HomeMy WebLinkAboutCOM 0122.028 2000-2002 Stephen K Yamashuo . ; Harty A Takahashi
Moyor Dtrecror
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000N'I'Y OF ~Ii41lIlAl`I
DEPARTMENT OF FINANCE
25 Aupuni Street, Roan 116 • H'lo, Hawaii %720-4252
(BOB)%I-8334 • fax(808)%1.8248
HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02)
HUMAN SERVICES NONPROFIT GRANTS REVIEW COMMITTEE
FISCAL YEAR ENDING. Lune 30, 2002 DAZE OF APPLICATION: 1 J3 o J o I
GR4.NTAPPLICATTONFOR YMCA Meaca~\~on .Sec~,ces
R~wa~ lfae)
Legal Name of Organtzanon: The Zt~u ~ o L ~1c,.,,~ all y M C A
Mailing Address: 0 >30+ 1 0 b 1 ILa ca k c~. ~ t k b l 4 3
Facthty/StteAddress: 30o W. ~+\.~-c4,w1.w S}rer~ I~~~o 1-l'l ~lbl2o
Dvxtor/Sue Manager. ~1 oc >+-Ic ce ~,,.,~,ar..~~
OrgamzanonPrrstdent: W0.unt. ~4av\~~1-ak.t
CoatactPersoa(GtantWriter): _~oroa-~ne..e„ ~A,.~A.c~.r~~~
Amount of Request for Cooney Fuada: S 1 v , o00
Total Annual Budget of Organizanon: S ~ 1 ~ o I 2 y 1~ I `I) 5
Has the applrcent applied for any other fords from the County of FLwari this 5aca1 year?
? Yes SotucdDepartment: ~ No
Agency/Program(a): ~ Social Service Youth Programs ? Elderly Programs
Check Categones: ? Culture a~ Ans ? Education ? Other
Briery, define the program for which f1undin` is beini regaeshd: I
T).C oro~g_m ~COJ~~Lr• mEA~a~'~on `4' L~onCti~~ta,~ioY\ ~CN\cY~ '~b \~\q~y~c~w.v~.t
as.~ bws~+~~3.su op tssl da,.~.:~~ ~,o~..n~-~ , w~,l~z\nc kc~a\hc~ wl.~.rt-Fter t~.cd~~s
The, C,V..e.raekec 4e~~o~r+,en~ tar\~poae+~~ at `tht gcoctam user aeQ~ r•••..1~•~-~:n
1•o c.cs~,ci ~u~ t~ dwc~oP.r~c~ utcablc c.er~t,~~ auo4...~,e.. tl~-:llS.
0 Comm. No. ~•z.z..28
-I File No. Q v Jj
Ref. Tot Pr°~~ k S ED c_
L (ZUALIFYING STANDARDS FOR APPLICANTS
An applicant must meet all of the followtng standards•
Be chartered or otherwise authonzed to do busman m the State for chartable purposes end exempted from
the federd income tax by the Internal Revenue Semce.
Have a governuig board whose member verve without compeasaaon Bad have no confhct of mterat
between then regukr occupauoaa and the savrxe provukd.
Have bykws or pohna whrc6 dacnbe the mariner m which busmen is conducted, including mamgement,
audit, find policra and pttxedtaa, pohcra oa aepoasm, end pohera on management of poteaud confitet
~y of interest
L"J Have at lent one year's expmence wrt6 the aervtce or acavtty fns which the appropruaoa u Bought or can
otherwise demonstrate to the aaaafection of the County strffurert expertise W truccwfally can7r out the
~-y sema or acavrty.
IJ Be lixnsed end ateredrted m accordance vnth epphable tequrrements of Federal, State sad County Lws.
II. GRANT CONDITIONS
The applicant sgras to cotrtply with the following terms and conditiotn prior to tteceiving a grant award.
A. Comply wrt6 applicable Federal and State 4w pttiltibitmg drscrimrnadtta egaiast say person on the brute
of tax, color, ruaond ongm, religroq creed. sax, age, or handicap.
B. Agroe not to tae say public funds far purpae of eaterta®mt a perquisite.
C. Comply wvth such other requiremeais a the Direetor of Finance may precnbe to insure adherence by the
nonprofit organrution wah Federal, State, Bad Ctnmty laws, and aublia>ud etaodaeds for Gscd sad
program taanegemeat
D Allow the Daector of Finance, the commiaea of the catmcil sad their saffi, end the Legislaave Auditor
acres m rxmds, reporu, file, and other related documeau m onde this the program, management, and
fiscd practice of the nonprofit argaauauon may be monitored sad evahutad to same the proper and
effecave expeadraae of pubGe funds.
III. RECORDS AND REPORTS
A. The applicant shall follow geaaally nocepted at:emmdng protxdure sad practiee rind shall mamum
boob. records, documaab sad other evrdeax whreh m~ei®tly sad properly accatmt far the ettpandrttue
of Cotmty itmds. The boob, recoeds sad documaob shall bs wbjtret at ap raeonabk time to iaspectroq
revretvs, a audits by the Camty expending agmey, the Diroesor of Fitraroe, sad the I.egisLave Auditor, or
by rhea reprgmnava.
B. The Ctwnty expending agency, Dirxtor of Finance, or Cotmty Ct>,raer7 trtay ttequat parodic wnttm
capons on the rise of Cotmty fu~a.
C. The moptofit organiaaoa shall wbmrt a final writes repot to the t.egrslaatro Auditor within entry (60)
days alb June 30 of the final yar. The capon shall iaehrde ao eaplaoation of the ptrbiic bttase6a darved
from the awarding of the grant, a listing of otbar funding scarce sad amamu oboaiosd donng the gram
penal, sad a eotnpleae accouatirtg of all expttaditmp ttuppated by Comty of Hawaii ge>mt funds {per
Chapror 2, Article 25, Section 2-142(d), Hawaii Cormty Code, amended Angost, 1999}.
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rv. QUARTERLY ALLOCATION
Under no crreumshnces shell grant funds be disbursed m a lump sum payment Grant funds will be disbursed to
Grantees only through a quenerly allocation proceu The drsbunemem of gent funds can be formulaud on as
equal quarterly apporuonmeat bnu
V. GRIEVANCE PROCEDURE
The applcant .viii adopt and rnamtam a gnevanee procedure to ensure proper eccowtmg for any concern end
complaints about its program or semca that may arise from rte member, employees, clients a from other member
of the public.
VI. DISCLOSURE OF INFORMATION
All informahoa, date or other materul provided to the County by vutue of this applicator shall be sub)ect to the
Uniform Infixmaton Pracnea Aet ([HPA), Chapter 92F, Hawaa Bruised Stauw. All such materal is deemed
govrrrmmt record sod shall be open to the public sod may be provided to orbs public snd/or privaoe Cuoding
source.
VII. CONTINUED ELIGIBIIITY
Any applkaat or reelpkat who withholds or omit nay material feet or del[bentdy mMnpnseab ash facts
to the County of HawaLL aheLL: (1) Immediauly be disqualified from oonsidaration for NoapoBt Grat timdiag•
OR (2) be in vaLtor of the terms of the Grant Agteamart of Cowry fiends a which ease a grent agreement can be
terminated by the Cowry sad the recipient or provider may be liable ro reimburse all err a portion of any Cuads
received thtaem.
VIII. ACKNOWLEDGEMENT
7\.s, Zs\n+•.a o4 ~wci 4 M CA
(Legal Name of Orgeniatm)
hereby agree to aaminuter the ti rvC A i~~ td~w~ tun S ¢ c d,~ t3
(Program Title)
in accordance with the regulators, policia sod procedures prescribed by the Hawaii Cotmty Fireree Deparmrtat
Distnbuton of grant furls u limited to grantees which ere m compliance with County raguLoors, polieia sad
procedures. The County reserves the nght to withhold grent dratnbntam at any t®e the Penue a not m
eamphenu. It u the polity of the County of Hawau erd for those who do bmwa wnh the County b provide
equal employment appostuaitts m ell psrtana segardleas of race, phystal dwbil&ias, color, ntigier, amt, age, or
natoral ongm es merdaud by the Federal Civil Right Aeu, as amended, sad any other tbdanl er suss laws
rehiring to egiid employaiem opporttnitia.
IX. AMENDMENTS TO THE APlLICATION/EVALUATION
The applicant assures that it will abmit to the Human Services Nonprofit Gnaw Review Commiax (HSNPGRC)
for poor review end approval a avrimea request and justficanon far any changes, additions, or delenors to nay
poison(s) of the grant application or a duly eaacutad Gant Agreement of County Fiends. The epplirmt will
cooperate and assist m any effort rmdMalten by the HSNPGRC to evahusr, mepxK err othenvw mmitor the
effeetvenw, feasibility, aaNar cost of&ienry of soy and ell praeuca. polieia sad psoeodaras err actmnee
pursusrt to this appGcatoa err eny grant datgnatioa or albcaaaa received a a rerult of this yrpliralior.
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X. AUTHORITY AND CAPACITY OF APPLICANT
The applicant cert[fies [hat [[has the suthonty and capec[ty to develop and submit thta apphcahon, and to fully
admuus[er the pro~am(s) Pursuant W thu apphcu[oa
UNSIGNED PROPOSALS WILL NOT BE ACCEPTED!
S[Qnature of tdenVChaupcson Date
~hst/~'~,~~, I-i e- 01
S[~anue o
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uve Dutttot/Maaa4a Date
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Stephrn IL Yamashtro " • - Harry A Taltalty~ht
Mayor _ Dvector
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COUNTY Of fli41i~i41`I
DEPARTMENT OF FINANCE
23 Aupum Street, Room 118 • Hilo, Hewui %720252
(808) %1.8214 • Fu (808) %I-8248
HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02)
FINANCIAL QUESTIONNAIRE
Please include as an attachment an explaaatton for all "NO" answer, to questions #1 thtu #11 below:
Yea No
? ? 1. Has the agency operated continuously for the past three (3) yeses?
? ? 2. Has the agettey operated with a positive cash flow for the peat three (3) years?
? ? 3. Does yottr Bawd of Director approve a deviled cash flow budget before the beginmttg of
each fiscal yet!
? ? 4. Do your Board mexUng minutes show that quarterly flnanciel atatetaemts are approved?
? ? 5. Ia your exlutty balance at least 20'/u of your Total Liability balance?
? ? 6. Ia yotu Total Glrrrmt Assd balance larger than your Total Ctiareat Liability balance?
? ? 7. Ate bank tecoaedatioaa and at:counting pexf'amexl b5' tameme othetr tfias the eheclc signatory?
? ? 8. Ate you fully tenured for the agrncy's vehiclet(s) attd building(s)?
? ? 9. Is your Waiters' Compmsatton at least 2% of ptymll7
? ? l0. Are you cttrtmt (tton-ddittqurnt) on all payroll and payroll tea paymeov?
? ? 11. L the agency free of any pending httgition, lieoa or judgtnmts7
? ? l2. Within the peri 12 months, has the agency applied for vendor or battle reedit a»d was dertiad
credit? If yes. ple~ae explain.
As the groat applicant, ! cerNjy then the age+kY has satLsfactonfy responded to each ojthe above quartfonr and aplauurd ar
needed !hereby ccrtffy that thtr tty6?neatWn u rue and convent to the hart ojnry btowletlge.
Agency: Phone:
bY~
Prise Nu~rhN Syi~ue° One
Cutifled by:
PrmtNmdFri~wnitewor SiOntie° Doh
YMCA Mediation Semces 2001-2002
Page 1 of 10
NARRATIVE QUESTIONS
PROGRAM/SERVICE DESCRIPTION
A. Overview
1. Describe the program for which funding is being requested
The funds are requested to support the Island of Hawat'i YMCA program the Ku'ikahi Med~atton
Center
2. What unique or significant service will be providedY
The Ku'ikahi Mediation Center has 2 components The commumty mediation component provides
quahty mediation and concdiatton services for individuals and organizations in east Hawaii County
Mediation is a conSdential problem-solving process in which trained neutrals assist parties in
communicating what's important in the dispute, creating and negotiating options, and crafting
agreements that are fair, realistic and durable
This component handles the following types of disputes neighbor/neighbor, Small Claims
(Iandlord/tenant, consumer/mercham), family issues (parem/teeq pre and post divorce), Special
Education disputes, condominium disputes The program also handles misdemeanor criminal cases
in a new plot project with District Court, the Prosecuting Attorney's Office and the Public
Defender's Office
Tlus component uses trained community members to deliver program services in addiUOn to self
referrals, the programs receive 60% percent of case referrals from public agencies such as the court
and legal systems (District Court, Family Court, Circuit Court, Prosecuting Attorney's Office,
Hawau County Police Department) as well as referrals from other public entities such as the
Department of Education, Department of Human Services, RICO, Board of Real Estate and the
County of Hawau All of these cases are mediated by private individuals who volunteer their time to
assist others m their community
The other component of the program is Character Development The Character Development
component provides young people with skills that 1) promote honest communication, 2) develop
effective listening, and 3) encourage roaponsible behavior Using evaluation tools that authentically
assess the development and retention of speciSc behavioral skills, this component enhances
meaningful character development tttt?ong youth by providing them with practical lifetime skills to
resolve disputes and to relate positively within their families
Because the mediation process shares the same core values that enhance positive character
development, it is a natural vehicle for this project Today's youth need tangible, useful skills.
Mediation is a pragmatic process that provides both immediate and future positive impacts for
mediators and participams alike and has relevance for youth
YMCA Med~auon Sernces 2001-2002
Page 2 of ] 0
3. What specific outcomes are to be achieved?
The desrred outcomes of the program are
• to provide an accessible, effective process that empowers, educates and assists participants
m finding peaceful, durable resolutions for simple and complex disputes
• to have participams gam skills mproblem-solvmg, communication and negotiation
• to have youth participants develop skills that facilitate healthy life-style choices, reducing
nsk factors that could contribute to Iuvertile delinquency
4. How will the proposed program empower participantslclients to become self-sufricient and
facilitate positive social changes
The services provided by both components of the program empowers a) clients, b) volunteer
mediators (adults) and c) peer mediators (youth) in the following ways•
a) CGents-
The process of mediation, in which a trained neutral assists the parties involved in a dispute in
communicating and negotiating their own agreement, is based on the principle of empowermem
Parties who are in the dispute have the most information about the dispute and poternial agreement
possibilities, the most responsibility in resolving the dispute and the most investment in findir?g a
resolution that will be durable
In addition to assisting parties in resolving current disputes, the process provides the parties an
opportunity to gain new skills ro communication and negotiation These skills hopefully will be used
m the future should additional disputes occur
b) Volunteer Mediators-
The valuable skills in communication, negotiation and problem-solving acquired by the vohmteer
mediators through training provided by the programs (44 hours) are instrumental in providing quality
services to program cGertts They are also beneScial to the volunteer mediators, allowing them to
successfully prevent and resolve disputes in their own personal and professional fives
c) Peer Mediators- participarrts in the Character Development component experience a safe
envuonmerit which allows them to
• Express their feelings and points of view,
• Identify their needs,
• Clarify issues,
• Understand the other party's point of view,
• Expkre possible solutions,
• Reach an agreement that is satisfactory to both parties
The goal of the Character Development component is to provide opportunities for youth to learn and
mtegrate conflict resolution skills into their peer and family interactions
YMCA Med~atron Semces 2001-2002
Page 3 of 10
B. Problem/Need
1. What is the problem/oeed the proposed program is designed to meetY
The program provide sernces that address the following needs
• affordable, accessible problem-solving process that repays relationships
• a viable option to the formal legal and court system for individuals with disputes
• a vehicle to assist youth in developing valuable conflict prevention and resolution skills, a first
step to making healthy life-style choices
2. Who is the target population and what are the specific needaT
Community mediation service component The target population are individuals and organizations of
east Hawaii County that have a current dispute with another party and for whom the mediation
process is more accessible, more affordable and/or more appropriate than the formal IegaVcourt
system Although the program charges an administrative fee, no one is refused services because of
financial hardship The mediation process also works in conjunction with the court and legal system,
assisting parties in resolving specific issues outside of the courtroom.
Character Development component- The targeted participants for this componem are students and
families enrolled in The Island of Hawaii YMCA after-school programs- Keonepoko (Puna),
Kealekehe, Honaunau, Kahakai (West Hawaii), Kamehameha, St Joseph (Hilo), Waikoloa, and
Waimea (North Hawaii) Elementary Schools
3. What is the geographical area(s) to be served, facility and hours of operation!
Community Mediation component- Hamakue, North Hilo, South Ifilo, Puna, and north Kau districts
are the geographical areas served The office facility is located at 300 W Lanikaula Street, Hilo,
and the hours of office opeaations are Monday- Friday 800 - S 00 Mediations are scheduled at the
chants convenience during daytime and everting hours
Character Development component- The Character Development component provides services in the
following YMCA after-school program sites Keonepoko (Puna), Kealekehe, Honeurlau, Kahakai
(West Hawau), Kamehameha, St Joseph (Hilo), Waikoloa, and Waimea (North Hawaii)
Elementary Schools
C. Collaboration/Coordination
1. What specific mwnres will bt taken to coWborate/coordinate with other community
roources to achieve maximum pro`ram e0iciency and cost eBectivenesef
The program collaborates and coordinates with referring agencies such as County Police,
Prosecuting Attorney's Office, District, Family a~ Circuit Courts, Department of Human Services,
Pubhc Defender's Office, Courrty of Hawau departrnente, Departmem of Education personnel and
with private agencies/collaborations such as the Salvation Army, Family Support Services, Domestic
YMCA Medsauon Semces 2001-2002
Page 3 of ]0
Violence Interagency Team, the Family Court Divorce Education programs The program also
provides outreach and information to sernce clubs such as Rotary, and to other organizations that
request information
The program also collaborates with community organizations and businesses to secure confldent~al
meeting rooms m which to conduct the mediation sessions Tlus makes the medration process more
geographically accessible to chants and reduces rental expenses for the programs
Cost effectiveness is achieved by the combination of utilizing trained volunteers, charging program
participants for the services, and other revenue generating activities
2. How will these measurd reduce or eliminate any e=isting duplication of services to your
designate target group?
Community Mediation component- there rs no other agency providing community volunteer- based
mediation services in the east Hawaii community
Character Developmem component- because this componem's focus is the integration of conflict
resolution skills, going beyond a peer mediation program, it is not a duplication If a school has a
peer mednation program, the Character Development component provides additional opportunity for
youth to gain and practice skills
D. Goals and Objeetives:
1. What arc the major goahi/benchma~ics of the proposed program!
The goal of the community mediation component is to provide quality dispute resolution services,
including mediation, facilitation, conciliation, community education and training Both programs use
framed volunteers who aPP1Y. interviewedlselected and who must successfi?Ily eornplete trttiaing and
apprenticeship to mediate for the program (Training 22 hours generic, 22 hours divorce, 12 hours
Special Education and Civil Rights). The training is progressive, advanced training is offered only
after completing apprenticeship with prerequisite case types Both programs use an co-mediator
model (2 mediators) to handle cases
The goal of the Character Development component is to provide youth in the YMCA after-school
programs the opportunity to develop and integrate conflict resolution skills in their peer and family
imeractions
The quantitative goals for the 2001-2(102 program year are ss folbws:
Community Mediation component-
° Caseload- To provide mediation services to 800 individuals (direct clients) in PY2001-
2002 (an increase of 25%)
-to open 300 cases (an increase of 15%)
YMCA Med~auon Semces 2001-2002
Page 5 of ]0
• Mediator pool- to increase the number of advanced mediators (divorce, Civil Rights
and/or Special Education) by 25%
• To have 80% of clients receiving mediation sernces feel that they benefited from the
program's sernces
Character Development componem
• Age appropriate conflict resolution acUvit~es will be provided at all YMCA A+ sites, to
assist youth in developing then knowledge and understanding of conflrct and peaceful
resolution options
• Fifty peer mediators wall be selected and trained, deepening their knowledge and
increasing then skills A+ staffwill participate in the peer mediation training to provide on
going support for in program mediations
• Family workshops will be offered to sestet the peer mediators in reinforang new stalls and
will provide families cont]rct resolution skills (families of youth who are not peer
mediators will be invited to participate)
2. What specific objectives/action steps are planned for each goal!
Community Mediation component-
s Caseload- to provide mediation, conciliation and/or facilitation services to 800 individuals (direct
service), to opts 300 ca.9es
• Program staff/volunteers will conduct community outreach presentations for community
groups, churches, school groups, business clubs
• Program staff will maintain referral relationships with Prosecuting Attorney's Office,
County Police Department, District, Family and Circuit Courts, and other referral sources
• Mediator pool- to increase the number of volunteer mediators by 25%
• Program staff will disseminate an annual training calendar, to facilitate year-round
recruitment opportunities
• Three training opportunities will be provided each year, generic, divorce and another
advanced case type (e g Civil Rights, 5pectal Education)
• Program staff/volunteers will provide quarterly in-service opportunities for volunteer
mediator, ensuring that mediators have current content
• Eighty percent (80'/0) of clients receiving mediation services will feel that thty benefited from the
services provided
• Program staff will first assess that the clients needs can be met by the mediation process,
meaning that the issues m dispute are appropriate for mediation
• Program staff will ensure that only mediators who have a thorough grasp of the process
and skills of mediation are allowed to mediate for the program
• Program staff will ensure on-going mediator competency is monitored The program
uses a co-mediator model, assigning two mediators to each case. Apprentice mediators
YMCA Medianon Sernces 2001-2002
Page 6 of 10
(those just completing training) co-mediate with a mentor, a senior mediator who has
completed additional specific training
Program staff will solicit feedback from all clients recervmg program services, through
telephone and written survey follow-up
Character Development component-
s Age appropnate conflict resolution actrv~ties will be provided at all YMCA A+ saes, to assist
youth in developing their knowledge and understanding of contbct and peaceful resolution
options
o A+ participants are provided conflict resolution activities as part of their A+
curriculum (16 -23 week curriculum)
• Fifty peer mediators (4'", 5°, and 6ih grades) will be selected and trained, deepening thew
knowledge and increasing their skills A+ staff will participate in the peer mediation training
to provide on going support for in program mediations
o After completion of curriculum, peer mediators are selected and trained to assist with
conflicts in the A+ program
• Family workshops will be offered to assist the peer mediators in reinforcing new skills and
will provide families corl9ict resolution skills (families of youth who are not peer mediators
will be irrvited to participate)
o After peer mediation training, workshops will be offered for parents and families
3. What is the timdine (start and end dates) for each action step!
Community mediatton component
This component provides year round mediation sernces, so program evaluation including mediator
monitonng and client feedback occurs throughout the year
The training schedule is as follows•
March 2001-Generic training (22 hours)
June 2001-advanced training (8 howl- Civil Rights/Special Education)
October 2001- Divoroe/Family training (22 hours)
March 2002- Generic training
Character Development wmponent-
This component was implemented in phases (3 sites initially in PY 2000-01) For the remaining sites
the curriculum and peer mediation training will be completed on a different schedule at each site, as a
result of differences in site size (program sites range from 40 -over 200 participants)
YMCA Med~auon Semces 2001-2002
Page 7 of 10
4. What signiTicaot client-centered outcome(s) will the program achieve?
a Attain at least one personal program outcome, orb Show measurable progress towards the
program goals
Community Mediation wmponent-
E~ghty percent (80°/u) of clients receiving mediation services will feel that they benefited from the
services provided
The enure program isclient-centered in that the mediation programs provide a service that assists the
clients in resolving a dispute that they have identiSed The mediation process ~s a vehicle, even when
the mediation does not end in a written agreement, many clients report that communication had been
improved vnth the other party, with understanding and acceptance occurring between the parties
Character Development component-
Positive character will be strengthened by developing those traits that lead to healthy responsible
lifestyle choices The traits aro-
• Caring- placutg high value on helping other people
• Honesty- telling the truth even when it is not easy
• Responsibility- accepts that there arc consequences for acdons
• Peaceful conflict resolution- seeks to resolve conflict non-violtntly
• Cultural competence- comfort with people of different backgrounds
• Empowerment- having useful skills increases self-esteem
E. Service Delivery
1. What methodobgy will be used in the proposed program's ddivery of serviees'
The Community Mediation component uses the following definitions
• Mediation- a confidential, voluntary process in which a trained neutral assists parties in a
dispute to communicate and negotiate what the parties fed is a fair and durable
agreement Agreements, if reached, are put in writing, with copies given to both parties
A copy of a mediated agreement is also sent to the court, tf applicable
• Case- a case is opened when the parties involved in a dispute agree to participate in a
mediation (exception- a case is opened when referred by an agency with administrative
and or legal authority over the parties i e Courts)
• Intake- an interview conducted by staff to identify the key issues of the disputes and to
determine if the case is appropriate for mediation
• Facilitation- a pro-active problem-solving process which assists groups m identifying
issues, action steps and options
• Conciliation- an agreement that is reached before a mediation as a resuh of intervention
by Program Staff
YMCA Med~ahon Sernces 2001-2002
Page 8 of 10
• Mediator- an individual who successfully completes training and apprenticeship (5 co-
mediated cases Wrath a mentor per case level)
• Mentor- a senior mediator who completes training specific to assisting apprentices in
successfully completing then first 5 mediations (there are apprenticeship levels for
generic and divorce areas)
• Apprentice- an individual who has completed a particular level of training
Community Mediation component
The mediation process begins when a prospective client contacts the program Program staff elicit
pertinent information about the dispute with the party to determine if the process is appropnate for
the dispute
If the issues presented seem appropriate for medtation, Program staff contacts the other party (ies)
in the dispute, conveys the request for mediation and explains the mediation process If the party is
willing to participate in a mediation, Program staff will elicit pertinent information about the dispute
from that party
Both parties in the dispute are told that the process is confidential and are given additional
information if their situation was referred by the courts Both parties are also informed of the
administrative fce for sernce If the parties have a firianciah hardship, services are provided without
charge
After the intake process, Program staff schedules the mediation session, matching the type of
dispute W7th mediator expertise and experience In order to ensure 8n impartial process, a mediator
is not assigned to a cane in which the parties are known to the mediator
Disputes involving single and/or simple issues (generally neighbor or Small Clauns disputes) can
usually be resolved in one session Complex disputes require multiple sessions (e g divorce
mediation averages 5 sessions)
Character Development component-
This component begins with the character development curriculum (which includes conflict
resolution activities) that is implemented at all A+ sites After completion of the 16 -23 week
cumculum, peer mediators will be trained This will provide all students the opportunity to learn the
concepts of conflict resolution, how it relates to YMCA values and will provide the context for the
next phase, peer mediation training The peer mediators will then not be acquiring skills in a
vacuu>n, and the other students will be familiar with the language It will support leadership
development by providing an opportunity for youths to self select to became a peer mediators
This will also provide more opporturrities for all A+ staff to increase their knowledge, ensuring that
the program's implementation in future years will not be dependent on a few staff Tins supports the
YMCA philosophy of skill building, adding more advanced stalls in a progressive structure
YMCA Mediation Semces 2001_2002
Page 9 of 10
F. Evaluation:
1 What process Wall be used to evaluate the program and services
Commumty Mediation component-
. Client satisfaction- cherrts are surveyed after receiving mediation sernces to determine if
they were satisfied with the process what rf any benefit they received They are asked to
give feedback on mediator neutrality and competence, whether or not they reached an
agreement through the mediation process and if so, if the agreement was durable
Mediator competency- Mediator competency is evaluated throughout the mediators
career oath the program, starting at the application point Only individuals who
successfully complete both the trainir?g and apprenticeship process are allowed to mediate
for the program After apprenticeship, mediators are expected to attend a refresher
framing annually The programs use a co-mediator model, which aids the monitoring
process
• Service provision- Program staff maintains ongoing communication with referral sources
to ensure that community needs are being met Feedback is eluted fi~om referral sources
which is usefiil in determining program dircct~on
• The program is monitored and evaluated by the State Judiciary, Center for Ahernative
Dispute Resolution (the program administrator) amlually. Program progress,
quantitative and qualitative, is addressed and monitored by CADR through quarterly and
annual reports and an annual site visit
Character Development component-
Participants are evaluated on increased knowledge and stall in conflict resolutton/conflict prevention
(nnmediate outcome), and on how they imegrate these skills into their interactions with peers and
staff Parents will provide feedback on how the participant utilizes the new skills in family
interactrons Partiapams will self-report on then use of conflict resolution skills
2. How will thin process measure the outcome specified in Item D (1-4)?
The mediation services provided are by their nature outcome based The drsputes and issues
addressed are rdentified by the clie?lts, and the parties themselves determine if an agreement is
reached The mediators who volunteer for the programs do so to achieve personal growth by
acquiring valuable skills and to give time and energy to their community Youth participants will
demonstrate new skills, and feedback will be received from participants, staff and panerrts on the
integration of new skills into traits.
YMCA Mediation Semces 2001-2002
Page 10 of 10
G. Program Fees:
1. Does your organization charge a membership fee for service participants! No
2. Does the proposed program charge participants a fee for service provided by the
organization?
An admvustrative fee of S 1500 per person per session is assessed for services for generic and
divorce cases An administrative fee of S25 00 person per session is assessed for business and Civil
Rights cases Clients who have a financial hardship are not refused services If a client can afford a
partial fee, that is assessed if the client cannot afford arty part of the fee, they still receive sernces
The progam has contracts with Regulated Industries Complaint Office (RICO), the Department of
Education (for Special Education cases), and with the Real Estate Commission The progam also
charges a fee for facilitation services
H. ViabJity:
1. What is your justification or rationale for the expenditure of public funds for the proposed
programY
The request of S 10,000 in Couttty funding is 11 % of the projected budget Although the program
does receive funding from the State Judiciary, it is a requirement of the POS contract for the
programs to secure 15% of total budget in non-Judiciary funds. The program provides a needed
process for Hawaii County residents, with service that is provided by volunteers from the I-Iawau
County commtiniry The program not only benefits the clients that receive the service, the volunteer
mediators utilize communication and negotiation skills in the'v personal end professional Eves to
prevent and/or resolve disputes
2 What are the financial and programmatic plans to sustain the proposed program beyond the
upcoming fiscal yee~l
The Ku'ikahi Mediation Center has provided quality mediation services to the Hawaii County
community smce 1983 and it is antippated that the program will continue past the upcoming fiscal
year The program realizes that long term stuvival is contingent upon both providing quality service
and a funding strategy that incorporates diversified finding sotuces To this end the program has
entered into fee for service contracts with RICO, the Department of Education, and the Real Estate
Commission to provide mediation services The program is also exploring a foe for service stnall
business mediation model The program also provides facilitation service on a fee for service basis
The program is applying for funding from the Judiciary for PY2001-2002, IiI1JW for PY2002, will
conduct the 2001 Sustaining Membership Drive beginning June 2001, and will continue to assess
mediation and training foes These efforts ensure that Hawaii County funding remains focused on
direct progam service needs
L Budget: See attaehed completed budget tables.
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YMCA Med~auon Sernoes 2001.2002
Page 1 of 3
ORGANIZATION/AGENCY INFORMATION
A. Board of Directors•
1) Has the organization's Board of Directors received formal traitung within the past two
(z) Y~s~
All corporate and branch board members receive formal training when they loin their
respective boards There is no certificate Issued for the training The training includes e
Board of Directors 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 plimarv roles and responsibilities of your Exewtive Director
The Presidem/CEO is responsible for the overall management and development of the
YMCA, including
• Board, volunteer, and staffdevelopment,
• Capital and operating fimdraising;
• Community development and relations,
• Establishing a system of environmental and outdoor education programs,
• Long-range planning,
3) What are the DrjD1aI1' roles and responsibilities of your orgawation's Board of
Directors? (Clarify role of executive officers vs. general membership).
The primary roles and responsibilities of the Board of Directors are
• to adopt Hiles and tegtilations for the conduct of meetings and of the Corporatioq
• 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 duties;
• to establish and diswntinue branches,
• to establish general policies for the Corporation and to mansge the business affairs of the
Corporation
In additioq all Board members are responsible to assist the Corporation with annual SME
and other fundraising efforts. Officers of the Corporation are the Chair, 2 vce Chairs,
Secretary, and Treasurer The officers have specific duties in addition to those of the
general members of the Board of Directors (Please see by-laws )
B. gnat Periormaece•
1) How effective has yotu organization/agmcy been in achieving program goals in the
past two (2) fiscal years?
YMCA Med~anon Sernces 2001-2002
Page 2 of 3
a Quantitative data on numbers served
Commumty Med~at~on component
In 2000, YMCA Mediation services provided mediation and conciliation services to 625
mdrviduals, opening 265 ca.9es Sixty-six percent of cases mediated reached ageement
Character Developmert component-
The implementation of this component began tins program year so data is not yet available
b Qualitative data showing number and percentage of partiwpants aclneving measurable
outcomes
Community Mediation componem-
Seventy percent of clients receiving mediation services stated that they benefited from the
services received Sixty-eight percent of clients receiving services said they would
recommend this process to others with similar disputes
Character Development component-
The unplementation of this component began this program year so data is not yet available
C. Fin e i
1) Has your organvation's caurerrt program operation remained the same as last year?
What major program or financial changes will be incurred next year'
The program has concemrated on increasing the quality of services to the community
Towards this goal, there have been staff changes The program upgraded its Intake
Coordinator position to that of Case Manager, to accommodate the increasingly complex
and specialized cases that are being received The program has also estabBahed a Mediator
Support position to provide additional support and supervision to the volunteer mediators
Thia has resulted in an increase in staff costs
2) What is the status of ell of your organization's major contracts or agreements for the
~~6 Y~ (employ agreements, office leases, Primary grant revenudsuppGer, etc.)?
The program has added contracts with the Department of Education (for special education
disputes) and with the Real Estate Commission (for condominium disputes)
3) How does the proposed program fit into your long range financial plan?
Providing quality programs that assist our community is a goal of our Association and of the
national YMCA movement. To this end, the Board makes thoughtfiil financial strategy
decisions to balance needed resources
YMCA Med~auon Sernces 2001-2002
Page 3 of 3
D. Moaitorin¢:
1) During the past two (2) fiscal years, what financial and/or admimstrative momtoring
has your organizauon received from any and all funding sources
Department of Education - A+ program Naomi Morita 9742002
County of Hawaii Curtis Tyler 961-8225
Department of Human Services David Bouerner 586-5664
Judiciary, CADR Elizabeth Kent 522-4339
Hawar`i Island United Way Carol Feldman 326-7400
E. Alcohol. Tobacco and Drut:-Free Workplace policies and Inforoution:
1) How does your organization address alcohoi, tobacco, and other drug prevention
information dissemination as part of your workplace and/or program environnreat?
Workplace: Smoking is not permitted in YMCA facilities Staff members are encouraged to
adopt a healthy lifestyle that inchrdes exercise, good nutrition, and awareness of the
deleterious effects of tobacco, alcohol, and/or drug use
Program: Risk management training is given to all staff working in youth programs
Program curriculum includes info on the effects of tobacco, alcohol, and drug use
Stephrn K Yaznashuo - - H A Takahashi
.'3 any
Mayor • - Director
COUNTY Vr ~H~F101~41`1
DEPARTMENT OF FINANCE
25 Aupuni Street, Room I I8 Hilo, Hawui %720252
(808) %1-82J4 • Fax (808) %1-8248
HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02)
FINANCIAL QUESTIONNAIRE
Please include as an attachment an explanation for all "NO" answers to questions #1 thru #11 below
Yes No
? 1 Has the agency operated continuously for the peat three (3) yetus?
r?-~- ~ 2 Has the agency operated with a posrhve cash flow for the past three (3) years?
IJ ? 3 Does your Board of Directors approve a detailed cash flow budgd before the begu~nmg of
each fiscal year'?
? 4. Do your Board meeting minutes show that quarterly fmaacul statements are approved?
? 5 Is yotu egtuty balance at least 20% of your Total Liability balence7
? 6 Is your Total Currmt Asset balance larger than your Total Current Lability bahtaceT
? 7. Are beak reconcrhsatros and accounting performed by someone other than the check srgoatory?
? 8. Are you fully tasttred for the agency's vehicle(s) and buildtng(s)?
la~d,/ ? 9 Is your Worktas' Compensation at least 2% of payro117
L^d/ ? 10 Arc you current (nou-delinqurnt) on all payroll and payroll tax paymentsT
L~ ? 11. Is the agency frx of any pending lttlgation, hens orludgmentaT
? ~ 12 Wtthia the past 12 months, has the agency applred for vendor or bank credit sad was denied
credit? If yes, Pease explain.
As the gmnt applicant, ! cernfy that the agency has sattsjactonly responded to each ottere above questions and tsplarned err
needed. !hereby cernjy that thtr rnjormatlon u true and corrnt to the best ojmy bwwlsd;e.
Agency: The Island of Hawaii YMCA Phone: 961-0699
Prepared by: Diana Nelson / YMCA Finance Dir. n7v„~, /~30-0/
Pnnt Name?ele ~i~+r~i {
tyrCaa DW
cetttfiedby: ROBERT 1C• MAsu>,A S /30/0 ~
Ptua Naar of Fiaarva Dltaeaor Sipraoa Drs
1519 page 5 - 1
Island of Hawaii YMCA
Kamuela, HI
a
Financial Report of Member Assoctabons to the
National Council
FI_TI ndJYesr EnEinp The flnenclal dah moat include ell net esaet praupa unreatrkted,
temporany reatrided and permanently rosvwied
i/ ~
(Eltample /7/ea)
1. Revenue by Source II. Percentage Support Exclusions
S Amount S Amount
'1. General Contributions 22. ConMbutsd Volunteer servless
100e (This must equal Ilttee 3, 40)
;2. Annwl Campaign 23. Capital Campaign ConMbutlons
' Revenue 130s ~ (Thh must squsl IIM 4)
3. ConMbuted Volunteer 24. Legacies, Mquesb and addltloru to
Svcs (must equal Ilne 40) 140s endowment not used In operotlons.
4. Caplhl Campaign (This must sgwl ate Isss than Ilne
i ConMbutlons 1SOs ~ 7. IbmW on SeMdule 6-3A)
~S. Special Event ;26. Govt and Foundatlon Grant and
300s Controeb.lThk mwtequal or tae
8. Inbmatlonal Income less than the sum tN Iktss 9 and
3ooe I 10. laml:e on s~h.dul.6-se) 903. 9~/3
.7. Legacies, t3equesb and 2B. SO% of Resident Camp Income
AddPoons to Endowment SOOs (Cannot exceed 60% of Ilse 14) / 83
8. Unlbd Way 27. Reslla~edNnroalbsd galne and
BOOS ~ loteee on InvNbnsnb. (Thle
Foundatlon Grant mwt equal IIrN 18)
1000e 26. Psw-Through Few and Other
110. Government Contneb (Iberrtlze on 9ettedule 6~A) (p5 7y3
1000s 29. Intematbttal Exclwlon
X11. Memberohlp Dues (This mwt egwl Ilse 47. Itant:e
1100s on setwdub 6~8.) a
12. Residence Revenue 30. Tobl Allowable t.xGuslom
1200e I (Fitter on Ilne 92) / Q30, a30
13. Child Caro Fees
1300s p~ 7 /
14. Raldent Camp Income III. Computation of Percentage Support for 1999
1300. $~t!o!o
16. Day Camp Faes 31. Tobl Rewnw ) q/9 ..3 83
1300s ~.5~ O'7 (This must pwl Ilse 21
'16. Program Fees 32. Less Tobl Allowwble Exdwbns
1300s ~9 d (This mwt equal Ilne 30) C
j0~ X30
17. Sales of Suppllee and 33. Total Revenw SubJect to support
Services 1400s (Une 31 minw 32) 8891 /53
16. Investment Ineortle - 34. Pereenbge Support Compubdon
Inbreetand dividends 1S10s /D. ~/7y Raba (Example 2.0) cry. O
;19. RealkedNnroallzed 1620s 3S.19Yf Actual Pereettbgs Support
gains and losses on 1S30s (Uns 33 tlmes rob on Ilne 34)
Imestmenb 36.2000 Estlmabd Perartbge
I20. Mbcelleneow Income support a
lsoa e?O, 078
'21. ToW Revsnw
~ Net AsNt All Grou /
1519 -Island of Hawal'I YMCA
Page 5 - 2
IV. Expense by Object Code V. Expenses by Functional Activities
f Amount (Refer to Ne 1999 pudsllnes and instructions)
37.Salarles Alloutlon
t Amounts Pare.nta •
2100a ~ ; 52.Program
38.Penonnel costs, ~ Jr,
-
ineluding benefits, 53.IManagsmsnt and
payroll fixes, and
workers compensation 2300s 54.Fund Raising ! a
~ 39 Professional Feas y
2400s 55.Inbrsst Expenses
IO.CorWibuted Volunteer
Svcs (must equal Ilne 3) 2490s 58.Tota1 Experaes (Line
41.Supplies 2500s q'1 5 56 must equal Ilne 51) f ~ 9 too 00%
!42.Occupaney
2800s
43.Tota1 Insurance,
Including building and VI. Additional Financial Data
grounds, equipment
' vehicle, and otMr
41.EqulpmeM Purchase, 57. Total Debt
~ Re?Ital and Malnbnance 2900s ~ ,5
4S.tMdla 9eMee _Publleky
~ 3100s 58. Indlats the wmnt valve
46.Psreentage 9uppoR of your endowment fund v
~ 3500s t/3 or yow end or y..r. slj, ppp
47.InbmsUonal
Expsndttunm 3i60s 69. Total Aseeta
aB.Flnaneing Cosb 5 ~ ~
3700s
49.DspnclsUon 80. Total LlabillUN
4000s LO D ~J~-.Q.7~/
60.Other Experteea 2600s O Co
throng
3600a / r 81. Nat AsNb ' /
31.TohI Expenses a Gv, 79Y
,as~a /
e2. ounent n...a 339, Do
s3. Current Llabrltles ,350, 95S
64. Total Capital As«b a 7~ • 87S
Sgnstun d Fxewtlw l>.ts YMf,A Contact Parson TeNphone
~,~w.(a Ne L Said Bob-9G/~oG 99
Psreon met rMCA d the USA etwuld m r Mre hsve queatlom
Page 5 - 4
1999 Pass-Through Fees and Other Exclusions APPENDIX A
Association Name Island of Hawaii Association Number: 1519 SCHEDULE 5-4A
Type Descrtption• Please Refer to the Annual Report Manual S Amoun[
I Fccs Transmdted to another assoctahon
2 Dtrect fund retstng expenses for spwtal events f/[e.D[+C Tokrna ~R.rir ~ -NO -Tj, Ti,i O~v
3 Cost of Goods Sald
r //•S / 578
4. Iomer Fees
3 Certain Student Y Branch Inrnme
6 Independently Chartered Resident Camps and
Conference Centers
~ In Ktod Coatrtlwtrons Pus Through - c g.
Ftnenctel Atd/Scholershtps h !a r
8 Other A a~, 000
B
%-Q / ~
C
D
(Total should equal line 28 page 5-1) Total: SG5 7S/
1999 International and World Service Expenditures SCHEDULE 5-4B
World Semce S S Amount Contributed Direct to
Month Name of ProjecUCountry Contributed to Natrona! Interoatioml Y's tu[d Intl? Programs
Qu f - d 3
~t D
SUBTOTALS S aGG
(Total should equal line 29 page 5-1) GRAND TOTALS OF SUB-TOTALS S
1518 Paga 5 - 1
Island o1 HawaPl YMCA
Kamuela, HI
Financial Report o/MemberAasodatIons to the NaUonel
Council The enanepl0+a mwt lnekrd~ all net acct eraupe. uMWIWd.
r n neMP tamponrNy rcetrlded end pemunenty mtrkted
01 9B
1. Revenue by Source II. Percentage Support Exalualons
Amouna i
1. General ContrlbuUoM 2Z. ContrIW+IW VoWnt«r 8ewlen
loos . mwt wl Iltw 3, AO
2. Mnual CampNpn 2~. CaptW Campafatt ConMbut[ons
R.wtrw 1 ]Oa rl7 D 11'hia moat al tine 4
s. conttlbuad veluntaar 2n. LaO.ol«, t»41„aa and additlena to
8vadmuat • ua( tine 40) 140a sndosnnaltt not wad M oparnians.
1. CapIW Campslan (TTMI6ltnlaa en aetMdula tl~7A~ gM
Contributlom ltloa
a. ipaeal P.vana td. Govt and atmdatlen Onm1a and
aoa ~
~ur;u
au~
t na
lrM.maaon.l moan.
aoaa to, ltNtt(aa on tloMduM eas)
1. LeEaeNs, aaqunb and 2a. 60% or Raaldant Camp Meoma
AddMlons to Endewment 600a (Cannot axusd 00% or Ilns 11
a. UnHad play 27. RMHiadNNMNead aNM Ind
>100a IoN« on MwNbnanb. (This
f. FourbatlonGnrta muatagwlansf!)
1tI00a 2a. Pass•Throuph FaN and OIMr
10.Oowrmnent Conenob _ (Italnlaa on eolndula 6~y / y(p~
1t100a ta. Mhama E>eetwlon
11. MambedNp Duoa frtia meal equal Iles 47. Namir
1100s on tleMduia tF4a.)
12. R«idanea Ravanua ao. Teal Allewalola E~oalutions
t200s _ (EnMr on gna i2)
17. Child Can Fan
lsoa
14. Reaidant Gamp Innoma 111. Contpubttlon of Percentage Support for 1885
1300a
16. oar eatnp F«a , s1. Tool Rwanw
1at10a / his mwt • usl Ilna 21 / g/ 9
1 i. Propnun Faaa a2. Laaa To1a1 ANawsbN F.txhniona
1300s y 'y (tl,ta mwt a at Iitta ~o)
1r. s.l.a of supplNa and u. Teal RavamN sut~sct to Gttppat
8arvlc« t4oo. (Etna s1 maw a
14. Irnnbnant moans • 91. Pare«taoa tiuppat Cempuatlon
Ina1«e.ndenlw«tda 1E10s y G(oz- tta P.>A'antpN: . a
,a. tteaRaedM1lntaalhtad 1E2oa 3S.1tlN Aotuat Parealta0a attppon
palm and IonN en 1tf30a Lita ~ anlM ntb ~ Ihla KI
tnraataana ~b.1fM Ealtmaad Paroarrtapa
20. Mlaallanaoua Income gyppoh Q
1lOOa 7
21. Total Rwanw
Nat Iusat Ax orou a / .fG y~9
veer •r. ~ yaw oMw..rM •wi1 M¦nnfnn tfv F111•••111N Za• 1ala
;;-n; ugh r ; ~f `c'1".C^. ;ce ,
^ F
FF% 9~ • rQaF' la^^ ~ _
~ _•r~
1518 • Island of HawaYl YMCA
Pages-2
IV. Expense by ObJeet Code V. Expenses by Functional Actlvitiee
(RaNr b Ilx 1995 pukalln~a mtl Irntrutttony N~~
a7, aelari«
zloa / sz. program :llma,ner wR.n
3s. r.raonnN cosh. ~ ~ y
fnclrMfng bentrlb, 63.6Aane
payroll tax«, and ~ietMra~nt and
worker eempensatlon 2300s 54. Fund fisNfng ~ a 8
39. hok?aslonel Foes 4006 9cJ 9 /
40. c«la+a,bd vaunp.r ses. Intenet Expanses
Svcs meet e 1 grn 3) 490e 56. Tohl pxpero« (LJM
41. euppx« as moat equ.t t(n» e+l (vI D, c?D~ 1oo.oox
:SOOe
42.Oxupeney
moo, a y
43. rotaf irrurarree,
inelud4p bu~Wina a~ VI. Additional Finanoial DaLI
grounds, e9ulpmerrt.
vshlele,andotlrer f700s
44. Equipment Pun:hasa, s7. ToW Debt
Renbl and Mwnsarunee gp0e
45. Alsdb prvke Publicity
31006 n sa. Indlosle the eurtwlt »Iw
N. peruntage Support / . B~~ of your enMdd M
yiaM Mrd es D O
47. Ineert+afiorol
ndlWr« 69. ToW Aeeeb
45. Financing cA.a (oSS, ~ 89
375ga
4t• cepf"latiO" eo. ToW UebIINI«
so. gtl+er Expsrn/« ioa a 7 '/55, 879
h y 933 a+. Net Auett
51. rob, Gxp.n«e ,tee / ~o, ao,~ /99, 80 9
~urr.nt Aa.eb 3a 8, 933
w. ctxnnt Ltbuwes 3,a, /G'1
94. ToW t:apkal ~..ee. a G 9, 7' 75'
sgetkee dRxewsre: DeM YM Conrad psnon TeNphoM
C~SD~t_ 11~A-9G/- i 49
P~'~«wns~.~ de.'~ineadr'. Fw
Reblm W the YMCA of tIN UBA, iteeeart:h and Plannitq, by February 2e, +ga9
Fhb ~r- _.~~J~~~.
i
Legacies, Bequests and Endowment Additions Not Used In Operations page s - 3
Association Name Island of Hawai'I Association Number; l S 19 APPENDIX A
SCHEDULE 5-3A
Grantor or Fund Name Descnption of Bequest or Endowment Purpose $ Amount
(Total should equal Jine ?A page S-1) Total: S
Governmentand/or Foundation Grant, and Contracts Exclusions SCHEDULE S-3B
Govetnmeat Agency Name and Dexripdon of ContraCt/Projett Fiscal Year Billing and/or
and/or (3rarttor Name Project/Program Dates Receipts S Atnounts
f
~ ~
- o
~ r,- ~
e ~
t / y / p D
/ -S
(Tool should equal line 25 page S-1) Total: S D d.~
- -
1998 Pass-Through Fees and Other Exclusions Pace s - 4
Association Name Island of Hawai'I Association Number: IS 19 APPENDIX A
SCHEDULE S-4A
~'a Descriplioa: Pkcce Reftr to the Annual Report Manual S Amowt
I. FasTronsminedtoanothera+sooiatlon
2. Direst fund rualnQ expensca fir spetutl evrnta [t tYG qyr y y'NO •7/i iie a av,
7 Costo[GoodsSold
Y>~
1 lomu Feq
S Cerlaln Student Y Branch Income
6 lndcpendently Chattered Resident Campo and
Confetenee Cent«a
7, 1n Xksd Contnhutlona P.u 7'hroush • e s.
FinancW AId/Stfiohtshlps
e. om« a
a
c G
n
(Total should equal line 28 page 5-1) Total: S ~ S
1998 International and World Service Expenditures SCHEDULE S-4B
World SorvJce S S Amount Contributed IHrca to
Mmlth None of Pro)ectlCouatry Contributed to Natitttu! Intertudooal 1"s end inti't Yro(Qams
rt h
r
~ _ rr
SUBTOTAL :
(Toter ohould ogtlal lino 29 pages S-1) QRAND TOTALS OF SUB-T'O1'AL.S S
Takata, Iwata, Hara & Associates, LLP
Certified Public Accountants & Consultants
101 Aupuni Street, Swte 139
Hdo, Hawan 96720-4260
INDEPENDENT AUDITOR'S REPORT ON THE FINANCIAL STATEMENTS
The Board of Directors
The Island of Hawaii YMCA
We have audded the aabmparrying statement of financial position of The Island of Hawaii YMCA (a
non-profit organization) as of December 31, 1999, and the related statements of activdies, functional
expenses and cash flows for the year then ended These flnanaal statements are the responsibddy of
management Our responsibildy is to expross an opinion on these flnanaal statements based on our
audd
We conducted our audd in accordance wdh generally accepted auditing standards Those standards
requve that we plan and pertonn the audd to obtain reasonable assurance about whether the flnanaal
statements aro free of material misstatement. An audd inGudes examining, on a test bans, evidence
supportng the amounts and disclosures in the flnanaal staeementa An audd also includes assessing
the accounting pnnaples used and significant estimates made by management, as well as evaluating
the overell flnanaal statement presentatwn We believe that our audd provxtes a reasonable basis for
our opinion
In our opinion, the financial statements retained to above present fairly, in all material respells, the
flnanaal posdion of The Island of Hawaii YMCA as of December 31, 1999, and the changes in its net
assets and its ash flows for the year then ended in conformity wdh generaly accepted aconunting
pnnaples
The 1998 flnanaal statements were reviewed by us and our report thereon, dated October 12, 1999,
stated we were not aware of any material modfiaations that should be made to those statements for
them to be in confarmdy wdh generelly accepted accounting pnnaples However, a review is
substantiaAy less in scope than an audd and does not provide a bans for the expression of an opinwn
on the flnanaal statements taken as a whole
~~irfi~ , Iw~~ f7~'ti't ~ra• c.~'fs., L L
June 6, 2000
1
THE ISLAND OF HAWAII YMCA
Financal Statements and Audit Report
For the Year Ended December 31, 1999
Table of Contents
Section panes
Independent Auddor's Report on the Financial Statements 1
Financial Statements
Statements of Financial Posdion 2
Statement of Ac4vdies 3
Statement of Functanal Expenses 4
Statement of Cash Flows 5
Notes to Finenaal Statements 6 - 9
THE ISLAND OF HAWAII YMCA
Statements of Financial Position
December 31, 1999 (Audited) and 1998 (Reviewed)
Assets 1999 1~ Liabilities and Net Assets 1999 1998
Current assets Current liabilities
Cash and cash equivalents S 289,167 203,046 Current portion of note payable 3 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
Prepaid expenses 21,551 13,606 Funds held intrust 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 liabilitrea 383,136 348,226
Land 51,402 51,402
Builtling 452,099 452.099 Note payable, net of current portion 22,445 23,104
Eqwpment and furniture 281,114 241,173
Vehicles 177,702 128.982 Totalliabilitres 415,561 371,330
942,317 873,656
Accumulated depreciation 8l 94,923) 63~ 0,8471 Net assets
Unrestncted 84,265 (178,770)
Net property 247,394 242,809 Temporanly restricted 403,550 370,182
Donated note receivable 250,000 - Total net assets 487,815 191,412
Total assets S 903,398 582,742 Total liabilities and net assets S 903,396 582,742
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 SuppoR and Revenues
Public support
State of Hawaii 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
Hawai i Island United Way 325 130,000 130,325 66,017
Revenues
Program fees 568,918 - 588,918 520,553
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 1,101,278
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 1,604,267
Change in net assets 263,035 33,368 296,403 110,581
Net assets, beginning of year (176,770) 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
Salanes $ 787,804 290,747 - 1,078,551 891,318
Payroll taxes 112,183 33,461 - 145,644 122,136
Employee fnnge 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
Trevel 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
Naftonal 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
Printing and publications 4,515 10,780 - 15,295 14,392
Equipment Rental 2,452 6,533 - 8,985 8,363
Postage 71B 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 - 14,867 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
Depreciaticn 84,076 - - 64,076 62,587
Total expenses $ 1,302,119 578,210 47,658 1,927,987 1,604,287
®s~~®~
See accompanying notes to finanGal 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
Adtustments to reconcile change in net assets to net cash
provided by operating activities
Depreciation 64,076
Non cash contnbutions (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 m prepaid expenses (7,745)
Increase in accounts payable and other liabilities 13,741
Increase in deferred revenues 27,469
Net cash provided by operating actmties 118,791
Cash flows from investing activities
property additions (23,686)
Net cash used by investing activities (23,686)
Cash Rows 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 DisGosure of Cash Flow Information
The YMCA pall interest of $3,149 in 1999
Supplemental Schedule of Non-cash Investing and Financing Adivibes
The YMCA financed the purchase of a vehiGe 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 3l, 1999
(1) Nature of Operations and Summary of Siarnficant Acwuntina Pohaes
Nature of Ooeretions
The Island of Hawaii YMCA (YMCA) was incorporated in 1959 under the laws of the State of Hawaii
The YMCA offers a variety of valuable programs and actnnties for the benefd of men, women, children
and families Irving on the island of Hawaii through programs in Hilo, Puna, Kona and Warmea YMCA
receives a substantial portion of its funding from state purchase of servx~ contracts and county grants
through which it provides commundy 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, aeatrve expression and
development of positive self~steem
The Child Care - Vacatron Recreation programs serve children from grades K-8 by provrdrng
qualdy, affordable child care for working families The Leadership Development program
serves children frrnn grades 9-11 to develop leadership skills through development of Irfe 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 Chr/d Care - A+ or after school programs provutes children, who might otherwise be forced
to return to an empty house, a safe and stimulating supervised environment after school hours
Family and Community Services include mediation services, children's tushce services, child
protedrve services, and a safe children center to address the problems of family conflx:t and
child abuse They also include informal educational classes
Health Enhancement programs are medically based programs promoting preventwn through
exercise, nutrition, stress management and health education to serve children and adults of all
ages
Financial Statement Presentation
The YMCA reports its financial position and activdies according to three classes of net assets
unrestricted net assets, temporarily restricted net assets, and permanently restrxted net assets
Accrual Basis
The financial statements of the YMCA have been prepared on the accrual basis of accounting in
accordance wdh the AICPA industry audit gwde "Not-for-Profit Orgernzations"
Cash and Cash Equivalents
For purposes of the statement of cash flows, the YMCA considers all highly Ipuid investrnents available
for current use wdh a maturity of three months or leas to be cash egwvalenis. The carrying 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 Depreciation
Property, plant and equipment is stated at cost at the date of acquisition or at fair market value at the
time of donation Maior renewals and betterments are capitalized while repays 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
Deprecation Irves range generally from 5 to 40 years
Deferred Grant Revenue
The YMCA receives cash payments in advance of insured expenses for ceAam programs funded by
the State of Hawaii These advanced payments are reflected as deferred revenue in the accompanying
financial statements
Promises To Grve
Contributions are recognized when the donor makes a promise to give to the YMCA that is, in
substance, unconditional at the tune of the promise Confnbutiona that are roelnded by the donor are
reported as increases m unrestricted net easels d the restrlctlona expiro In the decal year in which the
contnbutrons are recognized. All other donor-restricted contrlbutwna aro reported ea increases m
temporarily or permanently restricted net assets depending on the netixe of the reatrk:tbns When a
restriction expires, temporarily roetrrcted net asaeta are redassfied 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 unconddxmal promises to give
Contributed Services
ConVibuted services do not meet the requirements for recognition in the financial statements and
therefore are not recorded, however, a number of volunteers have donated their time to various
progrems
Income Taxes
The YMCA +s classified es atax-exempt organization other than a private foundatwn under Sectron
501(c)(3) of the U.S. Inlemel Revenue Code and Is exempt from Federal and State income taxes
timat
The preparatan of finanaal statements m conforndy with generally aaxpted accounting principles
requires management to make estimates and assumptions that affect the reported amounts of assets
and habihlba and diaGosuro of wntingent assets and Iiebditlee at the date of the financial statements
and the reported amounts of revenues and expenses during the reporting period Actual results could
drfrer from fhoae eatmatea.
Comparetrve Finanaal Infornation
The finanaal udormetion shown for 1998 m the accompanying statements of activities and functional
expenses s inGuded to provide a basis for comparison with 1999 and presents aummenzed totals only
7
THE ISLAND OF HAWAII YMCA
Notes to Financial Statements, continued
(2~ Concentration of Credit Risk
Financial instruments which potentially subfect the organization to a concentration of credit nsk consist
of cash and cash equivalents The YMCA has bank accounts at finanaal rnstrtutxms that exceed the
maximum 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
(31 Unconditional Promises to Give
Unconditional promises to give consist of the following at December 31, 1999 and 1998
1999 1998
LAud,ted> R w ed)
Urnted Way $ 65,000 -
Trusts and foundations - 65,000
Corporate giving - 12,797
Individual givng 7,500 7,500
Sustalnurg membership pledges 300 2,200
Total $ 72,800 87,497
(41 Note Receivable
Dunng the year a donor conUibuted a note receivable of $250,000 to the YMCA that is secured by real
estate The note receivable rs due from an officer of the YMCA The note is due on December 31,
2005 with an interest rate of 8 47%
(51 Emolovee Pension Plan
The YMCA participates rn a defined contnbution retirement plan admirnstered by the NaUOnal YMCA
orgamzatan that covers all employees meeting length of servwe and age cntena The YMCA has
elected a 7% employer confnbubon rate and a 5% employee contnbution rate based on gross pay The
YMCA's wntnbutron to fhe plan was $ 35,582 ur 1999.
(6) Notes Payable
The YMCA has note payable balances at December 31, 1999 and 1998, as follows
1999 1998
(Audited) (Rewewedl
Note payable to a bank, monthly payment of $3 i2 induding
interest at 11 38%, 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 portan 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
L) Lease Commitment
Tha YMCA leases facdd~es and various office equipment under agreements that extend through April
2003 Future minimum lease payments are as follows
Year ending December 31,
2000 $ 43,800
2001 19,800
2002 1,300
2003 300
$ 84.800
Rent expense for the year ended December 31, 1999 was $49,300
f$) Temoorenly Restricted Net Assets
The YMCA reports certain contributions and grants as temporonly reafncted because they are received
with condd~ons that hind the use of the funds. Whsn the reaVx:tion expires, edhar by the passage of
time or by mcumng expenses that satlsry the restricted purpose, the funds are reciassfied to
unrestricted net assets and reported m the statement of adNRies as net assets roleased from
resfndions Comparative urformafbn relatlng to roleased reatrkiions and the source of remaimng
temporenly reatnded net assets at December 31, 1999 and 1998 appears below
1999 1998
Mudded) R(
evtewed)
Capital Campaign $303,424 300,182
United Way 85,000 -
Cattb Foundation donation - 50,000
Mclnemy Foundation donatnn 15,000 15,000
Other contritxttlons and programs 20,126 -
Res0lcted grants 5,000
Total temporarily restricted net assets $403,550 370,182
19) Commltrnsnts
Parker Ranch has commdted to donating land in Waimea for the YMCA's Warrtee facility A parcel of
land has been xJentified end negotietlona are continuing regarding the deteNs of the donation
9
~ Return of Organization Exempt From Income Tax °""eYO
Form 9 O Under seetlon 501(c) of the Internal Ravsnue Cads (aaeapt black loop henefe tract dr
i ~ 1999
prWste loundetlon) br satllon 49e7(e111) nonexempt charitable treat Thls Form b 0
o•G•ren•nr or m• r,rvn I Notes Theo anrzanon may have to use a co pen
"r,,,,r rw.nv Sanic• r9 py of thrs retain to sebs/y stets reporting requuements to Public IApecllan
A For the 1990 calendar year, OR tas year perlotl bapinnlnp and andrnp
B °n~' ~r a,~• I C Name of organuahon 0 Employer IdeMltleatlon number
C"Np
Qd us•~RS
'O°"" I'°"°' ISLAND OF HAWAII YMCA 99-0092295
pool or
ImUw
^~°m s« I Number and stroet (or P 0 box d mail is not delivered to street atldress) RooMSUrte E TeleDhona number
G'F"•' so.~R='300 W. LANIKAULA STREET 808 961-0699
~awm
Am•na•tl 'n•VUc
~jrawm non+ City or town, state or country, and ZIP+4 F Check ? if exemption
(o
m:" ILO, HI 96720 appl~cahon is pendrnq
G Type of organiuhan :J Exempt antler 501 c 3 insert number OR ? section 4947 a 1 nonexempt charitable trust
I (I( NI ) IlO
Note Seetron 501 c 3 aaem t or anratrons and 41ae7 a 1 nonexem t charitable truab MUST attach a cam eted 9chadula A arm Ba0
H(s) Is this a group return hied for athlules~ Ves No I M erlher box in H is checked Yes: enter tour-0grt group
(b) It Yes; enterihe number Of alhhates for whch this exemplron number (GEN) ? _ _ _ _ _ _ _ _ _ _ ,
return is filatl ? J Accounting method ~ Cash ®Accmal
C If vua+wp+na nNm m.a N a Iz•"on canr•a • up rule Yes NO Other 5 eC ?
K Check here ? Q i} the organization's gross receipts are nonnaly not more than $25.000 The orpanintron need oat vte a retain with the IRS, but
d rt recerved a Form 990 Packave in the mail it shoultl Ole a reNm without Onanc~al doh Soma atstp resulre a eomalste return
N to Form 990- me be uaed b o en2 nano with roes racer is than 700 d to ss 1s s Man 50 000 st d o/
Revenue Ex Haas and Chen s In Net Asaeta or Fund Balances
1 Contnbuhons, gilts, grants, and similar amounts recerved
a 0vect publro support 1 a 5 4 7, 616 .
p tndirectpubhcsupporl 1b 130,325..•
c Government contnbutlons (grants) tc 193 , 317 .
e Tdtal (add hoes to through tc) (attach schedule df contnbutors)
(testis 621,258. noncashi 250,000.) to 871,258.
2 Program service revenue including pdvemment has antl 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 temDOnry Wsh invasfinenls e 8 , 5 5 6 .
S Drvrdends and interest from securities e
B a Gross rents ea 13 , 5 2 7 . ,
b Less rental expenses eb
3 e Nel rontal income dr (loss) (subtract Irne fib tram One fie) 0e 13 , 5 2 7 .
7 Other investment income (descnbe ? 7
e a Gross amount from sale of assets other A Secumres B Other
than inventory 0a ,
b Less cost or other basis and sales expanses
c Gain or (loss) (attach schaduk) 8e
d Net pain or (loss) (combine Ilne 8c, columns (A) and (B)) ell
9 Specul events antl aclrvBMs (attach scheduN)
a Gross revenue (not includlnp S 0 • of contnbubons
rovonatlonlineta) _ p 73,102.,,
b Less tlirsct expenses oNer than fundwtslnp expenses p 4 7 6 5 8.
e Net income or (loss) from spechl everrh (suOtrsct Irns 9b from Ilne 9a) pa 2 5 , 4 4 4 .
10 s Gross sales of inventory, less rotums and allowances 10s
b Less cost of pootls sob 10
r; Gross profit dr (loss) from sales of inventory (attach schedule) (subtract line 10b from Ilne 10a) toe
11 Other revenue (from Part VII, tine 103) 11 20 0 7 6 '
t2 Totalrarsnus ad0lrnastd 2 3 4 5 Bc 780 9c tOc anatt 1Y 2,17 , 73
13 Program scones (from nna a4, coturnn (B)) 1B 1, 304 , 119 .
1e Ngnapement one geAnl (from One M, column (C)) 1a 5 76 , 210 .
to FuMRUmq (from Una M, column (0)) to
1e Payments to aTMpbs (attach echeduN) 10
17 Tehl Asa add Ilnes 18 and 44 column A 17 • 8 , 2 '
1e Excess ar (tletklt) for the year (subtract Ilne 77 from IYte t 2) 1e 2 6 , 4 0 3 .
10 Net assets orhnd bahnas at bptnnlnp df year (from Ilse 73, column (A)) 1 1 1 , 412 .
20 C1her cMnpss m net assets or fund bahnces (attaM exp4nsttdn) 0
21 Net aaeeh or land Da4nas ri end of ar combine Ones 18, t 9, and 20 21 7 815 .
LHA For PspsnbA RsWetlon Act Natks, sea paps t ottna agstW hebrtttkA. Form B00 (7909)
aaaaor
ra-uae
Fam 27Je'8 ~ Application for F~ttension of Tima To File
Rev uu ;e 1998) Certain 6lclse, Income, Information, and Other Returns
OMB No 1545-0148
Ewa.,,,.,, m~av~~ ? Fib a upmb gplleetlon br ueh rmn
Name e~wioy.,a.ne~ma,,,,,,,e.
Pbaserypeor I WAI' YM 99 0092295
print Fde tha Number, street and room w rude no. (or P 0. box no. d mail n not dalrvered to street atltlress)
aripual eM ow
copy by tha tlue
date to r~iinp 0 0 W . II~A E
your return Ciry, town. a post office, stab, and ZIP code. Fa a rarelpn addnea, sea rnswtroans.
H 7 0
Non. Corpaero retorts ~ teem INers must uas Form 7004 m nepuss7 sn exMUran or Bare m IYe. FyMNahrpa, REJU7CS, and
tnua muer use Form erne ro nqusat art ex4nebn or rene m Be Fam loss, 1066, ar 7611
1 I request en extension of tune umd A 5 0 0 , m flb (cheek ony one):
Q Form 706-GS(D) Fam 990-T (see.401(a) a 408(a) true) Form 172°-ND (see. 4951 toes) ~ Form 8812
Q Fam 706-GS(T) ~ Fam 990-7 (trust otter tNn abaw) Q Fam 3520-A Q Fam 8613
® Fam 980 a 990.12 Q Form 1041 (eabb) Q Fam 172° Q Fam 8725
Form 990-8L ~ Form 1041-A ~ Fam 5227 Q Fam 8804
Q Fam 990-PF Q Fam 1042 Q Fam 6089 Q Fam 8831
II the apanuatlon tlow not IWe an Offlee a place of bueaew m ma Unded Sbre4 cheek mb box ~ Q
2a Fa r~bnda year 19
9
9 , a oebr bx ypr bepsudn0 and endlnp
b n the tax yea n for law burr 12 rnal6u, duck rwaaC Irdlbl velum FxW remm Clunpe m aceouminp perrod
e Hw an exbnabn m tlme ro INe Dan prenouay tFamed mr mb tax yeerr Q Yee ®No
4 sub m aabu why you sad 6le axbrabrt
ADDITIONAL TIME IS NEEDED TO FILE A COI~LETE AND ACCORATB 1~='t'rTttN
N If mu ram n to Fam 706-GS(D). 708•GS(T), 980-84 98°~PF, 9B0-T,1 W t (wtape~ 1042,1120-ND,1720,
6069.8612.8613, 672$ 6604. a 8631. wbr 6u brrbtlre bx. Naa arty ngnrMunabb aedltt j
p If mb farm b fa Fam 9p6PF, 9B0•T,10/1(eebb),1047, a 88W,error any relundaDb aedee and
eeknubd tex paymerrb made. Inckra arty Drlor ysv overytyrnart aBgwW w ¦ aede j
e BWep Ise. Subtract IYU 5b from Na 5L Include you payram with mb form, a Npae w8h FTD
coupon d repuind
. j N/A
Siynatura and V4ertficatloll
Under perulDw of papry, I devote tlut I love aomkud mb form, Nebdbp accompartyrnp schedule and ebbrMme, and m the Dnt of my knowbtlpe and ba8ef,
rt a true. correct, and ttrat I am autnprlael to prepve fhb loan
5 na Dab
FILE OIIIWIYLL COPY IIS r11M tMerr bhta eAetler er sot year appbtlla Ie 4proved W wHl non ae copy
- o Ba CompMead by IR8
We NAPE approved your 1rpplrrsUert Pow a6adt ihb term m your room. "
Wa HAVE NOT approved your appeatlon. However. wl~ve pnnb/ a 10-dry pan perlotl from tM bbr of dw due
shown below a 1M due dab of yar rebus (McWNq any D1la exwlaoro). Thb pray perbd b eorrldaed a veed
exhnWn al tkrw for ebctlone gtlrrwiM nqufnd m M maN a a tlnuy retort Plewa albdt tltb mrm ro your rehwn.
Q We HAVE MOT approved your appeealbn. Albr eoneldatrp you rewona abard h Ibm 4, we senor pram you nquert fa
an extensbn o1 tfms ro fea. Wa ti rrd WadhD the 10-0ay pas period.
Q We canna coaidsr your apptleatlon Oaauw h wea teetl a1M tlN dw dab o)1M retrrm for whldr m erdeabn ww requwbd
0 Omar. nor eDaRt•1 rT9
M
D11e~°r MAY 2 21pAt10
If you warn a ropy of mb form m W rebrrad ro an addnw ana bun tM shown above, pbaw alto the addrew m r4ddt tlr copy ehaid M cent
~"b RICHARD CREAMER, DIRECTOn
R
TyN Numbs, wwt and room a ado na (a P.0. bmt na N mat b not Nevaed m weer addrew)
w
Met l7ly, mea. a pat 016x, aab. old ZIP cods. Fa a raegn adtrwe, aw krwlrceone.
LHA Fer Peperrerll ReNattse M Relies, see eganM leebeelbw. Fam !rw (Rev. 696)
se.+
F°^^ °°o t1°°°) ISLAND OF HAWAI ' I YMCA 9 - 0 0 9 2 S Page 2
Part
11 ~ a amen O All organitations must complete column (A) Columns (B), (C), and (D) are requved tar section 501(c)(3) antl
FUrICtlOn81 F7( n3•s (4) or aniZatiors and section 4947(a i) nonexem t charitable trusts but Optidnal far others
Oo not include amounts reported on one (B) Program (C Mana ement
66, 86, 9b, itlb, or 16 of Part I (A) Total services and eneral (D) Fundraising
22 Grants and allocations (attach schedule)
coon s nm^•u s 22
23 Specdic assistance to indivitluals (attach schedule) 23 2 0 0 0 . 2 0 0 0 . TATEMENT 5
24 Benefits paid to or far members (attach schedule) 21
25 Compensahonoforncers,auectors,etc 25 55 000. 27 500. 27 500. Q,
26 Other salaries and wages izs 1 023 551. 760 304. 263 47.
27 Pennon plan connibuhons 27
28 Other employee benefits ze 8 7 4 8 0. 5 5 6 41. 31 8 3 9.
29 Payroll taxes 29 145 644. 112 183. 33 461.
3g Professionaltuntlraismgtees 30
31 Accounhnglees 31
32 Legal fees 32
39 supplies s3 90 007. 60 21 29 793.
3~ Telephone 3I 28 425. 8 100. 20 325.
35 PosUpeandshippinp 35 6 615. 718. 5 897.
38 Occupancy 36 117 991. 105 355. 12 636.
37 Egwpment rental and maimenance 7 8 8 5. 2 4 5 2. 6 5 3 3.
3d Printing and pubbranons 38 15 2 5 . 4 1 10 7 8 0 .
39 Travel 89 556. 56 420. 33 136.
eo Conlerences, conventions, and meetings 40 16 10 6 . 6 07 4 . 10 0 3 2 .
~t Interest N 3 14 3 1
42 Deprecation,depletion,elc.(attachschedule) a 64 076. 64 076.
49 Other expenses (itemt:e)
e es
b e
e 1
a
e SEE STATEMENT 3 1 6 4 3
41 Tod riuc+~aW Diener (antl enaa 2° nraup„4l)
owwx~.aa,°s°~0,6~"~"°°°"'n~"a aND4 ""~"'a` M 1 8 0 32 1 304 119. 576 2 0. 0.
Reportlnr of Jolm Coeb -Did you report in column (B) (Program services) any toint costs tram a combined etlucational ramparpn and
fundraising solicnation~ ? Q Yes ®No
If Yes; enter (i) the aggregate amount of these joint cash E , (11) the amount allrated to Prdgnm services E ,
i the amount allocatetl to Mana ement and eneral S antl the amount allocated to Funtlraaln
Pert III tatsm•nt ram Ip ceom iahm•nts
What is Ne organuatlon's primary exempt purpose? ? NT 4
' Pro ram Senlee
NI Qen¢atloiu mwt aaamw tl.a4 aumpt PWar d'W~'r~4 m atLr ra eandr nunn~ Sutla W nwW~ a dlrta rnratl puexrWna IMwQ sec Ober eaten
tliM°~r,arlb dttl w ro, maYraCb l5rtlm 701(C)f7) antl la) OgnuWOna antl ~a1px11 ~pnrainPt C~nlaWa auab mwi alai rY Na anqunt M Qanb antl tpaW ratl tr 901(CTeI Mtl
N) aaa. ana K~ pCtl
rwa+ma io om.r.l wau w, aptbnal a otlral
a CHILD E PRS L- 8 ATTA 1
- Grants and alloations 2 0 8 6 5
b CHILD CARE AFTER HOOL P RAM - SEE ATTACHMENT 1
Grants and allocations 69 48 3 .
c
H D S VA T N REC TI N- SEE A TA 1
Grants and allocations 1 5 618 .
d g LY C I ERVI E A A
Grams and aoaixtlons 12 8 8 .
• Olhar ro ram services attach schedub Grants antl agoatlons S 7
f Tohl of Proanm &Mee E)•eswe (should equal Ilne II, coumn (B), Propnm servxxu) ? 1 , 3 0 4.119 .
°,i',°•'•w 2 Form 990 (19991
9460724 753993 YMCA 1999.06200 ISLAND OF HAWAII YMCA YMCA_1
~ormssOr~p95) ISLAND OF HAWAII YMCA 99-0092295 Pape3
Part IV Balance Sheets
Note Where requrned, attached scnedules and amounts wnhrn the descnpbon column (A) (B)
should ba for end-ol-yearamounfs only Begmnmq of year End of year
IS Cash - npn-inlere5t-bearing 4
i 45 Savings and temporary cash investments 2 0 3 0 4 6. 4s 2 8 9 16 7.
47 a Accounts receivable 47a 22 484.
D Less allowance for doubtful accounts 47b 11 5 7 8. 47 2 2 4 8 4.
4aa Pledpesrecervable 48a 72 800.
D Less allowance to doubtful accounts 486 8 7 4 7. 48e 7 2 8 0 0.
49 Grantsreuwabb 4 006. 9
50 Receivables hom otticers, dvectors, trustees,
and key employees
~ 51 a Other notes and leans recevable 51 2 5 0 0 0 0 .
b Less allowance for doubtful accounts 51b 1 2 5 0 0 0 0.
52 Inventories for sob a use 5
53 Prepaid expenses and deterred charges l3 8 0 6 . 5 21 5 51.
54 Investments -securities 4
55 a Investments - land, bwldinps, and
egwpmenC beers
b Less accumulated tleprecehon 5
58 Investments -other
57 a Land, Durldmps, and agwpmen[ basis 42 317 .
b Less accumulatetldepreciauon STMT 7 7 6 4 23. 242 80 7a 247 394.
58 Other assets (describe ? )
Total aasab add hoes 45 throw h SB must a ual tine 74 7 4 3 3 6 .
sg Acccunts payabb and accrued expenses 2 6 2 7 2 8 6 2 3
81 Grants payable 81
°0 82 Deterred revenue 3 5 918. 6 3 3 8 7.
a
= 89 Loans from officers, dusMtxs, Dvstees, and key employees
~ 64 ¦Tox-exempt bond habdmes a
J
b Mortgages and other nodes payable 3 0 6 4. 3 3 6 4 5.
85 Otherliabilrties(describe ? SEE STATEMENT 8 ) 4 3 3
ode Imes sa tteou n s5 ~ 3 3 415 5
Organlaatleaa thattallow SFAB 117, e6set has ? and complete hoes 67 through
69 antl lines 73 and 74
e7 Unrestricted -178 770. 7 84 26
N Tempororiy resmcted 3 7 0 18 4 0 5 5 0.
80 Permanentty restricted
Organtratlona tliat do not rollaw BFA8117, cheek Duo ? ~ and compbte lines
LL )O through 74
~ 70 CaDRaI stock, trust principal, a cunent funds 7
71 Patd-in a rapdal surplus, a fend, bwldinp, and equromertt Nod 7
72 Relarned aarnmps, entlowmaM, accumuated income, a oMer funds
T3 Tshl oat awah or had Oalwow (add Ilnas 67 through 69 OR boas 70 Blrouph 72;
column (A) must equal line 19 and column (8) must equal Ilne 21) 7
74 Total Ilabilltlas and oat swap / lend balswaa add Ilrias 88 and 73 7
Form 990 is avaibbb fa public rnspecDOn and, la some people, aervas as the pnmary a sob source of inlormatlon about a partlculu arpanuatlon. Now the puDlk:
perceives an organim6on in such cases maybe debrmmad Dy the silormetlon Dresente0 on ds reNm. Therehxe, phew make sure the rotum is complete and accurate
and Nlty describes, m Part III, the apancaDUn's programs antl aceompOchmants
u•°+°T.« 3
9460724 753993 YMCA 1999.06200 ISLAND OF HAWAII YMCA YMCA~1
Fvm990rt%99) ISLAND OF HAWA 'I YMCA -00922 5 Fa e1
~ Part IV-A , Reeonctliatton of Revenue per Audited part IV-B Reconctliatton of Expensesper Audtted
Financial Statements with Revenue per Financial Statements With Expenses par
Retum Retum
¦ Total revenue, gains, and other supPOrt ¦ Total expenses and losses per
per audited financial statements ? a 2 176 732. audited hnanclal statemenh ? ¦ 1 880 329.
b Amounts included online ¦ but not on b Amounts includetl on Ilne ¦ but not on
line 12, Form 990 line 17, Form 990
(1) Donatetl services
(1) Net unrealized pains antl use of facildies Z
on investments Z (2) Prior year adlustmants
(2) Donatetl services reported on line 20,
and use of hac~lroes s Form 990 =
(3) Recoveries of prior (9) Losses reDarletl on
year grants f line 20, Form 990 S
Other (sDeciry) (e) Other (specify)
s s
Atld amounts on lines (1) through ? b Adtl amounts on lines (1) through (1) ? b
c Line ¦ minus line b ? e 2 17 6 7 3 2. a Line ¦ minus line b ? c 1 8 8 0 3 2
d Amounts included on line 12, Form d Amounts included online 17, Form
990 but not on line a 990 but not on line ¦
(1) Irnestment expenses (t) Investment expenses
not includetl on not included on -
line 66, Form 990 = line 6b, Form 990 I<
(2) Other (specry) (2) ONer (specrry)
f i
Atltl amounts on hoes (1) and (2) ? Add amounts on lines (1) and(2) ?
e Tobl revenue per line 12, Farm 990 a Total expenses per lure 17, Form 990
(line a plus line d) 2 7 7 (line a plus line d) 1 8
Part V List of cars, Directors, Trustees, an sy ~ mp oyes (List each one even it not compensated.)
(A) Name and address (B) Da~week devoted iou~ (C) Compensatron (D_~)__~~~~~~+ E1CExpense
osmon (M not i I , enter aw'°~aw.w other allowurces
ROBERT MASUDA RBSIDENT CEO
P.0_ BOX 7067_____
I 74 4 5 0 2 00.
ROBBRT LEOPQLDINO HAIRMAN
65-1154 Ma*r,T•~HOA HWY
7 10 0. 0.
]3ALBI BRQOR$______________________ IC8 CHAI
P_O_ BOX 2793_____________________
67 1 0. 0.
Pf~TNAM CLARK---------------------- IC8 CFjAI
7~=5722_RUAKINI HWY N104A__________
-R 0
WAYNE KAMITAKE ICE CHAI
6C0 KILAUSA AVE.
7 1 0. 0.
LYNN HIGASHI______________________ ICE CHAI SECRET Y
P.O. BOX 1525
H 7 0
MICHAEL MIYAHIRA ICE CHAI TREAS R
P 0. BOX 305______________________
721 0.
JAMES FUJIMOTO SSISTANT SIIRER
69_RuPAA ST-----------------------
67
76 Drd arty oNleer, daeclor, trusbe, a key employee receive egpre9eb companeeoan of more than 5100,000 hom your ~NQa9o eM nYbd
or9enmuona, of whkh maa thur 510.000 wee OrOVrded by the rabbd rx9aniatrorre9 It Yea.' atbeh edaduh. ? LJ Yn IY Fam 99011999)
For~1 990 (+959) ISLAND F HAWAI ' I YMCA - 0 0 2 2 5 Pape 5
Part VI Othsr Informetton Yes No
76 Old the brpamzandn engage m any acbwry not previously reportetl to the IRS II Yes; attach a detailed tlescripbon of each actmry 7A X
77 Were any changes made in the organizing or governing documents but not reported to the IRS 77 X
If Yes; attach a conlormetl copy of the changes
TB a Did the orpanaabon have unrelated business grass income of $1,000 or mare tlurinq the year covered by thrs returns 78a $
b If ties: has it bled a tax return on Form 990•T for this yeaf7 N/A 7Ab
79 Was there a liquidation, Oissolunon, termination, or substantial canbachon during the years 7g X
If Yes; attach a statement;
80 a Is the organization related (other than by association wdh a statewitle or nahpnwide orpanaabon) through common membership,
governing bodies, Trustees, officers, elc, to any other exempt dr nonexempt orpanizanan7 BO X
b If Yes; enter the name cl the organization ?
antl check whether it i5 exempt OR nonexempt
A7 a Enter the amount of poldical expenditures, duecl or intluecL as descnbetl in the
instructions for Ime 81 Ala 0 .
b Did the organization file Form 1120•POL for this yeafl Alb X
82 a Did the orpanaabon receive donated services or the use o1 materials, egwpmenl, or facilities at no charge or at subslarittalty less Man
feu rental value? pa g
b If Yes; you may indicate the value of these items here Do not include this amount as revenue in Part I ar as an
expense in Part II (See mstructwns far reDortinp in Part III) 8 N A
83 a Oid the organization compy with the public inspection requirements for returns and exemption aDPlicetion57 ~
b Did the orpanaabon comply wim the disclosure requirements reWtinp to quid pro quo contributions? N/~
84 a Did the organizaton sgtx:it any cdntrihutrons ar gifts that were not tax daductlble7 4 X
b If'Ves; tlid the orpanaabon inclutle wdh every solicitation an express statement that such contributions or gifts were not
fax detluctible4 N/If. A4b
85 501(c)(4), (5), or (61 organaaeons a Were subsmntialty all dues nondeductible by members] N /A A
b Did the orpanaabon make onty in-house lobbying expentlitures of 52,000 or less9 1V/ j?
If Yes' was answered to either 85a or 85b, do not complete 85c through 85h below unless the organization recewed a waver Tor proxy fax
owetl for the prior year
e Dues, assessments, and similar amounLC bom members A N A
d Section 162(e)lobbytnp and pohbcal expenddures N A
a Aggregate nondetluctible amount of section 6033(e)(1)(A) dues notices N
1 Taxable amount of lobbying and polmcal expenditures (line 85d less ASe) f N A
p Dces the arpamntwn elect to pay the section fi033(e) tax on the amount m 85R ;j / J~, A
h If section ii033(e)(1)(A) dues nonce were sent, does the organization agree tb adtl the amount in 85f to its reasonable estimate of dues
allocable to nondeductible lobbying antl political expanditurea far the following tax yea(? N/A, 6h
A8 501(e)(7) organaaboru Enter a Initlaban tees and eaprvl conNhuttons includetl on tine t2 A
b Gross receipts, inclutled on line 12, for public use of club facilities b A
A7 501(c)(12) organaaeons Enter
a Gross income ham members or shareholtlers a N A
b Gross income bom other sources (Oo not net amounts due a Daid to other sources ,
apamst amounts due or received from them) N A
BA At any time durlnp the year, did the organization own a 50% or greater interest in a taxabb corpaa8dn ar partnership,
or an entdy disregarded as separate from the arpaniation under ReOuhtions sections 301.7701-2 and 301.7701.3?
If Yes; complete Pan I% X
ee a 507(cX31 organaebons Enter Amount of tax imposed on me organization durlnp the year under.
section 4911? 0 . ;secbon 4912 ? 0 . ;secbon 4955 ? 0 .
6 507(cN3) and 501(cX4) orgviraoan Ditl the apanaatron engage m amy secbon 4958 excess benefit
bansaaion durmp the yea( If Yes,' atach a satement explaimnp each transai;bon A X
e Enter Amount of tax imposed on the or0anizabon managers a tlisqualified persons durlnp the year under
sections 4612, 4955, and 4958 ? 0 .
d Eller Amaum of tax in A9c, above, reim0ursed by the orpanaabon ? 0 .
g0 a List the states wdh which a copy of this return is filed ? N NS
b Number of empkyeee empldyad m the pay pariod that mcWdaS March 12,1999 10 3
91 The books are in care of ? MS . DIANA NELSON Telephone no. ? 8 0 8 61- 0 6
Loratedat ? 300 W. LANIICAULA, HILO, HI ZIP r4 ? 96720
A2 Srctlon 1947(gX1) rpriexampr elwloabN eueb AAYq Form 9190 m Uav o7 Form 1041-Check here ?
antl enter Me amaum Of hx-exempt mteraat received or accrual dudna the tax vsu ? I gY I _ _ _ N/ A
oiaiao 5 Form 9g0 (1999)
9460724 753993 YMCA 1999.06200 ISLAND OF HAWAII YMCA YMCA 1
rorm990(1999) ISLAND OF HAWAII YMCA 99-0092295 PaOee
Part VII Analysts of Income-Producing Acttvtties
Enter Arass amounts unless otherwise Unrelatetl business income ed„a.e a ..uion a,x e,a er s,.
indicated a(A) (B) E(,~- (p) Relarod(or exempt
Bu loess amount rr,
93 ProOram service revenue. code Amount function income
(.)STATE OF HAWAII 649 362.
(D)PROGRAM SERVICE FEES 572 634.
lal
(d)
(e)
(1) MetlicardMedicaid payments
(p)Fees and contracts from Government a0encies
g1 Membership dues and assessments 15 8 7 5 .
9li Interest on sawnps and temporary
cash investments 1 8 5 5 6.
BO Onidentls and interest hom securities
97 Net rental income w (lass) from real astute,
(e) tlebt-financed property
(b)notdabt-hnancetlproperty 16 13 27.
9t1 Nel renal income or (loss) hom Dersonal property
9p Other investment income
100 Gam w pose) hom sales of assets
other than inventory
101 Net income or (loss) hom spacyl events 0 15 3 3 2 .
102 Grass profit w (lassl ham sake of mventory
107 Otharrevenue:
.OTHER FEES AND INCOME 03 20 76.
b
e
d
a
101 SuDtoW (add columns (B), (D), an0 (E))
706 TOTAL (adtl fine 101, columns (B), (D), antl (E)) ? 1, 3 0 5 , 474 .
Notr. r t I IHU 72 PMr I
put VU~ rp o to .comp t rrNnt ~mpt urpofass
Llns No EigWn how each acDVtty for which mcome K reported n column (E) of Part VII contnbuted rmportamy ro the aaomplohmeM of me apanttatbn'a
~ e~mpl Durposee (other tMn by DrOVidMp funds tw such purpose.).
A A F WA P F I P 1 8 2
3 D 3 6
A T 77 7
A W 3 36
3B 8
4 H D
Part IX rma on g rq ass (CornplsU this Psrt N sts'yss' be: oa u b sYSttsd.)
Name, atldress, aiM empltlyer ideMrOatlon ParceMape of End-of-yeN
number of corponbon w partnarahq ownershq trrkreat Nature al buatness acwdba ToW mcome aaaeb
X
user arum a n.rn~ ~ ear. e+r i nrn rair+W pN rp.n, nruelrp mn~rryvie ausr..w asrnree, eb m en e.r a rnr Mra'ieeP me ertr, x i. tw.
mrra.w om4wr o.arenen a pnprr tanr ar, aee~r er.a e+w bkrnrb, a.wi+ wvr nr ry W+o.t.eo. anauat e. an.r Yrti+arn u t
PNsw
BIM , I 'ROBERT MASIIDA. PRBSZDENT
Hera SgmWre at oMker Data Type a prlM nssr oral tlIN
P1epY"~'? COPY ONLY-ORIGINAL SI~iNED o empbyed ? Po00~41~
Pe1d slpnamre
PreParere Firm'snune(wyoun TAPCBTA, IiPATA, HARA Sr ASSOCIATE3, LLP EIN ? !!'ontlos
uwOnry dsalt-empbyed) '101 AUPQIQI STRB$T SIIITE 139
and edMeai ZIP «4 ?
exam, 6 Form fN0 (1999)
o,a,ao
460724 753993 YMCA 1999.06200 ISLAND OF HAWAII YMCA YMCA_1
D~m~tQ ®Q ~
• Internal pavenue Servics
\Y,Y/~z~act~4auant, ~~34
I
1 -ZO-70
aais><EI? SETTLg+"ENT T~C~ .F
CC! f Y Gf MA11A i I
300 YIEST LANIKAUI.N ST P 0 EOZ 60y
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This !s a detaradstttlon !attar.
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' CEATIrICaTIOA
~ ~ Orv .~It>ne 1. 1993
Organization Names 91e Ialamd at Haoai'i ffi'd (Z!m Hig Inland ~'.i) a of Sntuao>~
!lailirg Addrwt P 0 Hmr 7067 Ramuela, Hawi'i 96743
Telephony Dhtab~c: RRS-742(1 '
slfia is m nrtity Chat the ataova Hamad az9aniution mntl a_1 of tht
!alloying .r..~.,~1~s .
(l) i0 a pratit organisation incosporatad under the la+~ of Cho Statr
or a non-yratit arganiaatiae dasasminad to 6a as~pt bee¦ the
ladaral ineowa tat br tho Inualal Ravanw sarvia. A copy at tM
IAS tau a>Yampelan (it non-peotiil ii aetad~ad.
(2) L anon-p:aiit aeganirat3en and has c gowsninq honed rhw ~p
haw no material eontliet at intasut and wevr rithent eespanaatia~l
(it applleabL 1.
(3) Bas bylaw or poiieiu uhieh dueribad tila manner iia vhioh buainasa
is aondaetad and pnliatas eaLtinq to napotiam aed maaaa9arnt ~
pnuntial aoniliat e! intsraat aituationl. A oepr ed the pertinent
aeetians Sac attached.
(4) 1aa at lout ono yrar'1 axpaeiena yhieh the peojeet oc in Cho program .
ana for which Lhe tpuamt Sa bieinq made.
L liunaad and accredited, as applicable. in aeoordanee with the
raquiraeanta at federal, orals and county gowtnmante.
Sl11a im to netity shat e3o. above-mend ospanitation has a rN_ttan smeleing
peliey in accordance rilA Chaptae 31a1C. Part iI. ~ol~inq its the Mo:i~plaee,
eaaaaii 1n?i.aed stats~tae.
t7lrt~i~~ Till
. 1993
3~q-"ime pert a. se
Titlee pteeident/C.E.O.
• 71r lid ~ ai,~
i iti~r A
~war~
d~'1.
raw OEM.
H,. MaY ~wM1 'T1w w~ d 1aww17 rrea• r ~ w~ww
1~w aw Il~wr
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e.a~r~w ttaael?.t ar oww r aw.r.
w.w. ex a..r.. n..~
;Rwiaed: Jta1e, 1911)
ACORD_ CERTIFICATE OF LIABILITY INSURANCECSR MS °"'~'M""°°T'n
ISLAN-M 08/17/00
ROWCER THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION
ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE
IoquehJ. 6 Assoc>,ates , Inc HOLDER THIS CERTIFICATE DOES NOT AMEND, E%TEND OR
314 S . King St 8560 ALTER THE COVERAGE AFFORDED BV THE POLICIES BELOW
lonolulu HI 96814 COMPANIES AFFORDING COVERAGE
COMPANY
nee.Ne 808-596-2700 Fa. NO 808-596-2193 A Royal 6 Sun Alliance Ins. PLC
ISVRED
COMPANY
B Ina Co of the State of PA
Island of Hawaii YMCA coMPANr
Cozporate Finance Office C
P.O. Sox 4545
Hilo HI 96720 COMPANY
D
OVERAGES
THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW NAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD
INDICATED, NOTWITHSTANDING ANY REQUIREMENT TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUAENT WITH RESPECT TO W WCH THIS
CERTIFICATE MAY 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 ANY HAVE BEEN REDUCED BY PAID CLAa1S
O TYPE OF INSURANCE POLICY NUMBER POLICY EFFECTIVE POLICY EXPIgATgN
rR DATE (MM/DIXY1~ OATS (MMIDOIYh LIMBS
GENERAL LIABIIm GENERAL AGGREGATE f2,000,OOO
4 X COMMERCIAL GENERAL LIABILITY ASP271922 09/01/00 09/01/01 PROOUCTS.CAMPAOPAOG s2 000,000
CLAIMS MADE ~ OCCUR PERSONAL L AOV INJURY i 1 , OOO , OOO
OWNERSa CONTRACTORS PROTI Fi~CH OCCUgRENCE f 1 OOO,OOO
FlRE DAMApE NeY en. M) f LOO OOO
MED EXP (AnY elr pawn) 7 5 OOO
ALROMOBILE LIABILITY
COMBMED ANGLE UMR f 1 , OOO , OOO
S X ANrAVTO AST326967 09/01/00 09/01/01
ALL OWNED AUTOS
BOpLY INJURY f
SCHEDULED AUTOS (P.r Wnoel
MIRED AllTOS
BODILY INJURY 7
NON-0WNED AlJT05 ~~.eTJtlnIB
PROPERTY OAAIAGE f
GARAGE LIABILITY AUTO ONLY • EA ACCIDENT f
ANY AUTO OTHER THAN AUTO OQY'
EACH ACCIDBTT S
AODgEGATE f
EXDESS LIABLRY EACH OCCURRENCE s2,000 000
g X uMBRELUFORM 47996824 09/01/00 09/01/01 AGGREGATE s2,000,000
OTHER THAN UMBRELU FORM f
WORNERB COMPENSATION AND WC N
EMPLOYERS w.Bam EL EACH ACdOENT f 500 , 000
A TMEPAOVaErow INCL OODCS377666 A9/O1/00 09/01/01 ELpSEASE•POUCYUMR s 500,000
PARTNER&EXECUTNE
OFFICERS ARE F,(CL avEascr SYJ 30 OA7[f a0C EL DISEASE-FJI EMPLOYEE f 500 000
OTHER
)ES/Af+i10N OF OPERA710NSLOCATANISNEWCLEBePEC1Al ITEW
Desch Lion: Youth at 11ta1~ Pro and Msdiation
Cart~cats Holder is name as ~tional Insured under the fiene al
Liab~laty policy per coAptract • sesEents but onl~. as reapeats ~oa¦ or
dafaage arising out of tha negl~ t acts or oaLisa ns of the insured.
:ERTIFICATE HOLDER CANCELLATION
CQCRiTY4 SlIOULD ANY OP THE ABOVE OE7CReED POUOEa BC CM K.trL alFOR[THE
EXPNA7IDN GATE THEREOF. TIIE ewwa COAPANY wLL ENDEANDR ro NAIL
County Of H1VIa11 +3O DAY9WRmFNHD)IDETOTHEC61fRFlCATENOIDE/INAM®roTHELEFr
Budget Division our PAILUREro MAIL aIICII
25 Aupuni Street
Hilo HI 96720-4253 OF ANY q10 Lfq)N THE
AUTI/OII®REPIIEENTAITVE
AcoRO 2s•s {Mast 7tpN soee
. ,
1
• c~~e~•~•t#~ux•~ n~' ~li~w~ii
~rrttBUrg ~r}~ari~uri~t
~naid~
~t iD (~prrllu tPrliftril oft af. sarse~i.d v = ~.~....1 vvot ay~y y.'
CHARTER of INCOItPOiurION
er
• ~~AIARfJI SCi'flF.llllR IMCA Of rAUN7I Cf HAWAII
~rant~d on J~owr~ 27~ 19'A•
X11 OI1pN/ ¦4fffOt. f ~M I{wrwrw
w~ ~ ~ww1 sf~1 s~n~ Ies~ ~ /i{r
P.uiswr't ~Asr~wwn! `.,.:le.y. gr',~G.war,
Ofi 3rd 1sr yl F~bruar~ 1! 9g .
-1
~1s docunsnt is ~5 pages. Per approval of the HStiPQiC the Articles is in the
original applloatian only. ~ ~,i
• AD~roved June ?3. 1~
HY-LAWS OF THE ISLAND OF HAWAII YTiCA
ARTICLE I - NAME
Section 1 The name of this private non-profit corporation
shall be the bland of Hawaii YMCA, hereinafter referred to as
the Corporation.
ARTICLE II - MISSION AND PVRPOsFc
Section 1. MISSION STATEMENT: Aloha Ka Akua "God is Love"
The Mission of the Island of Hawaii YMCA is to share God's Love
with children, adults, and families of all races and faiths by
putting Christina principles into practice through programs that
build henlthy 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
end apiritunl capabilities of individuals to cops with our
changing world.
section 3. No substantial part of the activities of this
corporation shall ba for the purpose of carrying on propaganda,
or otherwias attempting to influence legislation. None of the
activities of this corporation shell consist of pnrticipnting 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 sarninga of this corporation
shell inure to the benefit of any private shareholder or sny
individual. Tha property of this corporation is irrevocably
dedicated to charitable purpoaea and upon liquidation,
dissolution or abandonment of the owner, nftar providing for the
debts and obligations thereof, the remslning 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)(3) and 509{n)(1), (2) or (3) of the Internal Revenue Code
of 1954, as amended.
ARTICLE III - AFFILIATION
fiction 1. This corporation shnll bs and is hereby
affiliated with the following:
The Hawnii 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 MEMBER. Any person who is in agreement
with the purposes of the Island of Nawai'i YMCA may become an
Active Member of the corporation if he or she meets the
requirements of one of the following categories:
a. Sustaining Member: Any person who makes a financial
contribution to the support of the YMCA in nn amount
prescribed by the Hoard of Directors shall be a
Sustaining Member. The Hoard of Directors may
establish classification for sustaining members.
b. Particinatina Member: Any person who participates in
any program of the Island of Hawaii YMCA shall be
required to become a member. Such persons may be
required to pay such dues and meet such membership
requirements ns may be prescribed for that program by a
policy statement of the Board of Directors
c. Coroornte Member: Any person who serves as a member of
the Hoard of Directors of the Corporation or on the
Hoard of Managara of any Branch.
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 ha/she be
an officer.
Section 3 VOTING MEMBER. The members of the Hoard 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) Comooaition: Tha management of this Corporation
shall ba vested in a Sonrd of Directors of not less than tan nor
more than thirty parson. Ths members of said Hoard shall ba
elected in rotating tarma of three (3) years, except as otharwlae
provided for representative members by the unexpired members of
the Board of Directors. Tha officers of the Board of Directors
shall ba a Chairman of the Hoard (hereinafter called Chairman),
one or more Vics Chairmen, a Secretary, a Treasurer, end such
officers ns the Hoard of Directors shall from time to time
prescribe, chosen from their own number, ns provided for in these
2
Bylaws.
b) Functions: The Hoard of Directors is empowered (a)
to adopt rules and regulations for the conduct of their meetings
and of the Corporation, (b) to appoint or approve the appointment
of committees, end to discontinue the same, (c) to define the
duties of officara and committees, (d) to employ and 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 o! the term of
any officer or member of the Hoard of Directors whose place shall
ba vacant at any lima, (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, (j) 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 affairs of the
Corporation.
c) Meetings: 1) The Board of Diractore shall meat at
least quarterly at such time and place as it shall determine.
Twenty five percent of the duly elected Directors than
constituts8 shall constitute quorum. Ths Chnirman shall act as
presiding officer of the Hoard of Directors or in his absence the
next rnnking officer present. Tha nnnuel meeting o! the
corporation shall be held immedintaly preceding the regularly
scheduled June meeting of the Hoard of Directors.
2) Specisl meatinga o! the Hoard of '
Directors of the Corporation may be called by the Chnirman 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 data of the special meeting
within said period.
3) The Secretary shall cause written
notice of the time and place of all regular and spacial meetings
of the Hoard of Directors or the Corporation to bs mailed
postpaid to snch member of the Hoard 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 Hoard of Directors ahail spaeify the
object or objects for the meating.
d) Election: The Soerd of Directors, which shell
consist of not lass thnn tan nor more than forty live (45)
parsons, shall be eo elected that it shall consist of two members
elected from each of the Hrnnchas of the Association, a
raprassntative 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
Diractore as hereinafter provided.
3
e) Election of Directors by Branches:
1) Each duly constituted Branch of the
Corporation shell be entitled to elect two Directors, each of
whom shell hold office for a term of two years, or until his
successor shell have bean elected and qualified. Except as
hereinafter provided, one of such Directors shall be elected each
yenr. 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 Honrd of Directors. In the case where e
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
avant of n tie, their terms shall be determined by lot.
2) Ballots for the election of Directors
by Branches shall ba cast in such manner as shall be determined
from time to time for anch Branch by its Hoard of Mangers. Only
Hoard of Managers may vote 1n such election. Each Nominating
Committee shall have charge of the election, count the ballots,
and certify the returns to their respective Branch Boards of
Mangers and to the Hoard of Directors.
f) Election of Directors by Hoard of Directors:
1) The Hoard of Directors shall also
elect annually Directors at-large to the Board of Diractora, who
shall hold office for a term of three years, or until their
successors shall have bean elected and qualified. Tha numbsz~of
Directors et-lnrga to be elected to the Hoard shall not exceed
35. Tha annual election of such Directors at-large shell be held
at the annual meeting or on such other date as shall ba fixed by
the Board of Directors.
2) At n regular meeting of the Honrd of
Directors, at laest thirty days preceding the data set for the
annual election of Diractora at-large, the Chairman ahnll appoint
a Nominating Committee to nominate members for election to the
Board of Directors. At lseat fifteen days before the election,
the Nominating CommittN shall 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 may propose the Hama of
other persons, by mailing their list to each Mambar of the Board
not inter than ten days before the annual election.
3) On the date sat for the election, the
Board of Diractora shall meat and by ballot, elect the number of
Directors at-large, ns determined in paragraph (d) above, from
the parsons nominated 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
eiaction, 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 cnuse more thnn thirty (30) days
prior to the annual meeting, vacancies in the Hoard may be filled
by a majority voting of all remaining Directors nt 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) Discipline: 1) In case of misconduct or neglect of
office, a two-thirds (2/3) vote of the Hoard of Directors may
declare the office of such a offender vacant provided that the
accused shall have reasonable notice and opportunity for
presenting dafenas.
2) Full authority is given to the Hoard
of Directors to deal with all cases of disorder, insubordination,
or immorality on the part of any msmber or person visiting the
property or taking pert 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 Hoard of Directors after the annual elections, the
Hoard shall elect by ballot from its own number, a Chairman of
the Hoard, One or more Vice Chairmen, a Secretary, end a
Treasurer. The said officers shall be the officers of the
Corporation and of the Hoard and shell hold office for one yenr,
or until their successors are elected and qualified. In case any
officer shall decense 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 spacial
meeting called for such purpose. In case of disability or
absence from the Stnte of an officer his office may, by vote of
the Hoard of Directors, be declared vacant and the vacancy filled
as above provided in case of death or resignation.
b) Duties: 1) The Chairmnn shall preside nt ell
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, ell
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.'6 in the United States of America;
5
he shall perform such othez 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 Corporation.
2) The First Vice Chairman shall, in the
absence of the President, act as and perform the duties of the
Chairman.
3) The Second Vice Chairman shall, in
the absence of the Chnirman 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 Hoard of Directors and after proper approval; ha shell
keep a full account of nil moneys received end paid out and
report same to the Hoard of Directors at their monthly meetings,
to the Corporation at the annual meetings, and at other times
when required. He shall keep all funds designated by the Hoard
of Directors. The Board of Directors may appoint one or more
Assistnnt Treasurers and may delegate to them aueh powers end
duties of the Trensurer as the Hoard may deem desirable. Tha
Hoard may also delegate the power to sign cheeks on Corporation
funds to aueh employed officers as it may designate and may
revoke the power at any time. The Treasurer shall serve as Chair
of the Finance Committee and perform such other duties incident
to thnt office.
5) The Secretary shall keep a record of
the minutes of all the business meetings of the Corporation and
of the Board of Directors, and shall attest same with his
signature; he shall notify all officers of their election and all
committees of their appointment; he ahnll notify nil officers and
diraetors of all business meetings of the Corporation and of the
Board of Directors; ha 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
Ssctian 1. POWERS.
a) The Hoard of Directors shell ba constituted into
such committees as shall better provide for the duties and
responsibilities which belong to it under these Hylews.
b) As soon as possible nfter the annual meeting, the
Chairman of the Hoard shall make appointments to each of the
standing committees and apecinl committees.
6
c) Each of these committees shall keep minutes of the
its meetings and shall file the same in the corporate offices.
Zt 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 Hoard of Directors. Each committee shall have
the power to appoint such subcommittees for carrying an its work
as it may deem necessary.
d) The Hoard 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 as the Board shall
prescribe.
e) Subject to the approval of the Hoard 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
Directors.
~gction 2. STANDING COMMITTEES. There shall be the
following standing committees: (1) Executive; (2) Nominating;
(3) Finance; (4) Human Resources; (5) Program.
fiction 3. EXECUTIVE COMMITTEE.
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 Hoard in the interim between
Hoard meetings. It shall supervise the carrying out of policies
for the Hoard and act for the Board but shall not have the power
to reconsider or reverse any action of the Hoard. All executive
committee actions shall be reported to the following Board
meeting.
Section 4. NOMINATING COMMITTEE.
The Chairman shall, with the advice and consent of the Board
of Directors, appoint a nominating committee of three (3) board
members to nominate members for election to the Hoard of .
Directors. At least ten (10) days prior to the annual meeting
the nominating committee shall cause to be published a notice 1n
a paper of general circulation on the Island of Hawaii. Tha
notice shall include the data and place of the annual meeting, e
notice of the intention of election, and indicate the locution
where a slate of proposed members of the Hoard may be examined.
Thie 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 annual meeting.
'
Section 5. FINANCE COMMITTEE.
Tha finance committee, composed of the Treasurer, ae
chairman, and at least three (3) other members of the Board, 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;
orgenizea the annual sustaining membership campaign.
Section 6. HUMAN RESOURCE COMMITTEE.
This committee is responsible for recommending to the Board
of Directors the establishment, review and revision of policies
and practices related to the employment and retention•of
personnel. The committee chair and Board Chnirmsn shall conduct
an annum performance evaluation of the President/CEO.
Section 7. PROGRAM COMMITTEE.
This committee is responsible for the corporation programs
and recommends Hoard action on new programs approval and
expansion, and on revision or deletion of current programs. it
shall also review and make recommendations on program budgets;
monitor program activities and review anrsunl 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) ~?uthority: in leaking to accomplish this object
this Corporation may asteblish 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 parsons of all age
groups. All Branches or subdivisions established by the
Corporation shall be under the control and direction of the Hoard
of Directors of the Corporation.
b) Recuirementa: The Hoard of Directors shall have the
power to asteblish or dissolve 8ranchas of the Corporation, shall
provide for the manner of forming the same, and shall appoint the
initial Board o! Msnagara therefor. Raqulraments for such branch
status shall include a constituency or distrlct large enough to
justify separate Branch organization and to indicate successful
branch operation, a body of prospective members, a prospective
Hoard of Managers nominated by the prospective members of the
Branch proposed for the constituency or district, s program of
service conforming to e,aential YMCA objactivea, end evidence of
a practical measure of support through volunteer service and
financial backing within the constituency.
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c) Hoard of Manaaers:
1) Subject to the approval of the Board of
Directors: (a) Members of Board of Manngers of aech Branch shall
be elected thereto by the corporate members of such Branch in
accordance with such rules as may be established by said
corporate members, but not inconsistent with these by laws. (b)
Each Hoard of Menngars shall elect such officers as are necessary
to carry on Its work. The Chairman of the Board of Directors and
President/Chief Executive Officer shall be members ax-officio of
all such Boards.
2) The Hoard of Directors by a majority vote
at any regular or special meeting may tarmineta the membership of
any person on any Hoard of Managers.
3) Each Hoard of Mengera shall be responsible
to the Board of Directors for the proper conduct of the work of
its Branch. Reports shall be made aech month to the Bonrd of
Directors on the progress of the work and on all matters under
consideration.
No organization shall be effected within or
in connection with any Hranch, except with the approval of the
Hoard of Managers thereof and all such orgnnizations shall be
under the control of sold Honrd of Managers. The constitutions,
bylaws and rules of the Branches shall not De inconsistent with
these by laws or the duties of the board of directors of the
corporation or any policies established thereto.
BjtTICLE IR - STAFF'
section 1. Nerve: The employed officers of the Corporation
shall be known as the Staff of the Corporation.
Section 2. The Hoard of Directors shall employ nn executive
officer who shall ba designated a President/Chief Executive
Officer (CEO) (hereinafter called President) end meet all the
requirements of the National Council of Y.M.C.A.'• for such s
position. The President shall attend all Board meetings and mny
bs assigned as a staff liaison to any committee of the Bonrd but
ha shall not vote. He shall be responsible to the Board for the
general supervision of the programs and properties of the
corporation, implement Board policies, and ahsll present to the
Board of Directors any mutter affecting the corporation. He
shall be responsible to employ end dismiss other employees of the
corporation within the limits of the Board approved budget of the
corporation. He shall have the authority to countersign all
checks against corporate funds. He shall attend nil meetings and
represent the Y.M.C.A. in community and off island nffnirs as
approved by the Hoard of Directors. The President shall aervn at
9
the plensure of the Hoard of Directors at such compensation as
the Hoard shall fix.
Section 3. Branch Executives: The Executive of each Branch
shall be selected by the President in conaultntion with the Hoard
of Managers concerned. The Branch Executive shall be the
executive assistant of the President and shall hnve direct
responsibility for the activities of the staff of his Branch. He
shall cooperate with his Board of Managers and shall keep the
President fully advised as to the progress of the work of the
Branch and of all matters under consideration. He shall be a
member ex-officio without vote of all committees of his Branch.
~gction 4. Staff of Branches: The other members of the
staff of each Branch shell be recommended by the Branch Executive
for approval by the President.
~Trrr~e X - PROPERTY
~eetion_1._ The corporation shall have the power to buy,
sell, hold lease or othasro?ise Baal in real, personal and mixed
property in its corporate Hama, together with all rights,
priviiagaa and immunities which now era or may haraattar ba
grnntad by law to corporations of this character.
Notwithstanding any other provisions of thaw bylaws, the
corporation shall not carry out any activity not permitted by:
(a) a corporation exempt from Federal Income tax under section
501(e)(3) of the Internal Revenue Code of 1954 (or the '
corrasppnding provision of any future United Stntas internal
Ravanua Law), or (b) a corporation, contributions to which era
deductlbla undas section 1.0(c)(2) of the Internal Ravanua Coda
of 1954 (or the corresponding provision of any future United
States Internal Ravanua Law). The corporation shall have the
power: to incur such debts and liabillties, secured or unsecured,
ns the nature of its business may require but not to exceed in
amount the value of its nssets or such other amount as harenfter
may ba lixad by law; to sue and ba sued in all courts of the
State of Hawaii; to make and use a corporate seal and to alter
the same st its pleasure; to make, amend, and repeal bylaws not
ineonsistant with axiating 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 purposae through
transactions, Donations, subscriptions, dues, rents or otherwise;
and in connection therewith to do all things necessary and proper
to ba eonsiatant with the law and the purposes of the
corporation.
ARTICLE XT - INDEMNIFICATION
Section 1. Any person made a party to any action, suit, or
1D
preceding, civil or criminal, by reason of the fact that such
person, his/her testator or intestate, is or was a member of the
Hoard of Directors, or nn officer or employee of the corporation,
shall ba indamnifled by the corporation against the reasonable
expenses (including amounts paid by way of judgement and
settlement including attorney's fees) actually and nacssanrily
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 thnt such parson 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 ba entitled apart from this section. This
section shell not be deemed to limit any power or exclude nny
right of the corporation to provide any additional or other
indemnity or right for any Director, officer, employes or other
person. If this section shall bs invnlid or ineffactiva in any
respect, the validity and effect of the section in any other
respect shall not ba affected.
ARTICLE XII - GENDER NEUTRAL
Section 1. As used in these bylaws, the pronouns used moan
and include the masculine or feminlns.
ARTICLE X_*II - AMENDMENTS
These Hylnws. may be amended by the vote of not lass than'
two-thirds of the board members, than constituted.
Approved: June 23, 1993
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vl 11:12 B09-B85-5370 ISM, pF HAWAII YMCA PAGE 82/02
Financial Questionnaire- Explanations
2 Has the agency operated with a positive cash flow for the past three (3) years
No, The Island of Hawaii YMCA had a loss at the end of fiscal year 2000 (period January 1-
December 31, 2000) The Assodation funds assets at the Uma of purchase, the loss was a
resuR of the annual depreelatfon for fixed assets. This loss was not a general operating loss,
nor Is it the result of a cash flow deficit.