HomeMy WebLinkAboutCOM 0122.009 2000-2002Stephen K Yamashiro - -,
Mayor
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COUNTY Of HAWAri
DEPARTMENT OF FINANCE
25 Aupuni Sues, Room I IS • Hilo, Hawaii %720-4252
(808) %1-8234 • Fax (808) %1-8248
HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02)
HUMAN SERVICES NONPROFIT GRANTS REVIEW COMMITTEE
Harry A. Takahashi
Director
FISCAL YEAR ENDING June 30, 2002 DATE OF APPLICATION. January 29,2001
GRANT APPLICATION FOR: Transportation for Adults With Disabilities
(PisRaa mde)
Legal Name ofOrgamzation: Brantley Center, Inc.
Mailing Address. P.O. Box 1407, Honokaa, Hawaii 96727
Facility/Site Address: Ohelo Street, Honokaa, Hawaii 96727
Director/Site Manager:
Organization President- Carol Kalaaii
Contact Person (Grant Writer):
Amount of Request for County Funds: S 25,000
Total Annual Budget of Organization 5 330, 193
Has the applicam applied for any other funds from the County of Hawan this fiscal year?
❑ Yes Source(Department:
® No
Agency/Program(s)" ❑ Social Services ❑ Youth Programs ❑ Elderly Programs
CheckCategones: ❑ Culture and Arts ❑ Education %❑ Other Rehabilitation Services
Briefly, define the program for which funding is being requested:
Transportation will be provided to a maximum of twelve consumers to and
from Brantley Center Inc.. The Center will provide transportation to
varintis work sites in „„r service area. Transportation services will also
include transporting consumers to their medical appointments. 2 Z - Cl
Comm. Na
File No.
FEB 2 0 2001 > let To, ism»k” H 5 6-0 c
1. 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
❑ Have a governing board whose members serve without compensation and have no conflict of interest
between their regular occupations and the services provided
❑ Have bylaws or policies which describe the manner in which business is conducted, including management,
audit, fiscal policies and procedures, policies on nepousm, and policies on management of potential conflict
of interest.
❑ Have at least one year's experience with the service or activity for which the appropriation is sought or can
otherwise demonstrate to the satisfaction of the County sufficient expertise to sueeeufully carry out the
service or activity.
❑ Be licensed and accredited in accordance with applicable requirements of Federal, State and County laws
H. GRANT CONDITIONS
The applicant agrees to comply with the following terms and conditions prior to receiving a grant award.
A. Comply with applicable Federal and State laws prohibiting discrimination against any person on the basis
of race, color, national origin, religion, creed, sex, age, or handicap
B Agree not to use any public funds for purposes of entertainment or perquisites
C Comply with such other requirements as the Director of Finance may prescribe to ensue adherence by the
nonprofit organization with Federal, State, and County laws, and established standards for fiscal and
program management.
D Allow the Director of Finance, the committees of the council and their staffs, and the Legislative Auditor
access to records, reports, £ilea, and other related documents in order that the program, management, and
fiscal practices of the nonprofit organization may be monitored and evaluated to assure the proper and
effective expenditure of public funds.
III. RECORDS AND REPORTS
A The applicant shall follow generally accepted accounting procedures and practices and shall mamtam
books, records, documents and other evidence which sufficiently and properly account for the expenditure
of County funds The books, records and documents shall be subject at all reasonable times to inspection,
reviews, or audits by the County expending agency, the Director of Finance, and the Legislative Auditor, or
by their representatives
B The County expending agency, Director of Finance, or County Council may request periodic written
reports on the use of County funds
C The nonprofit organization shall submit a final written report to the Legislative Auditor within sixty (60)
days after June 30 of the fiscal year. The report shall include an explanation of the public benefits derived
from the awarding of the grant, a hating of other funding sources and amounts obtained during the grant
period, and a complete accounting of all expenditures supported by County of Hawaii giant funds (per
Chapter 2, Article 25, Section 2-142(d), Hawaii County Code, amended August, 1999)
-2:
IV. QUARTERLY ALLOCATION
Under no circumstances shall grant funds be disbursed in a lump sum payment Grant funds will be disbursed to
Grantees only through a quarterly allocation process. The disbursement of grant funds can be formulated on an
equal quarterly apportionment basis
V. GRIEVANCE PROCEDURE
The applicant will adopt and maintain a grievance procedure to assure proper accounting for any concern and
complaints about its program or seances that may arise from its members, employees, clients or from other members
of the public.
VI. DISCLOSURE OF INFORMATION
All information, data or other material provided to the County by virtue of this application shall be subject to the
Uniform Information Practices Act (UiPA), Chapter 92F, Hawaii Revised Statutes. All such material is deemed
government record and shall be open to the public and may be provided to other public and/or private funding
sources.
VII. CONTINUED ELIGIBILITY
Any applicant or recipient who withholds or omits any material facts or deliberately misrepresents such facts
to the County of Hawaii shall: (1) Immediately be disquahfied from consideration for Nonprofit Grant funding;
OR (2) be in violation of the tams of the Grant Agreement of County funds in which case a grant agreement can be
terminated by the County and the recipient or provider may be liable to reimburse all or a portion of any funds
received therein
Brantley Center, Inc.
(Legal Name of Organrution)
hereby agrees to administer the Transportation For Adults With Disabilities
(Program Tile)
in accordance with the regulations, policies and procedures prescribed by the Hawaii County Finance Department
Distribution of grant fins is limited to grantees which are In compliance with County regulations, policies and
procedures. The County reserves the right to withhold grant distributions at any time the grantee is not in
compliance It is the policy of the County of Hawaii and for those who do business with the County to provide
equal employment opportunities to all persons regardless of race, physical disabilities, color, religion, sex, age, or
national origin as mandated by the Federal Civil Rights Acts, as amended, and any other federal or state laws
relating to equal employment opportunities
IX. AMENDMENTS TO THE APPLICATION/EVALUATION
The applicant assures that it will submit to the Human Services Nonprofit Grants Review Committee (HSNPGRC)
for prior review and approval a written request and justification for any changes, additions, or deletions to any
portion(s) of the grant application or a duly executed Grant Agreement of County Funds. The applicant will
cooperate and assist in any effort undertaken by the HSNPGRC to evaluate, Inspect or otherwise monitor the
effectiveness, feasibility, and/or cost efficiency of any and all practices, policies and procedures or acuvtues
pursuant to this application or any grant designation or allocation received as a result of this application.
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X. AUTHORITY AND CAPACITY OF APPLICANT
The applicant certifies that it has the authority and capacity to develop and submit this application, and to fully
administer the program(s) pursuant to this appheation
UNSIGNED PROPOSALS WELL NOT BE ACCEPTEDI
Signature of President/Chairperson Date '��-- I
Signaturebfixecuuve Director/Manager
-4-
Date
Narrative Answers
A. Overview:
1) Describe the program for which funding is being requested.
Brantley Center. Inc is a prtyate nonprofit community rehabilitation program which was incorporated m
February. 1968 rhe Center's overall mission is to provide quality services in addressing community
needs foi vocational and independent living skills training programs for adults with mental. emotional,
and / of phvsical disabilities
Adults with disabilities are provided a supervised work enviromnent where they receive prevocational,
vocational, and social skills training while performing paid work Specific Job skills related to an
individual's quality and quantity of production as well as promoting good work habits will be taught at the
Centei and in the community
Brantley Centei also provides independent living skills training for 12 adults with developmental
disabilities through our Home and Community Based Waiver Services Program
Transportation Services are essential in delivering these services Due to limited transportation iesources
in out geographical area, Biantley Center provides transportation to and from the center, to vocational
training sites. and to medical/dental/pyschiatnc appointments for consumers
2) What unique or significant service will be provided?
Brantley Center is unique in that it offeis a variety ofjob trannmg opportunities wlule providing rural
communities with the following services Yard Maintenance. Janitorial. Diversified Agriculture Small
AssemblyWoik, Sewing. and Vehicle Cleaning
Brantley Center is the only rehabilitation facility to our community to provide a daily tratrang program for
adults with disabilities
3) What specific outcomes are to be achieved?
Specific outcomes which are to be achieved include
To increase the emplo)abihty of each consumer
To gam of regain the practical skills necessary for each consumet to live more independently m
their communities
fo improve and maintain the social skills necessary for each individual to participate filly in their
communitv
To increase each consumer's ability to become financially Belt=sufficient and less dependent upon
goyerninent support thorough competitive employment placement services
4) How will the proposed program empower participants/clients to become self-
sufficient and facilitate positive social change?
Brantley Center. Inc provides a supportive work environment which empowers each consumer to
achieve their maximum levels of functionm, Individualized program plans are developed for each
consurnei to address their specific needs and focus then naming on becoming self-sufficient As more
people with disabilities become independent in employment and in their living at rangements, this should
encourage people without a certified disability to become less dependent upon government support
B Problem/Need:
1) What is the problem/need the proposed program is designed to meet'?
Due to the large geographical areas the Center serves. adequate transportation services continues to be a
problem Some consumers attending Brantley Center receive transportation services from Hawaii County
Economic Opportunity Council IloweNer, this service is limited and currently there are 6 to 8 consumers
in need of dailv rehabilitation set,, ices with very limited transportation available to them
N4anv consume[; have expressed a need for transportation to medical. dental and psychiatric
appointments Often times fanuly members/care providers are not able to meet this need and depend on
the Centel because resources ate very limited Brantley Centei provides this services whenever possible
Reliable transportation to various fob sites is another challenge the Center faces We expanded our vat d
maintenance contracts to include 32 water tank sites from Laupahoehoe to Puako, in addition to servicing
our pirate customers It is increasingly difficult to keep pace with vehicle repair and maintenance costs
2) Who are the target population and what are the specific needs'
The target population includes adults with a state certified mental, emotional, and/or physical disabilities
who reside in the districts of Hamakua and North and South Kohala Specific needs include
transportation to and irom the Centei. to various work sites, to medical/dental/psychiatric appointments,
and monthly excursions to Hilo or Kona to shop for personal items or participate in community activities
3) What is the geographical area(s) to be served and hours of operation?
BranlleN Centei, Inc is located in Honokaa on Ohelo street and serves the geographical areas of
Hamakua, North Kohala, and South Kohata districts
The hours of operation ate from 7 30 a in to 3 30 p m .Mondays through Pndays, except State holidays
C. Collaboration/Coordination
1) What specific measures will be taken to collaborate/coordinate with other
community resources to achieve maximum program efficiency and cost
effectiveness
For several years, Brantley Center has coordinated with the County of Hawaii Parks & Recreation,
Senior Employment program and the Hawaii Intake Service Center - Community Service Restitution
Program to utilize community service as added labor services to assist our employees in completing their
contract work. This allows our staff more time to provide individualized training to the consumers. This
service is offered to the Center at no cost.
We also coordinate with the Parks dt Recreation Department, Retired Senior Volunteer Program, who
sew Hawaiian quilts as a fundraising project for the Center.
Brantley Center staff have been working with Steadfast Housing Development Corp. to provide a daily
training program for 5 adults with a serious mental illness in need of vocational and social rehabilitation
The staff of Steadfast Housing Development Corp. will provide living skills training as needed, and
Brantley Center staff will provide vocational and/or socialization skills training.
Brantley Center will continue to coordinate with the County of Hawaii Parks and Recreation Programs to
offer a variety of recreational opportunities to consumers within the community at no cost.
We also coordiate with Honokaa High School Special Education Department providing a work
transition program for junior and senior students.
2) How will these measures reduce or eliminate any existing duplication of services
to your designate target group?
As the number of consumers served increases, HCEOC transportation is limited and will not be able to
transport an additional 6 to 8 consumers.
Duplication of transportation services is not a significant issue because HCEOC is not capable of
providing transportation to consumers throughout each work day to various job sites and/or medical
appointments. There are no other agencies capable of providing this service at this
Part of Brantley Center's mission is to address the needs of communities in our service area. Due to the
limited resources available and the large geographical area we serve, consumers and their families rely
heavily on Brantley Center staff to provide transportation and other services, and to network with various
community agencies to meet their needs.
1) What are the major goals/benchmarks of the proposed program?
To serve a total of 38 consumers at any one time for FY 2001-2002
To serve a total of 45 unduplicated consumers for FY 2001-2002.
* 14 consumers will increase their levels of functioning in independent living skills to
enable them to live more independently in their community
* 24 consumers will increase their levels of functioning in social skills necessary to
p.uucipate frilly in their communities
* 16 consumers will utciease their level~ of functioning in pre -vocational and vocational
skills to increase their employability and ability to become financially self-sufficient
and less dependent upon government support
2) What specific objectives/action steps are planned for each goal'
To address the inci eased demand ofcomuniers needing services offered by Brantley
Center, transportation seivices to and fioni the Centei will be provided by the Center's staff as
needed
Consumers enrolled in the Flome and Community Based Waiver Services Program
receive intensive training in Belt -care skills. mobility skills, home management skills,
functional acadenuc skilK communication skills. and social skills An individualized
plan is developed for each consumer. and is designed to meet each of their needs
Each consumer works on 5 uauung objectives each day. and progiess is documented daily
independent In mg skills tiauun, will enable consumers to lie more independently in their
community
All consumers participating in Brantley Center programs receive social skills training
which will enable them to participate mote in thea community Social skills training focuses on
interpersonal relationships with family, friends. co-workers, supervisors, etc Consumers also
receive training in accessing and participating in services and activities within the community
Consumers participating in our vocational training programs receive occupational skills
uainmg, work adjustment training, on-the-job training. and job placement services
Brantley Center, Inc is participating in the Hawaii Island Farm Workers with
Disabilities Project Funding from this grant has allowed the Center to hire a Vocational
Rehabilitation Specialist to job develop and create more vocational opportumhes, for the
consumers
3) What is the timelme (start and end dates) for each action step"
See Question 4
4) What significant client -centered outcome(s) will the program achievev
a) Attain at least one personal program outcome; or
b) Show measurable progress towards your program goals.
1st Quarter FY 2001-02 (July 1, 2001 to September 30. 200 1)
* Increased total number of consumers served at any one time to 32
* Increase total number of unduplicated consumers served to 38
* 3 consumers will increase their levels of functioning in independent living skills
* 6 consurners will increase their levels of functioning in social skills
* 4 consumers will increase their levels of functiorung in pre -vocational
and vocational skills
2nd Quarter FY 2001-02 (October 1, 2001 to December 31, 2001)
* increase total number of consumers served at any one time to 34
* Increase total number of unduplicated consumers served to 40
* 6 consumers will increase their levels of functiorung in independent living skills
* 12 consumers will increase their levels of functioning m social skills
8 consumers will increase their levels of functioning in pre -vocational
and vocational skills
3rd Quarter FY 2001-02 (January 1, 2002 to March 31, 2002)
Increase total number of consumers served at any one time to 36
Increase total number of unduplicated consumers served to 43
* 10 consumers will increase then levels of functioning in independent living skills
* 18 consumers will increase their levels of functioning in social skills
* 12 consumers will increase their levels of functioning in pre -vocational
and vocational skills
4th Quarter FY 2001-02 (April 1, 2002 to lune 30. 2002)
* Increase total number of consumers served at any one time to 38
* increase total number of unduplicated consumers served to 45
* 14 consumers will increase their levels of functioning in independent living skills
* 24 consumers will increase their levels of functioning in social skills
* 16 consumers will increase their levels of functioning in pre -vocational
and vocational skills
E. SERVICE DELIVERY:
1) What methodology will be used in the proposed program's delivery
of service(s)?
Assessments
2) How will this process measure the outcomes specified in item D, (1-4)?
An assessment is completed for each consumer to determine their current levels of functioning A graph
is developed based on the assessment results. and shows each consumer's strengths and weaknesses in
peiformmg independent living skills, vocational skills, and social skills Training programs are established
for each consumer based on the iesults of the assessment Consumers' levels of functioning and progress
are tracked through assessments/evaluations. program monitor Flow sheets, and quarterly progress
reports
G. PROGRAM FEES:
1) Does your organisation charge a membership fee for service participants?
No
2) Does the proposed program charge participants a fee for service(s) provided
by your organization?
No
H. VIABILITY:
I) What is your justification or rationale for the expenditure of public funds
for the proposed program'
The public benefits in several ways from the services offered at Brantley Center Besides providing
training opportunities to adults with disabilities, we also provide the public with the following services at
a reasonable cost yard maintenance, janitorial, diversified agriculture. small assembly, sewing, and
vehicle cleamng
Due to the limited transportation services in the area we serve. we also assist families of people with
disabilities by transporting consumei s to medical appointments and other necessary places in the
community to help maintain their independent living airangement of residential status with thea families
By providing vocational training opportunities to adults with disabilities will enable them to become more
financially self-sufficient and less dependent on goven nment or public support
2) What are your financial and programmatic plans to sustain the proposed
program beyond the upcoming fiscal year''
Brantley Centel. inc was awarded a grant in December, 2000. fiom the Department of Transportation
for an accessible modified mini van The Board of Directors and the Admrmstiator plan to continue
increasing our fund iaism, efforts and grant writing to expand the diversified agriculture program Tlus
will increase training opportunities for people with disabilities
1. BUDGET:
1) Complete the attached Budget tables; and
2) Provide appropriate attachments, as indicated
SEE ATTACHED
ORGANIZATION/AGENCY INFORMATION
A. BOARD OF DIRECTORS:
1) Has the organization's Board of Directors received formal training within
the past two (2) fiscal years'
Yes SEE ATTACHED
2) What are theririmary roles and responsibilities of your organization's
Executive Director?
The primary role of the Adrmmstrator is to provide leadership and direction in managing all aspects of the
agency The Administrator of Brantley Center is responsible to establish and maintain standards of
excellence for the agency
The primary responsibilities of the Administrator are to monitor and evaluate all programs, personnel.
and financial opeiations of the Center
3) What are the primary roles and responsibilities of your organization's Board of
Directors" (Clarify role of executive officers vs. general membership
The primary ioles of the Board of Directors is to set policies that guide our agency and monitor the
Center's finances. its programs. and performance
The primary responsibility of the general membership of the Boaid is to plan for the betterment of
Brantley Center, Inc These members also serve on standing committees and special conuiuttees as
assigned by the Board President An annual election is held in which general board members elect the
executive officeis (President Vice -President, Treasurei, and Secretary)
The Executive Comnuttee is made up of the Executive Officeis and up to nine additional members of the
Board of Directors The Executive Coninuttee may exercise all powers of the Board of Directors, except
as otherwise piovided in the By-laws
B. PAST PERFORMANCE
1) How effective has your organization/agency been in achieving program goals
in the past two (2) fiscal years? Include the following information:
a) Quantitative data on numbers served; and
b) Qualitative data showing number and % of participants achieving
measurable outcomes.
Foi the fiscal year 1999-00 we have served a total of 42 unduplicated consumers
For the fiscal year 2000-01 we have served a total of 38 unduplicated consumers so far
For fiscal year 1999-00 17 consumers improved and/or maintained their levels of functioning in
independent Iivmg skills 21 consumers unproved and/or maintained their levels of functioning in
vocational skills G consumers were placed in competitive employment 24 consumers improved and/or
maintained their levels of functioning in socialization skills Out of the 42 total unduplicated consumers,
37 or 88% increased their levels of functioning in [elation to their training goals and objectives
For the fiscal year 2000-01 12 consumers improved and/or maintained their levels of functioning in
independent living skills 14 consumers improved and/or maintained their levels of functioning in
vocational skills 4 consumers were placed in competitive employment 14 consumers improved and/or
maintained then levels of functioning in socialization skills Out of the 38 total unduplicated consume[ s,
33 or 87% increased their levels of functioning in relation to their training goals and objectives
C. FINANCIAL:
1) Have your organization's current program operations remained the same as
last year? What major program or financial changes will be incurred next year9
Brantley Center expanded our diversified agriculture program by addmg the Makana O Ka Atna Project
The Center received two grants this fiscal year which allowed us to expand our macadarma nut farm and
build two greenhouses The Administrator plans to contmue writing grants to replace old vehicles with
new ones We are currently in the process ofdevelopmg computer training classes to increase vocational
opportunities for the consumers
2) What is the status of all of your organization's major contracts or agreement for
the coming year (employment agreements, office leases, primary grant revenue/
supplier, etc
Employment agreements and p[unaty grant revenues are secured for FY 2001-02
3) How does the proposed program fit into your organization's long range financial
plan?
By increasing the transportation capabilities of Brantley Center, we would be able to serve those
consumers who ate curiently in need ofiehabilitation services
Brantlev Center's long range financial plan is to increase funding fiom maloi contracts by offering more
Home and Community Based Waiver Services, and more vocational trauiing opportunities to consumers
In order to accomplish this, the Center needs to increase the total number of consumers served, increase
grant witting efforts, and fund raising efforts
D. MONITORING:
1) During the past two (2) fiscal years, what financial and/or administrative
monitoring has your organization received from any and all funding sources?
Department of Human Services Department of Health
Division of Vocational Rehabilitation Adult Mental Health Division
Mr John Noland - 1-808-692-7720 Ms Lunda Fox, PhD 1-808-586-4688
Department of Human Services
Adult and Community Care Services Branch
Mr Tony Wunch- 1-808-586-5593
E. ALCOHOL, TOBACCO AND DRUG-FREE WORKPLACE POLICIES
INFORMATION:
1) How does your organization address alcohol, tobacco, and other drug prevention
information dissemination as part of your workplace and/or program
environment?
Brantley Center has a Drug -Free Workplace Policy and a Smoking Policy that are reviewed with all
employees dunne the orientation process and on an annual basis
SEE ATTACHED
Narrative
Attachments
Drug-Free'Workp
BRANTI,EY CENTER, INC. Policies Inform
DRUG-FREE WORKPLACE POLICY
1993
Brantley Center, Inc., is committed to maintaining a drug-free workplace and
promoting a safe and healthy work environment for all employees. Consequently, all
employees are prohibited from engaging in the unlawful manufacture, distribution, dispensing,
possession, or use of a controlled substance in the workplace. Violations of this policy may
result in appropriate disciplinary action including termination of employment.
OBJECTIVES:
I To protect the health, safety, and welfare of both clients and the public.
2. To eliminate disruptive or illegal drug-related activity in the workplace.
3. To comply with the requirements of the Federal Drug -Free Workplace Act of 1988.
Alcohol,*Tobacco
Drug—Free Workpla
Policies Informat
SMOKING POLICY
Act 289, which became effective on June 13, .1988, requires any private corporation, firm, or
association receiving state funding to adopt a smoking policy. The legislature is previously
recognized the dangers of smoking and of breathing secondhand smoke. Smoking is known
to be the single most important prevention cause of death in the United States and breathing
second hand smoke has been shown to be dangerous to those in confined places.
Therefore, effective September 13, 1988 the following Smoking Policy will be adopted by
Brantley Center, Inc.
1. Cigarette, cigar, and pipe smoking shall be prohibited within the Brantley Center
facility. This includes the office area, work activity, meal area, and all other
confined space.
2. Cigarette, cigar, and pipe smoking shall be prohibited within any Brantley Center
vehicle in which clients, staff, and others are being transported.
3. Cigarette, cigar, and pipe smoking will be allowed in areas outside the Brantley Center
facility as designated by the Administrator.
4. NTo smoking signs shall be conspicuously posted in those areas where smoking is
prohibited.
5. Designated smoking areas may be identified in an appropriate manner.
6. The designated smoking areas may be changed, modified and/or eliminated as
necessary to safeguard the health of clients, staff, customers, and visitors.
It is the policy of Brantley Center, inc. to provide a safe and healthful environment for
everyone entering our facilities. To that end the Smoking Policy may be amended, expanded
and modified in the future.
John A. Poppe, President
Brantley Center, Inc.
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Supporting
Documents
A44
i
Stephen K Yamasbuo „ ; Harty A. Takahashi
Mayor !� �; Director
As the grant applicant, I certify that the agency has satisfactorily responded to each of the above questions and explained as
needed I hereby certify that this information is true and correct to the bur of my knowledge.
Agency* Brantley Center, Inc.
Prepared by. Cami Post, Administrator
Pme Nsowmde
Certified by: Cami Post
Print Name or Executive Dusmr
Phone: 775-7245
i
2 Cl
Si�ianoe Due �%
S��atoie Due
COUNTY Of liAjll Ail
DEPARTMENT OF FINANCE
25 Aupum Street, Room 118 • Hilo, Hawaii 967204252
(808) %1-8234 • Fox(808) %1-8248
HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02)
FINANCIAL QUESTIONNAIRE
Please include as an
attachment an explanation for all "NO" answers to questions #I thru #11 below:
Yes
No
N
❑
l
Has the agency operated continuously for the past three (3) years?
❑
2.
Has the agency operated with a positive cash flow for the past three (3) years?
®
❑
3
Does your Board of Directors approve a detailed cash flow budget before the beginning of
each fiscal year?
®
❑
4.
Do your Board meeting minutes show that quarterly financial statements are approved?
0
❑
5.
Is your equity balance at least 20% of your Total Liability balance?
®
❑
6.
Is your Total Current Asset balance larger than your Total Current Liability balance?
®
❑
7
Are bank reconciliations and accounting performed by someone other than the check signatory?
®
❑
8
Are you My insured for the agency's vehicle(s) and building(s)?
®
❑
9.
Is your Workers' Compensation at least 2% of payroll?
❑R
❑
10.
Are you current (non -delinquent) on all payroll and payroll tax payments?
®
❑
11.
Is the agency free of any pending litigation, liens orjudgments?
❑
®
12.
Within the past 12 months, has the agency apphed for vendor or bank credit and was denied
credit? If yes, please explain.
As the grant applicant, I certify that the agency has satisfactorily responded to each of the above questions and explained as
needed I hereby certify that this information is true and correct to the bur of my knowledge.
Agency* Brantley Center, Inc.
Prepared by. Cami Post, Administrator
Pme Nsowmde
Certified by: Cami Post
Print Name or Executive Dusmr
Phone: 775-7245
i
2 Cl
Si�ianoe Due �%
S��atoie Due
'-SNNIFER L. GOSSER'r
;.j
CERTIFIED Punic ACCOUNTANT
An Accounting Corpomnon
688 Kinoole Street, Swte 201 • Hilo, Haw= 96720 • Phone (808) 969.3115 Fax (808) 969.7463
July 17, 2000
Dear Camela-
Enclosed are the following items for your review and approval:
A. Financial statements for the twelve months then ended June 30,
2000.
B. Trial balance for the period ended June 30, 2000.
C. Adjusting journal entries.
D. Monthly accounting data.
If you have any questions or additional adjustments to be made
please call us at 969-3115. If we do not hear from you we will
assume the above items have your approval.
Very truly yours,
Jennifer L. Gossert
Run Date
07/16/00
BNANILLY
LLNIL,, :M.
(,!L Date
06/30/00
•AL BALANCE FOR
PERIOD ENDING 06/30/00
ACCOUNT
16
BEGINNING
CURRENT ACTIVITY ENDING
NUMBER
DESCRIPTION
BALANCE
DEBIT CREDIT BALANCE
CUFLRENT ASSETS
101-C
FMB GENERAL CHECKING
25,090
11
_13-1
EQUIPMENC
15,858
55
9,232
16
102-0
FHB PAYROLL ;[COUNT
5,805
94
314
22
191-0
ACCU� DEER - , N IMPRV / CDGG
6,120
06
iO3-0
FFFB SAVINGS - BOND DEPOSIT
500
00
OC
5,433
21
500
00
1C4-0
PETT` CAST
59
3O
7,083
OG
E_9
36
99
30
105-0
PE -T` CASH - SOCA FUND
22B
61
13
CO
241
61
106-0
PET -.V CASH - AD-
150
OC
co
150
00
108-G
FF3 MAXIvIEER SRV/NGS
11,023
51
25
:8
:1,848
95
1:1-0
ACCCL'NTS RE•=Ei VFELE - TRADE
2,468
04
2,155_
21
312
83
132-0
GRAAT RECE:t;BLE - 96/99
9,421
E6
8,684
:6
19,106
16
115-0
ACC`S REC1V - HIUN
10, SOO
C7
1,500
CO
91000
00
1222-0
RECEIVAB:E - IS' CHECKS
143
53
co
143
50
'3i-0
GRAN': RECE:`ASLE - DO" V�
OC
357
50
357
50
132-0
GRANT REC-l%'ABL'L - DMS DXR
3,919
00
2,898
00
6,877
00
152-0
PREPAID E\F7 SE
00
1,773
:2
1,713
12
153-0
PREP;:D :\'S,;ANEE
10,626
57
1,311
23
9,35
34
160-0
_NVENTORY - T-SHIRTS
., 731
______
4i
______________
9
20
1,722
:3
CURRENT ASSETS
62,568
49
14,065
______________
5,.
20,E:4
______________
27
15,799
12
=:XCJ ASSTS
166-C
OFFICE :JR.47^UPE L EQUIPMENT
169-C•
ACCUM DEPR - OFFICE FJR"/EQGI�
_13-1
EQUIPMENC
17a-0
ACLU- OEFR - EQUIPMENT
1'2-0
AUTOMOBILES
-0
ACCU1 [EFS - ACTOMOBILCS
_-0
MCAUT 6SKING BUILDING
-=O-O
LEASEHOLD !�PROVEMENTS-CDBG
191-0
ACCU� DEER - , N IMPRV / CDGG
FIYED ASSETS
CURRENT LIABIL:TIES
211-0
ACCOUNTS PA`AELE
225-C
FECERA: NIT,OLCING TAIES
22E-0
STATE RI-P-OLD:NG TAXES
229-0
Q'JIRTERi,Y -AX=S PPYABLE
231-0
ACCRUED TAXES PAYABLE
235-0
INSURANCE PA�AELE
<<-0
OTHER ,.CCR1E7 EXPENSES
145C
ACCRUED V=^TION
C;RREI'T L:AEIL:TIES
LNG --ERY LIPSIL171ES
2,192
:7 PC
7,254
53C-
20 330
19 CO
13, 35C
74C-
61,2:6
25 OC
58, C66
7:CA 00
5,433
2: 60
138,:34
E6 V.
6,76E
__________
65CR
151,826
______________
04 Co
6,365
:9C�
12,192
17
140
37
7,394
68CR
3 63
20,310
15
204
04
1---,554
76CR
9=CR
61,216
45
256
6CC=
58,066
13CR
7,320
5,433
21
30
:38,'34
66
295
_____________
15
______________
7,083
BOCR
E_9
36
151,:66
E8
6,365
:9C�
1,996
06
4„C5
CSCR
3 63
E36
i2C-
OC
'O+
9=CR
_17 E2
256
6CC=
6I
E4
7,320
OOC-
110i0
30
41:98
0048
00
6,25L
92C=
00
__________
29,t6E
______________
27C=
3,082
______________
CQ
___
'21 45
4,392 31CR
4,108 68CR
E36 12CR
422 81CR
:15 16CR
6,309 IOCR
4,198 GOCR
6,256 92CR
26,699 70CR
2'2-0 CEFERRED PEV:NUE - FARM PRC3 4,COO COC= 00 4,000 OOCR
26--0 DEFERRED REVENUE - DOH M- 627 SCCR 627 50 00
293-0 DEFERRED REVENUE - COUNTY 1,683 31CR 1,593 100 ODCR
Time 08 1D AM
R11 Date
07/18/00
BRANTLEY
CENTEN, 1NL
G/L Date
06/30/00
'AL BALANCE FOR
PERIOD ENDING 06/30/00
355-0NET
ACCOUNT
_•1,769
EEGINNING
CURRENT ACTIVITY
ENDING
NLTIEER
DESCRIPTION
BALANCE
--------------
DEEIT CREDIT
BALANCE
275,566
:ANG -TERM LIABIL17IES
--------------
6,310 B7CR
---------'------------------
2,210 67 CO
4,100 OOCR
EQ'J I TY
32 0- 0
FUND BALANCE
117,757
227CR
00
117,797
27CR
355-0NET
ASS=TS, UNRESTRICTED
--------------
_•1,769
i9CR
------
00
)1,189
19CR
EQUITY
275,566
46CR
---------------------
00
--------------
215,586
46CR
-EVENUE
4OC-0
3NCC'i: - J.NITORIAL SEPVICES
490
OGC'
00
490
OOCR
4Ci-0
INCOME - YARD WORK
69,071
3:CR
3,682
42
71,954
33CR
43.5-0
''UND RAISING - TE"NIS
2, -,CB
OOCR
CJ
2,106
COCR
4CG-D
F04D R4IS_NG - GOLF
81600
OCCR
00
8,800
OOCR
409-0
CAS4 CONTRIBUTIONS
115
34CR
5,1[0
CO
5,615
34 -IR
470-0
FUNC RSISER - Ci^RITY PA -LY
1210.[
COC=
GC
10,000
[ACR
411-C
MACN'J7 5=_.ES
5,229
75CR
173
28
5,403
03CR
4::-0
OFFER SALES
5C
CBC+
co
50
OOCR
415-C
SODA -.NCC".-
364
50C=
is
OC
371
50CR
411-0
:C"EREST 1NCC4E
_a2
24CR
34
C4
366
26CR
41'-c
INTEREST :NCCIIE
4
15Cz
••-0
4
:SCR
423-0
F -ES 4 GRANTS - DOH 'S
3C,8:5
OOCR
982_
co
11,820
DOCK
415-3
FEES : GRA47`S-DFS FTIVEI
i101-11
1ECR
8,664
20
118,855
44CR
12'-0
FEES a CRANTS - CFS 7iR
31,618
00CR
2,89E
DO
34,176
OOCR
429-C
FEES 4 G=.r N'S - CCH-RANSPOR:
17,4.6
E_C4
.,683
37
19,000
OOCR
43--0
FEES a GRANTS - FI'JN
18, GOO
EOCR
GO
18,000
DOOR
432-0
OTHER GRA'4-5
115CO
OOC'
OC
1,500
OOCR
45C-0
T -SPIRT SF' -ES - F-OLESRLE
1,-64
61-1
16
00
:1180
6ICR
-- -C•
T -S'' -'RC SALES - RETAIL
6
C4CR
00
B
04CR
-.3-0
BUTTON SAL°S
_.?
02CR
189
44
521
46CR
,.. -G
RE:I4BURSEENT - OJT PAGES IN ES)
5,833
3ECR
00
5,833
36CR
4"3-0
MISCELLANEOUS RE..UNDS
1_-.-
:O
l
OOCR
495-C
P.SCELLANEOUS RE'VEN'UES
2,'73
22CR
435
9E
3,139
12CR
499-0
SALE OF DONATED ITZPS
1, 13-3
-'.,R
CO
1,:30
COCK
--------------
'EVE"L'E
296,350
--------------
S'CR
--------------
2:,934
13
--------------
322,345
EECP
COST OF GOODS SCLD
520-6
COST OF 1 -5' -IR -S SCLD
11655
82
9 2-1
115[5
13
551-6
COST OF EUTTONS
321
25
CO
32'
25
555-6
COGS - SOD- =-JND
260.
85
00
260
99
--------------
COS' OF GOODS SOLD
2,46=
-----------
91
- ----------------
9 28
--------------
2,493
2--
5OPERATING
OPERATING
EXPENSE
611-6
AUTOMOBILE -
4,22E
2_6
4C6 v^_
4,6124
59
616-6
AUTOMOBILE - REPA:RS 4 NS:NT
1,343
16
a5 4E
1,32E
64
62C-6
ALARM SERVICE
310
02
52 6:
362
6-
623-6
SERVICE CPARGE
70
05
2 05
72
10
645-6
EEPRECIATION
6,959
33
639 36
71498
E9
E41-6
DUFS 4 SUBSCPIPTICNS
55
00
00
95
00
Time 08 20 AM
Run Date 01/lE/00 BRANTLEY CENTER, !NL
., L Date 06/30/00 'AL BALANCE FOR PERIOD ENDING 06/30/00 Time OB 20 AM
ACCOUNT
NUMBER DESCRIP"104
OPERATING EXPENSE
BEGINNING CURRENT ACTIVIT" _
BALANCE DEBIT CREDIT
649-6
EDUCATION L SEMINAR
00
109
95
E53-0
EMPLOYEE BENEFITS
332
C3
G:
65:-3
EMPLOYEE SENE-I"S
17
73
00
653-E
EMPLO"EE--ENEFITS
18,233
13
1,629
16
654_6
MEDIC -L SUPPLIES
00
44
69
655-2
ADI - Ci71NG6
242
75
00
655-6
MZETING L S=ECIAL EVENTS
29,
41
CC
E56-:
GROCERIES
7,041
SC
42B
E'
611-6
INSURANCE - EOARD
95'
82
95
0-
6%2-`
:NSUFLANC_ - A'J-O
3,029
4B
274
C9
613-0
IN'SUR-'NC: - rURRICANE
275
OC
01
E7:•E
INSURANC_ - LIABILI7Y
4,143
39
507
40
674-6
INS JRA XC; - --I-E
3,362
37
262
63
E-5-6
INSURANCZ - WORiMEWS COv-
3,OE9
71
251
94
68E-6
PROFESSIC"AL SERVICES
25,1x4
56
2,562
50
691-E
LICENSE L FER.MITS
5
07
CO
657-6
Y:SC£L_lA%_O'JS
:66
3C
05
'01-3
OFrC v
83
33
co
70:-E
O`lcC
3,08
45
FB
7Q
5-6
POSTAGE
5C1
65
:22
95
'21-E
PROMO7IOR=.L
334
OE
O0
1:3-6
REPAIRS L HAINT - WC=K EQUIP
11750
:3
69
23
'34-6
RE -AIR L 1+AINT - EOL':F . 6LDG
:19E4
7:
DO
'43-6
AEMINISTRATIVE WAGES
51,101
%_
4,E''4
_5
74`-c
STAFF WACES
53,'O5
GE
i, i5J
BS
'4'-6
CLIENT NAG=S
24,':
J:
,7>1
._
_
PP 1 RCLL T"AES - AD"i N'S',^TIVi
3,93E
0E
36_
-6
-
FAYROL- T -YES - STAF-
1159E
RE
655
50
%57-6
PAYRCLL 7+_%ES - CLIENTS
2,E59
9_
'41C
fB
'59-6
TAXES --ROFER7Y
50
G.
'o
%61-6
'AXES - SCT-
-,474
::
,--
E2
'63-6
TARES - GENERA-, EXCISE
3,0-2
EE
175
16
'E4-6
TELEPHONE
2,966
22
240
-2
765-6
TRAVEL
G7
3.B
775-E
UTILI73ES
5,138
76
540
9C
ISI -6
NATER
500
50
96
50
'50-6
S';PPLIES - JANITORIAL
1,4,7
:-
:49
52
151-6
SUPPLIES - YARD
2,320
42
122
,
732-6
SUPPLIES - KITCFEN
193-3
SUPPLIES - IN-iOL'SE
1,597
56
.:
SE
193-E
SUPPLIES - 14-NO',:SE
437
EJ
CJ
%54-3
SUPPLIES - NAC
26
33
OO
194-E
SUPPLIES - •�C
E4
EZ
109
=_
600-6
T0JRNAMEA7 E FCNSE - ,:'VIS
1,392
%
CO
E01-6
TCCRN4 ENT E'PENSE - a:,'
4,036
O�
70
E-3-6
�A-SER E•P
20C
GL
C.
E:`_ -C
-NTEREST EXPENSE
SC6
4_
00
E55-6INTEREST
2X PCNSE
138
0_
44
91
______________
OPERATING :tiFENSE
313,03E
______________
01
26,216
______________
:2
______________
REPORT TOTAL
..............
______________
OC
45,585
"'"".........
______________
79 45,569 79
..............
ENDING
BALANCE
109 95
332 03
77 73
'9,663 49
44 69
242 75
251 41
7,470 '7
1,052 -0
301 56
275 00
4,550 19
3,645 20
3,:41 55
Z6, 67' C6
5 ec
356 32
83 33
567 24
624 E4
334 06
1,913 56
:,964 71
-_,%15 91
105,995 90
--,522 21
4, 2>5 22
E,290 06
2, 8'O 43
.e OC
592 07
2b7 32
3,206 34
1'18 15
5,6'9 66
597 00
_,567 e_
2,452 59
10 3E
c-6 14
43' EO
2E 33
•74 75
__a 77
4,'036 03
Ico oD
906 43
162 91
339,252 19
00
..............
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425-3
FEES 6 GRANTS -DRS WAIVER
8,684.28
12
---------------
-------------
" ^"JOURNAL
_ JE -0017_ TOTALS: i"
-',8,684:28: '
'`,, 8,.68 26.' �•"•, :;:;•z {fes.
E�
f
.a A
' _
`D..i
� 6._ • _ __
!. �.�^
'Z•a--��.'.: �S:if �<:�`ry��ry tilC'fn>> :12 ..�(a+1. .ate} �
�:. '){�hiif ��,{ i"tiY�i+:?.':✓�.T� }y,i. •a.yi��'n�x
REPORT TOTALS:
8,684 28
8,684.28
6
------
_--------
--------------
:o
•l :r5' ,•=_G..1• .,Pid�", -yet
i'
221
_-I
' M tt •_� t
•I
.s._�';�::-;-,:�=i•''xka'�'ir�✓y=�:�- �ae�-.�:s�-.� ._a^' -- lX..,_�f:_Y,':`.J?exA:-, J�K�?ZYz-yFY�,�:...�e����A�"" i
�.-)'.11/:�f,lwli..til�t�'G.c ��'IY��S��4`irl is {•�.�4�` ..
,.
t�7•T
i]-18
-, we'd• '..K�`.T. '';J"'yo—vF
36
_ -
♦M.
-f�
E�
.a A
' _
`D..i
� 6._ • _ __
!. �.�^
'Z•a--��.'.: �S:if �<:�`ry��ry tilC'fn>> :12 ..�(a+1. .ate} �
�:. '){�hiif ��,{ i"tiY�i+:?.':✓�.T� }y,i. •a.yi��'n�x
•
�-y. r�
k•5T ••
•I
.s._�';�::-;-,:�=i•''xka'�'ir�✓y=�:�- �ae�-.�:s�-.� ._a^' -- lX..,_�f:_Y,':`.J?exA:-, J�K�?ZYz-yFY�,�:...�e����A�"" i
�.-)'.11/:�f,lwli..til�t�'G.c ��'IY��S��4`irl is {•�.�4�` ..
Run Date•
07/19/00
BRANTLEY CENTER, INC. Page:
1
G/L Date•
06/30/00
RECURRING JOURNAL
Time:
09:37 PM
SRC REF
BATCH SELECT
STOP
JRL NO
NO CYCLE
DATE JOURNAL
COMMENT
RJ FYE
00 0008 MO
06/30/00 MONTHLY
RECURRING ENTRIES
ACCOUNT
NO DESCRIPTION/COMMENT
---------------
DEBIT
---------------
CREDIT
-----------
795-6
------------------------------
STAFF WAGES
1,300.84
743-6
ADMINISTRATIVE
WAGES
1,300.84
755-6
PAYROLL TAXES
- STAFF
95.99
753-6
PAYROLL TAXES
- ADMINISTRATIVE
---------------
---------------
95.94
JOURNAL RJ-FYE
00 TOTALS:
---------------
1,396.78
---------------
1,396.78
SOURCE RJ TOTALS.
1,396.78
---------------
1,396.78
---------------
REPORT TOTALS
---------------
---------------
1,396.78
---------------
---------------
1,396.78
Run Date- 07/14/00 BRANTLEY CENTER, INC. Page: 1
G/L Date: 06/30/00 GENERAL JOURNAL Time: 04:35 PM
SOURCE POSTING
JOURNAL DATE
AE -0012 06/30/00
JOURNAL COMMENT
JUNE 2000 ADJUSTING ENTRIES
ACCOUNT NO DESCRIPTION/COMMENT
----------- ------------------------------
406-0 FUND RAISING - GOLF
409-0 CASH CONTRIBUTIONS
JOURNAL AE -0012 TOTALS -
SOURCE AE TOTALS -
JE -0016 06/30/00 JUNE 2000 JOURNAL ENTRIES
ACCOUNT NO
111-0
401-0
101-0
417-0
656-3
701-6
623-6
102-0
108-0
417-0
415-0
105-0
131-0
132-0
283-0
423-0
427-0
429-0
281-0
645-6
169-0
171-0
191-0
672-5
673-6
674-6
675-6
671-6
153-0
763-6
231-0
520-6
160-0
DESCRIPTION/COMMENT
ACCOUNTS RECEIVABLE - TRADE
INCOME - YARD WORK
FHB GENERAL CHECKING
INTEREST INCOME
GROCERIES
OFFICE
SERVICE CHARGE
FHB PAYROLL ACCOUNT
FHB MAXIMIZER SAVINGS
INTEREST INCOME
SODA INCOME
PETTY CASH - SODA FUND
GRAN- RECEIVABLE - DOH MH
GRANT RECEIVABLE - DHS DVR
DEFERRED REVENUE - COUNTY
FEES & GRANTS - DOH MH
FEES & GRANTS - DHS DVR
FEES & GRANTS - COH TRANSPORT
DEFERRED REVENUE - DOH MH
DEPRECIATION
ACCUM DEPR - OFFICE FURN/EQUIP
ACCUM DEPR - EQUIPMENT
ACCUM DEPR - L.H. IMPRV / CDBG
INSURANCE - AUTO
INSURANCE - LIABILITY
INSURANCE - FIRE
INSURANCE - WORKMENS COMP
INSURANCE - BOARD
PREPAID INSURANCE
TAXES - GENERAL EXCISE
ACCRUED TAXES PAYABLE
COST OF T-SHIRTS SOLD
INVENTORY - T-SHIRTS
JOURNAL JE -0016 TOTALS
SOURCE JE TOTALS:
REPORT TOTALS.
REVERSING
DATE
DEBIT
CREDIT
--------------- ---------------
5, 000.00
13 00
--------------- ---------------
5,000.00
5,000.00
--------------- ---------------
5,000.00
5,000.00
5,000.00
DEBIT CREDIT
--------------- ---------------
3, 882.42
3,882.42
7.59
4 16
1.00
12.75
2.05
2.05
25.38
9.28
9.28
--------------- ---------------
11,537 00 11,537 00
--------------- ---------------
11,537 00 11,537.00
--------------- ---------------
16,537.00 16,537.00
25 38
13 00
13.00
357.50
2,898.00
1,583.37
985.00
2,898.00
1,583.37
627.50
639.36
140.17
204.04
295.15
274.08
407.40
282.83
251.84
95.08
1,311.23
1'75 16
175.16
9.28
9.28
--------------- ---------------
11,537 00 11,537 00
--------------- ---------------
11,537 00 11,537.00
--------------- ---------------
16,537.00 16,537.00
BRANTLEY CENTER, INC.
STI 'MENT OF ASSETS, LIABILITI'
AND NET ASSETS
JUNE 30, 2000
ASSETS
Current assets:
Cash
28,192.14
Accounts receivable - trade
312.83
Contribution receivable - HIUW
9,000.00
Accounts receivable - grants
25,340.66
Receivable - other
143.50
Prepaid insurance
9,315.34
Prepaid expense
1,773.12
Total current assets 74,077.59
Depreciable assets•
Office furniture & equipment 12,192.17
Equipment 20,310.18
Automobiles 61,216.45
Farm building 5,433.21
Leasehold improvements 138,134.66
---------------
237,286.67
Less accumulated depreciation 86,099.99
Net depreciable assets 151,186.68
Inventory 1,722.13
---------------
Total assets 226,986.40
LIABILITIES AND NET ASSETS
Current liabilities:
Accounts payable 4,392.31
Accrued taxes 175.16
Insurance payable 6,309.70
Net payroll & payroll taxes 5,367.61
Accrued vacation payable 6,256.92
Other accrued expenses 4,198.00
Deferred revenue 4,100.00
Total current liabilities 30,799.70
Ending net assets 196,186.70
---------------
Total liabilities and net assets 226,986.40
---------------
---------------
See accompanying accountant's report
BRANTLEY CENTER, INC. _
S' 'EMENTS OF REVENUE, EXPENS 1 i7
AND CHANGES IN NET ASSETS `J ui! J Ll I
FOR THE TWELVE MONTHS THEN ENDED JUNE 30, 2000
+---- PERIOD TO DATE ----+ +----- YEAR TO DATE -----+
ACTUAL % ACTUAL g
Public support and revenue:
Public support'
Contributions
5,100.00
21.26
8,445.34
2.74
State & county grants
14,150.65
59.00
184,451.44
59.79
HIUW, Inc.
18,000.00
5.83
Special events
---------------
-------
15,989.20
5.18
Total public support
19,250.65
---------------
80.26
226,885.98
-------
73.54
Revenue:
Sales & Services
4,700.74
19.60
81,243.84
26.34
Interest income
---------------
34.04
.14
-------
370.43
.12
Total revenue
---------------
4,734.78
---------------
19.74
-------
81,614.27
-------
26.46
Total public support
---------------
-------
and revenue
---------------
23,985.43
100.00
308,500.25
100.00
Operating expenses:
------- ---------------
-------
Salaries & wages
13,865 02
57.81
158,838.49
51.49
Clients wages
2,751.20
11.47
37,522.21
12.16
Payroll taxes
1,271 14
5.30
15,467.71
5.01
Employee benefits
1,629.76
6.79
20,273.25
6.57
ADH -outings
242.75
.08
Automobiles
441.49
1.84
6,013.23
1.95
Insurance
1,311.23
5.47
16,169.00
5.24
Taxes
292.98
1 22
4,909.82
1.59
Interest expense
44.97
.19
1,089.40
.35
Supplies
747.45
3.12
10,685.10
3.46
Repairs & maintenance
69.23
.29
3,784.27
1.23
Utilities
877.52
3.66
9,483.02
3.07
Travel
118.75
.50
118.75
.04
Professional Services
1,562.50
6.51
26,677.06
8.65
Depreciation
639.36
2.67
7,498.69
2.43
Miscellaneous
---------------
593.52
2.47
9,127.26
2.96
Total operating expen
---------------
26,216.12
------- ---------------
109.30
------- ---------------
327,900.01
-------
106 29
-------
Total expenses
---------------
26,216.12
109.30
------- ---------------
327,900.01
106 29
-------
Excess (Deficiency) of public
support and revenue
over expenses
---------------
(2,230 69)
(9.30)
-------
(19,399 76)
(6.29
---------------
Net assets beginning of year
-------
Net assets - unrestricted
---------------
215,586.46
-------
Ending net assets 196,186.70
----------------------
----------------------
BRANTLEY CENTER, INC. r.
S" 'EMENTS OF REVENUE, EXPENS I�j
AND CHANGES IN NET ASSETS u �'� L
FOR THE TWELVE MONTHS THEN ENDED JUNE 30, 2000
+---- PERIOD TO DATE ----+ +----- YEAR TO DATE -----+
ACTUAL % ACTUAL $
See accompanying accountant's report
BRANTLEY CENTER, INC
1999 CONSOLIDATED BUDGET REPOR' r M r'
FOR THE TWELVE MONTHS THEN ENDEL U U U L,`u L
JUNE 30, 2000
+-------------------------- YEAR TO DATE --------------------------+
ANNUAL BUDGET ACTUAL 9 OF ANN BUDGT BAI, OF BUDGT
FOR INTERNAL USE ONLY
Support and Revenue
Government contracts
County grant - Transportation
Hawaii Island United Way
Contributions
Special Events
Sales and Services
Total Support and Revenue
Expenses
Personnel Costs
:!arses
.R Taxes 6 Assessments
Fringe Benefits
Total Personnel Costs
Other Current Expenses
Auditing/Accounting
Consultants
CARF Certification
Insurance
-stage
:r 5 Maintenance
` Training
Supplies
Telecommunications
Transportation
Utilities
Client Wages 6 Taxes
ADH Outings
Travel
Other
Total Other Current Expenses
Total Expenses
Excess/(Deficiency)
169,404
00
165,451
44
97
67
(3,952
56)
19,100
00
19,000
00
99
48
(100
00)
15,750
00
18,000
00
114
29
2,250
00
23,600
00
8,445
34
35
79
(15,154
66)
108
44
15,989
20
00
15,969
20
80,664
00
81,614
27
---------------
101
18
950.27
---------------
308,518
---------------
00
308,500
25
99
---------------
99
(17
75)
165,580
00
158,838
49
95
93
6,741 51
23,227
00
17,530
83
75
48
5,696 17
18,336
00
20,273
25
110
57
(1,937 25)
207,143
_______________
00
_______________
196,642
57
_______________
94
93
---------------
______________24,600
10,500 43
24, 600
00
26,677
06
108
44
(2,077 06)
6,675
00
6,675 00
4,000
00
4,000.00
14, 50C
C0
9,523
89
65
68
4,976.11
70C
00
624
64
89
23
75 36
10,500
00
4,146
92
39.49
6,353 08
800
00
109
95
13
74
690 05
13,500
00
18,251
70
135
20
(4,751 70)
2,300
00
3,206
34
139
41
(906 34)
7,000
00
9,316
79
133.10
(2,316 79)
5,000
00
6,276
68
125
53
(1,276.68)
30,000
00
40,392
64
134.64
(10,392 64)
3,000
00
242
75
8
09
2,757 25
600
00
118
75
19
79
481 25
4,870
64
(4,870.64)
---------------
123, 175
---------------
00
123,756
---------------
75
100
---------------
47
(583 75)
330,318
00
320,401
32
97
00
9,916 68
(21,800
00)
(11,901
07)
54
59
9,898 93
BRANTLEY CENTER, INC
Cash flow workpaper
(For Internal Use Only)
Beg Cash balance
Cash receipts
A/R collections
T-shirts
Other sales/services
Contributions
Fundraisers (gross)
Hawaii Island United Way
Governmental contracts
Loan proceeds
Other
Total cash receipts
Cash disbursements
A/P
Net wages
Payroll tax assessments
HMSA
T-shirt expense
Supplies
;-rofessionalfees
Insurance
GET
Capital purchases
Utilities
Telephone
Loan repayments
Interest
Other
Fundraising expense
Lease -copier
Repair & maintenance
Vehicle (gas, oil, repairs)
Total cash disbursements
Increase (decrease) in cash
Ending cash balance
Feb -00
$32,01016
6,26048
1500
7834
2000
10,000 00
1,27500
10,514 00
46033
28,623 15
Mar -00
$ 35,301 18
6,82830
1,05992
1,95000
13,343 72
5277
Apr -00
$28,28605
3,50241
92470
2500
May -00
$26,96537
11,228 21
1,011 95
2348
1,50000
17,980 38
10474
1,50000
26,686 56
3,23355
12,699 62
12,716 76
23,234 71 24,037 23 43,683 75
LJ u' Ja
L v
Jun -00
$43,69809
6,03763
1600
81160
5,10000
1,50000
15954
13,624 77
12,961 20
13,166 43
12,699 62
12,716 76
12,772 56
5,17936
5,17069
5,75271
5,11388
5,111 17
3,25952
1,62976
3,40288
1,591 85
1,74232
1,70764
92221
1,98389
1,56249
1,56249
3,05206
1,56810
1,562 50
2,30642
2,321 00
32100
2,65685
1,055 19
26892
25546
29845
32764
25680
62021
55345
99449
52062
47653
13669
24331
232 11
231 97
23244
1458
25683
23275
4057
9087
491 58
5071
10334
63050
5263
1,82628
70646
55375
431 07
67846
35961
25,332 13
30,249 84
25,357 91
26,951 03
29,130 72
3,291 02
(7,015 13)
(1,320 68)
16,732 72
(15,505 95)
$ 35,301 18
$28,28605
$26,96537
$ 43,698.09
$ 28,192.14
T ,NMFER L. GOSSERT
CERTIFIED PUBLIC ACCOUNTANT
An Accounting Corporation
688 Kinoole Street, Suite 201 • HLIO, Hawaii 96720 • Phone (808) 969.3115 Fax (808) 969.7463
September 23, 1999
Dear Camela
Enclosed are the following items for your review and approval.
A. Draft financial statements for the twelve months then ended
June 30, 1999.
B. Draft trial balance for the period ended Ju.e 30, 999
C AdDust:ng ;ourn::1 cntr:es
D. Monthly accounting data
If you have any questions or additional ad7ust,rc-nts to be made
please call us at 969-3115 If we do not hear from you we will
assume the above items have your approval.
Very truly yours,
Jennifer L Gossert
{un vita VY/d!/YY
S/L Data 08/31/99
4
ACCOUNT
NUMBER DESCRIPTION
BALANCE FOR PERIOD ENDING O6/30/99
BEGINNING CURRENT ACTIVITY FNI,ING
BALANCE DEBIT CREDIT 1111I �N F
CURRENT
ASSETS
,. 1
0
r 3
f ,
ACCUM DEPS - OFFICE IURN,El13'1
',4.
231-0
1
110-0
EQUIPMENT
245-0
r
11.1-0
ACCUM DEPR - EQUIPMEUI
+
101-0
FNB GENERAL CHECKING
:4,515
194'
c, 67,
19
1
:02-0
FHB PAYROLL ACCOUNT
3,100
33CR
8,942
24
:I 00
- 4.n 1
,,:41 91
103-0
FHB SAVINGS - BOND DEPOSIT
500
00
-91-0
Ou
3 -46
,,CP
500 00
104-0
PETTY CASH
99
30
--------------
03 0V I -, 0., -'
00
19 .0
:05-0
PETTY CASH - SODA FUND
152
66
42
93
1,5 'N
1C8-0
FHB MAXIMIZER SAVI4GS
°.047
28
21
42
V,"t8 ]^
111-0
ACCOUNTS RECEIVABLE - TRADE
1,53%
36
422
B1
i, 1'14 15
'112-0
GRANT RECEIVABLE - 98/9A
CO
24,IOc
80
4, 4'.t 80
i15-0
ACCTS REC'V - HIUW
],815
u0
„ -.`+
00
e,'b0 '.0
X22-0
RECEIVABLE - ISF CHECKS
113
50
00
-
:i0-0
GRANT RECEIVABLE - SOH ADP
35
35
Gu
131-0
GRANT RECEIVABLE - DOH MH
,
50
°BS
lb, ,,
132-0
GRANT RECEIVABLE - DVS OVR
2,898
G0
2,b9b
00
Vu
,5,-0
PREPAID EXPENSE
188
t3
'LN
81
•'
:53-0
PREPAID :HSURANCE
10,12'
S_
,11_,
14
160-0
INVENTORY - T-SHIRTS
--------------
_, v38
3G
--------------
-,2
30
--------------
--------------
CUP^EN' A31ETS
_,,,3.
to
, 1,a:
_
1
ED ASSETS
'c8-0
OFFICE FUR'411URE L EQUIP•'J11
,. 1
0
226-0
169-0
ACCUM DEPS - OFFICE IURN,El13'1
',4.
231-0
1
110-0
EQUIPMENT
245-0
ACCRUED VACATION
11.1-0
ACCUM DEPR - EQUIPMEUI
+
,_
4 , -_ _-
'12-0
AUTOMOBILES
'--0
ACCUM DEPR - AUTOMOBI'ES
GB, ;rou
',CR
0
MCNUT HUZI ING BUILDING
51 113
:I 00
- 4.n 1
71-0
LEASEHOLD IMPROVEMENTS-CDBG
1-E 134
,u w
1't 1,4
-91-0
ACCUM DEPR - L H :MPRV / CDGG
3 -46
,,CP
_ 1' „ . i
--------------
FIXED ASEETa
15%1011,
----------------------------
14 i_+
--------------
03 0V I -, 0., -'
CURRENT LIABILITIES
211-0
ACCOUNTS PAYABLE
_-5-0
FEDERAL WITHHOLDING TAXES
226-0
STATE WITHHOLDING TARES
228-0
QUARTERLY TAXES PAYABLE
231-0
ACCRUED TAXES PAYABLE
235-0
INSURANCE PAYABLE
245-0
ACCRUED VACATION
CURRE111 LIAPi LII:.
_311G -TERM LIABIL111ES
_12-0 DEFERRED PEVEIIUE - FAR11 IP
223-0 DEFERRED REVENUE - COUNIY
f4
]16 4n. etl '1 �r H•'�P
V"BI 13CP 4
4,4-2 92C , 4 .4' �.
______________ ______________ ______________ _________
LIU
Time 02 0' IN
Run Da[a 09/23/99
G/L Date 00/31/99
ACCOUNT
NUMBER DESCRIPTION
OPERATING EXPENSE
BRANTLEY CEI11Lk, 10C
TRIAL BALANCE FOP PERIOD EIJDIIJG 0o/3V/99
BEGINNING CURNENF AC71VJTY _
BALANCE DEBIT CREDIT
ENTERTAINMEVT
9
44
00
GROCERIES
5,23_
L8
1,•U.
-e
GROCERIES
109
72
0'.
INSURANCE - BOARD
942
60
83
Of
INSURANCE - AUTO
21820
64
277
OC
INSURANCE - LIABILITY
5 103
42
It-
E:
INSURANCE - FIRE
4,283
45
110
-5
INSURANCE - WOREMENS COF'P
2,734
VO
Do
INSURANCE - WORXMENS COMP
5, 11 v
7-
10'
J,
LEASE - CC -PIER
PROFESS'GHAL SERVICES
SC•V
''
•"
PROFESSIONAL SERVICES
'B,'1`
'-
1 SL_
INDEPENDENT AUDIT
-+
-
LICENSE < PERMITS
-
HISCELLA1.LOUS
I,
••
OFFICE
a
=I
•-
OFFICE
8<
4e
0°FICE
41
j..
-
POSTAGE
+
+-
-�
6-
PPCMOTIOlI4L
:Sv
Q.
o
REPAIRS 4 MINT - WORF EQUII
1,581
8:
..
REIAIR L TAINT - EQUIP 9 BLC•G
I, u55
'. I._
ADIINISTFATIVE WAGES
31,1L'
S
STAFF WAGES
1'•' 41 %
bP
•• I,
'
CLIENT WAGES
3u,8_5
VB
a,v`
PAIROLL TA)ES - ADMI.41STRATIVE
. ++L
9b
°A"ROLL TAXES - STAF-
7.'70
LC��
PAYROLL FA"ES - CLIC14TS
0u
V I
L
TA"ES - SUTA
1,311
4-,
,
TA)ES - GENERAL EXCISE
3,3,7
'0
40,
E-'
TELEPHONE
1,198
49
•]:
LL
UTILITIES
1,440
ui
,i•B
.
WATEP
1'U
,
SUPPLIES - JANITORIAL
:0.4
SUPPLIES - YARD
, 'P`
'
SUPPLIES - HITCHEN
i
SUPPLIES - 114 -HOUSE
_
,
SUPFLIFS - I11 -HOUSE
1'I•
,
SUPPLIES - WAC
5eu
=_
SUPPLIES - SGA: FUNC
-".2
:+
TOUR.NAMEN- E"PENSE - 'ENNIS
2"
u1'
,
TOURIJAPENT EYPENSE - GOLF
FUND P-57SER E"P
173
!NTEREST E"PENSE
-
'8
11JTEFEST EYFENSE
4,3
It,
B
1,
ASSET PUPCHASES
4-,
3.0
;'e
:1
OPERATING E)PENSE
282,7'1
66
.L 614
et
______________
REPORT TOTAL
____
___ ---
•� '
t
EII DI HO
H ALAN, L
4 JJ
109 7-
1,02: 61
3, 11`7 01
:.134 GO
J1
i.,] 3
Time 02 0: PH
Run Date: 09/22/99
G/L Date: 06/30/99
SOURCE POSTING
JOURNAL DATE
AE -0003 06/30
ACCOUNT NO
112-0
425-3
tr,kU,j1LL.I 1.,L 1V1Ltt, L141..
GENERAL JOURNAL
JOURNAL COMMENT
/99 JUNE'S ADJUSTING ENTRIES
DESCRIPTION/COMMENT
------------------------------
GRANT RECEIVABLE - 98/99
FEES & GRANTS - DOH CPOS
JOURNAL AE -0003 TOTALS•
SOURCE A-E TOTALS
REPORT TOTALS.
Time: 01:40 PM
REVERSING
DATE
DEBIT
CREDIT
--------------- ---------------
12,260.16
--------------- ---------------
12,260.16
12,260 16
--------------- ---------------
12,260.16
12,260.16
--------------- ---------------
12,260.16
12,260.16
------------------------------
------------------------------
12,260.16
BRANTLEY CENTER, INC;.
ST, :MENT OF ASSETS, LIABILITI
AND NET ASSETS
JUNE 30, 1999
Current assets:
Cash
Accounts receivable - trade, ,
Contribution receivable - HIUW
Accounts receivable - grants
Receivable - other
Prepaid insurance
Total current assets
Depreciable assets
Office furniture 6 equipment
Equipment
Automobiles
Farm building
Leasehold improvements
Less accumulated depreciation
Net depreciable assets
Inventory
Total assets
ASSETS
, , . . - i
LIABILITIES AND NET ASSETS
rent liabilities:
:accounts payable
Accrued taxes
Insurance payable
Net payroll 6 payroll taxes
Accrued vacation payable
Deferred revenue
Total current liabilities
Ending net assets
Total liabilities and net assets
See accompanying accountant's report
32,741.70
1,154.55
6, 750.00
31,189.30
113.50
9,814.58
81,763.63
11,497.71
19,689.97
61,216 45
5,433 21
138,134 66
235,972.00
78,601.30
---------------
157,370.70
2,330 66
---------------
241,464 99
---------------
---------------
3,451.01
304.80
5,596.39
7,230.93
4,492.92
2, 000.00
23, 076 05
218,388.94
---------------
241,464.99
---------------
---------------
S' 'E,ME,NTb OE Ah VhNUL, LAI'E,Nb. ,
AND CHANGES IN NET ASSETS
FOR THE TWELVE MONTHS THEN ENDED JUNE 30, 1999
+---- PERIOD TO DATE ----+ +---- YEAR TO DATE ----+
ACTUAL $ ACTUAL %
Public support and revenue:
Public support:
Contributions
61`1.00
1.17
27,387.58
7.92
State 6 county grants
43,190.09
82.52
197,378.00
57.06
HIUW, Inc.
13,500.00
3 90
Special events
---------------
------- ---------------
7,609 99
2.20
Total public support
43,801.09
83.68
245,875.57
-------
71 08
Revenue*
Agriculture sales
550 80
1 05
7,334.11
2 12
Yard work
6,746 09
12 89
71,621.83
20 71
T -Shirt, button, cap 6
913.63
1 75
11,799.30
3.41
Miscellaneous income
308 59
59
91091.04
2.63
Interest income
21.42
04
186 47
.05
---------------
Total revenue
---------------
8,540 53
------- ---------------
16.32
------- ---------------
100,032.75
-------
28 92
-------
Total public support
and revenue
52,341 62
100 00
345,908 32
100 00
Expenses.
Program expenses:
Salaries s wages
9,144 17
17 47
109,562.05
31 67
Clients wages
3,709.79
7.09
34,584 87
10 00
Payroll taxes
983.30
1 88
11,073 92
3 20
Employee benefits
1,335.74
2.55
16,379 36
4.74
ADH -outings
846.00
24
Automobiles
1,143 61
2 18
7,500 40
2 17
Insurance
1,342 94
2 57
23,143 77
6 69
Taxes
431 14
82
4,892.49
1 41
Interest expense
8 16
02
471.20
14
Supplies
815 67
] 56
5,573 60
1.61
Repairs 6 maintenance
70 119
13
2,707 99
78
Utilities
624 65
1.19
7,393.04
2 14
T -Shirt sales expense
334.04
64
7,484.64
2.16
Depreciation
631 00
1 21
6,470.36
1 87
Miscellaneous
1,207 19
2.31
9,774.54
2 83
Entertainment
9.44
00
-------
---------------
Total program expense
21,781.99
-------
41.62
---------------
247,867.67
71.66
See accompanying accountant's report
BRANTLEY CENTER, INC.
STATEMENTS OF REVENUE, EXPENSES
AND CHANGES IN NET ASSETS
FOR THE TWELVE MONTHS THEN ENDED JUNE 30, 1999
+---- PERIOD TO DATE ----+ +---- YEAR TO DATE ----+
ACTUAL % ACTUAL %
Supporting services.
Salaries & wages
2,887.51
5.52
34,850.08
10.07
Payroll taxes
20.92"
'.42-•
2,667.90
77
Office
325.50
.62
1,754.86
51
Professional services
1,562.51
2.99
---------------
23,426.74
6.77
-------
---------------
Total support expenses
---------------
4,996.44
-------
9 55
------- ---------------
62,699.58
18 13
-------
Total expenses
---------------
26,778.93
51.16
------- ---------------
310,567.25
89 78
-------
Excess (Deficiency) of public
support and revenue
over expenses 25,563 19 48 84
--------------- -------
--------------- -------
Net assets beginning of year
Net assets - unrestricted
Ending net assets
accompanying accountant's report
35,341.07 10 22
183,047 87
--------------- -------
218,388 94
--------------- -------
--------------- -------
Ann N. Fukuhara, CPA
i. -M -1O"1 Wiffr9firsTaPRUX,..
To the Board of Directors
Brantley Center, Inc
714 Kanoelehua Avenue
P 0 Box 6691
Hilo, Hawaii 96720
(808) 961-5532
Fax (808) 934-8589
Email anf®gte,net
I have audited the accompanying statement of financial position of Brantley Center, Inc (a nonprofit
organization) as of June 30, 1999 and 1998 and the related statement of activities, functional expenses, and
cash flows for the year then ended These financial statements are the responsibility of Brantley Center,
Inc's management My responsibility is to express an opinion on these financial statements based on my
audit
I conducted my audit in accordance with generally accepted auditing standards Those standards require
that 1 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 I believe that my audit provides a reasonable basis for my opinion
In my opinion, the financial statements referred to above present fairly, In ail material respects, the financial
position of Brantley Center, Inc as of June 30, 1999, and the changes in its net assets and its cash flows for
the year then ended in conformity with generally accepted accounting principles
Ann Fukuhara, CPA
Hilo, Hawaii
December 29, 1999
Brantley Center, Inc
Statement of Financial Position
As of June 30, 1999
(with comparative amounts for 1998)
Assets
Current Assets
Cash and cash equivalents
Accounts receivable, note 3
Grants and contracts receivables, note 4
Other receivables
United Way
Prepaid expenses
Inventory
Total current assets
Property and equipment, net of
accumulated depreciation of $78,0602, note 5
Total assets
Liabilities and Net Assets
Current liabilities
Accounts payable and accrued expenses
Accrued salaries and vacation payable
Deferred revenue
Current portion of long term debt
Total current liabilities
Loan payable
Total long term liabilities
Net Assets
Unrestricted, note 2
Temporarily restricted, note 2
Total net assets
Total liabilities and net assets
1999
S 32,859
5,446
29,941
114
6,750
9,815
2,330
67,255
157,370
1998
5 21,759
6,191
34,681
6,750
11,046
1,101
81,528
153,129
244,625 234,657
13,245
13,793
2,000
29,038
25,477
20,906
173
3,272
49,828
1,782
1,782
208,837 176,297
6,750 6,750
215,587 183,047
$ 244,625 $ 234,657
The accompanying notes are an integral part of these financial statements
2
Brantley Center, Inc
Statement of Activities
For the Year Ended June 30, 1999
(with comprarative totals for 1998)
Temporarily
Unrestricted Restricted
Public Support and Revenue
Public Support
1999 1998
Total Total
Contributions S 27,388 S - S 27,388 S 16,636
Grants and contracts 196,130 196,130 293,059
Hawaii Island United Way 13,500 13,500 13,500
Special events 13,782 13,782 1,315
Total support 41,170 209,630 250,800 324,510
Revenue
Yard work and other services
75,913
75,913
77,620
T-shirts, buttons and others
11,799
11,799
45,862
Client fees
-
-
2,40E
Interest income
187
187
3C
Other
16,425
16,425
12,37:
Total revenues
104,324
104,324
138,29;
Net assets released from restrictions
Satisfaction of purpose and time restrictions
209,630 (209,630)
-
-
Total net asset released from restrictions
209,630 (209,630)
-
TOTAL PUBLIC SUPPORT AND REVENUES
355,124
355,124
462,80:
EXPENSES AND LOSSES
Social and vocational rehab training 238,861 238,861 226,49
General and administrative 83,723 83,723 85,07
Loss on sale of asset - 66
322,584 322,584 312,23
Change in net assets 32,540 32,540 150,57
Net assets, beginning of year 176,297 6,750 183,047 32,47
Net assets, end of year S 208,837 S 6,750 S 215,587 $ 183,04
The accompanying notes are an integral part of these financial statements
3
Brantley Center, Inc
Statement of Functional Expenses
For the Year Ended June 30, 1999
(with comparative totals for 1998)
The accompanying notes are an integral part of these financial statements
F1
Social &
General
1999
1998
Vocational
and
Rehab Program
Administrative
Total
Total
Salaries
$ 149,629
$ 35,330
$ 184,959
$ 163,263
Payroll taxes
12,297
2,885
15,182
11,950
Fringe benefits
13,267
3,112
16,379
14,741
Total personnel
175,193
41,327
216,520
189,954
T-shirt sales expense
7,485
7,485
35,912
Professional fees
23,426
23,426
21,402
Insurance
23,144
23,144
20,430
Miscellaneous expense
2,788
7,591
10,379
10,649
Utilities
7,394
7,394
7,169
Automobile
7,500
7,500
6,075
Taxes
3,453
3,453
6,063
Supplies
5,151
5,151
4,05E
Office
1,755
1,755
3,19
Repairs and maintenance
3,265
3,265
2,51 E
Special events expenses
6,171
6,171
-
Interest expense
471
471
1,341
Travel
-
12C
Total expenses before depreciation
232,391
83,723
316,114
308,89,
Depreciation
6,470
6,470
2,67E
Total Expenses
S 238,861
$ 83,723
$ 322,584
$ 311,57(
The accompanying notes are an integral part of these financial statements
F1
Brantley Center, Inc
Statement of Cash Flows
For the Year Ended June 30, 1999
(with comparative totals for 1998)
Cash Flows From operating Activities
Change in net assets
Adjustments to reconcile change in net assets
to net cash provided by operating activities
Loss on sale of property
Depreciation
Decrease in accounts receivables
Decrease in grants receivables
Decrease in prepaid expenses
Increase in other assets
Decrease in accounts payable and accrued expenses
Increase in deferred revenues
Net cash provided by operating activities
Cash Flows From Investing Activities
Purchase of equipment
Net cash used by investing activities
Cash Flows From Financing Activities,
Debt reduction
Net cash provided by financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents - beginning of year
Cash and cash equivalents - end of year
The accompanying notes are an integral part of these financial statements
5
1999 1998
$ 32,540 $ 150,572
-
660
6,470
2,676
631
465
4,741
(25,923)
1,231
1,691
(1,230)
(680)
(19,345)
17,066
1,826
173
26,864 146,700
(10,710) (132,898)
(10,710) (132,898)
(5,054) (5,353)
(5,054) (5,353)
11,100 8,449
21,759 13,310
$ 32,859 $ 21,759
Brantley Center, Inc
Notes to Financial Statements
June 30, 1999
Nature of Organization
Brantley Center, Inc provides vocational training and rehabilitation for the mentally and physically
challenged The Center operates a day program in Honokaa and assists clients in providing various
services throughout the County of Hawaii
Summary of Significant Accounting Policies
Basis of Accounting — The accompanying financial statements have been prepared on the accrual
basis of accounting in accordance with generally accepted accounting principles
Basis of Presentation — Net assets of the Brantley Center and changes therein are classified and
reported as follows
Unrestricted net assets -Net assets that are not subject to donor -imposed stipulations
Temporarily restricted net assets -Net assets subject to donor -imposed stipulations that will
be met by actions of the Organization and/or the passage of time When a restriction
expires, temporarily restricted net assets are reclassified to unrestricted net assets and
reported in the statement of activities as net assets released from restrictions
Permanently restricted net assets — Net assets subject to donor -imposed stipulations that
they be maintained permanently by the Organization Generally the donors of these assets
permit the foundation to use all or part of the income earned on any related investments for
general or specific purposes
Support and Revenue — Brantley Center, Inc receives a substantial amount of its revenues from
grants and contracts from the State of Hawaii, Department of Human Services and the Department
of Health
Property and equipment — Property and equipment are recorded at cost less accumulated
depreciation Depreciation is provided on the straight-line method over the estimated useful lives of
the assets
Contributions — All contributions are considered to be available for unrestricted use unless
specifically restricted by the donor Amounts received that are designated for future periods or
restricted by the donor for specific purposes are reported as temporarily
5.
Brantley Center, Inc
Notes to Financial Statements - continued
restricted or permanently restricted support that increases those net asset classes When a
temporary restriction expires, temporarily restricted net assets are reclassified to unrestricted net
assets and reported in the statement of activities as net assets released from restrictions
Functional Allocation of Expenses — The costs of providing the various programs and other activities
have been summarized on a functional basis in the statement of activities Accordingly, certain costs
have been allocated among the program and supporting services benefited
Estimates — The preparation of financial statements in conformity 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
Income Taxes — Brantley Center, Inc is exempt from federal income taxes under section 501 (C) (3)
of the Internal Revenue Code and therefore has made no provision for federal income taxes in the
accompanying financial statements There was no unrelated business income for 1999
Accounts receivables
As of June 30, 1999, accounts receivables amounted to $5,446 Brantley Center considers accounts
receivable to be fully collectible, accordingly, no allowance for doubtful accounts is required
Grants and contracts receivables
As of June 30, 1999, grants and contracts receivables comprise of
State of Hawaii, Department of Human Services $28,954
State of Hawaii, Department of Health 987
;a2� 241
Property and equipment
Property and equipment consist of the following at June 30, 1999
Office equipment $ 11,497
Equipment 19,690
Vehicles 61,216
Leasehold improvements 138,135
Other improvements 5.434
235,972
Less accumulated depreciation (78,602)
Net property and equipment 51320
Brantley Center, Inc
Notes to Financial Statements - continued
Lease of Land from the State of Hawaii
On January 25, 1985, Brantley Center entered into a lease with the State of Hawaii, Department of
Land and Natural Resources The lease is for land situated at Honokaa, Hawaii, approximately
1 248 acres The term of the lease is sixty-five years, commencing on June 1, 1977 through May 31,
2042 The $1 nominal rental amount is reopened in the 20'", 30'", 40'", 50"' and 60'" years of the
lease The lessor may reevaluate the lease and adjust the rental amount to the fair market value
The fair market value of this lease for the year ended June 30, 1999 has not been determined
Consequently, no amount has been reflected in the financial statements
Concentrations — Grants and Contracts
Brantley Center, Inc receives approximately 55% of its revenues from government contracts and
grants
Fern 2758 -
(Rev June Mix)
Department of as Traasu r
keemal A~" serve
Please type or
print File the
original and one
copy by the due
dale for riling
your return See
Instructions
Application for Extension of Time To File
Certain Excise, Income, Information, and Other Returns
File a separate application for each return.
BRANTLEY CENTER, INC.
Number street, and room or suite no (or P D box no If mail is not delivered to street
P.O. BOX 1407
City, town or post office, state, and ZIP code For a foreign address, see ,nstruclions
40NOKAA, HI 96727
CIAB No 1545-0148
99-0119598
number
:-Note: Corporate income tax return filers must use Form 7004 to request an extension ofGme to file Partnerships, REMICs, and (rusts
must use Form 8736 to request an extension of time to file Form 1065, 1066, or 1041
1 request an extension of time until FEBRQMY 1 `l QiQQ to rile (check only one)
^
❑Form 706-GS(D) ❑Form 990.7 (sec 401 (a) or 408(8) trust) O Form 1120 -ND (sec 4951 taxes)
❑ Form 8612
z
❑ Form 706-GS(T) ❑ Form 990-T (trust other than above) ❑ Form 3520-A
❑ Form 8613
Form 990 or 990 -EZ ❑ Form 1041 (estate) (see instructions) ❑ Form 4720
❑ Form 8725
❑ Forth 990 -BL ❑ Form 1041-A ❑ Form 5227
❑ Form 8804
Y
❑ Forth 990 -PF ❑Form 1042 ❑Form 6069
❑Form 8831
If the organization does not have an office or place of business In the United Stales, check this box
► ❑
22
For calendar year , or other tax year beginning JULY 1 1998 and ending JUNE 30
1999
cr
b
If this tax year is for less than 12 months, check reason [:)Initial return ❑ Final return [:]Change in accounting period
3
Has an extension of time to file been previously granted for this tax year?
❑ Yes ®No
4
State in detail why you need the extension PENDING COMPLETION OF THE ANNUAL AUDIT
5a If this form is for Form 7MGS(D), 706 -GSM, 990 -BL, 990 -PF, 990-T, 1041 (estate), 1042,1120 -ND, 4720, 6059, 6612,
8613, 8725, 8804, or 8831, enter the tentative lax, less any nonrefundable credits See instructions $
b If this form is for Form 990 -PF, 990-T, 1041 (estate), 1042, or 8804, enter any refundable credits and
estimated tax payments made Include any prior year overpayment allowed as a credit S
c Balance due Subtract line 5b from line 5a Include your payment with this form, or deposit with FTD
coupon if reaulred See Instructions 5
Signature and Verification
Under penalties of perjury. I declare that I have examined this form, including accompanying schedules and %elements, and to the lest of my knowledge and belief, it is Ime
correct and complete and that I am authorized to prepare this form
ride► \vp t
FILE ORIGINAL AND ONE COPY. The IRS will show below whether or not vour application is aooroved and will return the coov
N����__o..tt,,,///iice to Applicant — To Be Completed by the IRS
We HAVE approved your application Please attach this form to your return
❑ We HAVE NOT approved your application However, we have granted a 1 D-day grade perto
below or the due date of ,your return (Including any prior extensions) This grade period is cc
time for elections otherwise required to be made on a timely return Please attach this form
❑ We HAVE NOT approved your application After considering the reasons stated in Item 4, w
extension of time to file We are not granting the 10 -day grace period
❑ We cannot consider your application because it was filed after the due date of the return for
❑ Other
By
Dveclor
C'tc, bEae YbI1d VAension of
return 1 V;
W
jWaT VuRgtes t�,or an
III¢,
ifl.elpepston Juequei ted
Dale
If you want a copy of this form to be returned to an address other than that shown above please enter the address to which the copy should be sent
Jennifer L Gossert, CPA
Please
Type Number,(r 4 $'rSdTe ' I,'!
d Qo t
or #klnoole St , ulte 20;
Print r.w., a v�..e'M'nr ..w I.,'., -F
if made not
see inslryclions
For Paperwork Reduction Act Notice, see back of form Form 2758 (Rev 0.93)
LSA
STF FEDdI563F
P.m 9900999) BRANTLEY CENTER, INC. 99-0119598 Page
Statement Of All organizations must complete column (A) Columns (B), (C), and (D) are required for section 501(4)(3) and
Functional Expenses (4) or anizations and section 4947 a (1 nonexempt charitable trusts but optional for others
Do not Include amounts reported on line (B) Program (C) Management
6D BD 96 10b or 16 of Part I IA) Total services and eneral (D) fundralsing
22 Grants and allocations (attach schedule)
cash s nonoshf
23 Specific assistance to Individuals (attach schedule)
24 Benefits paid to or for members (attach schedule)
25 Compensation of officers, directors, etc
26 Other salaries and wages
27 Pension plan contributions
28 Other employee benefits
29 Payroll lazes
30 Professional fundraising fees
31 Accounting fees
32 Legalfees
33 Supplies
34 Telephone
35 Postage and shipping
35 Occupancy
37 Equipment rental and maintenance
38 Printing and publications
39 Travel 139
40 Conferences, conventions, and meetings
41 Interest
42 Depremllon, depletion, etc (attach schedule)
43 Other expenses (itemize)
a INSURANCE
22
23
24
25
0 .
0.
:=>
^
0 .
e„
•"%
0.
26 184,959. 149,629. 35,330.
27
28 16,379 . 13,267. 3, 112 .
115,688.
29 15, 182 .' 12,297 . 2, 885 .
30
31 23,426. 23,426.
32
69,413.
33 6,906., 5,151. 1,755.
34
35
361 7, 394.1 7,394.
46,275.
37 3 ,2 6 5 . 3 , 265 .
38
40
41 • 47 1 . 471 .
42 6 , 470.
6 , 470 .
43a1 23,144.•
23,144.
bMISCELLANEOUS
43b
10,379.
2,788.
7,591.
cVEHICLE EXPENSE
43c
7,500.
7,500.
dSTATE GET
43d
3,453.1
3,453.
¢SPECIAL EVENTS EXPENSE
43e
6,171.1
6,171.
44 Total functional expenses (add lines 22 through 43)
01ganizeoons completing columns (8)-D) carry Ines*
lolels to Imes 13-15
44
315 099 .
/
1 231,376.1
83,723.
0.
Reporting of Joint Costs. - D;d you report In column (B) (Program services) any joint costs from a combined educational campaign and
fundraising sollcitatlonv ► E] Yes ® No
If -Yes; enter (I) the aggregate amount of these joint costsS (li) the amount allocated to Program services $
(Iii the amount allocated to Management and general $ and (Iv the amount allocated to Fundraising$
Part tat Statement of Pronram Service Accomollshments
What Is the organization's primary exempt purpose' ► SEE STATEMENT 3
Program Service
An organizations must describe their exempt purpose achlavementa in • clear and co,se manner Sta'e the number of clients tarred, publications Issued, etc Discuss
anieraments Incl aro not nleaaunbta Seclgn 501 c and a a ivurr ns and 49.7 a t onesem t chantabie Imstl must a'so enter -he amount or grant. and
( (K�) f 1 Ig (X I n o vn
allocations to others 1
nses
aor SWI
(4) dig, forSWIM)4941(3) and
la) brut and l 101 othe
trusts but oplionel for oNars 1
a WORK ACTIVITY: COMPOSITE OF DEVELOPMENT & SOCIAL
REHABILITATION SVS. FOR DEVELOPMENTALLY DISABLED
ADULTS IN THE HAMAKUA DISTRICT. SERVICE A MAX.
OF 21 ADULTS. Grants and allocations 88,065.
115,688.
b WORK EVALUATION TRAINING PLACEMENT DVR . PROVIDE
REHAB. & VOC. TRAINING TO THE PHYSICALLY, SOCIALLY, &
MENTALLY HANDICAPPED. SERVICE A MAX. OF 8 ADULTS.
Grants and allocations S 52,839.
69,413.
c SUPPORTED EMPLOYMENT: PROVIDE SEVERLY DEVELOPMENTALLY
DISABLED ADULT WITH EMPLOYMENT OPPORTUNITY IN THE COMMUNITY
IN THE COMMUNITY. PLACE A MAX. OF 10 ADULTS.
Grants and allocations $ 35,226.
46,275.
d
Grants and aflocahons S
e Other program services (attach schedule) (Grants and allocations $
a23ot1
^ ^1 go
'Inc MOT
nR') RRANTTFV r'FNTRR. INC.
► 231,316.
BCI I
BRANTLEY CENTER, INC.
Balance Sheets
99-0119598
Note Where required, attached schedules and amounts within the description column should be
(A)
(B)
for end -of -year amounts only
Beginning of year
End of year
45 Cash - non-interest-bearing
46 Savings and temporary cash investments
17,901 .
45
18,548.
3,858 .
46
14, 311.
47 a Accounts receivable 47a 5, 5 6 0.
h Less allowance for doubtful accounts 47b
I
6, 191 .
47c 1
5, 560.
48a Pledges receivable 48a 6,750.
b Less allowance for doubtful accounts 48b
49 Grants receivable
6,750 -
484
6, 750.
34,681 .
49
29, 941.
50 Receivables from officers, directors trustees, and key employees (attach
schedule)
50
51c
d
N
a
51 a Other notes and loans receivable 51a
b Less allowance for doubtful accounts 51h
52 Inventories for sale or use1
53 Prepaid expenses and deferred charges
, 101 .
52
2 , 330 .
11 , 0 4 6 .
53
9,815.
54
54 Investments - securities (attach schedule)
55 a Investments - land, buildings, and
equipment basis 55a
b Less accumulated depreciation (attach
schedule) 55b
55c
56
56 Investments - other
57 a Land, buildings and equipment basis 57a 235,972.
b Less accumulated depreciation I 57b 1 78,602
153, 129.
57c
157, 370.
58
58 Other assets (describe 0, )
i
59 Total assets add lines 45through 58 (must equal line74)
234,657.1
59
244,625.
50 Accounts payable and accrued expenses
46,556.
60
2 7,038.
61
u
=
c
2
61 Grants payable
52 Deferred revenue
53 Loans from officers, directors, trustees, and key employees
64 aTax-exempt bond liabilities
h Mortgages and antl other notes payable64b
62
2,000.
63
64a
65
65 Other liabilities (describe ► )
66 Total liabilities add lines 60 throw h 65
I 51,610 .
66
29,03B..-
Organizations that fallow SFAS 117, check here ► CK and complete lines 67 through
"g
m
a-
69 and lines 73 and 74
67 Unrestricted
68 Temporarily restricted
69 Permanently restricted
Organizations that do not follow SFAS 117, check here ► and complete lines
70 through 74
176,297.
67
208,837.
6,750.
68
6,750.
69
w
a
70 Capital stock, trust principal, or current funds
71 Paid -in or capital surplus, or land, building, and equipment fund
72 Retained earnings endowment, accumulated income, or other funds
70
71
I
72
183,047.
73
215,587 .
°
z
73 Total net assets or fund balances (add lines 67 through 69 OR lines 70 through 72
column (A) must equal line 19 and column (B) must equal line 21)
74 Total liabilities and net assets I fund balances (add lines 66 and 73)
2 3 4 , 6 5 7 .t
74
t 244,625.
Form 990 is available for public inspection and, for some 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 determined 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
923021
12 11-e9 3
in�Inc n0 1091 G4 Rr"T 022 BRANTLEY CENTER, INC. BCI 1
Form 990 (19981 BRANTLEY CENTER, INC.
99-0119598 u.,..
par[ lv.kl Reconciliation of Revenue per Audited
art V g Reconciliation of Expenses per Audited
Financial Statements with Revenue per
Return
Financial Statements With Expenses per
Return
a Total revenue, gains, and other support
per audited financial statements ►
h Amounts Included on line a but not on
line 12, Form 990
a Total expenses and losses per
audited financial statements ►
b Amounts Included on line a but not on
line 17, Form 990
(1) Donated services
0.
0.
a
355, 124.
a
322, 584.
(1) Net unrealized gains
"
and use of facilities S
'
on investments $
(2) Prior year adjustments
-
(2) Donated services
reported on line 20,
'
and use of facilities S
',
Form 990 S
(3) Recoveries of prior
(3) Losses reported on
yeargrants S
line 20 Form 990 S
"
(4) Other (specify)
(4) Other (specify)
"
COGS $ 7,485.
COGS $ 7,485.
,
Add amounts on lines (1) through (4) ►
b
7, 485.
Add amounts on lines (1) through (4) ►
b
7,485.
c Line a minus line ►
e
347,639.
c Line a minus line ►
e
315,099.
it Amounts included on line 12 Form
d Amounts included on line 17, Form
990 but not on line a
990 but not on line a
(1) Investment expenses
-
(1) Investment expenses
not included on
not included on
-
line 61b. Form 990 $
line 61b, Form 990 $
(2) Other (specify)
(2) Other (specify)
-
S
S
Add amounts on lines (1) and (2) ►
d
Add amounts on lines (1) and(2) ►
d
e
3 4 7 , 6 39 .
e
315,099.
e Total revenue per line 12, Form 990
(line c plus line d) ►
a Total expenses per line 17 Form 990
(line c plus line d) ►
I Part V 1 List of Officers, Directors, Trustees, and Key Employees (List each one even it not compensated )
(A) Name and address
(B) Title and average hours
per week devoted to
osilion
(C) Compensation
(if not P811, enler
(D Comdb,mon. m
Piar »yal°
(E) Expense
account and
other allowances
0.
0.
0.
SEE STATEMENT 4
75 Did any officer, director, trustee, or key employee receive aggregate compensation of more than 5100p001fom your ffiaalion and all related
organizations, of which more than $10,000 was provided by the related organizations, If'Yes; attach Schedule ► Yes ® No
BRANTLEY CENTER
99-0119598 Fades
75 Did the organization engage 1n any activity not previously reported to the IRS? If 'Yes.' attach a detailed description of each activity
77 Were any changes made In the organizing or governing documents but not reported to the IRS?
It Yes ; attach a conformed copy of the changes
78 a Dad the organization have unrelated business gross Income of $1000 or more during the year covered by this return?
b It Yes; has it filed a lax return on Form 990-T for this year? N/A
79 Was there a liquidation, dissolution, termination, or substantial contraction during the year?
If'Yes ; attach a statement,
80 a Is the organization related (other than by association with a statewide ornafionwlde organization) through common membership,
governing bodies, trustees, officers, etc , to any other exempt or nonexempt organizaboV
h If "Yes' enter the name of the organization ►
and check whether it is 0 exempt OR LJ nonexempt
76
X
77
81 b
X
78a
'
X
78b
82 a Did the organization receive donated services or the use of materials equipment or facilities at no charge or at substantially less than
fair rental values
79
X
Boa
-
X
b If 'Yes,' you may Indicate the value of these Items here Do not Include this amount as revenue In Pad I or as an
expense in Part II (See Instructions for reporting In Part 111) 1 82b N/A
81 a Enter the amount of political expenditures, direct or indirect, as described In the
Instructions for line 81 Bta 0.
h Did the organization file Form 1120-POL for this yearn
81 b
X
,
82 a Did the organization receive donated services or the use of materials equipment or facilities at no charge or at substantially less than
fair rental values
82a
X
b If 'Yes,' you may Indicate the value of these Items here Do not Include this amount as revenue In Pad I or as an
expense in Part II (See Instructions for reporting In Part 111) 1 82b N/A
_
83 a DItl the organization comply with the public Inspection requirements for returns and exemption applications?
83a
X
to Did the organization comply with the disclosure requirements relating to quid pro quo contributions? N/A
83b
842
X
84 a DItl the organization solicit any contributions of gilts that were not tax deductible?
b It'Yes ' did the organization include with every solicitation an express statement that such contributions or gifts were not
tax deductlbleo N/A
84b
85 501(c)(4).(5) or (6) organizations -a Were substantially all dues nondeductible by members? N / A
852
b Did the organization make only In-house lobbying expenditures of $2,000 or less N/A
851)
11 *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 85c N/A
of Section 162(e) lobbying and political expenditures 85d N A
e Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices 85e N/A
I Taxable amount of lobbying and political expenditures (line 85d less 858) 85f N/A
,
It Does the organization elect to pay the section 6033(e) tax on the amount in 8517 N / A
65
h If section 6033(e)(1)(A) dues notice were sent does the organlzal-on agree to add the amount In 85f to Its reasonable estimate of dues
allocable to nondeductible lobbying and political expenditures for Ne following tax year? N/A
85h
86 501(c)(7) organizations - Enter
a Inflation fees and capital contributions Included on true 12 86a N/A
b Gross receipts, included on line 12, for public use of club facilities 861) N/A
87 501(c)(12) organizations -Enter a Gross Income lrom members or shareholders 87a N/A
b Gross Income from other sources (Do not net amounts due or paid to other sources
against amounts due or received from them ) 87b N/A
88 At any time during the year, did the organization own a 50% or greater Interest in a taxable corporation or partnership?
11 Yes' complete Part l%
88
X
89 a 501(c)(3) organizations - Enter Amount of lax Imposed during the year under
section 4911► 0 - , section 4912 ► 0 . , section 4955 ► 0 .
b 501(c)(3) and 501(c)(4) organizations - Did the organization engage in any section 4958 excess benefit
transaction during the year? It 'Yes.' attach a statement explaining each transaction
896
X
c Enter Amount of tax Imposed on the organization managers or disqualified persons during the year under
sections 4912 4955 and 4958 ►
0
0.
it Enter Amount of tax In 89c, above, reimbursed by the organization ►
90 a List the slates with which a copy of this return Is filed ► N/A
b Plumber of employees employed In the pay period that Includes March 12 1998
90h
2 7
91 Thebooksareincareof ►JENNIFER L. GOSSERT, CPA Telephone no 111" (808)969-3115
Locafedat ► 688 KINOOLE ST., STE. 201, HILO, HI ZIP r4 ► 96720
92 Section 4947(a)(1) nonexempt charitable trusts filing Form 990 in Neu of Form 1041 -Check here ► El
and enter the amount of lax -exempt interest received or accrued during the tax year ► 1 92 N/A
e2da1 5
12-n98
1 n-z-zns no 7 0 F'a RF RC`T 082 BRANTLEY CENTER, INC. BCI 1
Form
98 Pace 6
PanVll.j Analysis OT Income-rrOOUGIng Actil les
Entergross amounts unless otherwise Unrelated business income Excluded bY sacdbn 332, 513 or 514 (E)
ness (a) .21- (D) Related or exempt
Indicated flus
93 Program service revenue code Amount ! Amount function Income
wWORK ACTIVITY 1 75-911_
(c)
(f) Medicare/Medicaid payments
(g) Fees and contracts from government agencies
94 Membership dues and assessments
95 interest on savings and temporary
cash Investments
96 Dividends and Interest from securities
97 Net rental Income or (loss) from real estate
(a)debt-financed property
(b) not debt-financed property
96 Net rental Income or (loss) from personal properly
99 Other investment Income
100 Gain or (loss) Irom sales of assets
other than inventory
101 Net Income or (loss) from special events
102 Gross prolil or (loss) from sales of inventory
103 Other revenue
aMISC. REVENUES
176, 130.
14 187.
0 1 13,782 .
4, 314 .
O1 16,425.
b
c
d
e
104 Subtotal (add columns 18),(D),and (E))
105 TOTAL (add line 104, columns (3), (D), and (E))
Note (Line 105 plus line 1d, Part I, should equal the amount on
0-1 1
30, 394.
256, 357.
►
line 12, Part I )
286,751.
Part VIII Relationship of Activities to the Accomplishment of Exempt Purposes
Line No Explain how each activity for which Income is reported in column (E) of Pad VII contributed Importantly to the
♦ I exempt purposes (other than by providing funds for such purposes)
accomplishment of the organization's
Part IX I Information HegarOtng I arable SUbsicharles (Complete this Part II the "Yes" box on 88 is cnecxed )
Name, address, and employer Identification Percentage of Nature of business activities Total income End•01-year
number of corporation or partnership ownership interest assets
N A
e
a
Under penalties of penury I declare that i have examined this return including accompsnying schedules and statements end to the beet of my kho vie ige and belief ,t is true
Please cornu and comple'e Declaration of practicer (other than officer)'a based on tie rnm
imamn of which find has any knpwgaied
Sign CAMI POST, ADMINISTRATOR
Here I Signature of officer Date I Type or print name and title
Preparer's Date I Check i preparers eSN
self -
1
Paid sgnatufe - 05/08/00 employee ►
Preparer's Firm's name (or yours JENNIFER L. GOSSERT, CPA AAC EIN 111 -
Use
Use Only it self-employed) 1688 KINOOLE ST. , STE.201
ani address HILO, HI ZIP a4 ► 96720
1 n InG A '7or.'AArh RrT 082 BRANTLEY CENTER, INC. BCI 1
SCHEDULEA
(b) Title and average hours
per week devoted to
position
Organization Exempt Under Section 501(c)(3)
(Form 990)
(e) Expense
account and other
allowances
(Except Private Foundation) and Section 501(e), 501(1), 501(k),
501(n), or Section 4947(a)(1) Nonexempt Charitable Trust
Depertmenr of the Thmsu,
Supplementary Information
Inrem., Revenue senlce
► Must be completed by the above organicalions and attached t0 their Form 990 or 990EZ
OMB No 1345-DDe7
1 1 �
Name of the organization Employer Identification number
BRANTLEY CENTER, INC. 99 0119598
part 1 Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees
(See instructions List each one If there are none, enter 'None '1
(a) Name and address of each employee paid
more than $50,000
(b) Title and average hours
per week devoted to
position
(c) Compensation
(d) contnb.00n. to
Pq;':dti^=
compen.n,on
(e) Expense
account and other
allowances
NONE
r
Total number of others receiving over
$50 000 for professional services ►
0
"•' • `"",�; . ` "
Total number of other employees paid
over $50,000 is.
0
;
'
Part 11 Compensation of the Five Highest Paid Independent Contractors for Professional Services
(See instructions Litt each one (whether individuals or firms) It there are none. enter 'None ')
(a) Name and address of each independent contractor paid more than $50,000
(b) Type of service
(c) Compensation
NONE
Total number of others receiving over
$50 000 for professional services ►
0
"•' • `"",�; . ` "
LHA For Paperwork Reduction Act Notice, see page 1 of the InsinKllons for Form 990 and Form 990 -EZ
°zao° ell 7
10330508 796386 BCI 082 BRANTLEY CENTER, INC.
Schedule A (Form 990)1998
BCI I
Schedule A(Form 990) 1998 BRANTLEY CENTER, INC. 99-0119598 Page
pa Statement About Activities Yes No
I 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 referendum? 1 X
It Yes; enter the total expenses paid or incurred in connection with the lobbying activrles ► $
Organizations that made an electron under section 501(h) by filing Form 5768 must complete Part VI -A Other
organizations checking Yes; must complete Part VI -8 AND attach a statement giving a detailed description of
the lobbying activities
2 During the year, has the oganizalron, either directly or indirectly, engaged in any of the following acts with any of its trustees, directors.
officers, creators key employees, or members of their families or with any taxable organization with which any such person is
affiliated as an officer director trustee, majority owner, or principal beneficiary
a Sale, exchange or leasing of property? 2a X
b Lending of money or other extension of credits 1 2h 1 1 X
c Furnishing of goods, services, or facilities 2c X
it Payment of compensation (or payment or reimbursement of expenses if more than $1,000)?
e Transfer of any part of its income or assets? 2e X
If the answer to any question is "Yes' attach a detailed statement explaining the transactions
3 Does the organuation make grants for scholarships, fellowships student loans etc v 3 X
4 a Do you have a section 403(b) annuity plan for your employees? 4a X
Ill Attach a statement to explain howthe organization determines that individuals or organizations receiving grants or loans from it in
furtherance of its charitable programs quality to receive payments (See instructions )
Part IV I Reason for Non -Private Foundation Status (See instructions )
The organization is not a private foundation because it is (Please check only ONE applicable box)
5
Achurch, convention of churches, or association of churches Section 170(b)(1)(A)(i)
6
0
A school Section 170(1b)(1)(A)(n) (Also complete Pan V, page 4 )
7
A hospital or a cooperative hospital service organization Section 170(b)(1)(A)(iii)
8
Q
A Federal, slate, or local government or governmental unit Section 170(b)(1)(A)(v)
9
A medical research organization operated in conjunction with a hospital Section 170(b)(1)(A)(iii) Enter the hospital's name, city,
and state
10
ED An organization operated for the benefit of a college or university owned or operated by a governmental unit Section 170(b)(1)(A)(iv)
(Also complete the Support Schedule in Part IV -A )
11a ® An organization that normally receives a substantial pad of Its support from a governmental unit or from the general public
Section 170(b)(1)(A)(vi) (Also complete the Support Schedule in Pad IV -A )
11b O A community trust Section 170(b)(1)(A)(vi) (Also complete the Supper) Schedule in Part IV -A )
12 O An organization that normally receives (1) more than 331/3% of its support from contributions, membership fees, and gross
receipts from activities related to Its charitable, etc functions -subject to certain exceptions, and (2) no more than 33 1/3% of
its support from gross Investment income and unrelated business taxable Income (less section 511 tax) from businesses acquired
by the organization after June 30, 1975 See section 509(a)(2) (Also complete the Support Schedule in Part IV -A )
13 O An organizalion that is not controlled by any disqualified persons (other than foundation managers) and supports organizations described in
(1) lines 5 through 12 above, or (2) section 501(c)(4),(5), or (6) if they meet the test of section 509(a)(2) (See section 509(al(3) )
Provide the following information about the supported organizations (See instructions on page 4 )
(a) Name(s) of supported organization(s) I (b) Irom abine ov er
14
aniii
za-az ae 8
101109OR 796186 BCI 082 BRANTLEY CENTER, INC. BCI 1
Schedule A (Form 990) 1998 BRANTLEY CENTER, INC. 99-0119598 Page
pd„� jy,�► Support Schedule (Complete only If you checked a box on line 10, 11, or 12 above) Use cash method of accountina
- note• 1'ou ma use me
worxsneet in me Instructions
for converrin 1 from the accrual to the cash method of accountin
Cadaryer(orfiscalyear
be inTennln Ina ►
(a) 1997
(b) 1996
(c) 1995
(d) 1994
(e) Total
15 mei, grants, and contributions received
Ina get Include unusual grants See
155,459.
63,394.
64,069.
220,642.
503,564.
16 Membership fees received
17 Gross receipts from admissions,
merchandise sold or services
performed, or furnishing of facilities
In any activity that Is not a business
I
unrelated to the organization's
charitable, etc, purpose
248,283.
256,724.
253,233.
91,514.
849,754.
16 Gross Income from Interest
dividends, amounts received from
payments on securities loans (sec-
tion 512(a)(5)), rents, royalties, and
unrelated business taxable Income
(less section 511 taxes) from
businesses acquired by the
organization after June 30, 1975
30.
20.
20.
128.
198.
19 Net Income from unrelated business
activities not Included In line 18
20 Tax menu" levied for the organization s
benefit and either paid to I or expended
on Its pariah
21 The value of services or facilities
furnished to the organization by a
governmental unit without charge
Do not Include the value of services
or facilities generally furnished to
the public without charge
22 Other Income Attach a schedule Do net
include gain or eon) from .is of cepa.
easel.
23 Total of Tines 15 through 22
403,772.;
320,138.
317,322.
312,284.111,353,516.
24 Line 23 minus line 17155,489.
63,414.
64,089.
220,770.
503,762.
25 Enter s%o1line 23
4,038.
3 , 2 111 .1
3,173.1
3,123.
26 Organizations described In lines 10 or 11 a Enter 2% of amount in column (a), line 24 ►
He
10, 075 .
,
Ir Attach a list (which is not open to public Inspection) showing the name of and amount contributed by each person (other than a
governmental unit or publicly supported organization) whose total gifts for 1994 through 1997 exceeded the amount shown
in line 26a Enter the sum of all these excess amounts ►
25b
0 .
c Total support for section 509(a)(1) test Enter line 24, column (e) ►
26c
50 3 , 762 .
d Add Amounts from column (e) for lines 18 198. 19
22 26b ►
26d
198.
e Public support (line 26c minus line 26d total) ►
26e
503, 564 .
261
99.9607%
I Public support percentage (line 26e (numerator) divided by line 26c (denominator)) ►
27 Organizations described online 12 a For amounts included In Imes 15, 16, and 17 that were received from a'disqualified person' attach a list to show the name
of, and total amounts received In each year from, each *disqualified person' Enter the sum of such amounts for each year N/A
(1997) (1996) (1995) (1994)
b For any amount Included In line 17 that was received from a nondisqualllled person, attach a list to show the name of, and amount received for each year,
that was more than the larger of (1) the amount online 25 for the year or (2) $5,000 (Include In the list organizations described in Imes 5 through 11, as well as
Individuals ) After computing The difference between the amount received and the larger amount decrlbed in (1) or (2), enter the sum of these differences (the
excess amounts) for each year N/A
(1997) (1996) (1995) (1994)
c Add Amounts from column (e) for Imes 15
17 20
d
e
9
16
21
Add Line 27a total and line 27b total
Public support (line 27c total minus line 27d total)
Total support for section 509(a)(2) test Enter amount on line 23, column (e) ► 1 271
Public support percentage (line 27e (numerator) divided by line 27f, (denominator))
►
►
N/A
J
N/A
Iii
28 Unusual Grants Foran organization described In lana lD 11, or 12, that received any unusual grants during 1994 through 1997, attach a list (which is not open to
public inspection) for each year showing the name of the contributor, the date and amount of the grant, and a brief description of the nature of the grant Do not include
these grants in line 15 (See instructions) NONE.
$23121 9
12-d7 9e
1nz,1nr,nA 7gf;'186 BCI 082 BRANTLEY CENTER, INC. BCI 1
Schedule A (Form 990) 1998 BRANTLEY CENTER, INC. 99-0119598 Page
pgy Private School Questionnaire
(To be completed ONLY by schools that checked the box on line 6 in Part 1V) N/A
29 Does the organization have a racially nondiscriminatory polity toward students by statement in Its charter, bylaws, other governing
Yes
No
Instrument, or in a resolution of As governing body? 29
30 Does The organization Include a statement of Its racially nondiscriminatory policy toward students m all Its brochures, catalogues,
and other written communications with the public dealing with student admissions, programs, and scholarships? 30
31 Has the organization publicized Its racially nondiscriminatory policy through newspaper or broadcast media during the period of ,
solicitation for students, or during the registration period it II has no solicitation program, in a way that makes the policy known
to all parts of the general community it servesv 31
it 'Yes,' please describe, if 'No,' please explain (If you need more space, attach a separate statement )
32 Does the organization maintain the following
a Records indicating the racial composition of the student body, faculty and administrative staff?
to Records documenting that scholarships and other financial assistance are awarded on a racially
nondiscriminatory basis?
c Copies of all catalogues, brochures, announcements, and other wrdlen communications to the public dealing with student
admissions, programs, and scholarships?
it Copies of all material used by the organization or on Its behalf to solicit contributions?
If you answered 'No' to any of the above, please explain (If you need more space attach a separate statement )
33 Does the organization discriminate by race in any way with respect to
e Students' rights or privileges?
b Admissions policies?
c Employment of faculty or administrative staff?
it Scholarships or other financial assislancev
e Educational policies?
1 Use of facilgies7
q Athletic programs?
h Other extracurricular activities?
If you answered'Yes'to any of the above, please explain (If you need more space, attach a separate statement )
34 a Does the organuation receive any financial aid or assistance from a governmental agency?
It Has the organization's right to such aid ever been revoked or suspended'
If you answered Yes'to either 34a or b, please explain using an attached statement
35 Does the organization certify that it has complied with the applicable requirements of sections 4 01 through 4 05 of Rev Proc 75-50,
1975-2 C B 587. coverino racial nondiscrimination? If *No.* attach an explanation
12 of ce 10
1niinsna 796386 BCI 082 BRANTLEY CENTER, INC. BCI 1
1998
CENTER, INC.
99-0119
iaartY Information Regarding Transfers To and Transactions and Relationships With Noncharitable
Exempt Organizations
51 Did the reporting organization directly or Indirectly engage In any of the following with any other organization descnbed In section
501(c) of the Code (other than section 501(c)(3) organizations) or In section 527, relating to political organizatlonso
a Transfers from the reporting organization to a nonchantable exempt organization of Yes No
(1) Cash
(II) Other assets
b Other transactions
(I) Sales of assets to a nonchantable exempt organization
(if) Purchases of assets from a noncharitable exempt organization
(III) Rental of facilities or equipment
(Iv) Reimbursement arrangements
(v) Loans or loan guarantees
(vQ Performance of services or membership or fundraising solicitations
Sharing of facilities, equipment, mailing lists, other assets, or Pala employees
11 the answer to any of the above is 'Yes, complete the following schedule Column (b) should always Indicate the lair market value of the
goods, other assets, or services given by the reporting organization If the organization received less than fair market value in any
transaction or sharing arrangement. show In column (dt the value of the 000ds. other assets. or services received
518(1) X
alit) X
b(l) X
b(II) X
b(lil) X
b(lv) X
b(v) X
b(vi) X
c X
N/A
(a)(d) I (cl I (d)
Line no Amount involved Name of nonchantable exempt organization Description of transfers, transactions and shanng arrangements
52 a Is the organization directly or indirectly affiliated with, or related to, one or more tax-exempt organizations described in section 501(c) of the
Code (other than section 501(c)(3)) or in section 5277 ► Yes ® No
h If Yes.' complete the following schedule N / A
(a) I @l RI
Name of organization Type of organization I Description of relationship
823151
12-07 98 12
10330508 796386 BCI 082 BRANTLEY CENTER, INC. BCI
BRANTLEY CENTER, INC. 99-0119598
FORM 990 SPECIAL EVENTS AND ACTIVITIES STATEMENT 1
DESCRIPTION OF EVENT
GOLF TOURNAMENT
TENNIS TOURNAMENT
TO FM 990, PART I, LN 9
GROSS CONTRIBUT.
RECEIPTS INCLUDED
12,310.
1,472.
13,782.
GROSS DIRECT
REVENUE EXPENSES
12,310.
1,472.
13,782.
NET
INCOME
12,310.
1,472.
13,782.
13 STATEMENT(S) 1
10330508 796386 BCI 082 BRANTLEY CENTER, INC. BCI 1
BRANTLEY CENTER, INC. 99-0119598
FORM 990 INCOME AND COST OF GOODS SOLD STATEMENT 2
INCLUDED ON PART I, LINE 10
INCOME
1. GROSS RECEIPTS . . . . . . . . . . . . . . .
2. RETURNS AND ALLOWANCES . . . . . . . . . . .
3. LINE 1 LESS LINE 2 . . . . . . . . . . . . .
4. COST OF GOODS SOLD (LINE 13) . . . . . . . .
5. GROSS PROFIT (LINE 3 LESS LINE 4) . . . . .
COST OF GOODS SOLD
6. INVENTORY AT BEGINNING OF YEAR . . . . . . .
7. MERCHANDISE PURCHASED . . . . . . . . . . .
8. COST OF LABOR . . . . . . . . . . . . . . .
9. MATERIALS AND SUPPLIES . . . . . . . . . . .
10. OTHER COSTS . . . . . . . . . . . . . . . .
11. ADD LINES 6 THROUGH 10 . . . . . . . . . . .
12. INVENTORY AT END OF YEAR . . . . . . . . . .
13. COST OF GOODS SOLD (LINE 11 LESS LINE 12). .
11,799
7,485
1,101
8,715
2,331
11,799
4,314
9,816
7,485
14 STATEMENT(S) 2
in��ncna "AlAF RCT 082 BRANTLEY CENTER, INC. BCI 1
BRANTLEY CENTER, INC.
99-0119598
FORM 990 STATEMENT OF ORGANIZATION'S PRIMARY EXEMPT PURPOSE STATEMENT 3
PART III
EXPLANATION
TO PROVIDE RESPITE, VOCATIONAL REHABILITATION & BASIC SKILLS FOR PERSONS
WITH DISABILITIES IN THE HAMAKUA DISTRICT.
FORM 990 PART V - LIST OF OFFICERS, DIRECTORS, STATEMENT 4
TRUSTEES AND KEY EMPLOYEES
NAME AND ADDRESS
CAROL KALAAU
P.O. BOX 534
HONOKAA, HI 96727
RICK SAKATA
P.O. BOX 1769
HONOKAA, HI 96727
JOSEPHINE DELUZ
P.O. BOX 404
PAAUILO, HI 96776
PAUL DAHLQUIST
16 HAILI SST.
HILO, HI 96720
ROLAND KANESHIRO
P.O. BOX 950
HONOKAA, HI 96727
KAZ HART
P.O. BOX 1436
HONOKAA, HI 96727
JULIA NEAL
713-4183 E MAMALAHOA HWY
KAILUA-KONA, HI 96740
DIANE DICKEY
P.O. BOX 5047
KUKUIHAELE, HI 96727
10330508 796386 BCI
15 STATEMENT(S) 3, 4
082 BRANTLEY CENTER, INC. BCI 1
EMPLOYEE
TITLE AND
COMPEN-
BEN PLAN
EXPENSE
AVRG HRS/WK
SATION
CONTRIB
ACCOUNT
PRESIDENT
1
0.
0.
0.
VICE PRESIDENT
1
0.
0.
0.
SECRETARY
1
0.
0.
0.
TREASURER
1
0.
0.
0.
TREASURER
1
0.
0.
0.
SECRETARY
1
0.
0.
0.
DIRECTOR
1
0.
0.
0.
DIRECTOR
1
0.
0.
0.
15 STATEMENT(S) 3, 4
082 BRANTLEY CENTER, INC. BCI 1
BRANTLEY CENTER, INC
Form 990 Support Schedule
6/30/99
Part IV Line 57 a & b - Fixed Assets
Accumulated
Book
Cost
Depreciation
Value
Office Furniture & Equipment
11,498
5,756
5,742
Equipment
19,690
11,237
8,453
Automobiles
61,216
58,067
3,149
Leasehold Improvements
143,568
3,542
140,026
Total
235,972
78,602
157,370
BRANTLEY CENTER, INC.
TERRY DEVERA
P.O. BOX 562
HONOKAA, HI 96727
LYNN HIGASHI
P.O. BOX 1525
KAMUELA, HI 96743
ARLENE STEPHL
P.O. BOX 383369
WAIKOLOA, HI 96738
EVELYN ANDRADE
P.O. BOX 1228
HONOKAA, HI 96727
ICHIRO YAMAGUCHI
P.O. BOX 112
KAMUELA, HI 96743
TOTALS INCLUDED ON FORM 990, PART V
DIRECTOR
1
DIRECTOR
1
DIRECTOR
1
DIRECTOR
1
DIRECTOR
1
99-0119598
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
0.
16 STATEMENT(S) 4
10330508 796386 BCI 082 BRANTLEY CENTER, INC. BCI 1
Ad*m at, reply l4 ro ON !AID. 11e..olulu, Nnntl f6inii-' -p� r2
' Ma 4Po�fldv}� D v4c�Gi4''
3 _ -
�E7QPI11CiQ �IiPCa�QCa)fi
Internal Revenue Ser: ic..)
=pp; fI 141.4 IL-178CWe al.
- '{"• Illi -yA 47-.i --
o Oraatloy C"Ztr, Inc.
P. 0. fox AD7
Ilaoolcu, H"A1L 55177
Can L I v it,
P-nie...Chfirlcable and educational -r-
Aelw.. Iwa.IMn s.trll. a.n.w. �0. Cit..",
DlmclW d wre..d lis, a y go" lulu liNsit
I. "C -A q.pn.a 13Yes ❑ 11.
A.e.,wtty P«IM QWlwp, Sopty FA' '-)
On the bons of Yaw slated psx7'osea end IM undemanding that Your Operations w.11 rontin r
9vUcnced to date a .111 COnfatln to those Proposed In your rullnj apphvicllm, we h,,, rerc�u.M
Ilio) you ate exempt trop Federal moor,, lax as an ormiltollon described In section 501(c)(3) of
tM Internal Revenue Code. Any Changes In operatlm Irom (hose described, or In You cls neer
a purposes rual be reported Ine:ledlately to your District Director for consideration of their effect
upon Your eaenpl stmus. -you must also wort any change In your nonny." address
You ore not (equired to file Federol Income lax returns b lag as you retain an exenpl status un-
' - less YOU ale fub)ert 10 the tax On um9101edbrslrrss InL imposed by senlon 511 of the Code,
in which e.vnl you ore required to file Form g90 -T. Our determi"Hon as to )our liability fa
firm the annuli Inlereallm return, Form 990-A, Is scl lath eba,e TMI return, If loQuired inuat
be filed on a bef Ye the 15th day of the I'Ith month after the close of lour unn,ril accounting period
Indicoled oboe
Ccntilbuttons nave to you on deductible by donors as Provided In section 170 of Iho Code De-
a.+sls leooeies, deviws. LVMlMa ollle to a fa your use ore dedunib'e fa Fedelol es,ate
ani Pill tax puyoses under the provlslans of section 7055, 7106 on'- 7577 of 'he Code
1
You arc not Ilebls la the lases Lipped under the Federal Insurance Co',Illbutlms Act (social
se<•uflty 10x98) unless You Ill, a waiver Of aaenr
ptfon mrllfimi, as provided In s.'. act You 0•e
not liable la IM an Im"ed bider IM Federal UMa.lo"ni Tax An Inquiries osc Li t'a .:1,+r r'
d uempl lain pnlllpu la SOClpl sensllY tarn should be add its sed to this allies u • • - - -
Questions carcempq excise, employrxnl a other F,dMI ti:...
This Is a de'emJnatlm jell" '
Very:ruly you•
• 'i
Zvcn S. Lloyd
District Direcla
• - vQ.. L-178 LaV 4-u1
ACORE CERTtf1p ?F-Lt�4B1LiT.;Y INSURa ICE-:'= " ,;:' : DATE(MMIDD�)
N
s' 04/12/2000
PRODUCER (808)540-3333
FAX (808)540-3334 MAI FIER OF INFORKA711019--
Insurance Agency,
ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE
Inc.
merIcan
HOLDER THIS CERTIFICATE DOES NOT AMEND, EXTEND OR
900 Fort St Mall, Suite
500 ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW
Honolulu, HI 96813-3705
COMPANIES AFFORDING COVERAGE
COMPANY Scottsdale Insurance Co
Attn
Ext A
INSURED COMPANY
Brantley Center, Inc B
P 0 Box 1407
Honokaa, HI 96727
COMPANY
c
COMPANY
D
COVERAGES
,
THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD
INCICA-ED I'CTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS
CERT:F.CA E `�IAY BE ISSUED OR MAY PERTAIN THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS
1 E"(CLUS:C"S -%ND CONDITIONS OF SUCH POLICIES LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS
COPOLICY
TYPE OF INSURANCE
EFFECTIVE POLICY EXPIRATION
POLICY NUMBER LIMITS
LTR
DATE (MMIDOM) DATE IMMIDDINY)
GENERAL LIABILITY
GENERAL AGGREGATE S 2 , DDD, DDD
X COPT;E=ZIAL GENERPL UABILITI•
PRODUCTS COMP/OP AGO S 1,000,000
A .;L.• 'S MADE X OCCUR
CLS0644438 04/14/2000 04/14/2001 PERSONAL SADV INJURY s 1,000,000
Ov VER S: CONTRACTOR S PROT
EACH OCCURRENCE S 1,000,000
FIRE DAMAGE (Any one fn) S 50,000
MED EXP (Any one person) S 5,000
AUTOMC BILE'_'ABILITY
-This I'tsurance contract + 133u'Od "+ Cr, I -U-cr • llOh IS COMBINED SINGLE LIMIT S
,,,+, ,u_�
AL,: -J AUTOS
nc'l!Cepr-zo O•,, „•S• L+,'. _.._ -,_ vl ,__ -CT ;o
b0;• ':x_., .IC_ ' - -- BODIL I INJURY
It: IP.rwso,l S
�CrE_.-D ALTOS
:i.;!a _Jlld
rrisc-vera, cJz:.iT,- u-C_r ,-,= I;: rI -_.. _ ., ry CCVd,Bd by
FIR-=-L._CS
vCN C • EO AUTOS
r r r �_ - BODILY . @r.) S
any guaranty ,:1• " C� ti' e � =: � _I � �..... (Par s_naen,l
I RIAD !NSIJRf•^';L_Au='••.: "�I: 1�-rrl=s Lina. Broker PROPERTY DAMAGE S
•rI_
GARAGE LIA61_TY
420 VYalakariilil- Rd Su;lc 2C� HOnOIU!U. H! M817 AUTCONL" EAACCIDENT S
ANY AU--
OTHER THAN AUTO ONLY
EACH ACCIDENT S
AGGREGATE S
EXCESS LIASILITY
EACH OCCURRENCE S
UMBRELLA FORM
AGGREGATE S
OTHER T -IAN UMBRELLA FORM
S
WORKERS COMPENSATION AND
TOUR Y LIMITS ER
EMPLOYERS LIABILITY
EL EACH ACCIDENT S
THE PROPRIE-OR, INCL
EL DISEASE POLICYLIMIT S
PARTNERS'E E. UTIVE
OFFICERS _RE EXCL
EL DISEASE EA EMPLOYEE S
OTHER
OF GPERATONSiLOCATIONSNEHICL 55PECIAL ITEMS
r,ESCRIPTION
rtlflcate holder named as
additional insured but only as their interest may appear
e Transportation services
contract #94-098
CERTIFICATE HOLDER
,.,
C N(,Ej.l_ATfQtF• ., ;,..�,.� ,,., •;'
...
SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE
EXPIRATION DATE THEREOF, THE ISSUING COMPANY WALL EIJOEAVOR TO MAIL
3_ DAYS WRITTEN NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT,
County Of Hawaii
Dept Of Finance
BUT FAILURE TO MAIL SUCH SHALL IMPOSE NOOBLIGATION OR LIABILITY
25 Aupuni Street
�N//O•♦T♦IaaC��E
OF ANY KIND UPON TR[VPNrR 1rt1TS sspA
AUTHORUED REPRESENTATIVE
Hilo, HI 96720
By
ACORijj;?BS 11195) .. _ e�' . ✓su';.6 .... _
,. , �, ,>:, ¢ .:OAJhT1lP'QgB6
Y,
Generol Agent
14
STATE OF IIA14AII
DEPARMENf OF REGULATORY AGENCIES
Busireca Registration Division
Honolulu
In the Matter of the Incorporation )
of
DRANILEY'CCNTER, INC.
CHARTER OF INCORPORATION
TO ALL TO WHOM THESE PRESENTS SHALL ME -
1, the undersigned Director of Regulatory Agenciec
of the State of Hawaii, send greetings:
WHERE.&S, ISR. ALBERT IDENOTO, M&. EVERETT C. ERICKSON,
and MR. WILLIAM B. CASE, a majority of whom are rerldento of
the State of Hawaii, have filed with me as Director of
Regulatory Agencies a veiified petition to grant to them and
their associates a charter of incorporation as a non-profit
charitable corporation, in accordance with the provisions of
Section 172.27, Revised Laws of Hawaii, 1955, as amended;
NOW, TdERE•FORE, ICNOW YE, That I, the said Director,
in the Aercise and execution of every power and authority in '
anywise enabling me in this behalf, do hereby constitute the
said petitioners and their associates a corporation under tho
Laws of the State of Hawaii for the purposes and in tho fora
hereinafter sot forth.
I
The name of the corporation shall be "Brantiey
Center, Inc."
II
The location and initial principal office of the
corporation shall be in Honoks a, Hawaii; said principal office
may be changed from time to time to such other location in the
State of Hawaii as the rxccutive Board shall designate.
I1I
The purposes of the corporation are:
1. To provide vocational training and rehabilitation
of mentally and physically handicapped persona of need within
the County of Hai•sii, and
To provide for the cultural and spiritual betterment
of such persons without regard to race, creed, color or place
of nativity.
2. To acquire or lease real property and other
facilities, buildings, fixtares, furnishings, and other gooda
and materials for the furtherance of the rehabilitation,
education and training of mentally and physically handicapped
persons;
To enter into contracto of employment and to other-
wise hire qualified personnel to aid in the rehabilitation,
education and training of such persons.
3. To obtain government and eleemosynary grants
and bequests and gifts whic'4 shall be used for the purposes
of aiding the education, rehabilitation, vocational training
and employment of mentally and physically handicapped persons.
IV
The duration of the corporation shall bo perpetual,
V
The officers of the corporation shall consist of
such officers as shall be provided for in the By -Laws; their
qualifications, duties, powers, term of office and manner of
- 2 -
appointment shall be provided therein. Any office may be
created or abolished by the By -Laws, provided that there shall
always be a President, Vice President, and Secretary. The
following persons are the initial officers and shall hold
office for the first year or until their successors are duly
elected pursuant to the By -Laws of the corporation.
Office Name Address
President Mr. William B. Case Paauhau, Hawaii
Vice President Yr. Frank De Luz, III Paauilo, Hawaii
Secretary Mr. Gordon Knight Kamuela, Hawaii
Treasurer Mr. Itsuji Shimizu lionokaa, Hawaii
VI
There shall be a Board of Trustees of the Corporation
of not less than three (3) members
which shall consist of the
officers and other interested persons in Hawaii County. The
term of the Board of Trustees shall be as provided for in the
By -Laws. The following persons constitute the initial board of
trustees and shall hold office for
the first year or until their
successors are duly elected pursuant to the By -Laws of the
Corporation.
*Name
Addresv
William B. Case
Paauhau, Hawaii
Frederick Erskine
Haina, Hawaii
Richard Frazier
Kukuihaele, Havaii
Frank Do Luz, III
Peauilo, Hawaii
Everett E. Erickson
Honokaa, Hawaii
Albert Idemoto
lionokaa, Hawaii
Gordon Knight
Kamuela, Hawaii
Robert Martin
Honokaa, Hawaii
Katherina Mendes
Honokna, Hawaii
Richard Penhallow
Paauilo, Hawaii
MW
Name (continued)
Address
Violet Ramos
Honolcaa, Hawaii
Phyllis Richards
Howl, Hawaii
Angela Russell
Paauilo, Hawaii
Masaaki Sakata
Honokaa, Hawaii
Itsuji Shimizu
Honokaa, Hawaii
Galen Russell
Kohala, Hawaii
Richard Smart
l-imuela, Hawaii
Evan Evans
Haina, Hawaii
Ruth Tabrah
Kohala, Hawaii
George Walker
Laupahoehoe, Hawaii
Jo Ann Coleman
Kamuela, Hawaii
VII
The Corporation shall have only ouch powers as
provided for by law necessary to accomplish its stated purposes.
VIII
The Corporation is organized for charitable purposes
only and is not organized for profit, it will not issue any
stock, and no part of its assets, income, or earnings shall be
aistributed to its members, directors or officers, except for
services actually rendered to the Corporation, and except upon
liquidation of its property in case of corporate dissolution.
Upon dissolution of the Corporation, the assets of tl•e Corpora-
tion, after payment or the malting of provisions for payment of
the liabilities of the Corporation by the Executive Board,
shall be distributed to another organization created for and
operating in furtherance of like purposes or to another
organization exempt under Section 501 (c) (3) of the internal
Revenue Code of 1954.
- 4 -
IN WITNESS WHEREOF, I hereunto sot my hand and seal
of the Department of Regulatory Agencies, at Honolulu, this
13th day of February , 1968.
A��'P
Director oj Reg—ul—at—o—ry—Tg—en—cfe—a
SY /gam �' • �?.nrn
C rp .aLion ural S So ourltiaa ReCl=tray
- 5 -
AMENDED AND RESTATED
BYLAWS
T
_-• -- �- _ -- = BRANTLEY- CENTER. INC.
-- - - - - - ----------
organized
-
Organized under the laws
of the State of Hawaii
Adopted December S, 1997
AMENDED AND RESTATED
BYLAWS
OF
BRANTLEY CENTER, INC.
These Amended and Restated Bylaws of Brantley Center,
Inc. supercede all prior Bylaws of Brantley Center, Inc. (as
the same may have been amended).
ARTICLE I
OFFICE AND SEAL
Section 1.1 Office. The principal office of
BRANTLEY CENTER, INC., a Hawaii nonprofit corporation (the
"Corporation") shall be at Honoka'a, Hawaii. The Corporation
may have other offices, either within or without the State of
Hawaii, as the board of directors may designate, or as the
activities of the corporation may require from time to time.
_ Section =1.2 No- Seal.--• The Corporation shall not
have --a seal-, ",unless --1 the- _board of --.-.-directors de ermines•-
=----oth-erwi-se,-- in -which ease -the seal` shall=be of_ such form, -as -the -.-y
-board-of directors`"may de_te_rmine from time to time_=
ARTICLE II
NO MEMBERS
Section 2.1 No Members. The Corporation shall
have no members.
ARTICLE III
MEMBERS OF THE BOARD OF DIRECTORS
Section 3.1 Number Qualifications and Addresses.
The authorized number of directors of the Corporation during
each year shall be not fewer than thirteen (13) and not more
than fifty (50). At least one director shall be a resident of
the State of Hawaii. Each director shall give to the
secretary the mailing address and any changes thereof to which
notices shall be sent to the director.
Section 3.2 Election. Except for the initial
directors, the directors shall be elected at each annual
meeting of the board of directors or at any regular or special
meeting of the board of directors held for that purpose.
Section 3.3 Term of Office. Approximately one-
third (1/3) of the board of directors shall be elected each
year to serve for three (3) -year terms by the board of
directors at the annual meeting, or at a special meeting held
as soon as possible thereafter. Elected members of the board
of directors shall take office on the first day of July. All
directors shall hold office until their successors are elected.
Section 3.4 Vacancies. Permanent vacancies on the
board of directors caused by death, resignation, removal or
other cause may be filled by a ma3ority of the remaining
directors, though less than a quorum, or by a sole remaining
director. Each director so elected shall hold office for the
unexpired term of the director's predecessor in office. Any
directorship to be filled by reason of an increase in the
number of directors may be filled by the board of directors for
a term of office continuing until the next election of
directors.
--` --- - -
_ Section 3. 5 ; Removal__ - Any�rone_ - or more or a_11 of
-�t}re=d4rectvrs= gra be-r-erooved--fmmz office=-wxthTor without- �cat�se
-
__- _ = _by_- the`- affizmative =vote_ : -off -sixty-six and two-thirds:=pexcent__==_ -_
-boar Eiire-c oi;s:;a i�anj meeting—` ca17s'ck =for=- -
such =purpose. In• case -any vacancy so created sh7gl t'be '
filled by the board of directors at the meeting, the vacancy
may be filled by the board of directors at any other meeting.
Section 3.6 Reduction. No reduction of the
authorized number of directors shall have the effect of
shortening the term of any incumbent director.
Section 3.7 Liability. No director shall be
personally liable for the debts, liabilities or obligations of
the Corporation.
Section 3.8 No Compensation. Directors shall
serve without remuneration. The board of directors may provide
for reimbursement of all or part of directors' expenses of
attending meetings of the board of directors or committees.
Section 3.9 Conflicts of Interest. No director
shall vote on any matter under consideration by the board of
directors or committee in which the director has a conflict of
interest. The minutes of such meeting shall reflect that a
disclosure was made and that the director having the conflict
2
of interest abstained from discussion and voting. Any director
may request the board of directors to determine whether a
conflict of interest exists in any matter. The board of
directors shall resolve the question. The decision of the
board of directors shall be determinative for all purposes.
ARTICLE IV
POWERS AND DUTIES OF THE BOARD OF DIRECTORS
Section 4.1 Powers. The corporate powers of this
Corporation shall be vested in the board of directors to the
fullest extent permitted by the laws of the State of Hawaii.
The board of directors shall have general charge of the
affairs, funds and property of the Corporation. It shall be
the duty of the board of directors to enforce these Bylaws.
Section 4.2 Duties. It shall be the duty of the
directors to direct the affairs and activities of the
Corporation. The board of directors may promulgate and enforce
rules and regulations not inconsistent with law, the articles
of =incorporation orthese Bylaws.
-
- ..-Section 4.3••- ` Administrator., -The-board---
of--directors
�hal-i- :Y_r_iri�7:a7i='Admt-nrstraror--who shall -be- the genera l=exeb-u_tive_
officer of=ythe_ Corporation:
^(a)- The Administrator shall -carry out the objectives+
and purposes of the Corporation and implement programs and
policies approved by the board of directors.
(b) The Administrator shall manage the business of
the Corporation, and shall, subDect to board of directors
approval, employ such additional staff member(s) for positions
approved by the Executive Committee, in accordance with
personnel procedures of the Corporation.
(c) The Administrator shall prepare a report for the
annual meeting of the board of directors, and report to the
Executive Committee and other committees as requested.
(d) The Administrator shall, unless otherwise
notified, meet with and advise the board of directors and
committees as'a professional advisor without a right to vote.
Section 4.4 Committees of the Board. The board of
directors may appoint committees of one or more directors, in
addition to the committees identified in Sections 4.5 through
4.9 below. Anything to the contrary in Section 5.5 of these
3
Bylaws notwithstanding, committee members must be designated by
a majority of the entire board of directors. Notwithstanding
any other provision of these Bylaws, a committee'may not:
(1) Amend or repeal these Bylaws;
(2) Elect, appoint, or remove any member of any
committee or any director or officer of the
Corporation;
(3) Amend the articles of incorporation, restate
articles of incorporation, adopt a plan of
merger, or adopt a plan of consolidation with
another corporation;
(4) Authorize the sale, lease, exchange, or mortgage
of all or substantially all of the property and
assets of the Corporation;
(5) Authorize the voluntary dissolution of the
Corporation or revoke proceedings therefor;
__(_6) =Adopt; a -plan .for- the -distribution of- the --assets_
- _•_ -of the Corporation; or
Amend_:or= ;repeal_Any vr-asolution-f'-oth_o_t-oard`-of--r =_
__ _ •- - _'=directors�whicli =by: -its -terms=` provides__,£tiat - it
bea'trtendede r=
-P€��ed>=liy=comms�feas=�=---_
Section 4.5 Executive Committee. The Executive
Committee shall be composed of the President, Vice -President,
Secretary, Treasurer, and not less than four (4) and not more
than nine (9) additional members of the board of directors.
The Executive Committee may exercise all powers of the board of
directors, except as otherwise provided in these Bylaws. The
Executive Committee shall meet monthly.
Section 4.6 Nominating Committee. The Nominating
Committee shall consist of five (5) members of the board of
directors, at least three (3) of whom shall not be members of
the Executive Committee. The Nominating Committee shall select
and present to 'the board of directors candidates for officers
and members of the board of directors. Not more than two (2)
of the members of the Nominating Committee shall serve on the
Nominating Committee of the preceding year. The board of
directors shall be notified of the names of persons nominated
by the Nominating Committee at least ten (10) days prior to
elections.
21
Section 4.7 Professional Advisory Committee. The
Executive Committee may, in its discretion, appoint a
Professional Advisory Committee consisting of professional
persons (who may or may not be members of the board of
directors) in the fields of health, education and public
welfare, to advise the board of directors in matters concerning
these areas. The Executive Committee may determine the number,
qualifications and term lengths for members of the Professional
Advisory Committee.
Section 4.8 Personnel Committee. The Executive
Committee may, in'its discretion, appoint five (5) members of
the board of directors to a Personnel Committee. At least one
(1), but not more than two (2), of the members of the Personnel
Committee shall be selected from the Executive Committee. The
Personnel Committee shall review and make recommendations to
the board of directors on matters involving personnel policies
and practices.
Section 4.9 Honorary Board of Trustees. The board
of directors may, in its discretion, establish an Honorary
Board of Trustees whose function would be to render aid to the
--Corpor-ation when advisable.
__�,_: yam,=,rFic.o=•a . - (a)-• =The+ .chair -of• the- •Honorary - Board of- Trustees:
"shill' 2 =appointed_by the_=President _Membe=s.ofr th'e �Ho orar µ -=`
Boaid�_-of Trustees_ need ;nat- be members_ of tfie board of
-ear._'= -� _ <*,-.: ai•_• - -- -- - - '-p`-^ '" �•i �="- - � :,.:e"s�i �_i
perpetually. --or until he or she resigns.
(b) The Honorary Board of Trustees shall meet at the
requst of its chair or the President.
ARTICLE V
ACTIONS OF THE BOARD OF DIRECTORS AND COMMITTEES
Section 5.1 Regular Meetings. An annual meeting
of the board of directors shall be held at the principal office
of the Corporation at least once each year. No annual meeting
of the board of directors need be held in the year in which the
Corporation was incorporated. The annual meeting of the board
of directors shall be held on the first of
or at such other time or place set by
resolution of the board of directors. No notice other than
this bylaw need be given. The board of directors may provide,
Gq
by resolution, the time and place for the holding of additional
regular meetings. No notice other than such resolution need be
given. '
Section 5.2 Special Meetings. Special meetings of
the board of directors or of a committee may be called by or at
the request of the president or any two (2) directors or
committee members. The person or persons authorized to call
special meetings of the board of directors or the committee may
fix any place within the State of Hawaii as the place for
holding any special meeting of the board of directors called by
them.
Section 5.3 Telephone Meetings. Subject to the
provisions below regarding notice, members of the board of
directors or any committee may participate in a meeting of the
board of directors or committee by means of a conference
telephone or similar communications equipment by means of which
all persons participating in the meeting can hear each other at
the same time. Participation by such means shall constitute
presence in person at the meeting.
Seeeion 5. 4_ -- Notice_ The - secretary__ shall give --
- notice• -of- each.,--meet'ing-- of -•the---Soard---of= directors,==or==-any-==---•-'--
committee:_+s--•Notice-,. =:shall- - be_4 in writing_ and, be, nailed: to -thee'_
TECOr;'-s Trarl_1ng�_addressl re-gs�ered_pprsuant to'-S_ecton`-'r3-1-="_ --
= of. --,these=' ,By Yaa's^not:'less _than `three days before _th Fmeetinc ly _"---
-_---N3ce ;mg�lett:personaliy; by felepho"ne-;.o=leco�ino
less than 'one•day, before the -meeting. Notice may also be given
as otherwise prescribed in advance by the board of directors.
The failure of any director to receive notice shall not
invalidate the proceedings of any meeting at which a quorum of
directors is present. Notice need not be given to any director
who shall, either before or after the meeting, sign a waiver of
notice or who shall attend the meeting without protesting,
prior to or at its commencement, the lack of notice. Except as
otherwise provided by law, the Corporation's articles of
incorporation or these Bylaws, a notice or waiver of notice
need not state the purposes of the meeting.
Section 5.5 Ouorum and Adjournment. No director
may be present at a meeting by proxy or cast an absentee
ballot. One-fourth (1/4) of the directors or committee members
shall constitute a quorum for the transaction of business. No
action taken other than the election of directors to fill
permanent vacancies, as provided in these Bylaws, shall bind
the Corporation unless it shall receive the concurring vote of
a majority of the directors present when a quorum is present.
In the absence of a quorum, the presiding officer or a majority
6
of the directors present may adjourn the meeting from time to
time without further notice until a quorum is present.
Section 5.6 Presumption of Assent. A director who
is present at a meeting of the board of directors or any
committee at which action on any matter is taken shall be
presumed to have assented to the action. To dissent, the
director's dissent or the director's withholding of the
director's vote shall be entered in the minutes of the meeting.
Alternatively, the director shall file a written dissent to the
action with the person acting as the secretary of the meeting
before the adjournment thereof or shall forward the dissent by
registered or certified mail to the secretary within two days
after the date of the action. The right to dissent shall not
apply to a director who voted in favor of the action.
Section 5.7 Action Without Meeting. Any action
required or permitted to be taken at any meeting of the board
of directors or a committee may be taken without meeting if all
of the directors or all the committee members consent in
writing to the action. The consent may be signed at any time
before or after the intended effective date of the action. The
__-_-_consent- shall_be --f,� led with_ the- minutes of -the . board_ of - _-
- `dise-&tor! =-meetings•- or -•_ committee ---meetings- and= shal:l- kriva
same -effect as a unanimous vote. - _ -_-
OFFICERS
Section 6.1 Titles and Number. The officers of
the Corporation shall consist of at least a President, Vice
President, Secretary, and Treasurer, and such other officers as
the board of directors shall determine. Any person may hold
two or more offices of the Corporation, provided the
Corporation shall have at least four (4) persons as officers.
Section 6.2 Election and Term of Office. All
officers shall be elected by the board of directors and shall
serve at the pleasure of the board of directors. All officers
shall be subject to removal at any time without cause by the
board of directors. The board of directors may, in its
discretion, elect acting or temporary officers and may elect
officers to fill vacancies occurring for any reason whatsoever,
and may limit or enlarge the duties and powers of any officer
elected by it. Officers need not be directors of the
Corporation.
7
Section 6.3 President. The president shall
preside at all meetings of the board of directors. The
president shall be the chief executive officer of the
Corporation and shall have general charge and supervision of
the Corporation. The president shall perform such other duties
as are incident to the office or are required oy the board of
directors.
Section 6.4 Vice President. In the absence or
disability or refusal to act by the president, the vice
president shall, in the order designated by the president or
the board of directors, perform all of the duties of the
president, and when;so acting shall have all the powers of and
be subject to all the restrictions upon the president. The
vice president shall have such powers and perform such other
duties as from time to time may be prescribed by the president,
the board of directors or these Bylaws.
Section 6.5 Secretary and Assistant Secretaries.
The secretary shall keep the minutes of all meetings of the
members and board of directors. The secretary shall keep or
cause to be kept a register showing the names of the directors
-and-officers with -their- addresses, -.The-. secretary-_ shall_ _give____
notice`rn_= conformity with=these.-Bylaws= of a11=
meet
`board -sof -directors.—The -secretary='shall--also-perform all other.,,--
_- - duties- r_assigzred==by=_the' 1presrd�ent`ot=the_-b-oard-of directo"rs_. ='
— The -ass istant,'secretary or- assistant• secretaries,,-, _7.f- =ejected;=
iri=-=r=the,Aorderdes1gnated-wb3F=the-p-r-e
directors, -perform all the duties and -exercise all—'the powers
of the secretary during the absence or disability of the
secretary or whenever the office is vacant, and shall perform
all the duties assigned by the president or the board of
directors.
Section 6.6 Treasurer and Assistant Treasurers.
The treasurer shall be the chief financial officer of the
Corporation and exercise general supervision over the receipt,
custody and disbursement of corporate funds. The treasurer
shall perform all other duties assigned by the president or the
board of directors. The assistant treasurer or assistant
treasurers, if elected, shall in the order designated by the
president or the broad of directors, perform all the duties and
exercise all the powers of the treasurer during the absence or
disability of the treasurer or whenever the office is vacant
and shall perform all the duties assigned by the president or
the board of directors.
1.1
ARTICLE VII
CONTRIBUTIONS AND DISBURSEMENTS
Section 7.1 Definitions. The definitions in this
Section 7.1 are used in this Article. Both to communicate
effectively with prospective donors in defining their wishes,
and to enable the Corporation to categorize and handle gifts
properly, it is important to define certain basic terms. As
used in philanthropic work throughout the United States today,
the following are key terms and definitions:
(a) with respect to principal:
(1) Restricted. The word "Restricted" can
either mean that principal may not be consumed, or that
principal may be used, but only for specified purposes. There
are two types of restricted funds;
(A)
"Donor Restricted." Among donor
restrictions are those where a donor
has given specific irstructions, as
well as -those where it appears to_the___
�-•
boardof'directors -that contributors '= _
were --led toyunderstand that principal •_
would__ be: restritted.- _ A_third�brm_'. of''---_ —
donor restriction as that -in-which-tlie-
title givefl-=;_to. the
suggests a restricted purpose. -
(B) "Board Restricted." This category
includes restrictions created by the
board of directors and includes funds
for which the board of directors is
empowered to use its discretion.
(2), Unrestricted. The word "Unrestricted"
means those funds over which the board of directors has
complete discretion as to use of principal.
(b) With respect to income:
(1) Designated. The word "Designated" means
income which must be used for a specific, identified purpose.
The designation may be made by the donor or by the board of
directors.
(2) Undesignated. The word "Undesignated"
means income over which the board of directors has complete
discretion.
C
(3) Advised. The word "Advised" means income
the use of which is controlled by a third party (such as a
trust company exercising discretion over income generated by
principal of which it is the trustee).
(c) With respect to principal, Unrestricted
principal may be held or expended at the discretion of the
beneficiary of a donation. Conversely, Restricted principal
may be required to be retained or may be limited in its use to
specified purposes. Donors may place restrictions or
recipients (the board of directors) may elect to place
restrictions on the uses of gifts of monies or property.
(d) Undesignated income may be spent at the
discretion of the recipient of the gift.
(e) Designated income may be expended only for
designated purposes. Designations may be made by either the
donor or the recipient of the gift.
(f) A gift which is silent as to the use of
principal, but specifies that income will be used to fund a
specific roject,_ is. said to be unrestricte-and designated.
pd.
(g) A -gift for which the -donor specifies= that -
_ _-- __-- =principal _-ice- to -be investgd for purposes of generatiricinrotne_
�.,. to=;-spend=mon== a _specific -project-. is donor-restri_eted=<and --
'de `signa ed'su_-_s_If_ a—gift to.the Corporation is �11e`nt=_a�to,fHe 7
use ofprincipal or income; but the=board of directors ''decides
to designate both the principal and any income earned on the
principal as being held to fund a specific need, the gift can
be defined as "board -restricted and designated."
(h) The Corporation adopts the definitions in this
Section 7.1 for bequests and gifts of money and property.
Section 7.2 Seeking Donor Intent. The directors,
officers and other agents of the Corporation shall attempt to
define the intentions of each donor, such that the Corporation
will know at the time a gift is made whether the gift will be
unrestricted and undesignated, or whether restrictions and
designations apply. whenever the Corporation is told of a
donor's intention to make a gift or bequest, officers of the
Corporation should explain to the prospective donor the need to
have such a definition of the gift.
Sec -ion 7.3 Authority to Designate Gifts. The
board of directors, but no committee thereof, shall have the
authority to restrict or designate a gift which the donor did
not restrict or designate.
10
Section 7.4 Authority to Redesignate Gifts.
Recognizing that the board of directors must have the authority
to remove restrictions or designations for gifts restricted or
designated by the board of directors, the board of directors,
but no committee thereof, shall be empowered to remove such
restrictions or change designations by a majority of the total
number of directors.
Section 7.5 Documentation. The board of directors
shall establish such policies and practices as are necessary to
specify where records are to be kept, the information those
records are to include, and guidelines for periodic review of
the documentation policy by the board of directors.
Section 7.6 Disbursements. Disbursements of the
funds of the Corporation for the purposes for which it is
organized shall be authorized by the board of directors in its
discretion.
Section 7.7 Limitations on Disbursements. The
board of directors shall not make any disbursements or
contributions of the funds or assets of the Corporation to or
for. _.the - benefit,_, directly or indirectly, -of any- dire- toz_nr--=-
---officdr-of-rthe Corporat-ion,- except:as=.provided-lby- the --�•ar-#icles
_ of -incorporation. =-
ARTICLE VI -II—;: -
INDEMNIFICATION
Section 8.1 No Liability. (a) No director or
officer of theCorporation who serves without remuneration or
expectation of remuneration shall be liable for damage, injury,
or loss caused by or resulting from the person's performance
of, or failure to+perform, duties of any position to which the
person was appointed, unless the person was grossly negligent
in the performance of, or failure to perform, such duties.
(b) No director, officer, employee or other
agent of the Corporation and no person serving at the request
of the Corporation as a director, officer, employee or other
agent of another corporation, partnership, joint venture, trust
or other enterprise and no heir, devisee, or personal
representative of any such person shall be liable to the
Corporation for any loss or damage suffered by it on account of
an action or omission by such person as a director, officer,
employee or other agent if such person acted in good faith and
in a manner reasonably believed to be in or not opposed to the
best interests of the Corporation, unless with respect to an
11
action or suit by,or in the right of the Corporation to procure
a judgment in its favor such person shall have been adjudged to
be liable for negligence or misconduct in the performance of
such person's duty to the Corporation.
Section 8.2 Indemnification Generallv. The
Corporation shall indemnify each person who was or is a party
or is threatened to be made a party to any threatened, pending
or completed action, suit or proceeding, whether civil,
criminal, administrative or investigative (other than an action
by or in the right of the Corporation) by reason of the fact
that the person is or was a director or officer of the
Corporation or of any division of the Corporation, or is or was
serving at the request of the Corporation as a director or
officer of another corporation, partnership, joint venture,
trust or other enterprise, against expenses (including
attorneys' fees), judgments, fines and amounts paid in
settlement actually and reasonably incurred by the person in
connection with the action, suit or proceeding if the person
acted in good faith and in a manner the petson reasonably
believed to be in or not opposed to the best interests of the
Corporation, and, with respect to any criminal action or
proceedings, - had- no,_ reasonable.- cause_ to believe the _person's _ -
=—°conduct- -was,- - unlaw€-bl := - The- termination: of any_ action,--shit-or. — —
— - - _ "proceeding by. -judgment," order, settlement, conviction; or .- upon
=- _ -,plea-- of _rioulo--_contendere or its_equivalent,- shall=
- •-, r= itself, _create-a;'psesumptlon that the person-- did;- not-= act_ .in.- -----
-=__-- =+-goad-fstit c =i a-_manrier-=whsch--the-person,_ reasonably-beA=3eved-
to -"be in dr- not" opposed -to the 'best interests of- the
Corporation nor, with respect to any criminal action or
proceeding, create a presumption that the person had reasonable
cause to believe that the person's conduct was unlawful.
Section 8.3 Suits by or in the Right of the
Corporation. The Corporation shall indemnify each person who
was or is a party or is threatened to be made a party to any
threatened, pending or completed action or suit by or in the
right of the Corporation to procure a judgment in its favor by
reason of the fact that the person is or was a director or
officer of the Corporation or of any division of the
Corporation, or is or was serving at the request of the
Corporation as a director or officer of another corporation,
partnership, joint venture, trust or other enterprise, against
expenses (including attorneys' fees) actually and reasonably
incurred by the person in connection with the defense or
settlement of the action or suit if the person acted in good
faith and in a manner the person reasonably believed to be in
or not opposed to the best interests of the Corporation and
except that no indemnification shall be made in respect of any
claim, issue or matter as to which the person shall have been
12
adjudged to be liable for negligence or misconduct in the
performance of the person's duty to the Corporation unless and
only to the extent that the court in which the action or suit
was brought shall determine upon application that, despite the
adjudication of liability but in view of all the circumstances
of the case, the person is fairly and reasonably entitled to
indemnity for expenses which the court shall deem proper.
Section 8.4 Effect of Success in Defense. To the
extent that a person who is or was a director or officer of the
Corporation or of any division of the Corporation, or a person
serving at the request of the Corporation as a director or
officer of another corporation, partnership, joint venture,
trust or other enterprise, has been successful on the merits or
otherwise in defense of any action, suit or proceeding referred
to in Sections 8.1 and 8.2, or in defense of any claim, issue
or matter therein, the person shall be indemnified against
expenses (including attorneys' fees) actually and reasonably
incurred by the person in connection therewith.
Section 8.5 Authorization for Tndemnification.
Any indemnification under Sections 8.2 and 8.3 (unless ordered
by a_court) shall -be made by the Corporation only if authorized
---in—therspeciLic-case_Upon- a= -determination that- iffdemnifl3aattion--.=--
--;sof the person_ i:5 'proper in the. circumstances because the person_
.
the_"applicable-_-standard _of _conduct set forth in Section — ---
_,8-.2 or, 8.3. , The determination may be made:
(1) --by the board of directors by a ma3ority
vote of a quorum consisting of directors who were not
parties to the action, suit or proceeding;
(2) if a quorum is not obtainable, or, even if
obtainable a quorum of disinterested directors so
directs, by independent legal counsel in a written
opinion to the Corporation; or
(3) by the court in which the proceeding is or
was pending upon application made by the Corporation
or :the agent, attorney, or other person rendering
services in connection with the defense, whether or
not the application by the agent, attorney or other
person ir? opposed by the Corporation.
Section 8.6 Advances. Expenses incurred in
defending any action, suit or proceeding may be paid by the
Corporation in advance of the final disposition of the action,
suit or proceeding upon receipt of an undertaking by or on
behalf of the person to repay the amount unless it shall
13
ultimately be determined that the person is entitled to be
indemnified by the Corporation as authorized in this article.
Section 8.7 Indemnification not Exclusive. The
indemnification provided by this article shall not be deemed
exclusive of any other rights to which those indemnified may be
entitled and shall continue as to a person who has ceased to be
a director or officer and shall inure to the benefit of the
heirs, executors and administrators of the person.
Section 8.8 Insurance. The Corporation shall
purchase and maintain insurance on behalf of any person who is
or was a director, officer, employee or other agent of the
Corporation or of any division of the Corporation, or is or was
serving at the request of the Corporation as a director,
officer, employee or agent of another corporation, partnership,
joint venture, trust or other enterprise, against any liability
asserted against the person and incurred by the person in any
such capacity or arising out of the person's status as such,
whether or not the Corporation would have the power to
indemnify the person against such liability under the
provisions of this article. Insurance may be procured from any
insurance companydesignated bar the, board _.of_ directors,
._. including• any .1insurance -company in_which - the- Corporation-- shall-
-
.have _any equity or other, interest,<through stock_ ownership or
otherwise.
-___-- __-__ -_-____r==�=-_•=Se�tinx�.8.:2_,<=Fidueraries'of+_Employee=BertefiaPlans:�=-=-_
-Indemnification; '- expense- advancement or the purchase of
insurance for' the benefit of any fiduciary of any employee
benefit plan or trust for the benefit of employees of the
Corporation or another corporation in which the Corporation
owns shares shall be made upon the authorization of the board
of directors.
ARTICLE IX
MISCELLANEOUS
Section 9.1 Inspection of Corporate Records. The
Articles of Incorporation, these Bylaws, the books and records
of account and the minutes of proceedings of the members and
the board of directors and each committee shall be open to
inspection upon the demand of any director, at any reasonable
time, and for,any proper purpose, and shall be exhibited at any
time when required by the demand of a maDority of the
directors. Such inspection may be made in person or by an
agent or attorney, and shall include the right to make copies.
14
Demand for inspection may be made upon the president or
secretary of the Corporation.
Section 9.2 Handling Funds. All checks, drafts,
or other orders for payment of money, notes or other evidences
of indebtedness issued in the name of or payable to the
Corporation shall be signed or endorsed by such person or
persons and in such manner as, from time to time, shall be
determined by resolution of the board of directors.
Section 9.3 Execution of Contracts. The board of
directors may authorize any officer or officers, agent or
agents, to enter into any contract or execute any instrument in
the name of and on behalf of the Corporation, and such
authority may be general or confined to specific instances; and
unless so authorized by the board of directors, no officer,
agent or employee shall have any power or authority to bind the
Corporation by any contract or engagement or to pledge its
credit or to render it liable for any purpose or to any amount.
Section 9.4 Voting Shares Held by the Corporation.
In all cases where the Corporation owns, holds, or represents
-_under power --'of attorney, -proxy--or in any representative
•--capacity,-shares-of-any-corporation,-or .shares cr interests- in
:_.business -trusts, partnerships or other:associations, the shares
- on, interests-.sha-11 _be represented=-and—voted by the president;-
=:or,-i,ip"-theLab$ence_of-the-president, •by -a vice president or as -
-- '-otherwise:presct-ibed -by o-the-boerd of Yd-iractors. In the -absence —
of- either-- officer, any- person'specifically appointed by the
board of directors for the purpose shall have the right to
represent and vote the shares or interests.
ARTICLE X
Arbitration
Section 10.1 Involving the Corporation. All
disputes or claims for damages or other relief among or between
the Corporation and any director, officer, employee or agent of
the Corporation shall be submitted to arbitration or another
form of nonjudicial dispute resolution.
Section 10.2 Among Other Persons. All disputes or
claims for damages' or other relief among or between any
director, officer, employee or agent of the Corporation which
relates to any matter involving the Corporation or the outcome
of which could affect the Corporation shall be submitted to
arbitration or another form of non)udicial dispute resolution.
15
Section 10.3 Arbitration Rules. Unless the Board
of Directors shall decide to the contrary, all disputes or
claims for damages or other relief governed by Section 10.1 or
10.2 of these Bylaws shall be arbitrated in accordance with the
rules of the American Arbitration Association.
Section 10.4 Invalidity. In the event that any
provision of this Article X is declared invalid by a competent
court, every dispute or claim for damages or other relief among
or between the persons described in this Article X shall be
tried solely by a judge without a jury.
16
CERTIFICATE
The undersigned secretary of BRANTLEY CENTER, INC.
hereby certifies that the foregoing Bylaws were duly adopted by
the resolution of the Board of Directors of BRANTLEY CENTER,
INC. on December 8, 1997, and that they remain in full force
and effect.
DATED: December 8,
17
i