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Home My WebLink AboutCOM 0122.015 2000-2002 Stephen K Yamashrro Harry A Takahashi Mayor w Dvector ,.x~. COUNTY Off' ~I1~k1Kl~klel DEPARTMENT OF FINANCE 25 Aupum Street, Room I I8 Hilo, Hawau 96T20~252 (808)961-8234 • Fax(808)961-8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02) HUMAN SERVICES NONPROFIT GRANTS REVIEW COI~IIVIITTEE FISCAL YEAR ENDING June 30, 2002 DATE OF APPLICATION 30 January 200 I GRANT APPLICATION FOR• Family Centers in Ka' u and Kohala (PreQfm 77tH) Legal Name ofOrgamzatron: Family Support Services of West Hawaii MailmgAddress: 75-5759 Kualrini H..ry ~Kailna-Knne 177 OF7L•D . FaClhty/S1teAddrcss. Ka'u Family Center. Ha'alrh~ Hi: Kohala Family .rnror~Hawi, H Dvector/StteMaaager. Donald Bebee, Executive Director Organrzauon President: John Ray Contact Person (GrantWnter): Donald Bebee, Executive Director Amount of Request for Coucty Funds: $ 60 , 000.00 Total Annual Budget of Organizatton• S 2 , 9 = = • 000.00 Has the appltcaru applied for any other funds from the County of Hawau this fiscal year? ? Yes SoutcelDepartmeat: © No Agency/Program(s): ©Soctal Senvrces ®Youth Programs ? Elderly Programs Check Categones. ? Culture and Arts ? Educat7on ? Other Brieny, define the program for which funding is being requerted: Funding is requested to operate Family Centers in the rural districts of Ka'u and Kohala. Comas. Na J 2 2 . 1$' F51e No. B ~ D -1- Ref. Tos PtysaMed ~SeD L Ref. Hate FFR 2 0 2001 I. QUALIFYING STANDARDS FOR APPLICANTS An applicant must meet all of the following standards Be chartered or otherwise authorized to do business in the State for charitable purposes and exempted from the federal income tax by the Internal Revenue Service ?x Have a goveroing board whose members serve without comprnsation aad have no conflict of interest between then regular occupanons and the services provided Have bylaws or politic wtuch decnbe die mamer in which business is conducted, including management, audit, fiscal policies and procedures, politic on neponsm, and politic on management of potenna! conflict of interest Have at least one year's experience with the service or acnviry for which the epproprrahon is sought or can otherwise demonsaate to the sadsfacnon of the County sufficient expertise to successfully tarty out the semce or acnnry 0 Be licensed end accredited m accordance with applicable requirement of Federal, State snd County laws II. GRANT CONDTITONS The applicant agrees to cotaply with the followtng tams and conditions prior to receiving a grant award. A. Comply with epphuble Federal sad State laws prohibiting ducriminanan against aay person on the basis of race, color, national ongm, religion, creed, sex, age, or handicap B Agree not to tine aay pubbe funds for ptupose of enr •~•~^ent at perquisites C Comply with such other requirement as the Director of Finance may prcacnbe to ensure adherence by the nonprofit orgenizatton with Federal, State, sad County laws, aad etsbhshed stadards for fiscal end program management. D Allow the Director of Finance, the wmmittee of the council and their stiffs, and the Legislative Auditor access m records, report, files, and other related document in order ttut the program, management, aad fiscal practices of the nonprofit orgaiivanon may be monitored and eveluarad to satire the proper and effective expenditiue of public Gmds. III. RECORDS AND REPORTS A The applicant shall follow generally accepted accounting procedure and pncace and shall meinbin boots, records, document and other evidence which aufficienily end propcly account for the expenditure of County funds. The boots. records cad documents shall be wblect u all reaaotiable times m inspection, renews, or audit by the County expending agency, the Director of Finance, end the Legislative Auditor, or by rhea rcpresenbnve B The County expending agency, Director of Finance, or County Cotmcil may request periodic written report oa the use of County funds. C The nonprofit orgmianon shall submit a Elsa! written report to the L,egalative Auditor within sixty (60) days after J»ne 30 of the fiscal yar The report shall include an explananaa of the public benefit derived from the awarding of the grant, a listing of othc funding aonrce and amamb obtaimd during the grant period, and a complete acwunemg of all axpenditiues ntpported by Couary of Hawaii grant fiends {per Chapter 2, Article 25, Sectton 2-142(d), Hawsu County Cade, anamded August, 1999}. -2r IV. QUARTERLY ALLOCATION Under no cucumstances shall grant funds be dtsbttrsed m a lump sum payment Grant funds will be disbursed to Grantees only through a quarterly allocation process The disbursement of grant funds cen be formulated on an equal quarterly apportionment bests V. GRIEVANCE PROCEDURE The applicant will adopt and mamtam a grievance procedure to assure proper accouaang for any concern and complamu about is program or services that may arse from m members, employees, chmu or from other members of the public VI. DISCLOSURE OF INFORMATION All iaformauon, data or other material provided to the County by virttu of this application shall be subject to the Uniform Information Practices Act (UiPA), Chapter 92F, Hawut Revised Statute. All such matmal u deemed govemmmt record aad shall be opm to the public and may be provided m other public md/or pnvsu funding sources VII. CONTINUED ELIGIBII.TTY Any applicant or reelplent who withholds or om14 any material [acts or ddiberatery mYrepraenta sack facts to the County of Hawaii shall: (1) r++++++~+•+~ly be dtsgtrahfied fitrm conardeanon for Nonprofit Grant fiindmg, OR (2) be m vrolahon of the terms of the Grant Agreement of Couaty fuada m which case a grant agreement can be terminated by the County and the recipient or provider may be habk to rctmbtuae all or a pomoa of any funds received thereto VIII. ACKNOWLEDGEMENT Family Support Services of West Hawaii (Legal Name of Orgairiuuon) hereby agrees toedminuterthe Ka'u and Kohala Family Centers (Program Title) m accordance vnth the reguktiona, poltcte and procedures precnbed by the Hawau County Ftasnce Department Distribution of grant fuada u limited to grantee which are m compliance with County regulmow, pohcie and procedures The County reeve the right to withhold great dutnbuaons az a~ rime the grantee u not m compliance. It u the policy of the County of Hawaii and for those who do bustnew with the County to provide equd employment opportuaiae to all persona regerdles of race, physical disabdrtid, wlor, religroa, sett, age, or national ongm as manda6ed by the Federal Civil Righu Acts, sa amended, and my other federal or state laws relating to equal mtploymeat opportumae. IX. AMENDMENTS TO THE APPLICATION/EVALUATION The applicant aaetue that it will submit to the Human Service Nonprofit Grans Review Committee (HSNPGRC) for prior review and approval a wnttm request sad liutificwon for my ehangea, addtttoas, or deleaom w any portion(s) of the grant apphcaaoa or a duly executed Gant Agreement of County Funds. The applicant will cooperate and assist m any effort undertaken by the HSNPGRC to eva}uate, iafpect or otherwise monitor the effectiveness, femibihry, md/or cost efficiency of any end all pncaeea, pohcie sad procediuna or activmes pursuant to this apphcaaoa or any grant ddigaation or aHacaaon received as a result of this epphcaaon. -3- X. AUTHORITY AND CAPACITY OF APPLICANT The applicant cerufiea that a hay the authonty and capacity to develop and submit this apphcauon, and to fully admuuster the program(s) pursuant m th>s applrcahon UNSIGNED PROPOSALS WII.L NOT BE ACCEPTED! `I 1' 31 January 2001 Stgnatum f President/ n Date 31 January 2001 Stgna Execuuve D /Manager Dau -4= PROGRAM/SERVICE DESCR»°'I'ION: A. rvi w• Descrrbe the program for which funding rs being requested Faintly Support Servces of West Hawan (FSSWH) rs seelung funds for the continuation of the Ka'u and North Kohala Fanuly Centers These centers provide access to a wide range of family support xrnces and other community resources in remote, ntral areas of the Big Island Each of thex geographic area lacks the rtuny types of socid and mrntd hedth xrnces that can create and sustain the strrngthening of local fartulies The Famry Center staff offers information and referrals to connect indmdual 5unily member wrth xrnces m a non- threatening, culturally knowledgeable manner We work with the farmdy as a whole, gurdrmg people through the process of finding solutions to mWtiple problems addressed, if at all, by a mau of different egrncies Our purpox is to help families preverrt cnxs, de5ne problems, idrntify strengths, and be responsible for derermwng then own solutions Thex Family Crnters are the only places m therr Distracts that p.)1 residrnts can go to get the hdp and support they need in a fanuliar setMg 2) Wliat unique or signrfrcant sarnee wJ! be prrovided~ The Ka'u Family Cemer v the access point for 6 programs of Family Support Services of WH The Center serves femihes from Pahda in the South to Miloh'i in the North The programs providimg coritituwty based semces to families and youth in this area are Healthy Start, Inforttianon and Referral, Parent Education and Support, Youth Development, Child Welfare and Early Head Start Tn addition, the Ka'u Fawly Caiter wtitimiies to provide a place where other xrnce providers can meet with families to provide support groups and therapeutic intervemron Pertain Eduction smd Sumoort • Healthy Start has two Fartuly Support Workers based m Ka'u setvitig approxunatdy 50 fiunilies at nsk for child abux and neglect Families receive developmetiul screening, child developmrnt education and support through home visitation • Information and referral xrncea 511s on average 300 requests for uiformation each year from members of the community In addition the Gainer distnbutes emergency funds and in-kind donations of food, clothing and houxhold hems to needy families • FSSWH's Cluld Welfare Division uxs the facility for supernsed visiution and perrnting clssses with their families involved in Child Protective Sernces • Esrly Hesd Start ties one home-based educator sernng approximately lulls fatniltes • Parent's Nght Out, s perrnting class/support group, is offered at the Ka'u Family Center Youth Development. • Youth activitiq include strength and conduioning clasxs, mentonng and tutonng A youth advisory board provides insight and direction to programs and generate poaitrve alternative activities including tan dances and community sernu prole;cts • State Strengthening is another partnership wrath 4H providing computer and intemer access for members of rural communities These computers ere housed at the Ka'u Family Center • Hawau Youth Mappuig provided in conluriction with the Atherton YMCA, permits youth residing in the Hawauan Ocean Yew Elutes the opporttwty to develop leadership skills while gathetwg ird'omution about youth iswes and resoirrw within thdr community The Kohala Family Center has fanhuted coordination of actrvities and advocated for needed lattices Through this effort the Kohala Fartuly Center has been mstrumrntal m cresting community awermeae, assessment, grnersung solutions and plans on community issues In particular, the Family Crnter Coordinator asmsted wrath the coordination of a conimurmty wide meeting addressing drug issues that wu attrnded by over 100 people and also 5icilitues a weekly support group for thox effected by the drug "ice" Staff has also focused on collaborations wrath the school to improve community and fami{y involvement The Kohala Family Center provides s home for FSSWH's Healthy Stan progran4 and offers the facibties to other xrnce providers such as12 step groups. childbirth classes, arts and crafts classes, perrnt education and anger mariegement classes, as well ss infortmtion and referral 3) What specific outcomes are to be achteved~ The Fartuly Gainer will provide then communities with a "safety net" which cam hdp people access the supports necessary to hdp individuals and fetiulies remain healthy, or to regain health should they apenence dd5culties County of Hawaii Grant Apphcatron 2001 Page 1 of l0 This safety net is both comprehensive and easily accessed by any member of the community, mcludmg, other sernce provider In addition to providing safe, non-stigmetiziig supportive environinents, the Family Centers can provide facilitative shills for comnniriity members to create, develop snd sustain than own community devdopmmt and well-bang initiatives (i e , ewnonnc development, mentonng youth protects, etc) Finally, the Family Centers can leverage a wide range of resources for effective advocacy on community-de5ed issues and pnonties For specific outcome pleue see Section D Goals and Objectives 4) Haw wr!! the proposed program empower parherpanrs/cLents to become self-su~crenr and facrhrate posrrrve socra! clwnge ~ A key element of the Family Center' sernce strategy is the commitmart to budding participmt~ skills for their long-tam success, not merely to address urimediate problans We believe that builduig competence mereases confidence and self-estean, allowuig mdmduals to be more effective members of char family end community Supportive parenting groups, parental alucation claues and pre-employment trcmuig workshops ere Lust a few sla0- buildmg opportunities that hdp pamcipanta achieve their personal and family goals The inclusion of marry participants m the Family Center Advisory Cowcils anpowen individuals to advocate Cor posmve changes within their respective commwunes Theo feedback and mvolvanmt hdp vanoua comrrttavty-bwldtng wttahves ga off the ground They learn ways to orgaiuze and implement the dreams thry have for than community At the wmmunity feud the Family Center collaborate with local raudents to advocate for additional resources and actmties m thar distnct and to identify innovative approaches to noel service delivery This may indude grant witting and provision of technical assistance to commwity groups, as well u coordiruhon of rater-agency naworkmg, strategic planning snd problan-solving for service provider who went to work within char respective distnets In this way we leverage funding and hwnan resourw to bwld comtunity capacity For acample, the Family Cemen have been stile to attract and offer facilities for prognrtu clot staff from subrtance abuse, menial health and roger management programs dunng the past year a, well u provide s location for local community groups to meet Previously these resource were not avalable m thole rural locatioru for lack of s swtable facility and supportive community outreach The Family Carers act as the gathering place for the commwity and can be the vefucle for naghbors to tom together to barer thar community B. h'robkm/Need: L) What rs /he prob/em/need the proposed program rs destgrred W meth Most of the familip m these two geographic areas are facing signi6um economic hardshupa, Na'alehu has one of the tughest unanploymmt rates on the Island of Hawaii Fuuinaal stresses of this caliber can have many negative soaal imphcatiom, including potemial increases m the incidence of family violeriee, child abitae and neglect, drug abuse, high tuvaule delinquency ntd and pregnanaes with poor outcotttaa While these negative wmmwury events increase the nod for supportive soaal sa'vices, most hdp available for famlim oa the Big Inland is located m Hdo or Kona, over an hour away from these rural commwilha Reachatig such serrnces is costly and tvrie- conswning, and marry famihw do not feel comforuble along for assistance from u>d'iamliar stiurees Some may sot have the language or literacy dolls to easily access distam, and somewhu confuairig, socul service syatenis Fanuly Centers are designed to provide that link for nod fanuhes Thry provide anon-categorical place for fimilia to walk m and ask for asistance Convasdy, community residents are ®vm an opportunity to reaprocate by giving back to the community through service projects and voluntemng m the Fanuly Cmten Tn research wnducted by the University of Fiaweu's Comer on the Family, findings indicated that "5mibes that used and was happy with available community saviors appear to be coping wdl (Family Adapratron to Oavpadard Lass Projsct, rewsed 4~97J " What makes the aforanarooned statanem noteworthy is that the sampling was denied 6om farnihes on the Big Island who have lost cobs with the sugar plantation compmia 1J Who are the target populations and what are the specrfrc needs These are cunmtly approxunately 6500 residmW of Ka'u end 5000 m North Kohela Fortify Cernas ere avalable to all residents and all should benefit from the rorrununity orgamang snd advocacy aspect of the Family Center protects Airy indmdual or fortify in these locales is encouraged to call or walk-m for ird'onnation and referral services The toy lending library and most perm[ support groups are designed for funilia with young cluldrm Parenting classes and the parenting uiformation evadable at the Centers tiro targaed for famiha with childim and Coumy of Hawaii Grmt Application 2001 Page 2 of ]0 adolescents The Youth Development Program serves young people, aged ]0-21, and therr parents Community events are mtrnded to promote mtergrnerationd support and understanding for all ages The family tamers allow for a local "insatuaon' to comuure building upon the uBormal networks of people to invest m therr own community sJ Whar is the geographic ~ea(sJ io be served jacihry mid hours ojoperanon~ In both the district of Ka'u and district of North Kohda, Fertuly Support Sernces of West Haweu nuuitams a Fanuly Center, with half time sta6ing Thex centers are m easily accessible locations witiun rhea district and are uxr-friendly bwldings ddigned to make famibes fed welcome The Ka'u Fnauly Crnter is open doting normal business hours for information and referrd, clasxs are held at night or on Saturdays with specid events on weekrnds The Kohala Fammly Comer u staffed for rnfonnatron and referral from 11 30 to 3 30 Group acavmes and special evems are offered in the afternoons, evenuigs, and on the weekends C. Collaboration/Coordioation What specific measures wall be taken to collabomre/coordiraa with other commurury resources to achieve maximum program e~'Icrency and cast q,~ecnverresr~ The Fanuly Crnter programs of Family Support Services of West HawaL have been uistrtunental in creating and sustauung collaboraaoro Thex collaborations pool knowledge and resources to inereax d3'ectivaiese and share the vests of semcas We have created Lriks tluoughout the social 9ervrce community and the private business community A few of our most exteruive arrant collaborative efforts run by Ka'u and Kohela Family Comers ere Team Kohala Community coalition to coordinate resources anti ideas to coordinate efforts towards building a hedtluer commuiuty Members promote e~ support adrug-free Kohala Youth ppyig Hawsu Prog~ The role of the Atherton YMCA u to provide trsuung, supervimon and memonng of youth to implemrnt the goals and objectives of the program to essea information regarding youth iswea and resources vnthin the comawntty FSSWH's resporwlnGties uulude coordiriaao0. supervtsiam and completion of the project with may of findings into a databex HM1Waa'9 State Samglh~pg Grant (Umveru~of Hawui for the Collie of Tropif~l Aetwlluro end Human gg~y~g~, Prognuns offered ss a result of this partnership included tnumng end access to the intarnet, email accounh and basic computer skills Home Instruction for Preschool Younasten fI-QPPYI. to provide parent, child end Family literacy utivitias to the Naalehu Even Start program m pattaerslnp with the Departmem of Education 21' Century Commumq~l,~pe Center Grant established by congress extended to miler sty and tunl public schools to enable the prowsron of projects that benefit the educational, health social services, cultural and recrcauond Wads of the community and Na'aldw Elememary School 1) Haw veil! these measvrts reduce err ehminare mry existing dirphranon ojsernces to yrour desrgrau t~get BrraP~ There are so few resources available to thex communities, that duplication of services is randy m issue The collabonuoru strengthen the capacity for the xhools and other community groups to offer a broader purge of activities and sernca The extewve networks end collaborations Family Support Services partiapetee in allow the community to addreu then needs without unoecaxry duphcaaom By getting feedback via the FSSWH's communny assessment that surveys community member, consumers, sernu provider and staff, we caa accurstdy assess any instances where duphcaaons of services might enx and can plan to rmmmize them accordingly County of Haweu Gram Appheatioo 2001 Page 3 of 10 D. GoGO 1s an~Iecthves {f7rut are the mayor gaals/(renchmarks ojlhe proposed program ~ Goal l: The community's capacity to provide resources will be strengthened. Objecttve 1 The capacity of aartmg resources will be rtrmgthmed Objective 2 Attract needed and addmonal resources Goal 2: The families' ability to provide for ib memben will be strengthened. Oblectrve 1 Increase individual's ab~hty to access resources Objecttve 2 Increase parmtitg stalls Objective 3 Aeercase isolation in rtual communities 2) Nha! spectfrc ob~ectrves/acnon steps are plmmed jor each goal ~ Specific oblectrves or ~fq aid outputs for the ICa'u and Kohsia Fanuly Ceriters in 2001 uicltide Goal 1: The community's apaelty to provide roourcn will be strengthened. Objeedve 1: The opacity of erisdag rooueees wiLL be atreagtheaed. A Coorduiation of 8 inter-egmcy networlang, rtrategic platwng, and problem solving meetings for sernce providers B Provision of housing, edministraWe and clinical support for the Healthy Start home visiting staff, Early Head Stark Child Welfare and the Youth Outreach program Objective 2: Attract needed and additional roourca. A Provision of teclwcal assistarice and grmt witting sernca for 2 riaw community inituthva (e g. aaairt members of the community interested m meeting a need such u a parom/eh>ud p4y group or provide the 5duaary adirunistration to support a community initiative ) B Analysts current FSSWH Commwuty Needs Assesstiimt of stakeholders to examine ouitmt conditions & identify nsk and protective factors within the community. C Pronsion of facilities to other service providers, for a m,~,~v,m of 130 earns boon per year for thieir activities and services Goal 2: The families' ability to provide for its memben will be strengthened. Objective l: Iaereue iadividaal's ability to aeeass roourea. A The proviwon of information and referisl to 400 people at our centers B Access to technological support (e g computer, intemet, fax, telephones, and copiers) C Administer speed foods rxeived through Watanabe, Teresa Hughes, sad FIs6 Family Foaadadoos grants for families in high need (i a ,children with speech disabilities, nori-insured medical nerds, inadequate housing, etc ) Objective 2: Inenase opportaoitia to eahaaee parmdag s1iiW. A Provision of parent education classes and support actinties (i a ,toy lending library) to 23 trinities in each location Objective 3: Decrease boladoa io rural eommuaitla A Sponsorship of two commiiuty-wide events for family strengthamng Cotitty of I~iawaii Gram Application 2001 Page 4 of 10 3 What is rke emelrne (start and end dates) jot each action step? Each of these acttvrttes +s underway and on-going acttwttes are provided by Fanly Support Sernces vta the Ka'u and Kohala Faintly Centers This grant w+ll prov+de Faintly Support Serv+ces of West Hawazt the continued abtltty to provide such sernces to the communities by provtdtng financial resources to cover staff and facility expenditures 4. What sr ni rcantc1ient-centered outcomes wrU the ro m achrtvt? Measattseab - ~ - , Gael 1 Enter into 4 Memorandum of Undastendin~wifh aerviee prov[dea wind apace in FamllT = Objective 1 - . , Centeror providiaf aergitea within the comortnNy to a~ee to l interatmey.sSeHap to woett topethar is eaaslae wrrent aervlea bsiiF-yrovided, to WenHly rblt wd pro _teeHre:fpctots and ' determiee, Oape Iv Krriea - " _ - - -''`-r:.~:_'_3~~~ , , - ! 7141- II P3) y 'R~-F Y~ Objective 2 Inceeaae the number of diseet tterviee hotin'provided throaah the ace of the fae8ity hnm 130 to i?!7 boon 23SG iaereaae - - - _ - Goa12 - 3Ss~i ~ ladivldnitlfamilia aeeeadai iafoAatioo and referral aervkea at the Fami~ Center Objeetivel wi0indkab~-'t~htatythe~wepeeneoaahlb ~,,,,;•-,,,-.~g~:y,~, d`~`y,~, '`y:•~~, - - ~n-.i->Siy~t'1a. '•ily~,:;w .r-'i~•(}a~r :a-stf-r*,.T^v'e`R: +'r ';~:i'- -'r''~•`,~~; e' ObJeetlve 1: :-~-'~;p°x zi~ wi uaa Mehnl nPP£ ~itu 6dp J~,ie~a m~ [thdr~~}' ObJeetive 1 10 BmYlaa to app4 for especial ~ amYF-~+ - ; 1° "_~`~~rt~''~` ;~.-A hrlhsdt ~ auA~ ~5 4 r~F ObJeetlve 24 ~'Of 3~ bona hwolyed in parented lPet'ir 23'JGiiID iepat impeawd'-• ehOd" - -F ' t ~Y~MLr~. .ei~,y^~~"r.'a ~ ^ ^-~',•T~r~- 3` n -T~--'"'? .3'~il+F,°'~.: ` a_: ~ +i2%•rrrim~M,,.:K ~iwe'Y.~iir~a,.J.aYXv ~~+1.~/ Y*~.~ ObJeedve 3 : . ~at~¢Cearoert~ eosedinate tyro eammtwWe,,eveeb,so ~nh. ""f'' - - - ._~"::.~;tx_{',:i-r''.~sr°'`,a>'~p" 'k'`i r-, '2=fish 't''~;~+; ~r 4"e E. Service Delrverv: 1) if7w! methodology will be used rn the proposed program's delivery ojservtce(sJ ~ A key element of Fanly Support Sernce's prevention strategy is our comnutment to butldtng parttcrpants' skills for the long-term, not merely to address immediate problems The goal of Faintly Center programs rs to strengthen the fartulres' coping and communication dulls We believe that butldtng competence increases confidence and self- esteem for indrtnduals allawtng them to be more empathic faintly members and more effective members of their community Staff-Famdy partnerships are formed to support the faintly m tdenufying strengths, addressing concerns, confronting the challenges and aciueving goals The fanuly and staff are partners, not client and expert Programs and staff are an important component, however their role is to support individuals within their community allowing for potential development and the assumption of personal responstbihty On an individual level, tf an overwhelmed father comes to the Faintly Center for help in obtazning resources to pay a utility bill, a staff member may choose to model and then shape a postttve, problem-solving stance to this potential cnsis Staff would engage the parent in a process of brainstorming resources for assistance and might make the first telephone inquuy in bus presence Then the father would be asked to initiate the next call with the staff member sanding by for support Lastly, this father rtught leave with a Irst of follow-up activities that he could do without direct supernsion, but with the knowledge that a Fanly Center member was avazlable for consultation A person expenencing less stress at contact with the Fartuly Center rtught Just be provided vnth verbal consultation without any modeling interaction, someone with Itmrted English dull would receive extensive support in contacting agencies by telephone These interactions would be structured by staff members to provide an ennronment to support the development of attitudes and behaviors that can be employed to produce successful outcomes rn future problem- solvtng sttuattons Efforts to increase the community's capacity would be addressed through a systematic process of exarnining current resources in the community and analysis of their effectiveness that may be addressed minter-agency meetings and via the community assessment The knowledge of current resources will allow for tdenttfication of gaps and inform County of Hawazr Grant Application 2001 Page 5 of ]0 the targeting of efforts to fill these gaps The coordination of efforts through multiple, interconnected agenaes within the community, rather than an agency aaing in isolation is moo likely to develop the larger box of support for meaningful change to occur F. v i Wl+at process w+/1 be used to etaaluare the program and serv+ee(s) ~ The Family Centers ere under the dvection of the Dmmon Ihrector The Division Dvector along with our Assocante Duector is responsible for vacluttg the programmatic tndtcaton Tius will be done on a quarterly basis In addmon to momtonng program actmttes for quality eswrance and wprovement, a cornmuniry wrvey to assess the current programs, community needs and determine pnonties for future Fartuly Caner wtietives will be utilized Hou• wil! this process measure the outcomes spec+fied +n Item D. (/-4J ~ Data is vacked and input Imo our Management Information System on a monthly hosts G Program Fen Does your organvation charge a membership fee jw sernce pmNapana~ No membership fees ere charged for service pertiapants 2) Doa the propaud progrmn charge parNcipanu a fee for service(s) provided by your orgomzavlon~ a) Desenbe or attach fee for service rr formation A SS 00 /6 month fee u charged for the Toy Lending Library to wver the cleatiutg, sanitizing and nplacemem of imtenels Tht fee allows for unlimited bortowing of materuls • b) Desrnbe how you will tnswe that all interested prrnc~/panu will be included despue err rnabrbry to pay fix ennn fee ~ The Faruly Caiten provide xholarslups for those individuals unable to pay the above fees H. Viability What rs your~ushfrastion or rationale for the erperrhtirre of public fuiidr for the proposed progrmn ~ We know that research at the natiotul level has demoaatrated unagiiivocally flat for Sl again on early mtervenuon sernces, S7 is saved in later years by the reduced need for soaal, educattonal, and atmmel justice sernca We kiww that finmtly wpport progrsrtu that provide a halthy start for every preschool child are among the beat methods of preveittimg come (U S Departrnem of Justice, Report dated February 1997) Preventing problertu from escalating ado Hill blow rnses u s cost affective tiieawra 2) 119sat are yrnrr fr»mscral and progrmnmane plmu to sustain the propaud progrmi+ beyond rJx upcnmrng fiscal year Family Suppott Services has operated Family Curter since 1991, fitndmg has always been a eballenge from year to year However, with they provem importance to that communities we have always riwuged to keep them open FSSWH cortnntta to seek state funding for the Faruly Centers, in addition to puisning funding from pnvate foundahom Tn addittoq community volunteen have and rttay commue to wpplemem staffing houn in the camera L Budget attached ORGANIZATION/AGENCY INFORMATION A. @grd mf Direeton 1 Has the orgtmisation's Boyd ojDrnctors received fornw! mm~rng with rn the pant !wo flsca! years Board training from ]uly 1999 through June 2000: October 99 Finance Corninittee Praaitatton of Inveatmem Options, l d Hennckson Psct6c Ctmtury Trust and Stave Bobko-lilletuer of Dean Witter Coumty of Hawau Gram Application 2001 Page 6 of 10 March 00 Board Developmem Treating, Alice Anne Rue December 00 New Board Member and Staff Onernation, Don Bebee For venSation please see attached minutes 2 What are the primary roles and resporurbrlrrres ojyour organrmnon's Fxeeuave Drrector~ a) Ensure that the mtsston and goals of Family Support Sernces of West Hawau are upheld and tamed out b) Collaborate month the Board of Ihrecton and staff m setting goals, oblectwes and sernces of FSSWH c) Momton program contracts, tncludtng goals and oblecttves, 5scal wmphance, program reports, developmem and rtegonationa d) Supernsw Agency Dtrecton, admtmstrative and support staff e) Respowble for the hwtg, wpernsion, trattttng, evaluation and discharge of ell Agenry personnel upon the recommendation of the immediate supernsor t) Responsible For the developmem and anplementation of ell personnel policies and procedures g) Ensures that the Agency complies with all Federal, State, and County laws with regvd to personnel law, affirmative action, usiuance requaements, and employee safety h) Ensure that the Agency ties adequate insurance for 5re, kability, and vehicles i) Coordrmtes Agency mutagement team In conjunction month management team develops, tnemwns, implements and revises sU Agency management polices j) Prapard and monitors all Agetay budgets in conjuttction with the Program Deacon k) Responsible for program funding Prepares grant proposals, Purchax of Sainte requests, end other furtdrauatg activities m conjuration with the Program Directors I) Participates with the Board of Duecton, and Development Director, m fundratsiitg activities m) Acts es staff to the Board of Ihrocton n) Represents the Agenry at appropnate commumty meetings, legislative fiatchon+, and public events o) Develops and momton all imeragency memorandimu of agreement p) Advocates for the children and families of West Haweu 3 What me the pnn rva rotes and responsrbrlrnes oJy~rv orgemfzaNon's Board ojDirectors~ a) Determine the orpatratioa's mission and purpose The Board a responsible for the review of the mussion statement, at least biennully, to detemune acatracy, adequacy and validtry This review shall be done in conjunction with stal£ vohuiteen, clients and the cormairmty b) Select the Factitive Director The Board is «sponaible for the recruitment and selection of the Executive Director Pnor to a search the Board shall review the ageary's musron and purpose for accuracy, cortdud an audit of the agenryb myor strertgtha amd needs, establish spect5c pnoritiea for the next penod of exewtive leadership and articulate the particular skills, style and chuactenstics it seeks m a new exewtive At a minimum, a statewide search shall be conduced c) Support the E:auwe Director and Review his or her Performance The Board shall assign the responaibthty for wpport and review of the Executive Director to the Executive Comimttee of the Board d) Eaaure EReetive Orsanlsational Planaiog The profesaonal staff i e , Managemem Team, of the agenry u responsible for conducting cad coordinating the agency plamm~g proceu with the review and approval of the Board of Directors It is not neceawy that volumeer members of the Board be authonties on prograrttmane, Sriataul and managerial issues County of Hawaii Groat Apphntion 2001 Pege 7 of 10 e) Ensure Adequate Resources The provtston of adequate resources is the Board's fvst aced foremost responstbthty The Board must ensure ttus by • tunng an Executive Director with the capecrry to wore proposds for govertunent grants end contracts, • parttctpaung with the Executive Director in htnng a Development Director to work with the Board to conduct fund raising acuvtnes on behalf of the Agency, • appointing n standing Development Committee, • ®ving en annual gift, • supporting all egenry events Q Manage Resources Effeetlvety It is the responsibility of the Board to protect the accumulated asset of the Agency end ensure flat current income is rtisnaged properly To t}us end the Board will appoutt a statduig Fttiartce Cotnmtttee The full Board must a.9wst in the developme>n of sad approvd of the atttatd budget, enatre an amual audit is conducted, and monitor monthly futanctd statements and itrvestmems g) Determine sad Monitor Pirognim sad Servkes The Board is responsible to detertrwe whether the nirrent std proposed programs and service are consistent with the agenryb rnisuon and purpose To this end the Board stall eppiritd standing Program Committee The Program Committer shell monitor aU eotttracb to ensuro cotnpliatice with sernce oblecuves end outcomes, recave aril review all quattedy rapoeta sad be respoan'ble to report to the full Board, review dl contractual agreanents ro anwre FSSWH's pohaa and oparahonal procedum regarding cotifidemiality etd professotul conduct sod practice are trot violMed by comptytng with the terms of the wntact and monitor the utiplemadation and progress of FSSWH's Connnuoua Qiialtty Improvement Program h) Euhauce the Otganaatiooal Public Rdatlom In order to enhance the standing of the Agency m the community the Board shall appoint a Nomiriatuig Cornnuttee to recruit Board members with the strengths and assets which will secure the oo going competenry of FSSWH Tha Bond serves as a hnk between the staff and the cotrttniwty at Lrge i) Serve u the Court of List Appeal According to the Agetiry gnevance procedure outlined in the persomd polices the Board of Directors must hear all gnevanas agatmt the Exetarttve Director j) Asses ib Owu Petiortoauee Every two yeah the President of the Board should assist the Board in a process of reflection on its performance B. Put Performance 1 Xow e~ecnvr has ywrr orgtvtrrahon been rn achrtwrrg program goals m the parr nro fora! yeors~ /rrchrde thr foflowrng nrfarmaaort. County of liawau Gtam AppGutioa 2001 Page 8 of l0 a Qrrarrhtatrve data on members screed Pra>aam 2000 1999 Home Visiting • Healthy Start 175 179 • Comprehensive Partnershups for Families 132 127 • Home instruction for Preschool Youngsters 141 49 • North FLwau Child Developmem Program 41 N/A Community Outreach Family Cemero • Ka'u 424 392 • Kohula 76 62 Youth Outreach • Ka'u and Kona 470 523 b Qualrrahve data shawang member and % of p~hcrprmrs aclnewrrg nxasrrrable ourMOmes 2000 Outwma • Chr7d Abuse and Ngleet: FSSWH was founded to prevent child abuse and neglect Tlis the mow mrportam outcome of our work The Healthy Start program wu destgtrod for the prevention of child abuse and neglect m farmhes with newborns who have been :demrfied a at risk In 1999-2000, 99Y• of flumlies enrolled for at lent l2 months had no confirmed reports of child abuse and neglect In the Child Welfue Divisron (all opm CPS cases) 93% of tamilia served, had no addrtioml wnfirmed reports of child abuse and neglect • Child Health and Devebpment: Healthy child development :s an unportam outcome for the clilldren m all of our programs Indictors ere irtunuwatioq well baby care, and duld development screening We are happy to say that 9N% of the Healthy Sort children were fully.m by age two and 99% of famrGa have an tdentr6ed medical provrda All children wnh rdemt5ed delays were referred for hill evaEuaaon • Famlly Fnactbning, Stray Reduttioo and 16ohaneed Pareotiag Slcgla: These ere many svess factors winch we hdp tiunilies try to mininnze econorme hardship, ova-crowded housing, unreliable transportatiaq rat enough food, diapers and formula,litmily violence, and substance abuse F_xcasive strew lava parents litthe pos+tive energy and patience for the demands of raising a funily Staff works herd to resolve iliac arras fsctois and mcrase the family's paremmg slaps 97% of the parems and children enrolled in the Home Instruction Progrem wmplaed the full weeks of cumwlum Ova 400 youth from Ka'u to Kohala were engaged in constructive, postrva and preventive acaviaes C. Financial Have yoar orgmaztuion's carrsnt progrrnrr operanonr nmalrred the some as last years WMt mayor program or finmacid rJrrorges w~U bs rrrcarrwl nest yrar~ County of [iawau Grant Apphcetion 2001 Page 9 of 10 There arc no major prograrrunatic changes protected However, sigmHcant program expansion lies taken place within Early Head Start and Healthy Start Programs 1) What rs the status of ymir organrsanon's mayor conrracu or agreements jot the coming yem~ All federal, state pnvate foundation funding remain m effect 3) Now does the propared program frt rnto your orgmrrwnon's (Dreg-range firmrcra! p(an~ Family Center apmhes tr;cnve no public funding other than what is rccerved from the County All other funding hu to be rased The Ka'u and Kohala Family Crnters cost approximately 530,000 e piece This rntue budget is rased through pnvate donations, foundation, and Coumy grants The Board of Duepor's belief m the importance of wmmumty based pnmary preveimon sernces is the impetus behind the hung of the Developmem Duepor and Fund Development plan of the Board of Directors The long-range goal of the Board u to establish m endowment, which would substantially fund our pnmary prevemion activities D. MQpjf>Lijp; 1 Durr»g the part nvo frscal yes, whatJtrrarrcral monrtormgand a admrmstran>,e momtorrag has your otgmrtrahon recerued fionr orry and a!l fundlrrg somes~ In Apnl of 1998 Fatmily Support Sernps was awarded afour -year full acaeditatam by the Council on Accreditation of Sernces for Fanuhes and Children and Healthy Families Amenpt Judah Mmes, President (212) 797-3000 Annual Fiscal Audit John Carbonaro (808)372-2978 Departmrnt of Health Heahhy Stsn Gladys Wong (808) 433-6020 CAMHD Craig Kodama (808) 733-9338 No Hawes Child Sue Brown Child Devdopment (808) 937-0066 Department ofHumui Sernea Child Welfare Mane Kwumun (808) 386-3693 Independent Living Colleen Leonardo (808)386.3669 OI&ce oFYouth Sernpx Olam Decker (808)387-3723 Early Head Start Menlyn Nakamura (808)341-2914 & AleohoL Tolsaem and Dre: Free WerlrnLea Polkia I Xow does yrnrr orgtmtsaaon ad~ess alcohol, tobacco, and other drug prtvennon » formation d/ssemrratlon as port ojtow wor4place and or program etrvrraament~ Pkase see the attached pohpes that are dissetmnsted to all staff st the time of bite County of FLwah Grant Application 2001 Pege l0 of 10 O~ o ~J•^n y G ri ~ n 3 ro = n 3 to ° ~0 3 i~ ~T, O Z n O,. n ~ n n I n ~ n n ' •~~,'t Afr ~ a O ~ _ I ~ a ~ D ~ ~ssE > y Div o. 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W T'~- W ~ Oo Oo O N ~ i[7 .C, w A~ O vNi O N N ~q 7 C N ~ pp ~ n r• O ~ i i , , , , lA i i T ~ O ~ O O O O O~ ~ O O~ O O 00 O O• Ft ~ O O w O O' N~ ~ O p O a ~ . t t e_ 'w, i 7 t w 4 ,~r'6,, ~O N N ~ p y ~ p Y' U O O~ •e pp O N Z ~ O W O C l` • O~~ O ~ ~4 ~ w ~ ? O I O O W O O O O O O O O y O O ~ , O O+ ~ O O , , O ~ ~ O O W O O tw i w - ~O pN N8 p~ a~ O w O T O O O o - i . _ _ * ~ I I N L I W N O ~ ~ J Y i ~ ' n o ~ ~ ; D > ~ y ~ -1 b 2 D R Z R' A~~ c~ a g n~ n~~ 3 g _ $e 9 z ~ ~ y z $ ~ ~ i d° ~ ~ T R N ~ -i A Z = ~ n ; ~ Y 3 ~ ~ ~ y , ~ su~•~~~ ~ z ~ 1 O z ~ z ~ ~ Z y -I ~ ~ ~G 7 `n C w ~ S O ~ ~ w ~ j0 I I`1~` b $ N pu V pJ p Q ~ (A FG I'~t ~ ~ 00 J O W O 8 • [Tf f1 •v s r u b y O L- J N . ~ r 4 ~ N r O ^1 o Q i.' p u ¢ ~ L 'v 'TI I? ° S g b: i o a b e u + ~ N ~ ~ c r-• ~ m Ip •q""' n b b b b ~ b Q ~ C 9 a ~ ~ i~ c •s, C17 r _ ~ w a ' ~ m ~ `o I=• a x 5T u b b, Q b b b g ~ b u ~ ~ `o ~ C ~ a z5 `m ~ 8 W 8~ g ~ m ~ ~ 7 s~ z ~ b~ n = N n NNQ w- ~ u w ~ ~ ~ e a ~ Q ~ N S g a a o u - W ./1 ^-1 ~ y C b b b ~ b b $ q y t K~ -0r g ~ a_. ~ b y N V ~ a b b b b b b g b b 4 4 ee u a ¢ b b b ~ b b b b b b 8 b ~ u A -1 H T S i r s a n n ~ ~ ~ e ~ - - z ~ ~ ~ ~ ~ o ro b y 70 z ~ ~ ~ n ~ o ca ~ ~ z a ~ ~ y z v v ~ ~ ~ a o ~ . ~ ~ ~ ~ z a ~ 5 ~ ~ ~ ~ 3 m -i ~ z ~ y R a fn O y n 'O Q~ o ~ u y~ CE _ 'sK~ ~ y°, W J ~~n ~ffe 6 v~ - N O. N ~ N O A J N N ~ C 3 ~ N A O ~ ~ m S' C ~ -'roC m ~ O ~ a ."d y ~ r" z N ~ ° N Cfl ~ W fr a W N 7 r? U N S ~ A M b O dd - Cm G N O U -bb m L ~ 'C Cn z n ' tri n 'S~ p ~ ~.yj W J ~ K~ ~ Go N NK C LO° ~ •1 _ N O N O N Off S N N O "U J N N ~t f„~ b CD f^ a - ~ C7 f' rd Ci `e ~ ~ y C V O H H ~ E. ~ p~ b a W a O V O O J W .Q-~ A W > L U ~ A Qp N N N N ~ N ~ C C G n ~ r x F m a W ~ a ~ ~ 8 a SSZ ~ ~ N N D S ~ ~ ~ ~ T w 8. ~ d o ~ z J1 ~ I1 r y d ~ O ~ ~ ~ ~ y ~ a ~ m C fi ~ C m r ' i ~ ^ "J T ~ P' ? C q T S v ~ a N -i ° ~ 3 m > a ~ ~ s ~ ~ O z 's ~ 4 3 ~ y s k oo N N n G 00 ~ ~ J W d C T T ~ n m O ~ e a G G = N x ~ d ~ ~ 9 m N J N T C a 9 e O to n _ a N _ w N ~p ~ ~ O~ ~ C~1'1 W J W O O .G W W :Q ~O tJ $ ~ ~ N a $ y 0 'o ~ ~ ~ ~ ~ ~ N BUDGET ATTACHMENTS TABLE 2 Item # 2 - Other Benefits (Specify) Annuity -The Agency makes a contribuUOn to a Tax Deferred Annutty for eligible employees (employees must be employed for one year and work more than 500 hours per year) The contribution is budgeted at 3% of payroll The Board of Directors decides the actual contnbution at fiscal year end TABLE 3 Item # 6 - Equipment Rental The Ka'u & Kohala Family Centers presently lease copy machines from Xerox for $100 00 per month - Equipment Repaus and Maintenance Tlus is an allowance for unforeseeable expenses for Computer upgrades and/or repairs TABLE 6 Private Foundations -Please list fundtng source and indicate the amount requested Amount Geist Foundatton $ 60,059 Children's Trust Fund $ 32,000 Samuel N & Mary Castle Foundation $ 15,000 Okumura Family Fund $ 10,000 Faintly Literacy Fund $ 10,000 Atherton Foundatton $ 10,000 Cook Foundation $ 5,000 Ironmatt Foundatton $ 5,000 Ronald McDortald Foundatton $ 5,000 McInerny Foundatton $ 10,000 John Ross Foundation $ 10,000 John M Simpson Foundatton $ 6,250 Hawaii Hotel Industry Foundatton $ 3,000 Harold Castle Foundatton $ 12,000 Total 9$1 3.309 Family Support Services of West HI BALANCE SHEET Section I: Budget DECEMBER 31, 2000 ASSETS CASH Checking - Operating $139,997 Savings - HCFCU 639 Savings - BOH 58,561 Certificates of Deposit 159,788 Vanguard Investments 32,000 Petty Cash 350 TOTAL CASH 391,335 ACCOUNTS RECEIVABLE A/R - Trade 142,096 TOTAL ACCOUNTS RECEIVABLE 1d2,096 OTHER CURRENT ASSETS Inventory - Airline Coupons 520 Prepaid Health Insurance 14,011 Prepaid Insurance 1,562 Prepaid Rent 9,483 TOTAL OTHER CURRENT ASSETS 25,576 TOTAL CURRENT ASSETS 559,007 FIXED ASSETS Vehicles 28,646 Equipment - Restricted 129,261 Leasehold Improvements 11,187 Accumulated Amortlzatlon (1,029) Accumulated Depreciation (106,585) TOTAL NET FIXED ASSETS 61,480 OTHER NON-CURRENT ASSETS Endowment CD 41,955 Rent Deposit 8,671 TOTAL OTHER NON-CURRENT ASSETS 50,626 TOTAL NON-CURRENT ASSETS 112,106 TOTAL Assets 671,113 Fan. _y Support Services of West HI BALANCE SHEET DECEMBER 31, 2000 LIABILITIES AND NET ASSETS PAYABLES Accounts Payable - Trade $1,084 Profit Sharing Plan Payable 40,469 State P/R Taxes Payable 6,576 SUTA Payable 4,959 TOTAL PAYABLES 53,088 ACCRUALS TOTAL ACCRUALS LONG-TERM LIABILITIES TOTAL LONG-TERM LIABILITIES 0 TOTAL Liabilities 53,088 Net Peseta Unrestricted Fund Balance 143,580 Unrestricted FS Development 34,000 Unrestricted FH General (25,213) Unrestricted FB Endowment 21,955 RETAINED EARNINGS - PRIOR 75,550 Temporarily Restricted FS 12,722 Permanently Restricted FB 35,717 Retained Earnings-Current Year 319,714 TOTAL Net Assets 618,025 TOTAL Liabi11t1es AND Net Assets $671,113 .,cu of nut HL CO\- _„ATgp LYCOSSE SSATEN&YT All DIW lone end Fundlnl Seurcel FOR THH SIX PHRIODS I+VDID DSC&NHER ]l, 2000 PERIOD TO DATE YEAR TO DAT1 CURRIVIT BUDOST ANNUAL RgT3ADYING ACTUAL BUDCiI' VAR ACIVAL BUDCgT BUDOST %I:SED R7iV8NUg SOH-HS-01101 576.736 ]3,011 (2,731) 777,69] 003,697 ]5,006 91 SOH - OJ -07103 16175 10.000 (0?73) 77,497 130,000 63103 6! SOH-CDS-01101 0 1,107 {.107 1171 SSA67 1911! a DOL - I~rlgue/e Arb - 01 111 0 7,/36 7,151 75,13! d6 j50 7],135 SO SOH-DHS-03103 0 0 0 703,/!d !39,130 2!6196 S0 CAA - NanHr Yeuth-l3 111 S,Ott S,N6 7!1 )7,Y9 68,611 31,1!3 57 OYS-Yeu10 An Cb-IS 317 13163 17,03] 1111 95167 303,000 109,1]] /7 DHS - W LIHng -13 l I9 0 0 0 ]],111 30,000 16AB3 66 HYSN-SOP-1l 109 2,733 ]}79 !37 10,610 IIM6 J,Q6 77 HYSN-71P-13 310 0 0 0 20,591 30,591 0 100 DFD55-g1i5-07.112 24000 20.1Ix (SA31) 149,592 364,110 90A11 al PACT-Penns Cenbr-03103 6,766 6,330 3,081 M,017 /7,191 ]1,17/ 50 PACs-HBPY-03.116 9j67 9A75 636 06,779 119,071 7d}93 7/ H~PY Corp-03113 3136 !,1]3 1,60! 19,763 61,776 61A13 72 Ceunry efHnwe0-1l 321 11100 0 (11100) 71100 16,000 11100 77 Cnnb d Teundetlau ].000 4,666 1,666 ]3,000 34000 7],000 59 Hawe111W nd Un11ed wry 1,137 1,133 0 4750 13100 4730 50 H@PY LipenYen-0311] 47,000 0x39 (43,611) 71,303 32x09 (11,196) 376 Gbt feundetlen 0 0 0 30,113 73.000 4137 06 Hnwell Lled Unlbd Wq 1.123 1,135 0 6,710 17100 6,750 !0 Gnnb ~ lennde4enl 0 6,167 1,167 Ii100 50,000 ]7100 75 CsnwbWene-Uee~trkled 0 0 0 100 0 (100) 0 Canwhatler-UnnlbleW 13,M6 131u 137 31,6!1 151AOO 111716 xa CsnwbuWs-R6drlrled 1]! 0 (I3~ 123 0 (133) 0 InLrwtlneer-Un1~e1k5w 767 667 (100) 6,676 1.000 3,331 36 Inbreet Leese-UnerWeW 0 0 0 61! 0 (6/~ 0 TOTAL RHVWIIH 19!110 319A0 (N,11~ 1,171,730 2,671,316 1,007,166 60 ¢XP6NSIC4 PAYROLL Snbry end Wegs-ADl1tQJ 147/0 30357 ]x75 109,113 361101 I71A0 63 s.bryendW.pr-PROOHAM 96jS6 !Daps 1160 359,701 170.700 709,991 1/ YenWn end Ack Pq 7161 0 (7Mq 6],361 t (67,161) 0 tO7AL PAYROLL 130116 13lA69 1,10 777,711 111/101 7/1,730 61 PAYROLLtA]C AND HIWgIF[3 Kmp BeneBb-Arulry o t0 167 1,707 63.151 M,113 3 gmp B60eHb-Denbl 1,06 1,007 (3q 1,619 17.197 6,SM tl gsp HrneBb-MNlal 9,f70 fA70 (603) 33137 10A0 !4111 s9 WerWn Cesp Hluresn 11f7 I,17f N 1,721 17M7 1.777 SO TDI brlurens 3,00 7f7 (1x33) 4,2/6 9119 6.977 db F[CA 9.011 9,161 3!0 !5,019 113Al1 60,105 N Mw 1,131 7106 97] 11131 7010 19A6/ ]7 Fjnp BeMBb-Life 165 0 (147) 162 0 (163) 0 TOTAL P/R TAX AND B121H1TF3 21,900 31113 (715) 379110 110131 10,6M 61 •...,y Support ler CONSOLmATFD L~'COME ]TATEh1FM All DlWlenl end Fundlnt 3eurtn FOR 7HE SIX PERIODS ENDED DECLNBER al, 3000 PERIOD 70 DATE YEAR 70 DA7L CIIRRIIVi BUDOC[ ANNUAL RpfABVVfG ACCUAL BUDOE7 VAR ACNAL BUDOET BUDCEI' K USED OPHRA7BIG 57(PYNSPS AdweWlntlPrlntM{ f003 147 (]!Q 1.69! lj91 696 57 Alrhn • IeYr 41end I01 760 633 19K 9,99'7 7,119 u Alrhn•Out sf 3teY 0 110 MI sj90 1,773 l0 Annul MerUnt 0 0 0 2,113 1900 (733) 119 Audit gsgnn 0 7t ]7 600 5,73! 7.7x! 7 Benk Che7n 1,]00 0 (1399) ljl7 0 (xj37) 0 Baerd pewlepmrnt 0 133 l3! 134 1900 1x76 0 Bpldrwpbq 0 3j93 lj9! 0 3j9! 3j9! 0 CINntAUbYUn 0 97 97 1,033 1499 076 31 Du~•Mmbinblp 0 16s 163 7,061 3,310 SI9 9l Pqu1P~t Punehw 0 0 0 M,716 11,97] (x9,711) 399 Equlpmrnt Reutel 1406 2,431 632 11j11 39307 17,99] 3t EOulpnrnt RlpelnbhLlnt !0 730 7/0 3950 9,730 6,793 ]0 FundrlWy 17! 701 3975 1,761 IIj00 J9,419 4 Lsunrtn-GnILb•B!O 337 0 (x36) 13,169 1],000 071 91 Luurenw-Student Accident 0 0 0 ]Yt 0 (]7n 0 wm.ne.-v.h1eL 0 900 909 s,61s /9A9 ]j3s 63 uuery lA1t a9os (191x) 3/300 16,719 It3t9 60 Ofllce Supplw ],063 1,7a6 (lyl) 9,717 31,17] ll,b! 16 OuWde Seniua I0,16t 1,379 (Ijtt) n9x1 101,966 10,043 Per DMm 7I7 791 77 !,6/1 9,601 1967 3t Patep 99 167 761 6tt s,S50 I,t63 13 Pnpen Supplw Ij6i 1A61 (1j00) x3,071 76,13! I3,7l/ 4 Prepen Fibenrenlnt 0 13s 1x3 0 13! Ix3 0 ReMel eftpee 11997 9AS7 0.911) 60,{33 111+1x9 lIA01 sr SIaRAPPnewM 166 303 ltl 1,000 I,t19 9 7eYpha 1961 xjl6 ]9! 13,739 3),706 Is,917 M 7relab~ 7.309 3j67 Ry13) 19j30 Sly/ 13,ON 61 UUlbw 3,x77 1,711 (197) 11,1]7 71,611 7x11 6! TOTAL OPOUNIC tXPWSFS 30.9W /f,769 (],1x9) 7x/j19 376,K3 31/,Itl !7 TOTAL 4prne~ 196yx 196,77] (19) 1j00Qt0 ;U1,137 1+0,317 19 Net lneeeu lFm~Opltetlent (1303) (17j6~ (16,066) 37/,170 17,0/9 (337A/1) St2 • •~ry Support eu +..n of Wwl HI CONSOLD)ATED LYCOME STATENFM All DMalo~u and Fundlnl Seurow POR THE SDC PERIODS EWED DlCEMBER ]I, 3000 PERIOD 70 DA'I8 YFAR 70 DATl CURRLYF BUDOE7 ANNUAL RlMAB1DOC ACTUAL BUDOlT VAA ACTUAL BUDOSF BUDOCT %USED orHnt Dvcohu 6h CrplNSrs ProJeeb-i Hulhr Trual 50 0 O 7.17] 7x.17 (1) 100 Pnl«v-IC We1nuM Troel 0 0 0 3}93 3991 0 100 Pn)eeb-Cemmunlry-A-Felr 0 0 0 606 606 0 100 PnJeeb - Nh Pund 0 0 0 11,356 11A76 0 100 PnJeN -Old Nery 0 0 0 7,U9 7,119 0 100 Pnlere-Rweeroh6Develep 0 0 0 177 177 0 100 pnJeab-Ywwmepplnl o o e 1,300 3,300 0 100 PnJwl.-CBID 0 0 0 6,il7 6,ISJ 0 I00 Pnjecte-HpIbF McNen 0 0 0 375 373 0 100 PnJem-QLC(: Ar Tninlnl 0 0 0 1,131 1,651 0 100 PnJwee-NkhNe-Nunery 0 0 0 1,730 1,750 0 100 PnJecb-QLY 7,000 ),000 0 36,600 36,600 0 100 PnJem-ChNbw Fund 9,631 9.413 0 I1d99 I1d94 0 100 PnJeeb-Fm Ysur Mlnd 0 0 0 300 !00 0 100 PnJeeL - Wdmn Cemm Cv Us W 0 ill 131 1 100 7eb1 PnJeat lnorme 17,093 17,045 0 79,/31 99,13/ 0 100 PrvJeat Eap-i Hulhn (1}30) 0 1}/0 (6}33) (1}77) (1,013) 36 PnJeet lap - K W.fwbe 0 0 0 (6!6) (1x93) (1,976) 2! PnJeal Psp -Comm-A-Petr o 0 0 (7sr) (606) (!13) 60 PnJeat lap - P6Y Pund (US) 0 U3 (6,335) (13,136) (5,971) 31 Pnleat lap-Old Nery 0 0 0 (!O7) (7N4) (3976) 1! PnJea ly-A««roh~Der 0 0 0 0 (17'!) (677) 0 proJaY lap-Yemhmepplnl (1) 0 3 (I}3q (S,S00) (1}73) 19 Puler leP-CBm 0 0 0 (1,104) (4137) (3}M) 17 PnJert FrP • II«Rh7 Methen 0 0 0 0 (!7!) (!7!) 0 PnJeat Gq-QLCC Art 7rp 0 0 0 (1,167) (1,131) (1H) W Paler lap.9ldW.-Nunwy 0 0 0 0 p,730) (1,730) 0 PnJeallry-QLV o (7,0007 p,000) (11974) (36,600) (17,611) 19 PnJeca laP-tl~(eam«Pond (5,11]) O.61Q (1,665) (5}17) (II,WlJ (9,N6) 19 PnJ«t lap. Pne Ysm• Mlnd 0 0 0 (19I) (300) 9? pnJ.rl lap-w.he«comm cv o (o+> (w) o (oq (u6) o Tobl PnJeel lapem« (7970) p],Ori) (9,161) (77,100) (79,67' (13,36!) V TOTAL Ober Aeeme end Lapen« 1,161 0 (9,163) 13,SM (1) (6lyl'~ (6x31,100) Net Inavme (Lem) 37960 (67}6~ (53,73q )!9,711 17,011 x77,636) 679 f 3a of Donald Bebe Executive DLrector Date Program ~uuuninee Nunuie5 i~; . u, , fr^~• Organization/Agency Information FSSWH Section A: Board of Directors From: Acquaro, Franco [facquaro(8fsswh org] Sent: Wednesday, December 13, 2000 8 26 AM To: Betsy Cole (E-mail), Gail Hutchmson (E-mail), Lmda Gump (E-mad), 'Andrea Lyczak (E-mail)', 'Barbara Bush (E-mad)', 'Don Bebee (E-mad)', 'Huellyn WhiHord', 'Joann Bishop Freed (E-mad)', 'Manah Dodd (E{nad)' Cc: Tricia Matyas (E-mad) Subject: 12/12/00 Program Committee Minutes Program Committee Minutes: 12/12/00 Attending: B. Cole (Chair), N. Black Ackerman, M. Yangson, D. Bebee, F. Acquaro, M. Dodd, J. Freed, A. Lyczak, H. Whitford I Agency Overview History of how the agency has evolved. (D. Bebee ~ J. Freed) • Overview of each of the Divisions. (Division Diroctore) II Early Head Start Business • Discussed need for EHS Policy Council -FSSWH BOD liaison. (J. Freed) • Introduced a draft of the "Goals, Objectives and Action Plan" for the EHS re-appNcation grant. Further discussion and review was called for. (J. Freed) III Strategic Plan • Distributed "brief form" for familiarization. (F. Acquaro) • Brief discusslon on addressing Strabgic Plan, Community Needs Assessment, etc. Tabled until next Program Committee meeting in January. (B. Cole) Next Program Committee Meeting: 1 /9/01 @ 4:45-6:OOpm i. 12/13/ZUUU FSSWH DEVELOPMENT TRRINING 71METRBLE 3/18/90 8:15 am to 8:25 am INTRODUCTION Memories of bygone days Praise of Progress Talk of the Future Solicitation Training Solicitation Practice Crashing Close Handout last Cheer f:ro~nd Rile: yon may ask a~ections as we qo ors ue them ~o for aueation times. but please get your aeestions answered. 8:25 am - 9:25 am Reviewing the Situation 9:25 am -9:45 am Break 9:45 am -10:15 am Discussion of Review 19:15 am -1 1:15 am What do you want for the future? Resources Rdded 1 1:15 am -11:55 am Solicitation Training 11:55am -12:35 pm Lunch 12:35 pm -12:59 pm Demonstration Solicitation Call 12:50 pm - 1:08 pm Plan Call Demonstrations 1:08 pm - 1:45 pm Call Practice 1:45 pm -Crashing Close Wind up Handout RLOHR i ~v~ 3~~~co ~c CEO S - - ~ to ~ j"/4~ p ~/'C./ _ ~ Y ` ~ r U /w 6,1,~ ! / ic~iAl2 O 4 JoQ~,~ ~a2r,r rr~O ~s ~ ~y - r~-------- - - - f-Y FAMILY SUPPORT SERVICES OF WEST HAWAII FINANCE COMMITTEE MEETING MINUTES October 20, 1999 PRESENT Gordon Fulmo, Dianne Simmons, Putty Clark, Robert Ho Chee Staff JoAnn Farnsworth 1 Presentation of Investment Options and Recommendations. a Ed Hendnckson of Pacific Century Investment Services presented for the Bank of Hawau Mr Hendnckson made the point that for FSSWH to move forward, we must identify our need for nsk tolerance and liquidity b Steve Bobko of Dean Witter also presented Mr Bobko reiterated those same points and further stated that he feels the FSSWH Investment Guidelines need further development. Decision of the committee was to use the "Dean Witter Fund Solution Plan Questionnaire & Investor Profile" to help identify issues I 2 Unemployment Trust. Members of the Finance Committee suggested that JoAnn Farnsworth call the Department of Labor as they felt that the State of Hawaii does not allow insurance on self-employment Section E Alcohol, Tobacco and Drug- Free Workplace Policy 7) If there is an incident where the direct service staff and supervisor disagree as to whether or not a report should be made, and the direct service staff remains convinced that a report is necessary and appropriate, then the direct service staff is obligated to make the CAN report In these cases of disagreement, there will be no negative repercussions to the employee for making the report despite the supervisor's difference of opinion. F. Controversial Service Modalities It is the intent of FSSWH that the agency will not use any treatment modalities, activities, or services that are deemed by the agency Board of Directors as controversial, restrictive or intrusive Agency staff will not prescribe or administer medications or other medical services, except in an extreme emergency. G. Staff Saecific Issues Icohol and Dru -Free Work lac It is the intent of FSSWH, and in accordance with the requirements of the Drug- Free Workplace Act of 1988, to prohibit all employees from engaging in any activity relating to the unlawful manufacture, distribution, dispensing, possession, use or being under the influence of a controlled substance or alcohol in the workplace or while on working time. This agency is committed to maintaining a safe, healthful and efficient workplace for its employees. The possession, use or sale of a controlled substance or alcohol in the workplace or while on working time, or at a public FSSWH event attended concurrently by consumers -may pose unacceptable risks for safe, healthful and efficient operations Therefore, each employee must abide by the terms of this procedure "Controlled Substance" refers to those drugs or other substances determined by law to have potential for abuse and which may lead to psychological or physical dependence. "Controlled substances' include, but are not limfted to, those drugs or substances commonly known as, cocaine, crack, marijuana, heroin, peyote, opium derivatives, amphetamines, and hallucinogenic substances. Purpose 1. To protect the health, safety, and property of employees, Family Support Services of West Hawaii, and the general public, and to insure the fitness and ability of employees to perform their jobs. 2 To establish a substance abuse awareness program and to assist employees in overcoming substance abuse and addiction problems. 3 To inform employees and applicants of the provisions of this procedure. EObcnve 1/24/01 1 (v 4 To insure fair and egwtable treatment of employees who are substance abusers involved in appropriate treatment Training Programs As part of our commitment to prevent alcohol and drug use in the workplace, FSSWH wdl establish adrug-free awareness and prevention program for all employees Elements of the program will include. 1 Dangers of drugs m the workplace. 2. Clarification of our procedure to maintain an alcohol and drug-free workplace. 3 Substance Abuse counseling available through utilization of our Employee Assistance Program 4 Penalties for conviction for drug abuse violations in the workplace. FSSWH encourages all supervisors and employees to participate in other programs and courses to team more about the dangers of alcohol and drug abuse Gwdelines For Initiatino Drug Testing: Drug testing will be required in the following situations or conditions: • At the discretion of management where an individual is invobed in a work- related injury or acadent • Where there is reasonable suspicion that substance abuse is taking place as evidenced by, but not limited to, one or more of the following o Frequent or unexplained absence o Poor interpersonal relations on the job o Abnormal work performance or personal behavior o Physical condition of symptoms of drug use o Discovery of drugs or paraphernalia during work When the suspicion exists, the supervisor (if program level staff) will immediately contact their Division Director. The Division Director wdl then either initiate the testing sequence or authorize the supervisor to do so. If the Division Director is unavailable, the Executive Director or their delegates wdl be contacted. The Executive Director or delegatee would likewise either initiate the testing or authorize the supervisor to do so on their behalf The employee wdl be taken immediately to the collection site by their supervisor (or Division Director or Executive Director) The supervisor will document employee's action(s) that resulted m the test and wdl submd to their Division Director, who in tum submits it to the report to the Executive Director within twenty-four hours. Time spent by any employee who undergoes a drug screen test or a search under this procedure, shall be considered compensable Ume worked. EAechve IRV01 17 Substances To Be Tested: Urine samples will be taken only under the direction of qualified collection personnel designated by the company or under the direction of a designated medical laboratory facility Testing will be done for the following substances Marijuana Cocaine • Opiates Amphetamines • Phencyclidine (PCP) Alcohol When an employee's test reading is positive, the employee will be notified of the findings Documentation of Druo Tests: Individual documentation includes: • Date of urine collection • Location of collection sRe • Identdy of the lab performing tests • Whether the test findings were "positive" or "negative", and if "positive" the name of the drug identified Agency documentation includes: • Total number of tests administered • For each category of testing: o The number of individuals who failed o Failure rate • Disposition of each employee who did not pass a drug test Search and Confiscation• FSSWH has the right, where there is reasonable suspicion to conclude that contraband may be present, to search employee's property on FSSWH property or job sites without prior warning. Any employee refusing to submit to such a search will be subject to disciplinary action, including termination. Any contraband or suspected contraband will be impounded and turned over to the authorities for examination and/or analysis A receipt will be issued for any seized property Corrective Action(s) Any employee who is found to have violated this prohibition may be immediately removed from the workplace and suspended without pay for an indefinite period of time, but no less than two weeks, pending an investigation and final decision on the appropnate disciplinary response. Failure to comply may result in termination. Elfeehve 124J01 1 R An employee who refuses to undergo drug screen testing or is found to have unauthorized drugs or alcohol present inhis/her body may be immediately terminated An employee who fails to provide an adequate sample for testing (or where there is evidence of sample tampering) may be subiect to termination As a condition of continued employment, all employees must notify the Executive Director of any criminal drug statute conviction for a violation occurring to the workplace or while on working time, no later than five working davs after such convection Employee's failure to comply may result in terminatton. An employee who sells or attempts to sell a controlled substance and/or the paraphernalia of a controlled substance or alcohol at the workplace, or while on working time, may be immediately terminated and the inadent will be reported to appropriate enforcement agencies The employee, if not terminated, will receive at a minimum a formal supervisory referral to FSSWH's Employee's Assistance Program for counseling around such behaviors. iolence In The Work lac It is the intent of FSSWH to encourage a safe work environment, and the agency will not tolerate verbal or physical intimidation, harassment, or threats of violence toward any employee Violence Prohibited Any employee who believes that the actions or words of a co-worker, consumer, visitor, or third party constitute intimidation, harassment, or a threat of violence should report it as soon as possible to his or her immediate supervisor, Division Director, or the Executive Director. All complaints of intimidation, harassment, or threats of violence will be investigated promptly and will be kept confidential to the extent possible Any employee who is found after appropriate investigation to have engaged in any intimidation, harassment, or threat of violence to another employee will be subject to appropriate disciplinary action, up to and including termination "Violence" is defined to include physically harming another, shoving, pushing, harassment, verbal or physical intimidation, coercion, brandishing weapons, and threats or talk of violence. iair~~.~ irzaoi t o Sec[ion E Alcohol, Tobacco and Drug- Family SuppoR Services of West Hawau Free Workplace Policy 75-5759 Kuakmi Hwy Ste 203 Kadua-Kona HI 96740 Family Support Services of West Hawaii Pot=cy: SMOKING IN THE WORKPLACE Date Adopted:- Approved by: ~ ~ ' E ecuti a Director Revised 8/1/91 SMOKING IN THE WORKPLACE POLICY. In accordance with Legislative Act X289, extending to those working on behalf oP the State the protections against exposure to second-hand smoke which have already been provided to those working in government offices, the Family Support Services of West Hawaii, is adopting the following policy concerning smoking. PROCEDURE. 1. There will be no smoking in the offices oP the Family Support services of West Hawaii. 2. There will be no smoking by employees at any Time Out Nursery or Family Resource Center site during sessions. 3. There will ne no smoking at any area where there are children present. This includes cars while transporting client families, waiting rooms, client homes, etc. 4. A11 effort will be made to educate workers and clients to the dangers of second-hand smoke to both fetal and child health. 5. Support will be provided as appropriate for employees and clients who wish to discontinue smoking. A Un(ted way Agenq . Stephen K Yameshtro ~ Ha[ry A Taka}tasht Mayor .aweew~ • Director COUN'T'Y Of ~L41K~41`T DEPARTMENT OF FINANCE 25 Aupunt Strew, Room l 1 B • Hilo, Hawen %720.4252 (808) %1.8234 Fez(808) %1-8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02) FINANCIAL QUESTIONNAIRE Please include as an attachmrnt an explanation for all "NO" answers to quesLoas #1 thru #11 below Y~es,/ No ,L{~~J,/ ? 1. Has the agency operated contmuotuly for the pest three (3) years? ,L1~~J,/ ? 2. Has the agwcy operated w[th a posmve cash flow for the pest three (3) years? L1Q ? 3 Does your Berard of Duoctors approve a deta[led cash flow budget before the begmmag of each fiscal year? ,L-(V,// ? 4. Do your Board meeting minutes show that quarterly 5nanctal statements are approved? ,L1~~Q,,// ? 5 Is your egwty balance at least 20% of your Total Liability balance? qd ? 6. Is your Total Cttttent Asset balance larger that[ your Total Cwreot Ltabihty balance? IYI ? 7. Are benlt reconc[liaaom and accounting performed by someone other then the ehac~ a[gaatory? 8. Are you fully insured for the agency's vehicle(s) and bwldmg(s)? L14' 9 Is your Workers' Compensauon at least 2% of payroll? L1~a/ ? l0. Are you current (non-delmqurnt 1 on all payroll and payroll taw payments? L1Q ? l 1. Is the agency free of any pend[ng hngahon, liens or~udgments~ ? ~ 12. Within the past 12 months, has the agency applied for vendor or battle credit and was dented credit? If yes, Please explain. As the grant applicant, ! cert?jy that the agency has satufactonfy responded to each otters above quatlons and upturned os needed ! hereby certify that this tnfornwt/on u true and correct to the bat ojtey bww/edge Agrn~,: Family Support Services of West Hawaii Photx: 326-7778 Prepared by. Karin Pearson-Schoppe/Bookkeeper Pnta NamdCitk 5 e C~fi~~,. Donald Bebee 1• PrNt Names of Etaeuhra Dnaceor FINANCIAL QUESTIONNAIRE ATTACHMENT Question # 9 Is your Workers' Compensation at least 2% of payroll Answer No Explanation We have worked with our Insurance Agent, researching and applying to different Insurance Companies, to get the best rate possible We have effectively done this and lowered our Workers' Compensation premium to approximately 1% of payroll FAMILY SUPPORT SERVICES OF WEST HAWAII (A Hawaii Non-Profit Corporation) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 1999 A profrssional Corporanon 1043 Malrawoo Avenue Sulte 205 M~tiww, H~w~ll 96768 (808) 572.2978 TABT.E OF CONTENTS Page Independent Auditor's Combined Report on Banc Ftanctal Statements and Supplemental Schedules 1 Financial Statements• Statement of Financial Pos~tton 3 Statement of Activity 5 Statement of Functional Expenses 6 Statement of Changes in Net Assets 7 Statement of Cash Flows 8 Notes to the Ftancial Statements 9 Schedule of Federal Awards 13 Independent Audttot's Report on Compliance and Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed to Accordance with Government Aud:ttng Standards 14 Independent Audrtot's Report on Compltance wtth Requirements Appltcable to Each Major Program and Internal Control Over Compliance to Accordance wtth OMB Ciroulaz A-133 16 Schedule of Ftndtngs and Questioned Costs 18 Summary Schedule of Prior Audtt Findtngs Not Applicable Corrective Action Plan 23 ~~~'a~-e~~~ar~a,~ ~a~~tia,~t 7043aaa.SY~w,~use, ~ite P05 .~aurao, e~auiau 96768 ,~iPone 80d 5JP- P978 .~az 80~ 571- 8007 INDEP NDENT A mITOR'C OMBINED FPORT ON TH B SI FINANC'rAr STATEMENTC AND C 1PPL .b4Eh^.'A . R .H .D TLEC To the Boazd of Directors of Family Support Services of West Hawaii Kailua-Kona, Hawazi 96740 We have audited the accompanying statement of financial position of Family Support Services of West Hawaii as of June 30, 1999, and the related statements of activities, functional expenses, changes in net assets and cash flows for the year then ended. These financial statements are the responsibility of the Organization's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standazds applicable to financial audits contained m Government Audrt:ng Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Family Support Services of West Hawaii as of June 30, 1999, and the changes in its net assets and its cash flows for the yeaz then ended in conformity with generally accepted accounting principles. In accordance with Government Auditing Standards, we have also issued our report dated September 28, 1999 on our consideration of the Organization's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grants Board of Directors Farnily Support Services of West Hawaii, Inc Page 2 Our audit was performed for the purpose of forming an opinion on the basic financial statements of Family Support Services of West Hawazi taken as a whole. The accompanying schedule of federal awards is presented for purposes of additional analysis as required by U S Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profrt Organizations, and is not a required part of the basic financial statements Such information has been subjected to the auditing procedures applied m the audit of the basic financial statements and, in our opinion, is fazrly stated in all matenal respects, in relation to the basic financial statements taken as a whole Makawao, Hawaii September 28, 1999 FAMILY SUPPORT SERVICES OF WEST HAWAII Statement of Financial Position June 30, 1999 (Wih Comparative Totals for the Year Ending June 30, 1998) ASSETS 142$ CURRENT ASSETS Cash Checlang - BOH $ 4,501 $ 5,445 Savings - HCFCU 598 40,407 Savings - BOH 50,769 10,982 Certificates of Deposit -Unrestricted 152,016 146,400 Petty Cash 400 200 Total Cash 208,284 203,434 Accounts Recavable -Grants and Contracts 118,946 60,548 Prepaid Expenses 23,726 26,417 Total Cutrent Assets 350,956 290,399 FIXED ASSETS (Note 2) Furniture and Egwpment 114,521 88,716 Vehicles 28,646 15,500 Leasehold Improvements 11,187 11,187 154,354 115,403 Accumulated Depreciation (88,499) (78,671) Net Fixed Asses 65,855 36,732 CERTIFICATES OF DEPOSIT -ENDOWMENT (Note 3) 41,955 35,736 RENT SECURITY DEPOSIT 5,575 3,925 TOTAL ASSETS $ 464,341 S 366,792 The eccompenymg noise end Auditor's report an en integral part of thsss financial statements. Pegs 3 FAMILY SUPPORT SERVICES OF WEST HAWAII Statement of Financial Position June 30, 1999 (With Comparaave Totals for the Year Endmg June 30, 1998) LIABILITIES AND NET ASSETS 1999 1998 CURRENT LIABILCCIES Accounts Payable S 47,686 S 24,178 Profit Shanng Plan Payable (Note 5) 26,308 19,551 Deferred Revenue (Note 4) 58,170 16,035 Accrued Payroll and Taxes 32,928 33,471 Total Current Ltabil~aes 165,092 93,235 NET ASSETS (Note 3) Unrestricted Net Assets 240,944 191,534 Temporarily Restnaed Net Assets 38,305 46,306 Permanently Restnaed Net Assets 20,000 35,717 Total Net Assets 299,249 273,557 TOTAL LIABILITIES AND NEC ASSETS S 464,341 S 366,792 Tha xcompsnymq notsa and Auditor's report are an mtepral part of these }mancul atstementa Page 4 FAMILY SUPPORT SERVICES OF WEST HAWAII Statement of Activity For the Year Ended June 30, 1999 (Wtrh Compazaave Totals for the Yeaz Ended June 30, 1998) 1999 Temporarily Permanently 1998 Utuesmtted Resmtted Resmtted Total Total PUBLIC SUPPORT Government Contratts -State and Counry 51,134,992 51,134,992 51,090,715 FederalContratts and Pass Through Funds 638,774 638,774 166,472 1,773,766 1,773,766 1,257,187 CONTRIBUTIONS AND REVENUE Grants from Foundaaons and Others 131,258 131,258 315,250 Conmbuaotts 73,779 511,099 84,878 49,362 Revenue far Spettal Proletts 29,408 29,408 47,126 Interest Income 11,161 11,161 9,210 Otherlncome 2,362 2,362 2,281 Net Assets Released from Resmrnons 48,508 (48,508) 0 - 267,068 (8,001) SO 259,067 423,229 Total Pubhc Support and Unresmtted Revenue 2,040,834 (8,001) 0 2,032,833 1,680,416 EXPENSES Programs Family Preservation 545,315 545,315 560,890 Early Childhood 501,582 501,582 25,712 Healthy Start 415,164 415,164 544,092 Youth Development 266,263 266,263 336,600 Total Programs 1,728,324 1,728,324 1,467,294 Suppornng Sernces 215,468 215,468 217,530 Fundraumg 63,350 63,350 49,523 Total Expenses 2,007,142 0 0 2,007,142 1,734,347 Excess Revenue Over (Under) Expenses 533,692 (58,001) SO 525,691 (553,931) The accompanying notes end Auditor's report ere an integral part of these financial statements Pape 5 F,4MILY SUPPORT SERVICES OF WEST HAWAII Statement of Functional Expenses For the Yeaz Ended June 30, 1999 (Wr[h Comparative Totak for the Year Ended June 30, 1998) 1999 Program Suppomng 1998 Sernces Semces Fundratsmg Total Total Wages 51,024,985 $139,215 $35,027 $1,199,227 $1,052,537 Oua~de Sernces (5120,000 for KCPC) 137,850 880 138,730 135,621 Health Insurance and Benefiu 105,619 14,607 3,348 123,574 92,322 Payroll Taxes 95,605 13,111 3,141 111,857 102,450 Rent 77,787 9,733 960 88,480 67,986 Supphes 68,035 70 1,103 69,208 39,423 Mileage Reimbursement 45,229 255 45,484 43,797 Trauung and Conference (Travellncl.) 38,217 1,117 666 40,000 32,105 Pro)ett Expenses 38,464 38,464 37,156 Telephone 25,033 2,781 27,814 20,797 Egwpment Rentals 764 18,127 18,891 10,520 Utilities 15,850 1,981 176 18,007 15,790 Depreaaaon 14,217 3,111 17,328 16,012 Insurance 15,777 15,777 14,863 Other Expenses 5,466 2,067 3,423 10,956 10,749 FundraumgExpense 9,636 9,636 1,176 Postage, Ptmting and Advetvsmg 7,940 1,210 461 9,611 8,332 Chant Assistance 8,181 8,181 0 Bookkeeping 7,458 7,458 11,491 Program Enhancement 5,092 5,092 575 Reparn and Maintenance 3,305 62 3,367 8,604 Accreditation Fees 0 12,041 Total Expenses $1,728,324 5215,468 563,350 $2,007,142 51,734,347 The eeeompanyinp notes and Auditor's report are an intapral pert of chess financial statements Paps 8 FAMILY SUPPORT SERVICES OF WEST HAWAII Statement of Changes in Net Assets For the Year Ended June 30, 1999 Temporanly Permanently Total Unrestncted Restricted Restncted Net Assets Net Assets, June 30, 1998 $191,535 $46,306 $35,717 $273,558 Reclassification 15,717 (15,717) 0 Excess Revenue Over (Under) Expenses 33,692 (8,001) 0 25,691 Net Assets, June 30, 1999 $240,944 $38,305 $20,000 $299,249 The accompanying notes and Auditor's report are and integral part of these financial statements Page 7 Family Support Services of West Hawaii Notes to the Financial Statements June 30, 1999 Note 1 ORGANIZATION Family Support Services of West Hawai was incorporated in April, 1981 as anon-profit corporation under the laws of the State of Hawaii The Agency's mission is to support faznilies and communities in providing love and care for our children In fulfilling this mission, the Agency operates programs that assist and support families with children Funding for the programs is primanly through government contracts and vanous fotmdation grants. Family Support Services of West Hawaii operates facilities and programs to Kailua-Kona, Waimea, Hawi and Kau on the Btg Island of Hawai. Family Support Services of West Hawaii is exempt from Federal income taxes pursuant to Internal Revenue Code section 501 (c) (3), and exempt from State rncome taxes under Section 416-19 and 416-20 of the Hawaii Revised Statutes. Therefore, no provision for Federal or State rncome taxes is required for the financial statements Note 2 SUIvIlvIARY OF SIGNIFICANT ACCOUNTING POLICIES Revenue and Exnenc_e Reco iQ to ion. Faintly Support Services of West Hawaii uses the accrual method of accounting Under this method of accounting, revenue is recognized when earned rather than when received and expenses are recognized when incurred rather than when paid. For contributions and donations, revenue is recognized when the gift is received. For government grants and contracts, revenue is recognized as the applicable requirements are fulfilled. Accounts Receivable represents revenue earned and not yet received. Proper and Equipment: Property and equipment are stated at cost. Depreciation is computed on the straight-line basis over the estimated useful lives of the assets, which range from 3 to 8 years. Donated property and equipment are recorded as revenue at their estimated fair value. Such donations aze reported as unrestncted revenue unless the donor has restncted the donated asset to a specific purpose. Assets purchased with contract funds revert back to the grantee upon termination of their intended use. The cost of assets to which the Organization does not retain tale as of June 30, 1999, was S17,895. a h and sh Egwvalents: For the purpose of the statement of cash flows, cash is defined as demand deposits, petty cash on hand, savings accounts and certificates of deposit Page 9 Family Support Services of West Hawaii Notes to the Financial Statements June 30, 1999 Note 3 NET ASSETS The Family Support Services of West Hawaii has conformed to Statement of Financial Accounting Standazds (SFAS) No. 117, "Financial Statements of Not-for-Profit Orgamzat~ons" Accordingly, the Agency is required to report information regazdmg its financial position and actrvihes according to three classes of net assets• unrestricted net assets, temporarily restncted net assets and permanently restncted net assets Temporanly restncted net assets represents restricted grants and funds received from foundations and donors for which the restriction had not yet been fulfilled as of June 30, 1999 The remaining funds of $38,305 will be used for various special protects and programs specified by the donors Permanently restricted net assets represents $20,000 received from Bank of Hawau for an endowment. The endowment fund will be invested m perpetuity for the purpose of helping to provide sustainable funding of programs and services which support the mission of Family Support Services of West Hawazi. The following analysis shows the total endowment fund as of June 30, 1999 Permanently Restricted Donations $20,000 Boazd of Directors Appropriation of Unrestricted Funds 21,000 Interest and Dividends on Invested Funds 955 Total Endowment Fund $41,955 Note 4 DEFERRED REVENUE Deferred revenue represents funds received from government and foundation contracts which were not yet earned as of June 30, 1999. The contracts allow for these funds to be used and, thus, earned m the subsequent fiscal yeaz. Note 5 ANNUITY PAYABLE The Agency has a Section 403(b) tax sheltered annuity plan for all full-time employees who meet certain length of service requirements The plan provides for the Agency to contribute a predetermined percentage (as established by the Board of Directors) of the plan participants' monthly salary into certain investment funds selected by the part~etpant. Annuity payments to be made m the future aze provided for under one of several options selected by the participant During the fiscal yeaz 1999, the Board of Directors elected to contribute 3% of eligible employee wages which aggregated to approximately $22,000. Page 10 Family Support Services of West Hawaii Notes to the Financial Statements June 30, 1999 Note 6 USE OF ESTIMATES The prepazation of financial statements in conformity with generally accepted accounting pnnciples requires management to make estimates and assumptions that affect certain reported amounts and disclosures Accordingly, actual results could differ from those estimates Note 7 RECONCILIATION OF EXCESS EXPENSES OVER REVENUE AND SUPPORT WITH NET CASH USED BY OPERATING ACTIVITIES Excess Revenue and Support Over Expenses $ 25,691 AdJustments to reconcile change in unrestncted net assets to net cash provided by operating activities• Depreciation 17,328 Increase in Accounts Receivable (58,398) Decrease in Prepaid Expenses 2,691 Increase in Deposits ( 1,650) Increase in Accounts Payable 23,508 Decrease in Accrued Payroll ( 543) Increase in Accrued Pension 6,757 Increasetn Deferred Revenue 42.135 Net Cash Provided by Operating Activities $ 57,519 Note 8. CONTINGENCIES Dunng the year ended June 30, 1999, the Organization received approximately 65% of its revenue directly from State of Hawaii contracts Significant reductions, if any, could have an adverse effect on the Organization's ability to continue operations The ultimate determination of amounts received under these programs generally is based upon allowable costs reported to and audited by the government. Until such audits have been completed and a final settlement has been reached, there exists a contingency to refund any amount received in excess of allowable costs. Management believes that the probability of this occurring is remote Page 11 Family Support Services of West Hawaii Notes to the Financial Statements June 30, 1999 Note 9 FUTURE LEASE PAYMENTS The Agency leases facilities m several locations m order to fulfill rts mission In addition, the Agency entered into certain operating leases for equipment The following schedule shows the noncancellable portion of lease obligations to Family Support Services of West Hawazi 2000 $41,351 2001 522,867 2002 $20,088 2003 $18,659 2004 $ 5,515 Note 10 SHORT-TERM BORROWINGS The Agency has avazlable with a bank, a $100,000 unsecured short-teen ]me of credtt expinng m Apnl 2000. The line provtdes for interest at 2% above the bank's base rate. No borrowings were outstanding under the line at June 30, 1999. Note 11 FINANCIAL STATEMENT PRESENTATION The financial statements include certain pnor-year summanzed compazative information in total but not by net asset class. Such infonnatton does not include suffictent detail to constitute a presentation m confonmty with generally accepted accounting principles. Accordingly, such mformanon should be read m conjunctton with the Orgamzation's financial statements for the year ended June 30, 1998, from which the summanzed mfonnatton was denved Note 12 FUNCTIONAL ALLOCATION OF EXPENSES The costs of providing the vanous programs and activities have been summarized on a functional basis m the statement of activrt~es. Accordingly, certain costs have been allocated among the programs and supporting services benefited. Page 12 FAMILY SUPPORT SERVICES OF WEST HAWAII Schedule of Federal Awazds For the Yeaz Ended June 30, 1999 Federal Grantor /Pass-through Federal CFDA Grant Federal Grantor/ProeramTitle Number Number F.xpenri~r„rrc United States Department of Education State of Hawazi -Dept of Health Infants and Toddlers with Disabilities 84.181A H181A60091 $123,340 Parents and Children Together / Pazental Assistance Centers * 84.310A S310A50143 $151,354 State ofHawaii -DHS / OYS Safe & Drug-free Schools Act 84.186 DHS-98-OYS-6149 $ 50,000 Office of Juvenile Justice and Delinquency Prevention Departmrnt of Justice State of Hawaii -DHS / OYS Juvenile Justice and Delinquency Prevention Act 16 540 DHS-98-OYS-6267 $ 1,457 Umted States Department of Health and Human Services Transitional Living 93 550 09CX5006/O1 $ 55,895 Eazly Head Start • 93 600 09YC0404/Ol $107,516 Eazly Head Start " 93 600 09YC0404/02 $144.271 Totals $633,833 ' MaJor Program Page 13 /GI((/~oU. ~L_G/~~(Qr~(/l~G/ (/j VG/ t~l C/ eJ4~ ~~~~i.'11G(i/GLGIi ~~``~fQi~G~Ji 7049..f!%a.L<vwao.S?1ixn~e, ,>°rul~ POS rl~a.Ea~vao, `e~°aioau 96J68 .~oae 80B SJP- P9J8 ,9ax 80B SJP- 800J REPORT' ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENTAUDITING STANDARDS The Boazd of Directors Family Support Servtces of West Hawatt We have audited the financial statements of Farmly Support Servtces of West Hawazi as of and for the year ended June 30, 1999, and have issued ow report thereon dated September 28, 1999 We conducted ow audit in accordance with generally accepted auditing standazds and the standards applicable to 5nancial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Compliance As part of obtazmng reasonable assurance about whether the Orgamzation's financial statements aze free of matenal misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an optmon. The results of ow tests disclosed no instances of noncompliance that aze required to be reported under Government Auditing Standards Internal Control Over Financial Rpportine In planning and performing ow audit, we considered the Organization's tntemal control over financial reporting in order to determine ow auditing procedwes for the purpose of expressing ow opinion on the financial statements and not to provide assurance on the tntemal control over financial reporting Our consideration of the internal control over financial reporting would not necessanly disclose all matters in the internal control over financial reporting that might be material weaknesses. A matenal weakness is a condition in which the design or operation of one or more of the tntemal control components does not reduce to a relattvely low level the nsk that misstatements in amounts that would be material to relation to the financial statements being audited may occw and not be detected within a timely penod by employees in the normal course of performing their assigned functions Page 14 Boazd of Directors Family Support Setv~ces of West Hawan We noted no matters involving the mtemal control over reporting and tts operation that we consider to be matenal weaknesses This report is intended for the mfonnatton of the audit committee, management and federal awazdtng agencies and pass-through entities. However, this report is a matter of public record and its dtstnbutton is not limited Makawao, Hawazt 96768 September 28, 1999 Page 15 ~~s~a~e.~~~a~~ ~°asyza~~ctaaic 7049.d~a.!°au^aa .~aenue, ..7°u.~te POS .~n.~aiaao, eta aau 96J68 .~i~wu 80B 5Jp P978 .~ax 80B 5JR 800J REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 The Boazd of Directors Family Support Services of West Hawaii ('omohance We have audited the compliance of Family Support Services of West Hawazi with the types of compliance requirements described rn the U. S ice of Management and Budget (OMB) Crrcular A-133 complrance Supplement that arc applicable to each of its mayor federal programs for the yeaz ended June 30, 1999. The Organization's major federal programs aze rdenti£ed in the summary of auditors results section of the accompanying schedule of findings and questioned costs. complrance with the requirements of laws, regulations, contracts and grants applicable to each of its major federal programs is the responsibility of Family Support Services of West Hawaii's management. Our responsibility is to express an opinion on the Organization's compliance based on our audit. We conducted our audit of compliance in accordance with generally accepted auditing standards, the standards applicable to financial audits contained in Government Audrtrng Standards, Issued by the Comptroller General of the United States; and OMB Circulaz A- 133, Audits of States, Local Governments, and Non-Profrt Organrzatrons. Those standards and OMB Circulaz A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and matenal effect on a mayor federal program occurred. An audit includes examimng on a test baste, evrdence about the Organization's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion Our audit does not provide a legal determination on the Organization's compliance with those requirements As descnbed to items 1 and 2 in the accompanying schedule of findings and questioned costs, Family Support Services of West Hawaii did not comply with requirements regarding matching and policy cornmtttee members that aze applicable to its Early Head Start program. Compliance with such requirements is necessary, in our opinion, for Family Support Services of West Hawaii to comply with requirements applicable to that program. Page 16 Boazd of Directors Family Support Services of West Hawaii In our opinion, except for the noncompliance descnbed In the preceding paragraph, the Organization complted, in all matenal respects, with the requirements referred to above that aze applicable to each of its maJor federal programs for the yeaz ended June 30, 1999 Intemal Control Over Com li n The management of Family Support Services of West Hawaii is responsible for establishing and maintaining effective Intemal control over compliance with requirements of laws, regulations, contracts and grants applicable to federal programs In planning and performing our audit, we considered the Orgamzation's Intemal control over compliance with requirements that could have a direct and matenal effect on a maJor federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on Intemal control over compliance In accordance with OMB Circulaz A-133 We noted certazn matters involving the Intemal control over compliance and Its operations that we consider to be reportable conditions. Reportable conditions Involve matters coming to oar attention relating to slgmficant deficiencies in the design or operation of the Intemal control over compliance that, In our Judgement, could adversely affect the Organization's ability to administer a maJor federal program in accordance with the applicable requirements of laws, regulations, contracts and grants. Reportable conditions aze descnbed In the accompanying schedule of findings and questioned costs as items 3 and 4 A material weakness is a condition In winch the design or operation of one or more of the Intemal control components does not reduce to a relatively low level the risk that noncompliance with the applicable requirement 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 within a timely penod by employees in the normal course of performing their assigned functions. Our consideration of the Intemal control over compliance would not necessarily disclose all matters In the Internal control that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that aze also considered to be matenal weaknesses. However, we believe none of the reportable conditions descnbed above Is a matenal weakness. This report is intended for the information of the audit committee, management and federal awazdtng agencies and pass-through entities However, this report is a matter of public record and Its distnbution is not limited Makawao, Hawaii 96768 September 28, 1999 Page 17 FAMILY SUPPORT SERVICES OF WEST HAWAII, INC Schedule of Findings and Questioned Costs For the yeaz ended June 30, 1999 A SUMMARY OF AUDIT RESULTS The auditors' report expresses an unqualified opinion on the financial statements of Faintly Support Services of West Hawatt, Inc No reportable conditions were disclosed dunng the audit of the financial statements No instances of noncompliance matenal to the financial statements of Faintly Support Services of West Hawaii, Inc. were disclosed dunng the audit. Two reportable condtttons were disclosed dunng the audit of the tntemal controls over maJor federal award programs The auditors' report on compliance for the maJor federal awazd programs for Family Support Services of West Hawaii, Inc. disclosed two instances of noncompliance Audit findings relative to the major federal awazd program for Family Support Services of West Hawaii, Inc. is reported in part C. of this schedule. The programs tested as major programs aze. 1) Eazly Head Start (CFDA #93.600) 2) Parents and Children Together (CFDA #84.310A) The threshold for distinguishing maJor programs was 5300,000. Family Support Servtces of West Hawaii, Inc. was detetmined to be a high-nsk auditee. B. FINDINGS FINANCIAL STATEMENT AUDIT None noted. C. FINDINGS AND QUESTIONS COSTS -MAJOR FEDERAL AWARD PROGRAM 1 Compliance with grant requirements -Matching requirement Cntena. The Eazly Head Start grant requires a 20% match of non-federal expenditures Dunng the yeaz, the Organization was able to obtain about 14% in matching expenditures Effect• The matching requirement was not fulfilled. Page 18 FAiVIILY SUPPORT SERVICES OF WEST HAWAII, INC Schedule of Findings and Questioned Costs For the yeaz ended June 30, 1999 Cause Due to this being the first year of the grant, many of the volunteers and other in- land donations were not recorded as they occurred As a result, matching goods and services were not able to be substantiated dunng the audit. Recommendation The Organization should maintain a three nng border of all in-kind, matching services and goods received for the Eazly Head Start program. The company should make available to all Early Head Stazt employees an in-kmd documentation form that shows the services or goods received, value, purpose and donor's signature For matching funds received and spent, these funds should be rocorded in the financial statements in a way that they can be readily identified as Eazly Head Start matclvng funds Response. A system has been devised to capture all in-kind donations. This includes: statements of teacher volunteer hours which document parent volunteer time and aze signed at each home visit; statements of in-land contributions with a place for signature of donors, and statements of meeting attrndance. There is also a Statement of Volunteer hours that accounts for family hours in volunteer activities that aze other than teaching These aze now being takrn out to each activity (home visit, meeting, etc.) and being collected and tallied on a monthly basis as advised by the accounting firm. We will account for these activities in spreadsheet form with each column accounting for a specific activity realm on a quarterly basis for the bookkeeper to report on the Federal Quarterly financial accounting. The State Depaztment of Health cash in-land was disallowed because we were not yet serving families and could not account for the percentage of families using the pazrnt support, eazly childhood developmrnt and respite caze services being provided by staff According to the Federal Register dated Monday, June 1, 1998 entitled "Part III Office of Management and budget; Cost principles for Non-Profit Organizations; Notice;' certain public relations costs are allowable when they are necessary for program outreach effort. The Deparenent of Health funds were used to pay the salanes of early childhood development facilitators who were placed in the communities that were to be served by Eazly Head Stazt Home-Based option after the start-up and framing period. Until that time, these community-based groups served the Eazly Head Start eligible population with supportive, family-centered services and provided the information about the program then used in the recruitmrnt effort after Januazy, 1999 when the program began serving its first families 2. Compliance with grant requirements -Policy Council Membtrs Criteria. At least 51 % of the members of the Eazly Head Stazt policy council must be the pazents of currently enrolled childrrn During the yeaz, no parents of currently enrolled children were members of the policy council. Page 19 FAMILY SUPPORT SERVICES OF WEST HAWAII,INC Schedule of Findings and Questioned Costs For the year ended June 30, 1999 Effect This specific requirement of the grant was not in compliance Cause• The policy council rs still the rntenm policy council and was established before any children were admitted into the program. All three of the pazents on the policy council, which represents 60%, were selected before services began to families, but all would have been eligible for Eazly Head Start. The first fully elected council will not be seated until Mazch 2000. As a result, the situation was unavoidable in this first yeaz of Eazly Head Stazt Recommendation Our recommendation rs to add members to the council of pazents who have currently enrolled children. Response• It rs the intent of Faintly Support Services of West Hawau, Inc to add members to the Policy Council who are carolled parents as establtshed in the Eazly Head Start governance procedures. According to those procedures, the Interim Policy Council was chosen by the agency's Boazd of Directors to reflect the program's compliance with the Eazly Head Start grant requirements before the program was scrvtng parents. The pazents chosen by the Board reflected all the requirements for pazents who were to be enrolled This group was comprised of 5ve members, three of whom were Early Head Start eligible. Thus group then worked with the Board of Directors to establish the Govcmance Procedures and the planning calendaz that established the election of parents to the Policy Group Council rn February of each yeaz to be seated in March. We did not yet have enough pazents enrolled to February of 1999 to hold an election, and the Governance Procedures had not yet been approved. The program was still in its enrollment and recrurttng stage Since that ttme, the Home-based program option has included Pazent Committee meetings monthly at each geographic location served. The mission of these Pazent Committee meetings according to Head Start Performance Standazd 1304.50 (a) (1) is to allow parents to become fatniliaz with and receive trarmng m their role m the shazed governance of the Early Head Stazt Program Thts is paztrculazly important to us, as many of the members of the Parent Committees aze adolescent parents, and this is their first entry into the field of governance. The Performance Standards garde us to provide training and the opportunity for Pazent Committees to nominate and elect pazent representatives to the Council Performance Standard 1304 50 (b) (7) also states that pazent members must stand for electron or re- election annually, and that Policy Councils may not be dissolved until successor Councils are elected and seated. It has always been our intention to formally elect our new Policy Council Pazents in February 2000, through official nominations and electrons at the Pazent Committee level. Page 20 FP.ivIILY SUPPORT SERVICES OF WEST HAWAII, INC Schedule of Findings and Questioned Costs For the yeaz ended June 30, 1999 3 Reportable Condition - Internal Control Momtonng Condition The Organization had not yet implemented a complete system for monitonng compliance with Early Head Start grant requirements. Cntena• The Organization is responsible to establish and implement procedures that will ensure the Organization effectively complies vnth federal regulations Effect Because these procedures have not yet been implemented, documentation as to compliance was difficult to obtain rather than readily available. Therefore, there exists the possibility that matenal requirements could be ninon-compliance Cause: This is the Organization's first year with the Eazly Head Start grant. During the first yeaz, Itrnited resources were used piunanly to implement the program aspects of the grant. As a result, adrniustrative aspects of the grant were not fully implemented as of June 30, 1999. Recommendation: We recommend that the Organization receive specific framing from federal employees who have direct knowledge of implementing an effective system for monitonng compliance with Early Head Start grant requirements. Since the gratit only allows for 15% administration expendittines, this tiaintrig will have to be pazd for as in- kind or out of matching funds. Response: Eazly Head Start has three azeas for which it is accountable: Chuid Development and Health Servrces, Family and Community Partnerships and program design. For each of these there are the following categories of management systems: Program Governance, Planning, Communication, Record-keeping and Reporting, On- going Monitoring, Self Assessment, Human Resources and Fiscal Management. There seems to be no easy way to learn all about Head Start and we learn about systems as we get good guidance from our consultants and ask questions from the field when we know enough to ask the questtons There are two recommendations we aze considering: One is to attend the National Head Start Tiainmg Institute m April 2000 m Washington, DC, as Mr. Howard Gesbeck, and accountant with William Young Associates will be presenting a two day course in the OMB and Head Start Management. The second is that the Organization apply for Mr. Gesbeck's wed site for which he chazges a fee of $50 per month for supplying the Organization with all cumnt Federal regulations and implementation notifications especially those regarding Head Start The Organization has also ordered the Managers' Manual from Head Start Publications Office. Page 21 FAMILY SUPPORT SERVICES OF WEST HAWAII, INC Schedule of Findings and Questioned Costs For the yeaz ended June 30, 1999 4 Reportable Condition -Employee Workload Condition. The workload of Eazly Head Start employees is such that it does not permit them to be mindful of mtemal control systems relating to grant compliance and admunistration Cntena The workload of individuals assigned to the Eazly Head Start grant should allow for nine to focus on compliance requirements and administrative duties. Effect Some procedures for monitoring grant compliance were not performed Cause• The grant allows for 15% administrative expenses which for the year ended June 30, 1999 amounted to 37,768 This amount is not enough. ARer allowing for basic accounting, office and equipment expenses, there are not enough funds to pay a program director to start-up the program, administer services to be provided and implement and monitor mtemal controls over grant compliance. In addition, this is the fust year of the grant which requires more program director time. As a result, this situation was unavoidable. Recommendation We recommend that the Organization receive a vanance for the next yeaz so that internal control procedures and compliance requirements can be focused upon in more depth. As an ongoing measure, we recommend that more of the compliance monitonng and documentation be done by direct program employees as they provide services. Response: The IS% restnction on administrative costs is difficult to work within for this small program In order to mazntain the Organization's administrative indirect costs, the direct providers of the West Hawaii Eazly Head Start program must provide direct services The accountant's suggestion to request a variance is one that would be worth pursuing and the Organizations intends to seek a variance dunng the start-up phase of the program D SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS NONE Page 22 FAMILY SUPPORT SERVICES OF WEST HAWAII, I:~IC Corrective Action Plan For the yeaz ended June 30, 1999 1 Compliance with grant requirements -Matching requirement A system has been devised to capture all in-kind donations Tlus includes statements of teacher volunteer hours which document pazent volunteer time and are signed at each home visit, statements of in-land contnbutions with a place for signature of donors, and statements of meeting attendance There is also a Statement of Volunteer hours that accounts for family hours in volunteer activities that aze other than teaching These aze now being taken out to each activity (home visit, meeting, etc.) and being collected and tallied on a monthly basis as advised by the accounting firm We will account for these activities to spreadsheet form with each column accounting for a specific activity realm on a quarterly basis for the bookkeeper to report on the Federal Quarterly financial accounting The State Department of Health cash in-land was disallowed because we were not yet serving families and could not account for the percentage of families using the pazent support, early childhood development and respite caze services being provided by staff According to the Federal Register dated Monday, June 1, 1998 entitled "Part III Office of Management and budget; Cost pnnciples for Non-Profit Organizations; Notice," cerrarn pubkc re/atrons costs are allowable when they are necessary jor program outreach ejjort The Department of Health funds were used to pay the salanes of eazly childhood development facilitators who were placed in the communities that were to be served by Eazly Head Start Home-Based option after the start-up and trazmng penod. Until that time, these commumry-based groups served the Eazly Head Start eligible population with supportive, family-centered sernces and provided the information about the program then used in the recruitment effort after January, 1999 when the program began serving its first families. 2 Compliance with grant requirements -Policy Council Members It is the intent of Faintly Support Services of West Hawaii, Inc. to add members to the Policy Council who aze etrolled pazcnts as established in the Eazly Head Start governance procedures. According to those procedures, the Intenm Policy Council was chosen by the agency's Boazd of Directois to reflect the program's compliance with the Eazly Head Start grant requirements before the program was serving parents The pazcnts chosen by the Boazd reflected all the requirements for pazcnts who were to be enrolled. This group was compnsed of five members, three of whom were Eazly Head Stan eligible. This group then worked with the Board of Directors to establish the Governance Procedures and the planning calendaz that established the election of parents to the Policy Group Council in February of each yeaz to be seated in March. We did not yet have enough pazcnts etrolled in Februazy of 1999 to hold an election, and the Governance Procedures had not yet been approved Page 23 FAMILY SUPPORT SERVICES OF WEST HAWAII, INC Corrective Action Plan For the yeaz ended June 30, 1999 The program was still in its enrollment and recruiting stage Since that time, the Home- based program option has included Pazent Committee meetings monthly at each geographic location served The mission of these Pazent Committee meetings according to Head Start Performance Standard 1304 50 (a) (1) is to allow pazents to become familiaz with and receive framing in their role in the shared governance of the Early Head Stan Program Tlus is particulazly important to us, as many of the members of the Pazent Committees aze adolescent pazents, and this is their first entry into the field of govemance The Perfonnance Standazds garde us to provide trazning and the opportunity for Pazent Committees to nominate and elect parent representatives to the Council Performance Standazd 1304 50 (b) (7) also states that pazent members must stand for election or re- election annually, and that Policy Councils may not be dissolved until successor Councils aze elected and seated It has always been our intention to fonnally elect our new Policy Council Parents in February 2000, through official nominations and elections at the Parent Committee level 3 Reportable Condition - Internal Control Monitonng Early Head Start has three azeas for which it is accountable: Child Development and Health Services, Family and Community Partnerships and program design. For each of these there aze the following categones of management systems: Program Governance, Planning, Communication, Record-keeping and Reporting, On-going Monitonng, Self Assessment, Human Resources and Fiscal Management. There seems to be no easy way to leazn all about Head Start and we leazn about systems as we get good guidance from our consultants and ask questions from the field when we know enough to ask the questions There aze two recommendations we are considenng. One is to attend the National Head Start Trazning Institute in April 2000 in Washington, DC, as Mr. Howard Gesbeck, and accountant with William Young Associates will be presenting a two day course in the OMB and Head Start Management The second is that the Organization apply for Mr. Gesbeck's wed site for which he charges a fee of $50 per month for supplying the Organization with all current Federal regulations and implementation notifications especially those regazding Head Start. The Organization has also ordered the Managers' Manual from Head Start Publications Office Page 24 FAMILY SUPPORT SERVICES OF WEST HAWAII, INC Corrective Acton Plan For the year ended June 30, 1999 4 Reportable Condtrion -Employee Workload The 15% restriction on admtmstrattve costs is difficult to work wtthtn for this small program In order to marntam the Organization's administrative indirect costs, the direct providers of the West Hawaii Eazly Head Start program must provide direct services. The accountant's suggestion to request a vanance is one that would be worth pursuing and the Organrzations ratends to seek a vanance during the start-up phase of the program. Page 25 FAMILY SUPPORT SERVICES OF WEST HAWAII (A Hawaii Non-Profit Corporation) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2000 TABLE OF CONTENTS Page Independent Auditor's Combined Report on Basic Financial Statements and Supplemental Schedules I Fmanc~al Statements Statement of Fmanc~al Position 3 Statement of Activity 4 Statement of Functional Expenses 5 Statement of Changes in Net Assets 6 Statement of Cash Flows 7 Notes to the Financial Statements 8 Schedule of Federal Awards 12 Independent Auditor's Report on Comphance and Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance vnth Government Aud~hng Standards 13 Independent Auditors Report on Comphance with Reqwrements Applicable to Each Malor Program and Internal Control Over Compliance m Accordance with OMB Circular A-133 15 Schedule of Findings and Questioned Costs 17 Summary Schedule of Prior Audit Findings 19 Corrective Action Plan 20 Carbonaro Certified Public Accountants ~ Member AICPA CPAs & Management Group HSCPA INDEPENDENT AUDITOR'S COMBINED REPORT ON THE BASIC FINANCIAL STATEMENTS AND SUPPLEMENTAL SCHEDULES To the Board of Directors of Family Support Services of West Hawaii Kailua-Kona, Hawart 96740 We have audited the accompan}nng statement of financial position of Faintly Support Services of West Hawatt as of June 30, 2000, and the related statements of activities, functional expenses, changes in net assets and cash flows for the year then ended These financial statements are the responsibility of the Organization's management Our responsibility is to express an opinion on these financial statements based on our audit We conducted our audit in accordance with generally accepted auditing standards applicable to financial audits contained in Government Audrtrng Standards, issued by the Comptroller General of the United States Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of 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 principles used and significant estunates made by management, as well as evaluating the overall financial statement presentation We believe that our audit provides a reasonable basis for our opinion In our opinion, the financial statements referred to above present fairly, in all matenal respects, the financial position of Fanuly Support Services of West Hawaii as of June 30, 2000, and the changes in its net assets and its cash flows for the year then ended in confonruty with generally accepted accounting pnnciples In accordance with Government Auditrng Standards, we have also issued our report dated September 14, 2000 on our consideration of the Organization's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grants 1013 Makawao Avenue, Suite 205 •Makawao, Hawaii 96168 • Phone (808) 572-2978 Fax (808) 572-8007 Board of Directors Family Support Services of West Hawau, Inc Our audit was performed for the purpose of forming an op~mon on the bask financial statements of Farruly Support Sernces of West Hawaui taken as a whole The accompan}nng schedule of federal awazds is presented for purposes of add~UOnal analysis as required by U S Office of Management and Budget Crrculaz A-133, Audrts of States, Local Governments, and Non-Profit Organuatrons, and is not a required part of the basic financial statements Such mformaUon has been subjected to the auditing procedures applied m the audit of the basic financial statements and, ~n our op~mon, is fauly stated m all material respects, m relation to the bask financial statements taken as a whole /~+~.a~.~ G ~A s Makawao, Hawau September 14, 2000 Page 2 Statement of Financtal Position June 30, 2000 Wih Comparative Totals for the Year Endutg June 30, 1999 ASSETS CURRENT ASSETS 2000 1999 Cash Checlung - BOH S 7,159 S 4,501 Savings - HCFCU 633 598 Savings - BOH 77,756 10,769 Ceruticates of Deposit - Unrestncted 157,932 112,016 Vanguard Imestmen[s 14,000 Petty Cash 450 400 Total Cash 257,930 208,281 Accounts Receivable -Grams and ConVaas 128,001 118,946 Prtpazd Expenses 41,900 23,726 Total Current Assets 427,831 350,956 FIXED ASSETS (Note 2) Furazture and Egmpmem 129,261 114,521 Vehicles 28,646 28,646 Leasehold Improvements 11,188 11,187 169,095 154,354 Accumulated Deprectatton (107,614) (88,499) Net Ftxed Assets 61,481 65,855 CERTIFICATES OF DEPOSIT - ENDOWIviENT (Note 3) 41,955 41,955 RENT SECURII-Y DEPOSIT 7,079 5,575 TOTAL ASSETS S 538,346 T 464,341 LIABILITIES AND NET ASSETS CURRENT LIABII.TTIES 2000 1999 Accounts Payable S 44,134 S 47,686 Profit Sharing Plan Payable (Note 5) 40,324 26,308 DefertedRevetote (Note 4) 122,108 58,170 Accmed Payroll and Taxes 0 32,928 Total Current L~abdtttes 206,566 165,092 NET ASSETS (Note 3) Uttmtncted Net Assets 278,053 240,944 Temporanly Res[ncted Ne[ Assets 33,725 38,305 Permaamly RestnMed Net Assets 20,000 20,000 Total Net Assets 331,780 299,249 TOTAL L[ABQ.ITIES AND NET ASSETS S 538,346 S 464,341 Page 3 FAMILY SUPPORT SERVICES OF WEST HAWAII Statement of Activity For the Year Ended Junc 30, 2000 With Comparative Totals for the Year Ended June 30, 1999 2000 Temporarily Pennanently 1999 Unrestncted Restricted ResVtcted Total Total PUBLIC SUPPORT Government Contracts -State end County $ 1,028,971 $ 1,028,971 $ 1,134,992 Federal Contracts and Peas Through Funds 697,008 697,008 638,774 1,725,979 1,725,979 1,773,766 CONTRIBUTIONS AND REVENUE Grants from Foundations and Others 269,105 269,105 131,258 Contributions 224,248 224,248 84,878 Revrnue for Special Protects 36,998 36,998 29,408 Interest Income 10,635 10,635 11,161 Other Income - 2,362 Net Assets Released from ResVtcttons 41,578 (41,578) - - 545,566 (4,580) - 540,986 259,067 Total Public Support and UnresVtcted Revenue 2,271,545 (4,580) - 2,266,965 2,032,833 EXPENSES Programs Family Preservation 48') ~h7 489,467 545,315 Early Childhood 581 'L' 581,742 501,582 HealthvStan 46".•~6 467,166 415,164 Youth Development 390 390,759 266,263 Total Programs 1,929 174 1,929,134 1,728,324 Supporting Services 219 t')2 219,392 215,468 Fundraising 8i,9~~8 85,908 63,350 Total Expenses 2,234,434 - - 2,234,434 2,007,142 Excess Revenue Over (Under) Exprnses $ 37, I 1 1 $ (4,580) $ - $ 32,531 $ 25,69! Page 4 FAVIILY SUPPORT SERVICES OF WEST HAWAII Statement of Functtooel Expenses For the Year Ended June 30, 200D Wtth Comparative Totals for the Year Ended June 30, 1999 2000 Program Supporting 1999 Services Services Fundratsmt; Total Total Wages S 1,171,047 5 163,237 S 31,527 S 1,365,611 S 1,199,227 OutstdeServrces 97,145 2,199 99,344 138,730 Health inswance and Benefits 138,262 18,676 3,425 160,363 123,574 Payroll Taxes 109,222 15,205 2,801 127,228 111,857 Rent 94,715 1,406 703 96,824 88,480 Supplies 63,827 1,423 1,424 66,674 69,208 Mdeage Remtbursemrnt 51,209 438 51,647 45,484 Treuung and Conference (Travel Inc! 38,040 4,243 152 42,435 40,000 Prolxt Expenses 41.578 41,578 38,464 Telephone 25,314 2,812 28,126 27,814 Equtpmrn[Rrntals !9,768 2,416 1,976 24,160 18,891 Utdtties 19,336 2,149 12 21,497 18,007 Depreciation 17,205 1,911 19,116 17,328 Irowance 17,745 1,971 19,716 15,777 Other Expenses 681 425 3,146 4,252 10,956 Fundrauutg Expense - 32,869 32,869 9,636 Postage, Prm[mg andAdvertumg 11,590 1,438 1,358 !4,386 9,611 ChrntAsststance 2,727 2,727 8,181 Booldcetpmg - 851 851 7,458 Program Enhancemrnt - 2,531 2,531 5,092 Repevs and Mamtenance 3,994 560 1,052 5,606 3,367 Dues and Membership 5,729 669 295 6,693 Total Expenses S 1,929,134 S 219,392 S 85,908 S 2,234,434 S 2,007,142 Page 5 FAMILY SUPPORT SERVICES OF WEST HAWAII Statement of Changes in Net Assets For the Year Ended June 80, 2000 Temporazily Permanently Total Unrestncted Restrmted Restncted Net Assets Net Assets, June 30, 1999 $ 240,944 $ 38,305 $ 20,000 $ 299,249 Excess Revenue Over (Under) Expenses 37,111 (4,580) - 32,531 Net Assets, June 30, 2000 $ 278 055 $ 33,725 $ 20,000 $ 331,780 Page 6 FAMILY SUPPORT SERVICES OF WEST HAWAII Statement of Cash Flows For the Year Ended June 30, 2000 Wnh Comparative Totals for the Yeaz Ended June 30, 1999 ~QQQ 1999 CASH FLOWS FROM OPERATING ACTIVITIES Cash Receved from Government Agencies $ 1,716,924 $ 1,691,375 Cash Received from Nongovernmental Contracts, Grantors, Donors and Other Receipts 530,351 322,621 Interest Received 10,635 11,161 Cash Paid to Employees and Vendors (2,193,523) (1,967,638) Net Cash Provided by Operatmg Activities (Note 7) 64,387 57,519 CASH FLOWS USED BY INVESTING ACTIVITIES Purchase of Fixed Assets (14,741) (46,450) CASH FLOWS PROVIDED BY FINANCING ACTIVITIES Proceeds from Bank Loan (Note l0) 100,000 Prmcipal Payments on Bank Loan (Note !0) (100,000) Net Cash Provided by Fuiancing Activities - - Net Increase m Cash for the Year 49,646 11,069 CASH BALANCE, BEGINNING OF YEAR 250,239 239,170 CASH BALANCE, END OF YEAR $ 299,885 $ 250,239 Page 7 Family Support Services of West Hawau Notes to the Financial Statements June 30, 2000 Note 1 ORGANIZATION Family Support Services of West Hawaii was incorporated in April, 1981 as anon-profit corporason under the laws of the State of Hawaii. The Agency's mission is to support families and communises in providing love and care for our children. In fulfilling this mission, the Agency operates programs that assist and support families with children. Funding for the programs is pnmanly through government contracts and various foundasons grants. Family Support Services of West Hawaii operates facilities and programs in Kailua-Kona, Waimea, Hawi and Kau on the Big Island of Hawaii. Family Support Services of West Hawaii is exempt from Federal income taxes pursuant to Internal Revenue Code secson 501 (c) (3), and exempt from State income taxes under Section 416-19 and 416-20 of the Hawaii Revised Statutes. Therefore, no provision for Federal or State income taxes is required for the financial statements. Note 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Revenue and Expense Recoanison: Faintly Support Services of West Hawaii uses the accrual method of accounsng. Under this method of accounting, revenue is recognized when earned rather than when received and expenses are recognized when incurred rather than when paid. For contnbusons and donations, revenue is recognized when the gift is received. For grants, revenue u recognized as the applicable requirements are fulfilled. Accounts Receivable represents revenue earned and not yet received. Prooerty and Eauroment: Property and equipment are stated at cost. Depreciation is computed on the straight-line basis over the essmated useful lives of the assets, which range from 3 to 8 years. Donated property and equipment are recorded as revenue at their essmated Fair value. Such donations are reported as unrestricted revenue unless the donor has restricted the donated asset to a specific purpose. Assets purchased with contract funds revert back to [he grantee organizason upon terminason of their intended use However, management intends to use the assets for their intended purposes for the life of the assets and the likelihood of the assets ever having to be returned to the grantors is remote. Cash and Cash Equivalents: For the purpose of the statement of cash flows, cash u defined as demand deposits, petty cash on hand, savings accounts, liquid investment accounts and cersficates of deposit. Page 8 Family Support Services of West Hawaii Notes to the Flnancial Statements June 30, 2000 Note 3 NET ASSETS The Family Support Services of West Hawaii has conformed to Statement of Financial Accounting Standards (SEAS) No. 117, "Financial Statements of Not-for-Profi[ Organizations". Accordingly, the Agency is required to report information regarding its financial position and activities according to three classes of net assets: unrestricted net assets, temporarily restricted net assets and permanently restricted net assets. Temporarily restricted net assets represents restricted grants and funds received from foundations and donors for which the restriction had not yet been fulfilled as of June 30, 2000. The remaining funds of $33,725 will be used for various special projects and programs specified by the donors. Permanently restricted net assets represents $20,000 received from Bank of Hawaii for an endowment. The endowment fund will be Invested in petpetulty for the purpose of helping to provide sustainable funding of programs and services which support the mission of Family Support Services of West Hawaii. The following analysis shows the total endowment fund as of June 30, 2000: Permanently Restricted Donations $20,000 Board of Directors Appropriations of Unrestricted Funds $21,000 Interest and Dividends on Invested Funds 955 Total Endowment Fund $41,955 Note 4. DEFERRED REVENUE Deferred revenue represents funds received from government and foundatiom contracts which were not yet earned as of June 30, 2000. The contracts allow for these funds to be used and, thus, earned in the subsequent year. Note 5. ANNUITY PAYABLE The Agency has a Section 403(b) tax sheltered annuity plan for all full-time employees who meet certain length of sennce requirements. The plan provides for the Agency to contribute a predetermined percentage (as established by the Board of Directors) of the plan pamcipants' monthly salary into certain investment funds selected by the participant. Annuity payments to be made in the future are provided for under one of several options selected by the participant. During the fiscal year 2000, the Board of Directors elected to contribute 5% of eligible employee wages which aggregated to approximately $37,000. Page 9 Family Support Services of West Hawaii Notes to the Financial Statements June 30, 2000 Note 6 USE OF ESTIMATES: The preparation of financial statements in confonnity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Note 7. RECONCILIATION OF EXCESS REVENUE AND SUPPORT OVER EXPENSES WITH NET CASH PROVIDED BY OPERATING ACTMTIES Excess Revenue and Support Over Expenses $ 32,531 Adjustments to reconcile change in unrestncted net assets to net cash provided by operating activities: Depreciation 19,116 Increase in Accounts Receivable ( 9,055) Increase in Prepaid Expenses (18,174) Increase in Deposits ( 1,504) Increase in Accounts Payable 10,463 Decrease in Accrued Payroll (32,928) Increase in Deferred Revenue 63.938 Net Cash Provided by Operating Activities $ 64,387 Note 8 CONTINGENCIES Dunng the year ended June 30, 2000, the Agency received approximately 76% of its revenue directly from government contracts, most of which are awarded by the State of Hawaii. Significant reductions, if any, could have an adverse effect on the Agency~s ability to continue operations. The ultimate determination of amounts received under these programs generally is based upon allowable units of service delivered to and audited by the government. Until such audits have been completed and a final settlement has been reached, there exists a contingency to refund any amount received in excess of allowable costs. Management believes that the probability of this occurring is remote. Page 10 Family Support Services of West Hawaii Notes to the Financial Statements June 30, 2000 Note 9 FUTURE LEASE PAYMENTS The Agency leases facilities in several locations in order to fulfill its mission. In addition, the Agency entered into certain operating leases for equipment. The following schedule shows the noncancellable portion of lease obligations to Family Support Sernces of West Hawan. 2001 $68,354 2002 $36,736 2003 $18,659 2004 $ 5,515 Note 10. SHORT-TERM BORROWINGS The Agency has available with Bank of Hawaii, a $100,000 unsecured short-term line of credit expinng in Apnl 2001. The ltne provides for interest at 2% above the bank's base rate. No borrowings were outstanding under the line at June 30, 2000; however, the Agency borrowed $100,000 in November 1999 and repaid the loan in full in December 1999. Note 11. FINANCIAL STATEMENT PRESENTATION The financial statements include certain pnor-year summanzed comparative information in total but not by net asset class. Such information does not include sufficient detail to constitute a presentation in conformity with generally accepted accounting principles. Accordingly, such information should be read in conjunction with the Agency~s financial statements for the year ended June 30, 1999, from which the summarized information was denved. Note 12 FUNCTIONAL ALLOCATION OF EXPENSES The costs of providing the vanous programs and activities have been summanzed on a functional basis in the statement of activities. Accordingly, certain costs have been allocated among the programs and supporting services benefited. Page 11 FAMILY SUPPORT SERVICES OF WEST HAWAII Schedule of Federal Awards For the Year Ended June 30, 2000 Federal Grantor /Pass-through Federal CFDA Grant Federal Grantor / Prosrram Tale Number Number Expenditures United States Department of Education State of Hawazi -Dept. of Health Infants and Toddlers ~nnth D~sab~hues * 84.181A H181A60091 $ 28,560 Parents and Chtldren Together / Parental Assistance Centers 84.310A S310A990015 S176,699 State of Hawatt -DHS / OYS Safe & Drug-free Agencies Act 84.186 DHS-98-OYS-6149 5 14,784 State of Hawa~t -DHS / OYS Safe and Drug Free Schools * 84.186 DHS-2000-OYS-8034 5198,553 United States Department of Health and Human Services Transitional Living 93.550 09CX5006/03 5 53,502 Homeless Youth Shelter 93.958 DOH-YO-278 5 27,714 Early Head Start 93 600 09YC0404/02 1 196 Totals 5697,008 Major Program Page 12 Carbonaro Certiried Public Accountants ~ ~titember AICPA CPAs & Management Group HSCPA REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS The Board of Directors Famrly Support Services of West Hawaii We have audited the financial statements of Family Support Services of West Hawaii as of and for the year ended June 30, 2000, and have issued our report thereon dated September 14, 2000 We conducted our audit in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Compliance As part of obtaining reasonable assurance about whether the Organization's financial statements are Free of matenal misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and matenal effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed one instance of noncompliance that is required to be reported under Government Auditing Standards noted in item 2000-1. Internal Control Over Financial Reuortinsr In planning and performing our audit, we considered the Organization's internal control over financial reporting in order to determine our audimng procedures for the purpose of expressing our opinion on the financial statemenu and not to provide assurance on the internal control over financial reporting. Our consideration of the internal control over financial reporting would not necessanly disclose all matters in the internal control over financial reporting that might be matenal weaknesses A matenal weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the nsk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely penod by employees in the normal course of performing their assigned functions. 1043 ~~lakawao Avenue, Suite 205 Makawao, Hawaii 96768 • Phone (808) 572-2978 Fax (808) 572-8007 Board of Directors Faintly Support Services of West Hawaii We noted a certain matter Involving the Internal control over compliance and its operations that we consider to be a reportable condition. Reportable conditions Involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control over compliance that, In our judgment, could adversely affect the Organization's ability to administer a federal program In accordance with the applicable requirements of laws, regulations, contracts and grants. The reportable conditions is descnbed In the accompanying schedule of findings and questioned costs as Item 2000-2. A material weakness Is a condition In which the design or operation of one or more of the Internal control components does not reduce to a relatively low level the risk that noncompliance with the applicable requirement of laws, regulations, contracts and grants that would be matenal in relation to a federal program being audited may occur and not be detected within a timely penod by employees in the normal course of performing their assigned functions. Our consideration of the Internal control over compliance would not necessanly disclose all matters in the internal control that might be reportable conditions and, accordingly, would not necessanly disclose all reportable conditions that are also considered to be material weaknesses. However, we believe the reportable condition descnbed above is not a material weakness. 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 distnbution Is not limited. GSA Makawao, Hawatt 96768 September 14, 2000 Page 13 Carbonaro Certified Public Accountants ~ ~titember AICPA CPAs b Management Group HSCPA REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 The Board of Directors Family Support Services of West Hawaii Compliance We have audited the compliance of Family Support Sernces of West Hawaii with the types of compliance requirements desrnbed in the U S Office of Management and Budget (OMB) Circular A- 133 Compliance Supplement that are applicable to each of its major federal programs for the year ended June 30, 2000. The Organization's mayor federal programs are identified in the summary of auditors results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major federal programs is the responsibility of Family Support Services of West Hawau's management. Our responsibility is to express an opinion on the Organization's compliance based on our audit. We conducted our audit of compliance in accordance with generally accepted auditing standards; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Loca! Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and matenal effect on a major federal program occurred. An audit includes examining on a test basis, evidence about the Organization's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on the Organization's compliance with those requirements. In our opinion, the Organization complied, in all matenal respects, with the requirements referred to above that are applicable to each of its major federal programs for the year ended June 30, 2000 Internal Control Over Compliance The management of Family Support Services of West Hawaii is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and perfonnmg our audit, we considered the Organization's internal control over compliance with requirements that could have a direct and material effect on a major federal program m order to determine our auditing procedures 1043 Makawao Avenue, Suite 205 ~'vlakawao, Hawaii 96768 • Phone (808) 572-2978 Fax (808) 57 2-800' The Board of Directors Family Support Services of West Hawaii for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance m accordance tenth OMB Circular A-133 Our consideration of the internal control over compliance would not necessarily dtsclose all matters m the internal control that might be material weaknesses. A material weakness ~s a condition m which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that noncompliance with applicable requirements of laws, regulations, contracts, and grants that would be material m relation to a mayor program being audited may occur and not be detected tnnthm a timely period by employees In the normal course of performing their assigned functions. We noted no matter involving the internal control over compliance and its operations that we consider to be a material weakness 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 dsstnbuuon ~s not limited. C~~9'f Makawao, Hawat~ September 14, 2000 Page 16 FAMILY SUPPORT SERVICES OF WEST HAWAII, INC. Schedule of Findings and Questioned Costs For the year ended June 30, 2000 A. SUMMARY OF AUDIT RESULTS The auditors' report expresses an unqualified opinion on the financtal statements of Family Support Services of West Hawatt, Inc One reportable conditions was disclosed during the audit of the financtal statements as noted to item 2000-2. One tnstances of noncompliance material to the financtal statements of Faintly Support Services of West Hawatt, Inc. was dtsclosed during the audit as noted to item 2000-1. No reportable condtuons were dtsclosed dunng the audit of the internal controls over major federal award programs. The auditors' report on compliance for the major federal award programs for Famtly Support Sernces of West Hawatt, Inc. disclosed no tnstances of noncompliance. Audit findings relative federal award programs for Famtly Support Services of West Hawatt, Inc. are reported to part B. of this schedule. The programs tested as mayor programs are: 1) State of Hawatt -DOH Infants and Toddlers with Disabilities (CFDA #84.181A) 2) State of Hawau - DHS/OYS Safe and Drug Free Schools (CFDA #84.186) The threshold for dtsungutshtng mayor programs was $300,000. Famtly Support Services of Wes[ Hawatt, Inc was determined to be a low-nsk audttee. B. FINDINGS FINANCIAL STATEMENT AUDIT 2000-1 Reporting Requirements Condition: Financial Status Reports were not submttted within prescnbed deadltnes. Cnteria: The Early Head Start contract is administered directly by the Federal department of Health and Human Sernces and paid by the Payment Management System. As a result, the grant requires Financial Status Reports (FSR} to be submttted semi-annually and not less than annually Effect: Dunng our audit, we noted that the FSR reporu were not submttted for the Federal years ended Apnl 30, 1999 and Aprt130, 2000 until after the prescnbed deadltnes. Page 17 Schedule of Findings and Questions Costs (Continued) Cause. This grant is the first grant received by the Agency that is administered and paid directly by the Federal government. As a result, the first year of grant administration required significant program and administration learning and set-up. Until adequate training was received, the Agency was not comfortable in submitting the FSR reports. Recommendation. We recommend that adequate training be received and FSR reports be submitted timely. Response: Subsequent to the audit fieldwork and the required deadlines, the FSR reports have been prepared and submitted. The auditing Finn reviewed the forms as quality control prior to submission A due date deadline has been set up by the grant manager to assure timely filing of FSR forms in the future. 2000-2 Reportable Condltlon -Employee Worltload Condition. The workload of Early Head Start (EHS) employees is such that it does not permit them to be mindful of internal control systems relating to grant compliance and administration as well as provide the necessary program services. Cntena: The workload of individuals assigned to the Early Head Start grant should allow for time to focus on compliance requirements and administrative duties. Effect: Early Head Start grant compliance was greatly improved dunng the past year. However, the amount of compliance requirements related to this grant as well as compliance requirements of other grants assigned to these same people is considerable. As a result, more resources are needed to focus upon managing grant requirements. Cause: The grant allows for 15% administrative expenses which for the year ended June 30, 2000 amounted to less than $30,000. This amount is not enough. After allowing for basic accounting, office and equipment expenses, there are not enough funds to pay a program director to start-up the program, administer services to be provided and implement and monitor internal controls over grant compliance. Recommendation: We recommend that the Organization increase the amount of funds for the Early Head Start program which will increase the amount of funds allowable for grant management. We also recommend that the dupes of the EHS grant manager be divided with another grant manager. Response: Management agrees with the finding and has taken steps to resolve the situation as outlined in the corrective action plan below C. FINDINGS AND QUESTIONS COSTS -MAJOR FEDERAL AWARD PROGRAM None Noted. Page 18 FAMILY SUPPORT SERVICES OF WEST HAWAII, INC. Summary Schedule of Pnor Audit Findings For the year ended June 30. 2000 Item 1 -Matching Requirement for the Early Head Start grant. This finding was corrected. Item 2 -Policy Council Members to be parents of Early Head Start enrolled children. This finding was corrected. Item 3 -Internal Control Monitoring regarding grant compliance. This finding was corrected. Item 4 -Employee Workload for Early Head Start grant management personnel. This finding was improved but not correMed as noted in item 2000-2 above. Page 19 FAMILY SUPPORT SERVICES OF WEST HAWAII, INC. Corrective Action Plan For the year ended June 30, 2000 2000-1 Reporting Requirements A system for collecting the necessary data for the FSR reports has been put into place. Staff will utilize the input in-land forms to capture data needed. The Grant Manager collects this data and formulates monthly summanes, which are given to the Organizations bookkeeper. The summary data is then input into the accounting system. Information is reflected on the financial statements, which are distributed to the Executive Director and EHS Grant Manager along with the EHS Policy Council and the Organization's Board of Directors on a monthly basis. T'he FSR will be formulated utilizing this collected data and due dates and deadlines have been set-up by the Grant Manager and bookkeeper to assure timely filings. 2000-2 Reportable Condition -Employee Workload Family Support Services of West Hawaii submitted an application for an EHS expansion grant, which has been awarded. This new grant has increased the amount of funds allowable for grant management within the EHS program. The plan is to hire additional management staff to provide increased quality assurance and internal control systems. Training and technical assistance have been procured regarding record keeping and monitonng systems for the EHS program. All of the above will translate into more effective grant compliance and overall administration of the EHS program. Page 20 Form 990 Return of Organization Exem t from Income Ta~'~, ' P ,~.,1 ! `x;1998 Under section 501(c) of the Internal Revenue Code (except black lung beneltt ruY or prwate foundation) or section 4947(ax1) nonexempt charitable trust Department or one r~easury This Form is Open infernal Reveni,e service Note: The organ,zabon may have to use a copy o/ this return to sahsly state reporting requirements to Public Inspect)on A For the 1998 calendar ear, Or tax ear eriod be innin Jul 1 .1998, and endm Jun 30 , 19 99 8 Check O Name of or~an~zanon D Employer ItlsMifi<sbon Numbar elaasa vaa SERVICES OF WEST HAWAII L~arye o'ac"ress losyyl.~.rl FAMILY SUPPORT 99-0230341 "'title letJ'n or ryps Number d sireel ror P O ooa it mail is not oel vereo'o ilree• aCEr) Roem•surte E TNsphons numbs L ~irel ret~•n ap:•aii< 75-5759 KUAKINI HWY 203 (808) 326-7778 insln+c ~..r Tavn .r Curl drp^ded '2'Lm bons ry 5'a~e zi=-< F Check ~ ~ dexemphon -eaveeaisobr KAILUA-KONA h s•a,a •ecor•na, HI 96740 app canon ,s pending G -ype ;f c•gariaa'ion ~ •X ~ exert;: un~er section SOi(c) 3 '(insert number) or ~ section 4947(a;(I) nonexempt char~b,e trust Note Section 507(cl(3) exempt organizations and 4947(ax7) nonexempt chantab/e trusts Must attach scamp/eled Schedule A (Form 990 H (a) Is this a group return flied for affiliates I_, Yes ~X~ No I If either box ~n N ~s cnecked'Yos; ester fcur aigit croup exemption number (GEN) ~ (6) It Yes, e~ter'be number of arfilia:es rar which this return is Girl ~ J Pccounting method Cash .Xj Accrual c Is cis a separate return filed : an or anization covered b a raup rulin z Yes X No ^i Other sea ~ K Check here ~ I if the organ~zahon's gross receipts are normally not more than E25,000 The organization need not file a return with the IRS but if it received a Form 990 package in the mail it should file a return without financial data Some states rcgwre a complete return Note Farm 990-EZ ma be used b or anrzatrons with rocs rotor fs less than f 100 000 and total assets less than $250,000 at end of • ear Part I Revenue Ex nses and Chan es In Net Assets or Fund Balances see instructions 1 Contributions, guts, grants, and simdar amounts reserved a C~rect pubnc suppor; 1 a 241, 656 b Indirect public support 1 b 6, 250 c Government contributions (grants) 1 c 1, 773 766 d Total (add lines 1a Through lc) (attach Schedule of contributors) ;cash $ 2.021 , 672 noncash $ 0 ) 1 d 2.021 , 672 2 Program service revenue including government fees antl contracts (from Part VII, line 93) 2 3 Membership dues and assessments 3 4 Interest on savings antl temporary cash investments 4 11 , 161 5 Dividentls and interest from securities 5 6a Gross rents 6a b Less rental expenses 6b c Net rental income or (loss) (subtract line 6b from line 6a) 6c 7 Other :nvestmenl income (describe ~ 7 8a Gross amount from sale of assets other (A) Securities (B) Other R than inventory 8a v b Less cost or other oasis and sales expenses 86 x c Oain or (loss) (attach schedule) 8e e d Net gain or (loss) (combine line 8c, columns (A) and (8)) 8d 0 9 Special events and activities (attach schedule) a Gross revenue (not including $ of contributions reported on line la) 9a b Less duect expenses other than fundraising expenses 9b c Net income or (loss) from special events (subtract line 9b from line 9a) 9c 10a Gross sales of inventory, less returns and allowances 10a b Less cost of goods sold lOb c Grass profit cr (loss) from sales of irventary (attach schedule) (subtract line IGO f•om line IOa) 10 e 11 Other revenue (from Part VII, line 103) 11 12 Total revenue (adtl lines id, 2. 3 4, 5 6c 7 8d, 9c, lOc and 11 12 2, 032. 833 E 13 Program services (from line a4, column (B)) 13 1 728, 324 x 14 Management and general (from line 44, column (C)) 14 Z 15 , 467 P N 15 Fundraising rfrom line 44, column (D)) 15 63.350 e i6 Payments to aH~liates (attach schedule) 16 s 17 Total ex nses add lines 16 antl 44, column A 17 2 , 007 , 141 n 18 Excess or (defiut) for the year (subtract line 17 from line 12) 18 25.692 N s 19 Net assets or fund balances al beginning of year (hom line 73. column (A)) 19 273. 557 i T 20 Other changes in net assets or fund balances (attach explanation) 20 s 21 Nel assets or fund balances at end of ear combine lines 18 19 and 20) 21 299 249 BAA For Paperwork Reduction Act Notice, see separate instructions TEI¢nnoloi rora6Ae Form 990 (1998) Form 990 ~i9?s) FAMILY SUPPORT SE2'v'ICES OF WEST iiAWAII 99-G230341 =a^e2 Part II Statement of Functional Ex~ienses FI' crganizaucns must coTp ele column ~c:umns (B;, r~) znd (J) are required for section 50' (c)r3i arc I) organiza'~cns and secron 4547(a)r1) nonexempt charitab~e bus's out epticna~ `or avers Do no! rrciuae amou^'s reaerfed on hre (B) P'cgram (C) Management 55, 86 Sb. i 0b, cr 16 c! °ar; I (A) Total services and general (D) Funara~sing 22 u•zn-s and alloarcns (anach scre_c?) (cash $ non Cash ) 22 23 S.?rr¢ asses;zn:e -o Ertl;vid~a~s (zrach soh) 23 8 181 8 , 181 24 ??-e`;s ozid'a cr Icr ^e~ters (adach soh) 24 25 .;ripersancT_-o"rcers ~ueCars e•c 25 92,400 61.600 I 30.800 0 26 C;tiersa~ariesardwages 26 ~ 1,106,827 963,385 108,415 35,027 27 ~ers~cn Dior ccrtri~utwns 27 28 Cihe• employee benefits 28 123 , 574 105. 619 14.607 3 , 348 29 Payroll taxes 29 111, 857 95.605 13, 111 3 141 30 P'ofessioral 'undraising fees 30 31 4ccoun•ing fees 37 32 Legal fees ~ 32 33 Supplies 33 69, 208 68.035 70 1 , 103 34 'e~ephone 34 27 814 25,033 2,781 0 35 Postage and shiop~ng 35 3 , 928 3.244 495 189 36 Occupancy 36 106 487 93.637 11,714 1 136 37 Equipment rental and maintenance 37 22.218 4.069 18, 127 62 38 Printing antl publications 38 5, 683 4 696 715 272 39 Travel 39 21,378 20,426 597 355 40 Ccn;erences, conven;ians, antl meetings 40 18, 622 17, 791 520 311 41 ;merest 41 42 Oepreaation depletion, etc (attach sctadule) 42 17 , 328 14 , 217 3 , 111 0 43 Cher expenses (~temize) a _ _ _ _ _ _ _ _ 434 bOUTSIDE SERVICES_______ a3b 138,730 137,850 880 0 c MILEAGE REIMBURSEMENT a3c 45.484 45,229 0 255 dPROIECT EXPENSES_______ 43d 38 464 38,464 0 0 e See Other Ex enses Stmt a3e 48, 918 21 243 9.524 18, 151 44 Total functional expenses (add lines 22 13) Organizations completing columns (B) - (D), car thesetolalstdlinesl3 Is 44 2,007,141 1,728.324 215.467 63.350 Reporting of Joint Costs -Did you report in column (B) (program services) any Joint costs from a combined educahonal campaign and fundraising solicitalionT ~ ~ Yes J No If 'Yes,' erler (i) the aggregate amount of these Joint costs S , (Ir) the amount allocated to program services $ , (00 the amount allocated to management and general $ ,and (rv) the amount allocated to fundra~sin $ Part III Statement of Pro ram Service Accom Ilshments what is the organization's primary exemptpurpose~' PREVEVTIOt, OF_CHILD ABUSE AND NEGLECT ProgramServiceExpenses All or anizations must describe then exem t ur ose achievements in a c'ear and concise manner State the number of (r+^ov'reo ror Sdi tcilJJ amd g P P P NJ Olganmauons ana clients served, publications issued, etc Discuss achievements that are not measurable (Section 501(c)(3) & (4) organ a9a7laicii trvsb evi izations & section 4947 a 1) nonexem t charitable trusts must also enter the amount of rants & allocations to others) aoimmai ror o1llers J a Community Outreach programs provide primary prevention services, and inclu e community development, referral and advocacy toy lending libraries, educatio al programs, and youth outreach activities serving 523 youth and young adult (Grants and allocations 8 ) 240. 755 b Secondary prevention serve ces are offered co famll les ac risY for deve lopmenta' educahonal or medic 1 prcclems Early Head Scarc served 27 pregnant women •n°ancs & toddlers Parent Support Nur ery LrOUFa served 60 child'en ~iealthy Head Start screened 7Jp famel~es of +ewoorns and made 1 483 home vi Its (Grants and allocations $ ) 788, 289 c Comprehensive Partnerships Far Families is an intervention program for famili s in crisis 127 families received services from supervised visitation and parent ng classes co in-home services geared coward family reunification and life-skills build) g (Grants and allocations $ i 699. 280 d Grants and allocations S e Other or ram services (Grants and allocations $ ) f Total of Pro ram Servlce Ex enses should a ual line 44 column 'B pro ram services ~ 1 , 728 , 324 BAA TEEAdIda ~0/OSNa Form 990 '1998) FAMILY SU°PORT SERVICES OF WEST HAWAII 99-0230341 ~ace3 Pali IV Balance Sheets (See instructions) Note• Where required attached schedules and amounts w~thrn the descnotron (A) (B) column should be /or end of year amounts only I Beginning of year End of year 45 Cash - ncn interest Dearing 5 , 645 45 4 , 901 46 Savings and Temporary cash ~rvestments 233. 525 46 245, 338 47a Acccun:s receivable 47a b Less a~lowance `or doubtful accounts q7b 47c 48a P;edges receivable 48a b Less allowance for doubtful accounts 48b 48c 49 Grants receivable 60, 548 49 118, 946 a 50 Receivables from officers, directors, trustees, and key employees s (attach schedule) 50 i 51 a Other notes & loans receivable (attach schedule) 51 a s b Less allowance for doubtful accounts 57 b 51 c 52 Inventories for sale or use 52 53 Prepaid expenses and deterred charges 26.417 53 23.726 54 Investments -securities (attach schedule) 54 SSa Investments -land, buildings, & egwpment basis SSa b Less accumulated tleprenabon (attach schedule) 556 55c 56 Investments -other (attach schedule) 56 57a Land, buildings, and egwpment basis 57a 154. 354 b Less accumulated depreciation (attach schedule) 576 88, 499 36, 732 57c 65 855 sti Other assets (describe ~ Rent Secur t tv Depost t ) 3, 925 58 5, 575 59 Total assets add lines 45 throw h 58) must a ual line 74) 366, 792 59 464, 341 60 Accounts payable and accrued expenses $7 649 60 80, 614 L 61 Grants payable 61 n 62 Deterred revenue 16, 035 62 58, 170 a i 63 Loans From officers, directors, trustees, and key employees (attach schedule) 63 L T 64a Tax exempt band liabilities (attach schedule) 64a i b Mortgages and other notes payable (attach schedule) 64b 5 65 Other liabilities (describe ~ ANNUITY PAYABLE ) 19, 551 65 26, 308 66 Total liabilities add lines 60 thro h 65 93 , 23S 66 165 , 092 Organizations that lollow SFA5117, check here ~ X and complete lines 67 Through 69 and lines 73 and 74 67 unrestricted 191 534 67 240 944 68 Temporarily restricted 46, 306 68 38, 30S 69 Permanently restricted 35, 717 69 20, 000 °n Organizations that do not follow sFA5117, check here ~ ~ and complete lines r 70 through 74 n 70 Capital stock, trust principal, or current funds 70 ° 71 Paid in or capital surplus, or lantl, building and equipment fund 71 e 72 Retained earnings, endowment, accumulated income, or other funds 72 A 73 Total net assets or fund halances (add lines 67 through 69 or lines 70 through 72 column (A) must equal line 19 and column (B) must equal line 21) 273, 557 73 299, 249 74 Total liabilities and net assetslfund balances add lines 66 and 73 366. 792 74 464. 341 Form 990 is available for public inspection and, for same people, serves as the primary or sole source of information about a particular organization How the public perceives an organization in such cases may be tletermined by the information presented on its return Therefore please make sure the return is complete and accurate and fully describes, in Part III, the organization's programs and accomplishments BAA TeE..otw uvosrse Form 990 1998) FAMILY SUPPORT SERVICES OF 'WEST HAWAII 99-0230341 Pa e4 Part IV-A' Reconciliation of Revenue per Audited Pa'rt'IV,B-' Reconciliation of Expenses per Audited Financial Statements with Revenue Financial Statements with Expenses per Return (See Instructions) per Return a ToWI reverue, rains and other su0port a Total expenses and losses per per aud~:ed finanral stetements ? a 2 , 032 , 833 audited finanual statements ? a 2 , 007, 141 b Amounts included on line a but b Amounts included on line a but not not on 'ine 12 Form 550 on line 17, Form 990 (1) Vet :nrea~~:ed gains en (1) Donated services and ~m•est~en;s $ use al facilities $ (2) Canated services (2) Pnor year atllust and i.~se menu reported on of faulit~es S line 20, Form 990 $ (3) Recoveres of prior (3) repartetl «i year grants $ une A vorm 990 $ (4) Other (specity) (4) Other (spetity) Add amounts on lines (1) Add amounts on lines (1) through (4) ? b Ihrougn (4) ? b c Line a minus line b ? c 2 032 833 a Line a minus line b ? c 2 007 141 d Amounts included on line 12, d Amounts included on line 17, Form 990 but not on line a Form 990 but not on line a (1) Investment exptnses not (1) ImestmeM expenses included on tine rot included on fine 6b, Form 990 $ 66, Form 990 $ (Z) Other (specity) (2) Other (specity) Atld amounts on lines (1) and (2) ? d Add amounts an lines (1) and ? d e Total revenue per line 12, Form a Total expenses per line 17, Form 990 line c lus lined ? e 2 032 , 833 990 line c lus lined ? e 2 007, 141 Part-V~li List of Officers Directors Trustees and Ke Em to ees ist each one even if not coin nsated, see instructions (B) Title and average tours (C) Compensation (D) Contributions to (E) Expense (A) Name and address per week devoted (If not paid, employee benefit account and other to position enter-0.) plans and deferred allowances compensation ROBERT LAIRD_ M D________ I6-eaae KUA[Iaf XMY $TE CIOI Cx1lUA-SOMA nt 9e PrRESIDE NT 1 D D 0 MARY KATAYAMA_ _ _ _ _ _ _ _ _ _ _ 81.6271 PIKO ST CAPTAIN COOK. HI 96 VdCE PRES 0 0 0 JOHN RAY PO BOX 1680 KAMUELA,HI 96743 ASST VICE PRES 1 0 0 0 TERRY FUJIOKA PH_D POB 478 HOLUALOA HI 96725 SECRETARY 1 0 0 0 GORDON FUJINO___________ 75-5595 P~LANI RD KAILOI-KONA,HI 9674 TREASURER 1 O O O BETTY_DUNFORD_ _ _ _ _ _ _ _ _ _ _ POB 1678 KEALAKEKUA,HI 96750 DIRECTOR 1 0 0 0 KEOLA_CHILDS 75-56d8C MANALANOAHNY HOLUALOA, HI 9672 IRECTOR 1 0 0 0 SCOTT_CRAVEN 74-5593 PALANI RD KAILUA-KONA HI 9671 IRECTOR 1 0 0 0 JOANN SASAKI____________ POB 1137 KEALAKEKUA HI 96750 DIRECTOR 1 0 0 0 See List of OMicers Etc Statement 92 400 2 787 0 75 Did any oNicer, director, trustee, or key employee receive aggregate compensation of more than 5100,000 from your organizahan and all related organizations, of which more than 510,000 was Dravided by the related organizations ? ? Yes C No If Yes, attach schedule -see instructions BAA reewosa raos9s Form 990 1998) FAMILY SUPPORT SERVICES OF 'WEST HAWAII 99-0230341 Pa e5 Part VI Other Information See s eu!~c instructions> Yes No 76 Oid the organization engage in any activity not previously reported to the IRS I( Yes, attach a dela~led description - of each activity 76 X 77 Were any changes made in the organizing or governing doc.,men;s but not reported 'o the IRS 77 X If 'Yes ' attach a cor,fermed copy of the changes 78a Did the organization have unrelated bus~ress gross ~nccme c! $).C00 or more during she year covered by this returns 78a X b.f 'Yes has ~t 'filed a tax re~urn on Form 990-T 'or this years 78b 79 ''%~a5 there a I;qu~tlatidn dissolution 'ermi^2t~on or 5ubstarlial [dntrac;itlr during the years If "es' attach a statemert 79 X BOa Is the crgar~zatitln related ;other than by association with a statewide or nationwide organization) through common membership governing octl~es trustees, bNicers, etc, to any other exempt or nonexempt organizaticno BOa X b If 'Yes' 2r,ter the name b!'he organization _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ and check whether is exempt or nonexempt 81 a Enter the amount of political expenditures, tlirect or intlirect as described in the i^structwrs 81 a 0 b Dio the organization file Form 1120-PDL for this years 81 b X 82 a Did the crgan~zalion receive donated services or tie use o! materials, equipment, or facilities at no charge or at substantially less than fav rental values 82a X b If 'Yes,' you may indicate the value of these items here Do rot include this amount as revenue in Part I or as an expense in Part II (See instructions for reporting in Part III) 82b 5.565 83a Did the organization comply with the public inspection regwrements !or returns and exemption applicationso 83a X b Did the organization comply with the disclosure requvemenls relating to qwd pro quo contributions 836 X Boa Did the organization solicit any contributions or gifts that were not tax deductible' Boa X b If 'Yes' did the organization include with every sclicitahon an exaress statement that such contributions or gifts were not tax deductible? Bob 85 501(c)(4), (5), or (6) organrzatrons - a Were substantially all dues nondeductible by members 85a b Did the organization make only in-house lobbying expenditures o! $2 000 or less 856 It Yes' was answered to either 85a or 85b, do not complete 85c through 85h below unless the organization received a , waiver for proxy tax owed for the prior year c Dues, assessments, and similar amounts from members SSc I d Section 162(e) lobbying and political expenditures 85d e Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices 85e f Taxable amount of lobbying and political expenditures (line 85d less BSe) 85f ' g Does the organization elect to pay the section 6033(e) tax on the amount in BSf~ 85 h If section 6033(e)(1 )(A) dues notices were sent, does the organization agree to add the amount in BSf to its reasonable estimate o! dues allocable to nondeductible lobbying and political expenditures for the following tax years 85h 86 501(c)(.~ organrzatrons -Enter a Initiation fees and capital contributions included on line ;2 B6a b Gross receipts, included on line 12, for public use of club facilities 866 87 501(c)(12) organrzabons -Enter a Gross income from members or shareholtlers 87a b Grass income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them) 876 88 At any time during the year, did the organization own a SOY. or greater interest in a taxable corporation or partnershipo If Yes, complete Parl IX 88 X 89a 501 (c)(3) organrzahons -Enter Amount of lax imposed on the organization during the year under section 4911 ~ 0 ,section a912 ~ 0 section 4955' 0 b 501(c)(3) and 501(c)(4) organrzafrons -Did the organization engage ~n any section 4958 excess benefit transaction during the years If 'Yes' attach a statement explaining each Transaction 89b X c Enter Amount of tax paitl by the organization managers or disqualified persons during the year under section 4912, 4955, and 4958 ~ 0 d Enter Amount of tax on I~ne 89c, above, reimbursed by the organ~zalion ~ 0 917 a Lisl the states with which a copy of this return is filed ~ _N ON_E_ R E_ U I R_E_D_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ - bNumber of employees employed in the pay period that includes March 12, 1998 (see instructions) 906 59 91 The books are in careof ~ KARIN PEARSON-SHOPPE Telephonenumber~ (808)_326_2493 ;ocatedat~ 75-579 KUA_KINI HWY_,_#203 KAILUA-_KONA_ _______HI_ ZIP+4~ 96740______ 92 Section 4947(a)(I) nonexempt charrrable trusts !ding Form 990 rn Ireu of Fomr 1041- Check here ~ and enter the amount of tax exempt interest received or accrued during the lax year ~I 92 8AA TEFA0105 OIr17/99 Forin 990 (1998) FAMILY SUPPORT SERVICES OF WEST HAWAII 99-0230341 Pace6 Part VII Anal sls of Income-Productn Actlvltfes see ~ns•ruc~IOns Urrelaled business Income Ezclutled b section 512, 513, or 514 Enter gross amounts unless (A) (B) (C) (D) related or exempt otherwise Indicated Business cotle Amount Ezclus~on code Amount function ~ncbme 93 Program service revenue a b c d e f Medicare/MeC•caid payments g fees 8 contracts Iran goverrme,^t agencies 94 Mem"-ership aues and asses;mems 95 In; or. sanngs 8 temporary cash Invmn;s 14 11 , 161 % ~]IV~derds and interest from secur•ties 97 Net •ental Income or (lass) Irom real estate a debt financed property b not debt financed property 98 Net rental Income pr (loss) from pers prop 99 Other investment Income 1 DD Gai~ a e to osrylrom sales ar duels otrw 101 Net Ircame or (lass) tram speaal events 102 Gross prOrn ar (loss) from sales or ~nwntory 103 Other revenue a b c d e 104 Suototal (ace columns (B). (D), 8 (E)) - 11, 161 105 Total (add Ilne 104, columns (B), (D), and (E)) ? 11 , 161 Note: (Lme 105 lus Irne id. Part I, should a ual the amount on Imo 12 Part I ) Part VIII Relationshi of Activities to the Accom lishment of Exem Pur oses ee Insvucbons Lrne No. Explain how each acttwly far which income is reported In column (E) of Part VII contributed importantly to the accomplishment of the organrzallon's exempt purposes (other than by providing funds for such purposes) Part IX Information Re ardin Taxable Subsidtanes Com lets thrs Part rl the'Yes' box on line 88 rs checked Name, address. and employer idenlfication Percentage al Nature of Total End of year number of corporation or partnership ownership interest business aclrvilies Income assets Unoer panalLaa 1 awl Y Klara trYr I Nw eominae Nu return nciupinG aCtompanYirrqq %hatlu~a anU Sraramat! as b rho eat ql my wpwNOpa~ rq alai i1 is Please 1Np corrM an8 mpYil brahon or praanr (orar 1Nn orticeri ~s asFp on sn inl0rrraUOn or whKn preparar has anY w+ad a mNUCIMs Sin ? ) 5 ~ op ? JoHnn i=ARnSworth Here ~ I ~ Y~ • ~ ~o ~r ,root-rte, Spn re of OlrKaf bate Tya w Pnnl flarrN artl R4 Pafd Praoarers ~ Oala Oapy ,r Prparws9ocul sanx~ry NUmar Pre• s'p"""" ? G/ 12/30/99 .molprw ~ ~ 569-96-6249 payer's ~,rm:wma J fin D Car Hero CPA A P C se :nr''°'"'iq.m ? p 0 Box 880429 EIN ~ 99-0303190 Only ,neaoor.as pukalant HI ZIP+a - 96788 BAA TEEworoe pur7rvp Geparlmenl of Ure Treasury In•er~al Nevenue Serve schedule A Organization Exempt Under 1998 (Form 990) Section 501(cX3) INS use only - Do not write Or itap~e ,n this space (Except Pnvate Foundation) and Section 501(e), 501(t), 501(k), 501(n), or Section 4947(ax1) once No ~su Ixar Nonexempt Charitable Trust Supplementary Inlortnatron. See separate instructions. Must be com leted b the above or anizatrons and attached to then Form 990 or 990-EZ Nams of Vre Orpamyl,on Em0~0yer IOanliM1Ca~On Numpar FAMILY SUPPORT SERVICES OF WEST HAWAII 99-0230341 Part I Compensatlon of the Five Highest Pald Employees Other Than Officers, Directors, and Trustees (See Irstructlons Llsl each one If there are none, enter None (a) Name and address of each (b) Title and average (c) Compensatlon (d) Oonti:autcns (e) Expense employee Faid mcre hours per week to emolcyee Eeneflt account and other than $50.000 devoted to position plans 8 deferred al'owances campe~saaon NONE Total number of other employees paid ~ ~ ~ over $50,000 ~ NONE ~:~`..`~'r Part II ; Compensation of the Five Highest Pald Independent Contractors for Professional Services (See mstruclions List each one (whether individuals or firms) If there are none, enter 'None (a) Name and address of each Independent contractor paid more than $50,000 (b) Type of service (c) Compensation KAPIOLANI MEDICAL CENTER FOR WOMEN AND CHILDREN 5500 MERCHANT STREET HONOLULU HI 96813 MEDICAL SERVICES 111,000 Total number of others recervmq over fir, t' it •~r tif• ' ~ ~ _ ~ at $50.000 for rofessional services ? NONE :ah BAA For Paperwork Reduction Act Notice, see the instructions for Form 990 and Form 99o-Q. Schedule A (Form 990) 1998 TEEA0101 tL11Na ScheduleA Form 990) 1998 FAMILY SUPPORT SERVICES OF WEST HAWAII 99-0230341 Pa e2 Part III Statements About Actlvltles yes No t During the year, has the organization attempted to influence national, state, or local legislation, including any attempt to influence public opinion on a legislative matter or referendums t X If Yes enter the ;oral expenses paid or incurred in connection w~lh the lobbying activities ~ $ , Organ~zatiors that made an eiecDOn under seclicn 501(h) by filing Form 5768 must complete Part VIA Other organizatiors checking 'Yes' must complete Part VI B and attach a statement giving a detailed description of the lobbying actrvit;es 2 D~.,ring the year has ;he organization, either tluectly or indvectly, engaged in ary of the following acts with any of ~•s Trustees, directors, oYice•s. creators key employees, or members of their families, or with any taxable organization with which any suc~ pe•scn is affiliated as an officer directcr trustee, majority owrer, or principal beneficiary a Sale, exchange, or leasing of proFerty~ 2a X b Lerding of morey or other extension of credits 2b X c Furnishing of goods, ser+ices, or faalilies~ 2c X d Payment of compensatwn (or payment or reimbursement of expenses if more than Sl 000) SEE P t V, Fm 990 2d X e Transfer of any part of its income or assels~ 2e X If the answer to any question is 'Yes,' attach a detailed statement explaining the transactions 3 Does the organization make grants for scholarships, fellowships, student loans, elc~ 3 X 4a Do you have a secuon 403(6) annuity plan for your employees 4a X b Attach a statement to explain how the organization determines that individuals or organizations receiving grants ; or loans from it in furtherance of its chars able r rams uali to reserve a menu ee instructions ~ Pelt IV..' Reason for Non-Pnvate Foundation Status (see instructions The organization is not a private foundation because it is (please check only One applicable box) 5 A church convention of churches, or assouallon pf churches Section 170(b)(1)(A)(i) 6 A school Section 170(D)(1 uA)(u) (Also complete Part V, page 4 ) 7 A hospital or a cooperative hospital service organization Section 170(6)(1 )(A)Qn) 8 I A federal, stale, or local government or governmental unit Section 170(6)(1 )(A)(v) 9 i__I A medical research organization operated in conrynction with a hospital Section 170(6)(1 )(A)(uQ Enter the hospital's name, crly, and state 70 ? An organization operated for the benefit of a college or university owned or operated by a governmental unit Section 170(6)(1 )(A)Ov) (Also complete the Support Schedule in Part IV•A ) 11 a X? An organization that normally receives a substantial part of its support from a governmental unit or from the general public Section 170(6)(1 )(A)(w) (Also complete the Support Schedule in Part IV A ) 71 b A community trust Section 170(6)(1 )(A)(v0 (Also Complete the Support Schedule in Part IV A ) 72 ? An organization that normally receives (1) mon than 33.113Y. of its support from conlrlbutions, membership fees, and gross receipts from activities related to its charitable, etc, lunt6ons - subject to certain exceptions, and (2) no more than 33-113% of its support from gross investment income and unrelated business taxable income (less section 511 lax) from businesses acquved by the organization after June 30, 1975 See section 509(a)(2) (Also complete the Support Schedule in Part IV A ) 73 ? An organization that is not controlled by any disqualified persons (other than foundation managers) and supports organizations described in (1) lines 5 through 12 aDOVe, or section 501 (c)(4), (5), or (6), if they meet the lest of section 509(a)(2) (See section 509(a)(3)) Provide the following informallon about the supported organizations (See ~nslructions ) (a) Name(s) of supportetl organization(s) (b) Line number from above 14 n An organization organized and operated to test for public safely Section 509(a)(4) (See instructions ) BAA ~sowx izriiAe ScheduleA Form 990)1998 FAMILY SUPPORT SERVICES OF WEST HAWAII 99-0230341 Pa e3 Pali IV-A ' Support Schedule (Complete only d you checked a box on line 10, 11, or 12) Use cash method of accounting Note You may use the worksheet m the instructions for conveRrnq Irom the accrual to the cash method o/ accounhrq Calendar ear or fiscal ear ~ a beginning m) ( y 1997 1996 1995 19d94 motel 15 re~cerved (Do not inclutleutions unusual rants See line 28) 1, 916, 275 1, 297, 478 1 593, 691 1.200, 312 6, 007, 756 16 Membe•shi fees recervetl 17 Gross receipts from admissions, merchandise sold or services performed or furnishing of facil,ties any actrv~ty that is no[ a business unrelatetl to the organization's charitable, e~c, ur ose 18 Gross income from interest, drv~tlends, amounts received from pa menls on securities loans (Syectian 612(x)(6)) rents, royalties andd unrelated business taxable income (less Section 511 taxes) from busy nesses acgwred by the oryan ization after June 30, 1975 9 210 9 494 6.057 3 140 27, 901 19 Net income from unrelated business activities not included m tine 18 20 Tax revenues levied for the organization's benefit and either paid to it dr expended on its behalf 21 The value of services or taahhes furnished to the organization by a governmental unit without charge Do not include the value of services or facilities generally furnished to the ubl¢ without char e 22 Other income Attach a schedule Do not inclutle gain or (loss) from sale of ca ital assets 23 Total of lines 16 thro n 22 1 925 485 1, 306 972 1, 599 748. 1, 203 452 6.035 657 24 Line 23 minus line 17 1 925 485 1 306 972 1 599 748 1, 203 452 6, 035 657 25 Enter 1 % of line 23 19.255 13 070 15 997 12 035 .z1 26 Organizations descnbed on Ilnes 10 or 11. a Enter 2% of amount in column (e), line 24 ~ 26a 120. 713 b Attach a list (which is not open to public inspection) sflowing the name of and anqunl contnbuted by each person (other than a governmental unit or publicly supportetl organization) wflose total Clfls for 1994 through 1997 exceeded the amount shown in line 26a Enter the sum of all ihese excess amounts ~ 266 99 912 c Total support for Section 6fN(a)(I) test Enter line 24, column (e) ~ 26e 6.035, 657 d Add Amounts from Column (e) for lines 18 901. 19 22 266 99.912 ? 26d 127,813 e Public support (line 2lic minus line 26d total) ? 26a 5 907, 844 f Public su ort ercenta a tine 26e numerator dlvlded b line 26c denominator ~ 261 97 88 % 27 Organizations described on Ilne 12: a For amounts included in Imes 16, 16, and 17 that were recervetl from a'disqualdied person; attach a list to show the name of, and total amounts recervetl in each year from, each 'disqualified person' E^ter the sum of Such amounts for each year (19911 (1996)------------ `'996)------------ (1994)------------- bFOr any amount included in line 17 that was recervetl hom a nondisqualified person, attach a list to show the name of, antl amount recervetl for each year, that was more than the larger of (1) the amount on line 25 for Ne year or 56,000 (Include in the list organizations described in lines 5 through 11, a5 well as indivitluals) After computing the tldference txtween the amount recervetl and the larger amount described in (1) or (2), enter the sum of these differences (the excess amounts) for each year (19971 (1996)------------ (1995)------------ (1994)------------- c Add Amounts from column (e) for lines 15 16 17 20 21 ~ 27 c d Add Line 27a total and line 27b total ~ 27d e Public support (line 27c total minus line 27d fatal) ~ 27e f Total support for Section 509(x)(2) test Enter amount on line 23, column (e) ~ 27f g Public support percenuge (Ilne 27e (numerator) dlvlded by Ilne 27f (denominator)) ~ 27 % h Investment income rcenfa Ilne 18, column • numerator dlvlded b Ilne 27f denominator ~ 27h % 28 Unusual Gnnb. Far an organization described in line 10, 11, or 12 Nat received arty unusual grants during 1994 Nrouph 1997, attach a list (which is not open to public inspection) far each year sllowinq the name of the contributor, the date and amount of the grant, and a brief description of the nature of trx grant Do not include these grants in line 15 (See insVUCbons) BAA TEEAO~oI iLi119e Schedule A(Form 990)1998 FAMILY SUPPORT SERVICES OF WEST HAWAII 99-0230341 ~a e4 Part V Private School Questionnaire (see instructions ) (To be completed Only by schools that checked the box on line 6 in Part IV) N / A Yes No 29 Does the organization have a raually nondiscriminatory policy towartl students by statement in its charter, bylaws. other governing instrument, or in a resolution of its governing body 29 30 Does the organization include a statement of its racially nondiscriminatory policy towartl Students in all its brochures, ~ catalogues, and other wr~lten communications with the public dealing with student admissions, programs and s[nolarships~ 30 37 Has the organization puoliuzed is raually nondiscriminatory policy through rewspaper or broadcast media duri-g the period of soliulalion for students, or tluring the registration period if ~1 has no solicitation program in a way that makes the policy known t0 all parts cf ;he general community it serves 131 If Yes please describe, if No please ezpla~n (If you need more space, attach a separate statement ) 32 Does the organization maintain the following a Records indicating the racial composition of the stutlent body, faculty, and atlministratrve staH~ 32a 6 Records documenting that scholarships and other financial assistance are awarded on a raually nondiscriminatory basis 32b c Copies of all catalogues, brochures, annauntemenls, and other written communications to the public dealing with stutlent admissions, programs, and scholarshlps~ 32c d Copes of all material used by the organization or on its 6ehalt to solicit conlributions~ 32d It you answered 'NO to any of the above, please explain (If you need more space, attach a separate statement) 1 i 33 Does the organization discriminate by race In any way with respect to a Students rights or prrvileges~ 33a b Admissions policles~ 33 b c Employment of faculty or administrative statf~ 33c d Scholarships or other financial assistance 33d e Educahona! pohues~ 33e f Use of faulitles~ 331 g Athletic programs' 33 h Other extracurricular actmtles~ 33h If you answered 'Yes' to any of the above, please explain (If you neetl more space, attach a separate statement ) 34a Does the organization receive any finanual aid or assistance from a governmental agency' 34a b Has the organization s right to such aid ever been revoked or suspended 34b If you answered Yes to either 34a orb please explain using an attached statement 35 Does the organization cerkN that it has complied with the applicable requirements of sections 4 Ol through 4 OS of Rev Proc 75 50, 1975-2 C B 587, coverln racial nondlscrlminatlon~ If'NO,' attach an ex lanatlon 35 BAA reenact iaiwise Schedule A(Form 990)1998 FAMILY SUPPORT SERVICES OF WEST HAWAII 99-0230341 Pa eS Part VI-A Lobbying Expenditures by Electing Public Charities (see instructions ) tTO be completed Only by an eligible organization that filed Form 57E8) N /A Check here ~ a ~ if the organization belongs to an affiliated group Check here ~ b ! if ou checked 's above and limited control' rovisions a I Limns on Lobbying Expenditures To be eoT I Af!iliated group P eletl x ~ he tern expenditures means amounts paid or incurred) totals for all electing dr anizations 36 Total lobbying expenditures to influence public opinion (grassroots lobbying) 36 37 Total lobbying expenditures 'o influerce a legislative body (tl?ec' lobbyirq) 37 38 Total lobbyirg expend.b.,~es (add lines 36 and 37) 3g 39 Other exempt purpose expenditures 39 40 Total exempt purpose expenditures (add lines 38 and 39) 40 41 Lobbying ronlaxable amount Enter the amount 'rom the following table - If the amount on line 40 is - The lobbying nontaxable amount is - ^!ot over $SCO,000 20 Ye of ;he amount on line 40 Cver SSCO,000 but ict over j. 000:''00 (100,000 plus I Si, of the excess over =500,000 Over SI,C00,000 but net over SI,S'>0,000 S1 )5,000 plus 10% e; the excess over 51,000,000 41 Ovxr S',SOO;000 bu: nct ever t17,^',x,000 5225,OCG plus 5% of the excess over SI,500,000 Over $17 000 000 $1,000,000 _ 42 Grassroots nontaxable amount (enter 25Y, of line 41) 42 43 Subtract line 42 from line 36 Enter 0- if line 42 is more than line 36 43 44 Subtract line a1 from line 38 Enter 0 d line 41 is more than line 38 44 Caution I/there rs an amount on either line 43 or line 44, ou must hie Form 4720 4 -Year Averaging Penod Under Section 501(h) (Some organizations That made a section 501(h) election do nbt have la complete all of the five columns below See the instructions for lines 45 through 50 ) Lobbying Expenditures Dunng 4-Year Averaging Penod Calendar year (a) (b) (c) (d) (e) (or fiscal year 1998 1997 1996 1995 Total beginning in) 45 Lobbying nontaxable amount 46 Lobbying ceiling amount r; 50%af line4 e) 47 Total lobbying ex enditures 48 Grassroots nontax able amount 49 Grassroots ceiling amount (ISO% of line d8(e)) 50 Grassroots lobbying ex enditures Part VI-B Lobbytng Activity by Noneledtn~q Public Charities (For reporting only by organizations That id not complete Part VI-A) (See instructions ) During the year did 'he organization attempt to influence national, state or local legislation including any attempt to nfluence Dublic opinion on a legislative matter or referendum, through the use of Yes No Amount a Volunteers X b Paid stall or management (include compensation in expenses reported on lines c through h) X c Media advertisements X 0 d Mailings to members, legislators or the Dublic X e Publications, or published or broadcast statements X f Grants to ciher organizations for lobbying purposes X g Direct cortact with legislators, their slafh, government officials. or a legislative body X h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any other means X i Total lobbying expenditures (add lines c through h) 0 It Yes' to any of the above also attach a statement diving a detailed description of the lobbying activities aAA 1Eenbws iorosise ScheduleA(FOrm 990)1998 FAMILY SUPPORT SERVICES OF WEST HAWAII 99-0230341 'a e6 Part VII .Information Regarding Transfers To and Transactions and Relationships With Nonchantable Exempt Organizations 51 Did the reporting organization dvectly or indvectly engage in any of the following with any other orgarization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527. relating to political organizations a Transfers from the reporting organ~zafion to a noncharitable exempt organization of Yes No Q)Cash 51a r X (u)Other assets a n X b Other •ransactions (gSaies cf assets to a noncharitable exempt organization b t X (rp Purchases of assets from a noncharitable exempt organization b li X (uQRental of faalihes or egwpment b w X (rv)Re~mbursemenl arrangements b rv) X (v)Loans or loan guarantees b v X (vgPerformance of services or membership or fundra~sinq solicitations b vi) X c Sharing of facilifies, egwpment, mailing lists, other assets, or paid employees c X d If the answer to any of the above is 'Yes,' compplete the following schedule Column (b) should always show the fav market value cf the goods, other assets, or services given by the reporbn organization It the organization received less than fair market value in an transaction or sharin arran ement, show in Column d the value of the oods. other assets or services received (a) (b) (c) Line no Amount involved Name of noncharitable exempt organization DescripM1On of transfers, transactions, and sharing arrangements 52a Is the organization directly or indirectly affiliated with, or related to one or more lax exempt organizations described in secbon 501(c) of the Cade (other than section 501(c)(3)) or in secbon 527 ~ ~ Yes X~ No b It'Yes' tom lete the fallowin schedule Name of organization Type of organization Description of relationship BAA TEE~ag6 taoS/9a FAMILY SUPPORT SER~i'CES NEST HAWAII 99 0230341 Form 990, Page 2, Part II, Line 43 Other Expenses Stmt I (A) (B) Total Program Management Fundraising Other expenses services and eneral (itemize) INSURANCE 15.777 15.777 0 0 OTHER EXPENSES 10,955 5,466 2,066 3,423 FUNDRAISING EXPENSE 9,636 0 0 9,636 BOOKKEEPING 7,458 0 7,458 0 PROGRAM ENHANCEMENT 5,092 0 0 5,092 Total 48,918 21,243 9,524 18,151 Form 990, Page 4, Part V List of Officers, Etc. Statement (A) (B) (C) Name and address Title and Compensation Contributions Expense average hours per (if not paid, to employee account week devoted enter -0-) benefit plans and other to position and deferred allowances compensation DALE ROSS_________ BOx 4960 KAILUA-KONA HI 9674 DIRECTOR 1 D D 0 BETSY_COLE____ 65-1235 A OPELe RD MAINA COTT SIRE CTOR 1 0 0 0 DIANNE SIMMONS____ 60.1773 A'ALU PL wAIKOLOA MI 6373 DIRECTOR 1 0 0 0 HANNAH SPRINGER 77-3103 M11AlAN0A Mw GILUA•ROM N DIRECTOR 1 0 0 0 CYNTHIA SALLEY_ _ _ _ POB 500 HDNAUNAU,HI 9672 DIRECTOR 1 0 0 0 ALLEN_WILCOX e3-soo RCIN[RI CARAIM coax nI l~7o DIRECTOR 1 0 0 0 JOANN_BISHOP FREED_ /3-lli MNIIAxI RAILw-Raw MI if it DIRECTOR 1 42, 000 1, 260 0 _J_OA_N_N_ F_A_R_N S_N_O_RT_H_ _ _ _ 7l-5739 RUARINI xw7 R07 KAIIUA-ROM EXEC DIRECTOR40 50, 400 1, 527 0 Tolal 92,400 2,787 0 v',., J ".`~(nternal Revenue Service ~ ~ D~~farrment of the Treasury District Director Data: Employer IdentMptlon Number. SEP 0 7.1984 99-Oa 34 3 Axountl~ Parlod EndlnF June 30 ,Foundation Statue CleaelAutlon: 170(b)(1)(A)(vi) and 509(a)(1) ?West Hawaii Family Support Council Advance Ruiin~ Harlod Ends: P.O. Hox 1539 June 30, 1986 Kealakekua, Hawaii 96750, ~f7g7~OcOnb~ R. Al Alicante - Contort Telaphona Number: (213) 688-4553 Dear Applicant: Hassd oa information supplied, and assuming your operations rill be as stated is your application for rscogaitica of szsmptioa, we have determined you are szempt from Federal income taz under ssctioa 501(e)(3) of the Internal Revenue Cods. Because you ors n newly created organization, ws ors not now making a final determination of pour fouadatioit status under section 509 (a) of the Code. However, re have determined that you can reasonably bs ezpected to be a publicly supported orgaaizatioa described in section I70(b)(1)(A)(vi) and 509(a1(1). Accordingly, you will bs treated as a publicly supported organization, and not as a private foundation, during as advance ruling period. This advance ruling period begins oa the date of pour inception and ends oa the date shown above. Within 90 days after the end of your advance ruling period, you must submit to us information needed to determine whether you have meL the requirements of the applicable support test during the advance ruling period. If you establish that you have been a publicly supported organization, you will be classified as a ssctioa 509(a)(1) or 509(a)(2) organization as lcag as you continue to meet the requirements of the applicable support test. If you do not meet the public support requirements during the advance ruling period, you will be classified as a private foundation for future periods. Also, if you are classified as a private foundation, you rill be treated as a private foundation from the date of your inception for purposes of ' sections 507 (d) and 4940. Grantors and donors map rely oa the determination that you are not a private inundation until 90 daps after the sad of your advance ruling period. If you submit the required information rithin the 90 days, grantors sad donors mflq continue to rely on the advance determination until Lhe Service makes a final determination of your foundation status. However, if notice that you rill ao longer be treated as a section 170(b)ll)(A)(vi)* orgeaizntian is published in the Internal Revenue Bulletin, grantors sad donors may aoL rely oa this dstermiaatloa niter the date of such-publlcatioa..Also,_a.graator_or donor may not rely on this determination if he or she was is part responsible for, or was aware of, the act or failure to act that resulted in_yaur loss of section 170(b)(1)(A)(vi)* status, or acquired knowledge that the Internal Revenue Service had given notice that you rould be removed from classification as a section 170(b)(1)(A)(vi)* organization. *and 509(a)(1). cer.n P.O. Box 2350, Los Angeles, CA 90053 Letter 1045(DO) (Rev. 10--83) s ~ If your sources of support, or your purposes, character, or method of operation ' change, please let us know so we can consider the effect of the change on your ~ exempt status and foundation status. Also, you should inform us of all changes is your name or address. _ As of January 1, 1984, you are liable for taxes under the Federal Insurance Contributions Act (social security taxes) on remuneration of $100 or more you pay to each of your employees during a calendar year. You are not liable for the tea imposed under the Federal UaemploymenL Taz Act (FUTA). Organizations that are not private foundations are not subject to the excise taxes under Chapter 42 of the Code. However, you are not automatically exempt from other Federal ezcise taxes. If you have any questions about ezcise, employment, or other Federal taxes, please let us know. Donors may deduct coatributioas to you as provided is section 170 of the Code. Bequests, legacies, devises, transfers, or gifts to you or for your use are deductible for Federal estate and gift tea purposes if they meet the applicable provisions of sections 2055, 2108, and 2522 of the Code. You are required to file Farm 990, Rstura of Orgsaization Ezempt from Income Taz, only if pour gross receipts each year are normally more than $25,000:;If a return is rsgnired, it must be filed by thn 15th day of the fifth month after the end of your eaaual accounting period. Ths law imposes a penalty of $10 a day, np to a mazimum of $5,000, rhea a return is filed late, unless thore is reasonable cause for the delay. You are not required to file Federal income tae returns unless you are sub~act to the taz oa unrelated business income under section 511 of the Code. If you are sub)ect to this_taz, you must file aa.income taz rstura on Form 990-T, Exempt Orgaaizatioa Business Income Taz Return. In this letter, we are net determining whether nay of your present or proposed activities ors unrelated trade or business as defined is section 513 of the Code. You need as employer idsatification number even if you have ao employees. If ` as employer identification number was not entered oa your application, a number will be assigned to you and you will be advlsed of it. Please use that number on all returns you file and in all correspoadeace with the Iaterael Revenue Service. Because this letter could help resolve say questions about pour ezampt status and foundation status, you should keep it in your permsaeat records. If you have any questions, please contact the person whose name and telephone aamber are shown in the heading of this letter. Sincerely yours, District Director ""see attachment Letter 1045(DO) (Rev. 30--83) v - STATE OF HAWAII ' DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS - ' - , - Bualnaxs ReglstraUOn Division " t 010 Rehartla Sveel ' Malinq Adtlreaa: P. O Bo,< a0, Honolulu, Hawaii 96810 ARTICLES OF AMENDMENT TO CHANGE CORPORATE NAME _ (Section 4158-38, Hawaii Revised Statutes) ~ ~ L~ t - ~ - " i11' I~:fi ~bllini "tY COnai, P The undersigned, duly authorized officers of the corporatlon submimng these Artcles of Amendment. certfy as follows t The present name of the corporation is SVEST HAWAII FAIKILY SUPPORT COUNCIL 2 The corporatlon's name is changed to. FAD4ILY SUPPORT SERVICES OF ?VEST HA'~VAII 3 If adoption of the amendment was by the members, complete Ne following: A A mseUng of the members wee held on (Aynyl Dry Yw) A quorum was present at the meeting, and at least two-thirds of the member prosent at the meeting voted to adopt the amendment. OR B Ths amendment was adopted by the written consent of all of the members of the rnrporation entitled to vote. 4 If adoption of the amendment was by the board of direeton, complete the following: A A meeting of the directara was held on JULY 24 , 1990 rManm ay rw) A quorum was present at the meeanp, and a mapnry of We directors present at the meeting voted to adapt the amendmsnl OR B The amenWment was adopted by the written consent of all of the Baud of Directors 5 It the amendment was adopted by the Board of Directors, check one of the following [ Xj The corporation has no members OR [ j There are no members entitled to vote We eertity under the penalties of 4158-138, Hawaii Revised Statutes. that ws have read the above statements, and that the same are true and correct. Witness our hands this o~+,~~day of Sen temb r . 19~~ D,/a~vid Ga/n~rcia, President Alice E. Dean-Daniel, Secretary .~dJ.tn ~'~Xrw~~, ~ ~ a"'a a rra. - - fsatriaaaa w one:«1 laknaaae a Dateaq (See Reverse Side For Instructbns) ms La/ OifOailOa li'wl ACli1T.J l.Ct~ IL.H I L_. _ . _ ~ _ - _ NATIONAL INSURANCE PROFESSIONALS CORP THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY .1040 NE HOSTMARK STREET N200 AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER THIS CERTIFICATE GOES NOT AMEND, EXTEND OR ALTER THE COVERAGE POULSBO WA 9e070.7454 AFFORDED BY THE POLICIES BELOW PHONE (3e0)e97a817 j FAX (Oe0)997.59e9 COMPANIES AFFORDING COVERAGE INSURED COMPANYA NIT D NAT( NAL INS N MPANY I FAMILY SUPPORT SERVICES OF WEST HAWAII ;COMPANY B ' 75-5759 KUAKINI HIGHWAY, #207 KAILUA-KONA HI 96740 CoMPaNV C I ICOMPANVD CON.PANV E 7H15 IS 70 CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW MAVE BEEN ISSUED 70 THE INSURED NAMED ABOVE FOR 7HE POLICY PERIOD INDICATED NOTWITHSTANDING ANV REQUIREMENT TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO I WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BV THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS EXCLUSIONS AND CONDITIONS OF SUCH POLICIES LIMITS SHOWN MAY HAVE BEEN REDUCED 8Y PAID CLAIMS I'~~i TYPE OFINSURANCE PODGY NUMBER Po1ii ~MMN0IYYY~ PoAITL INWD1 WYYIN DMIt$ (GENERAL LIABILITY ~ GA7074OS JUL100 JUL101 EACH OCCURRENCE ~f COMMERCIAL GENERAL LIABILITY FIRE DAMAGE (Any Ong Fne) : f ,100,000 j X CUIMS MADE J OCCUR MED E%P (AM pu P~nan) s EXCW DED A ~ PERSONALd ADV INJURY If 1,000,000 ~GENERAI AGGREWTE f 3,000,000 ' GEN'L AGGREWTE LIMB APPLIES PER ~ ' P0.000CTSLOMPA)P AGC f 7, POLICY I-- X~ ~ LOC AllTOMOSILE LIASIDTY j i (COMBINED SINGLE lIM1T If I I ANY AUTO I ,IE+ACCEMn) F-H--I I ALL 0 WHED AUTOS 'BODILY INJURY I I SCHEWLED AUTOS ~Ipx Oelsenl S H10.E0 AUTOS I ~BODIIY INJURY I NON-0WNED AUTOS I •(P~r aco7~nl) If I PROPERTY DAMAGE ~f i GARAGE DABILITY (AUTO ONLY EA ACCIDENT ~f I ANY AUTO I OOTHER THAN EA ACC f I i (AUTO ONLY AGG S I EXGlSS DA&DTY EACH OCCURRENCE f OCCUR i-J CLAIMS MADE AGGREWTE ;f 'f OEOUCTIBLE f - i RETENTION f I S ,WOf00lRS COMPEMSATON AND j WC STAIIF OTM EMPLOYPRe UASILRY E L EACH ACCIDFM f i i EL DISEASEfA EMPLOYEE f j E l DISEASE-POLICY LIMB f GA777106 JUL 1 00 JUL 1 01 51,000,000 EACH CLAIM A LIABILITY 57,000,000 AGGREGATE i AGG 19 COMBINED PROF AND CGL I I DESCRIPTION OF OPERATIONSILOCATIONSNEHICLES/SPECIAL ITEMS CERTIFICATE HOLDER TO BE NAMED AS ADDITIONAL INSURED UNDER THE ABOVE POLICY BUT ONLY AS THEIR INTERESTS MAY APPEAR AND ONLY WITH RESPECT TO THE OPERATIONS OF THE NAMED INSURED CERTIFICATE HOLDER ~ j AoomoNAL INeuRlD, IIL7URER LETTlR CANCELLATION COUNTY OF HAWAII SHOUTA ANY OF THE ABOVE DESCAIEED PODCIE7 BE GINCELLED BEFORE DEPARTMENT OF FINANCE THE E%PIMTpN LNTE 711EREOF THE ISSU910 COM?AM' We.L ENOFl1VOR TO MAIL ZS AUPUNI STREET, #119 b DAYS WIVR[N NOTICE TO THE CERTiKi1TE HOLDER NAMED TO THE LEFT eUT FAILURE TO MNL SI1CN NOTK:! eHAU IMPOIE MO OLLIG'1TX)N OR LIABILITY HILO, HI 9972OA248 OF ANY KIND UPON THE COMPANY RS AGENTS OR RE?RESENTATNES AUT110RRE0 REPRESlNTATNE ^,,.-L-- ACORD 23S (7197) Cernflcale # 211% STATE OF HAWAII DEPARTMENT OF REGULATORY AGENCIES Business Registration DLV1S10R In the Matter of the Incorporation ) of ) WEST HAWAII FAMILY SUPPORT COUNCIL ) _ CHARTER OF INCORPORATION STATE OF HAWAII DEPARTMENT OF REGULATORY AGENCIES 9uainess Registration Division In the Matter of the Incorporation ) of ) WEST HAWAII FAlIZLY SUPPORT COUNCIL ) CHARTER OF INCORPORATION TO ALL TO WHOM THESE PRESENTS SHALL COME: I, the undersigned Director of Regulatory Agencies of the State of Hawaii, send Greeting: WHEREAS, MARILYN YANGSON, AAFAEL RAMIREZ, and DAVID CARCIA, a majority of whom are residents of the State of Hawaii, have filed with me as Director of Regulatory Agencies a verified petition to grant to them and their associates a charter of incorporation as a non-profit corporation, in accordance with the provisions of Section 416-20, Hawaii Revised Statutes; NOW, THEREFORE, RNOW YE, That Z, the said Director, in the exercise and execution of every power and authority ' in anywise •nablinq me in this behalf, do hereby constitute the said petitioners and their associates a corporation ~ under the laws of the State of Hawaii Por the purpose and a ~ in the form hereinafter sat forth. I B Tha name of the corporation shall be: WEST HAWAII 0 FAMILY SUPPORT COUNCIL. II The location of the principal office of the corporation shall be Sn Kealakekua, Kona, State of Hawaii, and the specific address of its initial office shall be P.O. Box 1574, Kealakekua, Hawaii. III The duration of the corporation shell be perpetual. IV The purpose o! this corporation shall be: A) To promote positive family living. B) To develop community awareness and interest in the prevention of child abuse and neglect; and, represent the West Hawaii area on the Hawaii State Council on Child Abuse and Neglect. C) To establish a treatment network among the organizations and agencies which will provide services to • families, utilizing the community professionals, laymen, and other resources. D) To develop and enhance all the family support systems affecting Wast eewaii which include but shall not be limited to houalnq, employment, transportation, education, health, recreation, energy and conservation. E) To support and revive traditional and cultural heritages o! Hawaiian and other ethnic peoples. F) Without personal gain or profit to any individual members thereof, except for services actually rendered to the corporation, to solicit and accept grants- in-aid trom governmental and private sources, and to solicit and accept contributLOns and bequests to be used in carrying out the corporation's purposes - to the same extent as a natural person might or could do; to purchase or otherwise acquire, and to hold, own, maintain, work, develop, sell, lease, exchange, hire, convey, mortgage, or otherwise dispose of and deal in lands and leaseholds, and any interest, estate, and rights in real property, and any personal or mixed property, and ,any franchises, rights, licenses, privileges necessary, convenient or appropriate for any of the delineated purposes herein. V PROHIBITED ACTNITIES Except as provided 1n 501 (h) of the Internal Revenue Code, no substantial part of the activities of the corporation shall consist of carrying on propaganda, or otherwise attempting to influence legislation, and the corporation shall not participate in, or otherwise intervene in (including the publication or distribution of statements), any political campaign on behalf of or in opposition to candidates for public office. Notwithstanding any other provisions of this Charter of Incorporation, or any provision of the Stets of Hawaii governing or pertaining to the corporation, the corporation shall not engage in or carry on any activities not permitted to ba engaged in or carried on by a corporation described Ln Section 501(cl(31 of the Internal Ravanue Code of 1951 (or the corresponding provision of any future Federal income tax law) and exempt from taxation under Section 501(e)(J) of the Internal Revenue Coda o! 1954 (or the corresponding provision of any future income tax law). VI There shall be a board of directors consisting of not more than fifteen members. The following persons shall be the initial officers and directors and shall hold office for the first year or until their auccessars are duly elected pursuant to the by-laws of the corporation: Office Rald Name Residence Address Chairperson Connie Hicks-Santana R.R. 1, Box 53A Captain Cook, HI 96704 Vice-Chair- Marilyn Yangson P.O. Hox 776 parson Realakekua, HI 96750 Secretary- David Garcia 73-12fi2 Lihau Street Treasurer Railua-Rona, HI 96740 Director Janice Baxter P.O. Box 4987 Rallua-Kona, HI 96740 Director Merle Martin P.O. Box 812 - - - Railua-Rona, HI 96740 Director Robert L. Fultz P.O. Box 1787 Realakekua, HI 96750 Director Rafael Remiraz P.O. Box 1446 Realakekua, HI 96750 Director Florence R. Larbaek P.O. Box 244 " Railua-Rona, HI 96740 Director Marianne Thalken P.O. Box 716 Realakekua, HI 96750 Director Virginia Enos P.O. Box 276 eolualoa, HI 96725 Director Jackie Ralani P.O. Box 753 Captain Cook, HI 96704 VII The corporation is not organized for profit, it will not issue any stock, and no part of its assets, income, or earnings shall ba distributed to its members, directors, or officers, except for services actunlly rendered to the corporation. The corporation shall have only such powers as provided for by law as necessary to accomplish its stated purposes. And, upon dissolution, all of the assets of the corporation, after payment of its just debts, shall be transferred or distributed to an organization or organi- zations as shall at the time qualify as an exempt organization or organizations under Section 501(3) of the Internal Revenue Code of 1954. IN WITNESS WHEREOF, I havn hereunto set my hand and seal of the Department of Regulatory Agencies, at Honolulu, Hawaii, thin •7i t4 day of - , 1981. ~ . DIRECTOR Oi REGULATOR! AGENCIES e~ Corporation 8 See LC as Adatelatrator 1 FAMILY SUPPORT SERVICES OF WEST HAWAII BY-LAWS ARTICLE I NAME The name of this corporation shall be Family Support Services of West Haweu ARTICLE II PURPOSES The purpose of fhe Family SuppoR Services of West Hawaii is to promote healthy tamely relationships and to provent child abuse and negbct by 1 Increasing communrly awareness of the value of prevention services, 2 developing programs for the preventron of abuse end neglect and the strengthening of healthy family life, and 3 prorldmg prevention services to families ARTICLE III MEMBERSHIP This is a non-membership corporation. ARTICLE IV BOARD OF DIRECTORS Seetlon 1. Board Memberahlo. The Board of Drredors shall consist of et bast seven (7) memt»rs and not moro than twenty-one (21) (Amended gH 5/gt)) Sectlon 2. Seleetlon of Board Membere Members of the Board of Directors shall be by the affinnatfve vote o} a malorriy of existing Board Memt»n. Board Members shall be individuab from the eommunrly who have demonstrated an interest rn the purpose of the corporation Section 3. Board Tanun. There shall be staggered terms. Each tens well last for a period three (3) years. A person may serve two (2) consecutive terms before rotating off fhs board for at least one (1) year A director sebded to fill a vagney shall serve for the unexpirod tens of the directors predecessor in office Sectlon 4. Pow~n and Funetlons The Board of Dvedors shall be the govemmg body of the corporabon, with full power and authority to manage, conduct and control the business and affairs of the corporation All actions taken by the Board of Directors shall be deemed to be the ads of the corporation Seetlon 5. Rwular Maetlnos Regular meetings of the Board of Drredors shall be held, at bast annually, at such bmes and places as the Board of Directors may provide by rosolutwn. No notice other then such resolution need be given. (Amended 8/27/97) Rwvi~wrl• 11/ri/OA f..~ i I FAMILY SUPPORT SERVICES OF WEST HAWAII BY-LAWS PAGE 2 Section 8. dial Meetings Special meetings of the Board of Directors may be called by or at the request of the President, the Vice-President, or any two directors The person or persons authorized to call apeual meetings of the Board of Diroctors may fix the place for holding any special meeting of the Board of Directors called by them Notice of each special meeting shall be given in accordance with Article IV, Section 7 of these by-laws. (Amended 827/97) Section 7. Notlee The Secretary shall give notice of each meeting of the Board of Directors (for which notice b rogwrod) in writing by mailing the same not less than three days beforo the niestlng or by giving notice persorialy, by tsbphone or by telegreph not less than oris day baforo the meeting, or as otherwise prescribed by the Bab of Dirocbrs. Ths faituro by the Secretary to give such notice or by any director to reuivs such notice shall not invalidate the proceedings of any mestlng at which a quorum of the directors is present. Nodee need not be given to any diracllor who shall, either beforo or after die meeting, submit a waiver of notice to a16xM such mestlng without protesting, prior to or at its commerioement, the lactic of notice to him or Fret. Except as odisrwiae provided by law, the Articles of Incorporation or the ey-Laws, a notice or waiver of notice need not state the purposes of such meetlng. (Amended 827/97) Section 8. Quo?um and Adloumnient A majority of the number of directors fixed pursuant to ArbGe N, Section 1 of these By-Laws shall constitute a quorum No actwn taken, other than die eppointnxnt of directors to fiN vacandes, shall bind the Corporetion unties it shall receive d,e concurring vote of a maiorily of the directors proaent at a nissUrig at whleh a quorum is present In tiro absence of a quorum, die presiding officer or a majority of the directors present may adpum the meeting from drtre to tlms wdtiout further notlee until a quorum is present (Amended 827197) Seetlon 9. Telephone Meednas Subject to the notice requirements in Article IV, Section 7 hereof, members of the Board of Directors or any commidee designated theroby may participate m a meeting of the Board or of such committee by means of a conference tebphons or similar communications equipmsrit by means of which all persons partlctpabng in the meeting can hear each other at die same time. Partiapatwn by such means shah constitute presence in person at a meeting (Amended 827/97) Section 10. Aetlon Without Mestlna Any action regwred or permitted to be taken at any meeting of tiro Bard of Directors or any commitlee desgnated theroby may be taken A all die directors or all of die members of die committee, as the case may be, sign a wriden eonaent setting forth die adorn taken or to betaken at any time betoro or after the intended effectlve date of such action. Such consent shall be filed with the minutes of the Board of Diroctors or committee, as the case may be, and shall have the same etTect se a unanimous vote (Amended 827/97) Section 11 Pruumotlon of Assent A dirodor of the Corporetion who is present at a meeting of die Board of Directors et which adbri on any corporate matter is taken shall be presumed to have assented to db action taken unties wch director's dissent or refusal to vote is entered in the minutes of the meeting or unless the director either ftbs a written dissent to such actron with tiro person acting as the secretary of the meeting before the adjournment dieroof or forwards such dissent by certified marl to die Secretary of the Corporation immediately R~vuuxl 11IA/AR r FAMILY SUPPORT SERVICES BY-LAWS PAGE 3 after the adloumment of the meebng Such nght to dissent shall not apply to a director who voted in favor of such action (Amended 8/27/97) Sactlon 12. Comwnaatlon Directors as such shall not receive any compensation for their services; provxled, that nothing heroin contained shall be construed to preclude any director from serving the eorporeUon In any other capacity and receiwng wmpensation therefor Section 13. Dlaclosun of Inbnst Each member of the Board who may directly or indirectly receive an economic benefit from a deusion of the Board shall, poor to consxieration of the decision, disclose his or her interest in the matter under considerotbn, shall remove him or herseM from Board dracussron of the issue after dladosuro, and shall not be pernrtted to vote on the Issue (Amended 887/97) Sactlon 14. Qj$ The Board of Diroctors may accept on behaH of the Corporation any confibutbn, grR, bequest or device for the general purpose of or for any special purpose of the Corporation. (Amended 887197) Sactlon 15. Removal Any director may be removed from office without cause by the affirtnaWe vote of a majority of the diroctors rn olflce at any meebng called for such purpose. Any vacancy so created may be filled by the Board of Directors (Amended 887197) Sactlon 18. R~duetlon No reduction of fie number of direebors shall have the effect of removing any director prior to the expirehon of such diroetor's tens of office (Amended 887197) ARTICLE V OFFICERS Sactlon 1. jVumber The oftfoers of this corporation shall be presxfent, vide-prosxlent, secretary and treasurer. Ttxese officers shaA be elected annually for a 6ertn of one (1) year and hold ofice until their wcwssors aro duy ebded as set forth m Ar4cb N, Section 5 above. (Amended 887/97) Sactlon 2. Vaanews. A vacancy in any office beceuse of death, resgnatron, removal, drsqualrflcation or othsrvvrse, may be fllbd by the Board of Directors for the unexpired portion of the tens. All officers shall be subject tiD removal at any bme by the Board of Directors whenever m the IudgemeM of the Board of Directors the best urterests of the Corporation Mall be served thereby The Board of Directors may, m its drscrotion, elect acbng or temporary olflcers, elect officers to fill vacancies oceumng for any reason whatsoever, and limit or enlarge the duties and powers of any officer elected by (Amended 887/97) Sactlon 3. Pnsldent The Presxient shall presxie at all meetings, shall serve as ex-offiao on all eommMeea, shall prepare the agenda for each meebng (Amended 887/97) Section 4. Vlee-Proaldent The Vice-Proaxfent shall perform the duties of the Presxlent rn the absence of the President and shall be the successor to the presxlency m the event of the inability of the Presdent to continue m office Rwvinwri 11lAISiR F• FAMILY SUPPORT SERVICES OF WEST HAWAII BY-LAWS PAGE 4 Seetlon S. Sscrofarv The Secretary shall keep accurate records of meetings, shall prepare and crrculate to the members of the Board, the minutes of each meetlng, shall mamtarn the records of the corporatwn m a file to be fumed over to a successor at the termination of office, shall notify the Board of regular and special meetlngs, shall keep a register of the mailing addresses of each member whwh shall be furnished to the Secretary by such members (Amended 8/27!97) Seetlon B. Treasuer The Treasurer shall be the pnnapal fiscal reviewing officer of the Corporabon's programs for the Board of Directoro The Treasurer shall be responsibb for monitoring the collectwn of all sums due to fhe Corporotwn, The deposit of the same in the name of the Corporetlon at a bank to be designated by the Board of Directore, the drebursement of all funds under the policy of the Board of Drrectoro, and the conduct of all corrospondence in rolatlon to the same The Treasurer shall be rosponsibb for an annual statement of accounts, which shall show receipts, and sxpendibuea of money, balance on deposits, and the outstanding oblpatrons of the corporation. The Board may roquest the establiahmg of additlonal accounts at ds drscrotion. Seetlon 7. Succession In the event that a vacancy shall occur rn the Presidency, and the Yca-Presxlent a unable to serve, the Secrotary shall call an emergsnq meeting of the Board to fill the vacancies from among ifs members Soctlon 8. Vacanelss Except as provided above, vacancies shall be filled at a epees! meeting of the Board of Directors called for that purpose ARTICLE VI COMMITTEES Standrrg, ad hoc, or special committees may be established by the Board of Directors as needed No commdtes so croated shaA have the power to bind the corporation by contract or otherwise unless authorized to do so by the Board of Directors ARTICLE VII FISCAL YEAR The fiscal year of the corporatxxr shall commence on July 1 a of each year and end on June 30~ ARTICLE VIII LIMITATIONS Soctlon 1. Family Support Sennces of West Hawau shall use its funds only to accomplish the obiediws and purposes specked in these by-laws, and no part of ifs funds shall inure to the benefit of or be distributed to the Board Members except m accordance with Arbeb N, § § 12 and 13 On dutsolution of Fanxly Support Services of West Hawaii, oblrgabons shall be distributed to one or more organizations organized and operated for educatbnal a charifabb purposes with the meaning of Section 501 (c) (3) of the Internal Revenw Cads and gwlified as exempt from federal income tax as an orgarnzatbn dssenbed m Seetlon 501 (e) (3) of the tnterrwl Revenue Code (Amended 8727197) Rwv1~wA 11/i1/Gn ' FAMILY SUPPORT SERVICES OF WEST HAWAII BY-LAWS PAGE 5 Section 2 Nothing contained in these by-laws shall authonze or empower Family Support Services of West Hawas to perform or engage in any acts or practices which would cause Family Support Services of West Hawaii to lose ds status as a tax- exemptorganization within the meaning of Section 501 (c) (3) of the Internal Revenue Code of 1934, or the corroaponding provision of any futuro United States Internal Revenue Law • ARTICLE IX NON-0ISCRIMINATION Family Support Services of West Hawau, its officers, directors, committee members, employees or persons it serves shall be selected enbroly on a non-0iscnminatory bass with rasped to age, disability, race, roligbn, gender, end national origin. (Amended 8/27/9n ARTICLE X INDEMNIFICATION Except as otherwise provided by the corporation laws of the State of Hawau, any peroon and hisRier heirs, executors and administrators, made or threatened to be made a party of any action, suitor proceeding by roawn of fad that helshe is or was a Drreilor or offker d the Board of Diredoro, empbyae d or member of the Corporation staff, may be indemntllad by fhe Corporatbn against any and all Judgements, settlements, or IIabNKy and expenses Including, but limited to attorney's fees and costs incurred by himrtrer or hfahier heirs, exeariors, and administrotoro M connecbort wiM the defense ol, and appearance m or asttbmerit of any acton, suit or proceeding. ARTICLE XI AMENDMENTS TO BYLAWS Section 1 The By-Laws of this organization may be amended at any regular meeting of the Board of Directors by two-thirds (2/3) vote of the Board of Directoro Saetlon 2. Proposed amendmenb shell be circulated to the Board at bast one month prior to the meeting at which time action vnll fake place ARTICLE X11 EXECUTION OF INSTRUMENTS All notes, bonds, aooeptanoes, contrails, and dher insWments (except for checks which shall be addressed by Board of Director policy), except as otherwise provided in these By-Laws, shall be signed by such person or psrsorn as shall be provided by general or spew! resdutlon of the Board of Diradors, and In the absence of any provbion in these By-Laws or any sash general or spades! rosolutlon appilcabb to any such instrument, than such inatrumarit shall ties signad by the Pnsidant or Vka-PreaWan; and by fhs Troasurar or the Secnsfary. Unless autlwraed by the Board of Dlrodoa, no officer, agent or employee of the Corporation sluN hwa arty power or authority to bind the Corporation by any contrail or engepemeM or to pbdge ifs crodR or to ronder it habb for arty purpose or to any amount. (Amended 8127!97) ~ z~ e, RwvMwA• 11/A/RA