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COM 0122.029 2000-2002
Stephen K Yamashtro Harry A Takahazht 4lavor Director ` COUNTY 0~ ii,141ltils~l`I DEPARTMENT OF FINANCE 25 Aupunt Stmt, Room I I8 • Htlo, Hawnn %720252 (808) %1.6234 Fu (808) %I-8246 HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02) HUMAN SERVICES NONPROFIT GRANTS REVIEW COMMITTEE FISCAL YEAR ENDING June 30, 2002 DATE OF APPLICATION 1 /30/01 GRANT APPLICATION FOR YMCA Youth-At-Risk Services tt'roa+~ nn.> Legal Name ofOrgamzatton. The Island of Hawaii YMCA MaIlmgAddress. 300 W. Lanikaula Street, Hilo, HI 96720 Factltty/Site Address: Drector/Site Manager OrgamzattonPrestdent Robert K. Masuda Contact Person (Grant Wnter)• Frank Hustace Amount of Request for County Funds• $ $ 70 , 000 Total Annual Budget of OrgaruzaLon S ~ 2 ~ 474' q 79 Has the applicant applied for any other funds from the County of Hawau this fiscal year'1 ? Yes Souroe/Department: © No AgcncylProgram(s) ? Social Sernces ©Youth Prognuns ? Elderly Programs Check Categones• ? Culture and Arts ?X Education ? Other Briefly, define the program for which fuading L being regnerted: YMCA Youth-At-Risk Services is an array of programs for youth aged 5-18 that are developmentally appropriate and challenged-based. The goal of the program is to assist participants' goal achievement and to make healthy lifestyle choices. Funding is requested to assist the YMCA in making these programs accessible tal?Jawai'i County's children and famiiies. „ / 22.29 I. QUAi.IFIr'ING STA.~'DARDS FOR APPLICANTS An applicant must meet all of the following standards Be chartered or otherwise authonzed to do busmess m the State for chartable purposes and exempted from the federal income tax by the Inte[nal Revenue Service Have a govemmg board whose members serve without compensation and have no conflict of mterest between their regular occupations and the sennces provided Have bylaws or policies which descnbe the manner m which busmess is conducted, including management, audit, fiscal policies and procedures, policies on nepotism, and policies on management of potential conflict of mterest © Have at least one year's expenrnce with the service or activity for which the appropnahon is sought or can otherwise demonstrate to the satisfaction of the County suffiarnt experuee to successfully carry out the service or activity ® Be licensed and accredited m accordance with applicable rcquuemrnb of Federal, State and County laws R. GRANT CONDTfIONS The appLcant agrees to comply with the following tams and conditions poor to receivtng a giant award A Comply with applicable Federal and State laws prohibiting discrimmauon against any person on the basis of race, color, national ongm, religion, creed, sex, age, or handicap B Agree not to use any public funds for purposes of rnterbinmrnt or pergtusites. C Comply wuh such other requirement as the Director of Finance may preecnbe to ensure adherence by the nonprofit orgartizauon with Federal, State, and Couary laws, and pbbliahed ateaderda fm fiscal and program mamgemrnt D Allow the Director of Fmmce, the coauninees of the council and then abffs, and the I.egialauve Auditor access to records, reports, files, and other related dociunrnb m order that the program, management, and fiscal practices of the nonprofit organization may be monitored and evahwed to assure the proper and effective expeaditurc of public funds. III. RECORDS AND REPORTS A The applicant shall follow generally accepted accounting procedures aad practices and shall maintain booiu, records, dacumeab and other evidence which aufficienily end properly account for the expeoditurc of County funds. The boob, records and documrnb shall be subject at all reuowble trma to inspection, reviews, or atidib by the County expending agency, the Director of Fmmce, and the Legislative Auditor, or by their tepresentauva H The County expending agrncy, Duector of Finance, or County Cotmcil may request penodic wnttrn reports on the use of County funds C The nonprofit organiution shall submit a fiml wnttrn report to the Legislative Auditor within sutry (60) days aRer June 30 of the fiscal year The report shall mchide sit explanation of the public benefit drnved from the awarding of the grant, a haling of other funding sources end emouab obtained diumg the grant prnod, and s complete accounting of all expenditures supported by County of Hawm grant Gmda {pa Chapter 2, Anrcle 25, Section 2-142(d), Hawaii Couary Code, smmded Augwt, 1999}. -2: IV. QC?aRTERLY ALLOCATION Under no circumstances shall grant funds be disbursed m a lump sum paymrnt Grant funds will be disbursed to Grantees only through a quarterly allocation process The disbursement of grant funds can be formulated on an equal quarterly apportionment bests V. GRIEVANCE PROCEDURE The applicant will adopt and mamtam a gnevance procedure to assure proper accounting for any concern and complainb about ib program or services that may erase from ib members, employees, chenb or from other members of the public VI. DISCLOSURE OF INFORMATION All informanon, data or other matenal provided to the County by vutue of this apphcauon shall be subject to the Uniform Informaaon Practices Act (UIPA), Chapter 92F, Hawaii Revised Statutes. All such materrel b deemed government record and shall be open to the public end may be provided to other public and/or pnvete funding BOUICeB VII. CONTINUED ELIGIBILITY Any applicant or reeipknt who withholds or omits any material facts or dellbentdy misreprtaents such taco to the County of Hawall shW: (1) Immadiauly be disqualified from consideration for Noriprofit Grant funding, OR (2) be m nolanon of the terms of the Grant Agreement of County fiends in which case a grant agreement can be terminated by the County end the recipient or provider may be lisble to rcimbirne all or a ponion of any funds received therein. VIII. ACKNOWLEDGEMENT The Island of Haxai'i YMCA (Legal Name of Organizaaon) hercbyagreeatoadriiiiusterthe YMCA Youth-At-Risk Services (Program Tiile) in accordance wrath the tegulsaona, pohcip and procediiree prcacnbed by the Hawau County Finance Department. Distnbuaon of gram fuada is limited to grantee which ere in compliance with County rcguleaons, policies and procedures The County reserves the nght to withhold grant distnbuaons at any time the grantee is not in compliance It u the policy of the County of Hawni and for those who do bwiness wath the County m provide equal employment opportumtia to all persons regardless of race, physical dwbdmes, wlor, religion, se:, age, or naaooal ongin ea tnaadated by the Federal Ctvtl Rtghb Acb, as amended, and any other federal or state laws rclaaag to equal employment opportumaes. IX. AMENDMENT'S TO THE APPLICATTON/EVALUATTON The applicant ass»res that rt will submit to the Human Servrcee NonproSt Granis Review Committee (HSNPGRC) for pnor review and approval a wntten request and lusuficaaon for any changes, addiaoiv, or delenons to any portion(s) of the grant epplicaaon err a duly executed Gant Agreement of County Funds The appkcant will cooperate and assist in any effon undertaken by the HSNPGRC to evaluate, mepect or otherwise inomtor the effecuveness, feasibility, and/or coat efficiency of any and ell pracaces, pohciea sad procodtuea or acaviaea pursuant to this apphcaaon or my grant dwigmaon or allocation ranved e. a fault of this spphcaaon. -3- X. ACTHORITY A1VD CAPACITY OF APPLICANT The applicant certifies that tt has the authority and capacity to develop and submrt this appltcatton, and to fully administer the program(s) pursuant to this appltcatton UNSIG,YED PROPOSALS WILL NOT BE ACCEPTED! ~~~~t~Gt~`-t--G 1/30/01 Signature of Chairperson Date 1/30/01 Signature of Dtue 'ORES t'7E NT ~ CEo -4- YtvtCA Youth-At-Risk Services 2001-2002 Page I of 14 NARRATIVE QUESTIONS PROGRAM/SERVICE DESCRIPTION A. Overview 1. Descnbe the program for which funding is being requested. YMCA Youth-At-Risk Services is an array of developmentally appropriate and challenge- based programs for youths aged 5 - 18. Specific programs and activities in YMCA Youth- At-Risk Services Include. Recreational Day Camps - Summer Fun: Fun House (grades K - 3) Kids' Express (grades 4 - 8) Summer Y-Tots Preschool (age 5) -Holiday Fun Winter Fun/Express (grades K - 8) Spring Fun/Express (grades K - 8) -School Release Days Aquatics Program - Swimming Lessons (Youth to Adult) - Preschool Swtm - Swtm Team (12+) - Spnngboard Diving (12+) - Synchronized Swim (12+) - Jr Lifeguard (12+) - Windsurfing (12+) - Sailing (12+) - Surfing (12+) - SCUBA (12+) Camping Program - Sailing Camp (12+) - Surf Camp (ages 12+) - Aquatic/SCUBA Camp (12+) - Coral Reef Eco-Systems Education Camp (]2+) - Volcano Camp (grades K - 8) - Camp Watpt`o (12+) Youth Sports/Fttness Program: - School Health and Fitness (grades 5 - 7) - Ponekos basketball (grade 3 - 12) - Na 'Opto volleyball (grade 3 - 12) - Jalapenos Basketball (grade 3 - 12) 1 YMCA Youth-At-Risk Servtces 2001-2002 Page 2 of I4 - Youth Soccer (grade K - 12) - Sailing Team (12+) - yoga - Taz Cht (7+} - Martial Arts (ages 7+) - Go~u Karate - Tat Kwon Do - Atktdo - Jr. Tennis (12+) - Gymnastics (grade 3 - 12) - Vvrestling (grade - 12) Teen Programs. (grades S - 12) - Summer Youth Academy - Tutoring Program - Youth-in-Government - YouthMapping - Youth Mentonng - Jr. Leaders - Late-Nile Basketball - Skatepark 2 What unique or significant service will be pmvtded? YMCA Youth-At-Risk Servtces is unique in terms of its philosophy, program development, and service delivery. Philosophy The primary goal of all programs developed by The Island of Hawaii YMCA is to strengthen families by promoting meaningful opportunities for physical and emotional growth for both individual family members and for the family as a whole. YMCA Youth- At-Risk Servtces is guided by the YMCA values of equal opportunity, respect for culttual diversity, and individual and shared responsibility. Youth-At-Risk Services provides challenging opportunities and encourages yotmg people to practice effective interpersonal skills that help them develop increased self-understanding. Skill development is reinforced by staff members' interaction with program participants, and younger staff members are encouraged to assume greater responsibility for program guidance as they gain experience and skills. Progrmm Development All YMCA programs are volunteer-driveri/staff=managed, a management process used at YMCAs throughout the world By design, the development of YMCA activities is a cooperative effort between members of the corporate and branch boards, other program 2 YMCA Youth-At-Risk Services ?001-2002 Page 4 of 14 which enable youthful participants to identify and achteve personal goals. B. Problem/Need: 1 What is the problem need the proposed program service is designed to meet? An a]armtng percentage of Hawaii County's youth is considered "at nsk " A fragile island economy, divorce or other faintly fragmentation, and continuing exposure to alcohol, drugs, and violence aze factors that can influence behavtor. Young people aze increasingly tempted to make unsafe or unhealthy choices that often result in anti-social behavtor, erratic performance in school, depression, and increased dependency on alcohol and drugs The YMCA is not an intervention agency, but addresses the symptoms of faznily dysfunction by providing individuals and families with activates and programs that stimulate healthy development. YMCA Youth-At-Risk Services provides a safe place for youths to identify essential skills, set personal goals, and be recognized for their achievements 2. Who is the tazget population and what aze the specific needs The target population is the youth of Hawaii County. Our young people have the fewest number of structured recreational opportunities per capita in the state. The combination of few program opporturties and the continuing economic fragility of Hawat`i County make participation to meaningful activities impossible for many of our youth and families. YMCA Youth-At-Risk Services addresses this by providing relevant programs and financial assistance for those who need it most 3. What is the geographic azea(s) to be served, and hours of operation? The Island of Hawaii YMCA has outreach in four geographic areas: East Hawat`i (Waiakea Settlement YMCA in Hilo), Puna (YMCA Imua Punawaena in Piihoa), West Hawat` i (Kona Faintly YMCA), and North Hawaz`i (Waimea Family YMCA). Each branch is open Monday - Fnday, 8 00 AM - 5.00 PM Hours vary. C. Collaboration/Coordination: 1 What specific measures will be taken to collaborate/coordinate with other cotnmumty resources to achteve maximum program efficiency and cost effectiveness The Island of Hawaii YMCA collaborates with many community organizations to share resotuces and to present quality programming for children and families. The YMCA collaborates regularly with the following organizations. • State Department of Education (Keonepoko, Chiefess Kapt`olani, I{aktakai, Kealakehe, Honaunau, Ho`okena, Waimea, and Waikoloa Elementary Schools) 4 Y~1CA Youth-At-Risk Services 2001-2002 Page 5 of 14 • State Department of Human Sen•rces • State Office of the Attorney General • County of Haw•ar`t Corporatton Counsel's Office, Famtly Support Drvtston • County of Hawar`i Prosecutor's Office • County of Hawaii Department of Parks and Recreation • County of Hawar`r Office of the Prosecuting Attorney • The Famtly Court of the Third Ctrcutt • The Children's Advocacy Center • Domestic Violence Interagency Team • Family Cnsis Shelter, Inc. • West Hawar'i Baz Association • Legal Atd Society of Hawaii • Hawaii Centers for Independent Living • Queen Lili`uokalani Children's Center • North Hawaii Community Children's Council • Kanu o ka 'Arna New Century Public Charter School • Punana Leo o Hawar'r (Hawaiian Language Immersion School) • Kula Kar o Pun: (Hawaiian Language Itrunersion School) • The Kamehameha Schools • St Joseph's Academy • King Kamehameha's Kona Beach Hotel • Pono Holo Ranch • Kehena Ranch • Kahua Ranch • Pazker Ranch • Watkoloa Bay Club • Imtola Congregational Church Community partnerships that support the YMCA Aquatics Program include• • Kawaihae Boating Association • Kawaihae Canoe Club • Kawaihae Commercial Fishing • Kawaihae Sailing Association • Kawaihae Shopping Center • Makal:'r.NaKularwa'a • Mo':keha Hawattan Sailing Canoes • Na Arkdne o Pu'ukohol6 • Pro Divers Hawaii • Pua Ka '!lima o Kawarhae In addition, the YMCA collaborates and/or receives assistance from• • Hawaii Island United Way • Jaycees of Hawat`i 5 YMCA Youth-At-R~sk Services 2001-3002 Page 6 of 14 • Hilo Y's Men's Club North Hawaii Rotary Club • Lion's Club International Army Reserve Civil Engineer Corps • Hawaii Rodeo Cowboy's Association • Irotunan Triathlon • McDonald's of Hawaii • Pepsi-Cola Company • J C Penney Company, Inc. • Combat Services Support Group #3, Kaneohe Marine Corps Air Station • Numerous pnvate bustnesses islandwide The Island of Hawaii YMCA also partners with chazitable organizations, foundations, and corporations to present quality programs for children and families. Sponsonng organizations include• • Harold K L. Castle Foundation • McInemy Foundation • Atherton Family Foundation • Cooke Foundation • S N. and Mary Castle Foundation • Ronald McDonald House Chanties (Hawat`i & National) • The Seto Foundation • The State Foundation on Culture and the Arts • Hawaiian Electric Industnes Chantable Foundation • Hawat`i Electric Light Company, Inc • Victoria Ward, Limited • C. Brewer and Company, Limited • J Watumull Fund • Foodland Community Fund • Visitor Industry Charity Walk • Hawaii Women's Legal Foundation • West Hawaii Fund • Hawat`i Community Foundation • U. S Windsurfing Association • Parker School Trust Not listed above are numerous private individuals, including attorneys, cluucal psychologists, and physicians with whom the YMCA actively collaborates These collaborative relationships aze important for delivery of needed services, particularly in the azeas of financial assistance and the use of facilities 2 How wi Il these measures reduce or eliminate any existing duplication of services to your designated target group 6 YMCA Youth-At-Risk Services 2001-?002 Pale 7 of 14 The YMCA uses a vaziety of activmes and processes m its programs/services similar to other agencies/organizations, but which differ in teens of purpose and/or objective Although a stated goal of YMCA recreational and athletic programs is to develop appropriate skill(s), primary emphasis is always placed on chazacter development Twin goals of YMCA collaboration with community organizations is to 1) shaze and interpret information that ensures YMCA programs and services meet the needs of the community, and 2) generate stable financial resoiuces and make productive use of community facilities to ensure programs remain available and affordable for all D. Goals and Obeectives: 1. What aze the major goals/benchmazks of the proposed program The goals of YMCA Youth-At-Risk Services are to• a) Offer a range of safe, developmentally appropriate programs that provide young people with opportunities to identify and achieve personal goals and to practice interpersonal relationship skills; b) Enable each participant to identify and achieve a personal goal that encourages development of a healthy lifestyle, The benchmarks will be measured by pre/post program surveys and evaluations, parent evaluations, and staff evaluations and observations as well as by monitoring from funding and regulatory resources 2 What specific objectives/action steps aze planned for each goal? Specific action steps in the YMCA Youth-At-Risk Services are as follows a) Safe, meanrng~ul programs of high quality -Young participants and their pazents aze surveyed periodically as part of the specific program activity to monitor quality control; b) Participant goal achievement -Participants aze asked to identify their goal(s) during the program applicationlonentation process. At the close of the program, participants aze surveyed to determine if they have achieved their identified goal(s) Goal achievement will be verified by staff observations and by pazents and participants overall program evaluation. 3 What is the timeline (start and end dates) for each action step? 7 YMCA Youth-At-Risk Services 2001-2002 Page 8 of 14 Action steps described above are conducted at appropriate intervals during each progtazn Program start and end dates vary throughout the year. • Summer Recreatton Day Camps (Summer Fun Fun House, Ktds' Express, Summer Y"-Tots). Camping Program: (Sailing Camp, Surf Camp, AquaticlSCUBA Camp, Coral Reef Eco-Systems Education Camp, Volcano Camp, Camp Waipi`o); Youth Sports/Fitness Program (Na `Opro Volleyball, Jr Tennis, Gymnastics, Wrestling, 1Vlartial Arts), Aquatics Program. (Progressive Swimming, Synchronized Swtm, Springboazd Divtng• Sailing, Surfing, Windsurfing, SCUBA), Teen Programs: (Late- Nite Basketball, Summer Youth Academy, Skatepazk). • Fal] Recreation Day Camps• School Release Days, Aquatics Program: (Progressive Swimming, Preschool Swim, Jr Lifeguazd, Windsurfing, Sailing, Surfing), Camping Program• Waipi`o Camp, Youth Sports/Fitness Program: (School Health and Fitness, Ponekos and Jalapenos Basketball, IVa 'Opro Volleyball, Youth Soccer, Sailing Team, Martial Arts), Teen Program• (Tutoring Program, Youth and Government, YouthMapping, Youth Mentoring, Jr. Leaders, Skatepazk) • Winter Recreation Day Caznps• (Holiday Fun• Winter Fun, School Release Days), Aquatics Program (Progressive Swimming, Preschool Swim, Jr. Ltfeguazd, Windsurfing, Sailing, Surfing), Camping Program Waipi`o Camp; Youth Sports/Fitness Program (School Health and Fitness, Ponekos and Jalapenos Basketball, :'~'a `Opro Volleyball, Youth Soccer, Sailing Team, Maztial Arts), Teen Program (Tutoring Program, Youth and Govenment, YouthMapping, Youth Mentortng, Jr Leaders, Skatepazk) • S~rme• Recreatton Day Camps: (Holiday Fun Spring Fun, School Release Days), Aquatics Program (Progressive Swtmmtng, Preschool Swim, Jr. Lifeguazd, Windsurfing, Sailing, Surfing), Camping Program• Waipi`o Camp; Youth Sports/Fitness Program. (School Health and Fitness, Ponekos and Jalapenos Basketball, ,'Ja `Op:o Volleyball, Youth Soccer, Sailing Team, Martial Arts); Teen Program (Tutoring Program, Youth and Goverment, YouthMapping, Youth Mentonng, Jr. Leaders, Skatepark) 4 What significant client-centered outcome(s) will the program achieves How many participants will attain at least one personal program outcome? Seventy-five percent of the participants in YMCA Youth-At-Risk Services will achieve at least one personal goal at the completion of each program. Participants identify personal goals at the beginning of each program, and evaluations aze conducted at the conclusion of each program to determine success rates E. Service Delivery: 1 What methodology will be used in the proposed program's delivery of service(s)? 8 Y41CA Youth-At-Risk Services 2001-2002 Page 9 of 14 Program services will be delivered congruent with the YMCA of the USA national standazds All members of the YMCA staff have received appropriate training for their positions. Staffers w•ho require specific certification as a condition of their employment, (e g Life Saving, CPR, Swtm Instructor, SCUBA Instructor, etc complete YMCA training and receive certtficatton pnor to hiring The YMCA provides a high level of safety for participants, and ratios of participants to staff aze consistently below minimum state requirements (e g State of Hawat`i 20 1; YMCA 14 1) F. Evaluation: 1 What process will be used to evaluate the program and servtce(s)~ The following instruments evaluate YMCA Youth-At-Risk Services • Interviews and surveys of program participants and pazents; • Staff observations to determine participants' achievement of identified goals and/or skills, • Momtortng by appropnate regulatory agencies. 2 How will this process measure the outcomes specified in Item D (1-4)~ Participant and/or staff input on progress towazd achievement of identified goals is a key element in overall program evaluation. Since each participant identifies desired goal(s) and stands to benefit from his or her achievement, it is appropriate that each participant assume same measure of responsibility for self-evaluation G. Proeram Fees: 1. Does your organization charge a membership fee for service participants The Island of Hawar`i YMCA has one membership rate, $10.00 per individual per year. 2 Does the proposed program charge participants a fee for service(s) provided by your organization a) Descnbe or attach the fee for service information: Recreational Day Camps. $100.00 per week, inclusive. Suriuner Fun (FunHouse: grades K - 3), Kid's Express (grades 4 - 8). Winter Fun, Spring Fun (grades K - 8), $20.00 per day, inclusive. School Release Days, $15 00 per individual/$30.00 per family. Aquatics Program (grades K - 12) 9 YMCA Youth-At-R~sk Services 2001-7,002 Page 10 of 14 Progressive Swtm $40 00 fora ] 0-day session Water and Ocean Safety: no charge for elementary school program Vlindsurfing $55 00 fora 2-day course, inclusive Satltng (ages 12+) - $100 00 fora 4-week/24-hour course School Health and Fitness (grades 5 - 7) Satltng Camp (ages 12+) $140.00 for a I-week camp, inclusive Volcano Camp (grades K - 8) $160 00 fora 2-week camp, mclusrve Youth Sports (Ponekos basketball, Na 'Op:o volleyball) no charge Late-Nice Basketball (grades 8 - 12)• no chazge Youth-in-Government: (grades 8 - 12) no chazge Martial Arts (ages 7+) $25.00 monthly b) Describe how you will ensure that all interested parttcipants will be included despite an inability to pay the entire fee The goal of YMCA Youth-At-Risk Services is to provide safe programs and activities that challenge youths and support their physical, mental, and emotional development. Although YMCA programs are reasonably pnced, some families are unable to participate without financial assistance. Collaborations with such agencies as Queen Lili'uokalani Children's Trust, Department of Human Services, and other agencies and community groups helps strengthen the YMCA's financial aid program and helps ensure program participation regardless of ability to pay. H. Viabili 1 What is the justification or rationale for the expenditure of public funds for the proposed program As a direct result of continued public funding, the number of youths able to participate in YMCA Youth-At-Risk Services programs is increased by providing access for financially- challenged families The YMCA encourages partnerships with agencies and organizations whose philosophies aze congruent with the National YMCA movement Benefits from these partnerships include sharing facilities, involvement of YMCA staff in other agencies' programs, and cultivation of scholarship support. 2 What are the financial and programmatic plans to stutazn the proposed program beyond the upcoming fiscal year? YMCA Youth-At-Risk Services is an integral part of overall YMCA programming and its activities will be offered to the community beyond the upcoming fiscal year Public funding is used to subsidize expenses so program fees remain reasonable, thus ensunng Y programs are accessible to increasing numbers of youth and their families. 10 YMCA Youth-At-Risk Services 2001-2002 Page I I of 14 I. Bud¢et; Please see attached completed budget tables 11 Y'v1CA Youth-At-Risk Services 2001-2002 Pagz 12 of I d ORGANIZATION/AGENCY INFORMATION A. Board of Directors: 1) Has the organization's Boazd of Directors received formal training within the past two (2) years? All corporate and branch board members receive formal training when they loin their respective boazds There is no certificate issued for the training. The training includes a Boazd of Dtrectors manual that outlines members' responsibilities. In addition, new members are encouraged to attend the National YMCA Key Leaders Conference held annually in Honolulu. 2) What are the primary roles and responsibilities of your Executive Director? The Prestdent/CEO is responsible for the overall management and development of the YMCA, including • Boazd, volunteer, and staff development, • Capital and operating fundraising; • Community development and relations, • Establishing a system of environmental and outdoor education programs; • Long-range planning 3) What are the arimarv roles and responsibilities of your organization's Board of Dtrectors' (Clarify role of executive officers vs. general membership). The primary roles and responstbtlittes of the Board of Dtrectors aze • to adopt rules and regulations for the conduct of meetings and of the Corporation; • to appoint or approve the appointment of committees; • to define the duties of officers and committees; • to employ and define the duties of agents and employees. • to delegate duttes; • to establish and discontinue branches, • to establtsh general policies for the Corporation and to manage the business affairs of the Corporation In addition, all Board members are responsible to assist the Corporation with annual SME and other fundraising efforts Officers of the Corporation are the Chair, 2 Vice Chairs, Secretary, and Treasurer The officers have specific duties in addition to those of the general members of the Boazd of Directors. (Please see by-laws.) 12 YMCA Youth-At-Risk Services 2001-2002 Page 13 of 14 B. Past Performance: 1) Hov< effective has your organizationiagency been in achieving program goals in the past two (2) fiscal years? a Quantitative data on numbers sen,~ed In 2000, through programs, services, and special events, The Island of Hawaii YMCA touched the lives of over 9,000 individuals Of that number, over 3,000 yotmg people participated in YMCA Youth-At-Risk Services programs These are tmduplicated numbers, and many youths participate in several programs. b Qualitative data showing number and percentage of participants achieving measurable outcomes Measurement of outcomes was inconsistent dunng the past program year, a result of implementation of new diagnostic tools and assessment protocols. Although anecdotal infonriation exists on participant progress, Association-wide assessment will be in place during the current program yeaz. C. Financial• 1) Has your organization's current program operation remained the same as last year? What mayor program or financial changes will be incurred next yeaz? Program The Island of Hawaii YMCA has extended program outreach into Puna through YMCA Imua Punawaena in Pahoa YMCA Imua Punawaena is acommunity-based effort established to identify and meet the needs of youth in the Lower Puna area. A principal accomplishment of YMCA Imua Punawaena is operation of a jitney service to transport youngsters home from school from afterschool activities and to help students acquire mazketable skills through education, training, work-based learning activities, and opportunities for leadership training Y1vfCA Imua Punawaena leases 1,000 squaze feet of office space in Pahoa and has sufficient resources to adequately conduct programs and services of consistent high quality YMCA Youth-At-Risk program offerings remain substantially the same New offerings include Aquatics (Synchronized Swim, Spnngboazd Diving), Camping (Coral Reef Eco- Systems Education Camp), Youth Sports/Fitness Program (Wrestling, Goju Karate, Tae Kwon Do, Aikido) Financral Each year, Sustaining Membership Enrollment Campazgns (SME) provide important funding that sustains branch and Association operations. Over the past several years, projected fundraising goals have been achieved at all branches, and the success of a 13 YMCA Youth-At-Risk Services 2001-2002 Page 14 of I~ corporate S1~lE tndtcates increased community awareness of Y!NCA goals and prtortttes 2) What is the status of all of your orgamzaUOn's major contracts or agreements for the coming year (employ agreements, office leases, pnmarv grant revenue/supplier, etc All current contracts w•tll continue for program service and facility use and/or lease. No maJor contracts were added for programs to YMCA Youth-At-Risk Servtces 3) How does the proposed program fit into yoiu long range financial plan Providing quality programs that assist our commtmity's youth in developing healthy lifestyles is a goal of our Association and of the national YMCA movement. SME, our pnncipal commiinty fundraising effort, is dedicated to youth services development D. Monitorintr: 1) During the past two (2) fiscal years, what financial and/or administrative monitoring has your organization received from any and all funding sources? Department of Education - A+ Program Naomi Morita 974-2002 Coimty of Hawat`t Curtis Tyler 961-8225 Department of Human Servtces David Bouemer 586-5672 Judiciary, CADR Elizabeth Kent 522-6464 Hawaii Island United Way Cazol Feldman 326-7400 E. Alcohol. Tobacco and Drug-Free Workplace Policies and Information: 1) How does your organization address alcohol, tobacco, and other drug prevention information dissemination as part of your workplace and/or program environment Workplace Smoking is not permitted in YMCA facilities. Staff members are encouraged to adopt a healthy lifestyle that rncludes exercise, good nutntion, and awazeness of the deleterious effects of tobacco, alcohol, and/or drug use Program Rtsk management training is given to all staffworktng to youth programs Program curriculum tncludes Info on the effects of tobacco, alcohol, and drug use. 14 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 c y ~ ~ O ~ M ~ N ~ N C J y I y ~_w C O t0 LL O O N O O N 0 0 0 0 0 c7 O O O 0> t7 ' N O O N O N n a0 C 1~ 01 f") 0 0) O O C N c") O W O W~ O ~ r ~ N V N N. 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O ~ E ,r W 'o N W y u ~ -S V S~ 2 ~ - o ^3 ~ u. a = ~ Z ; - ~ s ~ v u b l.6 ~ ` ~ C7 ; m A ' ~ u. ~ m oe y 9' ~ F' LL! ~ 2 ~i a A o ~ ~ u ~ pe, a. aS rss i- o Z ~ ; ~ ~ ~ v ~ ~ ~ a. ~ ~ v ° u N N 7 u 0. Q Stephen K Yamashuo _ H A Takahashi Mayor . - atrY Director CODU 1 I Vi' ~'Il~t[l~isl DEPARTMENT OF FINANCE 25 Aupunt Street, Room 118 Hilo, Hswen 96720252 (808)961-8234 Fex(808)961-8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02) FINANCIAL QUESTIONNAIRE Please include as an attachmrnt an explanation for all "NO" answers to questions #1 thru #l l below Yes No ? 1 Has the agency operated continuously for the past thrx (3) years? ? ~ 2 Has the agency operated with a positive cash flow for the past thrx (3) years? ? 3 Does your Board of Dvectors approve a detailed cash flow budge before the beginning of r~ each fiscal year LJ ? 4 Do your Board meeting minutes show that quarterly financial statements are approved ? 5 Is your egwty balance at least 20% of your Total Liability balaace~ ? 6 Is your Total Current Asset balance larger than your Total Curreat Liability balance ? 7, Are bank reconcrliadona and accounting performed by someone otha tfian the check stgnatory~ ,L-'~J,/ ? 8. Are you fiilly msurod for the agency's vekucle(s) and bwlding(s)? lid ? 9 Is your Workers' Compensation at least 2% of payroll? ? 10. Are you current (non-delinquent) on all payroll and payroll tax payments? L~ ? 11. Is the agency free of any peadmg Itttgation, Ions or judgments? ? ~ 12 Within the past 12 months, has the agrncy applied for vendor or bank credit aad was domed credit? If yes, please explain. As the grant applicant, ! certify that the agenry has satvfactonly responded to each ojthe above questions and a:plained ar needed !hereby certify that thv rnformaaon v true and correct to the best ojmy btowledge Agency: The Island of Hawai' i YMCA Phone: 961-0699 Prepared by: Diana Neison / YMCA Finance Dir. ~~Y~ /~30-0/ Pnm N.mdruk Dua Cemfiedby ROBERT 1C. MflSUDA l/30~0~ Pnnt None of Eaaeuure Duecmr St~WOa Due vl 11:12 808-885-5370 ISL. OF HAWAII YMCA PAGE 92/02 Financial Questionnaire- Explanations 2 Has the agency operated with a positive cash flow for the past three (3) years No, The Island of HawaiS YMCA had a loss at the and of fiscal year 2000 (period January 1- December 31, 2000) The Assoelation funds assets at the time of purchase, the loss was a resuR of the annual depreefation for fixed assets. 7hls loss was not a general operating loss, nor Is rt the result of a cash flow defiui v 1519 Page 5 - 1 Island of Hawal'I YMCA Kamuela, HI m F)nancial Report of Member Assoaabons to the NahonalCounal riuai MonWYear Enalnp The financial tlata must incluoe all net asset praups unreatncted, i ^ lemporanry restrlded and permanentry rosVitteC (Example t1/99) I. Revenue by Source II. Percentage Support Exclusions S Amount 8 Amount 1. General Contributions X22. Corrtribuad Volunteer Servlees 100s ~ (This must equal Ilnee 3, 40) 2. Annual Campaign ;23. Caplal Campaign Conbibutions Revenue 130s ~ (This must equal Ilne 4) 3. Contributed Volunteer 24. Legacies, bequests and addltlons to Svcs (must equal Ilne 40) 140a endowment not used In operotlons. '4 Capihl Campaign - ~ 7. Iamizs an 8ehsdulethan Ilns Contributions 180s ~ 1 5. Special Event 25. Govt and Foundation Grant and 300s a Corrtrocb. (Thb must equd or t» ~8. International Income ~ ices than Me sum of lines 9 and 3ooe to. Iambs on sohedule 5.1s) 903 , 7~/3 T. Legacies, Bequeab and 26.80% of Resident Camp Income Additions to Endowment 500s (Cannot exceed 60% of line 14) / 83 .8. United Way 27. RMltssdllJnresilrad gatne and ~ BOOe a~ Iwws on InvMtrneha. (This Foundation Grants must egwl line 19) 1000s DD 28. Pass-Through Fees and Other i10. Government Contneb I (Ibmlxe on Selredule 8~A) (p5 7y3 1000s 49. IMSmatlonal Exclwlon .77. Membership Duea (Thb mwt sgwl Ilns 47. Itsmizs tlaoe on sehsdule 5-4s.) a a 72. Residence Revenue 30. Total AUSwrable Excluslom 7200s i (Enter on Ilne 32) Q3O, o~,JO X13. Child Caro Fws 1300s pZ 7 / 14. Resident Camp Income III. Computation of Percentage Support for 1999 13ooa 8.3!0(0 1S. Day Camp Feea 31. Total Revenw 1300s ~S~ 07 (This must equal Iles 21) ~f ~ 83 '16. Program Feea .32. LNS Toal duo; au a uslons C jOi X30 1300s / O9~ (Thbmust '17. Saies o1 Supplies and 33. Total Rewnw Sub)eet to Support Servlees 1400s (Lies 31 minty 32) BB9, /53 18. Investment tneome • 31. Percsnbps Support Computation Inarwt and dividends 1510s / y7y Rat (FxampN 2.0) q7. ~ 19. Real~ed/Unroallzed 1520s 35. 199Y Actual Percsnags Support gains and losses on 1530s (Vne 33 tlmea roe err sins 34) Irneetmenb 38. 2000 Estknabd Percenage I20. Mlscelleneow Income I Support a , 5~ ,600. acv, 078 X21. Total Revsnw Wei Awet All Grou / 1519 -Island of Hawal'I YMCA Page 5 - 2 IV. Expense by Object Code V. Expenses by Functional Activities t Amounts (Rekr to the 1999 gubelines and mstruaions) 37 Salaries Allouuon 2100s Q i Amounts Psreenhgs ~ Sz.Program 38 Personnel costs, ~ y ~ ~5 mcluding benefits. 53 Management and payroll taxes, and Oarteral workers compensation 2300s ~ 54,Fund Ralatng a 39 ProfeBalonal Fees y8 / 2400s SS.InterestExpenaee 40 Contributed Vdunteer Svcs (must equal line 3) 2490s I SB.Total Expenses (Line 41.Supplies a ~.J 86 must equal line 5l) / 9i 9 toooo% 2500a 42.Occupancy 2800s ~ 43 Total insurance, including building and VI. Additional Financial Data grounds, equipment, vehtele. and other z700s 44 Equipment Purchase, S7. Total Debt Rental and Malnbnanee 2900s (p .J 4S Media 9ervlw _Publleity ~ 3100s 58. Indlpts fire eurront valve 46 Percentage Support of your endowment fund as y3 of your end of year. ~Ij, i ssaoe j 47.InUmatlonal Expenditures 3860s 59. Total Assets • 46.Finaneing Cosb 5 / 3700e i 49.Depnclation 4000s ~y 07 60. Total Liabllitlss 60 Other Expenses z9oo. y,SB. 7/t!o through 3600s / 61. Net Assets ' / ! S1.Tohl Expenses d a, 79Y 3880a / Bz.QurrontAweb 339, DD/ 63. Current LIab111Ues 350 9Jrs 64. Total Capital Assets a 7,~, 87,5 Signature of Executive Deta YMCA Conlaa Person Tebpane ~ia.va Ne [soiv X08- 9G/-aG e Person that YMCA of the USA should eea a ws Nve Questkxa 1999 Pass-Through Fees and Other Exclusions Page s - a Association Name Island of Hawaii APPENDIX A Association Number: 1519 SCHEDULE 5-4A Type Descrtptton Please Refer to the Annual Report Manual S Amount 1 Fees Transmtttcd to another assocmtlon 2 Dtrect fund ratsing expenses (or rpectal evenly Fi~eytvt TORrna /I~rA ~ -NOf-Tji Tria O~v S J Cost of Goods Sold 4 Jotner Fecs 5 Certain Student Y Branch Income b Independently Chartutd Resident Campo and Conference Centers 7 In Ktnd Conutbuttons Pass Through - e g Ftnanctal Atd/Scholarshtpa polar S w~, 000 8 Other A S B i'a / ~ c D (Total should equal line 28 page 5-1) Total: s(o5 7U 1999 International and World Service Expenditures SCHEDULE S-4B World Semce S S Amount Contributed Dtrect to Month Name of ProJecUCountry Contributed to National International Y's end Inti'i Programs Qu6 - d 3 ~ rt U SUBTOTAL S S , EGG (Total should equal line 29 page 5-1) GRAND TOTALS OF SUB-TOTALS S 1618 Pages-t Island of Hawai'1 YMCA Kamuela, HI ?=lnancral Report o/ Member Assodabons to the Nations! Counal nwY rrr nEN~ The financial dMa must IncluM all nd eesd prwps unniUklW. I~' ~ ~ ~POnnty reamdW and pemtananty natrlaed. (EsartpN 17AQ) 1, Revenue by Source II. Percentage Support Exc(uslons i Amourtt¦ i Amourlta 1. General Contribution. 22. Contrltwtod VoluntNr 8orvlees 100a Thb molt INI IinN a, 40) Z. Mnual Campaign 23. CspMal Campaign Contributions Revenw 130. y7 O Rhlemwt• uallirta4 3. Contribubd VoluntNr 24. t.sgSOfN, bagtau4 and additlons to ivea.tmtrst • ual Ilna 40) 140. sndowmsrR nOt and In opsr¦tlons. 4. Cor~iblbutlom i~ 1605 7. I~niu e~0cMdtas ~Ihsn lino e. Speelsl lvenb te. Dort and Fouttdatlon Oranb and 300a Contne4. (Rds must sgrral w be e. Irrternatlonal Income INS flan tlto sum of Yeas 9 and 300a 10. Itsmi>ut on tiehsdlrM 6-0B) 7. ugaeNs, ttequerb ¦rrd 2e. 60% of Resident Gmp Inoomo Additlons to Endowment 600s ICaturot s>oes¦d IOti Ot Ilne 14 e. tlnHad Way 2t. RealtosMlnreallaed e¦?n•and a00s IoNN on Mltvssrnstks. (This 8. Fotmdetion f3nn0a mtatde4ual Nrts 1e) 1000e 2e. PaerThrough Fns and Other 10.Oovernment Contracts (Itemtn on eotredule 6iA~ / ~j/(Qj" 1000. 2f. Mlerrtaeorul Exetwion 11. Membership Duoa (This moat ptrl IIM 47. Nemit:e 7100s on SeMduN eJY.) 1t RNidonoe Revenue 30. Total Allowable Exoluslons 1=00, _ (Erttsr on utr 3:l 13. Child Cam FeN 1300s 14. Resident Camp Income I11. Compttbltlon of Percentage Support for 1886 1300s 15. Day Camp FNS ~ 31. Total Revsrare 1300s / ` IThls mtatt a wl Iins 21 / 9 16. Prognm FNS 3t. LNS TolM ANowabN Etoehplons 13o0a y y IThA mtta! • ual IkN it) 17. Satin or SupWIN and 89. Togl Rsvsnw tiub)set to 13upporl 9eMae 14o0s (Une 31 mama 3 1e. MwseneM Ittcoms - 34, Pareen4gs support Campue¦tlon u,tn.et.na dMdends 1510. GG.Z Rstr exampl. s.m a, O 10. RNImodNnraatked 16tOs 36.1iee Aohral Wreanfaps SuppoR gains and l0eesa en 16305 lJrre 33 limn rate en Srts 34) ImresRnelMs 3a.1Nq Estima6ed Psroentage 20. Mieeetlane0w Income 8uppert O leoa 'r 21. Total RwMw NetAaeatAllOreu . / .SG y59 w.. vur• ~r.. r lew ow•...r•ti •nA M+nninn Av Fehn~¦N 26.1al9 1579 • Island of Hawai'I YMCA Pages-2 IV, Expense by Ob)ect Code V. Exp~nsea by Funeflonal Activities f Amounts (Refer M the 1998 puWalktsa and Marruenon:) 77. Sd•rtN Allocation 2100s 7 / / 67. Pwgnm i AmaerlM P•rcan 76. Personnel toss, / / InWudlnp benelNe, 6~. ManeywneM and payroll taxaa, and Geranl workers eempanaatlon 2700s A? 64. Pund ItaNlno ~ a 8 79. Prohastorlel Fees 9rs9 / 400a lif. Interest I:=pansea 7 40. Conbtbutad Volunteer Svcs mwt • 1 time 7) 44tH. 08. Total t:xpernaa IUne 41.lupptlw 66mwtequallirls611 (p/D,ap~j too.t!otc 2600s 12.Oeeupaney a y eoo. 47. Tobt krunnee, IneludinpbulW4lpand VI. Additional Financial Data prounde, equipment, vshleN, andother 2700a 44. lquipment Purehase, ti7. Total Debt Renal and Mr(nananc• 900a i, , / 46. IAedla Servke ?ubNelty i~.- 3100. y 6a. Indloat. tlt. wr»nt ~ 41, PereenUpe Suppok 600a / . 8,~q of your •ndd a ynrt. Nnd as Q O 47. Intematlonal Expendlturee 6ioa 69. Total Mesh u. Flnenelnp toes lpSS, G 89 tooa N. Depnelatlon eo. Total 4ablllpea D f+0.ONerEupeneq OOa a• 7 ySS p79 rough scoot y 933 s,. Net Aeseb st. Total Expenps /99, BD 9 36ws / /D, oTO;J' s"a~' 3a 8, 933 i7. CuneM t.tebllltlee 3ia, /G'/ S4. Tow Caplnl Aaae4 d G 9, 77.5 9knelurs of Raecutlw: pale YM Contsd Perron TNspAone 07L ~??~-9G/-a~ 49 Posen en.t CA or ar eneeld n~we~ Rectum W the riCA o(ttte U8A, Research and Piannlrp, by February 2i,,flH • ~ 1 ~'~1~ 1 111 .11" .l l ..1 :i• ~ It_ Legacies, Bequests and Endowment Additions Not Used In Operations Page ~ - a Association Name Island of Hawai'I Association Number: 1519 APl?ENDI X A SCHEDULE 5.3A Grantor or Fund Name Description of Bequest or Endowment Purpose $ Amount (ToW should equal line 24 page S-1) Total: S Government and/or Foundation Grants and Contracts Exclusions SCHEDULE 5-38 Government Agency Nama and Description of ContcactlProject Fiscal Year Billing and/or and/or Grantor Name Project/Pro~ram Dates Receipts S Amounts f ~ 7 -4 I y~ 7 O f I7- _ ~ e ~ . i• f / y - v/ o v i -r - (1'otat should equal line 25 page 5-t) Total: s ,1' D as ~ 1998 Pass-Through ees and Other Exclusions Page s - q Association Name Island of Hawai'I Association Number:1519 APPENDIX A SCHEDULE 5-4A ~'a Descnplton: Please Refer to the Annual Report Manual S Amount I FecsTruisminedtoanonxrauociatlon Z Direct fund» taing expensr~ for specwl events i[C rve qvr •r yryp •7~r /tq a p,~~ 3 CostofGoodsSold r ~ ~ 4 loner Fees S Cenatn Student Y Brooch Income 6 Independently Chartered Resident Campo and Cankrenee Centers 7. In Kind Contra Wlions Pass Through • e g Finmeiet Aid/Scholarshfps 8, Other A 9 T~ ~ D (Total should equal line 28 page 5-Z) Total: S ~ y ~ 1998 International and World Service Expenditures SCHEDULE S-4B Wald Service S S Amount Contrlbutad Dtrcct to Month Name of t?rolect/Country Contributed to Netlanal ltnertutlooel Y'e end lntl'1 Progruns r' rt Ir r ~ _ SUBTOTAL S (Total shotild ogtlal line 29 pogo S-1) t:l•RAND TOTALS Op SL1A-TOTALS S + Taketa, Iwata, Hara & Associates, LLP Certified Public Accountants & Consultants 101 Aupuni Street, Suite 139 Hilo, Hawaii 96720-4260 INDEPENDENT AUDITOR'S REPORT ON THE FINANCIAL STATEMENTS The Board of Directors The Island of Hawaii YMCA We have audited the accompanying statement of financial posttwn of The Island of Hawaii YMCA (a non-profit organ¢ation) as of December 31, 1999, and the related statements of activmes, functional expenses and cash flows for the year then ended These financial statements are the responsibility of management Our responsibility is to express an opinion on these financial statements based on our audit We conducted our audit in accordance with generally accepted auditing standards Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement An audit includes examining, on a test basis, evidence supporting the amounts and discbsures in the financial statements An audit also includes assessing the accounting pnnaples used and significant estimates made by management, as well as evaluating the overall finanaal statement presentation We believe that our audit provides a reasonable basis for our opinion In our opinion, the financial statements referred to above present fairty, in all material respects, the financial position of The Island of Hawaii YMCA as of December 31, 1999, and the changes in its net assets and its cash flows for the year then ended in conformity with generally accepted accounting principles The 1998 financial statements were reviewed by us and our report thereon, dated October 12, 1999, stated we were not aware of any material modifications that should be made to those statements for them to be in conformity with generally accepted accounting principles However, a review is substantially less in scope than an audit and does not provide a basis for the expresswn of an opinion on the finanaal statements taken as a whole ~ LL ,o ~i~,([.G~ ~ jfv~ ~ /'l'~''IL 'F` /~t'd • G 4Te ~ L L June 6, 2000 1 THE ISLAND OF HAWAII YMCA Financial Statements and Audit Report For the Year Ended December 31, 1999 Table of Contents Section Paces Independent Auddor's Report on the Financial Statements 1 Financial Statements Statements of Financial Position 2 Statement of Activities 3 Statement of Functional Expenses 4 Statement of Cash Flows 5 Notes to Financial Statements 6 - 9 THE ISLAND OF HAWAII YMCA Statements of Financial Position December 31, 1999 (Audited) and 1998 (Reviewed) Assets 1999 1998 Liabilities and Net Assets 1999 1998 Current assets Current liabilities Cash and cash equivalents $ 289,167 203,046 Current portion of note payable $ 11,200 7,500 Grants receivable - 4,006 Accounts payable 78,194 74 021 Unconditional promises to give 72.800 87,497 Accrued payroll costs 118,022 76,556 Fees and other receivable 22.484 11,578 Due to YMCA of Honolulu 116.583 141 583 Prepaitl expenses 21.551 13.806 Funds held in trust 2,000 9,298 Rental deposits 3,750 3,350 Total current assets 406.002 319.933 Deferred revenue 63,387 35,918 Property Total current liabilities 393,136 348,226 Lantl 51.402 51.402 Building 452.099 452.099 Note payable, tie[ of current portion 22,445 23.104 Egwpment and furniture 261.114 241,173 Vehicles 177,702 128,982 Total liabilities 415,581 377,330 942,317 873.656 Accumulated depreciation 694,923 83( 0.847) Net assets Unrestncted 84,265 (178,770) Net property 247,394 242,809 Temporanly restncted 403,550 370,182 Donated note receivable 250,000 - Total net assets 487,815 191,412 Total assets $ 903.396 562.742 Total liabilities and net assets $ 903,396 562,742 See accompanying notes to financial statements 2 THE ISLAND OF HAWAII YMCA Statement of Activities Year ended December 31, 1999 (Audited) with comparative totals for the year ended December 31, 1998 (Reviewed) Temporarily Total All Funds Unrestricted Restricted 1999 1998 Public Support and Revenues Public support State of Hawai i purchase of service contracts $ 649,362 - 649,362 528,770 Grants 193,317 - 193,317 67,000 Contributions 524,816 22,800 547,616 429,567 Hawaii Island United Way 325 130,000 130,325 66,017 Revenues Program fees 568,918 - 568,918 520,553 Membership dues 15,875 - 15,875 14,420 Rental 13,527 - 13,527 10,677 Interest 5,314 3,242 8,556 4,662 Sales to members 3,716 - 3,716 4,245 Fundraising 41,643 31,459 73,102 52,281 Other revenues 20,076 - 20,076 16,676 Net assets released from restrictions Restrictions satisfied by payments 135,000 13( 5,000) - - Total public support and revenues 2,171,889 52,501 2,224,390 1,714,868 Expenses Program services 1,302,119 - 1,302,119 1,101,276 Management and general 578,210 - 578,210 472,436 Fundraising events 28,525 19,133 47,658 30,573 Total expenses and losses 1,908,854 19,133 1,927,987 1,604,287 Change in net assets 263,035 33,368 296,403 110,581 Net assets, beginning of year (178,770) 370,182 191,412 80,831 Net assets, end of year $ 84,265 403,550 487,815 191,412 See accompanying notes to financial statements 3 THE ISLAND OF HAWAII YMCA Statement of Functional Expenses Year ended December 31, 1999 (Audited) with comparative totals for the year ended December 31, 1998 (Reviewed) Program Supporting Fundraising Total Services Services Events 1999 1998 Salanes and related expenses Salaries $ 787,804 290,747 - 1,078,551 891,318 Payroll taxes 112,183 33,461 - 145,644 122,136 Employee fringe benefits 55.641 31,839 - 87,480 50,638 Total Salanes and related expenses 955,628 356,047 - 1,311,675 1,064,092 Other expenses Occupancy expenses 105,355 12,636 - 117,991 89,272 Supplies 60,214 29.793 - 90,007 100,948 Travel 56,420 33,136 - 89,556 98,223 Insurance 659 40,143 - 40,802 31,071 Fundraising - - 47,658 47,658 30,573 Telephone 8,100 20,325 - 28,425 24,855 Repairs and maintenance 19,840 6,016 - 25,856 9,589 National dues - 22,500 - 22,500 15,949 Professional services 5,390 11,186 - 16,576 12,941 Seminars and meetings 6,074 10,032 - 16,106 14,073 Punting and publications 4,515 10,780 - 15,295 14,392 Eqwpment Rental 2,452 6,533 - 8,985 8,363 Postage 718 5,897 - 6,615 6,666 Bad Debts 3,129 2,699 - 5,828 2,056 Interest 3,149 - - 3,149 4,360 Scholarships - 2,000 - 2,000 1,175 Other expenses 6,400 8,487 - 14,887 13,102 Total other expenses 282,415 222,163 47,658 552,236 477,608 Total expenses before depreciation 1,238,043 578,210 47,658 1,863,911 1,541,700 Depreciation 64,076 - - 64.076 62,587 Total expenses $ 1.302,119 578,210 47,658 1,927,987 1,604,287 See accompanying notes to financial statements 4 THE ISLAND OF HAWAII YMCA Statement of Cash Flows Year ended December 31, 1999 Cash flows from operating activities Increase in net assets $ 296,403 Adjustments to reconcile change in net assets to net cash provided by operating activities Depreciation 64,076 Non cash contributions (282,950) Decrease in receivables from government agencies 4,006 Decrease in unconditional promises to give 14,697 Increase in fees and other receivables (10,906) Increase in prepaid expenses (7,745) Increase in accounts payable and other liabilities 13,741 Increase in deferred revenues 27,469 Net cash provided by operating activities 118,791 Cash flows from investing activities Property additions (23,686) Net cash used by investing activities (23,686) Cash flows from financing activities Repayment of note payable (8,984) Net cash used by financing activities (8,984) Net change in cash 86,121 Cash and cash equivalents at beginning of year 203,046 Cash and cash equivalents at end of year $ 289,167 Supplemental Disclosure of Cash Flow Information The YMCA paid interest of $3,149 in 1999 Supplemental Schedule of Non-cash Investing and Financing Activities The YMCA financed the purchase of a vehicle with a loan for $12,025 in 1999 and received three vans with a fair market value of $32,950 as non-cash donations. See accompanying notes to financial statements 5 THE ISLAND OF HAWAII YMCA Notes to Financial Statements December 31, 1999 (1 j Nature of Operations and Summary of Significant Accounting Policies Nature of Operations The Island of Hawai i YMCA (YMCA) was incorporated in 1959 under the laws of the State of Hawaii The YMCA offers a variety of valuable programs and activities for the benefit of men, women, children and families Irving on the island of Hawau through programs m Hilo, Puna, Kona and Waimea YMCA receives a substantial portion of ds funding from state purchase of service contracts and county grants through which it provides community services that are related to the maintenance of proper health and family environments including The Child Care -Preschool programs serve children ages 2-5 by providing safe childcare and teaching of pre-academic skills to assist in each child's growth, crea~ve expression and development of positive self~steem The Child Care - Vacation Recreation programs serve children from grades K-8 by providing quality, affordable child care for working families The Leadership Development program serves children from grades 9-11 to develop leadership skills through development of life skills, lob preparation skills, and interpersonal relationship skills The Summer Youth Academy serves children from grades 1-7 by offering a vaned educational cumculum using hands-on activities that apply to everyday Ida The Child Care - A+ or after school programs provides children, who might otherwise be forced to return to an empty house, a sate and stimulating supervised environment attar school hours Family and Community Services include mediation services, children's justice services, child protective services, and a safe children center to address the problems of family conflict and child abuse They also include informal educational classes Health Enhancement programs are medically based programs promoting prevention through exercise, nutrition, stress management and health education to serve children and adults of all ages Financial Statement Presentation The YMCA reports its financial posdion and activities according to three classes of net assets unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets Accrual Basis The finanaal statements of the YMCA have been prepared on the accrual basis of accounting in accordance with the AICPA industry audit guide "Not-for-Profit Organizations" Cash and Cash Eaurvalents For purposes of the statement of cash flows, the YMCA considers all highly liquxt investments available for current use with a maturity of three months or less to be cash equivalents The cartying amount is assumed to approximate fair value because of the short maturities of these instruments 6 THE ISLAND OF HAWAII YMCA Notes to Financial Statements, continued Prooertv and Deoreciation Property, plant and equipment is stated at cost at the date of acquisition or at fair market value at the time of donation Malor renewals and betterments are capitalized while repairs and maintenance which do not improve or extend the lives of assets are charged to expense in the statement of activities Depreciation is calculated by the straight-line method over the estimated useful lives of the properties Depreciation lives range generally from 5 to 40 years Deferred Grant Revenue The YMCA receives cash payments in advance of incurred expenses for certain programs funded by the State of Hawan These advanced payments are reflected as deferted revenue in the acwmpanying financial statements Promises To Give Contributions are recognized when the donor makes a promise to give to the YMCA that is, in substance, unconddional at the time of the promise Contributions that are restrroted by the donor are reported as increases in unrestricted net assets if the restrictions expire in fhe fiscal year in which the contributrons are recognized All other donor-restricted contributions are reported as increases in temporarily or permanently restricted net assets depending on the nature of the restrictions When a restriction expves, temporarily restricted net assets are reClasarfied to unrestricted net assets All unconditional promises to give are for a period of one year or less Therefore, the YMCA has not discounted the unconditional promises to give Contributed Services Contributed services do not meet the requirements for recogndion in the financial statements and therefore are not recorded, however, a number of volunteers have donated their time to various programs Income Taxes The YMCA is Gassfied as atax-exempt organization other than a private foundation under Section 501(c)(3) of the U S Internal Revenue Code and is exempt from Federal and State income taxes Estimates The preparetron of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period Actual results could differ from those estimates Comparative Financial Information The financial information shown for 1998 in the accompanying statements of activities and functional expenses is included to provide a basis for comparison with 1999 and presents summarized totals only 7 THE ISLAND OF HAWAII YMCA Notes to Financial Statements, continued (2) Concentration of Credit Risk Financial instruments which potentially sub)ect the organization to a concentration of credit risk consist of cash and cash equivalents The YMCA has bank accounts at financial institutions that exceed the maxunum insured amount of $100,000 by the Federal Deposit Insurance Corporation These bank accounts exceeded the maximum insured amount by $92,707 at December 31, 1999 13) Unconditional Promises to Grve Unconditional promises to give consist of the following at December 31, 1999 and 1998 1999 1998 Au it ) Reviewed) Urnted Way $ 65,000 - Trusts and foundations - 65,000 Corporate giving - 12,797 Individual giving 7,500 7,500 Sustairnng membership pledges 300 2,200 Total $ 72,800 87,497 (4) Note Receivable During the year a donor contnbuted a note receivable of $250,000 to the YMCA that is secured by real estate The note receivable is due from an officer of the YMCA The note is due on December 31, 2005 with an interest rate of 8 47%. (5) Emolovee Pension Plan The YMCA partroipates in a defined contribution retirement plan administered by the National YMCA orgarnzation that covers all employees meeting length of service and age cntena The YMCA has elected a 7% employer contnbutian rate and a 5% employee contrbutron rate based on gross pay The YMCA's contribution to the plan was $ 35,582 in 1999 (6) Notes Payable The YMCA has note payable balances at December 31, 1999 and 1998, as follows 1999 1998 (Audited) Reviewed Note payable to a bank, monthly payment of $3 i2 induding interest at 11 36%, collateralized by Chevy Suburban $ 10,722 - Note payable to a bank, monthly payments of $885 including interest at 9 5% fixed through December 18, 2000, due December, 2002, collateralized by land improvements 22,923 30,604 33,645 30,604 Less current portion 11,200 7,500 Long-term debt $ 22,445 23,104 8 THE ISLAND OF HAWAII YMCA Notes to Financial Statements, continued Annual maturities of long-term debt are as follows Year ending December 31, 2000 $ 11,200 2001 12,300 2002 8,423 2003 1,722 $ 33,645 (7) Lease Commitment The YMCA leases facilities and various office equipment under agreements that extend through April 2003 Future minimum lease payments are as follows Year ending December 31, 2000 $ 43,600 2001 19,600 2002 1,300 2003 300 $ 64,800 Rent expense for the year ended December 31, 1999 was $49,300 (81 Temooranlv Restricted Net Assets The YMCA reports certain contributions and grants as temporarily restricted because they are received with conditions that limit the use of the funds When the restriction expires, either by the passage of time or by incumng expenses that satisfy fhe restricted purpose, the funds are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions Comparative information relating to released restrictions and the source of remaining temporarily restricted net assets at December 31, 1999 and 1998 appears below 1999 1998 dr R v ed Capital Campaign $ 303,424 300,182 Untied Way 65,000 - Castle Foundation donation - 50,000 Mclnemy Foundation donation 15,000 15,000 Other contributions and programs 20,126 - Restricted grants - 5,000 Total temporarily restricted net assets $403,550 370,182 (9) Commitments Parker Ranch has committed to donating land in Waimea for the YMCA's Waimea facility A parcel of land has been identrfied and negotiations are wnbnuing regarding the details of the donation 9 ^-M'j `b ' 565 ".A6i Return of Organization Exempt From Income Tax ~ 1999 Form 990 I Untler seetltln 501{e) althe Internal Bavanue Coda (except black loop benelA (rust or private lountlatlon) or section 19g7(a)(1) noneaempt charitable trust o'p"""'"'r ~r' T""~ry Note Theo Thls Form n Open inrep,.i P.evenu, s°rviu r9enrzabon may have to use a copy o(thrs return to sabsly state reporting raqurrements I td PuhllC Inspection A For the 1999 calentlar year, OR tea year periotl beginning and endin B c^'a4 C Name of organization D Employer Itlentlllcatlon number CNngs P~,ue Cor .,.iPs 1sb"" ISLAND OF HAWAI' I YMCA 99-0092295 pnnt or '=^'0'" s« ~ Number and street (or P 0 box it mail is not tlelivered to street adtlress) Raom/suite E Telephone number I,J.;;~m sp=yap 300 W. LANIKAULA STREET 808 961-0699 RT,rlp,p C21„n+ nun. City or town state or country and ZIP+4 F Check ? ' d exemption I me"' •HILO, HI 96720 application is pending ieodanp) G Type of organization l~ Exempt under 501(c) (3 (insert number) OR ? section 4947(a)(1) nonexempt cnaritahle trust Note Seetron 501 e 3 exam t or anintione and 4647 • 1 nonexam t chantable trusts MUST sttaeh a corn letsd Schedule A Fonn 990 N(a) IS this a group return bled for attiliatesp Yes No I If caber box in H is checked'Yes; enter four-0igit group (h) If'Yes; enter the number of altiliates for which this exemption number (GEN) ? _ _ _ _ _ _ _ _ _ _ _ _ return is filed ? J Accounting methotl Q Cash I~ Accrual lo) I. mo .,spr.n alum MW W nory,nrt,nop covar,a py, group rulme7 Yes ®NO Other 5 et ? K Check here ? 0 d the organization s gross receipts are nonnaly not more than 525,000 The organization need not file a return with the IRS but if it received a Form 990 Package in the mail, it shoultl gle a return wdhout financial data Soms ttatsa reeulre a eomplate return Nola Form 990-EZ me be used b o zrat~ons wltA ross neeel t9less hen 100 000 d total esssts7ess then 250 000 et end of ear ' P t Revenue Ex nses and Chan es in Net Assets or Fund Balances 1 Contnbubons, gilts, grants, and similar amounts recarvetl a Direct public support t a ~ 5 4 7, 616 . b InOirsctpublicsupPOrt 1b 130, 325. c Government contnbutions (grants) is 19 3 , 317 . d Total (add lines to through 1C) (attach schedule of contnbutors) (casht 621,258. nonnasnS 250,000.) td 871,258. • 2 Program service revenue including povemment ices and contracts (from Part VII, line 93) 2 1 , 2 21 , 9 9 6 . 3 Membership dues antl assessments 3 15 , 8 7 5 . 4 Interest on savings and temporary cash investments q 8 , 5 5 6 . I 5 Divitlentls and interest from secunties 5 B a Gross rents Ba 13, 527 . h Less rental expenses Bh c Nat rental income or (loss) (subtract line 6b from line 6a) Be 1 3 , 5 2 7 . 3 ~ 7 Other investment income (descnbe ? 7 ~ ~ B a Gross amount irom sale of assets other A Secunties B Other 0 than inventory Ba h Less cost or other basis antl sales expenses Bb e Gain or (loss) (atpch schedule) Be tl Net gain or (loss) (combine line columns (A) and (B)) Ba 9 Special events and activdies (attach scheduN) a Gross revenue (not including S 0 • of contnbu[ians reported on line la) _ ga 73,102. h Less tliract expenses other than Nntlnisinq expanses gb 4 7 6 5 8 . c Net income or (loss) irom special events (subtract line 9b irom line 9a) 9e 2 5 , 4 4 4 . 10 a Grass sales of inventory, less returns and allowances 10a b Less cost oigoods sold 190 C Gross profit or (loss) tram sales df inventory (attach Schedule) (subtract line 10b irom Ilse t0a) tOc 11 Other revenue (irom PaR VII, fine 103) i tt 2 0 , 0 7 6 . 72 Total revenue add lines 1tl 2 3 4 5 & 7 8d 9c 10c antl 11 72 2 , 17 6 , 7 3 2 . ~a 79 Program services (from line 4q, column (B)) iS 1, 3 0 4 , 119 . 11 Management and general (irom Ilne 44, column (C)) 1q 5 7 6 , 210 . 16 Fundraising (from line 44, column (D)) 1B td Payments to af011ates {attach schedule) 10 t7 Total a snaea adtl lines 16 and 44 column A 77 1 , 8 0 , 3 2 9 . td Excess or (de0cd) for the year (subtract Ilne 17 from Ilne 12) 7B 2 9 6 , 4 0 3 . 79 Net assets or fund balances at beginning of year (from line 73, column (A)) 1g 191 , 412 . 20 Other changes in net assets or fund balances (attach explanation) 20 0 - 27 Net assail or land balances at antl of ear combine lines 1B, 19, and 20 27 4 7 , 815 . LHA Far paperwork Satluetlon AA NMles, ass gaga t of the tapara4 Instranl0nt Form 990 (1999) eaaoor , 1a-149e =orm 27rJ8 I Appltcatlon for Extension of Time To File ~aev .~une lsse> I Certain Exelse, Income, Information, and Other Returns oMe No +545-x146 o.orve.m ar m. n.~rr ? Fde a upuete applleatlon kr ueh nbm •nt~nul Rw~nw S~+w Name E.nP~Mr<~a~4110YM numer Pleaserypeor ISLAND F HAWAII YMCA 99 0092295 pool File the Number, street. and room or swte no. (or P 0. box no d mail is not delweretl to street address) anplnal and one eopY by the tlue datelorhlinp 300 W. LANIRA TREET your return Ciry, town, or post office, stale, and ZIP code. Fa a lorerpn address, sea instruebons HI HI 6720 Note Carponb income fax rwNm Iders must use Form 7804 to request an axbnsron of Orrre to fiAe ParetsralxRa, REMICS, errd tnastr must use Form 8798 to request an exbnspn of mrre to file Form 1065, 1066, or 7041 1 I request an exbnsron of Line untll A ' T 5 2 0 Q0~ to the (check ony one) I~ Form 706-GS(D) Fonn 990-T (sec 401(a) or 408(a) trust) I__I Form 1120-ND (sec 4951 taxes) Q form 8612 Q Form 706-GS(T) ~ Form 990-T (trust other than above) Q Fonn 3520-A 0 form 8613 ® Farm 990 or 990-Q Q Form 1041 (eabb) Q Farm 4720 Q Form 8725 Q Form 990-BL Q Farm 1041-A Q Form 5227 Q Form 8804 Form 990-PF Q Form 1042 Q Form 6069 Q Form 8831 If the orpanmbon does not have an o15ce or pbp of buanesc m the United Sbbs, check thrs box 1 Q 2e Far pbn Wr year 19 9 9 , a o1Mr fax year begmnlnp and endlnp b If [fits fax year u for lea thin 12 months, check reason: InBbl return Final return Change in acccuminp penotl 3 Has an exbnston of time to 8b bean pnvrouaty premed far mb tax yeah Q Yes ®No 1 State m tlebd vAry you need the extentlon ADDITIONAL TIMB IS NEEDED TO FILE A COaSPLSTS AND ACCDRATB RSTIIRN Sa If tlto farm is la Form 706-OS(DI.70&GS(T), 990-BL, 990•PF, 99o-T,1041 (eabb). 1012, 712o-N0, 4720, fi069, 8612, 8613, 8725, 8804, a 8831, enbr the bmatlw tax, lea airy rronnNntlabb credtle. S b If ihq tam a tar Farm 990-PF, 980-T, 1041 (atrh),1042, or 8804, enM airy nlundWb aedlta and esbmabd tax Deymama mods. InchtM airy Prror year owrpryrpm attwwd a s txedR y e Bahia des. Subtract Ime 5b 6om boa 5a. Include your payrpm w8h thb farm, or dpp8 w4tlt FTD coupondnyurred. S N/A 3(pnatur~ and Wtillcatlon Under penaabs of parNrY. I OerJve that I haw aamkb0 tltb form, utdudinp aaompafymp atbduba and sbbnbnta, and to the bat of my knowbdpe and belbf, d is true, correct. and tlbt I am authattad to prepare tltb form. i SI oat ~ Dab ? ~ s FILE ORIBIbllll AR COrV B18 wtll allow Iebw wbetNr er sot yoar yplkatloa b typrwwd sad will ratflra rie Dopy Nola cant - o Ba CompNbd by lR8 - - Q® We NAPE apprrArod ytxu appbatldt. Pbaa a8arh thb htrm ro your realm Wa NAVE NOT aDDroved Your ap08rafkn. IWtwver, we haw gamed a 10-tlaY prate penod horn the bbr of ill dab shown below ar the due dab of yetr rabfrn (irtcbfdNp airy prkr exbrwloa). The prep period b ppldand a vaYtl exbnaton of tlme for sbcbona allbrwbe nqured n Oe reds on a [finery robin. Pbaa amdt thb farm to your rebm. 0 We NAVE NOT approved your app8ptlon Albr consitlerinp your raaona stabd m rbm 1, ova pnnbt Onm your nquett for an extrnaron of tlma to 8k We are ndt prantlnp tla 10-Ny prate Denod. We pnnot connder your applipflon bepua it ova aed aher the due dab of Ns nmrn 1a which an atancion ova ngwabd. O other _ .,r.,,,.t eao~nyFn K Drectgr MAY 2 2 X10 II you wain a copy of the form M M reLrpd 1o m addrae oUbr tfwn tlbt shown above, plena emar the adtYtba to wheh tlls copy should be anL RICHARD CREAMER, DIRECTOn Plaaae tR Tna Number, [[treat and room a tttdb na (a P.O. box rw 8 mW b nqt tlelMreO to atreat atltlrea) ar Print t0~w4 ar pot[ of8p. atop, and ZIP cads. For a loraipn addna, all metrueoons. LHA ier Pyewelt Radaelba Aat tlatln, m apnea laelnatleaa. Farm 2768 (Rev 6.981 awr -aa~e =,.ma9cmw~ ISLAND OF HAWAII YMCA 99-0092295 P'-9"e2 --$tat•m•n~ O~ All organlzaUOns must ~omp~ete cohdmn ~AI Cclumns (B), ~C), antl ID) are regwred for sectwn 5~7 t(c~~3) antl Part II Functional Ex enses ia) organlzahors ono secnon acg7(a;(' i nonexempt charitable trusts but optional for others Do nor arc/tide amounts reported on line (8) Program (C Mana ement I 6b, 66, 9D, 106, or 16 or Part I (A) TOtel ~ ServICeS and eneral (D) Fundraising 22 Grants and alltlcahdns iattacn schedule) -asn s ,anrasn s ~ 22 23 Goeciticassistanceto~ndrviduals•:anachschedule) 23~ 2 000. 2 000. TATEMENT 5 24 Benefits paftl to or for members (attach schedule) ' 24 25 ~~ompensanonofetticers,tlirectors,etc 25 55 000. 27 500. 27 500.E 0. z5 Other salaries and wages 2d 1 023 551. 760 304. 263 247. 27 Pension Clan cdntrlhutions z7 28 Other employeebenetits ze 87 480. 55 641. 31 839. 29 Payroll taxes 29 145 644. 112 183. 33 461. 30 Professional fundraising fees 36 31 Accounting fees 31 32 Legal lees 32 33 Supplies •33 90 007. 60 214. 29 793. 34 telephone 34 28 425. 8 100. 20 325. 35 Postage antl shipping 35 6 615. 718. 5 8 7 . 38 occupancy 38 117 991. 105 355. 12 636. 31 Equipment rental andmalntenance 37 8 985. 2 452. 6 533. 38 Printing and publications 3B ~ 15 2 9 5 . 4 515. 10 7 8 0 . 39 Travel 39 89 556. 56 420.' 33 1 6. 4o Conferences, conventions, one meetings 40 16 10 6 . 6 0 74 . 10 0 3 2 . 4t Interest 4t 3 14 3 14 42 Depreciation,deplehon,etc (attacnschedule) 4 64 076. 64 076. 43 Other expenses (Iremae) e 49a b 436 e 4 0 43d e SEE STATEMENT 3 4 126 44 35 1 03 . 44 ram Nact,onal .•a.~w paa tint zs nrouyi •a) or~Lri'~ro lnrr~3-'nie'~'ra ~'~mnrreH~~c+rYMW 44 1 880 329. 1 304 11 576 210. 0. Reporting of Joint Coeb • Did you report In column (B) (Program servlces) any lolnt costs from a combined educational campaign and fundraising sotlcitation~ ? ~ Yes ®No If Yes; enter (i) the aggregate amount al these joint costs 3 , (II) the amount allocated to Program servlces 3 , iri the amount allocatetl to Mana ment and eneral S antl the amount allocated to Funtlrolsln Part III Ststement rogram rvice Accompli manta What is the organization's primary exempt purpose? ? SE T TEMENT 4 ' Pradrem Seniea All aWniiabana mu.t 4gibe taw .rt/nal OurPar rJti.v~nrnb in . d~ rw eanor m.nnr Srtl. tit. number d elltnb rvW, publipbon. pure .te Dbeur Jgleneee aCU.vwn.nt.M.t»notmWlr.bl.(Saban 90 tlcl(a)rrtl(•)arPniartbn..nE•p•7(Qt)rgnq.fnpt rJirltabu blob muN .IW tnK VI. YnWnlWQnfa.nC IRpur.dTn'A~a J)tn0 1 1 ~ f~ ) allotllion. to oibt<.) bwi. but aplbn~ for aMr. ) a CHILD CARE PRES HOOL - SEE ATTACHME 1 - Grants and alloptlons 2 0 8 6 5 9. 6 CHILD CARE AFTER SCHOOL PROGRAM - SEE ATTAC 1 Grants and allocations 469 483. c CHILD CARE VACATION RECREATION - SEE ATTA 1 Grants and a9ocatlons 19 5 618 . d FAMILY AND MMUNITY ERV C EE ATTA 1 Grano and alloatlons 312 8 6 . • Other ro ram servlces attach schadub Gronis antl allocatlans 3 17 7 f Total of Proirem Servlee Er•eneee (should equal line 44, column (B). Program services) ? 1 . 3 0 4.119 . °s'0iaa 2 Form YW (7999) 9460724 753993 YMCA 1999.06200 ISLAND OF HAWAII YMCA YMCA_1 -crm>9C''tgys~ ISLAND OF HAWAI' I YMCA 99-0092295 =a3e3 Part I~ Balance Sheets Note Where 2gwred, attached schedules and amounts wrthm Bra descNp ' COhpnn (A) (B) should be for end-ol-year amounts oriy Beginning of year I Entl 91 year I45 Cash non-interest-bearing ~ 45 ' 46 Savings antl temporary cash investments 2 0 3 0 4 6. 49 2 8 9 16 7. 47 a Accounts recewatile 47a I, 22 484.1 ~ b Less allowancetordoubtlulaccoums 47b 11 578. 47e 22 484. 43e Pledgesrecewable 49e 72 800. b Less allowancelordouhttulaccounts 4Sb 87 497. 49e' 72 800. 4g Grants receivable 4 0 0 6 . 49 50 Receivables from ott~cers, dvectors, trustees, ~ ° and key employees i 50 i51 a Other notes and loansrecervable 5ta ~ 250 000. a b Less allowance fordoubttulaccounts stb ste 250 000. 52 Inventories for sale or use 5 S3 Prepaid expenses and deferred charges 1 3 8 0 6. 5~ 2 1 5 5 1. 54 Investments -securities 1 55 a Investments -land, bwldmps, and equipment' basis 5 a b Less accumulated deprecia6an s b 55 58 Investments -other 5 57 a Land, bwldinps, and egwpment basrs 57e 942 317 . b Less accumulatedtleprec~ahon $TMT 7 576 694 23. 242 809. 7 247 394. sg Other assets (describe ? ) total eteeb add lines 45 throw h 58 must a tint line 74 5 2 7 2 9 0 3 3 9 6. 50 Accounts payable and accrued expenses 2 6 4 27 9. 90 2 8 6 2 3 4. 61 Grants payahle t r 82 Deferred revenue 3 5 918. 82 6 3 3 8 7. 83 Loans ham aflicers, directors, Vustees, and key employees 83 84 a Tax-exempt bond habilmes 84 J b Mortgages and other notes Dayahle 3 0 6 0 4. S4 3 3 6 4 5. '85 Other liabilities (describe ? SEE STATEMENT 8 ) 40 52 32 315. r l m add Imes 60 threw h 65 ~ 3 71 3 3 0. 415 5 81. Orpanixaflone Met follow SFAS 117, check here ? and complete lines 67 tnrouph 69 antl lines 73 antl 74 $ , e7 unrestricted -178 770. 87 84 265. m SA Temporarily restricted 370 182. 8 403 550. m 189 Permanentry restricted 8 Orpemxa6one that ea net follow SFA8117, cheek here ? 0 and complete lines 70 through 74 ~ 70 CaD~tel stack, bust principal, or current funds 70 $ 77 Paid-in or capital surplus, or land, bwldinp, antl egwpment fund 71 72 Reteinetl earnings, endowment, accumulated incbme, or other funds 72 ° 73 Total net aeeeu or fund balaneee (add lines 67 through 69 OR lines 70 through 72, z column (A) must equal Ilne 19 antl column (8) must equal hne 21) 4 2 . 7 8 5 . 74 Total liabrlr6ee and net eaaeb /fund balaeeee (add lines 66 antl 73) 2 7 4 0 3 6 . Form 990 is avaiWble for public inspection and, la some people, serves as the primary or sole source of informabon about a particular brpamranon How the public percewes an orpaniunon in such cases may be determinetl by tM inlormatiai presented on its retum Therefore, phase make sure the return us complete and accurate antl telly describes, in Part III, me orpanira6on's programs and accomplishments exxx+ 9460724 753993 YMCA 1999.06200 ISLAND OF HAWAII YMCA YMCA_1 -crr+y9C r'999` ISLAND OF HAWAII YMCA 99-0092295 Pege~ • Part IV-A Reconaliatton of Revenue per Audited I part ly_g : Reconcrltatton of Expenses per Audited Flnanctal Statements with Revenue per ~J Financtel Statements With Expenses per Return Return a Total revenue, gains, and other supper: I a i otal expenses and losses per per autlded financial statemerts a- 2 17 6 7 3 2. auened financial statements a ~ 1 8 8 0 3 2 9. b Amounts included do line a out not on I b Amounts included on line a but not on une 12, Form 990 Ime t 7, Farm 990 (1) Donated services (1) Net unrealized gains .I I and use of faalities s on investments S I (2) Prior year atllustments (2) Donatetl services I, I reported online 20, and use of facilities S ~ Form 990 s (3) r7ecoveries of prior (3) Losses reportetl on year grants S I line 20, Form 990 3 (1) Other (speedy) I (I) Other isDecdy) f I : Adtl amounts on lines (1) through (1) ? Add amounts on lines (1) through (1) ? b c Lineaminuslineb ? e 2 176 732. c Lineaminuslineb ? c 1 680 329. d Amounts included an line 12, Fam d Amounts included on fine 17, Form 990 but not on line a 990 Gut not on line a (t) Investment expenses (1) Investment expenses no[ included on not included on - line 6G, Form 990 = line 6b, Form 990 = (2) Other (speedy) (1) Other (specfty) S Z Add amounts on lines (1) and(2) ? d Add amounts on lines (7) and(2) ? d e Total revenue par line t2, Form 990 a TDWI expenses per line 17, Form 990 (line a Dlus line d) 2 7 6 7 2 (line c plus line d) 1 8 8 0 2 Part V list of Officers, vectors, Trustees, and Key Employees (List each one even d not canpensated ) (B) Title and average hours (C) Compensation (D~cooo-,e.uo,,. a ~E) Expense (A) Name and address Der week devoted to (II not p 1 , enar o,.°,;, ~.a ccount and osiGOn other allowances ROBERT MASUDA_____________________ PRESIDENT CEO P.O_ BOX_7067_______ LA HI 6743 40 55 000. 6 00. 2 400. ROBERT LEOPOLDINO HAIRMAN 65 =1154 ufa*rrr.auOA HWY 67 10 0. 0. 0. HALBI BROOKS______________________IVICE CHAIRME 1?.O. BOX 2793 I 96743 10 0. 0. 0. PUTNAM CLARK______________________ VICE CFjAIRME 75__5722_KUAKINI HWY_#104A__________ IL - NA I 674 10 0. 0.~ 0. WAYNE XAMITAKE ICE CHAI 660 KILAUEA_AVE.------------------' H HI 6720 10 0. 0. 0. LYNN HIGASHI______________________ VICE CHAI SECRET Y P_.O. BOX 1525_____________________~- LA AI 674 10 0. 0. 0. MICHAEL MIYAHIRA ICE CHAS TREAS R P_O_. BOX 305______________________ H 6721 0 0. 0. 0. JAMES FUJIMOTO SSISTANT TR SURER 69 KUPAA ST H H 67 0 0. 0. 0. 75 Did any officer, tleecta, trustee, a key employee receive aDgreptde compeneanon of more Nan x100,000 from roar ~~o an roleted orpani2anons, of whrCG mae than 510,000 was Drowded by the related orpaniratwna7 If Yes.' attach schedule ? LJ Yu No Form 9Yp (79991 =drmccnrlaccr ISLAND OF HAWAII YMCA 99-0092295 =ag=5 Part VI . Other Inforrnatton Yes No 76 Cid :he organizanon engage ~n any aclwiry not previously reportetl ~o the ~RS~ If Yes; attach a tletailed description of each acuwry 76 X 77 Were any cnanges mace ~n the organlnng or governing documents out not reponeo to the IRSv 77 ~ ' g If'ves: attach a conformed copy of tre c~arges 78 a Did :he organization have unrelated to~siness gross income of 51,000 or more during the year covered by [tits returns 78a ~ X b If Yes: has it bled a tax return on form 990-T for this yearv N/A ~ 7BD 79 Was [Here a liquitlation, dissolution termination, or substantial contrac[IOn during the years 79 X iI Yes. attach a statement, BO a Is the organization related rather than by association with a statewide or nationwide organization) through common membership. governing oodles, trustees, officers, etc, to any other exempt or nonexempt organizations BOa ~ X D If'Yes, enter the name of the organiiahen ? and checx whether i[ is exempt OR nonexempt I 81 a Enter the amount of political expenditures, director indirect, as describetl in the mstruchons for tine 81 Bta 0 . b Did the orgamzauon file Form 1120-POL fdr this years 816 ~ X 82 a Did the organization receive donated services or the use of materials, equipment, or facilities at no charge or at substantially less than tau rental valuev Spa ~ X 6 If Yes: you may indicate the value of these items here Do not inclutle this amount as revenue In Part I or as an expense in Part II (See instructions for reporting In Part III) e2b N A B3 a Did the organization cdmpty with the public inspection requvemenis for returns and exemption appllcations9 83a X b Did the organization comply with the disclosure repuirements relatin0 to quitl pro quo contributionsv N/A 836 B4 a Ditl the orgamzauon solicit any contributwns or gifts that were not tax tleductlble~ 84a X b If Yes; did the dr0anization include with every sollclUtidn an express statement that such contributions or gifLS were not tax deductiblev N/A 84D 85 50f(c)(4), (5), or (6) organ2a6ons a Were substantially all tlues nontleductible by members? N /A B~ p Did the organaation make only In-house lobbying expenditures of $2.000 or less N/A B b If'yes' was answeretl to either BSa or 856, tlo Hat complete BSc through 85h below unless the orpanlzatlan received a waiver for proxy tax I owetl for the prior year ' e Dues, assessments, and similar amounts ham members B6e N A d Section t62(e) lobbying and political expenddures N A a Aggregate nontleductible amount of section 6033(e)(1)(A) tlues notices 8 e N A f Taxable amount of lobbying antl political expendltures (line 85tl less BSe) 6 f N A q Does the orgamzauon elect td pay the section fi033(e) Eax do the amount In BSR N /A 86 h If sectlon 6033(e)(1)(A) dues notice were sent, does the orpanlzatlan agree to add the amount in 85f to Its reasonable estimate of dues allocable to nondeductible lobbying and political axpentlitures for the following tax year? ITT/pa 85h 86 50f(c)(7) orgen2abons Enter a Inlttauon tees an0 capdal contributions included on line 12 8 ¦ N A b Gross receipts, Included on line t2, for public use of club tacllnies e b N A 87 501(c)(f2) oryenaabons Enter I a Grass income tram members or shareholders 7a N A b Gross income ham other sources (Do not net amounts due or paid to other sources against amounts due or received from them) 8 A 88 At any time tluring the year, did the orpantzation own a 50% or greater interest in a taxable corporation or partnership, or an entity disregarded as separate tram the organ¢ation under Regulations sections 301 7701-2 and 301.7701-37 If Yes; complete Pan IX gd X 89 a 50f(c)(3) organ¢a0ons Enter Amount of tax Imposed do the orpanaation durlnq the year under. sectlon 4917? 0 . ,sectlon 4912 ? 0 . ,sectlon 4955 ? 0 . D 50f(c)(3) end 50f(c)(4) organaefrons DId the organzation engage In any section 4958 excess benefit transaction during the years If Yes; attach a statement explalninp each transaction X c Enter Amount of tax Imposed on the orpanlzaban managers or disqualltietl persons durlnq the year under sections 4912, 4955, and 4958 ? 0 . d Enter Amount of tax In 89c, above, reimbursed by the organrahon ? 0 . 90 a Llst the states with which a copy al this return Is filatl ? NO b Number of employees employetl In the pay period Nat includes March 12, 1999 b 10 3 91 The books are In care at ? MS . DIANA NELSON Tetephana no. ? (8 0 819 61- 0 6 9 9 Located at? 300 W. LANIRAIILA, HILO, HI ZIP«4 ?96720 9Z Secaon 49e7(eNi) nonexempt chentrbM 6vatr fieng Form 990 m /hu oI Form 1011-Check here ? rJ an0 enter the amount of tax-exempt Interest received or accrued durind the tax veer ? I B2 I N/A 018041 w-aim Form 990(1999) 9460724 753993 YMCA 1999.06200 ISLAND OF HAWAII YMCA YMCA_1 =arm 99019991 ISLAND OF HAWAII YMCA 99-00 2295 'ages ,Fart VII Analysis of Income-Producing Actrvrtres Enter gross amounts unless otherwise Unrelated business Income siciuew a aavan a+x su ors,. (E) indicated IB) (D) Related or exempt Business EAO1p- 93 grogram service revenue code Amount 'm~a. Amount function Income (a)STATE OF HAWAII 649 362. (b)PROGRAM SERVICE FEES 572 634. Ic) (a) (e) (1) Medicare/Medicaid payments (q) Fees and contracts from government agencies 94 Memoership dues and assessments 15 8 7 5 . 95 Interest on savings ono temporary cash investments I 1 8 5 5 6. 98 Drvitlends and Interest hom securities 9J Net rental income or (loss) hom real estate (a)debt-financed property (b)oot debt-financed property 16 13 527. 90 Net rental Income or (loss) hom personal property 99 Other investment incdma 100 Gain or (loss) hom salES of assets other than inventory 101 Net income w (loss) from special events O 1 10 112. 15 3 3 2 . 102 Gross profit or (loss) from sales of inventory t09 Otnerrevenue a OTHER FEES AND INCOME 03 20 76. h e d a 104 Subtotal (add columns (B), (D), and (E)) 0 . 7 1 3 . 106 TOTAL (adtl line 1M, columns (8), (D), and (E)) ? 1.305.474 . Non Lms 1t15 lus erro itl Pert I uld zeal tris ton fins 12 I Part VIII • oho p o ctrv a to cco nt ampt utposas Lino No Explain how each actrvdy for which Income rs reported In column (E) Of Part VII contributed impormnty to tM accomplkhment of Me organvaoon's ~ exempt purposes (dmer than by Drovtdinq funtls for ouch purposas4 93A TA E OF HAWA I D II TI T CH O PR 11 822 93A TATE OF HAWA I D P II T O F P 8 386 93A TATE OF HAWA I RT AT R 77 47 93A A E OF WA I T D T E P G 31 336 9 B E S F PR E N 94 CA MEMBER H P D F INTERN I Y p~ ~ ormahon aye np axe es (ComOiah thU Part N ma Yaa' bolt oe 81 la ehetltad ) Name, address, and employer Idemlfia0on Percentage of NaNre of business aclrvltles Tohl income End-df-year number of corptxaoon w partnership dwnsrshq interest assets N A x Y. X Y. u„a.a.n.ie..ao.r+y.is.a..s,ainrw...,,in.em,.,.a.,,. mauane ~eeee,a.mea R*•arr rw.mr,r,u .wmu,.er a,in.,w.i.ay..m ewe ehvw apna, na oenipiaa OWa,en a pyR tea,. wn oTp?n u sore m al xibmra, 01 rnp, pnp/r nr xny kmrUeai (Ynpslrit ew hir~l x,ruaien U ) Plzen Sloe ? ~ ? ROBBRT MASIIDA, PRESIDBNT Hare Spnature of officer Date Type w pnM iiartie and tltle paid sgnaNres? COPY ONLY-ORIGINAL SIviJED °'a I rr.~rir.aeeie,i•riH 0 7 2 4 0 0 employed ? Po0024193 Praparara Firm'sname(aryouro TARETA, IWATA, HARA ~ ASSOCIATES, LLP EIN ? lsrat4tu UaaOny ifsan-amDicyed) ?101 AIIPUNI STRBET SIIITE 139 and addross ZIP+4 ? 67 $x°;°~ 6 Form 9Y011999) 460724 753993 YMCA 1999.06200 ISLAND OF HAWAII YMCA YMCA_1 Inte~nai Revenue 5erviea trayldt]Q n[~GOOp4cmi7tl~, ~f3~~1 Mfr ~ L~~NM~.... 1 -ZO-70 .at~KEn SETTI.E~'ENT YµCA CF CC'.'•~ I Y Gf HAMA I I _ 300 ~r?EST LA„IKAULA ST P 0 e0x saa ~1L0+ ?+aYlAiI 96720 Gauuwwr f)stotl M thf ~n/vrnslren YOY rlCanllY Sr,hm~tlnL1, wf hstfe CIS11itlIN1 you tis an trpanttatlell tMt ,s not a pnvsts leuneatton as etilnwl in scetftwi 50tttsl d ttta Intttrnsl Rww+w Colo. YOw Nsss111eat~tM ~s bsst+o an ohs assumption ~hst year apsratlan rill lr ss Nstad {n your nodliptim. Any eMnges ~n yew pwposnti. chsraetor, a ntsthed d operation must bn repoRrttl to Yow Ofstnct Ouaeear so iw mnY Cpnsiosr tM alft+et on your ststw. Sinenoly Ywrs. a7~..~~ Chid, Rulings Snatlon E*nmpt prgaM:stit+ts fitareh •r;n.. M•Ol:i ~.•~~.C CMr~r.Vt7V:~ ` 11-1 ~1.~1 TREASI.rR`:' D~?ARTtriC~i i ~~r''t'1I Ir' ~ IFETERNAL REVENUE :L•RVIC 11. ~~:.•r w a era rata tll/eeu'W: a~e~e Iwo tr w~f.~ueru :U11 2 9 196b ftzet l,,.t:8 Code 4l~ ?••.rolt Mall~lOYi, :d••-•y,yeal taalakea _et:ilameat YItCA ~ anY ".a-s~b'• Cavntr of llavall /ennrsr reeyrlla • trot eatyerl rltr eun,r:: matre:ee or lattate~4 aarsyve Dote 66:1 Hsval: 16720 Ilorollrlu, 9avali rant fY wa. •CCDYMtIMe raMOe ae111ae aeOlra men: Daetaber ]1 1 - V= ~ ~.q btC:a tsd Yeta aleltrd plepe{fa atal tba IeldafilO~Jaq lblr! YOQ atRt9ll6tla MIIJ r~.[llllat .rJ to Beta v well mr+tsna le tome pseC7asr: !o t4a tat4q a~liC.:as, we :sae aerdyded a •re aseetp: !•:m Ft1Yam1 tarmac tae as aw ~attaadsmrart tdestmase la scsttee ~l(e:12J d ^ttlor Itavealr t:aie. My driyMa Is opnttaw free thane deaatbau• v to yt4,e ehesearr .e:. ,nrmt tse rettottm le+e:olotei? to Ym+ I]Itrtrt.::leoer rsr ~aok.attoa d thou cii=tx -s vatthnpt attuea. 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Yoe rte net lh • :or the rat faleear-! tinder :ht Fz•ierel tlererr_derawet'ae Afs, laaYtrlea aunts tha ..elver to sa.. rtes wrlrltaera ter t'ae1s1 ettemrrlY trsea shwW tsa ailreasad !s thls olttt:r, to t:heYW any OYeellrs~a crorlerrnrlt~ lepae• eearleyalaa/ O ours I'etleret ~aaes. T},1a Is o dererNmtfon letter. Vary help yesa. • . .~i~ r: ~ • y ~ I ~van~rLiu~td~ .~'L v Dlsrrfet Qteaemr .v... t,.rra aau s,,,,. t . 1993 ~ Settlement Ccganization Naa~ss Ttie Ielaad of Havai'i ffi'.A ~6 Ialaod Z!!~) v?t i Cmm Mailing Addreaas P 0 Box 7067 i~armsala. Baaai'i 96743 RlelepAOna tassibas: 8fl5-7620 ' This is to csrtity Cut tlsa above named organiution meats all o! the lolloving atandat~s (1) Is a profit organisation incorporated under the law a! the Stets or a non-psoiit organisatim datarmiriad eo ba exempt izas the fadsral income tax bl' the Snpeul 16wanw Sasvia. ~ Dopy at ehs g1~ sax axanpeion (ii nen-psotit) is attached. (2) L a non-profit arganiation and has a• gowsnlssq boas:d rlsw m~mbass have no metsrial oonfliee o! lntarast and anew vithosst eompansiatioir (If applis:abL). (3) Bas byLva ae policies rlsieh dsae:ribsd the maastsar its vhiefs txsainw is aonduetsd and policies rsLtissq to nspotias apd sianagemanL of pountial oonllict et intsrast situations. A wP9f e! tt~ psrtinaust ssetions is attao~had. (4) Blaa at least ens y+ar's astpsrisnsu vhic3s tfu projss:t er in Lha program . aesa for rltie3s Cu ragwst is Hsissq made. L licensed and aesradited. as appliGabls, iss aeeoedanea vith Llss rs+quirmnts of fadersl, crate and ocussty 9~~~a• 17sia is to certify that th! above-naawd a::ganisation has • veittan amekinq policy in acprrissa with c7uptsc S3EX. Part IS. sookirsp 1st the tiosdspiaes, Flavaii llwiaad Statutes. !/l6~.~5~ gnaessra oars: s. to Titlat president/C.E.O. ~ u. oM. Cr,.,.,.. ~ Cawwr. IihY~. sr .t ~r.p11 tn. wr .¦+w -n. uwr .t w...rs rrea- ti . •wrrw /rww ~ tM01? ~~M ~w M,rwn r tin eN Mr~r rMio1?. ~r..a o..w Naan..r d.. w.ur.~ e~whwnw,llMOI? ~t rr C~w~,ll d 1r..i .mow. ex Wn.rw l+~.J~ ;Rwiaed: Jasne. 198/7 J4coRD_ CERTIFICATE OF LIABILITY INSURANCECSR MS cA E'"^^''ccm^. ISLAM-M 08/17/00 RDDUCER THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE loquchi 6 Associates , Inc HOLDER THIS CERTIFICATE DOES NOT AMEND, EXTEND OR 314 S %inq St N 560 ALTER THE COVERAGE AFFORDED BV THE POLICIES BELOW :onolulu HI 96814 COMPANIES AFFORDING COVERAGE CCMPANY M1one NO 808-596-2700 F,. NO 808-596-2193 A Royal G Sun Alliance Ins PLC ISUREO COMPANY B Zns Co of the State of PA Island of Hawaii YMCA coMPANr Corporate Finance Office C P O Box 4545 Hilo HI 96720 COMPANY D OVERAGES THIS 15 TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED NOTWITH57ANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACTOR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE AMY BE ISSUED OR MAY PERTAIN THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO AL4 THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS (R ; TYPE OF INSURANCE POLICY NUMBER POLICY EFFECTIVE POIILY E%PNiATgN LIMRS DATE (MMIDDYI~ DATE (MMNdY1') GENERAL LIABIIRY ~ GENERAL AGGREGATE f 2 , OOO , OOO ~'''''--j[--I.I--CO--IMIMERCIAL GENERAL LIABILITY ~ ASP271922 09/01/00 09/01/01 :PRODUCTS coMPIOP ACC s2,000"QQQ W culMS MADE X OCCUR I ; PERSONAL l AOV INJURY S 1, OOQ "QQQ ~f-+-OWNER 3 6 CONTRACTOR 5 PROT 'EACN OCCURRENCE f 1 , OOO ,QQQ ~ FIRE DAMAGE (AnY any fin) f l OO , OO Q ' MED EXP (Any oA~ P~nlo^) 3 S , OOO AIfTOMOBILE LIABILITY COMBINED SINGLE LIMB S Z , OOO .QQQ 4 XANYAUTO AST326967 I 09/01/00 09/01/01 ALL OWNED AUTOS BODILY INJURY f SCHEDULED AUTOS I (P~" Wnenl HIRED ALROS ' BODILY INJURY ~ f ~ NON-0WNED AUTOS ~ (PSI MYIE~nO ~ I ' PROPERTY DAMAGE f I GARAGE LIABILITY ~ AUTO ONLY EA ACGDEM f ~ ANY AUTO OTHER THAN AUTO ONLY EACH ACCJOEHT f AGGREGATE f E%CESS LIABILITY EACH OCCURRENCE S 2 ~ ODO , OOO B X UMBRELLA FORM 47996824 09/01/00 09/01/01 AGGREGATE s2, 000,000 OTHER THAN UMBRELU FORM S WOR%ER5 COMPENSATION AND EMPLOYERS LIABILITY I T RY M O EL EACN ACGDEM f $OO"GOO A THE PROPRIETOR/ INCL OODCS377666 A9/01/00 09/01/01 ELGSEASE POLKYLIMrt s 500,000 PARTNERSIEXECUTNE OFFICERS ARE EXOL SGBJK4 SV 30 HAYS ROC EL gSEASE EA EMPLOYEE f SOO OOO OTHER I I )ESGiIPTION OF OPERATIONSILOCATIONSNEFSCLES/SPEUAL REMS Daae~l tlon. Youth at Rlak Pro am and Mediation Carts;bate Holder is Hamad as tlona Insured under the General Llabl sty policy ~er co~tract ;equlrenant: but only as re•pecta loss or jamage arlalnq ou o! t e negligent acts or omlasiona o! the lnaured. :ERTIFICATE HOLDER CANCELLATION COUNTY 4 ANY OF THE ABOVE DESGtIBED POLIGEB BE CANQ1lED BEFORE THE FJO'IRATgN GATE THEREOF THE LiSLINO G7MPANY WILL ENDEAVOR TO MAIL County Of Hiwall +3D DAYS WRRTEN NOTICE TO THEGTTIFICA7E MOLDER NAMEDro TIE LEFT $ndQet D1V1810n BUT FAILURE TO MAA 9UCH ARTERY 25 Aupunl 9treat ~ Hilo HZ 96720-4253 of ANr qND UPON THE AUTHORGSD REPRESEMTA7IVE 4CORD 2SS (1/95) ~ TfON 1986 . 1 - - - ' ~ _ , • ~~~•~•i#n~•~ n~' ~}l~tw~tii Jrra~BUry ~r}~arilnrnt ~louolala ~t in 1~rrr1lu tprliflcl~ acct al. aumt.d ~ _ tw. aq/~y y • r;xnarmt or IecorrPOrurloN er • ' wA3ARr~A SE7TIt11~71T INCA OF rAUNTI OF ifAaAII ~rant~d oo Janwr~ 27r 19~9t ~a mUarM m4rreat..1r ~fa~.. ~ca,eun at "`1' ~f«.1 sn1 s~~rd Gla ~l ql 04. 9rd ~y. g! r.eTn.ry yq ~ - Tf~is document is 45 pages. Per appaoval of the kLSNP(3~C the Articles is in the ariginwl applimtlcn only. ~ t • Aonreved :une HY-LAWS OF THE ISLAND OF HAWAII YMCA ARTICLE I - NAME Section 1. The name of this private non-profit corporation shall be the Island of Hawai'1 YMCA, hereinafter referred to as the Corporation. ARTICLE II - MISSION AND PURPOSES Section 1. MISSION STATEMENT: Aloha Ke Akun "God is Love" The Mission of the Island of Hawai'1 YMCA is to share God's Love with children, adults, and families of all races and faiths by putting Christian principles into practice through programs that build healthy body, mind and spirit for all. Section 2. The Island of Hawaii YMCA is committed to providing a wide range of services and programs to the general community that encourage and nurture the mental, physical, social and spiritual capabilities of individuals to cope with our changing world. fiction 3. No substantial part of the activities of this corporation shall be for the purpose of carrying on propaganda, or otherwise attempting to influence legislation. None of the activities of this corporation shall consist of participating in, or intervening in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office. Section 4. No part of the net earnings of this corporation shall inure to the benefit of any private shareholder or any individual. The property of this corporation is irrevocably dedicated to charitable purposes and upon liquidation, dissolution or abandonment of the owner, after providing for the debts and obligations thereof, the remaining assets will not inure to the benefit of any private person but will be distributed to a nonprofit fund, foundation or corporation which is organized and operated exclusively for charitable purposes and which has established its tax-exempt status under Section 501(c)l3) and 509(x)(1), (2) or (3) of the Internal Revenue Code of 1954, as amended. ARTICLE III - AFFILIATION Section 1. Thies corporation shall be and is hereby affiliated with the following: The Hawaii State Cluster of the Young Men's Christian Association of the United States of America; the West Field Office of the Young Men's Christian Association of the United States of America; National Council of Young Man's Christian 1 Association of the United States of America; and the World Alliance of Young Men's Christian Associations. ARTICLE IV - MEMBERSHIP Section 1. ACTIVE MEMHER. Any person who is in agreement with the purposes of the Island of Hawaii YMCA may become an Active Member of the corporation if he or she meets the requirements of one of the following categories: a. Sustainina Member: Any person who makes a financial contribution to the support of the YMCA in an amount prescribed by the Board of Directors shell be n Sustaining Member. The Board of Directors may establish classification for sustaining members. b. Participatino Member: Any person who participates in any program of the Island of Hawei'i YMCA shall ba required to become a member. Such persons may be required to pay such dues and meet such membership requirements as may ba prescribed for that program by a policy statement of the Hoard of Directors c. Corporate Member: Any person who serves as a member of the Board of Directors of the Corporation or on the Hoard of Menagezs of any Hranch. Section 2 HONORARY MEMBER. In recognition of meritorious services to the corporation, the Hoard may elect a member to be an Honorary Director for life. An Honorary Director will be welcomed at all meetings but shall not have a vote nor he/she be nn officer. fiction 3 VQTING MEMBER. The members of the Board of Directors of the corporation shall have a vote in the operations of the corporation. All other members are non-voting members. All non-voting members retain all rights and privileges conferred by membership in this organization. ARTICLE V - HOARD OF DIRECTORS a) Composition: The manngemant of thin Corporation shall be vested in a Board of Directors of not lase then ten nor more than thirty person. The members of said Hoard shall be elected in rotating terms of three (3) years, except ea otherwise provided for representative members by the unexpired members of the Hoard of Directors. The officers of the Hoard of Directors shell ba a Chairman of the Hoard (hereinafter called Chairman), one or more Vica Chnirmen, a Secretary, a Treasurer, and such officers as the Hoard of Directors shall from time to time prescribe, choean fram their own number, as provided for in these 2 Bylaws. b) Functions: The Hoard of Directors is empowered (e) to adopt rules and regulations for the conduct of their meetings and of the Corporation, (b) to appoint or approve the appointment of committees, and to discontinue the same, (c) to define the duties of officers and committees, {d) to employ end define the duties of agents and employees, (e) to delegate duties, (f) to approve budgets and policies for the Corporation, (g) to elect a successor to hold office for the unexpired portion of the term of any officer or member of the Hoard of Directors whose place shall be vacant at any time, (h) to establish and discontinue Branches, (i) in general to exercise and perform all the powers necessary to conduct the work and policy of the Corporation, to appoint an auditor annually to audit or review the accounts of the Corporation, (k) to establish general policies for the Corporation and to manage the business and affnirs of the Corporation. c) Meetings: 1) The Hoard of Directors shall meet at least quarterly at such time and place as it shall determine. Twenty five percent of the duly elected Directors then constituted shall constitute quorum. The Chnirmen shell nct as presiding officer of the Board of Directors or in his absence the next ranking officer present. The annual meeting of the corporation shall be held immediately preceding the regularly scheduled June meeting of the Hoard of Directors. 2) Special meetings of the Hoard of ' Directors of the Corporation may be called by the Chnirmnn or shall be called upon the written request of any five or more directors within three days from the date the request is received by the Secretary who shall fix the date of the special meeting within said period. 3) The Secretary shall cause written notice of the time and place of all regular and special meetings of the Hoard of Directors or the Corporation to be mailed postpaid to each member of the Board of Directors at least three days before the time fixed for the meeting. 4) Any notice of a special meeting of the corporation or of the Sonrd of Directors shnll specify the object or objects for the meeting. d) Election: The Hoard of Directors, which shall consist of not leas than ten nor more than forty five (45) persons, shall be so elected that it ahnil consist of two members elected from each of the Branches of the Aeaoclation, s representative of the Hilo Y's Men's Club, a youth member and the remainder to be elected as members at-large by the Board of Directors ns hereinafter provided. 3 e) Election of Director by Branches: 1) Each duly constituted Branch of the Corporation shall be entitled to elect two Directors, each of whom shall hold office for a term of two years, or until his successor shall have been elected and qualified. Except as hereinafter provided, one of such Directors shall be elected each year. The annual election of Directors by all such Branches shall be held in the month of January or on such other dates as shall be fixed by the Hoard of Directors. In the case where a Branch has no elected Director serving, it shall at such election elect two Directors, the one receiving the greater number of votes to serve for two years, and the other for one year. In the event of a tie, their terms shall be determined by lot. 2) Ballots for the election of Directors by Branches shall be cast in such manner as shall be determined from time to time for each Branch by its Hoard of Mnngers. Only Board of Managers may vote in such election. Each Nominating Committee shall have charge of the election, count the bnllots, and certify the returns to their respective Branch Hoards of Mangers and to the Hoard of Directors. f) Election of Directors by Board of Directors: 1) The Hoard of Directors shall also elect annually Directors at-large to the Hoard of Directors, who shall hold office for n term of three years, or until their successors shall have been elected and qualified. The number~of Directors at-large to be sleeted to the Hoard shall not exceed 35. The annual election of such Directors nt-large shall be held at the annual meeting or on such other date as shall be fixed by the Board of Directors. 2) At a regular meeting of the Board of Directors, at least thirty days preceding tht date set for the annual election of Directors at-large, the Chairman shall appoint e Nominating Committers to nominate members for election to the Hoard of Directors. At least fifteen days before the election, the Nominating Committee shnll mail to each Member of the Board of Directors a list of the names of the persona they nominate. Five or more of the Directors mny propose the name of other persons, by mailing their list to each Member of the Board not later than ten days before the annual election. 3) On the date set for the election, the Hoard of Directors shall meet end by ballot, elect the number of Directors at-large, as determined in paragraph (d) above, from the persons nominetsd by the Nominating Committee and proposed by five or more Directors, if such latter take place. Tha Chairman may designate any parson or persons to have charge of the election, count the ballots and certify the returns to the Hoard 4 of Directors. g) Vacancies: Should any vacancy occur through death, resignation, removal or other cause more than thirty (30) days prior to the annual meeting, vacancies 1n the Board may be filled by a majority voting of all remaining Directors at any regular meeting or special meeting called for that purpose. If the vacancy is from the branch or other representative group on the board, the representative group shall elect to fill the vacancy. h) Discialine: 1) In case of misconduct or neglect of office, a two-thirds t2/3) vote of the Board of Directors may declare the office of such a offender vacant provided that the accused shall have reasonable notice and opportunity for presenting defense. 2) Full authority is given to the Board of Directors to deal with all cases of disorder, insubordination, or immorality on the part of any member or person visiting the property or taking part in any meeting of the corporation, provided the accused shall have had reasonable notice and opportunity for presenting a defense. ARTICLE VI - OFFICERS a) Election. Term. Vacancies: At the first regular meeting of the Board of Directors aftsr the annual elections, the Board shall sleet by ballot from its own number, a Chairman of the Hoard, One or more Vice Chairmen, a Secretary, and a Treasurer. The said officers shall be the officers of the Corporation and of the Board and shall hold office for one year, or until their successors are elected and qualified. In case any officer shall decease or resign during his terms of office the vacancy so created shall be filled by a majority vote of all the remaining Directors at any regular meeting or at a special meeting called for such purpose. In case of disability or absence from the State of an officer his office may, by vote of the Board of Directors, be declared vacant and the vacancy filled as above provided in case of death or resignation. b) Duties: 1) The Chairman shall preaida et all business meetings of the Corporation and of the Hoard of Directors; he shall make at the annual meeting of the Corporation a full report of the year's work: he shall designate the chairman thereof, and delineate the committee's powers and responsibilities; he shell sign, together with the Secretary, all legal papers of the Corporation authorized by the Hoard of Directors; he shall cause to be made an annual report, as required, on the program and finance of the corporation to the National Council of Y.M.C.A.'s in the United States of America; 5 he shall perform such other duties as are normally incident to such an office, and shall meet frequently with the President/CEO to provide a liaison between the policy making body and the management of the Corporatlon. 2) The First Vice Chairman shall, in the absence of the President, ect as and perform the duties of the Chairman. 3) The Second Vice Chairman shell, in the absence of the Chairman and the First Vice Chairman, act as and perform the duties of the Chairman. 4) The Treasurer shall receive all moneys of the Corporation and shall disburse them under the order of the Board of Directors and after proper approval; ha shall keep a full account of all moneys received and paid out and report same to the Hoard of Directors at their monthly meetings, to the Corporatlon nt the annual meetings, and at other times when required. He shall keep all funds designated by the Hoard of Directors. The eoerd of Directors may appoint one or more Assistant Treasurers and may delegate to them such powers and duties of the Treasurer as the Hoard may deem desirnble. The Board mey also delegate the power to sign checks on Corporation funds to such employed officers as it may designate and mey revoke the power at any time. The Treasurer shall serve as Chair of the Finance Committee and perform such other duties incident to that office. 5) The Secretary shall keep a record of the minutes of all the business meetings of the Corporation and of the Hoerd of Directors, and shall attest same with his signature; he shall notify all officers of their election and all committees of their appointment; he shall notify all officers and directors of all business meetings of the Corporation and of the Hoard of Directors; he shall be the custodian of the seal of the Corporation and of the record of the minutes of all business meetings which shall be kept in the Corporation office. ARTICLE VII - COMMITTEES Section 1. POWERS. a) The Hoard of Directors shall be constituted into such committees as shall better provide for the duties and responsibilities which belong to it under these Bylnws. b) As soon as possible after the annual meeting, the Chairman of the Hoard shall make appointments to each of the standing committees end special committees. 6 c) £ach of these committees shall keep minutes of the its meetings and shall file the same in the corporate offices. it shall submit to the Hoard of Directors reports of its work, as required. No committee shall enter into any contract, or incur any indebtedness, or financial obligations except under the authority of the Board of Directors. Each committee shall have the power to appoint such subcommittees for carrying on its work as it may deem necessary. d) The Board of Directors may delegate one or more powers of the board to a committee to be exercised by it for such period of time and under such circumstances ne the Hoard shall prescribe. e) Subject to the approval of the Honrd of Directors each committee shall have the power to adopt such rules as may be necessary for the conduct of the work entrusted to it, provided always that these rules shall be approved by the Hoard of DireCtOra. sSgction 2. STANDING COMMITTEES. There shall be the following standing cortuoittees: (1) Executive; (2) Nominating; (3) Finance; (4) Human Resources; (5) Program. Section 3. EXECUTIVE COt~LMITTEE. There shall be an executive committee of the Hoard of Directors composed of the five (5) officers and not more than four (4) other directors, with five (5) committee members ' constituting a quorum of any meeting. The Executive Committee shall carry out the work of the Board in the interim between Board meetings. It shall supervise the carrying out of policies for the Hoard and set for the Hoard but shall not hnve the power to reconsider or reverse any nction of the Board. All executive committee actions shall be reported to the following Soard meeting. Section 4. NOMINATING COMMITTEE. The Chairmen shell, with the advice end consent of the Honrd of Directors, appoint a nominating committee of three (3) board members to nominate members for election to the Board of . Directors. At least ten (10) days prior to the annual meeting the nominating committee shall cause to be published a notice in a papez of general circulation on the Islnnd of Hawaii. The notice shall include the date and place of the annual meeting, a notice of the intention of election, and indicate the location where a slate of proposed members of the Hoard may be examined. This notice may be combined with the notice of the meeting. In addition to the nominations made by the nominating committee, nominations may be made from the floor of the nnnuel meeting. 7 Section 5. FINANCE COMMITTEE. The finance committee, composed of the Treasurer, as chairman, and at least three (3) other members of the Hoard, is responsible for the control of the finances of the corporation. The committee reviews and recommends appropriate Board action on the annual budget; reviews and approves monthly financial statements for report to the Hoard; arranges for annual audit: organizes the annual sustaining membership campaign. Section 6. HUMAN RESOURCE COMMITTEE. This committee is responsible for recommending to the Hoard of Directors the establishment, review and revision of policies and practices related to the employment and retention of personnel. The committee chair and Hoard Chairman shall conduct an annual performance evaluation of the President/CEO. Section 7. PROGRAM COMMITTEE. This committee is responsible for the corporation programs and recommends Board action on new programs approval and expansion, and on revision or deletion of current programs. It shall also review end make recommendations on program budgets; monitor program activities end review annual program evaluations. It shall also initiate planning for long term corporate program goals. The First Vice Chairman shall chair this committee. ARTICLE VIII - BRANCHES a) Authority: In seeking to accomplish this object this Corporation may establish and provide for the conduct and maintenance of its work in one or more sections of the County of Hawaii, and in behalf of particular groups of persons of all age groups. All Branches or subdivisions established by the Corporation shall bs under the control and direction of the Hoard of Directors of the Corporation. b) Requirements: The Hoard of Directors shall have the power to establish or dissolve Branches of the Corporation, shall provide for the manner of forming the same, and shall appoint the initial Board of Menngera therefor. Requirements for such branch status shell include a constituency or district large enough to justify separate Branch organization and to indicate successful branch operation, a body of prospective membara, n prospective Hoard of Managers nominated by the prospective members of the Branch proposed for the constituency or district, a progrsm of service conforming to essential YMCA objectives, and evidence of a practical measure of support through volunteer service and financial backing within the constituency. 8 c) Hoard of Managers: 1) Subject to the approval of the Hoard of Directors: (a) Members of Hoard of Managers of each Branch shall be elected thereto by the corporate members of such Branch in accordance with such rules as may be established by anld corporate members, but not inconsistent with these by laws. (b) Each Hoard of Managers shell elect such officers es are necessary to carry on its work. The Chairman of the Hoard of Directors and President/Chief Executive Officer shall be members ex-officio of all such Hoards. 2) The Hoard of Directors by n majority vote at any regular or special meeting may terminate the membership of any person on any Hoard of Managers. 3) Each Board of Mangers shall be responsible to the Board of Directors for the proper conduct of the work of Its Branch. Reports shall be made each month to the Board of Directors on the progress of the work and on all mnttera under consideration. No organization shall be effected within or in connection with any Branch, except with the approval of the Hoard of Managers thereof and all such organizations shall be under the control of said Hoard of Managers. The constitutions, bylaws and rules of the Branches shall not be inconsistent with these by laws or the duties of the board of directors of the corporation or any policies established thereto. ARTICLE IX - STAFF Section 1. Name: The employed officers of the Corporation shall be known as the Staff of the Corporation. Section 2. The Hoard of Directors shall employ an executive officer who shall be designated a President/Chief Executive Officer (CEO) (hereinafter called President) and ~oaat all the requirements of the National Council of Y.M.C.A.'s for such e position. The President shall attend all Hoard meetings and may be assigned as a staff liaison to any committee of the Board but he shall not vote. He shall be responsible to the Hoard for the general supervision of the programs end properties of the corporation, implement Board policing, and shall present to the Hoard of Directors any matter affecting the corporation. He shall be responsible to employ and dismiss other employees of the corporation within the limits of the Hoard approved budget of the corporation. He shall have the authority to Countersign ell checks against corporate funds. He shall attend all meetings and represent the Y.M.C.A. 1n community and off island affnire as approved by the Hoard of Directors. The President shall serve at 9 the pleasure of the Board of Directors at such compensation as the Hoard shall fix. Section 3. Bran h Executives: The Executive of each Hranch shall be selected by the President in consultation with the Board of Managers concerned. The Branch Executive shall be the executive assistant of the President and shall have direct responsibility for the activities of the staff of his Hranch. He shall cooperate with his Hoard of Managers and shall keep the President fully advised as to the progress of the work of the Hranch and of all matters under consideration. He shall be a member ex-officio without vote of all committees of his Branch. Ss-fiction 4. Staff of Branches: The other members of the staff of each Branch shall be recommended by the Branch Executive for approval by the President. ARTICLE X - PROPERTY Section 1. The corporation shall have the power to buy, sell, hold lease or otherwise deal in real, personal and mixed property in its corporate name, together with all rights, privileges and immunities which now are or may hereafter be granted by law to corporations of this character. Notwithstanding any other provisions of these bylaws, the corporation shall not carry out any activity not permitted by: (a) a corporation exempt from Federal Income tax under section 501(c)(3) of the Internal Revenue Cods of 195d (or the ' corresponding provision of any future United Stntae Internal Revenue Law), or (b) a corporation, contributions to which are daductibl• under section 1.0(c)(2) of the Internal Ravenna Code of 1954 (or the corresponding provision of any future United Statue Internal Revenue Law). The corporation shall have the power: to incur such debts end liabilities, secured or unsecured, na the nature of its business may require but not to exceed in amount the value of its assets or such other amount as hereafter may be Pixad by law; to sue and be sued in all courts of the State of Hawaii; to make and use a corporate seal and to alter the soma at its pleasure; to make, amend, and repeal bylaws not ineonsistant with existing laws for the management of its property, the election and removal of its officers, the regulation of its affairs, and the transfer of its property; to obtain capitol and revenues for its purposes through transactions, donations, subscriptions, dues, rents or otherwias; and 1n connection therewith to do all things necessary and proper to be consistent with the law and the purposes of the corporation. ARTIGr.F xt _ INDEMNIFICATION Section 1. Any person mode a party to any action, suit, or 10 preceding, civil or criminal, by reason of the fact that such person, his/her testator or intestate, is or was a member of the Board of Directors, or an officer or employee of the Corporation, shall be indemnified by the corporation against the reasonable expenses (including amounts paid by way of ,judgement and settlement including attorney's fees) actually and necessarily incurred by him/her in connection with any action or appeal therein or any settlement thereof, except on relation to matters as to which it shall be adjudged in such action, suit or proceeding that such person is liable for negligence or misconduct on the performance of duties. Such indemnifications, if afforded, shall not be deemed exclusive of any other rights to which such parson may be entitled apart from this section. This section shall not be deemed to limit any power or exclude any right of the corporation to provide any additional or other indemnity or right for any Director, officer, employee or other person. If this section shall be invalid or ineffective in any respect, the validity end effect of the section in any other respect shall not be affected. ARTICLE XII - GENDER NEUTRAL Section 1. Ae used in these bylaws, the pronouns used mean and include the masculine or feminine. ARTICLE RIII - AMEPdDMENTS These Bylaws may be amended by the vote of not less than' two-thirds of the board members, then constituted. Approved: June 23, 1993 11