at 1 ~ a m A ~~•I~-rrE55 w[tk[:C1~F 1 L+~r lurtunw ' s<t m} hand and nffirrri Ilu .ra) of rhr I )cpdrtm: nt of Cc~nrnterc: and Coruumcr ' -ltian~ ut Han,ilulu, ~1n?r, of Nawass, thy; 1 ,ia~~ or 1.{n,1wt~ ?I)t12 a x i ' r ;1 y,F~16t ~ P~ C1arcW[ ut lr•mmttca az,a l l,ns,rmet i ~ ~ ~ a. r w , ~ ~ r' ~y1 ti ~ ti~ ~''•a......+•.f a f~~YF !I lAw~' ~ r -'-.L~suSS't~~'5:.~ ~:z-m~~sis~.:. ~~^a.^.~.~.......~~:~..~S.y ;:~~.~x:.1rs~:SS~~~--- iE• r~i;~.:: ~iefa 1fav:all ~„_+1 air ~aa lzoc F E_ 1 _ ,A-ta.-4n,cr~ co the A;ri••la, of Margec aC Maui Sukua Serv~ras, inc. Into k?9$Ji `(eln (sw+aiil i~l1c uamc of the ~~[porapon shall be• Ml N'TAI, HGAI.TH k~)KUA MENTAL HEALTH KOKUA BY-LAWS OF MENTAL HEALTH KOKUA ARTICLE I Purpose The purpose of the corporation shall be as follows 1 All citizens should have the opportunity to live and participate in and contribute to their communities 2 Through specially designed services and settings, Mental Health Kokua helps those in Hawan who are in mental distress, emotional crisis or recovering from serious mental illness to achieve their optimum level of recovery and ability to function in the community 3 To coordinate fundraising efforts in the commurnty to support the purpose set forth in subparagraph 1 and 2 above The corporation is not organized for profit and it will not issue any stock No part of its assets, income, or earnings shall inure to the benefit of any member, director or officer, or any private indwidual, except that reasonable compensation may be paid for services rendered to or for the corporation affecting one or more of its objects and purposes ARTICLE II Membershio Section 1 Members of the corporation Members of the corporation shall consist of the members of the Board of Directors and such other persons as shall be admitted by a majority vote of the members at a meeting held for that purpose. The Board of Directors shall have the power to expel members of the corporation, to adopt such rules and regulations governing membership, classes and classifications of membership in t the corporation, not inconsistent with law, the Charter of Incorporation or these By-Laws, as the Board of Directors shall deem advisable ARTICLE III Board of Directors Section 1 Membership The Board of Directors shall consist of not less than eleven (11) nor more than twenty-five (25) persons At each annual meeting, the members of the corporation shall establish the number of directors and elect directors to replace those whose terms expire at that meeting or additional directors Section 2 Term The term of the members of the Board of Directors shall be for a penod of three (3) years, or until a successor shall be appointed or elected as herein provided, provided that one-third of the members of the Board shall initially be appointed for a one (1) year term, one-third for a two (2) year term, and one-third for a three (3) year term, and that thereafter the term of one-third of the Board shall expire each year Section 3 Removal of Board Member and Officers Any member of the Board of Directors or any Officer may be removed from Board membership or Office with or without cause upon the affirmative vote and not less than three-fourths (314) of the members of the corporation A member who is absent for any three (3) consecutive meetings without a valid reason shall be notified that the Board may consider a removal motion Section 4 Vacancies Should a vacancy occur in the Board of Directors for any reason, the remaining members of the Board of Directors may elect a successor to fill the vacancy to serve for the unexpired term so vacated 2 Section 5 Election of New Board Members It shall be the duty of the nominating committee annually to prepare a slate of nominees to be elected as Directors for the succeeding year and at the request of the Board of Directors submit nominations to fill vacancies in the Board A nominating committee shall search for nominees and appraise their potential as Board Members At the meeting prior to the annual meeting, the slate presented will be presented to the entire Board of Directors Additional nominations may be made at this meeting By a ma~onty vote of the members at the annual meeting, new persons may be elected as Board members Section 6 Powers of the Board of Directors All of the powers of and authority of the corporation shall be vested in and be exercised by the Board of Directors, except as limited by law, the Charter, or these By-Laws, and in furtherance and not in limitation of said general powers, the Board of Directors shall have the power to formulate corporate policy and objectives, to acgwre and dispose of property, to appoint officers, agents, or employees of the corporation as in its judgment the best interests of the corporation may require and to confer upon and delegate to them the power of attorney or otherwise such power and authority as it shall determine, to fix the salaries or compensation of any and all of the paid employees and agents of the corporation, and in its discretion require security of any of them for the faithful performance of any of their duties, to make rules and regulations not inconsistent with law, or the Charter, or By-Laws for the operation of the corporation, to create such committees (including an executive committee or committees) of the Board of Directors and to designate as members of such committees persons as it shall determine and to confer upon such committees such powers and authority as may by resolution be set forth for the carrying out or exercising of the powers of the corporation, to remove or suspend any officer with or without cause and generally to do any and every lawful act necessary and proper to carry into effect powers, purposes, and objectives of the corporation 3 ARTICLE IV Officers The officers of the corporation shall be the Chair of the Board, the Vice-Chair, the Secretary, the Treasurer, and other officers as elected by a malonty vote of the Board All officers shall be elected to the Board of Directors and from its membership at the annual meeting of the corporation for a term of two (2) years or shall hold office until their successors are chosen and approved or unless sooner removed Section 1 Chair The Chair shall (a) preside at all meetings of the Board of Directors and of the membership and Executive Committee, and shall represent the organization at all appropriate meetings of other national organizations as deemed wise, (b) appoint chairs and members of all standing committees and special committees not otherwise provided for, and may appoint a corresponding secretary and parliamentarian All appointments shall be approved by the Executive Committee and may be approved by mail, (c) issue the Call to the Annual Meeting on behalf of the Executive Committee Section 2 Vice-Chair The Vice-Chair shall (a) in the absence of the Chair, perform the duties of the office and serve as a member of standing committees, (b) perform such other dunes as assigned by the Chair Section 3 Secretary The Secretary shall have custody and care of the corporate seal and minutes of the corporation He or she shall attend all meetings of the membership and of the Board of Directors and shall keep, or cause to be kept, a book containing a true and complete record of the proceedings of such meetings He or she shall 4 notify all members and directors of all meetings and shall perform such other duties as the Board of Directors may from time to time prescribe Section 4 Treasurer (a) The Treasurer or his/her authorized deputy shall in general perform all duties incident to the office of the treasurer (b) He or she shall chair the Finance Committee and shall present a written report at meetings of the Executive Committee or the Board of Directors (c) Submit the accounts and records for an annual audit to a firm of independent public accountants (the Auditor) elected at the annual general membership meeting (d) Submit the accounts and records for audit at such other times as the Board of Directors may determine ARTICLE V Chief Executive Officer Section 1 Chief Executive Officer The Chief Executive Officer (CEO) shall be nominated and elected by the Board of Directors for a term and at such compensation as the Board of Directors may decide Upon election as CEO, he or she shall be a member of all committees He or she shall have active direction and management of the business and affairs of the corporation, and shall perform such duties as may be adopted by resolution of the Board of Directors He or she shall be responsible to the Board of Directors, and shall report to them at regular intervals and upon their request (a) He or she shall be charged with the control and management of the professional and business affairs of the corporation including the hiring, setting of salaries, supervision and direction of the employees of the corporation, the development and maintenance of services of the corporation in fulfillment of its aims and purposes (b) He or she shall establish and maintain effective liaison with the Board of Directors (c) He or she shall be present or represented at all meetings of the Board of Directors and shall be present or represented at meetings 5 of standing committees except when his or her personal status is under consideration (d) He or she wdl orient new members of the Board of Directors to the operations of the organization (e) He or she shall assist the Board of Directors in the formation of policy by presenting and interpreting operating reports including reports reflecting the efficiency and effectiveness of the organization, and by presenting and interpreting financial statements, short-term and long-term plans, changing concepts, needs, and related information (t) He or she shall assist the Board of Directors as regwred in such functions as fund raising, community relations, and related duties (g) He or she shall coordinate and direct activities of the organization in accordance with the policies of the Board of Directors (h) He or she shall maintain personnel policies (Q He or she shall control the operation of the organization through day-to-day decisions, authorization of expenditures, and other procedures in accordance with the policies established by the Board of Directors He or she shali upgrade the operation of the organization by analyzing reports of the various services, comparing the performance against budgetary, administrative and professional standards and the extent to which orgarnzation goals and objectives are being attained, and by taking appropriate measures (k) He or she shall keep abreast of mental health-related developments locally, nationally and internationally (I) He or she shall keep currently informed of applicable laws and regulations affecting the organization (m) He or she shall represent the corporation in professional and business affairs of the corporation (n) He or she shall perform other duties the Board of Directors may from time to time properly regwre The CEO shall be considered an employee of the corporation The CEO may be terminated as an employee of the corporation upon thirty (30) days written notice by the corporation with or without cause upon the affirmative vote of not less than three-fourths (3/4) of the Board of Directors ARTICLE VI 6 Auditor The fiscal year shall be July 1 through June 30 The Auditor shall at the end of each fiscal year, and oftener when so directed by the Board of Drrectors, audit the books and accounts of the corporation and certify the findings thereon in writing to the Board of Drrectors, and shall make such other audits, investigations and reports as the Board of Drrectors shall from time to time determine ARTICLE VII Meetinas Section 1 Regular Meetings Regular meetings of the Board of Directors shall be held at a minimum of six (6) time a year Section 2 Annual Meeting The annual meeting of the members of the corporation shall be held each year at a time and place to be set by the Board of Directors The annual meeting shall be a general meeting and at any such meeting any business within the power of the corporation, without special notice of such business, may be transacted except as limited by law or these By-Laws Section 3 Special Meetings Special meetings of the Board of Directors may be called by or at the request of the CEO, the Chair of the Board of Directors, or any two members of the Board of Directors Section 4 Notice of Meetinas The Secretary shall give notice of each meeting of the Board of Directors either orally or in writing by mailing or delivering the same not less than forty-eight (48) hours before the meeting unless otherwise prescribed by the Board of Directors The failure of the Secretary to give such notice or the non-receipt of such notice by any Director shall not invalidate the proceedings of any meeting of the Board of Directors at which a quorum of the Directors is present 7 Section 5 Voting All members of the Board of Directors (excepting non-voting members if a class or classes of non-voting members shall be created) shall be entitled to one vote, in person, at all meetings of the corporation Section G Attendance The CEO and the members of the Board of Directors are expected to attend all Board meetings Staff members of Mental Help Hawau may attend all Board meetings if interested or if requested to attend by the CEO or any Board member Other interested persons may attend with the approval of the CEO or any Board member Section 7 Parliamentary Authonty Any rules of parliamentary procedure not covered by these By-Laws shall be governed by the latest edition of "Robert's Rules of Order " Section 8 Quorum A mafonty of the Board of Directors shall constitute a quorum for the transaction of business In the absence of a quorum, the presiding officer or the maiority of the members of the Board of Directors then in attendance may adfourn the meeting from time to time without further notice until a quorum be held ARTICLE VIII Committees of the Board There may be established from the membership of the Board of Directors the following standing committees (a) An Executive Committee composed of the officers of the Board and any other Board members designated by a mafordy vote of the Board of Directors, with at least one member of the Executve Committee from each of the counties where programs exist 8 (b) A Finance Committee composed of at least two members of the Board, one of whom is the Treasurer, and whose duties shall include 1 Assess fiscal needs and resources, 2 Review management of agency assets and resources and review annual operating budget and financial statements, and 3 Participate in resource development (c) A Program Committee composed of at least two (2) members of the Board and whose duties shall include 1 Review mission and goals, 2 Review program polices and procedures, 3 Review community need and resources, and 4 Advise the Board of appropriate responses and actions relatwe to the mission and goals of the corporation, (d) A Community Relations and Resource Development Committee composed of at least two (2) members of the Board whose duties shall include 1 Provide advocacy for community-based services, 2 Enhance the public recognition of the corporation, 3 Promote the mission, goals, and obtectives of the corporation, and 4 Partiapate m the development of funding and other resources (e) A Nominating Committee composed of at least two (2) members of the Board, which shall perform the duties described in ARTICLE III, Section 5 of these By-Laws (f) Other committees, as deemed necessary to carry out the business of the Board of Directors, composed of members and non-members of the Board as the Board may determine Committees shall be appointed by the Chair of the Board of Directors subject to approval of the Board, and shall perform any specific duties assigned to them by the Chair and all duties incident to the normal functions of committees ARTICLE IX Executive Committee Section 1 Meetinos The Executive Committee shall meet when called by any member of the Committee 9 Section 2 Powers of the Executive Committee Except as limited by the resolution creating it or by other resolution of the Board of Directors, the Executive Committee shall have, and may exercise, all the powers of the Board of Directors in the management of the business and affairs of the corporation in the intervals between the meetings of the Board of Directors The Executive Committee may also from time to time, formulate and recommend to the Board of Directors for approval, general policies regarding the management of the business and affairs of the corporation Designation of the Executve Committee and delegation of authority thereto shall not operate to relieve the Board of Directors or any member thereof from any responsibility imposed upon it or him or her by law, by the Articles of Incorporation, or by these By-Laws (a) uorum A majority of the Executive Committee shall be necessary to constitute a quorum for the transaction of business (b) The Executive Committee has all the powers and authority of the Board, however, its actions concerning the employment and termination of the CEO, the amendment of the By-Laws, the purchase, sale, or lease of real estate must be ratified by the Board of Directors before they become effectroe Specific responsibilities of the Executive Committee shall include, but not be hmded to 1 Long-range Planning, 2 Organizational Design, 3 Compensation of the paid officers, 4 By-Laws, and 5 Corporate finance and capital appropriations 10 ARTICLE X Execution of Instruments Section 1 Proper Officers Except as otherwise provided by law, all checks, notes, bonds, deeds, leases, contracts, and other documents or instruments shall be signed, executed and delivered by the CEO and one officer of the corporation, provided further that the Board of Directors may from time to time by resolution authonze checks, agreements, certificates, and documents of any nature to be signed, executed and delivered by such officers, agents, or employees of the corporation, or any one of them, m such manner as may be determined by the Board of Directors ARTICLE XI Conflict of Interest Any person who receives compensation for services rendered or commissions of any kind from the corporation shall be ineligible for voting membership on its Board of Directors, unless such proposed contract for the production of goods or the performance of services of any type between the corporation and any Director or any corporation, firm, or partnership, owned or controlled by such Director has been approved by an affirmative vote of at least two-thirds (2/3) of the members of the Board of Directors, and wntten notice of any such action must be given to all Board members at least one week poor to any such proposed action ARTICLE XII Indemnification Right to lndemnrficatron Any person made or threatened to be made a party to any action, swt, or proceeding (other than one brought by the corporation) because such person served on the Board of Directors, or on a committee, or as an officer of the corporation, shall be provided appropriate defense, and be indemnified and held harmless against any and all claims, judgements, fines and amounts paid in 1t settlement, provided that such persons give adequate nonce to the corporation as set forth in pertinent corporate insurance policies Said indemmfication shall include, but not necessarily be limited to, reasonable costs and expenses, seasonable attorney fees and any other liabilities that may be imposed or incurred as a result of such action, suit, or proceedings, if such persons acted in good faith for a purpose which he or she reasonably believed to be in the best interest of the corporation, and if (with respect to any criminal action, suit, or proceeding) such person had no reasonable cause to believe that his or her conduct was unlawful Such indemnification shall be provided whether or not such person is holding office at the time of such action, suit, or proceeding, and whether or not such liability is incurred prior to the adoption of this Article, provided timely notice of the threatened action, swt, or proceeding, is give to the corporation The termination of any action, swt, or proceeding by }udgement, settlement, conviction, or upon a plea of nolo contenders or its equivalent, shall not in itself create a presumption that any such person did not act in good faith for a purpose which he or she reasonably believed to be in the best interest of the corporation or that he or she had reasonable cause to believe that his or her conduct was unlawful Such right to indemnification shall pass to the successors, heirs, executors, or administrators of such persons Deferminal~on of Rights of lndemrnfication In each instance in which a question of indemnification arises, entitlement thereto shall be determined by the }Dint action of the Board of Directors and the appropriate corporation insurance Garner, such }Dint action will also determine the time and manner of payment or other implementation of such indemnficahon If any action, suit, or proceeding is compromised, it must be with the approval of the Board of Directors, in accordance with the terms of the appropriate insurance policy Nothing shall preclude any person who is refused indemnification by the Board of Directors from asserting a right to indemnification by legal proceedings or in any other appropriate way The right to indemnification shall be in addition to any other right or remedy such person may have Nothing shall be deemed to limit or restrict any right or 12 mdemrnfication that such person may be entitled to assert under the provisions of any applicable law of the State of Hawau now or hereafter m force Officer and Directors Insurance The corporation shall maintain errors and omissions and such other general liability insurance for its officers and directors as named insureds The amount of insurance shall be set by the Board of Directors, but shall be not less than One Million Dollars ($1,000,000) per incident ARTICLE XII Amendments These By-Laws may be altered, amended or repealed at any annual meeting or at any special meeting called for the purpose by a majority vote of all members of the corporation present at the meeting provided that written notice of the meeting has been given stating that one of the purposes of the meeting is the consideration of the amendment of the By-Laws and further provided that the By-Laws may not be amended without the Department of Housing and Urban Development approving the amendment, such Department of Housing and Urban Development approval being necessary so long as the Department of Housing and Urban Development Regulatory Agreement wdh Mental Health Kokua is in effect 13 CERTIFICATE I, Che?v/ Holland ,Secretary of Menial Health Kokua, a Hawau eleemosynary corporation, do certify that the foregoing is a full, true, and correct copy of the revised By-Laws of said corporation as adopted by the matonty vote of the Board of Directors of the corporation at a meeting of said corporation duly called and held on December 13. 2000 ,and that the same are now in full force and effect DATED January 1. 2001 Secretary ( heryl Holland) 14 MENTAL HEALTH February 9, zoo 1 KOKUA Liana Cox-[shizu Legislative Auditors Office, Room 208 25 Aupuni Street, Room 208 MAIN OFFICE Hilo, HI 96720 112211th Avenue Honolulu, H1 86816 Dear Ms Cox-Ishizu, Phone: (808) 737-2523 Fax: (808) 734-t2o8 per our conversation on Fnday, February 9, 2001, I am enclosing an ongmal signed copy of our certification/verification of board training document along with five copies Pleese add to our grant applicatron, which was EAST HAWAII OFFICE submitted to the Department of Finance on January 30, 2001 208 Walnaku Avenue H11o, HI s672o We apologize for not including the verification of board framing document Ph: (808) 8367167 in our original submission Thank you very much for including it in our Fax:(808)s3a-o28s grant MAUI OFFICE P.O. Box 1237 Walluku, HI 96783 $inCCrely, iy ^ Ph: (808) 244-7405 ~ V'','~/1// Fax: (808) 242-1468 Ai{.A Gary^F.'(//Mr.}chVVVeII, M.S WEST HAWAII OFFICE Hawaii County Services Din:ctor ° r 57-5750 Alanoe Stroet ~ ~0 Kaltua-Kona, HI 86740 ap ~ T Ph: (808) 331-1468 N .gym Fax: (808) 331-1378 ~ i ~ S r. T N i~l r p O iT Anon-profit organization oo MENTAL HEAItH KOKUA MENTAL HEALTH KOKUA Main Offlcs 112211th Avsnus AFFIDAVIT FOR BOARD TRAINING Honolulu, Hawall 88816 Phone (BOB) 737-2623 Fax (606)734-1208 Mental Health Kokua Board of Directors received formal training in August, 2000 The Board of Directors will receive training again in East Hawaii Office 2001 208 Wainaku Avenue Hilo, HI 8872D Ph: (B08) 836-7187 Fax: (808) 834-0299 / _d ~ Walter Ozawa h Date MaulOffke t ~S_O~ P.O. Box 1237 Walluku, HI 88783 Jo ne L Lundstrom Date Ph:(BOB)244.7406 O Faz: (808) 242-1488 West Hawaii Office 76.187 Alakal Strssi Kailua-Kona, HI 88740 Ph: (B08) 93I-1468 Faz: (BOB) 391.1978 Anon-profit organlau~tbn