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Home My WebLink AboutCOM 0122.022 2000-2002 Stephen K Yamashuo _ .r - ~ ~ Harry A Takahesht Mayor Director . COUNTY Of ii~llll~l`I DEPARTMENT OF FINANCE 25 Aupum Street, Room I I8 • Hdo, Hawatt %720252 (808) %1-8234 Fax(808) %1-8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02) HUMAN SERVICES NONPROFIT GRANTS REVIEW COMMITTEE FISCAL YEAR ENDING Juae 30, 2002 DATE OF APPLICATION: January 2 9 • 2 0 O 1 GRANT APPLICATION FOR: TRANSPORTATION RreRant TeM) Legal Name ofOrgatnzatlon: HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL MatlmgAddress: 47 RAINBOW DRIVE, HILO, HAWAII 96720 Facility/SlteAddras: 47 RAINBOW DRIVE, HILO, HAWAII 96720 Duector/Site Manager: GEORGE YOKOYAMA OrgamzationPresldent: SANDRA SAKAGUCHI Contact Person (Grant Writs): GEORGE YOKOYAMA Amount of Request for County Funds: S 17 0 , 0 0 0 .0 0 Total Annual Budget of Organization S 7 , 7 21 , 0 7 7.0 0 Has the applicant applied for any other funds from the County of Hawaii this fiscal year't ? Yes SourcelDepattment: ~ No Ageecy/Program(s): ~ Social Services ~ Youth Programs ®Elderly Programs CheckCategones. ? CulttunaadARs ~ Education ~IX Other EMPLOYMENT $ TRAINING, HOUSING Briefly, define the program for which fending is being requested: The program will provide transportation services for tar¢eted low-income elderly, disabled and pre-school children. Range of services include the identification of people with special needs and implementation of special transportation from home to resource centers where passenger needs can be addressed. ~ z z ,.Z .Z. -1- Comm. Fla~~~ I. gUALIFI'WG STANDARDS FOR APPLICANTS An applicant must meet all of the followtng standards: ® Be chartered or otherwise euthonzed to do business in the State for chartable purposes end exempted from the federal income tax by the Iatemtl Revenue Sainte 0 Have a govemirig board whose members serve without compensation sad Gave no conflict of interest between then regular occupation end the sernces provided ® Have bylaws or policies which deecnbe the manner in which busmess is conducted, includuig management, audit, fiscal policies end procedures, policies on nepotism, end policies on mansgement of potential conflict of interest ® Have at lent one year's expenence with the smite or activity for which the apptopnaaon is sought or cm otherwise demontrnte to the satisfaction of the Couary sufficient expertise to successfully carry out the service or activity ® Be licensed and accredited m accordance with applicable requuementa of Federal, State cad County laws II. GRANT CONDITIONS The applicant agrop to comply with the following terms and condition prior to receiving a giant award. A. Comply with epphcabk Federal sad Stara laws prolubitmg discriauastioa against any person en the bans of race. color, nanonl origin, religioq creed, sex, age. or handicap. B Agra sot to use any public finds for purposes of entertai®ent or pergtmita. C Comply vnth such other tequtremenis ea the Director of Finance may prmcnbe to etisiue sdheioice by the nonprofit agaairadoa with Federal, State, end County laws, and atablished standards for fiscal sad program management D Allow the Duector of Finance, the comminees of the council and then staffi, sad the I.egisledve Auditor access to records, reports, fiks, and other mlated documents m order that the program, management, and focal pracnea of the nonprofit orgsaization may be monitored s»d evahuted to aastue the proper cad effauve expenditure of public finds. III. RECORDS AND REPORTS A The epphcent shall follow generally ecccpted accounting procedure and pracnca end shall maintain boob, records, documents sad other cvdence which sufficiently and property account for the atpendittue of County fnds. The boob, records aa8 documenis shall ba subJect at all reasonable times to mspanon, reviews, or audio by the County expending agency, the Duector of Finance, and the I.egisLnve Auditor, or by their representatives B The County expending agency, Director of Fmence, or County Council may request pcnodic wntten reports on the use of County funds C The nonprofit orgsnvauoa shall submit a final wntten report to the L.egislanve Auditor within suety (60) days afar June 30 of the fiscal year. The report shall include en explwtioa of the public bemfiis denved from the awarding of the grmy s listing of other finding sotirw and amounts obtained dtirmg the grwt penod, and a complete stunning of all expeadittrra supported by Canty of Hawaii Brent funds {per Chapter 2, ARick 23, Section 2-142(d), Hawaii Canty Code, s®eadad August, 1999}. -Zr IV. QUARTERLY ALLOCATION Under no ctrcumatencea shall grmt funds be dtsbuned m a lump sum payment. Grant funds will be dubureed to Grantees only through a quarterly allocation process The drsbursement of grmt funds cm be formulated on m equal quarterly apportroament beau V. GRIEVANCE PROCEDURE The applicant will adopt and mamtsm a gnevmce procedure to assure proper accouatutg for my concern and complamu about iu program or services that may anse from m members, employees, chenb or Crum other members of the public VI. DISCLOSURE OF INFORMATION All information, data or other matenel provided to the County by vunie of this application shell be eub~ect to the Uniform Information Practices Act (UIPA), Chapter 92F, Hswui Reneed Sttautee. All such matenel is deemed government record and shall be open to the public sad may be provided to other public and/or pnvete funding source VII. CONTINUED ELIGIBILITY Any epplkatit ar reclpknt who wlt66olda or omlb any mabrlal rash or dellhentety mlereprwab sash taeb to the Comty of Bawall shall: (1) Ltameduteiy be disqualified from coaeideratiati far Nougtifit Gremt funding; OR (2) be m viohidaa of the terms of the Grcm Agre®ent of County timda is which cane a meant agreement can be terminated by the County and the reeipieot or provider may be liable W rcimbune all or a portion of say fti>ods received theism. VIII. ACKNOWLEDGEMENT HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL (Legal Name of Orgaairatioa) hereby agrrxa to administer the TRANSPORTATION PROGRAM (Program Tole) m accordeace w,tb the reguhnom, policies sad procedures preeedbed by the Hawaii County Finance Deparmient. Dutnbunoa of gent Cunde u limited to graateee which ate in compheace with County rcguLtiotie, pohcid and procedures. The County reaerva the right w withhold grmt distnbutioru at any lime the gremsae u not in comphence It u the policy of the County of Hswau end for those who do business anth the County to provide equal employment opportunitiaa to all peaoaa regardless of race, physical disabilities, wlor, rchpan, set, age, or rmnoaal ongm u meadated by the Federcl Civil Rights Acts, ad amended, and say other federal or state laws rclamg to equal employment opportunities. IX. AMENDMENTS TO TAE APPLICATION/EVALUATION The applicant assures that a will submit to the Human Semces Nonprofit Grcab Review Committee (HSNPGRC) for poor review and approval a wntten request sad lusnficatioa for my changes, edditiom, m deletions to my portion(s) of the grmt apphcatioa or a duly executed Gant Agreement of County Funds. The apphcmt wdl cooperate and aaeut m my effort undenaken by the HSNPGRC to evaluate, mapect or otherwise monitor the effectiveness, feasibility, md/or cost efficiency of my and all practices, policies and procedures ar echvities pursumt to this apphcatioa or my great desigmtion or allocation received as a result of this application -3- X. AUTHORITY AND CAPACITY OF APPLICANT The applicant cecttfiea that tt has the authtmty snd capocrty to develop end subtnu thta apphcanon, and to fully adtntntater the ptogtam(a) putswat to thts apphcanon UNSIGNED PROPOSALS WII.L NOT BE ACCEPTED! 1/30/2001 S~~ttue of Pteatden Date 1/30/2001 Stgttatute f Ex d Dttactor/Maoager Date -4= NARRATIVE PROGRAM/SERVICE DESCRIPTION A OVERVIEW r) Describe the program for which funding is being requested. The funding request is to continue to provrde transportation for targeted groups of low- rncome elderly, disabled and pre-school children The range of sernces include the identification of people with special needs and the implementat?on of point-to-point specralued transportation strvrces, whrch run routes off the main highway into rural area commumhes, low-income housing and pocket commumtres Services are to and from the clrent's home Drop-off points are specrfic servce agencies and resource centers which can address immediate needs of the passengers 2) What unique or significant service will be provided? HCEOC is the only Community Action Program in Hawaii County and is amulti-service agency whose sole purpose rs to serve the low-income population HCEOC is the only agency in the County who provides transportation services specifically targeting low- income persons 3) What specific outcomes are to be achieved? Seven-hundred low-income elderly, two-hundred fifty mentally and physically disabled persons and two hundred pro-school children oflow-income families will receive transportation services to resource centers, public and private facilities to address their dady and long term needs, which will allow them to rnairrtaut their independence and lead healthier more fruitful lives a) How will the proposed program empower participants/clients to become self- sufficient and facilitate positive social change? The program promotes an independent, heahhy, enriched lifestyle for the low-income elderly, disabled and pre-school children Transportation provided will link them with vital sernces necessary for meeting their daily and/or emergency needs so they can maintain their independence Without transportation, the participants will become isolated and drsassocrated from society s. Problem/need: r) What is the problem need the proposed program is deigned to meet? 1 Hawaii County is isolated and the largest of the four Counties rn the State, wrth an area of 4,038 square miles There are many small, off-highway communities widely dispersed within the island's 260 mile perimeter, which restricts mobility of the target population The demand for transportation is ever-increasing and Hawan's public transportation system is inadequate in meeting the transportation needs of island residents It is difficult for the poor to own, operate and maintain automobiles due to the high cost of auto insurance, fuel and maintenance These facts limit the ability of many low-income residents to access health and human services, other needed resources or to find and keep employment HCEOC wants to continue provision of transportation services and look for ways to expand services to ensure that low-income elderly, disabled and pre-school children will not be denied participation at service centers because of their inability to drive and find adequate transportation 2) Who is the target population and what are the specific needsT The target groups to be served will be low-income elderly, disabled and pre-school children oflow-income residents The frail elderly are often times disabled and lack transportation which in tum results in limited soaal contact, nutritious meals end access to specific service agencies and resource centers, The drsabled are an isolated group, physically and socially with little or no appropriate transportation available Their disability sometimes places an additional luiaacial burden on their limited purchasing power The pre-school children lack transportatron because of their parent's limited income Many of these children come from single and/or large households where physical and psycholog?cal abuse rate is high 3) What is the geographical area(s) to be nerved and hours of opentionY The geographic service area is the County of Hawair Due to the island's great geographic area, HCEOC has divided the island into East and West Districts, with a District Supervisor coordinating the scheduling of transportation activities in their distract HCEOC has twenty-four (24) bus routes that operate daily Monday to Friday from 6 30 AM to430PM C. Collaboration/Coordination: 1) What apetific measures will be taken to collabontdcoordinate with other community resource to achieve program eficiency and cost efreetiveoess' 2 In terms of coordinarion to develop a more effiaent service delivery program which would address the needs of a maximum number of people and to avoid duplication of sernces, HCEOC has worked closely with public agencies (Office of Aging, County Elderly Act?vit?es, and Nutntion Program, Hale `Oluea) and private agencies (Brantley Center, Hilo Adult Day Care, Vocational Rehab, Ihalysis Center) to coordinate and plan schedules, services and referrals HCEOC w?ll continue to coordinate with Public and Pnvate resource agencies to satisfy idenrified gaps in service and assume continuation of an efficient sernce delivery system that address the transportation needs of a maximum number of persons z) How wJl these measures reduce or eliminate any ezisting duplication of services to your designate target group? HCEOC ?s the only agency in Hawari County providing transportation for low-income persons, but HCEOC's collaboration, cooperation, understanding and referral of clierits assure that we do not duplicate services that strengths of each agency are utilized D. Goa4 and Objectives: What are the major goals/benchmarks of the proposed program? The overall goal is to link low-income elderly, mentslly and physically disabled persons and pre-school children with public and private resources to improve their economic and social independence Provide 700 elderly with specialized transportation from home to resource facilities to give them access to nutritional meals, medical treatment, shopping, govermnem services, socail recreational activities and other services to sustain them in independem living Provrde 250 disabled persons with specialized transportation from home to resource facilities, to give them access to rehab sernces, employment and training opportunities, medical treatment and shopping to sustain them in independem living Maintain fleet of clean operable vehicles to ensure regular, dependable transportation for the targeted clients 2) Whst specific objectrves/actiop steps are planned for each goal? The specific action steps are as follows Field staff will conduct outreach to reform fam?lies of available sernces and provide imake on potential parricipants (wordmate with other service agencies for referral and leads to locate underserved low-income, coordinate w?th HCEOC District Boards for referrals and reform community of available services) 3 Supervisors to review intake form to determine eligibilrty and transportation Haas Supervisors to coordinate with staff the scheduling of routes to sernce agencies, whrch can address the immediate needs of clients Staff to transport 700 low-income elderly and access them to social sernces, rehab centers and adult day care centers and feeding programs, as well as shopping, medical, recreational and other resources Staff to transport 250 disabled persons and access them to rehab centers, shopping, medical, recreational and other resources Staff to transport 2001ow-income pre-school children from home to Head Start Centers Staff to assist passengers on and off velucles and carry packages for elderly and disabled Staff to assist in linking clients with servicing agencies, medical providers, educational employment services, government services and auxiliary services such as banking and shoPP~6 Mechanic to schedule maintenance and service checks on vehicles to insure that each are in safe condition Supervisors to ensure that qualified substitute drives are available to replace regular drivers who are on leave Deputy Director of Community Services will arrange driver training Deputy Director of Community Services will ensure that HCEOC comply with all Federal, State and Courtty rules and regulations regarding licensing and equipment 3) What u the timeline (start and end dates) for each action step? HCEOC I)isttict Supernsor wdl coordinate the scheduling of transportation activities to accomplish the goals and objectives of transporting 700 elderly, 250 disabled and 200 pre- school children from home to resource centers, Monday to Friday, from 6 30 A M to 4 301' M Services will be provided beginning July 1 and end June 30 Timeline of Actron Steps t Da a En D Conduct outreach and intake activities July 1, 2001 June 30, 2002 Review intake form to determine need July 1, 2001 June 30, 2002 Coordinate scheduling of routes July 1, 2001 June 30, 2002 Transport low-income elderly July 1, 2001 June 30, 2002 4 Transport pre-school July 1, 2001 June 30, 2002 Transport disabled July 1, 2001 June 30, 2002 Provide specialized transportatton July 1, 2001 June 30, 2002 Assist linking chants to resources July 1, 2001 June 30, 2002 Scheduling ve)ucle maintenance July 1, 2001 June 30, 2002 Have substitute drivers available July 1, 2001 June 30, 2002 Conduct Driver Improvement Training July 1, 2001 June 30, 2002 Comply with government regulations July 1, 2001 June 30, 2002 a) What significant client-centered outcome(s) will the program achieve? Seven-hundred elderly, 250 disabled and 200 pre-school participants will be provided transportation to link them with vital services necessary for meeting their daily and/or emergency needs, so they can mai~ain then independence and lead healthier more fiuitful lives E. Servict Ddiverv• 1) What methodology will be used in the proposed program's ddivery of service? The HCEOC transportation program provides the only transportation for targeted groups oflow-income elderly, disabled and pro-school children to provide as independent, healthy, enriched lifestyle for each client The range of servicesv include the identification of people with special needs and implementation of point-to-point specialized transportation services, which ram routes finm off highway communities to shopping areas, bank, post office, medical facilities, nutrition sites, Head Start, and rehab facilities Immediate needs of the cGerrts are addressed Transportation services may be provided for special events and excursions during off-schedule hours Elderly Transportation 700 elderly persons will take 100,000 passenger trips Disabled Transportation 250 disabled persons will take 30,000 passenger traps Pre-school Transportation. 200 pia-schoofers will take 20,000 passenger trips F. v i n• r) What process will be used to evaluate the program and serviee(a)? Actual accompGshmerts of the program are reviewed and compared to the stated goals, objectives and outcomes on a monthly basis by staff, supervisor and deputy director Quarterly Reports are compiled and submitted to the fimding sources Funding sources monitor as scheduled In additton to these procedures, the Board of Directors Evaluation Comrmttee evaluates the effectiveness of programs The Executive Conunittee also reviews all programs monthly and makes recommendations to the Board of Directors z) How will the process measure the outcomes specified in item D, (1-4)? s HCEOC's Deputy Director for Community Services in coordination with Distract Supervisors will conduct monthly evaluation of the program to ensure efficient program services HCEOC will make every effort to accomplish project goals, objectives and outcomes Passenger quotas and scheduled runs are established for all drivers Drivers are regwred to log miles traveled, number of passengers carried, number of passenger traps and destination of each trip Daily passenger service reports aze comp?led monthly to ascertain whether objectives are being attained Scheduled maintenance sad service fnr vehicles are established by the mechanic to insure vehicles aze in safe, operable condition Evaluation Steps Daily monitonng by Distnct Supernsor of number of clients served and passenger traps made and submission of monthly report to tlu; Deputy Director Maintenance check of vehicles to insure vehicles are maintained in operable condition by drivers Deputy Director evaluates progress of program to insure 150,000 passenger trips are achieved for 1,150 clients within the 12-month period G. Program Feea• t) Does your organization charge a membership fee for service participaats3 Membership fees are not charged z) Does the proposed program charge participants a fee for service(s) provided by your organization? Program fees are not charged B. Vnbility t) What is your justification or rationale for the a:peodituro of public funds for the proposed Program' HCEOC provides the only transportation for targeted groups of low-income elderly, disabled and pre-school residems wfio are widely dispersed and haveliltle or no ratans of transportation The goals rs to continue providing services to ensure these participants will not be denied particrpation at pubhc and private sernce centers because of rhea mabil~ty to dnve or find adequate transportatron 2) What are your financial and programmatic plans to sustain the propoaed.pmgom beyond the upcoming focal year! 6 HCEOC presently receives funding from both the State and County for transportation program operations There are no other alternative sources of funding L B et: i) Complete attached Budget Tables: Budget Tables follow Narrative Section 2) Provide appropriate attachments: Supporting Documents follow Budget Section ORGANIZATION/AGENCY INFORMATION A. Board of Directors: 1) Has the organization's Board of Directors received formal training within the past two (2) fiscal years? Yes Board training on "Roles and Responsibilities of Boards and Board Members were held on January 22, 2001 Included in the training were Boards Mission Plamiing, Board Policy, meetings, terms and Board Development a) What plans do you have to provide formal training to your current Board of Directors? Current Board members received formal training on January 22, 2001. Plans are to conduct trairtirig once each year b) When will the nest board training be completed? At each Board meeting, designated staff makes presentation on speciSc programs to inform members about agency activities c) How will you provide formal training to newly arriving board members or boat members who miss a scheduled training? New Board members receive orientation on HCEOC and programs from Executive Drector and Board Chair 2) What are the rim roks and responsibilities of your organiratiods Executive Director? The Executive Director operates under the general duection ofthe Board of Directors and is pnmanly responsible to ad as chief admmistniwr resliaosibk for carrying m worts of HCEOC, accordaig to the policies established by the Board Is responsible for drafrmg programs as duscted by the Boardandshall~al:elecomiueodadms to the Hoard cmtemuig these programs. 7 Makes recommendatiens to the Board regarding fiscal policy for more effective use of fiords Attends all meetings of the Board and may attend Committee meetings Reports official acUvrttes to the Hoard regularly and promptly, and shall keep the Hoard informed as to whether its instmctions and policies have been executed Informs the Board promptly of established funding pohaes and dvectives so that local policy can be maintained m confomuty with all Hiles, regulations and policies Maintain a compile library of pertureat currart rules and regulations and policies Informs the Board of all Federal, State and local laws and regulatims to enable the administration of programs W be in comphaace with them Responsible for the proper oompletian and prompt rotiim of all officurl requests for mforaiatton, reports and forms fiom funding sources Responsible for maintaining haisan between Board and other agencies and shall keep commumcatians cantinuaus with all canniunrty agencies relevant to the work of HCEOC Shall hire, supervise and temunata employees and shall be respaasible for canphance with Federal, State, County and HCEOC Policies on Equal Employment Opporttmrty, Affimiahve Action and hwig and termuiation of staff member Shall duect and supervise all HCEOC Eri>ployeas and make recommendations to the Beard an matter of Personnel Policy 3) What are the DrlmarY role aOd respemibilitia of your organisation's Board of DirectorsY (Clarify rok of etteutive officer vs. General membership). HCEOC Hoard of Duector manbers are legally and ethically respaosible for all adrvities of the agency, and are responsible for deterniming agency policy m human resources, planning, finance, community relations and organiratiaaal operations The Chauperson provides leadership in determimng that the Hoard rtieats all ethical and legal respmsibilrties, ads as spokesperson, pronwtes activities armed at ad»evmg goals. presides at all meetings of the Beard and Executive Commmee and appourts manben of all committees with the exceptiao of the Executive Committee The Vice-Chaupersan shall have all the power and shall perform all duties of Charrpersm m that person's absence The Secretary maintains a complete file of the minutes of all meetings of the Board and signs required correspmdence and documents 8 The Treasurer has charge of the funds of the Board and arranges for the deposit of fiords in the name of the Board, presrats a Financtal Report to the Board at each regular meeting and explains the Report at the request of the Chao B. Past Performana• 1) Aow eRective has your organnatiodagmcy been in achieving program goals in the past two (2) fiscal years! Include the following intonation: a) Quantitative data on numbers served; and b) Qualitative data showing nrunber and % of participants achieving meounble outcomes. HCEOC accomphshed Transportation goals of providing sernces for law-income elderly, disabled and pre-school children Partrcrpants who had no menus of transportation other than HCEOC vehicles were hnked with pnvate and pubhc sernce pronders In FY 1998-99 passenger taps totaled 166,084 Thts was110% ofthe pr+gerted 150,000 or 16,084 more passenger tops A total of 1,176 persons were pronded services for the yea, or 26 persons served above the yearly goal In FY 1999-2000 passenger taps totaled 167,726 Thts was 112% of the protected 150,000, or 17,726 men passenger tops A fatal of 1,378 persons wen provrded sernees fix the year, or 228 moo persons served than the yearly goal of 1,150 The 1,176 and 1,3781av-meeene elderly, drsabled and pre-school persms who recaved ttansportaticn m FT 1998-99 and 1999-2000 respectively, allowed them to access nutrrtroa craters, dtalysu factlrties, rmdreal sernoes, govmnment sernoes, sotaaUreeresRrooal awvrhes, shopping, education achvrttes, employment and tiammg and rehab sconces, which helped them to maintain indepradrace C. FinmeW: 1) Have your organization's curreet program operations remained the same ra last year! What major prrognm or finandal change wr71 be incurred nest year! We drd not have any orator changes m Program aperattms last fiscal year and we are hopeful that fimdmg wrll be maintained at eurrrat levels and not cut as in pnvtous years 2) What is the status of all your organization's major contracts or agreemmp for the coming Y~ (~PbY~ agreements, office leases, Primary grant revepudsupplier, eta)! HCEOC has long term lease agrcemeats (10+ years) with the State for use of office facrhtres and no changes aro arnc~rpated m those leaser Central Offico-HCEOC has longterm lease with Stan on office facilities in Honokaa (Hamakua), Keauhou (Kona), and Pahaht (Ka'u) These facilitres have been leased from the State for moo than twraty-five years Federal Community Sernces Block Grant (CSBG) finding, which is the prunary fimdmg for Cotttmunrty Adron Agencies such as HCEOC, ncorved fimdmg increases m FY 1999-2000 (October-September) and flue source of fiindmg is expected to be maintained 9 3) How does the proposed program fit into your organization's long range financial plant HCEOC is a multi-sernce agency whose sole purpose is to serve the low-income population This agency is committed to the operation of the transportation program, which increases the self- sufficiency capabilities and oppoiLinnies for low-income elderly, disabled and}ue-school_rhildrra Should there be drastic cuts m funding, the agency will ro-assess program pnorrties and caritinue activities that are critical to accanphshing HCEOC's inissian, which is the allevuition, elunviation and preventim of poverty m the County of Hawau D. Monitorina• 1) During the past two (2) fiscal years, what financial and/or administrative monitoring has your organization received from any and all funding aoureaY Plwe lirt all monitoring sources, contact Hama and phone numbers. Mooitorina Source Contact Name T State Office of Corrmiunity Services Karl Espaldaa 586-8675 State Office of Carnrmmity Sernces Ricky Oshio 586-8675 State Office of Conmitmity Services Dooms Drn 586-8675 State Office of Co[mmmiRy Sernces Paul Pladera 58b-8678 Department of Educatim Ran Yaoamme 586-3355 Dapartrrieot of Education Horace Hans 933-0933 DePartrnait of Human Sernces Patncia Williams 586-5734 Jenmfer Gossert, CPA Jennifer Gossert 9b9-31.15 Federal Departrnerit of Labor Dana Furfee 975-4667 State Departrneat of Labor Maricar Pilotin-Frortas 586-8817 E. Alcohol. Tobacco and Drua-Free Worlmlace Poficia and Information: 1) How doe your organvation addraa alcohol, tobacco and other dru;prevention information dusemination u part of your workplace and/or program rnviroomentY HCEOC has as part of its Personnel Policies a section an "Ageicy Policy On Substance Abuse" A copy of the Persamel Policies are glum to each new eriiployee as part of onentatim, as well as, reviewed ati staff workshops Substance Abuse are also made part of venous warkdrapshrammg 10 , r• ; y. ~ . Stephen K Yamazhuo ~ ' ; ~ H A 'fakahasht 1'o Director ' i~~- ' /r, j j COul\ a 1 ~ ~~~5~•~ DEPARTMENT OF FINANCE 25 Aupum Street, Room 118 Hdo, Hewau %720-4252 (808) %I-8234 • Fu (808) %I-8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02) FINANCIAL QUESTIONNAIRE Please include as an attachment an ezplenatton for all "NO" answers to quattons #l thtu #11 below Yes No ® ? 1. Has the agency operated continuously for the past three (3) years? ® ? 2 Has the agency operated with a posrttve cash flow for the past three (3) years? ® ? 3 Does your Board of Duectors approve a detailed Dash flow budget before the beginning of . each fiscal yeah ® ? 4. Do your Board meetutg minutes show that gttatterly 5nancial statmteats are approved? ® ? 5. Is yotu egtuty balance at least 20% of your Total Liability bslance7 ® ? 6. Ia your Total Ctrrent Assd balance larger than your Total Current Liabihty balancer ® ? 7. Are bank reconctliatiom end accounting performed by someone other than the check signatory? ® ? 8 Are you fully tnstued for the agency's vehicle(s) and btulding(s)? ? 9. Is yotu Workers' Compensation at least 2% of payroll? ® ? I O Are you current (non-delinquent) on all payroll end payroll tax payments? ® ? 1 I Is the agency free of any pending litigadoa, hens or~udgments7 ? ® 12 Within the pest 12 months, has the agency applied for vendor or beck credit and was domed credit? If yes, please explain. As the grant applicant, / cernfy that the agency has satujactonly responded to each ojrhe above quesnonr and ezplatned as needed !hereby cernfy that this tnjotnwnor u true and correct to the best ojmy btowledge Agency Hawaii Countv Economic Ovuortunity Phone 961-2681 Council Prepared by: Tosh>_e Miyasaki, Fiscal Officer ~i¢/..u Yl,~' aa~ 1/30/01 Pnnt Nms'1'ak an° Date Cerhfiedby: GeorYe Yokovama 1 30 O1 print Ntr orPsea~ve Qtrsor a D•et - D t m Z- m = m ~ m ~ m a m m Z n 3 m 3 m 3 ~ m ~ 3~~ m 3 m 3 m O a ~ m a= a m m o m°_; n m c ~ c ~ 3 N v s - y m 3 m ~ ~ rd T z m Z m 0 - O 2 ~ m m m m ~ ~ S 7C ~ Z ~ c o _ _ A m m o n = c nn v'' ~ m m f7 O D y m O~ T ~~s m~ ~ 'a 'w i n~ a ~ m ~ ~Dm ~m ~ ~ ~ ~ ~i ~ 8 zm N o a ~ ~ 5 m _ _ _ ~ ~ ~ ~ ~ ~ ~ ~ ~ m ~ N WW i+pD N pVOp N W N D v~~ O Oo ~ + N N m w a pw a~NOp O+wo o ~ ~ ~ , x _ V aa1 _ -i _ 1 "1 _ ~ 1 V _ -1 N W m W V N W p_ ~p rp R 1 ~ O A O m W ? 0 Z -~i~i -~i J J J W V aD V O N m D + ~3 ~ m z i Z -i Z 1 2 -i z 1 Z -i Z 1 z 1 ~ m ~ m ~ m ~ m ~ m ~ m ~ m ~ < z m~ m~ m~ m m m~ m m m 0 ~ ~ p -ni i- ~ 7C ~ ~ ~ ~ O n O T 3 ~ ~ 'ny ~ O ~ m o e ~ ro ~ m Z ~ D ~ ~ 1 c 8 " ~ m 0 p } a. z Z g - - O ~ _ 4 ~ ~ n i ~ _ lJ T In D W + CI V W V T pN V t N pN m O r R v O O ~ N O m O m ~ a ~ ~ ~ < m pW ~ ~ V IWpV V O (A O ~ A N O NN d 3 {yTjj ti W N V OC W m W N ~ ~ ~ m 8 ~ i z ~ ~ ~ ~ ~ ~ ~ o w ~ p~ m W ~ pw ~ N O ~ ~ N S ~ ~ O O7 O z 1 1 a m ~i g + N ~ D •3 ' m z 1 z~ z~ z z z z -i Z m s m a m x m~ m~ m~ m z n ~ :==r- ~ m ~ m 3 m ~ ~ < m ~ x ~ ~ ~ o ~ ~ m m m v,1 m m m $ m ~ m > Z ~ m ~ ~ ~ a Q Z ~ m m e C ~ m ~ = _ o - ~ _ - ~ m _ S m ~ n ~ ~ ~ ~m ~Tg ~ t ~ ~ ~ ~ ~ N ~ ~ ~T`Ny~ 3~ NpW O O IJI m p pW y[ m 3~ m O N ~ ~ ~ N 8 ~~tt {Z,1 r a a m r y o a ~ ~ $ ~ m ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ n ~ J J J J N J ~ ~ ~ ~ ~ ~ s y 3 TT ppWp +V N Q1 W ~ W O + Q V wmw Op VQp V ~ W ~ O+ 1 < ~ Z T ~y ~ W V V ~ OC ~ W ~ 0 a ~ ~ J N ~ D ~3 m i '-a.. z 1 z -i Z y z Z -i 2 -I Z -i Z m s m s m z m z m ~ m a m ~ n a m m o ~ ~ ~ ~ m ~ n ~ ~ O ~ ~ ~ O ~ O D ~ r ~ ~ ~ ~ ~ y ~ ~ v - D ~ c ~ ~ H ~ 3 is " ' v m i r i c' * } - N ~ ~/1 O ~ 7 m 7QQ m ~ lD T ~ C 1• r ~ ~ Z 7 ~ y ~ O ~ o m m ~ o a r ro_- s. ~ C m m N O m _ ~ N _ O n D rm' N ~ aa~ ~ ~ ~ m ~ ~ m ~ ~ ~ 25 z m ~ 1 m o ~ ~ ~ n ~ w raw m m m yap ~wg ~ ~ 4~ y 25 ~ ~ ~ Se 75 m ~ _ _ _ _ _ _ _ 3 t W V V m V ~ ~ ~ ~ W ~ ~ f~ ~ ~ ~ ~ ~ ~ ~ ~ ~ {ate pwp i v o i N~ D N O W W N m N 0 Z ~i 1 ~ 1 r O 10 m r (n (n r m OI V1 m m V V N m D ~3 m x Z _ m s m ~ m ~ 2 1 2~ Z -i 2 -i 2~ { a m m m m o~ m~ c3a ~ m~ m~ a~ o O m 3 m ~ ~ ~ c $ D ~ ; ~ ~ ~ o ~ a r ~ ~ N ~ m N C j ^ ~1 y C~ C 01 c v 'O - ~ ~ ~ m n v y (O r ~ ~ p ~ ~ S c ~ ~ m ~ Z ~ ~ ~ $ m ~ ~ z ° ~ m = c g m oZ' ~ _ - s 3 D aa~ ~ ~ T 01 ~ ~ ~ ~ ~ ~ ~ ~ s ~ ~m J ~ T T ~ i ~ P OAe N ~ -I ~ -~-I ~ ~ NN -I ~ ~ p~pj(~ ~ m 1 + 01 W 5A O t0 N N O g L~ ~ m b g ae 8 0 8 ~e 8 333 m 3 W TT TT TT TT Q~j i fmj ~ A ~ N W A N tip ~ ~N.1 (J~ N m WW V a N V W N O O Q ONe N A T v. vi -i -1 -1 1 ~ _ ~ 9 O m W ~ A V aD N W V p+p R 1 N t N W A ~ ~ m ~ ° Z ~ V ~ 'U V ~ pp V 1 -1 -1 -1 1 1 ONpp A + {71 O ~ ~ V W W (mom V V m + - - ° D _ W N ~ 3 G~ m ~ ~ ° ~ ~ ~ 1 O S D ?1 _ m C D ~ ' ~ ~ ~ ~ ~ 3 r0 ~ ~ m m _ y rn 2 ffi 3 0 ~ > > m ~ ~ y $ $ m _ o ~ T Z 7 H Q ~ D r- ~ O - - - C V ~ f Y - V 7 W 01 7 = _ ~ .y ~ a 3 ~D o ~ ~m : m W W 087 N~ v ~+p 1 -i N :pCl7 m D W W ID O J O ~ ~ X71 ~p n N m m ~ ~ m N ~ ~ $ N V -i m ~y$ ~ ~ m ~ ~ ~ z _ ~ ~ a m ~ ~ O c w ~ ~ ~ ~ ~ ~ ~ ~ _ D ro ~ ~ o ~ ~ ~ ~ ~ 3 Z a m O7 N Or Ol to ~~pp r pNp ~ O ED OAO (V/~ 4~1 IV N r r m m c p~~~ D 8~ p~~ C~ p D QD ~ } ~ ~ 3 ~ ~ m m ~ c ~ ~ ~ 3 $ ~ ~ po ~ m m v ~ ~ ~ ~ j ~ ~ r 5 T ~ - m ~ o. ~ ; a D ~ x 3 3 m ~ ~ _ G~ z~ z m i Q ~ ~ ~ z DDO x ~ F ~ D x m ~ m _ 2 r ~ ~ N - be O $s ~ O ~ r m D m z -a m zW z + a. 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OD a j Cm ~ + 0o Op W + ~ ~ 2 /J cD (p~~ ~ N O O f)~ O O m J + N N W tpJ~ O + O O S O O O N W N ~ ~ ~ ~ . . a + m r i o m m ~ 3 GDi m N D ~ m D; o O o o~ C~ m~ p o~~ ai 0 r Z r T~ 3~ m D i D p ° y y y ~jj m -i O m ~ D ~ D Z~ O p o 0 d Q m ~ 1 r Z O Z m ~ ~ N ~ O 1 Sl Z p ~ m m y ` i O m ~ N c; ~ ~ ~ Z ~ ~ n ~ c n ~ ~ _ ~ m N m Q ~ Zm -i y m n s m g D i m s ~ D N $ ~ ~ T m mw r 1 ~ N `m w o ~ ~ OD + + O N 3 f ~ O V ~ j7 O ~ ~ m ~ N V O N ~ m m UJ Z ~ y ~ ~ g - ~ ((N~~ ii T~ _ _ y _ P Tp y M N ...v e% C - - ~ ~ y ~ c ~ ~ jj w pVp N W pw O ~ ~ Z N O O N O - - O - - N W - - - _ _ ~ V _ _ _ _ _ O +J j pN J~ O O O O a m m m ~ - -s ~ -f- ~ ~ g g Z ~ -1 ~ ~ m ~ O O - { - r D ~ O O O D ~ m _ m ~ m Z r m Z _ RI y m D O ~ N z D C s m - _ ~ O ~ U1 1_ gj ~ m ~ Z ~ ~ O z m ~ m ~ m O _ Z ~ m 5 - !O_n n < N n m ~ y o ~ C m = H ~ m C! - y i ~ ~ m m g ~ m m ~ ~ m ~ ~ c ~ ~ 3 c ~ m ~ ~ { o ~ ~ o ~ ~ 3 ~ N OD m T~ a ~ 3~ ~ ~m m w ~ ~ w w ~ ~ w ~ m mA ~ ~ w ~ ~ N ~ m cn r ~ w ~a' ~ ~ ~ ~S' ni a ~ N m D ~ rn ~ ~ m i y Z ~ m ~ m m ~ 3 m = D 4~ ~ W D ~ -Zi _ ~ N ~ 1m11 D o p ~ O ~ 2 1 ~ pp~~ ~ p~ D 0 0~ 3~ ~ w o~ ~7 3~ O cs N a ~ tT N ~ 2 N O N J. W N ~ V r ~ N ~ ~1 N ~ ~ O m S~ w ~ J Q J O ~ + v ~ N ~ v V ~ r ro c~ ~ e ~ n ~ ~ 0 a o ro ~t rn n ~ y n o s w o R I o o ~ c a ~ a x °m, 3 n d ~ n^ ~ m Q a 3 ~ ~ ~ 3 3 w m c ~ E ~ ° r ~ 3 ~ 9 F. :ti ° y Z D o c ~n H p m ° C c '1~ ~ 3 w ~ ~ ~ D ° 1 m r ~ ra n ~ 2 ~ H w o m N Iw ~ E m w d W W d ~ n N Q T v r ~ n In V t-' V 07 N d V ~O ~O N OD ~ O N ~O : 07 N : W V O V ~ n ~ to N r O N r r O O r a p n O O O aD a N !3 ~ n O g ~ rn ry a p$ ,Q a a 0. r N G ~ ~ r n W N W W O QD ~ ~ T ° ~ ~ O OD Vi ~ ~ ~ ~ ~ N O O N ~ N V ~O N W O ; f+ T O N y~ N m 0 L m t'1 1 2 s r m o W ~ ~ o r ~ ~ y o ° w o r m ~ ~ w ° 0 n w n W 3 7 V V W N In O O N ~ o o ~n ~ w r g ~ ~ o p o o N ' = `a : a N N O O O O O ~ a~"~.~ ` y..v' yiw - AGENCY/ORGANIZATION MCEOC PROJECT NAME 7nlnapoMOOn TABLE 3 DETAK OF 01X01 CURROII E1ffEX9F5 10/1/9D TO 9/70/!000 15i QUARTER 1011tJOD1-D/d01200P EST BUDGET ACTUAL BUDGET 1011/2000 TO 17/71Y1000 Bssad On P1atldh Bpl . Pmla00ans SAIARIESa WAGES 3828,0893/ 990,11952 3,980,47809 Salanu a Wapu 3 82D,738 18 988,494 3z 3 D63 D77 2B Palaplnsl -DB/ 03 1,313 47 B 381 BB SopslMr-CIIU 7m Salry RetmWntartlant -BB2 01 278 73 1 118 92 FRI Fnrga Banellh 98344543 271,83750 1,099,35000 Masltlt a Danhl Ins 181 40147 49,505 DB 198 023 W Otltar-PSnaron 7% 111a 2% 290,247 13 79,208 58 318,878 23 FICA 785% 277,54883 75,7M 14 302,97857 SUI 34% 123,3356/ 33,88400 134,85823 Workers Comp 103 314 10 2D 287 88 177 151 M TDI 75% 7 375 B4 7 425 BO 20 703 59 1 PROFESSpNAL FEES (TOTAL) 148,270 82 34 878 73 139,504 32 InspaCtlons a Fsas CorlwBam 8 Contnc 82,187 01 22 971 2B Bt 88518 Dah Procuun9 39 333 87 10105 0D 40 420 38 Au08 Fans 38.899 00 kl.mcal San4w e.070 a 1 a99 7s 7.19900 z suPPLlES CroTAL) 1o1e,e97 >o 202,62733 911,31012 Corwanahh sappllas e9,03470 15,10792 80,171 ee onlw sllpgl.. a Ex 1n,eu a2 n,272 a 4aoea 16 Propam SupplW 280.128 a/ 38,008 b 141.037 al MetlIW Suppllas 2,92a 48 287 94 1.065 78 Fo98 50/,612 39 140,17317 580,700 BB Caht Mahnsl a Suppllu 54,97218 3 TELEPHONE 61,58957 11,1a120 58,72480 4 POSTAGE 6,730 a0 1,27174 5,096M S OCCUPANCY (TOTAL) 20a,80416 11,24377 79/97348 U6118u 92,28911 24.923 38 97.297 M Spsoa Cash a Rama! 200 00 Ram d FtlIBy 83.06128 7,46000 29,900 W OBb 6 YarB AYk111r1ar1oa 48,36212 8,733 30 94,911 20 Jan11h1Y Suppllr 3,476 04 774 71 2,93a al FadlBy RwgrBOn FumlhBa 8 Fhetass 1,000 00 8 EOUIPI~ENf (TOTAL) 210,37012 57 339 30 213,438 24 Epulp Rams! Ot Lana 3.312 S7 ?e 04 1a 1e Epulgnam PumJlasu 67,75710 8,21211 24,a1a M Epulpmam Rapak a Malm. 1 s,82s oe 6,024 W 24.09920 velsaa Mrn0liuua 12s,e79 79 n,098 e1 184,78844 7 INSURANCE 88,311 74 4,04700 70,000 00 a PRRRING s2,080 eB 9,874 /2 3e,e97 u Co9u !2,167 99 e,es2 ez 1e,811 2e Atlwatlarnp 9,898 47 3 021 80 12 OaB 10 9 SUBSCRN~fpNSa DUES 5,54484 32996 5,50000 10 TRAVEL 41,24209 4,47011 (2,00000 11 AUTO MLEAGE RE6IBURSdEN 42,D1788 8,03738 32,149M Mlhpe -Stag 40,855 23 7,72143 70,897 80 Mlhaps - Bwr9 182 8? 85 70 282 a0 k9laape - Pdry Courlal z,o79 B1 247 z1 988 a1 12 AUTO GASOLINE PURCHASES 198,00804 4244749 18977372 13 MEMBERSHIP DUES 14 STAFF TRA9Va1G 85,431 D4 9,30042 BS,000 00 15 OTHER 822,48855 211,78984 84T,07658 RN1aWlauon LOSn 59,70912 28,88843 11548572 Sp b CI1srlWPrt 58.977 M 8.388 20 28.28618 BabYnhrW 1.07125 294 00 1.17800 BW SerXws 000 ECUnlal 1,137 b ZS 00 10000 Mahnsl Trenaporhkon 4,723 75 20718 812 72 Towing Charge Inhrasl Eplanea 9 03 0 Op BDarE Acriwsu 1 193 39 198 00 792 00 Patty Courtol Atawtru 1,878 54 54 7e 21912 OBhr Cosh 3,117 M 205 71 822 al M gr10 Vdunban 148,708 06 43,528 75 171,107 00 N qn0 Bus Senn 000 In qb S4rw CMS 54809834 171,82960 021,71800 rorAL EXPENSES 7,IW,120 74 1 902.727 u 7,n1.on e0 AGEMCYpRGANVATX)N NCEOC PROJECT NAME TrSnspOrtalbn TABLE 3 DETK OF OTH6l CURRENT EAFMBFS lalroeTOwsaw7 1a1A7TOa7a5e 1a115eTOa3a15e5 ACTUAL BUDGET ACTUAL BUDGET ACTUK BUDGET SALARIES i WAGES 2 313,151 e5 2,182,7b 70 2,807,258 94 SeINIM 8 Wepw 2,314,581 00 2,404,147 SD 2,e08,000 24 PMfavrl •850 00 -1 388 b 124 20 SEpwIW-CIW Tm e,13Y 3D SY51y RrmOurwmaM -0,See 54 -1 551 SO FRI Frllp/ Blne6h 575,222 00 e5e,058 W 872,215 87 MSYtlI 6 D5d51 In/ 172,e78 00 173,782 37 185,SOe 80 O5w-Pemlon 7% h15 2% 151 35100 223,147 31 252,564 20 FICA 755% 175 335 00 188,830 24 214 75515 SUI 31% 78,372 00 54,113 M BS,M718 Wakelt Cane 258,88900 177,55501 81,78583 rDl 7sx n Zee o0 1e,ez5 e1 21,os4 s2 1 PROFESSpNAL FEES (TOTAL) 103 552 W 125,582 b 187,774 57 Irrpee6orr 8 FBI 550 00 cam/erlt i ContrSC n,i7z a e7,se7 e3 8801 5e DwPlocse/1n8 27,O/ib xe.ee130 35,1b7o Aual FeM 25.35615 27,504 M Z7,4b N MI16feel Senlew 2,166 M 2,658 b /.32136 2 SUPPLES(TOTAL) 52e,70027 719,6N 6e 872,288W CaMOnr6Y Supple 17,31e 30 11,58113 23,555 et Ollw 8,IPpw 8 Ex 23,756 b 70,18e 00 e5,06o 0.1 PraySm Suppllr 200,eb Oi 238,Wi 20 201,33e od Medral 8uppw 1.67130 2,530 2S 4,f e8 03 F666 356,13915 382,e0511 M7.23711 curl. MMrld i SuBpw 45800 79,46175 71,57121 TEIEPNONE 3e,06717 41,5e5 e7 51,12121 4 POSTAGE 5.53901 7,05675 7.55532 5 OCCUPANCY (TOTAL) 155,331 e0 258,07853 2b,e2108 111616M 55,628 47 57,4e0 u 75 707 >e SPSa Cab 8 RwIW 5,730 61 Rre d FShclly 47.256 7e 35.01062 51,756 u OROe 8 YW MYnlNrnc~ 3s,e37 ep 65.550 6/ u,6e71e JWbAel Suppw 1,7M 82 3,75210 9,01180 Fr,'lIIIT RwgNtlOn 13,11555 71,57071 FumSuw i Fbevnl5 29,7610.1 62.1b 15 p EOUF6ENT (TOTAL) 225,12045 253,435b 327 eee 12 EBWp RInW a L15/e 1,008 0.t 5.253 Z, 2,315 b EttulpnwN PeTdr/s 114,11eN 138,056M 7e8,67807 FgWpnwR RIpIT6Mtld. e,e5117 10,tee 0/ 21,61155 V~hkN MWN/Lkr1r 101,eZ761 95,e8881 711,4b 25 7 WSURANCE 56,588b 53.14554 51.30270 5 PRWTSq 70.576 30 37.751 u 37,6b ?0 CopMs 2e,eee 1/ 75.441 01 ]S,b2 37 AOw6N1q 1,e12 15 2.93553 I,OM 82 9 SUBSCRIPTgNS 8 DUES 3,115 27 4,151 21 5,7b 00 10 TRAVEL 21,721 57 38,170 W 95,313 SI 11 AUTO MILEAGE REMBURSEAENi 21,257 17 27,115 S9 71611 15 MY5p5 - Sl15 25,ee5 e0 25,557 02 25,250 pe MYeeps - BnN 451 60 2e9 72 1eS 70 MWyS - Pdly Council 1,836 e7 1,00175 1355 31 12 AUTO l3ASOLINE PURCHASES 125,16123 123,555 b 120,13514 73 NBIlERSNA DUES 14 STAFF TRAINING 75,e7540 28,42048 28,51178 15 OTHER 57791101 1,051,535u 1,115,77530 R~frbllldtlon Lan 84,06130 115,32125 121,W142 Srr AoTGWNSIPrt 2,67260 1,72500 51,53672 BIUyMIhq 9.122.25 p87 SO 416 50 Bw BwNCw s1,015 00 EMCVebn 107 01 227 73 754 e2 MYrW Tm/porl56on 308452 S8 O8 TownB GrrBe 165 00 11010 YIMUI Etq)InN 2,577 37 2,502 OS 124 21 BortA ActlNtln 2,331 00 1,7e2 00 1,454 S5 Pdcy Counal ActlN6n b2 24 515 6/ 1,607 03 OSrT Cab 30,46e 57 24,541 20 15,20017 n KI115 ValuOMn 130,30810 103,767 37 1 W,213 06 n Kind But $MMG 161,355 00 155,563 00 153,510 00 h KIn6 8PECe Co/L 703,e20 Zd 553,507 00 651,171 b TOTAL EXPENSES 5,960,567 e5 5,17e,b172 5,795,56554 HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL HILO, HAWAII Fnancial StBterpents and Supplementary Data And Comments on•Intemal Control and Compliance ' Year ended SeptemGer 30, 1999 ~th Independent Auditors Reports) HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL Year ended September 30,1999 Table of Contents Panes lndecendent Auditofs Reoort -Unqualified Optnbn on Financial Statements and Supplemerrtary Schedule of Expenditures of Federal Awards 1 Financial Statements• ' Statements of Finandal Position 2 Statemenrts of Activities 3 Statemennts of Fundlonal Expenses 4 Statement of Cash Flows 5 Notes to Finanr~al Statements 6 Suoolementarv Data• Schedule of Expenditures of Federal Awards 9 Schedule of Findings and Questioned Costs 10 Report on Compliance and on Intemal Control over Financial Reporting Based on an Audt of Financial Statements Performed in Accordance with Government Auditing Standards 11 Report on Compliance with Regwrements Applicable to Each Major Program and on Intemal Control over Compliance ~n Accorclance wth OMB Circular A-133 12 Management Letter Comments 14 HCEOC Response to Management Letter Comments 16 JENNIFER L. GOSSERT C~crrcF[EU Pt~suc Acoovrrrerrr M Amow,ma Cotpondon 688 IGaook Street, Swre 201 • Kilo, lliavaii 96720 • 1?6ooe (808) 9693115 Fa (808) 9694463 UNQUALIFIED OPINION ON FINANCIAL STATEMENTS AND SUPPLEMENTARY SCHEDULE OF F~CPENDITURES OF FEDERAL AWARDS -NOT-FOR-PROFIT ORGANl7ATION Independent Aud'Aor's Reoorl To the Board of Directors Hawaii County Economic Opportunity Counal. I have audited the accompanying statement of financial position of Hawaii County Economic Opportunely Counal as of September 30, 1999, and the related statements of activities, functional expenses, and •cash Wows for the year then ended. These financal statements are the responsibility of Hawaii County Economic Opportunity Coumcrl's management. My responsibility is to express an opinion on these finanaal statements based on my audel. Information for the year ended September 30, 1998, is presented for comparative purposes only and was extracted from the financial statements for that year, on which I expressed an unqualdied opinion in my report dated August 13, 1999. I conducted my audit in accordance vnth generally accepted audeling standards and the standards applicable to financial audels contained in Government Auditing Standards, issued by the Comptroller General of the United States Those standards regwre that I plan and perform the audel to obtain reasonable assurance about whether the financial statements are free of matenal misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements An audit also includes assessing the accounting pnnaples used and the significant estimates made by management, as well as evaluating the overall finanaal statement presentation I believe that my audit provides a reasonable basis for my opinion In my opinion, the finanaal statements refered to above present Early, rn all matenal respells, the finanaal portion of Hawau County Economrc Opportunity Counal as of September 30, 1999, and the changes in its net assets and els cash flows for the year then ended in conformity with generally accepted accounting pnnaples In accordance with Government Audrting Standards, I have also issued my report dated September 15, 2000 on my consideration of Hawau County Ewnomic Opportunely Counal's internal control over finanaal reporting and on my tests of els compliance vnth certain provisions of laws, regulations, contracts, and grants My audel was performed for the purpose of forming an opinion on the basic finanaal statements of Hawau County Economic Opportunity Counal taken as a whole The accompanying schedule of expenditures of federal awards is presented for purposes of addelional analysis as regwred by the U S Office of Management and Budget Circular A-133, Audds o/ Sfates, Local Governments, and Non-Profit Organizations, and is not a regwred pain of the basic finanaal statements Such information has been sub)ected to the auditing procedures applied m the audit of the basic finanaal statements and, in my opinion, is fairly stated, in all matenal respells, in relation to the basic finanaal statements taken as a whole September 15, 2000 HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL Statements of Financial Position September 30, 1999 and 1998 1999 1998 Assets Current assets. Cash S 183,901 S 101,413 Grant receivables from governmental agencies 325,468 256,256 Other receivables ~ 61,678 56,150 Prepaid expenses 30,415 54,445 Total current assets - 601,462 468,264 Property end Equipment. VehiGes 1,035,063 899,637 FumBure and Equrpment 543,727 452,138 Buridrng 77,800 77,800 Leasehold improvements 2,604,510 2,532,836 Land 35,000 35,000 4,296,100 3,997,411 Accumulated depreGafron (1,085,509) (938,259) r Total property and equipment 3,210,591 3,059,152 Secunty deposits 17,696 17,796 Total Assets 3,829,749 3,545,212 Lrabrlrtres and Net Assets Current habdrires Accounts payable 147,246 183,373 Accrued Irabrlrtres 266,864 205,082 Due to grantors 27,630 27,630 Notes payable to banks 1,669 15,543 Deferred revenue 86,960 61,517 Total current liabrlrties 530,369 493,145 Net assets Unrestnged 3,299,380 3,052,067 Total Lrabrlitres and Net Assets S 3,829,749 5 3,545,212 See accompanying notes to finanaat statements z HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL Statements of Activities Year ended September 30, 1999 with comparative totals for the year ended September 30, 1998 1999 1998 Public Support and Revenues: - Public support: Federal grants ~ $ 3,779,375 $ 3,112,207 State grants 864,173 954,324 County grarrts 332,434 306,479 Foundation - 15,465 12,340 In-kind conlribuGons 552,778 553,607 Total public support 5,544,225 4,938,957 Revenues: Program income 504,662 539,226 Medicaid/ Medicare 173,940 250,152 Interest income 2,841 3,853 Workers comp. Refund 65,482 - Other income 59,445 45,250 Gain on sale of assets - 4,926 Total revenues 806,370 843,407 Total public support and revenue 6,350,595 5,782,364 Expenses Program services 5,312,650 4,995,612 Supporting services 790,632 760,362 Total Expenses 6,103,282 5,755,974 Change in net assets 247,313 26,390 Net assets, beginning of year 3,052,067 3,025,677 Net assets, end of year $ 3,299,380 $ 3,052,067 See accompanying notes totnanc~al stafemerNs 3 HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL Statements of Functional Expenses Year ended September 30, 1999 with comparative totals for the year ended September 30, 1998 Program Supporting Total Services Services 1999 1998 Salanes and wages $ 2,261,379 $ 545,891 $ 2,807,270 $ 2,482,748 Fnnge benefRs 374,373 87,815 462,188 450,433 Payroll taxes 332,124 , 77,905 410,029 417,636 Materials and supplies 648,207 13,225 661,432 669,117 Contractual services 124,055 13,785 137,840 97,731 In-kind expenses 552,778 552,778 553,607 Vehlde expenses 259,696 259,696 249,714 Travel 35,382 3,931 39,313 39,171 Conference and meetings 26,562 2,950 29,512 29,420 Telephone 41,410 9,714 51,124 41,587 Eqwpment rental and maintenance 24,512 2,349 26,861 15,471 Insurance 55,172 6,130 61,302 63,150 Occupancy 157,217 25,500 182,717 229,833 Postage 6,129 1,437 7,566 7,056 Other 82,242 82,242 75,048 Interest expense 924 924 2,582 Rehabdration loans 124,941 124,941 119,321 Total expenses before depreciation 5,107,103 790,632 5,897,735 5,543,625 Depreciation expense 205,547 205,547 212,349 Total expenses $ 5,312,650 $ 790,632 $ 6,103,282 $ 5,755,974 See accompanying notes to financial statements 4 HAWAII ECONOMIC OPPORTUNITY COUNCIL Statement of Cash Flows Year ended September 30, 1999 Cash flows from operating adrvities• Increase in net assets 5 247,313 Adjustments to recenGle change in net assets to net cash provided by operating•adivities: Depreciation • . 205,547 Increase In receivables (74,740) Decrease In prepaids and deposits 24,040 Increase In axouMS payable and axroed Irabdities 25,655 Increase in deferred revenue 25,443 Net cash provided by operating adivities 453,258 Cash flows from finandng adrvities: Bank loan proceeds - Loan repayments (13,874) Net cash used by finanang adivities (13,874) Cash flows from investing adivities• Purchases of property and equipment (356,896) Net cash used by investing adivities (356,896) Net increase in cash 82,488 Cash at beginning of year 101,413 Cash at end of year $ 183,901 SuDOlemental DisGosure of Cash Flow Information There were no noncash finanGng or investing adrvities for the year ended September 30, 1999 See accompanying notes to (nanaal statements 5 - HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL ' ~ Notes to Flnandal Statements September 30, 1999 f11 Oroanization and Summary of Sian cant Accountinc Polices Oroanization The Hawaii County Economic.Opportunity CounGl (HCEOC) was incorporated In the State of Hawaii on May 27, 1965. HCEOC is a Community Action Agenq that provides services for low- income, elderly and handicapped-individuals in Hawaii County. The operations of HCEOC are funded primarily through grarNS and contrails from federal, state and courtly governmental • agencies. These grants and contrails comprise approximately 89 percent of HCEOC's total support and revenue. Financial Statement Presentation The accompanying financal statements of HCEOC are presented in accordance with the standards of accounting and financial reporting prescribed for not-for-profit organizations In accordance with these standards, the accounting polices applicable to not-for-profd organizations are used by HCEOC. HCEOC reports its financial position and activities according to three Gasses of net assets: unrestnded, temporarily reslnded, and permanently restnded net assets All grants, and other support received during the year with perforinance restrictions imposed by the donors are recognized as revenue in the period received when performance requirements are satisfied As of September 30, 1999, none of the net assets of HCEOC are subject to donors imposed passage of time restndioris and are therefore classified as unrestnded net assets Prooertv and Eauioment Land and building consists of property contributed to HCEOC The property has been recorded at fair value based on the assessed value for real property tax purpose Subsequent improvements to the building that prolong its useful life have been added to the basis at cost Leasehold improvements include the cost of the human service complex that serves as the HCEOC main faclity (see note 4). Vehicles and equipment are stated at cost at the date of acquisition or at fair market value at the time of donation Mator renewals and betterments are inGuded in the equipment fund while repairs and maintenance that do not improve or extend the Irves of assets are charged to expense Deprecation on all property and egwpment is calculated by on the straight-line basis over the estimated useful lives of the respective assets Deferred Grant Revenue The HCEOC rece+ved cash payments in advance of incurred expenses for certain programs funded by governmental sources These advance payments are reflected as deferred revenue in the accompanying financial statements 6 HAWAII COUNTY ECONOMIC OPPORTUNfTY COUNCIL Notes to Financial Statements, Continued Contnbutions In accordance with SFAS No. 116, contnbutions received are recorded as unrestricted, temporeniy restricted, or permanently restricted support, depending on the existence and/or nature of any donor restrictions. As of September 30, 1999, HCEOC had no donor imposed restricted or temporarily restricted contributions. Income Taxes ~ , HCEOC is Gassed as atax-exempt organization under Section 501 (c)(3) of the Internal Revenue Code and is exempt from.Federal and State income fazes. ' , Contritxrled Services Contributed services do not meet the critena set forth in SFAS No. 116 for recognition in the finanaai statements and, therefore have not been recorded. However, a number of volunteers have donated then time to the Head SLaA program and an estimate of the value of these donated hours are reported to the Department of Human Services and are inGuded in HCEOC's 20% matching fund requirement for federel Head Start funds. Comoaratrve Frnanaal Information The rnfornation shown for 1998 rn the accompanpng financial statements rs included to provide a basis for companson with 1999 and represents summanzed totals only Several line dens for 1998 reflect reGassification for consistency m presentation. Estimates The preparation of financial statements m conformity vnth generally accepted accounting pnnciples requires management to make estimates and assumptions that affect the reported amounts of assets and Irat>ilities arW disclosure of cortrngent assets and tiat>ilities at the date of the financial statements and the reported amounts of revenue and expenses dunng the reporting penod Actual results could differ from those estimates f2) Note Payable to Bank HCEOC has an unsecured promissory note vnth the Bank of Hawau for working capdal purposes Interest is computed at 1.5 percent over the bank's base rate At September 30, 1999, HCEOC had an outstanding balance of E1,669 under this note, a vanable interest rate of 9 75%, with minimum monthly payments in the amount of 5860 per month The entire loan balance is classified as curent f3) Pension Plan HCEOC has anon-wntnbutory defined contnbution pension plan covenng most of the full time personnel Employee eligibility to participate is based on age and length of service regwrements The annual contribution to the plan is based on 7 percent of employee compensation Pension expense was 5160,236 for the year ended September 30, 1999 7 HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL Notes to F+nanc+al Statements, Continued (4) ~ Lease Obl+aat+ons HCEOC entered +nto a 55 year lease commitment w+th the Department of Land and Natural Resources begmn+ng June 24, 1994 for a port+on of a parcel of land s+tualed at P++honua, South Hdo, Hawau, des+gnated by Tax Map Key No 2-3-321 The human serv+ces complex, was constructed on lh+s parcel +n fiscal years 1995 and 1996 using Stale of Hawau, Cap+tal Improvement Protect funding passed through to HCEOC. The lease calls for an annual rental fee of 58,348 through June 23, 2014 at wh+ch t+me the fee will be renegot+ated. HCEOC records the leasehold facrl+ty on its books and depreciates the fac+Irty over the useful I+fe of the bu+lding HCEOC has two agricultural lease comm+tments w+th the Department of Land and Natural Resources A direct lease of unencumbered State land, identified as TMK 2-5-06 1 +s composed of approximately 59 143 acres, The lease expires in 2001 wrath a token lease payment of 51 over the Ide of the lease. The second direct lease is comprised of approximately 400 acres, +dentified • as TMK (3) 2-4-8-22 The lease term +s for fifty-five years and expires m 2039. The fa+r market value of these leases is not readily determinable. HCEOC also rents space on a month-to-month bass at vanous sites county wide for use as offices and program work centers The monthly m+nimum tease obl+gat+ons for these fac+l+t+es are 5 1,787 (5) Donated Pastilles HCEOC used administrative offices and classroom facilities free of charge at several locations The use of such facilities is recorded on the finansal statements based on the estimated annual rental value of such fasl+t+es The annual rent value for the twelve months ended September 30, 1999 is 5552,778 8 HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL Schedule of ExpendAure of Federal Awards For the Year Ended September 30, 1999 Federal Federal Grantor /Pass-through Grantor I Prmram Tdle CFDA Grantors Number Number Expenditures Department of Health and Human Services Direct Programs: Head Start 93.600 09CH7023 $ 1,906,378 Urban ~ Rural Economic Developmerrt 93.570 90EE0348/01 61,832 Urban b Rural Economic Developmerd 93.570 90EE0279/01 162,029 Job Opportunities for Low Income 93.570 90E00073/01 150,462 Department of Labor - Direct Programs: - . Tale II -Welfare-To-Work 17.253 Y-7228-9-00-810 367,996 Passed through State of Hawaii: Department of Labor ~ Industrial Relations: Welfare-To-Work 17.253 WA 107,088 Passed through State of Hawaii Office of Community Services: Community Services Btock Grant 93 569 OCS-POS- 99-41 454,418 Community Food & Nutntion OCS-POS-0059 1,992 Transportation for Low Inwme OCS-POS-99-11 25,672 The Emergency Food Assistance Program 10 569 N/A 1,434 Department of Human Services Low Inwme Home Energy Assistance Prog 93 568 HS-99-LIHEAP-7460 16,244 Department of Agnculture Passed through State of Hawaii. Department of Education National School Lunch Program 10 555 2101-6 159,296 Department of Enerov Passed through State of Hawaii• Office of Commundy Services Weathenzation Assistance Program For low Inwme Homeowners 81 042 OCS-POS-98-59 31,435 81042 OCS-POS-99-52 10,881 Passed through Countv of Hawaii Office of Housing & Commundy Development Housing Preservation Grant for Low Inwme Persons 10 433 98024 67,890 HOME Rehabildation Loan Program 92 508 N!A 116,093 Office of Aging Nutntion Transportation 93 044 N/A 94,486 Passed through State of Hawaii Department of Transportation Federal Transportation Admin Grant 20 507 HI-16-0022 43,549 Total expenditures of federal funds $ 3,779,375 9 1 HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL Schedule of Finding and Quesboned Costs For the Year Ended September 30, 1999 A. Summary of Audit ResuRs 1. The auditor's report, issued September 15, 2000, expresses an unqualified opinion on the finandal statemem of.Hawaii Couny Economic Opportunity Coundl for the year ended September 36, 1999. 2. No material weaknesses were kiemified during the audt of the finandal statemems. 3 No instances of noncompliance material to the finandal statemems of Hawaii County Economic Opportunity Couhdltirere disclosed during the audr4 4. No material weaknesses were identified during the audit of the major finandal award programs. ' S The auditor's report on compliance for the mator federal award programs for Hawair Coumy Economic Opportunity Coundl expresses an unqualified opinion. 6. There were no audit findings relative to the mator federal award programs for Hawaii County Economic Opportunity Coundl 7. The three programs tested as major programs are as follows' (1) The Head Start Program, CFDA No 93 600, a dared comrad wth the U S Department of Health and Human Services, (2) The Urban and Rural Economic Development and Job Opportunilres For Low Income Progrems, a cluster of dyed contrads wth the U S Department of Health and Human Services Grams, CFDA No 93.570, and (3) The Welfare-To-Work Program, CFDA Na 17.253, a duster compnsed of a drred contrad wth the U S Department of Labor and an contred passed through the State of Hawan Department of Labor 8 The threshold for distmgwshmg Type A and B programs was $300,000. HCEOC has four type A programs Under the nsk based approach three programs were seleded as high nsk There were no type B programs identified as high nsk for mdusion as a major program 9 Hawau County Economic Opportunity Coundl was determined to be a low-nsk auditee. B. Findings - Finanaal Statements Audit NONE C Fmdmgs and Questioned Costs - Maior Federal Award Programs Audt NONE ]0 JENNIFER L. GOSSERT CExz~n PLfsuc Atxourrrnxr Aa Aemuadn~ Coryondon ` 688 IGnaole Sceey Suite 201 • 1•L70. Iisw~ii 96720 • Phone (808) 9693115 )=u (808) 9697463 REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDlT1NG STANDARDS To the Board of Diredors Hawaii County Economic Opportbnely Counal: I have audited the financial statements of Hawaii County Economic Opportunely Council as of and for the year ended Septembe[ 30, 1999, and have issued my report thereon dated September 15, 2000. 1 conducted my audit in accordance with generally accepted auditing standards and the standards applicable to financal audels contained in Government Auditing ' , Standards, issued by the Comptroller General of the United States. Comoliance As part of obtaining reasonable assurance about whether Hawaii County Economic Opportunity Council's finanaal statements are free of matenal misstatement, I pertonned tests of its compliance with certain provisions of laws, regulations, contrads, and grants, noncompliance with which could have a direct and matenal effed on the determination of finanaal statement amounts However, providing an opinion on compliance with those provisions was not an ob)edive of my audit, and accordingly, I do not express such an opinion The results of my tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards However, I noted certain immatenal instances of noncompliance, which I have reported to management of Hawaii County Economic Opportunity Council in a separate letter, dated September 15, 2000 Internal Control Over Financial Reoortina In planning and performing my audit, I considered Hawau County Economic Opportunely Council's internal control over financial reporting in order to determine my auditing procedures for the purpose of expressing my opinion on the financial statements and not to provide assurance on the internal control over finanaal reporting My consideration of the internal control over finanaal reporting would not necessanly disdose all matters in the mtemal control over finanaal reporting that might be matenal weaknesses A material weakness is a condition in which the design or operation of one or more of the mtemal control components does not reduce to a relatively low level the nsk that misstatements in amounts that would be matenal in relation to the finanaal statements being audited may occur and not be deteded within a timely penod by employees in the normal course of performing then assigned fundions I noted no matters involving the internal control over financial reporting and its operation that I consider to be matenal weaknesses This report is intended for the information of the audit committee, management, and federal awarding agencies and pass-through entities However, this report is a matter of public record and its distribution is not limited o ~ ~ September 15, 2000 Il JEIVTTIFER L. GOSSERT G~t~n Pt~auc Aocourrrnrrr Aa Arcouat[cL Cocpontion ` 688 Kiaoole Street, Suite 7A1 • HJn, Hawaii 9677A • Thom (808) 969.3115 Fu (808) 9697463 REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM ANDON INTERNAL CONTROL OVER COMPLIANCE IN ACCORANCE WITH OMB CIRCULAR A-133 To the Board of D+redors Hawa++ County Ewnom+c Opportunely CounGl Compliance I have audeled the compliance of Hawaii County Economic Opportunely Council w+th the types of compliance requirements descnhed in the U.S. Office of Management and Budget (OMBJ Circular A-133 • Compliance Supplement that are applica6(g to each of els major federal programs for the year ended .September 30, 1999 Hawaii Courriy Economic Opportunity Council's major federal programs are +tJentified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs Compliance with the regwrements of laws, regulations, conlreds, and grants applicable to each of +ts major federal programs is the responsibility of Hawaii County Economic Opportunity Council's management My responsib+lily is to express an opin+on on Hawaii County Economic Opportunity Council's compliance based on my audit I conducted my audit of compliance in accordance with general accepted auditing standards, the standards applicable to financial audits contained in Government Audrtrng Standards, issued by the Comptroller General of the United States, and OMB Circular A-133, Audrts of States, Local Governments, and Non-Pro(rl Organrzations Those standards and OMB Circular A-133 require that I plan and pertorm the audit to otriain reasonable assurance about whether noncompliance with the types of compliance requirements referted to above that could have a dared and matenal effect on a mayor federal program occurred An audit includes examining, on a test basis, evidence about Hawaii County Economic Opportunity Council's compliance with those regwrements and performing such other procedures, as I wnsidered necessary in the circumstances I believe that my audit provides a reasonable bass for my op+n+on My audd does not prov+de a legal detertn+nat+on of Hawau County Economic Opportunity Council's compliance with those requirements In my op+n+on, Hawaii County Economic Opportunity Counal complied, in all matenal respects, with the regwrements referred to above that are applicable to each of its major federal programs for the year ended September 30, 1999 Intemal Control Over Compliance The management of Hawan County Economic Opportunity Council is respons+ble for establishing and maintaining effective Intemal control over compliance with the requirements of laws, regulations, contracts, and grants applicable to tederal programs In planning and pertorm+ng my audit, l cons+dered Hawan County Economic Opportunity Counal's Intemal control over compliance with requirements that could have a direct and matenal effect on a major federal program in order to determine my auditing procedures for the purpose of expressing our opinion on compliance and to test and report on the mtemal control over compliance in accordance with OMB Circular A-133 My consideration of the mtemal control over compliance would not necessarily disclose all matters in the Intemal control that might be matenal weaknesses A matenal weakness +s a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the nsk that noncompliance with applicable requirements of laws, regulations, contracts, and grants that would be matenal in relation to a major federal program being audited may occur and not be detected 12 REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A- 133 (Continued) within a timely penod by employees in the normal course of performing then assigned functions I noted no matters Involving the internal control over compliance and its operation I consider to be matenal weaknesses. However, I noted certain immaterial instances of noncompliance, which I have reported to management of Hawali County Economic Opportunity Council in a separate letter, dated September 15, 2000. This report is intended for the information of the audR commMee, management, and federal awarding agencies and pass-through entRies. Hpweyer, this report is a matter of public record and its distribution .is not limited _ September 15, 2000 13 JEr1IVIFER 1... GOSSERT Ct:Kxz~ PosuC Acootnar,~rrr An Aooountioc ~~roeadnn 6881Gmole Scat, Seim 7A1 • fL1o, Hawaii %77A • Phone (808) 969.3115 Fu (808) 9697463 Management Letter Comments September 15, 2000 To The Board of Directors Hawaii County Economic Opportunity Council In planning and performing my audit of the financial statements of Hawaii County Economic Opportunity Council for the year ehdetl September 30, 1999, I consWered the Organization's intemal controls in order to determine rryr audRing procedures for the purposes of expressing an • opinion on the financial statements and not to provide assurance on intemal control. However, during my audit, I became aware of several matters that are opportunkies for strengthening intemal controls and operating effiaenq. This letter does not aHed my report dated September 15, 2000, on the finanaal statements of Hawaii County Economic Opportunity Council I will review the status of these comments during my next audit engagement for the year ended September 30, 2000 I have already discussed these comments and suggestions wdh the Executive Director and Fiscal Officer, and I vnll be pleased to discuss these comments in further detail at your convenience, or the assist you in implementing the recommendations My comments are summanzed as follows General Excise Tax While testing transactions related to the gift shop, I noted that HCEOC is not paying slate general excise tax on gift shop sales Although venous program income generated through the program has been exempted from the GET through a letter ruling, a G-G request for determination has not been submitted for items being sold through the gift shop The nature of certain items that are purchased through commercial wholesalers (candy, soda, ice cream) and resold to the public by the gift shop differ from income items covered by the onginal G-6 exemption HCEOC may be selling goods that fall under the requirements of the general excise tax rules That income is within the exempt purpose of the organization does not necessanly mean that income is exempt from the State general excise tax Only a G-6 request for a letter ruling can resolve this issue To date, the amount of potential IiabilRy is immatenal, but with anticipated growth of operations, future potential liability could be substantial Recommended action HCEOC needs to prepare and submit a State of Hawan form G-6 to the Department of Taxation requesting a letter determination for exemption of the general excise tax with respect to the gift shop and open market sales Due Date of Annual Audit Report The annual audit reports need to be submitted nine months after the close of the fiscal year in accordance with OMB Circular A-133 The small size of the fiscal office staN, coupled with the additional reporting requirements for the federal Welfare-To-Work probed, prevented the audit from being initiated in a timely manner The audit agreement called for initiation of the annual audit in November 1999 in order to deliver the audit reports in a timely manner. HCEOC was not able to prepare agreed upon schedules for the auditors until January and February 2000 l4 Recommended action: The Organrzation needs to hire and train additional personnel for the fiscal office operations. This would help to ensure that work is completed in a Umely manner. It would also provide for improved segregation of functions and allow for cross training with rasped to vanous tundions. I want to thank the fatal office staff and other operational staff that provided assistance to me during the audit process. I look forward to woAcing wRh you on our upcoming audR for the year ended September 30, 2000. Sincerely, ~ Jennifer L. Gossert 15 HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL 47 Rainbow Drive Hdo, Hawazi 96720-2013 Telephone (808)961-2681 Fax: (808)935-9213 November 1, 2000 Jennifer Gossett CertiSod Public Acownunt 688 Kmoole Street Suite 201 - 1;]ilo, Hawaii 96720 - RE: MANAGEMENT LETTER COMMENTS Dear Iv(s. Gassert. In response to your Mattag®eaa letter comments far the agency wide audit year ended September 30, 1999, the Hawaii County Ewnomic Opportrmity Council (FICJiOC) bu taloea me following correcTive acuons: Condruon Noted ! HCEOC maybe selling goods that fall under the requuemeats of the general exctse tax rules. Ahhough various program income generated through the agency bas been e:ompled fiom GET through a fetter ndmg, a G~ request for determination has nest been submitted for items being sold through the gift shop Carrcdive Actiart Talrar As nxommerded, HCF.oC small prepare and submit a State of Hawaii Depar~mt of Taxatron form G~ 8 a letter of determraahon for exemption of the general excise tax with tespax to the gift shop and open mazket sales Condruon Noted 2 The amoral audit reports need to be submitted trine months after the close of the fixxl year in accordance with OMB Cuailar A-133. The small sirt of the Fiscal OtSce sta$ coupled wdh the addttranal reporting re<irnremeats for the Federal Welfare-to-Work pogram peventod the sudn from being imuated m a tmrely manner. CorrediveA~oa Takor: As of date, HCEOC has hood an Acoountaztt, Account Clerk and Human Resource Officer to provide addnional support and services for existing personnel in the Frsra! OLHce The scparauon of fu~trons and dimes rs evolving mth emphases placed on staff cross tramteig Should you have any quesaons pertaining to the above responses, please eau Toshie 1Kiyasakr, Focal O~oer a< 961-2681 Thank you for your comments and recommendauotu Sincerely, Geo Y Exearnve or August 15, 2000 HI County Economic opportunity Council 47 Rainbow Dr. Hilo, HI 96720 Dear Sir: Enclosed are the original and one copy of the 1998 Exempt Organization return, as follows... 1998 FORM 990 Each original should be dated, signed and filed in accordance with the filing instructions. The copy should be retained for your files. Very truly yours, Jennifer L. Gosaert, CPA Farm 990 Return of Organization Exempt From Income Tax OMB NO , , Gnler sealoe OOt(e) of me brWrrel Rmnrre Cole (eaeept bueb bn9 benellt tree ar o.y.rm,.,, of M Tn~ury Prleeu beMatlon) or eestlon /9tT(aK1) nerlwmpt ehulbbb lost Thb form Y Open I"~ n„~.,,,, s.,,ls Nob The oryantratlon may hove to use a WDY of fhb ntum to sat&fy sob npartlng regulnmenb b Publk A For lbe 1999 salon/ar ar, OR bs N ark/ 10 1 ,1998, and erMl 9 0 tg S cN~' n p.... C Name of organhatlon D Employer IlerdMealon nemher O;r~"°' w ws '0°'° I COUNTY ECONOMIC OPPORTUNITY COUNCIL 99-0113845 pen, er ~''",~,n"m s. Number and street (or P 0 box B map k not delrvend to rireN address) RaonusuNe E Telephone number OFl~"„"m sp.ae~ 7 RAINBOW DR. 808-961-2681 In.e~+o- D~.a,M'"",n i° eeru CBy or town, sob or country, and ZIPH F Check ? p examptlon n'(.o'Pamr~WO ILO HI 96720 appl,calron is pendlnp G Type of orpannalion ~ Exempt under 501(c) (3 (Insert number) OR ? section 4947(ax1) nonexempt charbabN lmst Note: 8aetlon 604 a axe niaurtbrn end 4947 a 7 eherilebN touts MU8T attach • eom ScF,edWs A orm H(a) Is mis a group velum Bbd for aRlutes~ Yas No I It epher box In H b checked Yes ; enbr tour-tlpd group (b) If Yes; enter the number of amllates for whkh fhb examptlon number (GEN) ? _ - - - - - - - - - - - - relum Is fibd ? J Aocountlnp nMtl,gtl 0 Cash ®Accmal e mr. r.rum ore n trieon awwe . Yes No qMr s ? K ChBCk hen ? e Ne orpanlvtron's grass recelpb an normally not moo than {25,000 The oryantratlon need not tlb a retain wbh the IRS, but d 1 received a Form 990 Package m the map. S should fib a ream elblr0ut finarlcbl dab Some tuts metre a eemolete nom Nob FOrm bs used o an n t en lees m,n at end or er Rervenw w and C in Nat Aawts a Fund 8alanwa 1 Contnbutlons, OIRs, Orenb, end skraar amgurde receNed e Dlnct publk: support to h IndlrectpuDlk:support 1b 15,465. c Govamment contributions (pooh) 1e / TMaI (atld Ilnes 1a through tc) (attach schedub of conNDuton) lasni 15,465. nonrasnt ) ~i/ 15 465. z Prognm servo revenue Including govsmment has and contnds (from Part VII, pne 93) 2 5 , 7 3 7 , 6 0 . 3 Membership dues and assessmenb 9 t Interest on savings end lamponry ash Imesbnenb t 2 , 841 . 5 Drvldends and Inunet from securpbS ti 6 a Gross rents Se : b Less enbl expenses 6h e c Net rental income or (loss) (subtrad area fib from Ilne 6a) 6s 7 Other Investnrnt Income (desMW ? T 6 e Gross amount from saN of asseb otMr A Securltles B Omer si S s than inventory 6e b Less cost gr other hash and sobs expenses , c Garn or (loss) (attach schedule) fk 0 Net gain or (loss) (combins Ilne Ile, columns (A) and (B)) 01 9 Special evenb and actlvRles (attach schstlub) a Gross revenue (not Inclutlmq S of contnbutlans reported on Ilna 1a) 9e b Less tllrect expenses other than Wndnbinq expenses 90 • s Net income ar (loss) from specnl ewms (subtraq Ilne 9b hom line 9a) 9c 10 a Gross sales of Inventory, less nWms and allowances 10a h Less cost of gootls sold 10h , c Gross proM ar (loss) from sales of Inventory (alhch schedule) (subinct Ilne 10b from Isle t0a) 10e 11 Omer revenue (from Part VII, Ilne 103) 11 105 492 . 12 robi revenue atltl hoes ttl 2 3 4 5 6c T Bd 9c tOc and 11 1z 5, 861, 41 13 Prognm Servltes (from line 4l, column (B)) 19 5,058,765. ~ 14 Management and penent (from Ilne 44, column (C)) 1t 7 81, 8 2 8 . a 15 funtlralSlnq (from Ilne 44 column (D)) 15 ru 16 Payments to affiliates (atlach schedule) 16 tT Total as sruee add Imes 16 and 41 column A 17 5 , 840 , 59 3 . 16 Excess ar (deficit) for Na year (subtract Ilne 17 from kne 12) 16 2 0 825 . t9 Net asseb or fund balances al bequlning o1 year (hen tlne 73, column (A)) 1 g 3 , 0 5 3 8 91 . z0 O[her ehanpss m net assets or Wnd Wlanae (atueh expbnatlon) 0 7 4 7 16 . 21 Nel assets or land balenae at end of r cprleirN 9net 16.19, and 20 Z7 LFiA For PePenora Relucllan Atl Notlea, tee pap 1 o1M eepenb fratrudlgne Form 900 (1996) uooo a 1 ncc onoic ~nc~oc vnr.+nn nom yr nnrnrmv cnnwrnurn nDDnDmTTh1TTV v~Fnr• 1 Fam 2758 Application for Extension of Time To File Irtw ,iar ,ewl Certain Excise, Income, Information, and Other Returns t»ae Na ,slso,.s ~ ~ twy ? Flle ¦ w area a lieadon for each ratan Yre/ Rewaw SrlMa Name Fe*bler IdsiilYelYa near PMasa tYPa °f HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL 99 ~ 0115845 pAra- FlM the erlytnal and ana Nunaar siren. aM mom a suaa ro la P O boa no Y moan rat Glniered m foen address) ceP,' by IM tliw dau for any 47 RAINBOW DRIVE your rewm Sae Iremuetlars on Clry, toa+i or port once sues era ZIP coM for • rorelpn adtlress, see ImRiiaaru °iak wl.o, HAwal 96720 Notes Lorparole utcorrte tax renrn li7ers must use Form 7001 to request sn extenson or ome to (k Partnerships, RFMICs, and ousts must use Fam B736 to request an extension o/tune to Tile Form 1065, f0i6fn a f 011 1 I request en extension of time urtlJ AUGUS71 S 2000 , to file (credt only one) ? Fa~tt 70G-GS(DI ? Fdm 99C-T (sec 401(x) a ICB(al trust) ? Form 1120-ND (sec .95, uses) ? Fomt a612 ? Form 706-GS(T) ? Form 990-T (taut oNer than above) ? Form ]520-A ? Form a61~ 0 Form 990 a 990-EZ ? Form 10.1 (estate) (see instructions) ? Farm .720 ? Form 8725 ? Form B90-BL ? Fam 1011-A - ? Form 5227 ? Form Ba04 ? Form 990-PF ? Fam 1012 ? Form 6069 ? Form 8W1 If the organl2ation does not have an once or place of business h the United Straus, check this box. ? ? L For calendar year , ix other tax year beginning OCTOBER•1•_., _ 7998. and ending ....SEPT, 30,-,- , ..1999 b I( drs tax year is far kss than 12 months, check reeson• ? Inrtkl return ? Ftrtal return ? Change In scrnratortg period 5 Has an extension of bme to file been previouslyy granted for this tsx yeah 0 Yes ? No 1 State m detail why you need the extension TH•E NECESSARY INFORMATION NEEDED TO COMPLETE A CORRECT 6 ACCURATE RETURN Is STILL UNAVAILABLE WE ARE AWAITING COMPLETION OF THE ANNUAL AUDIT. Sa K des form a for Farm 706-GS(D), 706-GS(-f), 990-BL 990-PF, 990-7, 10x1 (estate), 1042. 1120.ND. 1720, 6069, 8612, 8613, 8725, 8804, or 8831, emer the tematrve tax, kss arty rorrefundaWe cretlits See x,swworts S b If this form Is for FOfR1 990-PF, 990-T, 1011 (estate). 1042. of 8804, enter any refundable credits and estmated tax payments made Indude any prwr year overpayment allowed as a credit S c Balance dtae. subtract line Sb from tale 5e Indude your payment with the form, or deposit with FTD coupon I! requred See mstrucborts s NONE signature and Verification UtWrs pertaaNs d prttiry I atlas Wt 1 line uumrrtl this form btcadnig accompsrtynq fchedu45 ana stnetnems sntl m du best d my knowMdga and be W( t b true cmett era compku mo rN[ I am tudeMxeO m prepre shn farm sigriabin~s~~ ~ _2~ 7aN ? JENNIFER L GOSSERT, CPA au ? 5H 0/00 FILE ORIGINAL AND ONE COPY. The IRS w81 show below whether or not your application is approved and unit return ilia copy. Gee to Applicant-To Be Completed by the IRS We HAVE approved your application Please attad, this form to your return ? We HAVE NOT approved your application. However, we have granted a 10-day grace penod from the later of the date shown below or the due date of your return (iredutling any pna extensions) This grace penod is consxteretl to be a valid extension of time for elections otherwise required to be made on a Umely return Plesse attach this form to your reurn ? We HAVE NOT approved your application Alter considering the reasons stated in item 4, we cannot grant your request for an extenson of bme to file We are not granting the 10-tlay grace penod ? We cannot consider your application because rt was filed after the due date of the return for which an exension was requested ? Other - • - - - - - - - - - - By D+ecror Deu If ou want a co of trus lam to be reWrned to an adtlress other than that shown above lease enter the a Name Please JENNIFER L. G058ERT, CPA Type Number, soon, era morn a sane ra la P O boa m it met is rot tleevered to street Waressl UN 0 2 200 a 688 KINOOLE ST., STE. 201 PMq Cray twm a poa Doke. suu and ZIP code Fa • /onpn adtreas see imxuaans HILO, HI 96720 R((,` For Paperwork Redrsction Act NoUca, sea back of form Crt No 119768 OCaEMSl6l1ISSI0Nl~9Ci?9~IG6ENfERaI Fern 275$ Application for Extension of Time To File (Rav,une,eae) Certain Excise, Income, Information, and Other Returns oh@Nd,s4sa,4e rr~e.l w'"tw~.w e.~wow ? FlN a sepanb appllptlon for each retain. Please type or Nama Ernployar IderdMutbn number pnntFlkthe HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL 99-0113845 Original and One Number, strael antl room a ewb no (ar PO bon no If mall ~ not dalir?rad b etraet Wdraee) copy by ttte due date for filing ywrretum See 47 RAINBOW DRIVE tnstruchorts Ciy town or post otrrce, able, and Z1P code For ¦ Axopn addreu, sae imtruebana HILO, HI 96720 Note: Corporate income tax retain frkrs must use Form 7001 to request an extensron of tone to tJe Partnershps, REMICs, and trusts must use Form 8736 to request an extensron of tune to 13e Form 1065, 1066, or 1041 1 I request an extension rN time until MAY 15 2000 , to file (cheek only one) ? Forth 706-GS(D) ? Forth 990.7 (sad 401(a) or 408(a) Wst) Forth 1120.ND (sec 4951 taxes) ? Form 8fi12 ? Fain 70rrGS(T) ? Form 99t}T (tent ee:er than oboe) ? Fain 3520-A ? Fonn 8873 ® Forth 990 or 990.EZ ? Farm 1047 (able) (see insWCtlons) ? Forth 4720 ? Form 8725 ? Forth 990.8E ? Forth 7047-A ? Fdrtn 5227 ? Forth 8804 ? Forth 990.PF ? Forth 1042 ? Farm 6089 ? Form 8831 If the organl2atron does oat have an office or place of business in the United States, check this box ? ? 2a For calendar year ,or other taxywrbegtnning OCT 1 1998 andendtng SEPT 30 1999 b If this tax year Is for less than 12 months, check reason ?Initial return ?Frnal return ?Change In accounting penod 3 Has an extensron of time to file been previously granted for this tax year? ?Yes ®No 4 State In detail why you need the extensron PENDING COMPLETION OF THE ANNUAL AUDIT Sa If thn forth rs fa Forth 706-GS(D), 706-GS(1~, 990.8L, 990.PF, 990-7, 1041 (able), 1042, 11204J0, 4720, 6069, 8812, 8613. 8725, 8804, a 8837, enter the terttaola tax, lee arty nanrdundabb credds Sea 1nsWCtlons S b If this form Is for Form 990.PF, 990-7, 1041 (estate), 1042, or 8804, enter any refundable rledrts and estimated tax payments made InGude any poor year overpayment allowed es a credit S c Balance due. Subtract Ilne 5b from line 5a InGude your payment with this form, or deposit with FTD coupon ri required See InetrUCllons E Signature and VerifieaUon Under penaNae of papury 1 dadara Brat 1 have examined inn form, mUUdiny eceomWnyirp schedules and statement, and M Ne Wst of mY knowle0pa sod bNiaf a Is true, correct and complete, and that I sin eudrMzed m prepare mu form sipnatura? Tlea? DALE ABE, C.P.A. ow? 02/11/00 FILE ORIGIN AND ONE COPY. TM IRS will chow Mlow wMNer or not our ap Ilaatlon b a roved and will retain tM e No ee to Applicant - To Be Completed by the IRS We HAVE approved ,your application Please attach this form to your return ? We HAVE NOT approved your application However, we have granted a 10.day grade penod from{{~ ~~4®~ES below or the due date of your return (Including any prior extensrcns) This grade penod Is consrdetbC'ta~~~~ron of time for eledlons otherwise required to be made on a timely return Please attach this form to your return. FFFFFFiiii((~~~~~~ ? We HAVE NOT approved your application After consldertng the reasons stated In item 4, we cannot graetAr~rie~i~~ an eMensron of time to file We are not granting the 10.day grace period 11'' CC ? We cannot consider your appllwtton because tt was filed after the due date of the return for which an axjR9~q¢~ra~eq?rested ? Other ~~jjttJJtt~IVV ii 11'~trrll By Duecbx Deb If you want a Dopy d this form to be returned to an atldress other than that sham above, please enter the address to whxh the copy should be sent Noma _ _ Please JENNIFER L. GOSSERT, CPA, AAC ~t,~. nr - . ON r~,-, t1 ry~ Number, street, and room a euita ro (or P O box no d man is na tlaUvered m sueel address) or 688 KINOOLE ST., STE 201 Print City, town a pwt omce, state, and ZIP code For • forapn atltlrosa, sea Instrucaons Ir,.:: , Uy HILO, HI 96720 For Paperwork Reduction Act Notlce, sea back of form L ~r'~``'-' ~ `F~a~rii~ly! /err bsep eA . _ JI' 11SS Cif I'-='X;t`'"il'" yp,r a7F FEW WF Fa^^~t+~I HI COUNTY ECONOMIC OPPORTUNITY COUNCIL 99-0113845 Papal tatement o All oryanlrabons must compNN column (A) Columns (a), (C), antl (0) an nqulnd for section 501(c)(3) anti Fwtctlonel ses 1 o nDatlans and sacnan 1917 a 1 noneu charlhbN Nrab trut anal for omers Do not Inclutle amcunh nparGtl online (a) Program {CI MuugemeM 6D ab 9b 10b or 16 of Part I IA) Total services an0 eel ID) Funtlnisinp 22 Gents mtl allocatlons (alhch schedub) s 'w , aura a ~ nprana 22 s, T ~w t,,. ;,c• , 29 Specnc~ assistance to IntlmtluaN (attach schetluN) 29 ~ ~ • , 21 Benefits paitl tc or for members (attach schetluN) 21 ~ :..,.y,.,,• x ; - 26 Compensahonotot6cers,drrectors,etc 26 169,935. 0. 169,935. 0. ze OthersaNrksandwages ze 2,637,335. 2,261,379. 375,956. 27 PenslonplancontnDulicns 27 160,236. 122,024. 38,212. 2e Otheremployeebenetrts ze 301,950. 244,580. 57,370. 29 Payroll taus 2q 410,030. 332,124. 77,906. 30 Professranalfundraisinq fees 30 3t Accounungteas 3t 27,500. 22,275. 5,225. 32 Legal tees 92 33 Supplies 33 858,777. 846,277. 12,500. 91 Telephone 31 51,124. 40, 899. 10, 225. 3a PostapeantlshiPP~np as 7,566. 6 316. 1,250. 96 occupancy 96 226, 961. 204 265. 22, 696. 37 Egwpmenl rental ono rtrarntanance a7 2 6 , B 6 1 . 2 6 , 861 . 9a PRnDnq antl puhlrcabons 90 3q Trawl 39 39,313. 35 382. 3,931. 10 ConNrences, conveMrons, antl meetings 10 2 9 , 512. 2 9 , 512 . It mtenst It 924. 924. 12 DeprecNtron, depMUOn, atc (attach scheduN) I2 2 6 0, 6 9 4. 2 6 0, 6 9 4. 49 Ottrerexpensas(Remha) eConsultant/contractual 19a 99,202. 99 202. nRehabilitation Loans Ian 124,941. 124 941. Transportation 13e 284,695. 284 695. tlsvs. for Clients 19tl 56,405. 56 405. ,Other costs 13a 66,632. 60 010. 6,622. u Trrmnc+mnr-~.~wden.a~ °m'°rr'.'r°"On.,a-,m"'a°"~'°°"""~'~'°ry°" a 5,840,593. 5,058,765. 781,828. 0. RapoRlnq al Joint Coda • OW you report m column (0) (Program seances) any loml costs from a comhinetl etluaDOnal cartrpagn antl tundnrsrnp solicrtatron7 ? Q Yes ®No If Yes,' enter (I) the apgregate amount of these (oint costs f , (n) the amount allanted to Program senr~ces S , rn the amount allOUtetl to nuns ,meet antl enenl S ,antl rv Die amount allocated t0 funtlnam a p ~ Statement of P lam Service Acc ishrttents What is the orpanintion's primary exempt purposes?See Statement 1 Pro4r~a~m aanleo NI ognli•eona mur a~ne.0iW wnpr pmPOr rJib..,.nb In • air rtl sonar rtrnn. 9qb ew arrow a tllriY rvtl, pudro,tlen• luu•n re nNeuu 'Yeniai rYiwRwb Mr M not nrrur/d• (5•cMOn w11QPl rtl N) rtl~4alforr.q •W7(yn) nn•rrnpl tliMYq• mnb mil rr rk M mount of prih rq eiquln0 b SOlpgFn r0 rmomn m oNra) euib' C~oPev~r br e~eii• a Pre oration of meals - rovide food that meets t e nutrit- ional needs of ualified low income children and elderl in Hawaii Count . Grants and allocatlonst 146,798. 767,905. b Coordinate and o ,rate Headstart re-school facilities and home-based sir art services for disadvanta ed children, a es 3-5 ears old in the Count of HI. Grants ono allopUOns 1,977,926. 1,977,926. c Trans ortation throu hout HI Count for HS students, elderl , disabled, and disadvanta ed individuals. Grants antl allocations 507,459. 872,545. d Work trainin for low-income, dis laced workers Welfare to Work• Home im rovement and rehabilitation for sub-standard dwellin s involvin low-income or disadvanta ed individuals• DOPP and LAMP services for the DOE. Grentsandanoptbns 1, 633, 333. 1, 440, 389. e Otter ro ram services attach schatluN (Grants ono aaarahans { f Total of Program aarrlss Fapames (shoultl equal line 11 column (a) Program services) ? , 0 5 8 , 7 65 . exoor, 2 rx-n-w Form9f7J(1998) HI COUNTY ECONOMIC OPPORTUNITY COUNCIL 99-0113845 Page3 Balance Sheets No4: Nmero roqulrod, attache0 schatlules and amounts within the descdpbon column should be (A) (8) for endbfyur amounts any Bplnnlnp of year Entl of year I6 Cash-noMntsrest-beannp 84, 732. eb 166, 762. IB Savlnps antl temporary ash investments 16 , 6 81 . ee 17 , 139 . I7 a Aceounts rocervable I7a 70, 166. b Less allowance for doubtNl accounts I76 5 6 , 150. I70 7 0 , 166 . Ill a Pledges reanable Iba b Less allowance for daubtlul amounts Ibb IBe IO Grontsrecervabb 256,256. Iq 325,468. 80 ReaNables tram otharo, drroctoro, trustees, and key employees (a0acn schedub) b0 w 6T a Other notes and loans roceNabb 61a Z b Less a0owanatardoubtlulaxounts 'bltr bte 62 Inventodes for sale or ace 6Z ti3 Propald expanses and deferntl charyes 5 4 , 4 4 5 . bb 3 0 , 415 . 6f InveatmerAS - Securdbs (atUdr schedub) 6I 68 a Inveshnents • lenQ DuIldings, and equipment basis bba b Less axumubtetl dsprecbtlon (athch schedub) 680 660 be Investments-other See Statement 2 17,796. 66 17,696. 67 a LaM, puddings, and equipment hasb 67a 4 , 2 39 17 3 . b LessaccumubbdeeDrocleBon 67b 1,198,953. 3,060,977. 670 3,040,220. 60 Otherassets (descnbe ? ) ~ ~ 60 Totalataafa addllnalbthrou h56 musts w11ne7I 3 547, 037. 60 3 667, 866. 00 Accounts DaYabb and aarued expenses 216 , 9 9 7 . bq 2 7 9 , 8 6 9 . el Oronts payable 2 7 , 6 30. 61 2 7 , 6 30 . e2 ikterrsdrovenue 61,517. ~ 86,960. r 89 Loans from omcero, dirorddrs, tmstees, antl key employees e9 3 S 6/ a TaxbxemDt band IlebOBes 0/a b Mortgages and other notes payable 15 , 5 4 4 . Mh 1, 6 6 9 . fss aherlubrlroes(tlescdhe ?ACCrued vacation ) 171 458. ~ 197 022. 88 r0talllabltnlea adtllinp60throu h65 493, 146. 66 593, 150. OrOanlxatl0re that Nllow SFAfi 117, cha0t hard ? and complete bees 67 through 69 and Ilnes 73 and 71 87 unnstdcted 3,053,891. 67 3,074,716. N Temporony rostncted 88 1W Permanently rostrw,tetl 89 Organlaatl0ns Nat d° not lallar SFAB 717, aha0k hard ? 0 antl complete lines LL 70 through 7I ° 70 Capdal stock, trust DnnnDal, or curroM lands 70 71 Paxl-in or capdal surplus, or bnd, bulldlnq, and equipment fund 71 Z 72 Repined eammgs, endowment, aaumubtW Income, or oMer Nnds 72 = 73 Total net assets or Nn0 haleness (add Nnes 67 through 69 OH lines 70 Mrough 72, columm (A) must equal hoe 19 and column (8) must equal bne 21) 3 , 0 5 3 , 891. 73 3 0 7 4 , 716 . 7I Tolal Ilabllltlea and net aaaeb / Nod halan0n (add hoes 66 and 73) 3 , 5 4 7 , 0 3 7 . 7I 3 6 6 7 , 8 6 6 . Form 990 is avarlabb for public inspection and, for tome people, serves as the pnmary or sale sours of infomution about a parbcular organization How me public perarves an organinhon in such cases may hs deterMnad by the infomutbn prosente0 on Its rotum Thsroloro, Dbase nuke suro the rotum is complete and accurate and Nly descnbes, in Part III, the orpanlratlon's programs and aaomDbshments ua,°t,-~e 3 nCC 0/1075 70~~4f. V!`F/l!` f1A7 WT f`lIiTNTV F(`(1Nf1MT(' (lAP(1RTITIJTTV HC'Fn(` ~ • Form 990 1998 HI COUNTY ECONOMIC OPPORTUNITY COUNCIL 99-0113845 pa ee Reconciliation of Revenw ppssr Audited Recondllatlon of Expenses pper Audited Flnandal StaterrierNts with Revenue per Flnanclal Statements With Expenses per Return Rettxn a Total revenue, pains, and other support a Total expenses and losses per • peraudRad Rnancpl statertrnk ? a 6, 779,651. autlRed Manclal etatemerRS ? a 6, 758, 826. b Amounts Included on Nne ¦ but not an . ~.:~,W = , . b Ameunk Inclutletl on Irne a but not on ~c ~ ~ Ilne 17, Forth 990 ' ~ r,' ~ line 12, Forth 990 n; ~sc~'~ ° (1) Donated senrias ~ ,z • (1)Net unrealizetl pains ,k `N~~'~ and use of kcllRks f 918,233. .c,;; ,,.3„":,,,,~, v~ sy~; an investments f ;:~cer"~„s."; (2) pnor year atlluslments (2) Donated semcas . ^~s . ~ repoAetl on line 20, • ~ ; ~ • 918 233. ~ " and use of hciNhes f r a . Forth 990 f (3) Recovenes of prior ~ ~ (9) Losses reportetl on ~ ' `z year prank f f~~ s; ~ line 20, Form 990 S (a) Other (sDecrfy) ' ~ ~ (e) Other (specny) z f ,9.~..~ f Add amounts on Imes (1) ihrouph ? p 918 2 3 3 . Atltl amounk on lines (1) through (a) ? b ,918 , 2 3 3 . c Uneamrnuslineh ? c 5,861,418. c Uneemrnuslineb ? c 5,840,593. d Amounk Inclutletl on one 12, Form ~ ° ~ ~ d Amounts rnclutletl on line 17 Forth „y • s, 990 but not on hne a ~ ~ ~ ~ 990 but not an Irne a ' • . (1) Investrtpntexpenses (1) Investment expenses ~ ' z M.a fs,, . not included on not inclutled on Nne 6D. Forth 990 f Ime 6D, Form 990 S g a; (2) Other (specify) (2) Other (specify) f ~ f "f h ,y .~•Y add amounts on lines (f) and(2) ? ~ Atltl amounk on Nnes (1) and (2) ? d e ToGI revenue per line 12, Forth 990 a Total expenses per hne 17, Form 990 (Ime c plus Nne d) ? 5 861 418. Irne c vlus Ime a) ? 5 8 4 0 , 5 9 3 . ~ List of Offleere, Directore, Trustees, and Ke Em 1 ees (Lkt each one even n not compensated ) 7rta antl avenge hours C) Compeneatlon 1 cmaiweon. b (E) Expense (A) Name antl atltlress per Beek devoletl td II ndl p , erRer ~e.y~ axoun(and osRron other allowances Sandra Schutte hairperson 101 Au uni St. Hilo, HI 96720 1 0. 0. 0. Sandra Sa a uchi ice-Chairpe on 200 W. Kaw111 St. Hilo, HI 96720 1 0. 0. 0. John Moran ecretary 101 Au uni St. Hilo HI 96720 1 0. 0. 0. Michael Okumoto reasurer 117 Keawe St. Hilo, HI 96720 1 0. 0. 0. Geor a Yoko erne xecutive Di ctor P.O. Box 45 Hilo, HI 96720 40 70,452. 4,932. 0. Lawrence Man11n uis eputy Direct r 1915 Pe' a e'e Hilo, HI 96720 40 52,371. 3,666. 0. Toshie Mi asaki fiscal Offic 47 Rainbow Dr. Hilo, HI 96720 40 47,112. 3,298. 0. Corn lete listen of Directors I 0. 0. 0. to return 0. 0. 0. a 75 Oxl any other, tluedor, trustee, or key employee ncerve aggregate compensahdn of more than (100,000 from your o~~rr~~an,lntlon and all nlatetl orpanrrahons a1 which more than f10 0(10 was provafetl by me related orpancatldns7 If Yas' aCach achedub ? L.1 Yai ®No • Farm 9901998) HI COUNTY ECONOMIC OPPORTUNITY COUNCIL 99-0113845 PageB t~he~ Irafurrtaatlon Yes No 78 Dld tM orpantratlon engage N any acbvNy not prwbusy npoded to the IR57 H Yet; attach a tlehibd descdptldn o1 each adNNy 78 X 77 Wen any tlranpes made In Lhe aryanalrrp or paveminp documents but not rsporbd to the IRS? 77 X tt Yes ; attach a coMOmred copy df the charlyea 78 a DId the oryanmatbn have unnbbd bushes prose Income of 57,000 or mors dunnp the yearcovered try this rslum~ 78a X b tl Yn; has R iNed a tax nWm on Farm 1q0 T for mts year? N / A 78p 79 Was men a IlquWatlon, dlssoWtlon, Urminatlon, or subcAnibl conlacUOn dunnp the yeaYJ yq j{ M Yes; attach a spGment, " .p3f, 9..' 80 a Is the organlaUon rsbted (other than by assodabon with a statewxle or nabonwlde aryantratlon)through common membership, , gavemxlp bodbs, trustees, ot8cers, etc , to any aNer exempt or nonexempt orpancatlon7 BOa X b tt Yes; sorer the name of tM orpanwibn ? f> antl check whsNer R It exempt OR nonexempt ~;~°s - 81 a Enterihe amount o1 pollGpl expend8urss, tlued or rndrred, as descnbetl rn the g~ instmctlons for Ibe 81 _ 81 a 0 . • , h Drd the oryanwlron fib Form 1120-POL 1orNrs year? 810 X 82 a Did me oryanaahon recehre donated services orlhe use of rruteruls, equlpmerR, orhdhUes at no charge oral subsUntuly bss man ' fair rental value? 82a X b H Yes ;you may Indrate Ne wlue of these Rems here Do not InGGde Mrs amount as revenue In Part I or as an a' . i expense In Part II (See lnstnrctlons for rsportNq In Part III) 82h fy • r~~; p" 83 a Dq the oryantraUon compy wRh the publk Inspedlon requlrsmerlts for mums and exemptbn aDPBCatlons7 88a X U Dftl the oWanhatlon compy w4h the dbdown nquhemerRs nbtlnp to qub pro quo corRdbuttons7 N / A 83b d< a Dld the oryantratlon solkN any contdbutlona or pNls that wen not hz dedrrct61a7 34a X 0 H Yes; did the organbatlon btlude wRh every solidtatlon an express sUtemxrt that such conlrlbutlons or pills ware nal ~ ~ ~ d tutledudlbb7 N/A Mb 06 501(c)(4), (5), or (8) oryantratlons • a Were subsUrrtlaly aq dues nontleductlbb by members? N/A 88a 0 Did tt~a organcaUan make Dory In~raua IobbyMq expeMRuna of 32,000 or Mss? N / A 88p If Yes' was answered to eRher &Sa or 85h, do not compbte 85c Nrouph BSh Mlow unbsa the orpantratlon received a waMr for proxy fax •r< owed for the Prbr year m , . < n , s Duas, assessments, and slmtbr amounts from members 85e N/A •4£, d Sedron f 82p) bbtrylnp and poYUal expendRUnt e50 N A ;.q, ~ ; • ; e Aggregate nondeducttbb amount of sedtion 8093(eH1HA) dues notices 88a N A 1 Taxable amount of bbbymp and poldreal expend8una (IM 85d bss 85e) 851 N A "M ~ ` q Does tfre organwtlon sbd to pay the ssdion 6033(e) fez on tM amount In 85fl N A ~ b M sacbon 6033(e)(1)(A) dues notice wen Sard, tloes the oryantntlon agree to add the amount In BSf to Na rsasonahb estsrute of duet allocabb to nondeductlbb lobtrymq and polRkal expn08ures for Me following fez yeaYl N/A 38h 08 501(c)p)oryanwtions -Enter ~ ' a InRraUOn fees antl pplhl conlributlons Induded on Ilse 12 88a N/A %s.:s b Gross realpis, included on line 12, for pubdc use of dub hdlltles B8b N A r~"~ f ~ . 87 501(c)(12) organlxatlons -Enter a Gross income boor members or sharehdders 87a N A 'g~> ' z° ms's ~ ,>s h Grote Income from other sources (DO not net amOUnh due dr paltl td other tOnftet n~„ a, against amounts duo or nerved from mem) 87b N /A :~:y N At any time dunnp the year, tlx1 the organrration own a 50% or greater rnlersst In a hzaDle corPOratlon or padnershrp~ < ' ' If Yes;compbte Pad IX 88 X B9 a 50f (c)(3) oryanrxatrons -Enter Amount of tax Imposed dudnq the year under section 4911? 0 • , section 4912 ? 0 • , sedlon 4955 ? 0 • h 501(c)(3) antl 501(c)(4) organhaUOns - Ditl me organwtlon engage In any sedlon 4958 excess benefR tnnsadlon tlunnp the year? tt Yes; attach a afahment ezpbbrnq each trsnsactlon 89h X c Enter Amount of lax imposed on the orpanlraUOn managers or tlrcqua88ed persons dunnp the year under sedions 4972, 4955, and 4958 ? 0 0 Enter Amount of tax rn 89c, above, rolmbursed by the oryanwtion ? O - 90 a List the shies with wh¢h a copy of thrs rstum is filed ? None h Number of employees emplayetl in the pay penotl that includes Maroh 12, 1998 90h 15 9 91 The books are in rare of ?Hawail County Economic Opportunity Telephonsno ? 808-961-2681 I.ocatad at? 47 Rainbow Dr., Hilo, HI ~p+4 ?96720 92 Sectlon 4947(a)(t) nonexempt char8abb trusts fdmq Form 990 In Neu of Ferm 1 dl1 - Cheek nen ? and enter me amoum of lax-exempt Nteresl maHa0 or accrued dunnp Ne tax year ? ~ fa ~ N /A r~D%a 5 n CC OnO~c -1nC OOC VnOnn n00 yr nnintmv onnw~nutn nill'lnnmi n~Tmv vncnn 7 Fonn930 t998 HI COUNTY ECONOMIC OPPORTUNITY COUNCIL 99-0113845 PapeS Anal sfs of Incarrae-Progaadn Actlvitlse Enkr gross amouMS unless otlrorvrae Unmated bus ness ncome Fmpea seon etx sw, «su rndlf9ted (A) (B) IDI (D) Helatedorerumpt 93 Program semis revenue 0 coders ~^OUnt i1en~ Amount tunctlon klcome p)FOOd Service ~ 621 107. (h)Program Sales 9226. (el ~ le) (e) MedraraMledkald payments 17 3 , 9 4 0 . (p) Flies and contnck from government apencbs 4 , 9 3 3 , 34 7 . 91 MembershlD dues and assessmenk 05 Interest on savings and temporary cash Investmenk 2 , 8 41 . 95 Drvkends and Interest from securdles g7 Net rental Income ar (1055) from roil estate (a) tlebt-5nanced property (h)oot de0tfinanced property - OE Net renhl Income ar (loss) from personal property 00 Other Investment Income 100 Gain or (kiss) from sabs at assek other than Inventory 101 Net fncome or (loss) from specul svenk 102 Gross Drofd pr (loss) from sabs of Inventory 103 Otllerrevenue a Reimbursements for 105 492. hsalary, insurance, etc. c a e 101 Subtotal (atld columns (B), (D), and (E)) ~ 0 • `v''~ 5 845 953 . 105 TOTAL (add One 104, coumns (B), (D), antl (E)) ? 5 , 45 , 95 3 . Na4: LNe 105 Ius Nne 1d, Part I, should equal the amount on line 12, Part I ) Reletlonship of Actlvldes to flee AccompllshmeM of Exam Purposes Llna Na Eaplaln how each adivay for rRllch Mcomo k reported In coWmn (E) of Part VII contdbutW hnportarltly to the accomplkhmerd of me organlatlon's ? exempt purposes (other Man by prwltlYlp funds for ouch purposes) 93a re are and distri ute nutritional meals and snacks for low-income re-school children and the elderl Count Meals On Wheels IL Head- 93b ~ro ram income enerated throu h various work trainin ro rams such he ener a riculture craft, & bee ro ects Federal 6 State ro rams . InfonnaUon Repardlnp Taxable Subsidlanes (complete Ihle Pan If the Nea• has on ee k enaetee ) Name, address, and employer tdantMcatlon Parcenkpe of Nature of business adrvrtss Total Income Endrofyroar number of coryowkon ar partnarshlp ownership Inteest assek N A x x UnOY penYba of pkpury, l Okpkn 4M I nNk u~mntl Tu Mum Intl,alrp krmnpknymp Fy1.EVIkk YA .IM~.nb kl,p b 1M lt?1 e711y knowMpk YW nklNt It n bu. aorract, knG Wnipl.h D~dNhOn of p,sp~M (Olnw m.n orer~q b W W On /II Inbmntlon OI wbkn p,~pv~ np.ny knOwbtlp. Pleafe Slpn Hera ' Spnature of officer Date ' Typa or print name and tOk Preparers Dak Pl.p.r.eser Pele sgnatun ~ 8 / 15 / 0 0 imOployed ? Preparers Firm's name (or yours JENNIFER L. GOSSERT, CPA EIN ? 99-02 5832 We only rtsedemployed) '688 KINOOLE ST., STE. 201 and address HILO HI ZIP+1 ? 96720 exoter 6 „-ee n (,SRf1A15 74fi 'i Afi Fl(`Fff(' tlR7 WT ('(1tINTV F('fyN(nMT(' /IDDf~ATTTATTTV Hr`Fl7r' 1 SCHEDULER Organization Exempt Under Section 501(c)(3) °"'a"° (Form ~ (Eseept Frleeq Foundetlm) eM Eettbn 0011e1.001(q, 001111. 907,n,, ~>;.~tten,ORl•x1?ptCl.rOSbt.Tred 1998 o~ a T~~ry supplensentary 4aftxanatlon ~nlwnr IWrnw e..w ? Must be mmple40 b1 tfr stlow orpsntratbns sM etleetr0 b tMlr Form 000 er 99012. NartN of the or0anlratlon Employer Ilerdtfteetlen number HI COUNTY ECONOMIC OPPORTUNITY COUNCIL 99 0113845 Compensation of the Five Highest Pald Employees Other Than Officers, Directors, and Trustees (Sh instructions Lrst each one If there aro none, enter Tlone') (a? Name and adtlross of each employee paW b band awrraappe hours a im a Espencs per week devotetl to (e) Compensation ~a'dr,~,tl account and other mare than 7;50,000 oslion oibr allowances Geor a Yoko ama xec D>.recto P.O. Box 45, Hilo, HI 96720 0 70,452. 4,932. 0. Lawrence Manlin u>_s ep. Directo 1915 Pe' a e'e P1.; Hilo, HI 96720 0 52,371. 3,666. 0. Total numMr of other employees pall •.~~~,y# s ~„y;•„s, s awr 000 ? 0 ~r",•"w.: Compensation of the Flve HlOltest Paid Independent CorMractore for Profeealonal Savic»s Sea InstNCtlons List each one whether bdhdduae ar0rma M than aro none, enbr Tuna Is) W me and addross of each Indapenderrt conlroclor pad more than 550,000 (b) Type of serwx (e) Compansadon None Tohl number of others roceMnp owr ' ~ i50,0007or rofeulonal servrps ? 0 ~:p?`- LHA For Pspererort RaCuRlon Ast Notlee, see peps 1 olme Irgtlrrplore for Form 900 ene Form 900{2 9ebN1N A (Form 000)1900 ezaror um-ee 7 06580815 796386 HCEOC 082 HT COUNTY ECONOMTC OPPORT[TNTTV HCFOC 1 Schedu'aA(POrm99o)t998 HI COUNTY ECONOMIC OPPORTUNITY COUNCIL 99-0113845 Pape2 Statement About Activities Yera No 1 Dudnq the yur, Des the orpanlratlen atlemptetl to N1luena natlonal, sfafi, or 101 Isplsbtlan, Including any alfimpt to IMWena publk: opinion on a lepbtaflw maker or refinntlum7 t 7{ I} Yes; enter Netofil expenses pakl or bcurnd b connection wRD the bbbybp actlvltes ? _ ~ r" Orgaobatlons that made an ebctlon under sectlon 501(h) by fi9np Forth 5760 must cahpbfi Part VI-A ONer ~s oryanbations checkkrq Yas: must compbte PaA VI-BAND attach a sWemmt gNkrp a detaNed desctlptlon of , the IDDbylnp actrvPoes 4 y~ 2 Oudnp Me year, has the organmtlon, eRher directly or Intlirectly, enpapetl rn any of the fo0owinq acts wM any o} Rs trustees, Ouedors, s~ , officers, creators, key empbyees, ar members of their firrllbs, or wth any taxabb arpanintian wIh vArk:h any such person b ,y} afflWtetl as an officer, dirsclor, tmsfie, rtra(orhy owner, or pdndpal beneficury s~•~ ~ rc a Sab, exchange, ar baslnp of propery7 21 X b Lendlnp of money or other extension of crsdR~ 2h X e Fumishinpofgoods,services,arhnlRles~ 2e X 1 Payment of compensation (or Dayment or rsimbursemenl of e~enses fi man Nan S1,OOD)7 21 X s Tnnshr of arty part of Rs Income or assefs7 2x X tl 1M answer to arty quasUOn fs Yes; attach a tlNaWd tlalemeM e,olakdnp 1M transacUOns 3 Oass Ne orpagiratlon make prsnfi for scD0larsDips, filbx7hips, slutleM loans, eOC 7 ~ X 1 a Do yoD have a sectlon e03(D) annuhy pbn for year enpbyea7 ax X h AltatD a taaterreM to expbYn Dow the oryanlralion tleGnNnes tlat YWHltluab or orpantratlom raceNYp gross or fans tram S N fudhersnq of W diarhabb programs gwNy to naM paymeiifi (See tatrumons) Reason for Non-Privets FouaadeSon Staha (Sw metructlona 1 the organtratlon k not a prNafi tountlatbn treraurw R b (Pbae check any ONE apgNabb bawl 6 ~ A drurch, wnwntbn otchurtLes, or eseocla0on of chun~ne Sectlon 170(b)(t)(Axq 0 ~ A ech001 Sectlon 170(bx1)(A)(N) (Abo Caligbfi Part V, papa ~ ) 7 ~ A hosDRal or s cboparstrve hosPMal serves oryanfntlon Sectlon 170(b)(1)(A)(xl) 0 ~ A Federal, Staff, or local powmmeM orgovemmeribl unR Slrtllon 170(D)(1xA)(r) 0 ~ A medical research orpanCatl0n opersfitl In canpinatlan Wtli a hosphal Sedlorr 170(D)(1)(A)(NI) Eider hix hxsphah Mmx, shy, ant statx ? 10 O An orymhatlon operated for the beneM of a cotege or unrversRy owned or operated M a powmmenfil unh sectlon 17rNbxt)(A)(N) (Aho compote the Suppsrl SeMtlxfi N lhrl N-A ) 11a ® An oipantratlan Mat nomuly receives a subafintlal part of RS support from a povemmenfil unit ar from iM penersl puDxc Sectlon 170(b)(1)(A)(vi) (Also cornpble Ne Sxppat Sehxlalx in Part IV-A ) 110 ~ A commonly trust Sectlan 170(bH1KAxvl) (Abo compleG tM Ssppert EeMWN b PSR IV-A ) 12 ~ An orpanlubon that namely naives (1) man than S' ipX of As supDOA ham cbntnbutlons, membership fees, antl prods raaipfi from actrvRies elated to Itt cDarhabb, etc ,lunctlons - subpct to addle exaptlons, and (2) no max Mm SS 1/d'/. 01 Rs suPPOd tram gross Investment krcerrre and unmated buSlnass taxable ktcome (less sactlan 511 fax) ham Outkrastes acqulratl by the orpanmUOn after JUne 30, 1975 See section 509(a)(2) (Aho complete the Support SeMlxlx M Part N-A ) 13 ~ An organinUon that n not controlbd Dy any disqualdietl persons (other Nan fountlagon rtunapers) and supDads oryantratlons tlescdbed In (1) lines 5 through 12 above. or 121 sectlon SOtlcl(q, (5) or (61 d Mev meet the test of section 509(at(21 (See seClon 509ht1311 ProvNe the fogawkrq xdomutlon about the supDOded organtrabons (See InslmcUons on papa A ) (x)wme(s) at supDOdeo orpanixabon(s) (b) one numfxr Irom above 1 e An o antratron o anixed and o rated to test for uDllc afi Sectlon 509 a 4 Ses Instructions on a e 1 mm to•ta-aa 8 (1 FiSR(tA15 70(,ZRf, H[`F()( nR7 HT ('ClT1NTV F('(1N(1MT(` f1DDnAT17UTTV 7.7r`FfN` 1 ScheduwA(FOrrn990)1996 HI COUNTY ECONOMIC OPPORTUNITY COUNCIL 99-0113845 Page] ' SuppoYW .dur~~ wlw•on ~~.„~ew~eaaAea rbO1orcb Yn.1o.l~ri».~'rarom.c°~wra.~~ Calendu yar 1N4oxe1•yar be hM 4 ? s 1997 6 1996 a 1995 0 1991 a 7abl 16 one. ~er..m.o.a~ee.. ~w~ „~~1nai°":"°"'°"ss.. 5,019 596. 4,491,082. 5,024,621. 4,559,478. 19,094,777. 1e tvbmNrshl Teas naMtl 17 Grots nloelpts hom admisslons, mercharW4a sold or senders pertomrod, or lumbhlnq o1 balpbs In any adNey flat b nd a business unnbted to the orpantratlon's chadbbb, em , purpoN 16 Gras Income from Inbnst dividends, amoun4 halved from paymenb On searebs bane (seo- Don 512(x)(5)), rerrb, royalt45, and unra4tW buslMSt twhb bcome (Nos sectlon 511 dazes)hom bus4NNS acqulre0 by the oryenlatlonalbrJUne30,t97s 3, 853. 3 998. 1, 142. 1, 142. 10, 135. 19 Net Income hom unn4tetl Dusmess - nd Yrduded N YM 16 OtrN ene alerpeq b a err gxrWC m 101 Oleell 21 TheghledNndONOrhdWi Ium WNtl to Ore orpenlotlon by a powmrtwrW uMt w4etod charge DO nd hrCluOe Ure qhu of Nukes Or be~Dlt (pmerYy fum4hW b tIN pobee wehaut die n OYMrroa~ Atea e.011dk Do M ewuee a+• a ex.l f an.~. A aq~r race 2~ TdaldYNS75ihr0uh22 5,023,449. 4,495,080. 5,025 763. 4,560, 20. 19,104,912. 24 une29minaYrut7 5 023 449. 4 495 080. 5,025,763. 4,560 19 10 ,912. 2s EMertt6dlm25 50 234. 44,951. 50,258. 5 20 Oryanl[etbns Onerlbed In Nnas t 0 or 11. a Fnbr 2% d emouM h alums (e), Ilse 21 ? 3 8 0 9 D Attach a Ibt (e0rkh 4 nd open to publk Inspection) showNp the name d and amount contrlbu4d by NM person (other tlun a povsmmenhl arse err publicly supported oryanlatlon) whoN tool pelt Tar 1991 through 1997 excNdad the amount shown rn Irne 2W EnUr the sum o1 aY these excess amounb ? 0 . s Totalsupportforsectlon509(a)(t)test EnterYne2l,alumn(e) ? 19, 104 912. d Add Amoun4 from coumn (e) tar Ynes to 10 , 135. t9 n zeb ? 10,135 . a Publk support (ilne 26c mmus Ens 26d Idol) ? 19 , 09 4 , 7 7 7 . 1 Publle support erseMa a (line Zee (nemmtor) 01rN•e Ilrre Zee (0enominebr?) ? of 9 .94 7 O% 27 OrOan Wtlau 0eeulbed an Ilse 12. a For smourrb Ndudetl In Nnes 15. 16, and 17 that wen halved from a'dbqua9eed person; aeaM a Nst to show Ma name of, and total amounts received k each yearhom, uch'd4quaNAed person' EnterMe sum of such amourr4lor each year N/A (1997) (1998) (199:1 (1994) D For any amount inclutled rn Ilse 17 Nat was nerved from a nondecqualreed person, attach a Ibt to show ma name ot, and amount halved for each year, Thal was man tMn tMlry« of (1) the emouM an YM 2510r iM year or Z5,1100 (lnclua N eN Ntt OrQmtAtWns described h IDUS 5 Nrouph 11, ri weY as mdnhluab) AEsr compuDnq the OObnna Datw•en Ne amount narwd xntl the brgar amount decdbed m (1) or Nbr the sum d ihsN dllhnnas (the excess amounts)tor each year N/A (1997) (1996) (7995) (1991) c Adtl Amounts from column (e) far hoes 13 16 n 20 2t ? 27e N/A d Add Line 27a toUl and hoe 27D total ? 270 N A e Pubhc support (hoe 27c, lobl mmus line 27d total) ? 270 N A 1 Total support for section 509(x)(2) lest Eller amount on Ibe 23, column (a) ? 27f N/A ~ 9 Public support p•ro•ntayee e~• 27• (num•r•tor) dMded lay nn. zn, (d•n•min•torp ? !7 N/A x h lrrvtrrr•nt Ineom• re. is • lln. m 1 ? N A tc 26 Unusud (Y•rrb: For an oryanuatlon dMCdMd h INe 10,11, or 12, Brat nalve0 any unusual pranb dudrq 1994 Mro~qn 1997, aeadr a Wt (whkh b nd open to puDYC mapecfbn)1or oath year shw0np 1M name d tM wdrlDul«,1M dab atm amount d 1M pnM. and a Drbi dncdplbn d 1M naDrn d ill 9nd D0 not YlcluM Ness gnnb N YN 1s (Sea 4slroctlons) xdrn a exam rxar-w 9 ncc ono,c ooc~oc n~rnr nay ur nnrnamv rrnunaarr nDDn1aTT1T]TmV ta!'l: n(` t ScheduNA(FOrtn99o)1998 Iii COUNTY ECONOMIC OPPORTUNITY COUNCIL 99-0113845 Pape4 PI'IYate SChOOI Qtaeet~rNlflelae o bs eom sled ONLY schools that checked the box on Iine 61n Part N/A 29 Des the arpanlatlon have a ndaly nondbcrimbatory polky towaN students by stalemerd b 8s charter, 6ybws, other poveminp Yes No Instrument, orin a rosolutlon of Rs powming bodyT pq 90 Does the oryanmtlon Include a statement of b ndaly nondlscdmrnatory Do~Y toward shMerrh In e8 bs Drochuns, aOlopues, ~ and otter wdtlen communlcadons wdh the pubbc deaWp wth student admisslens, pnptetn, end scholarshtps7 90 91 Has the orpenlatlon Dubllchsd b ncBly nondlscrhrdnetary Dofiry through newspaper or broadcast medb tlunnp the Denod of : ' sol~cbatlon for students, or during the nphtntlon period H K has no salldlabon propnm, In a way Mat makes the polky known ' to all parts 0f me pmml commundy h serves] ~ If Yas; phase describe, tl'NO; pbass expbm pt you need mon spas, atlach a separate stabment) a ~ " ~ ...a kit i~. '~^A 6 is b~~ .ni. .s~i.~ S:' `•3 m• 9 32 Oces the oryanlrabon mmntaln me following ' ¦ Records mdkatlnq the rocBl composPoon of the student body, hcu8y, and adminlstrotlve WM 92a h Records doamentlnq that scholanMps and otlrer8nancbl assbtana an awardw on a nday nondfsprbnbrROry Wsb7 926 e Copbs of all catalogues, brochures, announcements, aotl otlrar wrBUn communrcatlons to the Dudlc deaanp with student admissions, propnme, and tchobnhlpe7 92e d Copbs of all matsrbl used by the oryanlatlon or an 8s Dehatl to cok8 contdbutlons9 92d K you answend'NO'to any of the above, pbass expbin (tl you need man spas, aWch a sePUate statement ) 99 Does the oryanmtlon discnmrnats by ace N arty wry w8h aspect to f Studentt' rights or pdvlbpes7 99a b Admbslons Dohcres7 896 c Employment of hculry or atlmnetntM atatt7 89e d SchobnhrpsdrotherflnanWlacsatance7 99d a Educatlonal pdkbs7 99e ( Use of tuWtles9 981 q AtlrbUc Dropnms7 m h Qhsr•#narrlcubradMtbs9 88h I1 you answend Yes'to any of the above, phase sxpbN (K you naetl moro spas, atlach a sepanh stabment ) M f Does the arpanhath>n racetve any financial aW or fssktarke hom a povemmental apencjr 94f b Has the organlratlon's rrpht to such a# ewr beery mokW or suspended? 91h M you answerM Yes'to either 31a or b, DNasa expbYr using an attached sbbment 9S Does tN organlrabon certry that q has complbd w8h fM aDDlkabb rortuuementt of sections 101 through ~ OS at Rw Proc 75-50, 1975.2 C B 587, cove ndal nandbcdminatlon911 Tb; aWch m axpbnatloo 95 'iao'i ue 10 nccanoiS '7ot:~wG ur•Fn~ (lA~ HT r~rTNrv Ff`(1N(1MT(' (1PP(1RT17NTTY H('ROC 1 SchetluieA(FOrm 990)1998 HI COUNTY ECONOMIC OPPORTUNITY COUNCIL 99-0113845 Pa e6 it Lobbying ExpendRures btf pectlnp Public ChaiiUes Ta M compMtM ONLY an bN o antratlon flat 8Nd Form 5768) N / A Check hen ? a M tha oryanlatlon DNOnge to an alBN,led prouD Check hen ? 0 It ou checked'e'aDOVS,nd 1krr8M eordror rovNlons a Limits on Lobbying Expenditures (a) Ibl A181Wfitl group totals To be completed for ALL (The lerm'axpend8uns'mans amounts paM or incurrotl) elecbirq organlaGOns N A 96 Total lobbying expentldures to influence publk: opinion (grassroots lobbying) 98 37 Total lobbying expenddures to influence a IeprsNDva body (direct lobbyrnq) 97 3e Total lohbymq expentlduns (add knes 36 and 37) 98 39 gherexemplpurpoaexpendlluns 99 40 Total exampl purpose expentldures (add hoes 38 and 39) /9 11 Lobbying nontaxable amount Enter the amount from the following table- r,,, If tha amount on line 40 N - TM lobbying nontaxable amoum Is • ~..s. r%~~~'' Nolwrif00000 m%a1W amount on 4twb t.~, '~~~5, ~~un 4.',. Ovs i3000000ut notwrf1000,000 ilao ooD plus to%el in•vora wwf500000 y~ v, ~ drit,000,000 qll mtwr3t 300,000 fr7e 000 pw t0%oltN MO~•writ,000000 41 arfr, ,om eut mewritx,000,000 ita3,000vm 3%orer rwpu w.st.wo,aao ':y~'"~ ii,a. .s . 307 A'~,s o..fn,cao.am e,,ooaooo ' ~ ; ~ ~m;~>::.~ . 42 Gnssrdats nomaxaDN amount (enfir 2S% of UM 41) 42 49 Subtract Ilne 42 from line 36 Enter -0- H Irne 42 N moo Nan line 36 49 44 Subtract Imo 41 from line 38 Enfir ~ d line 41 N moo than Ilne 38 M Caution ll there rs an amount on dthar dna 43 or Noe 44, you must dN Form 1720 - „a,s 'g'g' , 'v„ ' • ' 4-Tear Arawglnq Period Under SasUOn 801(h) (Some orpantrabons that made a sectlon 501(h) eleLYlon do not have to compNte all of the fla columns below Sea the Instroc0ans for 9nei 45 Mrauph 50 ) Lohbylnq Eapendtturaa Darlnq 4-YearAVSre9lnq Parlod N/A CauMupar(er lei IDI lei Idl N1 INealyearheginningln) ? 1998 1997 1996 1995 Total 46 Lobbying nontaxable amount 0 . , yq 48 Lobbykq ceNn9 amount ~ ~Ar~ a ~ w`i • ; ,e, 1du 15094 of line 45 a ",A • s• ` 0 . /7 Total lobbying e ndRUres 0 - 48 Grassroots nonaxable amount O - 49 Grassroots ceiling amount , ~ ~ •s~%•M :'ass 15094 of hoe 48e °'fl 0- 59 Grassroots lobbyrnq e entldu s O ~ll{-B Lobbying Activity by Nonelecting Public Chanties (For reporting Dory by Orpantrattons Mat dN not compbte Part VI-A) N/A Ounnq Me year, tltl the organintron,ttempt to Influence national, shte or laral legislation inclutlinp any attempt to Yaa tie AmauM influence public opinion on a legislalm matter or nfinntlum, Mrouph Me use of a Volunteers , D Paid staff or management (inclutle compensation in expenses reported on Imes c through h) c Metlia atlvertisements d Mailings to members, legislators, ar the public e Publications or published or broatldst sfiterMnts I Grants to other orpaniraGons for lobbying purposes q Overt untact wdh legislators, MNr stalls, govamment o111cials, or a IegrcNtfve body h RalNes, demonstrations, semrnara, convabona, apaches, Nouns, or,rry other means I ToUI lobbylnp expandduras (add ling c Mrough h) 0 - If Yes't0 any of the above, also attach a statement grvinq a tlN,INO descdptlon of the lobbying actlvkei °iaio-a ~ 11 n~sanat s ~o~-aaF ur•>,nr nay wr rnrramv F(•nNP1MTr• nnnnamrTAt7mv urFnr• t Schedu.aA(FOrm99o)1998 HI COUNTY ECONOMIC OPPORTUNITY COUNCIL 99-0113845 PageE Information Repardinp Transfers To and Traraflactiona and Relationships With NoncharitaWe Exempt Orparlirations 51 Dk the nportlnq oryantratlon dlrsetly or Indirectly engage M any of the IollowMq wdh any other organhatlon described In section 5pf (c) of fhe Cotle (other plan section 50f (c)(3) organtraUons) or In Becton 527, rsbtMq to palRhal orpanlratlons7 a Trsns}ers fromthe ropodin0 oryantratlon to a nancharlhbN exempt oryantratlon o1 Yp 110 (I) Cash 51e(I j{ (II) Other assets a(II) 7{ 0 Other transactions (I) Saba of assets to a noncharila6M exempt orpanmhon h(I) X (II) Purchases of assets from a nonchadtable exempt oryanmtlon b(II) X (III) RanAlalhcNUesorequipment p(III) X (H) Halmbursenwntarnngements h(h) X (r) Loans or Iwn quaaMees b r) X (rl) Pertonnana Of semUa or membership or luntlralslnq solicdabons p(rl) X c Sharing of hcpihes, eQUrpnrnt, maplnq fists, other assets, ar pak employees c X d If the answer to any of fhe above b Yes; compbG Me following schetlub Column (h) shoultl always Indluta the fair market value of the ponds, other assets, or servext prrsn hY the repodlnq oryanlntbn I1 me organtntlon reatred bss than fair madrM wlue Yn any tnnsadion or shade errs errant, show rn column (d) tM wlue of the Dods, omer asuts, or services reakred N /A la) Ih) (a) We no ~ AmouM NvoNed Name of noncharRabb exempt oryantraUon Descnptbn of tnnsbrs, trsnsa~ons, and sludnp amngemeMs 52 a Is the oryanuatlon dusctly or mdiredly alAlbted wUh, or elated to, one or more taxyxempt oryanlatlonc descdbetl m sactlon 501(c) of Na Cotle (other Nan section SOf(c)(3)) or rn section 5277 ? ~ Yss ®No h It Yes;cempbtemefonowingschedub N/A lal (hl lei Name of organfutlan Type of organuatbn Oescrlptlan of ralatbnshlp 'isa; o. 12 (1FSRf)R15 79(,'1R(, H('RAf 11R7 HT ('(lI1NTV FC'(1NC1MT!' (TPP(1RTTTNTTV w~Fnr 1 HI COUNTY ECONOMIC OPPORTUNITY COUNCIL 99-0113845 Form 990 Statement of Organizations Primary Exempt Purpose Stateme Part III Explanation Services to economically disadvantaged families and individuals in HI County Form 990 Other Investments Statement 2 ' Valuation Description Method Amount Security deposits Cost 17,696. Total to dorm 990, Part IV, line 56, Column B 17,696. 13 Statement(s) 1, 2 06580815 796386 HCEOC 082 HI COUNTY ECONOMTC OPPnRTittJ7mv HrFnr ~ HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL FfXED ASSET SCHEDULE AS AF SEPTEMBER 30,1998 Sept 30, 1998 Additions Deletions Sept. 30, 1999 Fumiiure ~ fixtures 1,043,609 52,148 591,474 504,281 VehiGes 944,785 189,579 45,088 1,089,258 Leasehold improvements 2,532,838 2,532,836 Building 77,800 77,800 4,599;010 241,725 636,582 4,204,173 Accumulated depreuat~on (1,573,033) (280,894) (834,774) (1,198,953) 3,025,977 (18,989) 1,786 3,005,220 Land 35,000 - 35,000 3,080,977 (18,989) 1,788 3,040,220 HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL 47 Raintww Dnve Hilo, Hawari 96720-2013 tied Telephone: (808)961-2681 Fax•(808)935-9213 HCEOC BOARD OF DIRECTORS NAME ADDRESS PUBLIC SECTOR , Dwight Takamine 101 Aupum Street, Suite 201 Hda, Hawau 98720 Jeny Chang 218 S Wilder Road Hdo, Hawau 96720 Enc Hamakawa 1515 Madam Street Hdo, Hawaii 96720 Laurence Capellas 101 Aupunr Street Hilo, Hawau 98720 LourrKaoiwl 314 Olu Street Hrb, Hawati 98720 Sandre Sakaguchi 200 W. Kawili Street Hilo, Newell 98720 Paul Whalen 77-374 Sunset Dnve ICallua-Korw, Hawar198740 Herbert Watanabe 93 Kapuatan+ Street Hilo, Hawiur 98720 Jay Kimura 34 Rainbow Dnve Hdo, Hawaii 98720 Vacant Vacent PRIVATE SECTOR Michael Okamoto 120 Pauahi Street Hilo, Newell 98720 Neal Matsunobu 832 Kirwde Street Hilo, Hawau 98720 Wayne Nrshgima 875 Komohana Sliest Hib, Hewer198720 John Moran 101 Aupuni Street, Suite 1014A Hilo, Hawaii 98720 Paula Helfnch 200 Karaelehua Avenue Hilo, Hawaii 98720 Gerald DeMello 200 W KawiR Street Hilo, Hawaii 98720 AI Inoue 101 Aupuni Street, Suite 228 Hilo, Hawau 96720 Clifford Ogata 1307 Kumtnvaina Place Hilo, Hawaii 98720 Vacant Vacant Vacant LOW-INCOME SECTOR Tom Poy P O Box 24 Laupahoehoe, Hawan 98784 Mel Martinson P O Box 839 Kemuela, Hawaii 98743 Lowsa Manzano 29 Nanea Street Hdo, Hawwi 98720 Wayne Jose 149 Todd Avenue Hilo, Hawau 96720 Matsuko Teragawa P. O. Box 108 Paparkou, Hawaii 98781 Larry Ouintos 17-A Kupukupu Street Hllo, Hawan 98720 El+sha entt 497 Nohea Street Hilo, Hawaii 96720 Vivian Palacat P O. Box 438 Honaunau, Hawaii 98728 Lily Kong 78$797 Mamalahoa Hwy Kealakekuaa, Hawaii 98750 Santiago Gose 17-298 Meaulu Street Keaau, Hawau 98749 Sue Dela Cruz P O Box 489 Paauilo, Hawari 96776 _ Q = O ~ O ~ ~ ~ ~ x~Z~ w y W ~ O ~ ~~~wo> a °zii~~~ y ~ ~ ~ ~ 2 O y 2 ~ W waQ~00 ~V~yUU U W ~ K ~ U>tAF00 ' •e t,.- c~--~-: ' Address sny reply to: P.O. Box 231, Los •eles. Calif ~9y0053 ~l P, • _ _ . _,.,C D o ~Rm.~ln7Q OO ~ tsl!'?~ !`7 '~8~4P864 DD BP0640P 3-' Internal Revenue Service - FEB 25 1911 ~ `~:FAe71-22E Code 421sI1t02:A0H Te7.. (213)688~47b3 D Hawaii County Ecaaomio Opportanity Couad lib Keewe Street ' Hilo, Aswan 96720 - Gentlaoea: Purpose: Clssritabls & Educational Filn Returns with Internal Ravaaue Service Center: Philadelphia, Pennsylvania Accounting Period Ending: FebsuBry 28 Address Inquiries to District Dirretor of Internal Revenue: LOe Atlgelea Baeed on inforawtion supplied, and assuming your operations will ba as stated i~ your e::eszmtion application, wa have determined that you era axemat from Federal income tax under secticr. :O1(e)(3) of the Internal Revenue Code. Any change in your purposes, character, or r..ethod of operation dust be reported to us so tae may consider the effect of the change on your ax~npt status. You asst also report any change in your name and address. ire have fur char determined that you are no= a private founuation within the meaning of section 509(a) of the Coda because yw are an organization described in section 170(b)(1)(A)(11) For yoars begfnaing prior co January 1, 1970, you are required to file the annual iniortaacion return, Form 990-A, For each subsequent year, please refer to the instructions accomoan n t.e orct - or t at part cular year to eterm ne w.tet er you ~.re require to e. 1~ if-Ting is require you m•~st e t e orm 99 -A by the 15th day of the fifth month after the end of your annual accounting period, L-178 - (Rev. L.A.) 8axs~Camty lconomio opportunity Conacil You are not required to file Federal income tax returns unless you are s3trject to the tax on unrelated business income under section 511 of the Code, if you are subject to this tax, you must file an 1Tl.oma tax return on Form 990-T. In this letter we are noc determining whethnr nay of your presort or progosed activities is unrelated trade or busi- ness as defined in section 513 of the Code. You era not liable for Federal unaaploymeat taxes. You are liable for social security taxes only if you have filed waiver of exemption certificates as provided in the Federal Insurance Contributions Act. Contributions made to you-are deductible by donors as provided is •ection 170 of the Code. Bequests, ingacias, devises, transfers or gifts to or for your use arc deductible for Federal estate sad gift tax purpoeas under the provisions of sections 2055, 2106 and 2522 of the Code. You nand an employer idmtification number, evm if you don't love any employees. This number is r_o bs used on all your tax returns and in your correspondmca with the Internal Revenue Service. If you do not have such a number, your District Director will take steps to eaa that one is issued at an early date. This is a dnterminatioa letter. Vary ~tru~ly you~r:.,~,,~,,~~~~ District Director L-178 - (Rev. L.A.) ACORD„ CERTIFICATE OF LIABILITY INSURANCE 0l/3o/zoos rROOUCU THIS CERTWICATE IS ISSUED AS A MATTER OF INFORMA710N BISHOP INSURANCE AGENCY ONLY AND CONFERS NO p1OHTS UPON THE CERTWICATE HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR 80 PAUAHI STREET SUITE 109 ALTER THE COVERAGE AFFORDED BY 7NE POLICIES BELOW. HILO, HI 9b720 AGENT: Dennis Ancheta INSURERS AFFORDING COVERAGE wiuRED INeuREaA FIRST INSURANCE COMPANY OF HAWAII COUNTY ECONOMIC wbuREne HAWAII LTD, OPPORTUNITY COUNCIL INlUaFAC 47 Rainbow Drive INSUREnD Hilo Hawaii 96720 INNIRFJtE COVERAGES THE POLICES OF INSURANCE LISTED BELOW NAVE SEEN LSSUED TO THE INSURED LAMED ABOVE FOR THE POLICY PERIOD aJDR'/1TED NOTWRHSTANgNG ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTMCT OR OTHER DOCUMFM WITH RESPECT TO WHIGi TY69 CERTIFICJITE MAY BE ISSUED OR ANY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED NEREMI IS bUSJECT TO ALL THE TERMS, EXCLUSpNS A!® CONgTgNS OF SUCH POLICIES AGGREGATE LMRS SHOWN ANY NAVE BEEN REDULED BY PAID CLAMS Wi MEOrMWMMCE rOLRY MUaNR laaTa iR GENERALWWTY EAONOCOUaRB1CE s 500 000 X COYYERCVLGENERALLNBILff\' - flREOAYAOE(AgwM) i SO, OOO ClNKS YADE ?X oa:ua YEDmFMF ar pweq s 5, 000 A PERaow~aAwwARtr t 500 000 CPX 7029717 03 07/01/00 07/01/01 cENFRALAGOREGTE s 1, 000, 000 GEML AGGREGATE LWR APPLRS PER PRODUCTa-ODIIPIOP A00 t 1 OOO OOO POLICY KO- LOC AuroroEaF LMaIITY COY&NEp suNOLE wrr ANr AUrD rtR'°~'"q i ALL Or.NEO AIlTQ9 SOpLY INAIRr i SCMEW LED Alff09 HIRED AUTOS eodLr uuuRr s NON-OWNED AUTQS PROPERLY DAYAGE i (Prr.cla.Ml GARAGE WFIlTY AUTO ONLY-Fi~ACQDE/1T i ANY AUTO OTHER TIAM FA ALC i AUTO ONLY A00 i E%CEH WWLRY EACJI OCCURREIKE f OCCUR ~LWYS MADE AGGREGATE i E DEWCTIRLE i RETENTION i f NORRERE COYKMMTga AMO TORY LIMTa Q EYrLOYERa' WEERY EL EACH AOCJDBR i EL dSFAFE-EA BIPLOYEE f EL ONEAFE-POl1C/LRRT E OTNFR Agreement I D Number: GCS-POS-O1-19 pEKaPTKfa OF OrEMTFWEILOCA710MWOECLWFRCLU~dIa AGOFD ar OIOORF[afNTRiEQAL rR0'A"ORE SERVICE: Transportation Services for Low-Income Persons. OFFICE OF COMMUNITY SERVICES, DEPT. OF LABOR 6 INDUSTRIAL RELATIONS, STATE OF HAWAII (Funding Source) is an Additional Insured under the policy to the extent set forth in the olic rovisions. CERTIFICATE HOLDER X AOOIDDMAL MWRED' EaRIR01 LlTTEII CANCELLATION W WLD Aar W TNF AaOr[ OOCRWFD rOU~a a[ c"'~° E0011[ TN[ Ll1aGTpM OFFICE OP COMMUNITY SERVICES, onE TNUEOr. rNE rEUw EwRa wu aouvw TO rAa 030 un wRmaa DEPT OF LABOR G INDUSTRIAL aoTV TO TNFCUIIIrwTE HOLDER wum TO TNaLSf.Em FAauRE TO DO EO ENALL RELATIONS , STATE O F HAWAII ~.oEF ao oauoATCa n LMSlTY or Aa'/ Rag urea TIC FaRIREIL m AGaTE oR 830 Punchbowl Street, Room 920 ReraEaEaTATrlca BISNOPINSURANCEAGENCY Honolulu, Hawaii 96813 ""JT101~D"°"F'ORA1"~ ' ACORD 24S ~T197) - 1Yp PF aSNicNT•2 DEPARTMENT Cf REGULATORY AGL•NCIES STATE OF HAWAII In the Matter of the Petition For Charter of HAWAII COUNTY CCONOMIC OPPORTUNITY CGUNCIL ) CHARTER GF INCORPORATION HAWAII COUNTY ECGNOMIC OPPORTUNITY COUNCIL ~ ~ DEPARTMENT OF REGULATGRY AGENCIES STATE OF HAWAII In tle Matter of the Petition For Charter of HAWAII CGUNTY ECONOMIC OPPORTUNITY CGUNCIL CHARTER OF INCORPORATION of HAWAII COUNTY ECONOMIC OPPORTUNITY CGUNCIL Know ye, that wl.ereas RALPH H. KIYO~AK1, ROBERT M. GTA, BLAINE BRAUSHAW, BENEDICT LUI KWAN, FUMII:O IWHMASA and TADAO OKIMOTO, all of whom are residents of the State of Hawaii, have made ap~lica- tion to me, as L'irector of Regulatory Agencies, to grant a Charter of Incorporation to them end their associates; - NOW, TH[REFORE, I, SIDNEY I, µA~HIMOTO, Director of the Department of Regulatory Agencies, State of Hawaii, in the exercise of all power and authority anywise enabling me to act in thia behalf, do hereby constitute the above-named persons and their associates a body corporate, and confer upon them L-he following Charter: CHARTER OF INCORPORATION of HAWAII CGUNTY ECGNOMIC OPPORTUNITY COUNCIL changed frori time to time to such other location in t:he State o. I~auaii as she Doard of Uirectore shall designate. III. The objects and purposes of the corporation shall ve: I. To actively solicit the coordination and cooperation of all individuals, agencies and organiza- tions, boi:h public ,and private, within the County of Hawaii, towards assisting those individuals and groups wl~o are below average economic levels to attain an improved capability of financial earning. 2. To enlist interest and financial support from any and all sources to engage in projects to combat poverty. 3. To make, enter into and perform contracts with any person, firm, association, corporation, private, public or municipal or body polii:ic. 4. To sponsor, contract for, or operate and conduct activities such as remedial and non-curricular education, employment, job training, counseling, health and vocational rehabilitation, housing and home manage- ment, welfare, research, training, and demonstration activities, and such other activities as may be related to any of the objectives herein. 5. To acquire by purci;ase or otherwise, hold, deal in and dispose of such personal property and, with draw, r„aka, accept, endorse, execute and issue promissory notes, drafts, bills of exchange, warrants, bonds, debentures and other negotiable or non-negotiable instruments and evidences of indebtedness for any of the above purposes, and to secure the payment of any thereof and of tl~e interest thereon by mortgage or pledge, conveyance or assignment i.. trust of any of the property of the corporation, and to sell or otherwise dispose of such bonds or other obligations of the corporation for its corporate purposes. IV. The corporation shall have all powers capable of being vested in corporations not organized for profit under the laws o~ the State of Ha~aaii and shall be authorized to engage in any activities, and do and perform any acts of any nature whatsoever that shall be proper, necessary or convenient for the furtherance of the objects and purposes set forth in Article III hereof. V. The duration of the corporation shall be {perpetual. V~, The corporation shall complete its organization within thirty (3~) daYs after issuance of the Charter of Incorporation. V11. All of the powers and authority of the corpora- tion shall be vested in and may be exercised by the [ioard the Corporation and to desicnate as members of such committee;. such persons as it shall determine and to conger upon such committees such power^s and authority as may by resolution be set forth f-or the carrying on or exercising cf the purposes and powers of the corporation; and generally to do any and every lawful ect necessary or proper to carry into effect the powers, purposes and objects of the corporation. Said Board of Ui~^ectors shall consist of not less than six (6) porsons who shall be qualified, nominated, elected and appointed as is provided for in the By-Laws. Until their successors shall have been duty elected the initial directors of the corporation and their business and home addresses are as follows: ' Business Nome game Address Address Ralph H. Kiyosoki Oept, of Education 81 Apoki St. 480 Waianuenue Ava. Hilo, Hawaii Hilo, Hawaii Denedict Lui Kwan State Employment Service 266 Waianuenue Ave. 225 Kapiolani St. Hilo, Hawaii Hilo, 1{await Blaine Bradshaw Univ. of Hawaii Honaunau Extension Service I{await Kainaliu, Kona RoL-ert M. Ota Univ. of Hawaii 135 Alae St. Extension Service Hilo, 1{awaii Federal Building Hilo, Nawaii Fumiko Iwemaaa Dept. of Social Services ' 1238 Waianuenue Ave. 52 Puuoko St, Hilo, Hawaii Hilo, Nawaii manner of appointment shall 5e as provided for in L-he By-Laws. A;iY or"fices may be created or abolished by the By-Laws, provided that there shall always be a president, a vice president, a secretary and a treasure.. The treasurer may be a corporation, and the offices of secretary and treasurer may be held by the same person. The ini~ial o~ficers of the corporation and their business and home addresses are as follows: Business Nome Officer Address Address President: Dept, of Education 81 Apol:i St. Ralph f}. Kiyosal:i 460 M~aianLenue Ave. Hilo, I~awai i Nilo, Hawaii Vice-President: 6enedict Lui Kwan State Employment Service 266 Waianuenua Ave. 225 Kapiolani St, Hilo, Hawaii Hilo, Hawaii Secretary: Univ, of Hawaii ' Dlaine Bradshaw Extension Service Honaunau Kaineliu, Kona Hawaii Treasurer: Univ, of Hawaii Robert M. Ota Extension Service 135 Alae St. Federal Building Hilo, Hawaii Hilo, Hawaii iX. Ftembers of the corporation shall be admitted, suspended, and expelled in such manner as shall from time to time be prescribed by the By-Laws. X. The initial By-Leos of the corporation shall be approved and adopted by the signers of the Petition for a XI. The corporation is not organized for prcfit and will not issue any stock, No part of- the corporation's asses, income or earnings shall be distributed to its members, directors or officers except for services actually rendered to thQ corporation. If the corporation shall cease to exist or shall be dissolved voluntarily or involuntarily, all property and assets of the corpora- tion of every kind after the payment of its just debts shall be distributed solely to one or more organizations exempt from United States income tax, eithor charitable, scientific, educational, or ~~ith purposes similar to those of the corporation, XII, ' The property of the corporation shall alone be liable at lair for payments of the debts and liabilities of the corporation. No director or officer of the corporation or his heirs, executors, or administrators, shall be liable to the corporation for any lose or damage suffered by it on account of any action or omission by him as such director or officer, unless such director or officer shall, ~,~ith respect to such action or omission, be and/or have been guilty of misconduct or negligence in the performance of his duties as such director or officer. x111. This Charier shall be subject to amendment IN WITNESS WHEREOF, I have hereunto set my hand an6 caused the official seal of the Department of- Regulatory Agencies of the State or" Na~aaii to be hereunto affixed th i s a771~' day of 1965, • STATE OF HAWAII • ~ ~ _ ~ E Amendment of (Tartar FILIN ~ FEE SS 00 Non•Protit Corporation FILE IN DUPLICATE (Certl'ication charge S .10 pcr pagc•optionall STATE OF HAWAII DEPARTMENT OF REGULATORY AGENCIES Business Registration Diviilon - 1010 Richards Street Mailing Address: P.O. Box 40, Honolulu, Hawaii 96810 In the Mener o} the Amendment of ) ~ the Charter of Incorporation o} ) - Hawaii County Economic Opportunlty Council ) - . 1 - CERTIFICATE OF AMENDMENT • The undersigned duly authorized officers of Hawal i County Economic Opportunity CotTci I . a Hawaii non-profit corporation, do hereby certify that at a x~>Rlufol meeting of the members of sold corporation duly called and held at Hilo Association to Help Retarded Citizens Hilo, Hawaii on the 20th day of Aprl I , 19 81. for the purpose of amending fhe Charfer of Incorporation, it was voted by not less than two-thirds of the members present at the meeting to amend the Charter of Incorporation of said corporation, as set forth in the exhibit attached hereto and made a part of this Certificate. IN WITNESS WHEREOF, the undersigned have hereunto set their hands this~.'f'Fday of 19 . ' AAee a ~~d// I ~~rpe / on _ I/riQl.C.ts4.// i.~f4r.G6~t~GF STATE OF HAWAII ) office e : eeretary County of Hawaii ) Laurence J. Capellas and Angelina Costorio being first duly sworn on oath depose and say that they are the Chairperson and Secretary ,respectively, of Hawaii County Economic Opportunity Council that os such officers they are duly authorized to sign the foregoing Certificate of Amendment; and ?fiat they hove read the wid Certificate and attached Exhibit, know the contents thereof, and that the some cre true. Subsulbed~sworn to baton ma this / ey of tfa a e. A: Ch'a rp r n ~W e..~i. irA ~.i•..:.i r•....i, ICE G . Secretary ~ • i INSTRUCT IONS , The amendment to the Charter of lncorporation of anon-profit corporation must be approved at a meeting duly called and held for that purpose by the vote of not less than two-thirds of the members present at the meeting, or by a larger proportion of members as may be required by the Charter of Incorporation. The exact Home of the corporation as stated in the Charier'of Incorporation must be stated in She heading and body of the Certificate. i The Certificate must be signed and verified by at least two officers and filed with the Business Registration Division of the Deportment of Regulatory Agencies, together with the filing fee of $5.00. The amendment shall become effective upon the allowance by the Director of Regulatory Agencies. E~-IIBIT The Exhibit must show that the Charter of Incorporation has been amended by: 1. Stating the article or articles or paragraph or paragraphs of the Charter of Incorporation as amended, or 2. Static the Charter of Incorporation as amended in full. CHARTER OF INCORPORATION ' of ~ HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL / III 1. To actively solicit the coordination and cooperation of all Indlvlduals, agencies and organizations, troth public and private, within the County of Hawaii, towards assisting those Indlvlduals and groups who are below average economic levels to attain an improved capability of financial earnings and to assist the general public of the County of Hawaii. ' 2. To enlist interest and financial support from any and all sources to engage in projects to combat poverty and to engage in such other activities as the Board may deem necessary or desirable to effect a permanent Inprovement in the capacities of individuals, groups, and communities. HAWAII COUNTY ECONOMIC OPPORTUNI'TI' COUNCIL BY -LAWS APPROVED BY: HAWAII COUNTY ECONOMIC OPPORTUNTIY COUNCIL BOARD OF DIRECTORS JUNE 22, 1998 TABLE OF CONTENTS PAGE PREAMBLE 1 PURPOSE AND FUNCTIONS 2 ARTICLE I. MEMBERSHIP Section 1. Size of the Board 3 Section 2. Board Composition 3 Section 3. Selection Procedure for the Poor Sector 3 Section 4. Selection Procedure for the Private Sector 4 Section 5. Selection Procedure for the Public Sector 4 Section 6. Appeals Procedure by Other Groups for b Adequate Representation Section 7. Removal 6 Section 8. Alternates 7 Section 9. Vacancy 8 Section 10. Limitation on Board Service 9 Section 11. CoMlld of Interost 8 Section 12. Compensation 10 ARTICLE II. OFFICERS OF THE BOARD SeWon 1. Desaiption and Duties 11 Section 2. Election of Offlars 12 Section 3. Tenn of Office 12 Section 4. Recall and Vacancies 12 Section 5. Dual Office Holding 12 Section 6. Supervision by Board 12 Section 7. Ratification of Acts by Board 12 ARTICLE IIL COMMITTEES Section 1. F~cecutive Committee 13 Section 2. Program Development Committee 14 Section 3. Membership Committee 14 Section 4. Finance Committee 1b • Section 5. By-Laws Committee 15 Section 6. Human Rights Committee 15 Section 7. Personnel Committee 16 Section 8. Evaluation Committee 16 Section 9. Legislative Committee 18 Section 10. Ad Hoc Committee 18 TABLE OF CONTENTS ARTICLE N. MEETINGS AND RULES Section 1. Regular Meetings 17 Section 2. Notice of Regular Meetings 17 Section 3. Agenda of Regular Meetings 17 Section 4. Minutes 17 - Section 5. Biennial Meeting 18 Section 6. Special Meetings 18 • Section 7. General Rules For All Meetings 18 ARTICLE V. DUTIES AND FUNCTIONS OF THE EXECUTNE DIRECTOR Section 1. Conditions 2p Section 2. Responsibilities of the Executive Director 20 ARTICLE VL FISCAL PROCEDURES Section 1. Fiscal Year 22 Section 2. Required Signature 22 Section 3. Legal Documents 22 ARTICLE VIL PUBLIC ACCESS TO AGENCY INFORMATION Section 1. Meetings 23 Section 2. Books and Records 23 ARTICLE VIIL AMENDMENTS TO THE BY-LAWS 24 ARTICLE IX. DISSOLUTION 25 ARTICLE X. COMPLIANCE WITH BY-LAWS 26 APPENDIX 27 BY-LAWS HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL PREAMBLE The name of this private non-profit corporation shall be the HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL. It shall act as the official Community Action Agency for the County of Hawaii, in conformity with the standards and regulations set forth by the Community Services Block Grant Act (CSBG) and established policies of State Government. -1- PURPOSE AND FUNC710NS The purpose and functions of this organization shall include the following: To identify areas of poverty and diagnose causes of poverty in this County. 2. To develop a comprehensive plan to prevent, alleviate, and eliminate poverty in this County. 3. To develop, conduct, and administer programs and to oversee the conduct and administration of anti-poverty programs as established under provisions of the CSBG Act and State of Hawaii. 4. To act as an advocate of the poor and to encourage, stimulate, and assist in the development of anti-poverty projects by public and private sector organizations to meet the needs of the low-income including Native Hawaiians. b. To encourage, stimulate, initiate, and support efforts aimed at providing, health and decency standards of living, for all people in the County w o are in fact poor. 6. To involve residents of the area and members of the population to be served, in planning, policy making, and operation of the program. 7. To engage in such other activities as the Board may deem , necessary or desirable to effect a permanent improvement in the capacities of individuals, groups and communities affected by poverty, to deal effectively with their own problems so that they may become self-sufficient. 8. To actively engage in community and economic development and housing projects for total community betterment to contribute toward elimination of poverty in this County. -2- ARTICLE I. MEMBERSHIP SECTION 1. SIZE OF THE BOARD A. Board members selected by HCEOC and shall consist of thirty-three (33) members. B. The power to change the size of the Board rests with the Board. C. A change in representation of one category of membership must be . reflected in the proportion of members from the other categories. SECTION 2. BOARD COMPOSITION The total number of Board seats shall be divisible by three (3) and represents the different sectors in the community to ensure the effective handling of poverty related issues. A. Representatives of the Public Sector Eleven (11) seats shall be allocated to Public Officials or their representatives. B. Representatives of the Poor Sector Eleven (11) seats shall be allocated to representatives of the poor, although representatives of the poor need not themselves by poor. C. Representatives of the Private Sector Eleven (11) seats shall be allocated to private groups. SECTION 3. SELECTION PROCEDURE FOR THE POOR SECTOR A. The members of the District Council will elect by majority vote, in a secret ballot, representatives to the HCEOC Board of Directors. B. Election for alternates shall be handled in the same manner and at the same meeting as HCEOC Board Representatives are elected. -3- C. Apportioning of Districts. 1. Number of representatives to serve on HCEOC Board from each District Council shall be based on data derived from the latest official County of Hawaii Census information. 2. The total number of District seats for all Districts shall be reapportioned before election to ensure representation is proportion to the number of poor persons residing in the area. SECTION 4. SELECTION PROCEDURE FOR THE PRIVATE SECTOR A The Board as a whole shall select the private sector seats before seating of the members at the biennial Meeting in June. The general criteria considered in selecting a group shall be the following: I . Concern for the plight of the poverty population. 2. Demonstrated involvement in other community organisations. 3. Can provide technical assistance and other resources toward the mission of HCEOC. B. The media shall be utilized every two years to inform all private groups that they can petition for a seat on the Board. C. When vacancies occur, the Membership Committee shall, is ranked order of priority, recommend to the Board the organisations, to be considered for final selection. D. Private groups shall designate representatives and their alternates, and may change representatives at nay time with written certification to the Board, such as a letter signed by the groups' President or other official certifying official action. Such substituted representatives shall be seated during the first meeting they attend as official representatives. SECTION S. SELECTION PROCEDURE FOR THE PUBLIC SECTOR -4- A. The members of the Public Sector shall be selected by HCEOC. B. The Board Chairperson, or a designated officer of HCEOC, shall solicit public elected officials by letter to serve oa the Board. In the event that there are not enough elected Public Officials reasonably available and willing to serve on the Board, HCEOC shall select PubGe Officials to serve on the Board. C. Names of both Public Officials and their representatives must be submitted to the Membership Committee. D. The Membership Committee shall review all Public Sector applications and recommend to the Board Public Officials to be considered for final selection. In the event there are not enough elected Public officials willing to serve, the Membership Committee will recommend appointed Public Officials for final Selection by the Board. E. Representatives of Public Officials have no alternates and restrictions which apply to alternates of the private sector and poor sector are not applicable. F. Representative of Public Officials shall be authorized to act for the Public Officials in matters before the Board, and not as individuals. G. The term of Public Officials or their Representative shall be conterminous with the term of the office of the Public Official. SECTION 6. APPEALS PROCEDURE BY OTHER GROUPS FOR ADEQUATE REPRESENTATION A. Any community agency or representative group of the poor shall be able to petition the Board and have a hearing for representation. B. Petitions shall be presented at least fifteen (15) days before the regular meeting of the Board at which time they will first be presented. C. Petitions shall be filed at Hawaii County Economic Opportunity Council, 47 Rainbow Drive, Hilo, Hawaii 96720 between the hours of 7:45 A. M. and 4:30 P. M. or by mail. -S- D. The appeal shall be in writing and shall contain specific justification for the appeal and twenty-five (25) signatures or 51 % of the members of the petitioning group or agency whichever is less. E. The Membership Committee shall review the appeal and order the matter set for hearing. The proceeding shall be presided over by the Chairperson of the Membership Committee or, in his/her absence, by the Vice-Chairperson. Any procedure may be modified or waived by stipulation of the parties and informal disposition made of any appeal. F. The Board of Directors shall make the final decision. A certified copy of the decision and any accompanying findings and conclusions shall be delivered or mailed to all parries of the proceedings. G. Provisions for adjusting and realigning composition. If a petition for representation is granted, the Membership Committee shall include the community group is the annual priority listing recommendation of the Board in March. Seating of the representatives shall occur at the biennial June meeting. SECTION 7. REMOVAL A. Grounds for Removal 1. Private and Poor Sectors Unexcused absences from two (2) consecutive Board Meetings and three (3) consecutive Committee Meetings shall constitute cause to reconsider the person representing the group. 2. Public Provisions for removal shall not extend to the public off cials or their representatives. However, if the appointed representatives has unexcused absences from two (2) consecutive Board Meetings and three (3) consecutive Committee Meetings, the Membership Committee can request the Public Official to appoint another representative. -6- B. Procedure for Removal 1. Private and Poor Sectors a. If a member is absent or not officially represented for two (2) consecutive Board Meetings and three (3) consecutive Committee Meetings, the member and the organiTation which he/she represents will be notified in writing (fifteen (15) days prior to the hearing) that the Board intends to remove them. The member and the organiTation will be given a date (by the Membership Committee) to appear at the hearing. At that time they may present reasons why they should retain their position on the Board. 2. Private groups may substitute representation at aay time with written notice to the Board, provided that the provisions of these By-Laws with respect to certification of the representative are complied with. 3. Public a. Elected officials or appointed officials shall be notified if their representatives are not substantial attendance, or far just cause, the Public Officials may be requested to appoint replacements. b. The Public Officials, both elected and appointed, may substitute representatives at any time with written notice to the Board, provided that the provisions of the By-Laws with respect to certification of the representative are complied with. SECTION 8. ALTERNATES A. Alternate Representative of the Poor Sector 1. Alternates shall be chosen according to Article I. Membership, Section 3C Selection Procedure of the Poor. 2. Alternates shall act only as substitutes for a regular member in his/her absence and may not serve as officers of the Boazd. -7- 3. In the event of a vacancy, the alternate named for each representative shall serve the balance of the representative's term. 4. An alternate filling a vacant seat shall become a regular member of the Board, and thus, eligible for service as an officer of the Board. B. Alternate Representative of the Private Sector 1. Groups represented on the Board shall designate one (1) alternate, who shall be certified in writing by the sponsor he/she represents. 2. Each alternate may represent only one (1) Board member. 3. An alternate shall act only as a substitute for a regular member in his/her absence and may not serve as an officer of the Board. 4. If a representative vacates his/her seat, the alternate shall fill the seat as a regular member for the duration of the term. Anew alternate shall be selected by the particular group affected. SECTION 9. VACANCY A A vacancy oa the Board shall occur when: 1. A member and the organization he/she officially represents has been notified of his/her official removal for just cause by action of the Board. 2. A member notifies the Board of his/her resignation in writing, or the Board is notified of the death of a member. 3. The designating elected or public official removes his/her representative. 4. A Public Official leaves office. 5. The number of elected public officials who are willing to serve does not comprise one-third (1/3) of the Board. -8- B. The Board of Directors shall fill vacancies as soon as possible. 1. The vacant seat of a representative of the poor shall be filled by his/her alternate. 2. Vacant seats of representatives of private organizations shall be filled in the following manner: a. If an alternate has been selected, the alternate shall serve out the term and the naming of a new representative shall occur after this event. b. If an alternate has not been selected, the Board shall ask the organization which appointed the former member to name another representative to fill the term. 3. Vacant seats of public officials shall be filled by Board request of the designating officials (Mayor, County Council) to select another public official or representative or when an official indicates willingness to sit on the Board. SECTION 10. LIMITATION OF BOARD SERVICE A. Public Officials or their representatives shall have no tenure restriction and serve for the duration of their appointment by the designating official as long as the public official is currently holding office. B. Representatives of the poor and of private organizations may serve up to five (S) consecutive years, but no more than a total often (10) years with a twelve (12) month bistro between terms. SECTION 11. CONFLICT OF INTEREST A. No person may sit on the Board if he/she is an officer or an employee of an organization contracted to perform a component of an HCEOC program, an employee of HCEOC or federal employee of a funding source. B. No person may sit on the Board is he/she has a conflict of financial interest and "substantial interest" in HCEOC contracts. -9- C. No person may sit on the Board is he/she has a conflict of fmaacial interest and "substantial interest" in HCEOC contracts. 1. Any direct or indirect financial interest in the specific sale or rental transactioq including a commission or fee, a share of the proceeds, the prospect of promotioq a profit, or any other form of financial reward. 2. Any of the following interest in the business which is supplying the . goods, space, or services for purchase, rent or lease. --Ownership Partnership interest or other beneficial interest of 5% or more --0wnership of S% or more of the stock Employment as an Executive Director Membership on the Board of Directors or other governing Board SECTION 12. COMPENSATION A Regular compensation of Board Members shall be prohibited. B. Reimbursement shall be made to cover cost of certain expenses actually incurred as a result of attendance at a meeting, or in the performagce of other official duties and responsibilities in connection with the agency. 1. Reimbursement for transportation to and from official appointments is permissible. If private automobile is used, the rate shall be in accordance with HCEOC travel regulations. 2. Other Expenses A grantee or delegate agency may make available to Board members the use of telephone, copying machine free of charge for matters , relating to official business. 3. Board members may be reimbursed for up to six (6) meetings per month. -10- ARTICLE II. OFFICERS OF THE BOARD SECTION 1. DESCRIPTION AND DUTIES The Officers of We Board shall be: Chairperson, Vice-Chairperson, Secretary, and Treasurer. CHAIRPERSON The Chairperson of the Board shall preside at all meetings of the Board and Executive Committee; appoint members of all Committees with the exception of the Executive and Personnel Committees. VICE-CHAIRPERSON The Vice-Chairperson shall have all the powers and shall perform all duties of the Chairperson is that person's absence. SECRETARY The Secretary shall maintain a complete file of the minutes of all meetings of the Board and shall sign required correspondence and documents. TREASURER The Treasurer shall have charge of the funds of the Board and shall arrange for the deposit of funds in the name of the Board in a Bank designated by the Board. The Treasurer shall present a Financial Report to the Board at each regular meeting, and shall explain the Report at the request of the Chairperson of the Board. SECTION 2. ELECTION OF OFFICERS - 11 - At the Biennial Meeting held in June, a Nominating Committee shall be appointed by the Chairperson. It shall be the duty of this Committee to nominate candidates for the offices to be filled. Additional nominations from the floor shall be permitted. Election shall be held during that meeting. If the election is delayed, elections shall be held no later than the next regular scheduled montlily meeting. The officers shall be elected by secret ballot. SECTION 3. TERM OF OFFICE The officers shall serve for two (2) years or until their successors are elected. Their term of office shall begin at the close of the meeting at which they are elected. SECTION 4. RECALL AND VACANCIES Ia the event a vacancy occurs in any office of the Board, or the Executive air Personnel Committees, an election shall be held at the next regular Board meeting to fill the vacancy for the remainder of the term. SECTION S. DUAL OFFICE HOLDING Board members may hold office is organizations they represent and an office of the Board. But no one Board can hold more than one office oa the HCEOC Board of Directors. SECTION 6. SUPERVISION BY BOARD Executive Officers of the Board are responsible to the Board and can only act on terms which the Board has assigned to them. All other items ' must come before the Board. SECTION 7. RATIFICATION OF ACTS BY BOARD Acts not delegated to an officer or committee must be ratified by the Board. - 12 - ARTICLE IIL COMMITTEES The standing Committees shall be: Executive Committee, Personnel Committee, Evaluation Committee, Program Development Committee, Legislative Committee, Finance Committee, Membership Committee, By-Laws Committee, and Human Rights Committee. The Chairperson of the Board shall appoint Committee members with the Exception of the Executive Committee. The membership of a particular committee shall appoint its Chairperson with the exception of the Finance Committee and the Executive Committee. Membership on all committees, including the Executive Committee, shall consist of at least one representative from each of the three (3) categories of membership comprising the Board. Each Board Member shall be assigned to at least one standing committee, and insofar as possible, all Board Members should be assigned approximately similar loads of committee work. The Chairperson of the Board may be an ex- officio member of all committees but has no vote. Members of committees shall be given not less thaw forty-eight (48) hours notice. Meetings shall be called by the Chairperson of the Committee. All recommendations from committees require ratification by the Board before implementation. SECTION 1. EXECUTIVE COMMITTEE ' The Executive Committee shall consist of the Officers of the Board, plus as many additional members as required to make the total membership proportional to the representation of classes of Board membership. These additional members shall be elected by the Board in the same manner as officers are elected according to these By-Laws. Nominations for each of the Executive Committee positions shall be made by the Nominating Committee, whose responsibility it shall be to maintain proportional representation. - 13 - The Executive Committee shall be empowered to act only in emergencies which demand action is less than the forty-eight (48) hours required to call a special meeting of the Board. If a quorum of the Boadd is not present at a regulaz or special Boadd Meeting, a quorum of the Executive Committee shall be empowered to enact only items of business on which action is mandatory before a - regulaz or special Boadd Meeting can be held. The Executive Committee shall have no other special powers and shall be specifically proWbited from conducting ordinary business. The Executive Committee may not amend the By-Laws. SECTION 2. PROGRAM DEVELOPMENT COMMITTEE The Program Development Committee shall review all new and refunded programs, establish guidelines and standards for projects and make a recommendation regarding same to the Board. Priorities shall include the recommendation of target areas concerned. The Committee shall establish public relations guidelines and standards for informing the community at large of the nature and progress of human services programs, with special emphasis oa creating involvement. It shall not deal directly with media or other community interest without the approval of the Chairperson of the Board It shall conduct any other public relations activities suggested by the Board. SECTION 3. MEMBERSHIP COMMITTEE The Membership Committee shall receive and review all applications for the Public and Private Sector submitted for membership on the Board as ' provided by these By-Laws, and shall maintain a current priority list of organiTations suitable for potential membership. This Committee shall invite organizations to send representatives to the Board, shall maintain in current status, attendance records of individual representatives at all regular, special and assigned committee meetings, and shall make recommendations to the Boadd concerning inactive members or organizations as provided in these By-Laws. Upon Board direction, this Committee shall make appropriate notification to organi~tions when changes is representation are required. - 14 - SECTION 4. FINANCE COMMITTEE The Committee shall recommend guidelines for the management of fiscal policies, shall work with the Executive Director in preparing the budget, and make a quarterly report on the fiscal condition of the corporation to the Board. This Committee shall also explore possibilities of community contributions to the non-Federal share of the cost of any program. SECTION S. BY-LAWS COMMITTEE The By-Laws Committee shall be responsible for the development of by- Laws and recommendations of proposed amendments to the By-Laws. The Committee shall annually evaluate the By-Laws for conformity to Federal, State and local regulations, and far operating efficiency. It shall perform such additional duties ss prescribed by the Board including legal matters. SECTION 6. HUMAN RIGHT'S COMMITTEE The Human Rights Committee shall hear any and all grievances, except for the grievance of the staff, which shall be handled by the Personnel Committee, or suggestions from any member of the Board or the community concerning matters of interest to it. The Committee shall report to the Board, all matters brought to its attention and all recommendations it may have. The Committee shall make itself available to the public. Nothing in this provision shall prevent parties to grievance complaints from subsequent direct access to the Board. This Committee shall work in conjunction with the Equal Employment Officer. This Committee will also review the Affirmative Action Plan and recommend Board approval. This Committee will also guarantee the enforcement of the Agency's Affirmative Action Plan. - 15 - SECTION 7. PERSONNEL COMMITTEE The Personnel Committee shall review formal grievances presented by any member of the staff in accordance with the Personnel Policies. The members of this Committee shall be appointed by the Board Chairperson on an Ad Hoc basis when need arises for resolution of personnel matters. The members of the committee shall elect their own Chairperson. The Personnel Committee shall review all staff grievances, salary increases or adjustments in conjunction with the Finance Committee and shall keep the Personnel Policies current according to Federal and State regulations. SECTION S. EVALUATION COMMITTEE The Evaluation Committee shall evaluate the effectiveness of all programs placed is operation by HCEOC. The Evaluation Committee shall set forth recommendations to the Board oa the continuance of on- going programs. It shall work closely with the Program Development Committee and be informed by that body of all programs in operation. SECTION 9. LEGISLATIVE COMMITTEE The Legislative Committee shall prepare bills for introduction is the County Council and the State Legislature on any matter which affect HCEOC and shall establish a liaison with legislative groups for the introduction and advocating of all legislation in which HCEOC may have an interest. SECTION 10. AD HOC COMMITTEE ' The Chairperson of the Board of HCEOC, with concurrence of the Board of Directors, may create an Ad Hoc Committee for any matters not specifically covered by these By-Laws. - 16 - ARTICLE IV. MEETINGS AND RULES SECTION 1. REGULAR MEETINGS The Regular Meetings of the HCEOC Board of Directors shall be held on the fourth Monday of each month unless otherwise ordered by the Board or the Executive Committee. However, the Board shall meet at least once every ten (l0) weeks. SECTION 2. NOTICE OF REGULAR MEETINGS A Written notice of meetings and the Agenda shall be sent to all members of the Board. Committee reports, reports from the Executive DirecWr, and other agenda materials shall be included in the mailing when available. B. Notice shall be provided at least five (5) days in advance of meetings. C. It is the responsibility of member organizations to see that their alternates are notified when they are to attend a meeting in the place of the representative. SECTION 3. AGENDA OF REGULAR MEETINGS A. The Agenda shall include minutes of the previous regular meeting, any special meetings, and committee meetings held since the last regular meeting. B. The Chairperson shall provide opportunity for new business to be introduced from the floor and from the public, whether or not this has been included in the advance written agenda. SECTION 4. MINUTES A. Written minutes shall be kept for each meeting. - 17 - B. Written minutes shall include a record of votes on all motions. C. Minutes of previous meetings shall be distributed to all Board Members prior to the next meeting. D. Mimrtes of meetings shall be made available to the public for inspection. SECTION 5. BIENMAL MEETING The Regular meeting in June shall be lozown as the Biennial Meeting and shall be for the purpose of seating new members, electing officers, Personnel and Executive Committee members, and for any other business that may arise. SECTION 6. SPECIAL MEETING Special Meetings of the Board may be called by the Chairperson or upon written request of any five (5) members of the Board, provided each member has at least forty-eight (48) hours advance notice of the time and place of the meeting. The items for which a meeting is specially called shall have precedence over any other agenda items. SECTION 7. GENERAL RULES FOR ALL MEETINGS A. Parliamentary Authority The rules contained in the most cuaent edition of Robert's Rule of Order (revised) shall govern the Board and Committees to which they applicable and in which they are not inconsistent with these By-Laws. The Chairperson will appoint a parliamentarian. B. Quorum 1. Fourteen (14) seats shall constitute a quorum at any Board Meeting. If a quorum of the Board is not present at a Regular or Special Board Meeting, a quorum of the Executive Committee shall be empowered to enact those items of business on which action is mandatory before the next regular or special meeting can be held. - 18 - Three (3) seats shall constitute a quorum at any Committee Meeting. 3. The quorum requirement is applicable for all official Board action at the time the action is taken. If at any time during a meeting the quorum is destroyed, the Board's action will not be recognized as official. C. Voting 1. All votes in Regalar or Special Board Meetings and Committee Meetings shall be by majority votes unless otherwise specified in the By-Laws. 2. Proxy voting by any Board Member shall be prohibited at meetings of the Board and its Committees. D. Scheduling of Meetings 1. All meetings shall be scheduled for the convenience of Board Members and the General Public. - 19 - ARTICLE V. DUTIES AND FUNCTIONS OF THE EXECUTIVE DIRECTOR SECTION 1. CONDITIONS The Executive Director shall be employed by two-thirds of the certified members of the Board. The Executive Director's services may be terminated at any time in accordance with Personnel Policies and subject _ to a two-thirds vote of certified members. SECTION 2. RESPONSIBILITIES OF THE EXECUTIVE DIRECTOR A. The Executive Director shall have chief administrative nsponubility by carrying on the work of HCEOC, according to policies established by the Board. B. The Executive Director shall be responsible for drafting the programs as directed by the Board and shall make recommendations to the Board concerning these programs. C. The Executive Director shall make recommendations to the Board regarding fiscal policy for more effective use of funds available. D. The Executive Director, or his/her Representative, shall attend all meetings of the Board and may attend committee meetings of the Board. E. The Executive Director shall report his official activities to the Board regularly and promptly, and shall keep the Board informed as to whether its instructions and policies have been executed. F. The Executive Director shall inform the Board promptly of established funding policies and directives, so that local policy can be maintained in conformity with all rules, regulations and policies. -20- G. The Executive Director shall maintain a complete library of pertinent current rules and regulations and policies. H. The Executive Director shall be responsible for informing the Board of all Federal, State, and local Laws and Regulations to enable the administration of programs to be is compliance with them. I. The Executive Director shall be responsible for the proper completion and prompt return of all official requests for information, reports, and forms from funding source. J. The Executive Director shall be responsible for maintaining liaison between the Board and other agencies, and shall keep communications continuous with all community agencies relevant to the work of HCEOC. K. The Executive Director shall hire, supervise and terminate employees and shall be responsible for compliance with Federal, State, County, and HCEOC Policies on Equal Employment Opportunity, Affirmative Action and hiring and termination of staff members. L. The Executive Director shall direct and supervise all HCEOC Employees and make recommendations to the Board matters of Personnel Policy. M. The Executive Director shall perform such other duties and carry out such other responsibilities as the Board may require. 5 - 21 - ARTICLE VI. FISCAL PROCEDURES SECTION 1. FISCAL YEAR HCEOC Fiscal Yeaz shall be from October to September. SECTION 2. REQUIRED SIGNATURES The following four (4) individuals shall be authorized to sign drafts, notes, and checks: Executive Director, Fiscal Officer, Treasurer, and Chairperson. Any two (2) signatures will be required on checks, notes, and drafts. -22- ARTICLE VII, PUBLIC ACCESS TO AGENCY INFORMATION SECTION 1. MEETINGS All Committee, Regular and Special Board Meetings shall be open to the public except those portions concerned with personnel matters. SECTION 2. BOOKS AND RECORDS Upon request, all books and records shall be made available to the public with the exception of staff personnel records. -23- ARTICLE VIII. AMENDMENTS TO THE BY-LAWS The By-Laws may be amended by a two-third vote of the members of the Board at any General or Special Meetings, provided notice of the proposed amendment or amendments has been given to each Board Member in writing at least fourteen (14) days prior to the meeting at which the proposal is to be considered. The Board shall report aay amendment or amendments to the Director of Office of Community Services (OCS). The Board shall not amend these By-Laws in the absence of a quorum. It is not within the power of the Executive Committee to amend these By-Laws - 24 - ARTICLE IX. DISSOLUTION The duration of the corporation shall be perpetual. In the event the corporation is to be dissolved, dissolution procedures shall be in accordance with the State Law as modified by any other legally binding conditions. -25- ARTICLE X. COMPLIANCE WITH BY-LAWS The rules, regulations, and policies promulgated by HCEOC shall be in compliance with the provisions of these By-Laws. Any rules, regulations, and policies not in compliance shall be void. -26- ~ ` ((~~..rr.~~ F' J IM~Ilp~rr„r Q U ~I~IOO 'MAIN 'w~NanH'~d'~Pd~/1 ~ a fq . ~ nwln~d ~ ~ ¢ ~ o W W 'QwYlrulRll 'wi4~l ~W ~ r~. ~ < m ~N'A9Ri bll~d'~~41 o o 0 rA~d ~N tiP4~11 WpN ~ c ~ ~ ~ n W • mm f. a1~N ~M41 tiMPil ~ !s~ ~N 7ale1M~H 'n~jl rood0olM~ ~9 yM~D ~ ~ J w~MYY~IYr WrY w~ImW'IYOM~ n ~ S iWiW ~ O~ ~ pspsFQQ O ~MMPfI YrP1~W ~H ~d ~ ` 2 V +~lon'voo~wo'~u ~ ~ ° 8 O n ~ . mudgl 'a/~d ~M y~Pl~ V W ~d ti+M+d J a U ~ wMd ~".M = 'm.w ~.w.,l +~wuxd IM~IoY7 owd Mnn 'u.ol pIM'MPYMI ° ~ •wi~ ~ 5 = a w.+w~l 'an ..~..M '.a~awu+wa ~+I~M'W~~P~d '~+IM~M ~pM ~~FI ~Ad 'M4~gI ~M 1gy~p 9M M~II QI~M YID ti1~Ywl1 • ~ 27 Resolution of the Board of Directors of Hawaii County Economic Opportunity Council At a duly constituted meeting of the Board of Directors of the Hawaii County Economic Opportunely Courxtii, held on the 23rd day of May, 1994, the following resolution was adopted: RESOLVED: That George Yokoyama, Executive Director of Hawaii County F~onomfc Opportunity Courx9l, ar John Okino, President of the Board of Directors for Hawaii Courriy Economic Opportunely Courxtil, be and hereby are, autl~or'¢ed and empowered b enter into any contract or agreement on behaM of said Corporation welh the United Stated Government or the State of Hawaii or the County of Hawaii or any other public and privets institutions for fumbhing arty products or services dsalth in by said Corporation, abo m exearte, deliver, and admawledge on behalf of said Corpomtion all necessary bonds for the performance of such contracts or agreemerrffi. Thb authorisation b effective until supsrceded or rescinded by the Board of Directors. I, the undersigned, hereby certlfy that the foregoing b a true wpy of the resolution adopted by the Board of Directors of the Corporation at a mastlng of said Board held on the aforsmentloned dots, and ernered upon the regular minute board of said Corporation, end b now in fuU tores and effect and that the Board of Directors of said Corporation had lawful authority m adopt the said resolution and to confer the powers thereby granted m the oCBcers therein named, who have full power and lawful authority to a~xercbe the same. Dated: April 15, 1996 By: and President -Jahn Okino Iffi: Board Secretary -Mike Nagao Specimen SI lure Gso Y Exe ire II !e T° De a= D° L° LC !e Le II° Le 6° !e B° 6° E° 0° DC E° 3° E2 Ee n ~ II .Q N Cl 9 Vl O Yl ~[f V1 Y1 Jl N O Vl L't Vl V+ n i[1 N i(1 II O W II N ~ N N N N N N N 'V N OI W N N N N N Vf N N N II U. 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