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HomeMy WebLinkAboutCOM 0122.008 2000-2002 Stephen K Yamashir° Dixie KaMSu ~tlayor Director Frank Manalili Deputy COUNTY Of H~10~i41`1 DEPARTMENT OF FINANCE 25 Aupunt Street, Room 118 Hilo, Hawatt 96720232 (808) %I-8234 Fax(808)961-8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02) HUMAN SERVICES NONPROFIT GRANTS REVIEW COMMITTEE FISCAL YEAR ENDING June 30, 2002 DATE OF APPLICATION January 29, 2001 GRANT APPLICATION FOR Boys and Girls Club of Hawaii Hilo Clubhouse (PrnLram Tltle) Legal Name of Organization. Boys and Girls Club of Hawaii Marling Address 1523 Kalakaua Ave #202, Honolulu, HI 96826 Facility/Site Address• 1001 Kamakahonu Street, Htlo HI 96720 Director/Site Manager Veronica Tallest, Intenm Clubhouse Director Organization President Robert Alm, President B O D Contact Person (Grant Wnter) Lei Mahoe Amount oC Request for County Funds• $ 60,000 Total Annual Budget of Organization S 2,751,955 Has the applicant applied for any other funds from the County of Hawaii thrs fiscal year ? Yes Source/Departrnent X No Agency/Program(s)• ? Social Services X Youth Programs ? Elderly Programs Check Categories X Culture and Arts X Education X Sports and Fitness Briefly, define the program for which funding is being requested: Power Hour, Athletic, Leadership Training and Smart Moves Comm. Na ~'Z z . g File No. _B tJ D Ref. To• k SFD C Rer. Datt~FEB 2 0 2001 I. QUALIFYING STANDARDS FOR APPLICANTS Check all that accurately describe your organization: [NOTE An applicant must meet all of the following standards] X Be chartered or otherwise authorized to do busmess to the State for charitable purposes and exempted from the federal mcome tax by the Internal Revenue Service X Have a governing board whose members serve without compensation and have no conflict of interest between their regular «cupattons and the services provided X Have bylaws or policies which describe the manner in which busmess is conducted, mcludmg managemrnt, audit, fiscal policies and procedures, poltctes on nepotism, and poltctes on mattagemrnt of potential conflict of mterest X Have at least one year's exprnence with the service or activity for which the appropriation is sought or can otherwise demonstrate to the satisfaction of the County sufficient expertise to successfully tarty out the semce or acnvtty X Be Itcrnsed and accredited m accordance with applicable requiri:mrnts of Federal, State and County laws II. GRANT CONDITIONS The appltcant agrees to comply with the following terms and conditions prior to receiving a grant award A Comply with applicable Federal and State laws prohibitmg discruntnahon against any person on the bests of race, color, national origin, religion, creed, sex, age, or handicap B Agree not to use any public funds for purposes of rntertairunent or perquisites C Comply with such other requvements az the Director of Finance may prescribe to ensure adherrnce 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, end the Legislative Auditor access to records, reporu, files, and other related documents in ordtt that the program, management, and fiscal practices of the nonprofit organization may be monitored and evaluated to azstue the proper and effective expenditure of public funds III. RECORDS AND REPORTS A The applicant shall Follow generally accepted accounting pr«edures and practices and shall maintain books, records, d«uments and other evidence which sufficiently and properly account for the expenditure of County funds The books, records and d«uments shall be sub)ect at all reasonable tunes 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 upending agency, Director of Finance, or County Council may request periodic written reports on the use of County funds C The nonprofit organtzatton 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 listing of other funding sources and amounts obtained during the grant period, and a complete accounting of all expenditures supported by County of Hawaii grant funds {per Chapter 2, Article 25, Section 2-142(d), Hawaii County Code, amended August, 1999} 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 accountmg for any concern and complamts about its program or services that may arise from its members, employees, clirnts or from other members of the publtc VI. DISCLOSURE OF INFORMATION All mfoimatton, data or other matenal provided to the County by virtue of this application shall be sub~txt 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 publtc and may be provided to other publtc and/or pnvate Cundtng sources VII. CONTINUED ELIGIBILITY Any applicant or recipient who withholds or omits any materiel facb or deliberately mbrcpresents such facts to the County of Hawaii shell: (I) Immediately be disqualified from consideration for Nonprofit Grant funding, OR (2) be m violation of the terms of the Grant Agreement of County funds m which case a grant agreement can be terminated by the County and the rectptent or provider may be liable to reimburse all or a portion of any funds received thereto VIII. ACKNOWLEDGEMENT Boys and Girls Club of Hawaii (Legal Name of Organiutton) hereby agrees to admmtster the Hilo Clubhouse Program Title in accordance with the regulations, policies and procedures prescribed by the Hawaii Cowry Finance Department Distribution of grant funds is limited to grantees which are to compliance with Cowty 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 oppomtnities 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 renew and approval a wntten 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 activities pursuant to this application or any grant designation or allocation received as a result of this application X. AUTHORITY AND CAPACITY OF APPLICANT The applicant cemfies that rt has the authority and capacity to develop and submit this application, and to fully administer the prognun(s) pursuant to thts applicatton UNSIGNED PROPOSALS WILL NOT BE ACCEPTED! /~N~O/ S~gnaturc of PresidenNChanperso Date Signature of Executive Director/Manager Date I PROGRAM/SERVICES DESCRIPTION A. Overview: 1 Program description. The Boys & Girls Club of Hawaii-Hilo is a make over of the original Hilo Boys & Girls Club operation. The Boys & Girls Club of Hawaii -Hilo program will operate at the current location dunng the hours of 2:00 p m. unti16.30 p m after school from Monday through Fnday and from 9.00 am until 6.00 p m. on Saturday. Membership fees will be $10 00 per yeaz with scholarship opportunities expenencing challenging economic circumstances 2. Boys & Girls Club programs are offered at a nominal annual fee. Aside from the summer day camp program and assessments for excursions (entry fees) or special art projects (leather, specialty woods, etc.) program service fees aze either not assessed or kept to a bare minimum "Ilse uniqueness of a Boys & Girls Club is that programs are affordable, professionally managed, faciltties based and for the most part, kid driven. 3. As a stronger program emerges we anticipate several things occumng: a. Daily attendance and annual enrollment will increase b Collaboration with other agencies such as the D.O E., State Office of Youth Services and the like will occur c A strong Hilo based volunteer board will become more pro- active in generating community support for the program. d Boys & Girls Club of Hawaii -Hilo will establish itself as a viable youth serving program that serves as a positive alternative to delinquent behavior amongst the youth in the community 4. Youngsters participating in the Boys & Girls Club PowerHour after school program will help them develop social skills and learn to get along with their peers while improving ones educational achievement. Youngsters participating in Boys & Girls Club of Hawaii athletic programs will learn teamwork, learn (through Quick Smart, a Smart Moves program) that healthy bodies start with good choices and having fun are a positive alternative to delinquent behavior Teenagers participating in the Leaders in Training program will have numerous opportunities to learn how to develop their leadership skills They will have opportunities to plan and implement programs for themselves that would include community servtce, resume development, career shadowing, college campus visits, fob preparation and the like. 2 Studies show that teens participating programs supervised by caring, responsible adults are less likely to become involved m gang activity B. Problem/lYeed: 1. A national study entitled, "America's After-School Choice: The Prime time for Juvenile Crime or Youth Enrichment and Achievement", a reseazch brief by: Fight Crime: Invest in Kids, clearly states that the youth population is most vulnerable between the hours of 3:00 pm and 6:00 pm, after the school bell rings. This is the time when• • IGds will smoke, drink or use drugs or will experiment with those substances • Teens will be more apt to commit crimes. • Innocent youngsters become victims of cruninal acts • 16- and 17-year olds aze more prone to be m, or be the cause of auto accidents. • Teens aze likely to be sexually active. The Boys 8c Girls Club of Hawaii program is designed to address young people during this "primetime for youth enrichment and achievement" as a means to deter them from juvenile cnme 2. The target population is Hilo community youngsters between the ages of 7 through 17 3. Youngsters who aze w~thtn walking distance from the clubhouse (Hilo High and Intermediate and Htlo Union) will make up the lazgest population being served We will also see youngsters from Silva, Kapiolan~, Waiakea. Keaau and Pahoa Schools Our hours of operation initially will be Schooldays Mon - Fn 2.00 p m. to 6 30 p.m. Saturday 9.00 a m. to 6 00 p.m Sundays Closed Holidays 9.00 a.m to 6 00 p.m. Vacation schedule Mon - Fn 8.00 a.m. to 6 00 p m Sat -Sun Closed 3 Summer Day Camp Mon - Fn 7 00 a m to 100 p m. (Fee chazged) Regular Club Programs Mon -Fri 2.00 p m to 6:30 p m Saturday 9:00 a m to 6:00 p m C Collaboration/Coordinatiou: 1 We are currently negotiating with the H I. P.A.L unit. The purpose of the talks is to draft a new lease agreement with the unit that would better reflect a working relationship between us The original lease for the use of the Hilo Boys & Girls Club facility was terminated on December 31, 2000 We have entered into informal talks with the D.O E. regarding a collaborative effort to work with a portion of their at-risk student population This is a start and about all we will attempt to pursue in our first year of operation. 2 Commumcation is a key component. Since H.I.P.A.L is in a position to mazntain and expand their programs we would like to assume a complimentary role to work with those youngsters not involved in the athletic activity being offered by H.I P A.L. By doing this we would be able to reach a larger number of youngsters without creating conflict. In communicating with the D O E we anticipate complimenting their efforts Although informal at this point, we have made arrangements to help Hilo High School in the re-drafting of their 21st Century Grant proposal though our connections with the Mott Foundatton. We made it clear that we do not intend to compete for that grant but will do what we can to assist the school in their funding effort. D. Goals and Objectives 1 Without sounding as though we are attempting to oversimplify the matter, our mayor goal is to revive Boys & Girls Club programs in Hilo We feel that can be accomplished through a. The development of a strong commumty based volunteer board that would help implement policies to guide the new orgam7ation b The hinng and training of an executive director from the Hilo community This person would be entrusted to carry out the mission of the Bovs & Girls Club of Hawaii through the implementation of core programs 4 c The hiring and training of a program staff who in tum would implement core, kid driven programs, recruit young people to the new Boys & Girls Club of Hawaii -Hilo program 2. At this moment, a boazd is being assembled. There will be an onentation and training for this body. Resumes are being reviewed for the two top positions in the Boys & Girls Club of Hawaii -Hilo. Although the Boys 8c Girls Club of Hawaii is responsible for the lunng of the individual, candidates under consideration will be as per the recommendation of the Hilo based boazd. 3 The board will be in place by the end of January Orientation and training will occur within the first quarter of the calendar yeaz. Officers and committees will be in place at the end of the aforementioned penod. The executive director will be hued in February. Training will commence immediately That individual would initiate the hiring of the staff and should have all in place by the end of February Core programs will commence by March It is anticipated that by the last quarter of the calendaz year. the Hilo boazd would be in communication with the boazd of the Boys 8c Girls Club of Hawaii to assess the relationslvp between the two operations beyond the initial timeline of 18 months 4. We feel that the most important outcomes to be achieved from this effort aze a. Astable committed volunteer board. This group would need to position itself in such a manner that community credibility is re-established. A Boys & Girls Club board is the key instrument in generating an income stream to support core Club programs b. Measurable progress would be the implementation of: 1 Regulazly scheduled board and committee meetings. 2 An annual independent audit of financial activity 3 The implementation of one or more, board directed fund razsing activities 4 Daily attendance (no records on hand to compare it to) would range from a low of 40 to a high of 150 with youngsters actively participating in Club directed programs 6 Because we aze hiring additional staff for this special program, we aze not able to offer scholarships For the Day Camp portion of the day. H. Viability: 1 There continues to be a need for quality after school programs for our youth. With various economic challenges and societal changes we have seen more young people "on the streets" without proper guidance and time on their hands The alternatives that the street brings forth are Involvement in crime, the introduction and use of illegal substances or being victimized. Research shows that "youngsters generally begin hanging out with gangs at 12 or 13 years of age, join the gang at 13 or 14 and aze first arrested at 14." The prime time for gang violence now is in the hours dust after school lets out. The study that produced this quote, "America's After-school Choice: The Prime Tlme for Juvenile Crime or Youth Enrichment and Achievement", goes on to state the following: "The number of children and teens nationally whose need for after-school programs is unmet exceeds eleven million. Yet, the federal government's principal program to help communities provide after-school programs, the Department of Education's 21 S` Century Community Learmng Centers grants, currently serves only 650,000 youngsters Some states, notably California and Illinois, have launched signif cant after-school programs, but their investments remain modest In short, our nation's Investment in making good after-school programs available to its youth is falling far short of the need " Another report, this one prepared by Rand, pointed to the fact that for every dollar not spent on prevention programs for youth, govemment would find itself spending $5.00 to Intervene and attempt to rehabilitate that young person once the individual has penetrated the system. 2 Being quite frank regarding the situation at the Hilo Boys & Girls Club, we would like to be able to secure this type of funding from the County of Hawaii for the next three years, in the manner being asked Simply put, we have to buy time to re-build the program and create stability in the delivery of core Boys & Girls Club programs Buying time would allow the Boys & Girls Club of Hawaii -Hilo the opportunity to re-build its board The board will take on the responsibility of generating a revenue base to support the programs Those sources include the community in general through special events and membership drives, grants from trusts and foundations, govemment grants, the United Way and others. 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A E ~ ~ a a ~ F ,o 00 0 a~i 3 Q a F x Q O ~ o ~ °o $ °o °o o~'o 07 R O ~ O ~n N vt ~O - - ~ N N t~l .gyp U ~ N o' ~ F ~ a T 0 C a a `i' O A m m F°- O ~ z ~ v ~ F' ~ O Z O Q = N S a O Y ~ < ~ [.r_ Q~ c o u: O , ~ z 2 O O U cu ~ o F- ~ D _ } ~ Q 'm v Q p [ai F ~ ¢ = r V o z ~ ~ d z z X a o? c- ~ O c ~ o ° z ~ U~ [i ~ t = ~ ~ j y ~ p ~ ~ uZi p ~ U ~ U FC- = 3 j ~ cZr,, v z C c = = ~ z LL. n i J 1 ~ ~ - l ORGANIZATION/AGENCY INFORMATION A. Board of Directors: I The Board of Directors of the Boys & Gtrls Club of Hawait has an annual three (3) hour board orientation The mission, responsibility of boazd membershtp, and new issues as they pertain to policy matters are presented. In addition to this, the Boazd undertakes an organizational review and strategic planning process in a three-yeaz cycle 2. The primary roles of the executtve director aze. a Carries out the mtss~on of the organization within the policy guidelines as set forth by the boazd of directors. b. Manages the staff and build community ties. c. Assists the boazd m fund raising activities d Maintains a quality program with a budget as approved by the Boazd 3. The primary roles of the Board of Dtrectors aze. a. Set policy for the organizatton. b Ensure fiscal integrity of the organization c Guide the organization through a strategic planning process. B. Past Performance: 1 The proposed Outcomes intended for this proposal aze to • Provide high risk youth the opportunity to achieve proficiency in basic educational disciplines • Help high risk youth sustain postttve relationships with others • Prevent or reduce continued involvement with risky behaviors • Strengthen and sustain positive family relationships 2. The proposed Performance targets intended for this proposal are. ¦ 75% of youth will increase their competencies and knowledge in effective decision-making and conflut resolution ¦ 60% of youth will increase their competencies and knowledge in social and independent living skills ¦ 60% of youth become proficient in basic educational d~sciplmes ¦ 30% of youth will increase understanding of post secondary education, vocational or employment oppornutities z • 60% of youth will demonstrate increased knowledge and awareness regarding substance abuse issues ¦ 60% of youth will demonstrate increased posttrve relationships with family members ¦ 30% of youth will establish strong mentonng relationship with positive adult role model. C. Financial: 1 Our current operations will not remain the same. Malor program and financial changes include opening a new Clubhouse and establishing our computer program, "PowerUp " 2. Most of the contracts are presently m place and will be renewed for yeaz 2001-2002. 3. The same core program that are now m place for the Boys and Girls Club of Hawaii will continue to be implemented and long range funding of the agency core programs will include the Hilo Clubhouse, as the Hilo programs will also be included the core program D. Monitoring: 1 County of Kauai Housing Agency Ms. Jo Ann S}nmamoto (808)241-6809 2 Office of Youth Service Ms. Olani Decker (808)587-5723 3 Department of Health-Community Adolescent Program Ms Candice R. Calhoun (808)733-8339 4 Department of Health-Alcohol and Drug Abuse Division Mr Ray Gagner (808) 692-7517 5 Housing and Community Development Corporation of Hawaii Mr Rick Sogawa (808)832-5909 E. Alcohol, Tobacco and Drug-Free Workplace Policies & Information: It is the poluy of the Boys and Girls Club of Hawaii to maintain a substance-abuse free, healthful, safe and secure work environment Employees are expected and required to report to work on time and in appropriate mental and physical conditions to work 3 The Unlawful manufacture, distnbut~on, dispensation, possession or use of alcohol or a controlled substance on company premises or white conducting company business off company premises is absolutely prohibited. Violations of this policy will result in disciplinary action, up to and including termination, and may have legal consequences The Boys and Girls Club of Hawau recognizes drug and alcohol dependency as an illness and a mayor health problem. We also recognize alcohol and substance abuse as a potential health, safety and security problem. Employees needed help in dealing with such problems are encouraged to seek our assistance and we will make referrals to appropnate agencies for help Employees must, as a condition of employment or continued employment, abide by the terms of the above policy and report any conviction under a cnminal drug statute for violations occumng on or off company premises while conducting company business. A report of a conviction must be made within five (5) working days after the conviction (This requirement is mandated by the Drug-Free Workplace Act of 1988) Stephen K Yamashtro Dtxte Kaetsu :i4avor Drreclor BOUNTY O~ ~1A1141`1 DEPARTMENT OF FINANCE 23 Aupunt Street, Raom 1 I B Hilo, Hawatt 96720232 (808)961-8234 Fax(BOB)96I-8238 HAWAII COUNTY NONPROFIT GRANTS (FY 2001-02) FINANCIAL QUESTIONNAIRE Please include az an attachment an explanation for all "NO" answers to questions # 1 thru # 1 1 below Yes No X ? 1 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) yearso ? X 3 Dces your Board of Directors approve a detailed cash flow budget before the beginning of each fiscal vear~ ? X 4 Do your Board meeting minutes show that quarterly financial statements are approved X ? 5 Is your equity balance at least 20% of your Total Liability balance X ? 6 Is your Total Current Asset balance larger than your Total Current Liability balance X ? 7 Are bank reconciiiattons and accounting performed by someone other than the check signatory X ? 8 Are you fully insured for the agency's vehicle(s) and building(s) X ? 9. Is your Workers' Compensation at least 2% of payTOll~ X ? 10 Are you current (non-delinquent) on all payroll and payroll tax payments X ? I 1 Is the agency free of any pending litigation, hens or~udgments~ ? X 12 Wtthm the past 12 months, haz the agency applied for vendor or bank credit and was dented credtt~ If yes, please explain ••Is the gran! applicant, ! certify that the agency has satrsjactor+ly responded to each ojrhe aboie q+restrons and e~p(a+ned as needed /hereby certify that this rrrjormntron +s true and correct to the best ojmy knowledge Agency Boys and Girls Club of Hawaii Pho a 808) 9494 03 • Prepared by Let Mahoe- Grant Administrator ~ /H Pnnt Name/Title SignMwe Date Certified by Dawd Nakada ~~~~-\~e' 1+~A'~~• //1/07 Pnnt Namc of Ecaume Dveuor Signature Dam ATTACHMENT TO FINANCIAL QUESTIONNAIRE 3 THE TREASURER OF THE BOARD OF DIRECTORS, ALONG WITH THE FINANCE COMMITTEE, APPROVES THE BUDGET FOR THE YEAR 4 THE TREASURER OF THE BOARD OF DIRECTORS, ALONG WITH THE FINANCE COMMITTEE, APPROVES FINANCIAL STATEMENTS Q~~A~ BOYS AND GIRLS CLUB OF HAWAII Financial Statements and Single Audit Reports Year ended December 31, 1999 BOYS AND GIRLS CLUB OF HAWAII Financial Statements and Single Audit Reports Year ended December 31, 1999 Table of Cooteats Ptt`e 1. WTRODUCTION Objectives and Scope of Audit 1 Organvation of Report 2 II. COMPLL4NCE AND INTERNAL CONTROL Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Ardrting Stmrdradr 3 - 4 Report on Compliance with Requirements Applicable to Each Major Program and on Intemal Control over Compliance m Accordance with OMH Circular A-133 5 - 6 Schedule of Expenditures of Federal Awards 7 Notes to Schedule of Expenditures of Federal Awards 8 Schedule of Findings amd Questioned Costs 9 III. FINANCIAL STATEMENTS Independent Auditors' Report and Financial Statements as of and for the years ended December 31, 1999 and 1998 10 - 21 PARTI Introduction PO Box 4150 Honolulu, HI 96a12~150 ]uly 24, 2000 Board of Directors Boys and Girls Club of Hawaii Honolulu, Hawaii: We have completed the financial and compliance audit of the expenditures of federal awards of Boys and Girls Club of Hawaii (Corporation) for the year ended December 31, 1999, and submh herein our reports on the financial statemrnts and schedule of expenditures of federal awards, together with our reports and comments on internal control end compliance. The primary purpose of our audit was to form an opinion as to the fairness of the Corporation's financial statemrnts and schedule of expenditures of federal awards. The objectives and scope of the audit are as follows: OBJECTIVES 1. To provide a basis for an opinion on the fairness of the financial statemrnts and schedule of expenditures of federal awards for the year ended December 31, 1999. 2. To determine whether the Corporation has established a system of effective internal control to manage federal programs and to comply with the applicable laws, regulations, contracts and grants. 3. To determine whether the Corporation bas complied with laws, regulations, contracts and grants that may have a direct and materiel effect on its major federal program. SCOPE We performed rn audit of the financial statements and schedule of expenditures of federal awards for the year ended December 31, 1999 m accordance with grnerally accepted auditing standards, ss adopted by the American Institute of Certified Public Accountants, the standards for financial audits enumerated in Government Auditing Starrdardr, issued by the Comptroller General of the United States, certain provisions of Office of Menagemrnt and Budget (OMB) Circular A-133, Ardru of Slates. Local Governments, and Non-Profit Organizations, and the applicable sections described in the OMB's Compliance Supplement. ~N~ Board of Directors Boys and Girls Club of Hawaii July 24, 2000 ORGANIZATION OF REPORT This report has been organized into three sections as follows: 1 Section I, describes briefly the objectives snd scope of our audit and the organization and contents ofth~s report. 2 Section D, entitled "Compliance and Internal Control," contains our reports on the Corporation's compliance and mtemal control over financial reporting, the Corporation's compliance and internal control applicable to its major programs m accordance with OMB Circular A-133, a schedule of expenditures of federal awards and a schedule of findings and questioned costs. 3 Section RI, entitled "Financial Statements," includes our report on the financial sutements of the Corporation as of and for the years ended December 31, 1999 and 1998. We would Ike to acknowledge the persomel of the Corporation for their cooperation and assistance. Very truly yours, LL~ 2 PART II Compliance and Internal Control PO Box 4150 Honolulu, HI 96612150 Report on Compliance and on Internal Control over Financial Reporting Based on a Audit of Financial Statement Performed in Accordance with Government Aaditing Standards Board of Directors Boys and Girls Club of Hawaii: We have audited the financ~el statements of Boys and Girls Club of Hawaii (Corporation) as of and for the year ended December 31, 1999, and have issued our report thereon dated May 5, 2000. We conducted our audit in accordance with generally accepted auditing sbnderds and the standards applicabk to financial audits contained in Government Auditing Standads, issued by the Comptroller General of the United States. Compliance As part of obtaining reasonable assurance about whether the Corporation's financial statements are free of material misstatement, we performed test of its wmpliance with certain provisions of laws, regulations, contracts and grunts, noncompliance with which could have a direct end material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such sn opinion. The results of our tests disclosed no instances of noncompliance that arc required to be reported under Government Auditing Stmrdrvds. Internal Control Over Financial Reporting in planning and performing our audit, we considered the Corporation's internal comrol over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting. Our consideration of the internal control over financial reporting would mot necessarily disclose all matters in the intemal control over financial reporting that might be material weaknesses. A material weakness is a condition in which the design or operation of nine or more of the internal control component does not reduce to a relatively low level the risk that missttement in amounts thnt would be material in mlation to the financial statements being audited may occrir end not be detected within a timely period by employees m the normal worse of performing their assigned functions. We noted no mattrn involving the internal control over financial reporting and tts operation that we wnsider to be materiel weaknesses. 3 'this report is intended solely for the information and use of the board of directors and management of the Corporetion, and faders! awarding agencies and is not intended to be and should not be used by anyone other than these specified parties. K`~r'(G LL~ May 5, 2000 4 P 0 Box 4150 Honolulu, HI 988124150 Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control over Compliance is Accordaoee with OMB Circular A-133 The Board of DirecWrs Boys and Girls Club of Hawaii: Compliance We have audited the compluince of Boys and Girls Club of Hawaii (Corporation) with the types of compliance requirements descnbed in the U. S. Office ojMmragtment and Budget (OMB) Cirnrlar A-133 Compliance Supplenttnr that arc applicable to each of its major federal programs for the year ended December 31, 1999. The Corporation's myor federal programs arc identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulatioos, contracts and grants applicable to each of its major federal programs is the responsibility of the Corporation's management. Our responsibility is to express an opinion on the Corporation's compliance based on our audit We conducted our audit of compliance m accordance with generally accepted auditing standards; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audio ojStoru, Loco! favennnents, and Nonprofit Organizatiorv. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the Corporation's compliance with those requirements and performing such other procedures as we considered necessary m the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on the Corporation's compliance with those requirements. In our opinion, the Corporation complied, is all material respects, with the requirements referred to above that arc applicable to each of its major federal programs for the year ended December 31, 1999. Internal Control Over Compliance The management of the Corporation is responsible for establishing and maintaining efhctive iaterml control over compliance with reginrcmenty of laws, regulations, contracts and grants applicable to federal programs. In planning and performing our audit, we considered the Corporation's internal control over compliance with requirements that could have a direct and material effect on a major federal progam in 5 order to determine our auditing procedures for the purpose of expressing our opinwn on compliance and to test and report on internal control over compliance in accordance with OMB Circular A-133. Our cons~deratton of the mtemal control over compliance would not necessarily disclose all matters in the internal control that might be matenal weaknesses. A materiel weakness is a condition in which the design or operation of one or more of the mtemal control componenu does not reduce to a relatively low level the risk that noncompliance with applicable requirements of laws, regulations, contracts and grants that would be material in relation to a major federal program being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no marten involving the internal control over compliance and its operation that we consider to be material weaknesses. Schedule of E:penditares of Federal Awards We have audited the financial statements of the Corporation as of and for the year coded December 31, 1999, and have issued our repot thereon dated May 5, 2000. Our audit was performed for the purpose of forming an opinion on the financial statements taken as a whole. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis a required by OMB Circular A-133 and is not a regwred part of the financial statements. Such information has been subjecud to the auditing procedures applied in the audit of the financial sutements and, in our opinion, is fatrly stated, in all matenal respects, in relation to the financial statemenu taken u a whole. This report ~s intended solely for the information and use of the board of directors and management of the Corporatron, and federal awarding agencies and is not intended to be and should not be used by anyone other than these specified parties. K`P~G May 5, 2000 6 BOYS AND GIRLS CLUB OF HAWAII Schedule of Expenditures of Federal Awazds Yeaz ended December 31, 1999 Catalogue of Federal Domestle Assistance Federal Federal Grartor/Program Titk Number Ezpeaditrrea U.S. Department of Horsing sad Unbar Development: Passed through State of Hawau, Department of Housing and Community Developtrunt -Public and Indian Housing Drug Elimination Program 14.854 S 148,266 • Passed through Kauai County -Community Development Block Grants/Eatitlement Grants 14.218 93,952 Passed through City and County of Hoooluiu, Community Development Block Grant -Community Development Block Grants/Srnall Cities Program 14.219 8,441 U.S. Department of Jrstiee: Passed through City and County of Honolulu, Police Department -Local Law Enforcement Block Grants Program 16.592 26,040 U.S. Department of Health and Hrmar Services: Passed through City and County of Honolulu, Community Development Block Grant -Block Grants for Prevention and Treatment of Substance Abuse 93.959 117,707 • Passed through State of Hawaii, Department of Health - Matemal and Child Health Federal Consolidated Programs 93.110 110,013 U.S. Brreau of Alcohol, Tobaceo sad Firearms: Passed through City and County of Honolulu, Police Department - Akamai Youth Program - 16,315 U.S. Department of Edueatioa: Passed through State of Hawaii, Department of Educatwn - 21 st Century Community Learning Centers Program - 1,616 Total federal expendrturcs S 522,350 Denotes mayor federal financial assistance program as defined by OMB Circular A-133 The accompanying notes are an integral paR of this schedule. 7 (Corttinued) BOYS AND GIRLS CLUB OF HAWAII Notes to the Schedule of Expendtturcs of Federal Awards Year ended December 31, 1999 (1) Hasie of Preaeutatiou The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Corporatwn and is presented on the accrual basis of accounting. The inforrnation in this schedule is presented m accordartce with the requirements of OMB Circular A-133, Audits of Scores, Local Governments, and Non-Profit Orgmraattons. Therefore, some amount presented in this scheduk may differ from amounts presented in, or used in the preparation of, the financial statements. (2) Subrecipieab Of the federal expenditures presented in the schedule of expenditures of fedml awards for the year ended December 31, 1999, the Corporation provided federal awards to subrecipients as follows: Amouut Federal CFDA Provided to Program Titk Number Subreeipieots U.S. Department of Health and Human Servlees: Passed through State of Hawaii, ' Department of Health, Maternal and Child Heahh Federal Consolidated Programs 93.110 S 32,083 Passed through City and County of Honolulu, Community Development Block Grant -Block Grants for Prevention end Treatment of Substance Abuse 93.959 20,000 Totsl federal awards provided to subreciptents S 52,083 8 BOYS AND GIRLS CLUB OF HAWAII Schedule of Findings and Questioned Costs Year ended December 31, 1999 (1) Summary of Auditor's Results: (a) The type of report issued on the financial statements: Unqualified opinion (b) Reportable conditions in intemal control were disclosed by the audit of the financial statements. No Matcrial weaknesses: No (c) Noncompliance which is material to the financial statements: No (d) Reportable conditions in intemal control over major prognsms: No Material weaknesses: No (e) The type of report issued on compliance for mayor programs: Unqualified opinion (f) Any audit findings which arc required to be reported under Section 510(a) of OMB Circular A-133. No (g) Mayor programs: U.S. Department of Houain~ and Urbaa Development: 14.854 Pablie and Indian Homing Drag Elimination Program U.S. Department of Health and Homan 3erviop: 93.959 Block Gnab for Proveatton and Treatment of Subataace Abose 93.110 Maternal and Child Heakh Federal ComoUdated Proerama (h) Dollar threshold used to distinguish between Type A and Type B programs: 5300,000 (i) Auditee qualified as a low-risk auditee under Section .530 of OMB Circular A-133• No (2) Findings RelaHn~ to the Financial Shtements Reported in Acrnrdanee with CovernmeatAadUGrg Stanabrds: Noce 9 PART III Financial Sutemenu P O Box 4150 Honolulu, HI 968124150 Independent Auditors' Report The Hoard of Directors Hoys and Girls Club of Hawaii: We have audited the accompanying balance sheets of Boys and Girls Club of Hawaii as of December 31, 1999 and 1998, end the related statements of activities, cash flows, and functional expenses for the years then ended. These financial statements arc the responsibility of the Corporation's management. Our rcsponsibilrty is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with generally accepted auditing standards and the standards applicable to financial audits contained m Governrrrerrt Ardltmg Strnrdards, rssued by the Comptroller General of the United States. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements arc free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures m the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, es well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In accordance with Government Arrd~ting Stmrdards, we have also issued our report dated May 5, 2000 on our consideration of Boys and Girls Club of Hawaii's internal control over financial reporting and on our tests of iu compliance with certain provisions of laws, regulations, contracts, and grants. In our opinion, the financial statements referred to above present fairly, in all material respects, the financut) position of Boys and Girls Club of Hawaii as of December 31, 1999 and 1998, and the changes in its net assets and iu cash flows for the years then ended in conformity with generally accepted accounting principles. K~N~(G LL"P May 5, 2000 10 BOYS AND GIRLS CLUB OF HAWAII Balance Sheets December 31, 1999 and 1998 Asaeb 1999 1998 Cash and cash equivalents S 716,745 - Prepaid expenses and other 26,434 31,983 Receivables (note 4): Contributions 16,750 77,791 Grants and other 212,822 168,844 Total rcceivebles 229,572 246,635 Buildings, improvements end equipment, less accumulated depreciation end amortiution ofS1,116,205 end 5974,384 in 1999 and 1998, respectively (note 5) 2,782,541 2,845,749 Long-urm investments (note 3) 2,195,666 2,127,412 Total assets S 5,950,958 5,251,779 ~e Liabilitla and Net Aaseb Liabilities: Accounts payable end accrued expenses S 111,926 113,247 Deferred revrnue 11,257 22,552 Total liabilities 123,183 135,799 Net assets: Unrestricted: Designated uquasi-endowmrnt 733,636 665,382 Undesignated 2,481,959 2,47],266 3,215,595 3,136,648 Temporanly restricted (note 6) 1,150,150 517,302 Permanrntly restricted (note 7) 1,462,030 1,462,030 Total net assets 5,827,775 5,115,980 Commitmrnts (notes 8 and 9) Total liabilities and net assets S 5,950,958 5,251,779 i ~ See accompanying notes to financial statements. 11 ~ •+r ion ~ e rY o u n ce moo- - oar d.~i u ~ rn n v ~ - 'e ~-wn - ~wnN- n s ~o v~ f nn-- ~ N i P nN d N M N ~ N ~ n Yw IIII I IIIIII I I I II I I o~ E~ a w w . ~ ICI t Rel I I I I I I I g"~S N f~ hn H n n Y N fV n S n C ~n e. ~e ~n n YY~~ + y ~PSM ~ +~nM~n H n r VN ~ H n ~f~- n i P nn V N O. - ~ - ~~Ny o ~~pp YY~~ +M ~ n n _ ~OP~ O b~OaryP I + O nM P P ~ f~ t, nn Mini .ln N V Vf Pf r 1~ 1~ n n M n n n ~ IIII I IIIIII I I I I I I l e s = n V . . $ ~ IoII = ==IIII ~ g I I I I os~ r r N b ~D n nrSn n Sh PnP 1n nvni pn~ ^ r 9n~ -N??nppS Op P~AIn Y~M fpy'~~ ~ ~ Pfpq Y ~ ~ III ~Yl~~ P ~nnN- IY 1~ P nN ~O f` ~ - IV N - n n n M N y y ~ ~ p 7 3 ~ ~ 8 ~ Y ~~+Ji ~ L~ ~ii tl ~ ~ t S ~ 0l ~ ~y~ ~e # ~ ~ BOYS AND GII2LS CLUB OF HAWAII Statements of Cash Flows Years ended December 31, 1999 and 1998 1999 1998 Cash flows from operating activities. Change in net assets S 711,795 214,691 Adjustment to reconale change m net assets to net cash provided by operating activities Depreciation and amortizatwn 141,821 142,364 Net realized and unrealiud gams on mveslmrnt (167,76]) (240,708) Decrease (increase)in prepaid expemes and other 5,549 (2,186) Decrease in contributions receivable 61,041 140,593 Increase in grant and otherrecervable (43,978) (168,607) Decrease in account payable and accrued expenses (1,321) (60,255) Increase (decrcsse)in deferred revenues (11,295) 18,288 Contributions restriMed for long-team investment (670,000) (2,500) Net cash provided by operating activities 25,851 41,680 Cash flows from investing activities: Purchase of buildings, improvement and equipment (78,613) (128,943) Proceeds on the aak of investmrnb 994,546 825,829 Purchases of investmems (895,039) (770 325) Net cash provided by (used in) investing activities 20,894 (73,439) Cash flows from financing activities -proceeds from contributions for purchases of buildings, improvemrnb and equipment 670,000 2,500 Net increase (decrease) m cash 716,745 (29,259) Cash and cash egmvalrnt at begtnnmg of year - 29,259 Cash and cash equivalrnt at end of yeaz S 716,745 - See accompanying notes to financial statement. 13 i. r aM a..-n^....na R • e a o-- n wn a^=,«eo CR $.'.a °-Sna~i.n=.^.:11Ce o ai~Y n= n ril.arri ne~in R~.e_a d.e .:~^ri\ « [ $=a n nw fan.. yen \-n n ~ r~ - - 6 O r n N ^ r n O M « _ n n~ f M M a=_ R._ H M .p iL Y J qe3 ~ IR I_aall ~~I °'_III_V MIS \ C MO\~ - ^ tn1 ~ b fV n O M - 3 - - P - ~ H ~yN «n aM-«^ n Y1 p..PS nip pPp~~O ~n pn O3 I I+XI~n ~I= ~n'O~i~ONI~PO NIP fV nn nON- ~\nN_ • ~ ¦ _e~ a nn ~I_R~~ aI~ 'a~~~a~aalR~~ r o _ ~ _aa s „s :..r.,. SCR RR--- ^ .y~pep~ _ - - 9 a B ~ axe n R=^ a: .~_e..\ _ 'a ~ $ ~ Vin. ~ r~ ~ . ~ R _ « ,:eta ss ~I~=sI naa~"a~~:~I~3- - .fV- II M1- M P QQ Q p ~pe3 ~ w$ ~I=~s:1 F{^3r ~nix~_=a7I=~~ R MS~ Q ~ `1 h NM« M~« /A I1 M PM R M r. s V Ya S a i~1 i ~ ~ ~ ~ BOYS AND GIRLS CLUB OF HAWAII Notes to Financ~al Statements December 31, 1999 and 1998 (1) Organiration And Basis of Accounting ~O~ OrganizzatiOn The Boys and Girls Club of Hawati (Corporatton) was organimd under the laws of the state of Hewati for the purpose of organizing, maintaining and operating a boys' end gels' club to provide for the physical, menu{ and moral education and condttroning of boys and girls who are residents of the state of Hawaii By action of the board of directors, the programs of the Corporation arc coeducational. The Corporation is organiud exclusively for chuitable and educational purposes. The name of the Corporation, onginally known as the Lester McCoy Boys' Club until 1975, was officially changed from Boys Club of Honolulu to Boys' and Girls' Club of Honolulu in 1984 and to Boys and Girls Club of Hawaii in 1998 The Will of the late Hazel C. McCoy provided the following: "ARTICLE THIRD• I give and bequeath the following sums: (1) to Lester McCoy Boys' Club of Honolulu, Hawaii, which was established by me in 1969, the sum of TWO HUNDRED FIFTY THOUSAND DOLLARS (5250,000). I appoint CHARLES SPALDING as chairman, THOMAS BALDING, JOHN COONLEY and GEORGE W SUMMER, IR to serve as tnistees of this fund without compensation. I empower said trustees to expend the principal or income of this fund in their discretion for furthering the administration and the purposes of this organization, which include the furffiersnce of proper physical, menW and moral growth for boys of this community. In the event of the death, resignation or incapability of any of said trustees, the remaining trustees or trustee shall appoint a successor or successors. No bond shall be required of said trustees, nor shall they be required to file accounts in airy court,° The Corporation is a member agency of the Aloha United Way. (b) Finaneia/ Sratenrent Presentation Net assets and public support, revenues and gains losses and expenses are classified bayed on the existence or absence of donor-imposed restrictions. Accordingly, net assets of the Corporuion end changes therein arc clsssified end reported as follows: Unratrieted Net Assets -Net assets not subject to donor-imposed sgpulatiotu. Temporarily Restricted Net Assets -Net assets subject to donor-imposed stipulations that may or will be met either by actions of the Corporation and/or the passage of time. Permanently Restricted Net Asseb -Net assets subject to donor-imposed stipulations that must be maintained permanently by the Corporation. The donors of these assets permit the 15 (Continued) BOYS APID GIRLS CLUB OF HAWAII Notes to Financial Statements December 31, 1999 and 1998 Corporation to use all of the income coined on related investments for general or specific purpoxs. (c) Cash Egnivalentr For purpoxs of the statements of cash flows, the Corporation considers all instruments with original maturities of three months or less to be cash equivalents Cash equivalents of 589,419 and 536,505 at December 31, 1999 and 1998, rcspectrvely, consist primarily of a mutual fund account. (d) Investnrenls Equtty securities with readily determinable fair values and all investments m debt securities arc reported at fair value with utireali~sd gains and losxs included in tfie statemrnts of activitks. Gams and losses on investments arc reported in the statements of activities as increases or decrcaxs in unrestricted net asxts unless then use is temporarily or permanently restricted by explicit donor stipulations or by law. (e) Bnlldfngs, Ltaseho(d Inrprovenrentr and Egrripnrenr Buildings, leasehold improvemrnts and equipment are capitalized at cost, if purchased, or at fsrr market value at the date of the donation Assets contributed for which the fair market value is not determinable at the date of donation arc recorded as support if and when such values arc determined. Depreciation and amortvation is calculated on the straight-line basis over estimaud uxful lives ss follows: Yeah Buildings and improvements 10 - 45 Furniture and equipmrnt 4 - 15 The Corporation reports gigs of buildings and equipmrnt as unrestricted support unless explicit donor stipulations specify how the donated asxts must be used. Gigs of long-lived assets with explicit restrictions that specify how the assets arc to be used and gifts of cash or other asxts that must be used to acquire long-lived assets ere reported as restricted support. Absrnt explicit donor stipulations about how long those long-lived assets must be maintained, the Corporation reports expirations of donor restrictions when the donated or acquired long-lived assets arc placed in service. (n Contribaations Contributions arc recorded in the period received. Unconditional promixs to give (contributions receivable) that arc expected to be collected within one year are recorded at net realizable value. Contributions receivable that arc expected to be collected in future years are recorded at the present value of then estimated future cash flows. The discounts on thox amounts are computed using risk- free interest rates applicabk to the yeets in which the promixs are received. Amortiation of the discounts is included in contributions revenue. Conditional contributions are recorded at their 16 (Continued) BOYS AND GIRLS CLUB OF HAWAII Notes to Financial Statements December 31, 1999 and 1998 estimated fair value in the penod the conditions arc met or in the period received if there rs only a remote likelihood that those conditions will not be met. The Corporation reports gifts of cash snd other assets as restricted support if they arc received with donor stipulations that limit the use of the donated assets. When a donor restriction expires, that is, when a stipulated time restriction ends or purpose restriction is accomplished, temporerily restricted net assets are reclassified to unrestricted net assets and reported in the statements of activities as net assets released from restrictions. Reciassil7cahons Certain reclassifications have been made to the 1998 financial statements to conform with the 1999 financial statement presentations Such rechissiflcations had no effect on the previously reported change in net assets (h) Inrpairrnext ojLong-Lived Assets and Long-Lived Assets to Be Disposed Oj The Corporation accounts for long-lived assets in accordance with the proviswns of SFAS No. 121, Accounting for the Impairment of larg-Lrnd Assets and for Lang-Lived Assetr to Be Deposed Oj. This Statement requires that long-lived assets and certain identifiable intangibles be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable Recoverability of assets to be held and used is measured by a companson of the carrying amount of an asset to future net cash flows expected to be genrnted by the asset. If such assets arc considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceed the fair value of the assets. (1) Use ojErtiawtes The management of the Corporation has made a number of estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and liabilities to prepare these financial statements in conformity with generally accepted accounting principle. Actual results could differ from those estimates. (2) Tu States The Corporation is classified u a publicly supported organization as defined in the lntemal Revenue Code Sections 509(a)(l) and 501(cx3) and is exempt from federal income tax under Section 501(a). 17 (Continued) BOYS AND GIRLS CLUB OF HAWAII Notes to Finannal Statements December 31, 1999 and 1998 (3) Iovestmeob Investments in marketable securities are stated at fair value. Fair value is based on quoted market prices. As of December 3l, 1999 and 1998, investments are classified as long-term as follows 1999 1998 Permanently restricted S 1,462,030 1,462,030 Designated u quasiindowment 733,636 665,382 Total long-term investments S 2,195,666 2,127,412 A summary of long-term investments at December 31, 1999 and 1998 follows: Fair Cost value 1999. Cash and cash equivalents S 42,882 42,882 Time certificate of deposit 500,000 500,000 Marketable securities: Common stocks 712,065 1,074,644 Corporate bonds 114,325 111,483 U.S. Government securitres 409,445 404,408 Mutual Ponds-equity 38,238 62,249 S 1,816,955 2,195,666 1998: Cash and cash equivalents S 223,341 223,341 Receivables 16,067 16,067 Time certificate of deposit 500,000 500,000 Marketable secunties: Common stceks 558,914 861,673 Corporate bonds 114,325 !21,980 U.S. Government securities 338,056 368,133 Mutual funds -equity 36,645 36,218 E 1,787,348 2,127,412 18 (Continued) BOYS AND GIRLS CLUB OF HAWAII Notes to Financial Statements December 31, 1999 and 1998 (4) Contributions acrd Grants Receivable Contributions and grants receivable due in less than one year at December 31, 1999 and 1998 were 5229,572 and 5200,635, rcspectrvely Contributions receivable at December 31, 1998 were due in one to five years as follows: Contributions to be rccerved in one to five years S 50,000 Less discount to present value (6%) (4,000) S 46,000 (67 Baildiap, Improvement and Equipment At December 31, 1999 and 1998, buildings, improvements and equipment consisted offfie following: 1999 1998 Honolulu clubhouse building $ 2,187,202 2,187,202 Waiarue clubhouse bulding 981,586 981,586 Equipment 367,097 344,488 Kauai clubhouse building 110,248 82,248 Ewa sprung structure 86,243 86,243 Aliamanu clubhouse building 73,546 73,546 Leasehold improvements 64,820 64,820 Construction in progress 28,004 - Total cost 3,898,746 3,820,133 Less accumulated depreciation and amortvation (1,116,205) (974,384) Net buildings, improvements and equipment S 2,782,541 2,845,749 19 (Continued) BOYS AND GIRLS CLUB OF HAWAII Notes to Financial Statements December 31, 1999 and 1998 (6) Temporarily Restricted Net Assets Temporarily restricted net assets at December 31, 1999 and 1998 arc available for the following purposes: 1999 1998 Building construceon/renovauon S 709,086 2,305 Nancy Milbank Spalding -fine arts program 169,935 175,%8 Ewa Beach advisory board 99,892 190,860 Teen literary program 17,735 43,073 Power hour program 15,429 25,327 Other 138,073 79,769 S 1,150,150 517,302 For the years ended December 31, 1999 and 1998, net assets in the amount of 5269,233 and S300,503, respectively, wero released from donor restrictions by incurring expenses satisfying the restricted purposes or by occurrence of other events specified by donors as follows: 1999 1998 Program services S 239,965 112,473 Purchase of buildings, unprovements and equipment 29,268 188,030 S 269,233 300,503 Per~aeently Restricted Net Assefs At December 31, 1999 and 1998, permanently restricted net asseu consisted of the following: For operations• Growing to Waianae Campaign S 723,030 Pikake 139,000 Castle 50,000 Mary V irginia & C. Herman Tetry 50,000 962,030 Weinberg Foundation -gender equity program 500,000 S 1,462,030 For the years ended December 31, 1999 and 1998, income earoed on permanently rcstrrcted net assets of 526,098 and 535,945, respectively, was not subject to donor-imposed restrictions and, accordingly, has been credited to the appropriate revenue accomt of unrestricted net assets. 20 (Continued) BOYS AND GIRLS CLUB OF HAWAII Notes to Financral Statements December 3l, 1999 and 1998 (8) Pemioo Plan The Corporation participstes m the Pension Trust of Boys' Clubs of Anxrica. The Corporation's agreement of affiliation with the money purchase pension plan provides for a contribution equal to IOY. of participating employees' annual compensation. The Corporation contributed 585,235 anti 570,927 for the years ended December 31, 1999 and 1998, respectively. (9) Commitmeuta The Corporation has a gratis 50-year lease expiring August 2013 with the state of Hawaii for land on which its Honolulu clubhouse building is located. The Corporation also has a gratis 50-year lease expiring Apri12036 with the state of Hawaii for land on which its Waianae clubhouse building v located. The Corporstion also has s noncancelable lease for office space that expires in 2001. Total rent expense under this lease wss approximately 514,700 is 1999. Future minimum lease payments as of December 31, 1999 are: Year ending December 31: 2000 S 14,800 2001 8,800 Total minimum lease payments S 23,600 21 BOYS' AND GIRLS' CLUB OF HAWAII Financial Statements and Schedule of Expenditures of Federal Awards Year ended December 31, 1998 BOYS' AND GIRLS' CLUB OF HAWAII Financial Statements and Schedule of Expenditures of Federal Awards Year ended December 31, 1998 Table of CootenU Page 1. INTRODUCTION Ob~ectrves and Scope of Audit 1 Orgamrst~on of Report Z II. COMPLIANCE AND INTERNAL CONTROL Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditrng StmtdmrLs 3 Report on Compliance with Requirements Applicable to Each Major Program and Internal Control over Compluince m Accordance with OMB Circular A-133 5 Schedule of Expenditures of Federal Awards 7 Schedule of Findings and Questioned Costs 9 III. FINANCIAL STATEMENTS Independent Auditors' Report and Financ~al Statements as of and for the years ended December 31, 1998 and 1997 11 PARTI ]ntroduct~on P 0 Box 4150 Telephone 808 537 7296 Honolulu HI 968 7 211 50 Fax 808 547 9327 December 9, 1999 Board of Directors Boys' and Girls' Club of Hawaii Honolulu, Hawaii: We have completed the financial and compliance audit of the expendttuta of federal awards of Boys' and Girls' Club of Hawaii (Corporation) for the year ended December 31, 1998, and submit herein our reports on the Financial Statements end Schedule of Expenditures of Federal Awards, together with our reports and commrnts on internal control end compliance. The primary purpose of our aud'n was to form an opinion as to the fairness of the Corporation's Financial Statemenu and Schedule of Expenditures of Federal Awards The objectives and scope of the audit arc as follows: OBJECTIVES 1. To provide a bens for an opinion on the fairness of the Financial Statements and Schedule of Expenditures of Federal Awards for the year ended December 31, 1998. 2. To determine whether the Corporation has established a system of effective internal control to manage federal programs and to comply with the applicable laws, regulations, contracts and grams 3. To determine whether the Corporation has complied with laws, regulations, contracts and grants that may have a direct and material effect on its mayor federal program. SCOPE We performed an audit of the Financial Statements and Schedule of Expenditures of Federal Awards for the year ended December 31, 1998 m accordance with generally accepted auditing standards, as adopted by the American Institute of Certified Public Accountants, the standards for financial audits enumerated in Government Arrdning Standards, issued by the Comptroller General of the United States, certain provisions of Oftice of Management and Budget (OMB) Circular A-133, Ardits of Stares, Loca! Governments, and Non profit Organizations, and the applicable sections described in the OMB's Compliance Supplement. wa ter. s.w. ~~r~ Board of Directors Boys' and Girls' Club of Hawau December 9, 1999 ORGANIZATION OF REPORT 7'hts report has been organized into three sections as follows: 1. Section 1, describes briefly the ob~ectrves and scope of our audit and the organization and contents of this report 2 Section II, entitled "Compliance and ]nternal Control," contains our reports on the Cotporat~on's compliance and internal control over financial reporting, the Corporot~on's compliance and mtemal control applicable to ns major programs in accordance with OMB Circular A-133, a schedule of expenditures of federal awards and a schedule of findings and questioned costs 3 Section III, entitled "Financial Statements," includes our report on the financial statements of the Corporation as of and for the years ended December 31, 1998 and 1997 We would Irke to acknowledge the personnel of the Corporation for their cooperation and assistance. Very truly yours, 2 PART II Compliance and Internal Control P o aox also Honolulu, HI 9661Zd150 Report on Compliance and on Internal Control over Financial Reporting Based oo ao Audit of Financial Statemeota Performed in Aceordance with Govnnnreat ArrdiBng Standords Board of Dtrcctors Boys' and Girls' Club of Hawaii We have audrted the financtal statements of Boys' and Girls' Club of Hnwait (Corporation) as of and for the year ended December 31, 1998, and have Issued our report thereon dated October 29, 1999. We conducted our audit to accordance with generally accepted audtting standards and the standards applicable to £nanctal audits contained m Government Audirirrg Standards, Issued by the Comptroller General of the United States Compliance As part of obtaining reasonable assurance about whether the Corporation's financtal statements arc free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on wmpliance with those provisions was not an ob~ecuve of our audit and, accordingly, we do not express such an opinion. 7'he results of our tests disclosed no instances of noncompliance that arc required to be reported under Government Arditrng Standards. Internal Control Over Financial Reporting In planning and performing our audit, we considered the Corporation's internal control over financial reporting to order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over fitisncial reporting Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control over financial reporting that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financtal statements being audrted may occur and not be detected within a timely penod by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control over financtal reporting end its operation that we consider to be matenal weaknesses. 3 sn+c w we w . u s rrr ir+y eMrWiy .,nr r we wear . s.. ~e.e. 'T'his report is intended for the information of the Board of Directors and management of the Corporation and federal awarding agencies However, this report is a matter of public record and its distribution is not limited ~N'(G LL~ October 29, 1999 4 P O Box 4150 Honolulu HI 9fi912-4150 Report on Compliance with Requirements Applicable to Each Major Program and Iatetaal Control over Comptlanee io Accordance with OMB Circular A-133 The Board of Directors Boys' and Girls' Club of Hawaii Compliance We have audited the compliance of The Boys' and Girls' Club of Hawaii (Corporation) with the types of compliance requirements described in the U S. ice ojManagement and Budget (OMB) Crrcalar A-133 complrance Supplement that arc applicable to each of its major federal programs for the year ended December 31, 1998. The Corporation's major federal progrems ere identified in the summery of auditor's results section of the accompanyin8 schedule of findings and questioned costs Compliance with the requiremenu of laws, rcgulaUons, contracts and grants applicable to each of its mayor federal programs is the rcsponsibiliry of the Corporation's management. Our responsibility is to express an opinion on the Corporation's compliance based on our audit. We conducted our audit of compliance in accordance with generally accepted auditing standards; the standards applicable to financial audits contained in Government Airdrtrng Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audrts ojStares. Loca! Go>•ernments, and Nonprofit Organttatrons. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred An audit includes examining, on a test basis, evidence about the Corporation's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on the Corporation's compliance with those rcquircments In our opinion, the Corporation complied, in all material respects, with the requiremenu referred to above that are applicable to each of its major federal programs for the year ended December 31, 1998 However, the results of our auditing procedures disclosed an instance of noncompliance with those requirements that is required to be reported in accordance with OMB Circular A-133 and which is described in the compliance review section of the accompanying schedule of findings and questioned costs as item 98-01 5 s..e ur .ere u.r.us .rr.eax.....wo.. . new a awa new~rer .s++...eww Internal Control Over Compliance The management of the Corporation is responsible for establishing and matntaintng effective internal control over compliance with requirements of laws, regulations, contracu and grants applicable to federal programs In planning and performing our audit, we considered the Corporotton's mtemal control over compliance with requirements that could have a direct and material effect on a major federel program to order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on mtemal control over compliance in accordance with OMB Circular A-133 We noted a certain matter involving the internal control over compliance and its operation that we consider to be a reportable condition. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the mtemal control over compliance that, to our~udgment, could adversely affect the Corporation's ability to administer a mayor federal program in accordance with the applicable requirements of laws, regulations, contracts, and grants. The reportable condition is described in the accompanying schedule of findings and questioned costs as item 98-02 A material weakness is a condition in which the design or operation of one or more of the mtemal control components does not reduce to a relatively low level the risk that noncompliance with the applicable requiremenu of laws, regulations, conttacu, and grants that would be material in relation to a mayor federal program being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. Our consideration of the mtemal control over compliance would not necessarily disclose all matters in the internal control that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses However, we believe that the reportable condition described above is not a material weakness Sebedule of E:peoditura of Federal Awards We have audited the financial statements of the Corporation as of and for the year ended December 31, 1998, and have issued our report thereon dated October 29, 1999. Our audit was_ performed for the purpose of forming an opinion on the financial statements taken as a whole. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysts as required by OMB Circular A-133 and is not a required part of the fiiianctal statements. Such information has been subjected to the auditing procedures applied to the audit of the financial statements end, in our opinion, is fairly stated, in all material respects, in relation to the financial statements taken as a whole. This report is intended for the information and use of the management of the Corporation and federal awarding agencies However, this report is a matter of public record and its distribution is not limited. K~l~(G LL'P October 29, 1999 6 BOYS' AiYD GIROS' CLUB OF HAWAII Schedule of Expenditures of Federal Awards Year ended December 31, 1998 Catalogue of federal domeaHc assistance Federal Federal Gnntor/Program Title number E:pendltures U.S. Department of Housin` and Urban Development: Passed through Kauai County -Community Development Block Grents/Bntitlement Grants 14.218 S 16,407 Passed through City and County of Honolulu, Community Development Block Grant -Community Development Block GrantslSmall Cities Program 14.214 21,922 Passed through State of Hawan, Department of Housing and Community Development - Public and Indian Housing Drug Elimination Program 14.854 96,975 • U.S. Department of Justice: Passed through Ctty and County of Honolulu, Police Department Local Law Enforcemrnt Block Grants Program 16 592 75,000 U.S. Department of Health and Human Services: Psssed [hrough State of Hawaii, Department ofHealth - Matemal and Chdd Health Federal Consolidated Programs 93.110 131,888 • Passed through City and County of Honolulu, Community Development Block Grant -Block Grants for Prevention and Treatment of Substance Abuse 93.959 56,134 U.S. Bureau of Alcohol, Tobacco and Firearms Passed through City and County of Honolulu, Police Department - Akama~ Youth Program - 31,422 Total federal expenditures S 429,748 Denotes mayor federal financial assistance program as defined by OMB Circular A-133. The accompanying notes arc an integral part of this schedule 7 (Continued) BOYS' AND GIRLS' CLUB OF HAWAII Note to the Schedule of Expenditures of Federal Awards Year ended December 31, 1998 (1) Baai+ofPraeatation The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Corporation and is presented on the accrual basis of accounting. The information in thts schedule ~s presented in accordance with the requirements of OMB Circular A-133, .lydits ojStates. Local Governments, and Non-Profit (hganizatrons. Therefore, some amounts presented in this schedule may differ from amounts presented m, or used in the preparation of the financial statements. 8 BOYS' AND GIRLS' CLUB OF HAWAII Schedule of Fmdmgs and Questioned Costs Year ended December 31, 1998 (1) Summary of Auditor's Results: (a) The type of report issued on the financial statements: Uuqualified opiuiou (b) Reportable conditions m mtemal control wcre disclosed by the audit of the financial statements: No Material weaknesses No (c) Noncompliance which is material to the financial statemenu. No (d) Reportable conditions in internal control over major programs: Yes Material weaknesses Na (e) The type of report issued on compliance for mayor programs. Unqualified opinion (f) Any audit findings which arc required to be reported under Section 510(a) of OMB Circular A-133 Yes (g) Mayor programs• U.S Department of Housing snd Urban Development: 14.854 Public and Indian Housing Drug Elimination Program U S Department of Health and Human Services 93.1 10 Matemsl and Child Health Federal Consolidated Programs (h) Dollar threshold used to distinguish between Type A and Type B programs: 5300,000 (i) Auditee qualified as a low-risk auditee under Section. 530 of OMB Circular A-133 No (2) Findings Relating to the Financial Statements Reported io Accordance with GovermrrentAadiring Standards: None 9 (Continued) BOYS' AND GIRLS' CLUB OF HAWAII Schedule of Ftndtngs and Questioned Costs Year ended December 31, ] 998 - (3) Findings and Questions Costs Relating to Federal Awards Quntioned Findingtt/Notscompliance Costs Finding 9&Ol Documentation of Employee Compensation Costs Office of Management and Budget Ctrculsr A-122 (Ctrculsr A-122), Cost Prrnctples for Non- 5 - Profit Orgaxtzartoxs rcqutres the maintenance of reports reflecting the distribution of activity of each employee for all staff members whose compensation is charged, to whole or to part, directly to awards. We noted that the Corporation had proper documentation for employee compensation costs charged to federal award programs to accordance with Circular A-122. However, we noted that in cettatn instances the documentation was not completed on a timely basis Recommendation We recommend that the Corporation Implement procedures to provide for timely prcpantiort end authon7ation of time and effort reports for distnbutton of employee compensation to federal award programs to rnsure compliance with Circular A-122 Finding 95-02 Prncursment Standards Office of Managemrnt and Budget Ctrculsr A-110 (Circular A-110), Uxtjorrn Admmistratrve S - Requrrernents for Graxts axd Agreemexts wrth Instttutroxs of Higher Education. HosprtaLr and Other Non-Profrt Organrzahons requires that all recipients of federal awards establish procurement procedures. We noted that the Corporation personnel responsible for procurement are aware of the federal Hiles and regulations relative to procurement and have incorporated those rules as a part of the Corporation's tntental policies and procedures. Further, we noted no exceptions dunng our test work on compliance over procurement However, we noted that the Corporation does not maintain a formal written policy on procurement procedures Recommendation To ensure compliance with federal rules and regulations, we recommrnd that the Corporation establish a formal written policy of procurement procedures to accordance with Ctrculsr A-110 ]0 PART III Financial Stauments P O Box 4150 Honolulu, HI 988123150 Independent Auditors' Report The Board of Directors Boys' and Gtrls' Club of Hawati. We have audited the accompanying balance shcet of Boys' and Girls' Club of Hawaii as of December 31, 1998 and 1997, and the related statements of activities, cash flows and functional expenses for the years then ended These financial statements are the responsibility of the Cotpontion's managemrnt Our responsibility is to express en opinion on these financial statements based on our audits. We conducted our sudtts in accordance with generally accepted auditing standards and the standards applicable to financial sudtts contained in Government Atdrrrng Standards, issued by the Comptro{ler General of the United States. Those standards require that we plan and perform the audits to obtain reasonable assurance about whetfier the financial statements arc free of materiel misstaument. An audit includes examining, on a test bests, evtdrnce supporting the amounts and disclosures in the financial statements. An audit also includes usessing the accounting principles used end significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion In accordance with Government Audrtrng Standards, we have also issued our report dated October 29, 1999 on our consideration of Boys' and Girls Club of Hawaii's tnteroel control over financial reporting and on our tests of it compliance with certain provisions of laws, regulations, contract, and grants. In our opinion, the financial statement referred to above present fairly, in all matenal respects, the financial position of Boys' and Girls' Club of Hawsit as of December 31, 1998 and 1997, and the changes to tt net asset and it cash flows for the years then ended in conformity with generally accepted accounting principles ~w(G LL'P October 29, 1999 11 ~II,~W Swfi W , u S Yw,/ ~r1y 1w~Mie w • nrr r VNa w~.,.r . s.r wdew BOYS' AND GIRLS' CLUB OF HAWAII Balance Sheets December 31, 1998 and 1997 Assets 1998 1997 Cash and cash equivalents S - 29,259 Prepaid expenses and other 31,983 29,797 Receivables (note 4) Contributions 77,791 218,384 Grants 168,844 237 246,635 218,621 Bwldmgs, improvements and egmpment, less accumulated deprcciat~on and smorivation of 5974,384 and 5833,568 m 1998 and 1997, respectively (note 7) 2,845,749 2,859,170 Long-term investments (note 3) 2,127,412 1,942,208 Total assets S 5,251,779 5,079,055 ~e Liabilities and Net Assets Liabil~tus Accounts payable and accrued expenses S 113,247 173,502 Deferted revenue 22,552 4,264 Total liabilities 135,799 177,766 Net assets. Unrcstncted Designated as quasi-endowment 665,382 480,178 Undestgnated 2,471,266 2,455,771 3,136,648 2,935,949 Temporarily restricted (note 5) 517,302 503,310 Permanently restricted (note 6) 1,462,030 1,462,030 Total net assets 5,115,980 4,901,289 Commitments (notes 8 and 9) Total I~abilrties and net assets S 5,251,779 5,079,055 See accompanying notes to financial statements. 12 a n er ~n e - N N n a r=P rnnrNV r a,~ o F. gr ~ oeN-- _ n ry ~ n~ = R ~ - - n - N ~ I~IIeIIIIIIIIQ_ I II I~~e S Y N M N e N rp Y P_ Ga I ry l l n w~ I I I I I ry~ I I I I k o n ;Y r on _ o o e n « NN n o e R ~ Y y N Y NeS~ Nn~=SC«~ ~ pp.p N P ~j ~~p ppn~~ra N r ~~1'fM'e ,O S .PpN p ~ r Y O I~ - a e - N ^•r ~ 1Y ~ ~ S ~ P ~ .N R r 'i n ~ Q ~ ~3~rv s~a1r ri e ~i« .e r F =r-- r NNnN- H a ri & N 3 ~ _ ~ p& I I I I I I I III I I I I I I I I l e x 3 ~ ~ bf ~ ~ ~~~FxE ~!a I~IISRSIIIII~~ I II I&~~ ~ y ~ N Nr ~ = ~ pn n ¦ S fV ~n N N y ilY Y ~a~~ ~ #,RnaR I a~ ~ ~ ~ a i asn s :.gin= ~ a ~n ~ ~ s x ~ ~ M r N N N r 4 3 E ~ ~ ~ 3 ~ ~ ~ ~ 3 s ~ ~ ~g ° s a e 3 ~ ~ ~ a ~ gY ~ ~ f e 3~~~~ ~ e~ !$~x~ Z~~C ~iJ~Z G = 2 ~i L aa= ~na~ - OP -p-p~ -s Ma ••~O P ~ v-~ nn OP aP~aO ~t rPn~ O • TL S~ P P A. n n n N P n. O n ~ t P n P n ^ i a ~ i ~ShON is OP ~.10'tP ry~~~nn~ vP1 • P ry S^ = N O M O P n O~ A . n- n H Y ~S„ -IffiIg=811 ~I II_lallnal°~~$ ~ ~ e=^ a _ = n _ - nP a - ~ ~ .,n N spy 8 pq E %V^S ~ 0=I IS~O~ ~O 1~POf NPryE I~ M1P P L` ~-01\V~ SIPY SON ~a h=~ M • _ ^ MnP O MME M. P^ =^O ¦ ex~ a o.~I~asa a- $~I~Bn-.I~-r"s,Eo Per w Re_ annn _ .~•an~ P .O'1 i ~ i ~ n~~ ~ nnan r'O pia ~~w .Pn~~ ~Sn R O ~ p a ~ NP~SI-'~N Y\1M .N R____PP~e ~n n.~nr .n~s ¦ ~ O R n n - 8 Y ~ iP^S I~I_Pal ~ =1~1=_Iry„-nl=~y~ r O = ~ p A ~ O h •Ol _ LL i _ E Pa:~ x as ~n n.. w$ -:133ry ae t ~ ~ _ _ .p s asnaa_ _ _ - a~~ f Mw~ ~p~~w rvn ~ v P N - Z s ~ i~ ~ ~ a ~E i a ~ ~t~. ~~r ~ BOYS' AND GIRLS' CLUB OF HAWAII Notes to Financ~al Statements December 31, 1998 and 1997 (I) Organiuttion and Basis of Accounting (a) Organization The Boys' and Girls' Club of Hawaii (Corporation) was organized under the laws of the state of Hawau for the purpose of organizing, maintaining and operating a boys' and gels' club to provide for the physical, mental and moral education and conditioning of boys and girls who arc residents of the state of Hawau By action of the board of directors, the programs of the Corporation are coeducational. The Corporation is organized exclusively for charitable and educational purposes The name of the Corporation, originally known as tht Lester McCoy Boys' Club until 1975, was officially changed from Boys' Club of Honolulu to Boys' and Girls' Club of Honolulu in 1984 and to Boy's and Girl's Club of Hawaii in 1998. The Will of the late Hazel C McCoy provided the following "ARTICLE THIRD 1 give and bequeath the following sums: (1) to Lester McCoy Boys' Club of Honolulu, Hawaii, which was established by me in 1969, the sum of TWO HUNDRED FIFTY THOUSAND DOLLARS (5250,000). I appoint CHARLES SPALDING as chairman, THOMAS BALDING, ]OHN COONLEY and GEORGE W SUMMER, IR. to serve as trustees of this fund without compensation I empower said trustees to expend the principal or income of this fund in their discretion for furthering the administration and the purposes of this organization, which include the furtherance of proper physical, mental and moral growth for boys of this community In the event of the death, resignation or incapability of any of said trustees, the remaining trustees or trustee shall appoint a successor or successors. No bond shall be required of said trustees, nor shall they be required to file accounts in any court," In 1980 the Corporation became a member agency of the Aloha United Way. (6J Financial Statement Presentation Net assets and public support, revenues and gains losses and expenses are classified based on the existence or absence of donor-imposed restnctions. Accordingly, net assets of the Corporation and changes therein are classified and reported as follows: Unrestricted Net Aueb -Net assets not sub/act to donor-imposed stipulations. Temporarily Restricted Net Asseb -Net assets subject to donor-imposed stipulations that may or will be met either by actions of the Coiporation and/or the passage of time 16 (Continued) BOYS' AND GIRLS' CLUB OF HAWAII Notes to Financial Statements December 31, 1998 and 1997 Permaaeatly Restricted Net Assets -Net assets subject to donor-imposed stipulations that must be maintained permanently by the Corporation. The donors of these assets permit the Corporation to use all of the income earned on related investments for general or specific purposes (c) Cash Equivalents For purposes of the statements of cash flows, the Corporation considers all instruments with original maturities of three months or less to be cash equivalents (d) Investments Equity securities with readily determinable fair values and all investments in debt securities arc reported at fair value with unrealized gains and losses included to the statement of activities Gains and losses on investments are reported in the statement of activtks as increases or decreases in unrestricted net assets unless their use is temporarily or permanently restricted by explicit donor stipulations or by law. (e) Buildings, Leasehold Improvements and Equipment Buildings, leasehold tmprovements and equipment are capitalized at cost, if purchased, or at fair market value at the date of the donation. Assets contributed for which the fair market value is not determinable at the date of donation arc recorded as support if and when such values arc deterinined Depreciation and amortization is calculated on the straight-line basis over estimated useful Itves as follows: Years Buildings and tmprovements 10 - 45 Fumiturc and equipment 4 - 15 The Corporation rcpoRs gifts of buildings and egwpment as unrestricted support unless explicit donor stipulations specify how the donated assets must be used Gigs of long-lived assets with explicit restrictions that specify how the assets are to be used and gifts of cash or other assets that must be used to acquire long-lived assets arc reported as restricted support. Absent explicit donor stipulations about how long those long-lived assets must be maintained, the Corporation reports expirations of donor restrictions when the donated or acquired long-lived assets arc placed in service. (n Contributions Contributions arc recorded in the period received. Unconditional promises to give (contributions receivable) that are expected to be collected within one year are recorded at net rcali~abk value. Contributions receivable that are expected to be collected in future years are recorded at the present value of their estimated future cuh flows. The discounts on those amounts arc computed using risk- 17 (Continued) BOYS' AND GIRLS' CLUB OF HAWAII Notes to Financial Statements December 31, 1998 and 1997 free interest rates applicable to the years in which the promises are received Amortization of the discounts is included in contributions revenue Conditional contributions arc recorded at their estimated fair value in the period the conditions are met or in the period received if there is only a remote likelihood that those conditions will not be met. The Corporation reports gifts of cash and other assets as restricted support tf they arc received with donor stipulations that limit the use of the donated assets. When a donor restriction expires, that is, when a stipulated time restriction ends or purpose restriction is accomplished, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions Reclassifications Certain reclassifications have been made to the 1997 financial statements to conform with the 1998 financial statement presentations Such reclassifications had no effect on the previously reported change in net assets. (h) Impairment ojlong-Lived Assets and Long-Lived Assets to Be Disposed Oj The Corporation accounts for long-lived asseu in accordance with the provisions of SFAS No. 121, Accormtrng for the Imparrment ojlong-Lrved Assets and jor Long-Lived Assets to Bt Drspased Oj This Statement requires that long-lived assets and certain identifiable intangibles be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future net cash flows expected to be generated by the asset [f such assets arc considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceed the fair value of the resets (i) Use ojEs[itrra[es The management of the Corporation has made a number of estimates and assumptions relating to the reporting of assets and liabilities and the disclosure of contingent assets and lubilities to prepare these financial statements in conformity with generally atxepted accounting principks. Actual results could differ from those estimates. (2) Tax Status The Corporation is classified as a publicly supported organization as defined in the Internal Revenue Code Sections 509(axl) and 501(cx3) and is exempt from federal income tax under Section 501(a). 1 B (Continued) BOYS' AND GIRLS' CLUB OF HAWAII Notes to Financial Statements December 31, 1998 and 1997 (3) IuvatmenU Investments in marketable secunties are stated at fair market value. Fair market value is based on quoted market prices As of December 31, 1998 and 1997, investments are classified as long-term as follows: 1998 1997 Permanently restricted $ 1,462,030 1,462,030 Designated as quest-endowment 665,382 480,178 'total long-term investments $ 2,127,412 1,942,208 A summary of long-tens investments at December 31, 1998 and 1997 follows Carryiu` Coat value 1998: Cash $ 223,341 223,341 Receivables 16,067 16,067 'time certificau of deposit 500,000 500,000 Marketable secunties. Common stocks 558,914 861,673 Corporate bonds 114,325 121,980 U.S. Government sectuities 338,056 368,133 Mutual funds-equity 36,645 36,218 S 1,787,348 2,127,412 1997 Cash $ 79,650 79,650 Time certificate of deposit 500,000 500,000 Marketable securities• Common stacks 598,860 810,920 Corporate bonds 114,325 118,211 U S. Govemmrnt securities 368,074 388,475 Mutual funds-equity 52,360 44,952 S 1,713,269 1,942,208 19 (Conttntted) BOYS' AND GIRLS' CLUB OF HAWAII Notes to Financ~al Statements December 31. 1998 and 1997 (4) Contributious and GranU Receivable Contributions and grants recnvable due to less than one year at December 31, 1998 and 1997 were 5200,635 and 5151,621, respectively Contributions receivable at December 31, 1998 and 1997 due m one to five years follows• 1998 1997 Contributions to be received in one to five years S 50,000 75,000 Less dtscountto prcxnt value (6%) (4,000) (8,000) S 46,000 67,000 (5) Temporarily Restricted Net AsseU Temporarily resricted net assets at December 31, 1998 and 1997 arc available for the following purpoxs. 1998 1997 Butldmg construct~on/rcnovation S 2,305 174,852 Ewe Beach advisory board 190,860 78,045 Nancy Milbank Spalding -fine arts program 175,968 165,968 Teen Irtenry program 43,073 - Power hour program 25,327 27,074 Fine arts program - 5,034 Other 79,769 52,337 S 517,302 503,310 For the years ended December 31, 1998 and 1997, net asxts in the amount of 5300,503 and 51,316,249, respectively, were released from donor restrictions by incumng expenxs satisfying the restricted purpoxs or by occurrence of other events specified by donors as follows: 1998 1997 • Purchase of buildings, improvements and equipment S 188,030 1,241,354 Program xrvices 112,473 74,895 S 300,503 1,316,249 20 (Continued) BOYS' AND GIRLS' CLUB OF HAWAII Notes to Financial Statements December 31, 1998 and 1997 (6) Permanently Restricted Net Assets At December 31, 1998 and 1997, permanently rcstncted net assets consisted of the following• For operations Growing to Weianae Campaign S 723,030 Pikake 139,000 Castle 50,000 Mary Virginia & C. Herman Terry 50,000 962,030 Weinberg Foundation -gender equity program 500,000 S 1,462,030 For the years ended December 31, 1998 and 1997, income earned on peimanently restricted net assets of 535,945 and 546,091, respectively, was not subject to donor-imposed restrictions and, accordingly, has been credited to the appropriate revenue account of unrestricted net assets Bnildiugs, ImprovemenU and Equipment At December 31, 1998 and 1997, buildings, improvements and equipment consisted of the following: 1998 1997 Honolulu clubhouse building S 2,187,202 1,798,467 Waianae clubhouse building 981,586 981,586 Equipment 344,488 281,844 Ewa sprung structure 86,243 86,243 Kauai clubhouse building 82,248 82,248 Aliamanu clubhouse building 73,546 73,546 Leasehold improvements 64,820 54,878 Construction in progess - 333,926 Total cost 3,820,133 3,692,738 Less accumulated depreciaUOn and amortization (974,384) (833,568) Net buildings, improvements and equipment 5 2,845,749 2,859,170 21 (Continued) BOYS' AND GIRLS' CLUB OF HAWAII Notes to Financial Statements December 31, 1998 and 1997 (8) Pension Plan The Corporation participates in the Pension Trust of Boys' Clubs of America The Corporation's agreement of affiliation with the money purchase pension plan provides for a contribution equal to 10% of participating employees' annual compensation The Corporation contributed 570,927 and 546,713 for the years ended December 31, 1998 and 1997, respectively. (9) Commitments The Corporation has a gratis 50-year lease expiring August 2013 with the state of Hawaii for land on which its Honolulu clubhouse balding is located. The Corporation also has a gratis 50-year lease expiring Apri12036 with the state of Hawaii for land on which iu Waianae clubhouse budding is located 22 ARTHUR K. KUWAHARA ~rl~Qed ~'~o ~OYNt1l4IfL AN ACCOUNTANCY copPORAT1oN 1600 KAPIOLANI BLVD, SIATE 1040, f10P10LULU, I1AWA4 9fie14 PI~ZONE taOBl 942 7789 FA% NO, laOal 942 1919 ?~q/, /Zp~~urrv GG ~/f 1' l/,c1.9 C.Gt/.t/j Of /7~/Y000icy lJ hl /~Klf1' /¢L~• ~ ~i0~ s~O.y~.tcci ~r 5'G?.tG Dear /L/'C• N'4'~A'aJsj As you requested, i have prepared the enclosed returns from information which you submitted: The original of each return should be dated, signed and filed in accordance with the filing instructions attached to the copy of the return. The copy should ba retained for your tiles. Ttte returns were prepared primarily from data furnished to me. before signing the returns, you should review the stated income, deductions, dependents, etc, to ensure that there are no omissions or misstatements. I have made no attempt to verify any information supplied to me. Also enclosed is the data you furnished for my use in preparing the returns. Upon an audit oP the returns, requests may be made for supporting documentation. Therefore, I recommnend that you retain all pertinent records. I appreciate this opportunity to serve you. Please contact me if you have any questions or if I may be of further assistance. Since~ly, Arth/?ur K. Kuwahara Certified Public Accountant AKK:eb ARTHUR K. KUWAHARA ~~e»~i~.etd 5~i6('a ,t~eavtNela~xl AN ACCOUNTANCY CORPORATION 190o XAPIOLANI el_.w .suite 1 aw. HONOUJw, HAwAU 9991 a PHONE 1608) 942.7789 FAX NO. (9081 942.15 FILING INSTRUCTIONS RETURN OF ORGANIZATIONS EXEMPT FROM INCOME TAX Q ,l(~FORM 990) Taxpayer ~?yYIS f l/.~45 ~s/B o~ ~7.vacci~,S, Taxable Year Ended An officer must sign and date the return and forward it on or before ~'.T~•7~ to the: Internal Revenue Service Ogden, Utah 89201-0027 orae No 1ses.aoo F«m 990 Return of Organization Exempt From Income Tax 1998 Under ssctlon 501(e) of the Internal Revsnus Coda (except black lung benefit trust or private foundation) or eectlon 4947(x)(1) nonexempt eharltabls trust Tnro Form le Dprim,aa b a» Truaary OpM b Public Namr Re+nn Stoic. Note 77Je «gen¢eton nmY hew f0 uas a aropY ~ tlua nrhrm b sebay stab repWilg /e9Uaerrienla. Inepeclbn A For the 199! calendar year, OR to year period bplnMng ,1990, and endllq ,1 g B CMtX d ryeeee C NNne N erganrsatlon D EmproyN Idenalkatlon number ? Ginpidid°"' usi"ea, BOYS b GIRLS CLUB OF HONOLULU 99-6005907 InNr ndrn pree x NumbN and abeN PO box 11 meY b not delrvNw b altNl w«ns) Ro«rvsulro E TNephone number Flnr rNwn WW a.. 1523 KALAKAUA AVE. 202 I,rrierulw rNUrn ap.uec Cry «ltlmi, sror «eourlby, aw 2P+~ Irequkee rw la Inesuo- F CMtli? ~ If esmptlan ePPgcawn ~yr~y„g) r.a. HONOLULU HAWAII 96826 ropNgyq G Typs of «ganizallon 6lsngt under ssrilm SOt(c) ( 3 ) ~ (Insect number) OR ? ssctlon 4917(axt) nannatrpl dunlabis oust Note. Sedxvr 501(cX3) exempt orgrilretbns end 4w7(y(f) normxsmpt dirRetre Wafa MUST attach • cnrlptsYd SoMdtals A (Fam 990) H(e) b tlus a 9r«+P rNurn hlw f« ellElreat ~ Yea ®No I r NYr box N H u chNYie'YU; error four-olpK W«+P exempban mmbN (GEN) ? (b) r'Yaa • wror We numWr a aeuaW M vAkrh eaa noun b aletl ? J M.cwntlrlp metlua ~ Caen ®Acuur tcl b tlib ¦ aeperaro realm alw by r orpenzatlon cowed by a group nJlnp7 ~ Yas ®No p~ ( ? K Chock hue ? ? 11 IM orgenuitloril press recaipb an n«mry rrot more ban i25 000 TM orparuzatlon new not Ilro a rNUm wrh IM IRS, bN Ir 11 recrwtl ¦ Form 000 Package N IM mall, II ahouW Eta • rNUm wltlloW ari.oar tlaro Soma eroroe nquln • complero return Nob• fvmi 990£Z may N used by orpriesEons wlh pose rsapfa Mas Man 5100,000 end fofU esssra As* Uren t?50,000 st and d year ' RArt 1 ~ Revenue, Ex arses, and Chan ss in Net Assets or Fund Balances (See Speufie Instrudlons on page 13 ) 1 Contributions, gifts, gents, and similar amounts received a Dlrectpubllcsupport 1a 405 161 b Indirect public support 1b , c Government contributions (grants) 1c 1 399 1 d Total (add Imes 1 a through 1c) (attach schedule of contributors) (cesh 5 nonrash S ) 1d 2 101 921 2 Program service rwenue inducting government fees and contracts (from Part VII, line 93) 2 3 Membership dues and acsesaments 3 67 8 4 9 4 Interest an savings and temporary cash Investments 4 S Dividends and Interest from securities 5 5 4 819 Oa Gross rents 6a 18 130 b Less rental expenses 6b c Net rental Income or (loss) (subtract line 6b from Ilne 6a) OC 18 13 0 7 Other Investment Income (describe ? 7 Ba Gross amount from sale of assets other W SeaNtles (e? onr ~ than inventory 7 4 6 17 7 ea b Less cost « oih« bwls srid sales e~eruiss 616 5 9 4 0b c Gain or (loss) (attach schedule) 129 583 Bc d Net gain or (loss) (combine Ilne Bc, columns (A) and (B)) Od 12 9 , 5 8 3 9 Special events and activities (attach schedule) a Gross revenue (not lnduding S of contributions reported on Ilne 1a) 9a 318 636 b Less direct expenses other than fundraising expenses 8b 9 9 17 5 c Net income or (loss) Irom speual events (subtract Ilne 9b from Ilne 9a) 9c 2 2 4 9 61 10a Gross sales of inventory, less returns and allowances t0a 21 071 b Less cost of goods sold 10b 9 8 2 8 e Gross prollt «(loss) tram saba d Inventory (attach schedule) (subtract bee tOb tram fns 10x) tOc 11 2 9 3 11 Other revenue (from Part VII, Ilne 103) 11 3 691 12 Total revenue add Imes 1d, 2, 3, 4, 5, 6c, 7, Bd, 9c, 10c, and 11) 12 2 611 69 2 13 Program services (from Ilne 44, column (B)) 13 1 987 812 14 Management and general (Irom Ilne 44, column (C)) 14 3 68 8 3 9 15 Fundraismg (from Ilne 44, coumn (D)) 15 151 4 2 5 ~ 16 Payments to affiliates (attach schedule) 16 17 Total ax snses add lines 16 and 44, column A 17 2 508 07 6 18 Excess ar (deficit) for the year (subVact line 17 from Ilne 12) 10 103 566 19 Net assets or fund balances al txglnning of year (from Imo 73, column (A)) 19 9 901 28 9 ~ 20 Other changes In net assets or turd balances (attach explanatlan) 20 111 12 5 = 21 Net assets or fund balances at end of ear combine Imes 18 19, and 20 21 5 1 15 98 0 For Paperwork Reduction Ai:t Notlee, sac papa 7 of tM eeparNe Inetruetlons Ise farm 990 (fees) STF FEDnI]F 1 Fain fNe (trig Papa 2 R II Statement of All apW><albns moat compete aAUmn(A)Cdumna(B),(C),.m(D)ari raquxad kr sacsonwt(c)(7)ra7 (1)aiarsaatlons Functional Ex ansas and aacaanai~7(a)11)noncempdWtdtablatrwhbulapuonallorotlrra(s..sr.arklnsaectwnampaiatT) 00 not nclude amounts reported Oct ine (ly Total ta) Program tC) Msnaparnra (D) Fagraraap 5b, 8b, 9b, 10b, or 16 0l PaR 1 aarNUa and general 22 Grants and allocetronc (attach schedule) (casl+t narashi ) 22 23 Sptxllic atsWatce to xldlYlduala (attach schedule) 23 24 Retells geld to a br mtmbes (attach schedule) 24 y_; _ 25 Compensation of officers, directors, etc 25 26 Othersalarlosandwages 26 1 097 054 921 158 69 989 105 912 27 Penwon plan conlrrbutlons 27 28 Olheramployeebenefits 28 181 115 142 052 35 024 9 039 28 Payrolltaxea 28 109 118 83 179 15 353 5 586 30 Professional fundralsing tees 30 31 Accounting fees 31 32 Legal fees 32 33 Suppllas 33 191 320 155 243 32 897 3 230 34 Telephone 34 2 7 7 6 9 16 3 5 3 11 411 35 Poslageandahlpprng 35 6 588 1 949 2 027 2 612 36 Occupancy 36 11 911 7 4 2 11 169 37 Equipment rental and maintenance 37 15 211 9 599 5 612 38 Piloting and publlratlona 38 11 5 9 9 4 0 62 1 37 5 6 112 38 Travel 38 56 024 95 570 10 361 93 40 Conferences, conventions, end meetings 40 97 095 26 957 19 332 806 41 Inlerat 41 42 Depreciellon, dapletlon, etc (attach schedule) 42 14 2 3 6 4 14 2 3 6 4 47 Other expenses (ltemlzs) a 43a b SEE ATTACHED SCHEDULE 43b 615 963 438 584 154 399 23 035 c 43c d 43d e 43 44 Total hnedonal sapansp (add inns 72 tlsagh c31 OrpwraWns coin cdumue- uwaloraerosaura•is 14 4 508 076 1 987 812 368 839 151 925 Reporting of Joint Costs. -Did you report In column (B) (Program services) any )olnt costs from a combined edurattonal campaign and fundrerarng sollcilatton9 ? ~ Yes ~ No II'Yes; enter p) the aggregate amcunl of Ihae )ant costa i ; U9 the amount allocated to Prograrl services S , (Ih?the amount alocated to eM and enact i ,and (Iv) the amount sllocated to fundraR S Pgti III Statement of Pro ram Ssrvics Aceom Ilshments (See Speafic Instructrone on age 20 ) Whatrstheorganizatlon'spnmaryexemptpurpossl?SEE ATTACHED STATEMENT Roprunssrvks AC organratians must descnbe Cher exmpt pugrose arhsvemesa n aclea and concise manner State the number olclretts served, publcalens r~a.wa smka» issued, etc Dacuss achlwamenls that are nd measurable (Batten 501(c)(3) and (4) organu ahons and 4947(a)(1) raneaempl chartable Wsls NI wa wa must also enttr the amaunl of grants and allocations to others) ~w,~rN tQ,`~'a,,,°Y1 a ATHLETLC DEPT_`.50~------------------------------------- 9ASKE'L9P.I~L_ LEBC~U.E,_ FL&G _eQQTBALL ~ _~CQIJ.EYBBLL,_ ,T9Dfl~ _ _ _ _ _ _ _ _ fIEIGHT TRP,INI>y~i---------------------------------------- (Grants and allocations S ) 4 9 3 90 6 b SOCIAI= REC€2~ATI0N DEPT= 30$_________________ GAME R0O_M ACTI_VITIES~ _LIBR_ARY, _COMPUTER_ CLASSES~_ DANCE,_ _ _ _ _ PI8N4_~.s~9N~~_~o_oX~NG_~LAs_sEE--------------------------- (Grants and allocations i ) 2 9 6 3 4 4 c ART_6 CRAFTS_DEPT =_10$_________________________________ WOODWORK CL_ASS_ES_,_ OTHER _SKILL_ BUILDING_ CLASSES _ _ _ _ _ _ _ _ _ _ _ _ (Grante and allocations S ) 9 8 , 7 81 d FINE_A[iTS_PEET-=-10$------------------------------------ CERAMICS~_ NEEDLE WOjtK~ _PAPIER_ MACHE'~_ WATER COLORS _QILS _ _ _ (Grants and allocations i ) 98 7 81 e Other o ram services attach schedule) (Grants and allocations i ) f Total of Program Servke Expenps (should equal Irne 44, column (B), Program services) ? 987, 812 e1F FE01aSY 3 ~Mm eN (feral ~N~ ~ Pelt IV Balance Sheets (See Speclflc Instructions on page 20 ) Note. l4Riero rsqursd, adacfred schsduNa and amounts wdhn fM descnplx]n (A) 1a1 mArnn shouldW hx arid-d--year sFnounra Doty Beginnvq d year End d year 45 Cash-non interest-bearing 108 909 45 223 391 46 Savings and temporary cash investments 500 000 46 500 000 47a Accounts receivable 47a b Less allowance for doubtful accounts 47b 47c 48a Pledges receivable 48a 7 7 7 91 - b Less allowance fordoubttulaccounls 48b 218 384 48e 77 791 49 Grants receivable 2 37 49 168 8 4 4 50 Receivables from ofOcers, directors, Trustees, and key employees (attach schedule) 50 51a Other notes end loans recavable (attach schedule) Sta m b Less allowance for doubllul accounts 51b 51c 52 Inventories for sale or use S2 53 Prspaid expenses and deferred charges 2 9 7 97 S3 31 9 8 3 54 Investments-securibes(attachachedule) 1 362 558 LK 1 404 071 SSa Investments -land, buildings, and - equipment bans Sia b less accumulated depreciation (attach schedule) SSb 55e 56 Investments -other (attach schedule) S6 57a Land, buildings, and equipment basis 57a 3 , 8 2 0 , 13 3 b Less accumulated depreGalion (attach schedule) 57b 9 7 4 3 8 9 2 8 5 9 17 0 57c 2 8 4 5 7 4 9 58 Other assets (describe ? ) 58 59 Total assets add Imes 45 Ihrou h 58 must ual line 74 5 0 7 9 0 5 5 SB 5 2 51 7 7 9 60 Acwunls payable and accrued expenses 17 3 5 0 2 60 113 2 9 7 61 Grants payable 61 62 Deferred revenue 4 2 6 9 62 2 2 5 5 2 0 63 Loans from officers, directors, Trustees, end key employees (attach ~ schedule) 63 64a Tax-exempt bond liabilities (attach schedule) 64a ~ b Mortgages and other notes payable (attach schedule) 64b 65 Other liabilities (desuibe ? ) 65 66 Total liabilities add lines 601hrou h 65 177 7 6 6 66 135 7 9 9 Organintions that follow SFAS 117, check here ? Q and complete Imes 871hrough 69 and Imes 73 and 74 ~ 67 unrestricted 2 935 999 87 3 136 648 ~ 68 Temporanly restncted 503 310 BB 517 302 m 69 Permanentlyrestrided 1 962 030 68 1 962 030 ~ Organizations that do not follow SFAS 117, check here ? ? and LL complete Imes 70 through 74 `0 70 Capital stock, trust prinapel, or current lands 70 ~ 71 paid-in or capilal surplus, or land, building, and equipment fund 71 ee 72 Retained earnings, endowment, accumulated income, or other funds 72 73 Total net assets or fund balances (add Imes 67 through 69 OR Imes i 701hrough 72, column (A) must equal hoe 19 and column (B) must equallina2l) 9 901 289 73 5 115 980 74 Total Ilabilities and net assets I fund balancss add Ilnes 66 end 73 5 07 9 055 74 5 251 7 7 9 Form 990 is available for public inspection and, for some pecpls, serves as the pnmery or sds aourco of informebon abcul a particular organization How the public perceives an organization in such cases may ba determined try the information presented on its return Therefore, please make sure the return is complete and accurate and fully desalbes, in Part III, the organization's programs and accomplishments STF fEOtr3]F ] Fain 9a0llaae) Ppr 4 P11rt IY-A Reconclllatlon of Revenue per Audited Part IV-B Reeoncillatlon of Expenses par Audited Financial Statements with Revenue per Financial Statements with Expenses per Return (See S eclflc Instructions, a e 22) Return a Total reveynle, gawla, and other wppoA Pg a To[al expenses and losses per wdded linanwl afausneds ? a 2 8 2 6 7 7 0 audited financial statements ? a 2, 612 , 0 7 9 b Amounts irtrJudad on line a but not b Amounts Incuded on line a but not on line 12, Form 990 on line 17, Form 990 (1) Nel unrealized gains (1) Donated services on investments S 111, 12 5 and use of facilities i (2) Donated sarvicec ~ _ (2) Pnor year edtustments ' and use of facilities S reported on line 20, (3) Recovenes of prior Form 990 S year grants S (3) Losses reported on (4) Other (speedy) tine 20, Form 990 S ; _ 9b - 94 , 175 ~ (4) Other (speGfy) ~ ~ lOb - 9,828: 104,003 '9 9b - 99,175 ~`~~~~N'<_< Add amounts on lines(1?thraugh(4?? b 215 128 lOb - 9,828 S 104,003 Addamounlsonlines(1)through(4)? b 104 003 c Line a minus Tine b ? c 2 611 692 c Line a minus line b ? c 2 508 076 d Amounts Included an line 12, ~ ` ^ - - d Amounts inUuded on line 17, y Form 990 but not on tine r Y~;~ ~ Form 990 but not on Une a: ~1p ' •.r., i ~ _ (1) Investment expanses ; ~ (1) Investment expenses s; not included on tine not included on tine a 6b, Form B90 S - 6b, Form 990 S (2) Other (specify) :a;` ~ (2) Other (speafy) C ' t. Yp ~."p k t,~ ~ w~,. ,j - Add amounts on lines (1) and (2) ? d Add amounts on Ilnes (1) and (2) ? d • Total revenue per tine 12, Form 990 a Total expenses px tine 17, Form 990 (line c plus line d) ? • 2 , 611, 6 4 2 line c lua lined ? • 2 50 8 07 6 P?rt V Llst of Officers, Directors, Trustees, and Key Employees (Lest each one even If not compensated, see Specific InsWctions on pa a 22 ) lal nn• •nd arag• hours Prr IG) Canprnutbn lot cwe,rm. b 1~ F~.nw (.y Nam• and adtlroa w••k drwhd N pwitlon (lf hoe P•~. wnpWrr errM pre a aaxuN and otlrr mbr -0.1 erlrnr• m„pwwrb, aYOw•nc0 SEE SCHEDULE ATTACHED 75 Dd airy Dicer, dextor, auslee, a key empWyea recave aggrpab cdmpensalan of mare than 5100.000 from your orgarlvanon and tir ielaled aigeistaeons, of whrh maa 0iat 110,000 was provided W the related orgaruseeons7 ? ? Yes ®No If 'Yes 'attach scfredule -see Specific Instrulions on page 22 STF fE01rI]F ~ Fain eeo (leee) Paw 5 Pill VI Other Information (See Specific Instructions on pa a 23) Yss No 76 Old the aganizallon engage N aiy actmly rid previously reported W the IRS7 If 'Yes,' a0ach a deleted description of earn actinly • 78 X 77 Were any changes made in the organizing or governing documents but not reported to the IRS? 77 X If'Yes," attach a conformed copy of the changes 78a Did the organiralron haw unrdaled business gross income of =1,000 a more during the ~ coupled try Ous relum7 78a X b If 'Yes,' has it fled a tax retum on Form 990•T for this year? 78b 79 Was Ihere a tiquidalan, dissolution, lemimeliai, a substailul contiactan during Ore yea(? If Yes; attach a statement 7g X 80a Is the argariirahan related (oNer than by assocu'dxxi wNh a stalewde a nationwxle organiraliori) through common manbership, governing bodies, wstees, olAcers, etc , to any ether eaempl a nalmarrpt aganuahon7 BOa X b If'Yes; enter the name of the orgarzation ? and check whether it is ? exempt OR ? nonexempt 81a Enter the amount of political expenditures, direct or indirect, as described in the instructions for line 81 81a b Did the organization file Form 1120-POD for this year? 81b 82a Did the organization receive donated services or the use of materials, equipment, or facilities at no charge or at substantially less then felt rental value? B$e X b It'Yes,' you may indicate the value of these items horn. Do not include this amount ' as revenue in Part I or as an expense in Part II (See instructions for reporting in Part III) 82b , 83a Did the organization comply with the public inspection requirements for returns and axartiptloA appliu0ons7.. 83a X b Did the organization comply with the disclosure requirements relating to quid pro quo contributlons7 83b X 84a Did the organization aolkit any contribuliona a gilts that were not tax daduclible9 84a X b If 'Yes,' did the organization include with every solicitation an express statement that such contnbutwns or gifts were not tax deduclible7 84b BS 501(c)(4), (5), or (6) organaafrons - a Were substantially ell dues nondaducible by members? 85a b Did the organization make only in-house lobbying expenditures a( 52,000 or less? BSb If 'Yes' was answered to either 85a or 85b, do not complete BSc through 85h below unless the organizallon received a waiver for proxy taz owed for tho poor year c Dues, assessments, and similar amounts from members 85e d Section 162(e) lobbying and political expenditures BSd a Aggregate nondeductible amount of seclion 8033(e)(1)(A) dues notices 85e f Taxable amount oflobbying and pDlitiwl expenditures (hoe 85d leas BSe) 851 g Does the organization Ned to pay the section 6033(e) tax on the amount in 8519 BSg h H sedxm 8033(e)(1NA) dues notices were sent, does 8x oigaiiaalxn agree to add the artiotxit M 851 to ds ie'naiable esMute d due aeocable to nondeductible bbbyeg and pDtite:al eigiaWdures br the bNowuy lax yettR 85h 86 301(c)(7) organaafions - Enter a Initiation fees end capital contributions included on line 12 86a b Gross receipts, included on line 12, for public use of dub facilities 86b 87 501(c)(12) organaatxms -Enter a Gross income from members or shareholders 87a b Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them) 87b BB At any time during the year, did the organization own a 50°/a or greater interest in a taxable coryoration or partnersfup~ If "Yes,' complete Part IX 88 X 89a 501(c)(3) organaafxuis -Enter Amount of tax imposed on the organization during the year under section 4911 ? 0 ,section 4912 ? 0 , seGion 4955 ? 0 b 501(cJ(3) and 501(c)(4) organ¢afxins -Did the orgamzation engage in any section 4958 excess benefit Iransaclion during the year? If "Yes,' attach a statement explaining each transaction 89b X c Enter Amount of tax imposed on the organisation managers or disqualified persons during the year under sections 4912, 4955, and 4958 ? 0 d Enter Amount of tax in 89c, above, reimbursed by the organization ? 0 90a Lisl the slates wdh which a wpy of this return is filed ? b Number of employees employed in the pay period that includes March 12, 1996 (See instructions) 90b 60 91 The books are in careof?BOYS b GIRLS CLUB OE HONOLULU Telephonsno?808-999- Locatedat? 1523 KALAKAUA AVE., 8202, HONOLULU_HI ZIP + 4?96826 92 Secfron 4947(a)(i) nonexempt chanfaWe trusts fipng Form 990 m 4eu o/ Form 1041- Check here ? ? and enter the amount of lax-exempt interest roceived or accrued during the tax year ? ~ 92 STF FEDt@]F S Fpm aso (law) Papa 6 Part VII Anal sls of Income-Producin ActivlGss (See S eciflc Instructlons on pa 27 Enter gross amounts unleaa otherwise Urvelalad buahass Incarr Fxiudad ty ascsan atz, eta, a eta (E) Indicated 1~1 (8) (C) (p) Ratstad or 93 Program service revenue Business cads Anaunt EzcWsan cods Mwunt f uno0on a b c d • ( MedlcarelMedlcaid payments g Fca and conftaGa ttom gotlemnaM agenda 94 Membership dues and assessments 3 67 8 4 9 95 In1erW on Savplgs and Wnporary cash wresMenls 96 Dividends and Interest from secuntlss 14 54 819 97 Nal rental income a (loss) from reel estate - ~ ~'r;' - - ' `4 .-4'-° a debt-financed property b nol debt-financed property 16 16 130 98 Nei rarlW Income or (bas) Oam personal property 99 Other Invactmant income 100 Gain or (loan) 6om sales d assets other Own hventory 18 12 9 5 8 3 101 Net income or (loss) from special events 229 4 61 102 Gross profit or (loss) from seise of Inventory 11 2 9 3 103 Other revenue a MISCELLANEOUS 3 641 b c d s 104 Subtotal (add wtumna (e), (D), and (E)) 2 7 4 017 2 35 7 0 4 105 Total (add Ilna 104, columns (B), (D), and (E)) ? 509, 721 Note: Lure 105 sine id, PaK 1, should a ual fhs emounf on Me 12, Part I ) Raft VIII ~ Relationahi of Actlvitles to the Aeeom Ilshment of Exam t Purposes (See Specific Instructlons on page 2e ) lJne No Explain haw each adMty for whkh Income u repaMd h caharn (E) d PaR VII aorerWulad hgonandy to the accamptlahnlsnt d tlr ~ argahwallorl'a exanp purposes (atMr Ulan by lxovtllrp funds fu such pwpaea) THE FUNDRAISING ACTIVITES NET PROCEEDS ALLOWED FOR THE CONTINUATION OF ON-GOING PROGRAMS AND EXPANSION INTO NEW PROGRAMS FOR THE BENEFIT OF ITS PARTICIPANTS. part) Information Re ardfn Taxable Subsfdlaries (Coro lets this Part if the "Yes" box on line 881s checked.) Name, address and emplayr danurlcatlon Percantspe d Naluro d Tahl EM-d-yer number d carparatlpn or partnership ownarahlp sdarat business actmtrs eKOrrls asab Under Penaltlaa of parlur)t 1 datlare tlW I NM exarnlnW Iha nXUm, InGWinp accortparli+np fChaduha and suumnea, arxt b tlN GN d my pnwWpa Please and GYaf 111a Yw, correct and camp Declaratlan or prspvr (otlw Ihan oFcarl a Goad w Y Inhamatlon d adikll praparw has arty YnaMdpa (Sae Sign ~ u•0" 21 DAVID NAKADA Here ~ r''' EXECUTIVE DIRECTOR SI d Deer DaM Typo a print rarna and tlsa Da4 Chatlc A Prapanr'a SSN Paid Pnparrs ? .~!/O~ ad4 Pnparer's ~~pn.Wre waploped? 575-58-9139 Use Only Feminame(a 'ARTHUR K. KUWAHARA CPA AAC EIN ? 99-0250526 ;vraaael,+rnalai+di 1600 KAPIOLANI BLVD k1090 HON H zw.~ ? 96814 aTF FEDf977F a 80YS b GIRLS CLUB OF HONOLULU DECEMBER 31, 1998 FORM 990 PART I, LINE 9 - SPECIAL FUNDRAISING EVENTS 6 ACTIVITIES THH FOLLOWING FUNDRAISING HVHNTS 4 ACTIVITIES WERH HELD DURING THH YEAR INCLUDED ANNUAL GOLF TOURNAMENT, HULI HULI CHICKEN SALES, ANNUAL DINNER, AND OTHER MISCHLLANEOUS. GROSS REVENUE 318,636 LHSS DIRECT BXPENSES (94,175) 224,461 PART I, LINE 10 - GROSS SALES OF INVENTORY THS FOLLOWING SALES OP INVHNI'ORY INCLUDH SNACK ITEMS SIICH AS SODA POP, ICB CREAM, HOT DOGS, CHIPS, COOKIES, HAMBURGERS, POPCORN, PIZZA, ETC. GROSS REVENUE 21,071 LESS DIRECT EXPENSES (9,828) 11,243 PART I, LINH 20 - OTHER CHANGES IN NET ASSETS OR FUND BALANCES NET UNREALIZED GAIN ON SECURITIES FOR 12/31/98 111,125 PART II, LINE 43 - OTHER EXPBNSES DESCRIPTION TOTAL PROGRAM SVC MGMNT G GENL FUNDRAISING ADVHRTISING 6 PROMOTION 2,792 1,399 951 442 AUTOMOBILE fi PARKING 21,513 16,221 5,274 18 BANK SVC 6 INVESTMENT FEES 20,103 214 19,870 19 BUILDING RHPAIRS 4 MAINT 68,878 42,166 26,712 0 CONTRACTUAL/PROFESSIONAL 341,522 252,317 76,622 12,583 DUBS 4 SUBSCRIPTIONS 9,893 2,307 7,460 126 GENERAL EXCISE TAX 5,538 0 0 5,538 INSURANCE 78,621 66,828 7,862 3,931 MISCHLLANEOUS 14,798 6,365 8,055 378 UTILITIES 52,305 50,767 1,538 0 615,963 438,584 154,394 23,035 BOYS 6 GIRLS CLUB OF HONOLULU DECEMBER 31, 1998 FORM 990 PART III, STATEMENT OP PROGRAM SERVICH ACCOMPLISHMENTS EXPLANATION OP PRIMARY EXEMPT PURPOSE. TO PROVIDE PROGRAMS FOR THE BENEFIT OF THE PARTICIPANTS OF THE BOYS 4 GIRLS CLUB. PART IV, LINE 54 - INVESTMENTS - SECURITIES BEGINNING ENDING BALANCE BALANCE COMMON STOCKS 810,920 861,6.73 CORPORATE BONDS 118,211 121,980 U S. GOVT SECURITIES 388,475 368,133 MUTUAL FUNDS 44,952 36,218 CONTRIBUTION RECEIVABLE 0 16,067 1,362,558 1,404,071 PART IV, LINE 57 - BUILDINGS 6 EQUIPMENT ACCUMULATED NET BOOK COST DEPRECIATION VALUE BUILDINGS 3,410,825 (733,286) 2,677,539 EQUIPMENT 344,488 (217,633) 126,855 LEASEHOLD IMPROVEMENTS 64,820 (23,465) 41,355 3,820,133 (979,384) 2,895,799 9 TARS SCIBNID, Rea S77-N36SI69113 DANK OF HAWAD P. O. Bos 2900 NON tK (Preeldmy 5772624 FAX Heweil Merkel Croup ALM,14Mrt A. 5252119 FBt4T MWAOAN BANK P O. Boe 3708 HON611- (Prseldel Elaq 525.1114 Keres FImt41 Muepmmt Grosp 37M 52S-70N FAX YOSIBIMURA, Rohe 4d725t7 DO7Y LQUPI7ES, D4C. 99-1269Iwewe Sftest AIIA 701 (Trwrrv) 417-2043 FAX KUDQ ReJewkt 94M00 DWYER IMANAKA SCB1tAFF Pbeiser Pon, 9aib IMO HON 01] (Setaehry) 5261419 FAX III1D0 MIYIR AND RUJIM07'O ALSTON, Tege 261-2]61 yM Moladee 3541179 IGILUA 734 CHltterwn.~. 6J1 Keierhee Btnq KAl 774 ssr-M12 rAx DODD,WIIWw 52t13WJou CBUNKERRDODDBLAMAPI 745FertStMW,9te.9M BONiI] 5365B1i9IAX ! WONG ELDAB3GI, Lsri 7761076 4347 Ke4ao Pba BON t16 7]4YN FAX PABUJANKQ Shore J7]-479t 43911LwaW Sheet IIONpI 591-2011 HNI.3RAVIL ASSOCUTSs 91251] PAX FIRCUS, Mkhed J. 537.5644 KURDU ! FFJIGUS Penh Town, 6eNe 11tS Sl7-7629 FAX tMl Dhiq 9ltwet BON 61}1113 FERNANDLZ, Kerr S. 6M-5767 7Yery L K RERNANDIZ SHOWS 91-216 Oiheee Strwt IprA 7O7 662~4p6 FAX FHCLD~ NeN W. ]173760PH! IAX 461]! PwoM Pba KAKI 7N GEORGE, Cethy 3719M1 CATHY GEORGE! 43 Niehl Street HON MI 379-QL71 FAX ASSOC7AIYD GIGA, Ym 526.1!/6 HALt3tULANI CORPORATION 700 Bbkop St, 9e14 6M BON 113211 S]l•5651 FAX GUSHMAN, Rkherd 599-7100 DCM GROUP 700 BiAep St, 64.200 ICON /1] 514195 Chr4 5J6.2M0 FAX 31A W ~ Peel 32}tKl ALII(AlNpl B BALDWQI 122 Bbhop Street HON 613 S118N7 FAx BAAACUCHI, Loyd 67N103 RS'fATE OR JAMIE CAMlBII.L 1001 Kewokde Blvd. KAPOLIf 701 674~66741arrb Save 6743111 FAX KIM. Grepry 517.3607 GOODSHL ANDERSON QUD4N P. O. Bo: 71% HON t1J 547-SYO FAX ! BTIFIL NINGMAN, Johe 514L131 CLN711AL PACII+IC BANK P. O. Holt 3590 HON tl1- 544It02 PAX Trwt DlvYwe 7'J!0 KODAYASm, Aee 97]-9015 ]657 w,Yse w.r HON C2 KAM1L111, Jehe 54463011 WATANABI ING ! Fbat HeweBee Gtr. , 7]ed Floa BON 117 SMi1/7 FAX KAWASHBdA 99! Hlehep Street LEAKY, Mkheel 679-5622 ISI.AI4D DFJbO 1769 KOlhn BlteN HON 119 R3ldS15 FAX LEWES, Mery Lae 591-2011 FOYL TRAVEL ASSOC(A7E9 1245 Yoeet 3treN BON tl] 5912513 FAX MARBVL, Rkherd 59624N CW771RY COMPUTERS 577-A Peeaale Slnel HON i11 591226 PAX MOO, Lora C L 796d9tf JAMFS C 4 MOO CPA DVC. JJ3 KnkoN St. SM 7M BON 615 796fi9tf FAX ROSEN, Brea 637.7.101 Deyle DRS USA 1.0. Be:397B/ HON 120 837-7930 RAX A DbbW of DFS Crwp LP. SEXTON, Glee 543.912/ XEROX CORPORATION NI Bitbop SL,M11M HON N3 91.1-9171 PAX SUEHISA, We7ee &171A1J NISSAN MOTOR CORP. 2660 KDlkee St lION tl9 134866] FAX TOWN, Mkiul S79-i07/ do C4alt Coan P. O. Bo= 619 AOP16pg 539~41M PAX WARD, AeeeW C 641-3199 a]03 DRIYLR9 OR IIAWAH 716 Uml 3[rM HON 119 6461006 PAX W CSSBERG, Dr. Geerp 9492611 9M Puuhoe St, N101 HON 136 949.21M RAX YEE, Aapst 95i35tl HERO DUCT 90SA Kotewwoku 9troet HON 111 377-12u SCHEDULE A Organization Exempt Under Section 501(c)(3) ,,,5.~„ (Form 990) (Except Prlvab PourMetlon) and Section 607(e?, 901(q, 601(k), sot(nl, or Section ~e97(s?(1) Narrxempt CharitabM Trust Supplementary Information 1998 o.owa.x d ar rn..w gee separate kutructkN». ~awlr aw«.. sanc. ~ Must M compNnd by the above iretlons and scathed to lhelr form 990 a 990f2. Name d er orpankatlm Erapoyv Weneecatlon number BOYS 6 GIRLS CLUB OF HONOLULU 99-6005907 Patt I Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (See lnstructtons on pa e 1 Llst each one. If them are none, enter'None') (al Name xxl addraa d each enpoyw pa(d mae (b) TIq arW everapa boon (a(carroWOl. a {U ~w tlIN i30 000 per week decled b poNtlan Icl Campanweon e„pypa o~ntlr py,e a arrglad and otllar bhnar canPalrtllor, Ybwancp DAVID NAKADA______________ EXECUTIVE DIR 45-106 KUMUKUA KANEOHE HI 96799 90 + 6t3 250 0 Total number of other employees paid Dvu , ~ ,i_-- , , '.y 550,000 ? t.'r ::^tik-. aa; l~t-.may '.3., ~P#rt Compensation of the Flve Highest Pald Independent Contractors for Professional Services (See instructions on a e 1 List each one (whether individuals or firms). If there are none, enter'None') (a) Name and wtlrees d each YldaPeldenr cantracbr paM mon Men 950,000 (b) Type d MrNCe (ci Corrlparlaa0on SALVATION_ARMY OF_HAWAII_ HILO HAWAII SOCIAL SERVICES SUP 256 32C ARTHUR K_ KUWAHARAl _CPA _ _ _ _ 1600 KAPIOLANI BLVD., Y1090 HONOLULU HAWAII 96819 ACCOUNTING SERVICES 66 59~ Total number of others receiving aver 550,000 for r~%~, ~ i _ ' ofaaslonel services ~ ^r For Paperwork Reduction Act Notice, see page 7 d the Instructions for Form 990 and Pam 990-EZ. Schedule A iFom+ 990) 1999 eA 77F FEDIMSf I StlrdHe A (Fain aaa) 1 acre Page PiR III Statements About Acttvtties Yss No 7 Durlnp the year, has Ihs agan¢ation attempted to InfWmce national, slate, a fecal bgislrilon, utdudxq any allengt b bflusnae publx: apvttan on a bgrslrilve matte a relarendum7 ~ X If 'Yes; enter Iha fatal expanses paxl a incurred m connection wdh the bbbytng acbwttn ? S Organ¢atrons Thal made an ebdion under section 501(h) by filing Form 5768 mwl canplele Part VI-A Other organ¢adona checbng'Yn; must cornPbN PaA VFB AND atach a striemant gmng a deWlad dascrytron d the lohbrng adYvdes 2 Dunng Iha year, has the organo:ahon, ether drerJty or mdrroctiy, engaged m any d the faltowtiq aW wdh any d ds W stess, drectoro, afrtcars, creators. key ampbyees, a members d lhsr famrkes, a wdh any taxabb agarrtraWt vnm which any sudr person a alfkWed n an officer. dueda, Wdee, rna)ority owner. a pnnapri baneficury a Sab, exchange, a Nasrg d ProDritYf 2a X b Lending of matey a other extensan d credd7 2b X c Furnuthlrp d goads, serNcea, a fauldrn7 20 X d Payment d compsnsadon (a payment a ramtbunemsnt d expenan d moro Than 57,000)7 2d X e Trarolar d any part d da ncan a naW7 7e X If the answer to any quntian a 'Yea; attach a detalkd statement en~Wnmp the transactbna 7 Doss tlls orgenkWon make gent fa sehdarohipa, fNkavahipa, student bens, rie 7 3 X 1a Do you have a sactlan ~03(b) annaty plan fa your ampbysea7 4a X b Akach ¦ stlanerd to expWn how Ure orgaruxafron drierrrdnn Thal indMduab a aganrzatlons recdNng grords a bans from k in - furdnrann d ds cherdabla Programs qurirfy to reurvs payment (See xtaWCtlona on Pace 2 ) pai# Reason for Non-Private Foundation Status (See Instructions on pages 2 through 4 ) 7M organizalaxt u net a private foundriwn because d b (Plane cMck Doty ONE apptieabls box.) 3 ~ A churU, eonvenbon of rhurchn, a nsoaatian of dturchn Sactlon 170(b)(1)(A)(i) 6 ~ A Schad Section 170(b)(1)(A)(t~ (Also canpbls Part V, page 4 ) 7 ? A hosPtlal a a coaperalrva ttospdri service organbatbn Becton 170(b)(1 XA)(i4) a ~ A Fetlerri, stale, a local govemrtwd a governmanlri and Sacban 170(b)(1)(A)(v) 9 ~ A meMCri research organtxetion aperried rn conryndxm wdh • hospdri Section 170(b)(1 NAXtti) Enter tM hosplW'a name, airy, and slab ? 10 ~ An organizalan operated fa the banefd d a cdbge a unrverstty owned a opeatsd by a govemmentl und. Becton 170(b)(1)(AXIv) (Ato compbt tix Support Schedule ut Part N-A ) tta ®An organtxriron that narnWly rncatvea a aubstanbri part d ds support tram a goemmentri and a tram the generri puWa;. Section 170(bX1XAXw'; (Also campkte Iha Support Schadub m Part IV-A ) 71b Q A community Wst Beaten 170(b)(1XA)(vr) (Also compote the Support Schedule In Part N-A ) 12 ~ An aganrzauon u,ri nomully recarvn (t) mon than ]]'h%d as support ham contnbutions, msmbarahtp fen, and grass reaept from actmue rebted to ds chantabb, eta , functnrts - sub)aet to certain sxceptiona, and (2) no mon than 33'h%af Xa support from grow fnveatirrrtt 4tcarrts an. unrelried buamess laxabb rncams (lass section 511 lax) trap buarnnsn acqursd by lha aganadon alter June 30, 1975 See aacdan 509(8X2: (Also compote the Support Schedule m Part IV-A ) 1 ] ~ An organarirm Nal q nd aontrdbd by any duqualdkd persons (dher than foundation managers) and support aganaatana dncrrbed n (1) Irne 5 through 12 above, or (2) sscuon 501(c)(4), (5), a (6), d they meat the leaf d section 509(q(2) (Sea secban 509(8X3) ) Pravxfe the fdbwng InlomWran about the suppartsd organaahans (Sea nsWrdtona on page t ) (a) Name(s) d supported organixatian(s) Ib) Line number Iran above 1 • ~ An agamxalxm aganasd tint apsrried b test fa puhkc aristy Swan 509(a)(~) lSes Mnbudlw on papa ~ ) serceoressr x Sclledula A (Form 90x) foes Page Rdrt IV-A SuppoR Schedule (Complelo only II you checked a box on Ilne 10, 11, or 12) Uae cash method o/accountlng Note: You may use the worksheet n the nsfrucfrons for crnvertm Irom the accrtrel fo the cash method o/ accounfns Calendar year (or that year begMning In) ? la) 7997 (DI 1998 Icl 1995 (d) 1994 (e) Tdal 1! Gdts, granb, end wrNrOutlarls recenad (Do nd ndude umeuelgrsnb SsYm28) 1789539 3333914 1791609 1661915 657697. t! NAanbarshpleesracarad 72273 96570 88393 39096 29633. 17 Gross recelpb tram adrrisalam, msrchandrae sold ar serrkea palomled, or furnuMnp of facYlles N any acllvlly that Is not a buslnsse unrelated to lbe arganlxatrorl'e cherltabe, etc, Purpose 10113 9 3 0 9 8 8 3 7 3 5 21 19 7 7 5 5 6 8 2 2 9 4 U Grwslrtcanefranlnfarasl, diddslds, anaalis recawd tram peymeres an saavribea bans (secdan 512(x)(5)), rsnb, royelles, and urrslYad Dullness taxable vlcarrle (bss secbm 577 las) from busnesaes ecquusd by the argenlulbn offer Jam ]0, 1975 67573 57039 78912 69939 26896: 79 NN Income from unrelated buslnsss aclrvllles nd Included In IYIe to 20 Ten rerartlles MMSd for Ns agan¢abon's bsnafd and Wlla pall to ! or e+oparMed an b beheM 21 The wlue d servkes ar fecNNlss fwnlshed fo the arganaelbn by ¦ goNrtsmdel unY wahaut cherye Do nd mduda iM veNre d aervrces ar hclNep gsnsrs9y furnbMd to els pub9e wMllaa dlerps 22 Other mcam Alsdl • schedule Do nd IndWe pan or (bee) fran saM d caplet eseW 2s 7deldMestSlvough22 2030519 3797406 2032935 1963705 982906`_ 24 LIm23minuelmt7 1929380 3487523 1958914 1765950 9191767 z! Enterl%dWa23 20305 37979 20329 19637 ' 28 Orgeniulloru deurlMd on Ilnsa 10 or 11, a Erlta 2X d amount fn coumn (e), 9ne 24 ? 28a 18 2 8 3 b Adeeh • hat (whadl r not open b public naperllon) ahamg the name d and amount conlnbuled by each person (other ~ - ' Than s govannlasal uNl a publcly supported organ¢ahan) whose ldal glfls far 7991 through 1997 axceedad tM amaurd shorn In Nne 28a Enlr the sum d all Nas cocas artwuds ? 2lb ~ e TaW support far eacbon 509(aK1) lest Enter Inc 24, cdurnn (a) ? 20e 91 9 17 67 d Add Amounts from column (e) far lines 7e 2 68 4 63 79 zz 26b 0 ? 26d 268963 e Pubsc support (Ins 26c naltr Wta 26d tdeq ? 28e B 8 7 3 3 0 9 f Public support percentage (Ilm 26e (numerator) dlvlded by Ilm 26e (denominetorl) ? 2!} 9 7 . 0 6 2T Organl>udona described oa Ilm 12: a Far araunb Inc1W W In Ynes 15, t6, end 17 that was raaerwd hom a'dnquWd~ed psrwn; attach a Nat tc shay the name d, and blot arrqunts reserved N each yw Irom, each 'dnquaNBed person' Enter the sum d suds smounb far aeell year (1997) (7996) (1995) (1994) b Far arty arnouM nduded n Inc 17 that was reurvad frvn a rwnduquaNflsd paean, attach a IW b show the named, and amount racwed la each year, IhY wr more Than the larger d It) the amount on 4na 25 far the year or (2) (5,000 (Induda n the MI arganeelNxu descJbed in boas S Oxough 11, a well a ndlvduals) Alter campWrq the dlflasnca between the amount recervad and the largo amount dacrlbed In (1) ar (2), ants the sum d these dllferences (the excess amounb) fa adl year (1997) (1996) (1995) (1994) c Add AnwuMa ham eahem (s) for Noes 15 t6 17 20 21 ? 27c d Add Lna 27a tdW and Ivte 27b tdW ? 27d • PuDNC suppon (Yin 27c foul Mnus Wle 27d total) ? 27e f Tohl support }ar seclgn 309(x)(2) Oast Enta amount an Dm 23, colurm (s) ? 2Tf S g Public support percentage plrte 27e (numerator) dHfded by ilm 27f (denominatort) ? 279 °.6 h Investment Income percentage (Ilne 74 column (e) (numerator) dWlded by Ilrr 27f (denominator)) ? 2711 % 28 Urrrsual Grants. For an organlzauon descrtoad rn Nm 10 77, ar 72 thsl reserved any unusual granb dump 1991 tNotgh 1997, a9ach a asl (which is nd open b pubae rlspaclran) fa each year Mowrg Ills name d the canlrlbulor, Ihs date end amount d tM grarll, and • fret dacrpbon d IM nalura d the grsnl Do na ulchMs Itleea grads m lm 13 (See nsbudions on page 1 ) srrreolssss ~ SalyduleA(FOrm aaa) la0e Faye 4 pan W Private School Oueetlonneire (See tnstructlons on page 4 ) (To be com leted ONLY by schools that checked the box on Ilne 6 In Part IV) Yea No 29 Dosa the organrzahon have a racwly nondeuanmatory policy toward students by statement rn rte chvty, bYtaa's, dhsr govemag ulaVumanl, or n a rpduban d its govsmelp bady7 29 30 Does the organ¢alron ncluds a statentva d da rxraly nondrsuvrwlelory pdrey toward student rn aN r4 brochures, wtabgtlp, and dher wnltm tommunKatlana wtll Na publre deafaq anlh student adnaavona, programs, and schdvahlps7 30 31 Has the organaalwn pubkuxad as raeWy naldaurminalory pdicy Uvough nswapapv or broadcast medw dwrrg 9a period d sdialalron for student, w dwing Ore rsprsbatrm paned d tt has no soYcltatbn program, M • way Ihat makes dre pdey known W all parts d the general wrmunry A sanws7 31 tf'Yp ;phase dasurbe, d'No; pkasa eylan (11 yw need nwre apace, attach a KPvde stalenvent.) 72 Doss tM aganaatrwl mainUn Ills IoYwnng a Records indwatulg Ihs racW cmpoaAlm d the student body, faculty, and edminkbatrve stdf7 72a b Records tlocumantng Nat schoWShps and othv flnvlual nsutance are evrarded on a radWy nald4uarYrlsMy base? 72b c Caprp d all utabgun, brarhreea, arvlouncamanh, and other wrlden camwnrratlona to the pub9c dsWrrp weh altdard admaarona, programs, and aehdvshgs7 32e d Copts d alt matanal used by tM organu:atxn ar an M behalf to sdrul eanVibutlons7 72d If you answared'NO b any d the abae, phase explavl pf yeu need more space, adadl a sepvate statvrwd ) 37 Does the argan¢atgn dncnminale by race m any wry wdh respect to a Studanp' nghls or prmkgp7 37a b Adnxasrons pdrup7 33b c Empbyrnenl d fxury or admmrslratrve s1aT1 33c d Schdarahps or dhv fNlarldal usialance7 73d • Eduolronal pokup7 lJe f Use of luilihp7 73f g Alhkbc programs? 37g h 01hv ydtaeumculy actmlaa7 73h If you answered 'Yai to any d the above, plmae a>rplen pf you need more space, eUrh • sapvale statertlent ) 74a Dap the organu:ahon recene any finances and or assrslance from a gavammsnW ageng7 7sa b Has the organaalron s rphl to ouch ad ever been revoked or suspended? 34b If you answered'Yp' to alhv SAa a b, phase er~Wn using an attached statement 76 Don the uganisabon earbly Ihat d has conpYSd wah Uie appkeable requksrrrlta d neatens ~ D1 tlxargh ~ OS d Rev Proe 7550, 19752 C B Se7, eeNraq resat norltlsusrenallon7 M'No,' adarJi en e~lriseon 76 srrreo/essr. SUeduM A (Farm BBO) lean Papa ( Part VI-A lobbying Expenditures by Electing Publie Charities (See Instructions on page 6 ) (To be completed ONLY by an eligible organization that filed Form 5768) Cher here ? a ? if the organiralian bslorlps b an atlAWed Wd+P Check here ? b ? If you rhed(ed "a' aDaYe Yd'llrrllled CarVrar Wovlsbns apply Limits on Lobbying ~pendlturae lal Ib) AllelaMd group io W carrrgeted (TM larm'sxpendsuras' means amounU paid ar Incurred) Oolab for ALL NscWq orgedxstlons 36 Trial bbbyvq e~endlluras b slfh+arics Pubic bgnpn (grasarods IDbbyulg) 36 37 Tow YiDbyutg a~stldkures b at9trenu a Ng's1Ww body (dkerd lobbyaig) 37 7f Trial lobbrrq sapendMwea (add fines 36 end 37) ]9 Otilr aasmpt purpose sspend4urss 39 40 Trial eaampt purpose arpentl4uraa (add Ynes 3B and 39) 40 47 Lobbysp nonlasabN amount Enlar the anqunt from Ns foeowing tabb - If tM amount on IIM 40 N - TM bbbying nonlaxabls amount Is - = ' & .r; Nd ear f500,000 20% d the emouM on Ilna 40 ~ : ~ ';~~F ' ~ ,~T + Over (500,000 but nd ovw (5,000,000 (100,000 plus 15% d 91s eaass ova (500,000 .(~.~~-'rid ~ Owr (1,000,000 but nd over f1,500,000 (175,000 plw 10% dtM saeesa ear (1.000,000 47 Over f 7,500,000 Dui nd over f 17,000,000 (225,000 pYu 5% d the eucesa over f 7,500,000 ~ A x. Ove 577,000,000 (1,000,000 - 42 Grauraab nbntaxabM amoud (enter 25%d tine 41) 42 13 SutAad Yns 42 from Yne 36 Enter -0- d line 12 n more Ihan fw 36 43 44 SubbaG Yns 41 Irom Yns 38 Fslar •0- d Yne 41 a more Man tine 39 M i' Caution: Nfhsre a en amavM m sshsr fns 43 ar M M, you muaf 19s Fonn 1720 'p s 4-Year Averaging Period Under Seetion 501(h) (Some orpanlzatlons that made a section 50t(h) election do not have to wmplete all of the five columns below See the Instructions for Ilnas 45 throw h 50 on pegs 7 ) Lobbylrlg Expsndltwp During 4-Year Averaging Period GNndaryear(or (a) (D) (c) (d) (e) flecalyearbeginningln)? 1998 1897 7996 1995 Taw 46 Ld7bying nontasabN amount 4B Lobbyxlp calling amount (750% d Iwls 45(e)) - 47 Tdel labbyug elmsndaura 4e Grasaracts nonlaxabN amarnt 49 Grssroots eeling arrouat (150% d Ytls 4B(ay ' 5o Grauroats Icbbprlp axpanditures RaR YI-~ Lobbying Aetivfty by Noneketing Publfe Charltfes (For reportln only b or anizatlons that did not complete Part VI-A) (See Instructions on p e 5 ) Durrp tiIe year, rid Ina organNabdl atN^rPt to alfYlenee national, ataN or local kgwlabon, ndudkg any attenpt to YNluence public opalm on a NproNlive rtw0e a referendum, tlvough Ma used Yp No Amount a Volunteers b Pad staff ar nunagamsnt (Include compensation n espenses rsporled on Imes c through h ) e AAedw advertuamsnN d Y7alllrgs to rrlshlbere, lagrslalaa or Ore pubic • PubYcaYans, or pubiahed d Goadeasl atatanlmH f GranN to other arganKabons far labbyvp purposes g DrrM conlad wrlh Ngdatas, Urur stalls, goverranerlt offuaN, a a Nglaladw body h RaYros, demonaVaWrls aemnare, conwnlaaq, aPescMs, lectures, or any sew means I Trial Idlbylrg s~snddures (add Iarsa c through h) II'Yes' to any d the above, a4o attach a slalenrnt gmng a deNlNd dssurplYaf d ere IobbyYw adivars aTF FEOIeSSf 5 Sch•dWe A (Fam aao) 1 aae pag• E part yll Information Regarding Transfers To and Transactions and Relationships With Noneharitabls Exsmpt Organizations 51 Dw the reponktg agarllzatlon dlredy a axleedly engage n any d the fdlawkq wAh any dher uganaahon desuibed m section 501(e) d the Cats (dhsr than Becton 507 (c)(3) aganaattms) a to secbon 527, rNatng to paNlkal aryanaatbns7 a Translsrs Iran the raponrg organwlton to a nanchsrdabk exempt organaatlon d Yes No p? Cash 61a(p Ih) Other assets a(Ip b OIMr Vansacbons (q Salr d asseb to a nartdlarltabb exempt orpanaatron WO X (Iq Purchasaa d assets hen a nonchaMabM exempt arganaabm b(II) X (IN) Renal d Iad1Ur ar equpnrnt qgq X pv) Rerrourearrrnt Wralgemente MWI X (v) Loans or wan gurantess b(v) X (vl) Performanee d services u nbrttbarshtp u lundraang sokuUltons WvU X c Sharing d faalNSS, aqulprtrnt, masing lists. othsr asap. or pad ertpbyees c X d If die ensvwK w arty d Me above Is'Yea,' axrpMe ills failowktg adtedule Cdumn (b) should always show the lea market value d the goods, o0rr aasMS, or eemua grvert by Ills repororg agarxtalbn II the orgenFraUon reused las than lair market value n any trsnsadbn ar aharkp srrangantsnt stww n eohlrtrl (d) Ute valve d the gaada, atlw oseu, or earvwa raeatvad lal (bl Icl Idl lirr ro Mnowa mwlvtl Nam• d norldlariteete examp agadratlm Deaerlprcn a trensNre, uaruactlena, and ehanne anrgrneda 62 ¦ Is the organaahon dxecNy u aldlrac0y afNluded wqh, a rclaled lo, one or more tax-ezampt uganaatlms dssenbed In sedtan 501(c) of Nle Coda (other than sactxxl 501(c)(3)) or In Becton 5277 ~ ~ Yes OX No b If'Yas,' canpkte the fdloering schedule lal Ibl Icl Nam• d apanlaaon Type d orgwratlon Oe•cnpaon d rNaeernhip S1F FEOIaSSF 6 F«m 27J8 tr< Application for Extension of Time To File caev ,wi.,aa.) Certain Excise, Income, Information, and Other Returns ores ra ,seso,.e o.a.ee«e tl e. Lw.rr wnr ttaw.r a.~wo ? Flb a separaU application for each ntum. PkaN sa N Employer Wen111kaWnnumbar pMtFlk~he BOYS b GIRLS CLUB OF HONOLULU 99-6005407 odglnal and one Nanber, /uM and room a /ult. no (a PO box no II nuYl la net dNNared to street adds//) copy by the due dale la flWp yourralurnSN 1523 KALAKAUA AVE., Ii202 InsUlrctlata Clry bait a pal Dace, /tale and ZV coda For a krelpn addres, sN buYuctlaw HONOLULU HI 96826 Note: Corporate ncome fax rotum /iers must use Form 7001 to roquesf an exfensan of fine to Ire Perfneroh~os, REMICa, and trusts must use Form d736 fo roquesf an exfens,ai o1 fine to Ire Form 1085, 1050, or 1041 1 I request an extension of time unit) NOVEMBER 15 1999 , to fib (chsdr only one) ?Fam 706•GS(D) ? Fggt ~i_(~~"t;a}oF10a(a}W W~ Fam 1120-ND (aae. 4951 later) ?Fam 9812 ? Fam 708-GS(T) ? Form 990.7 (trust a1Mr than above) Fdrm 3520-A ?Fam act 7 ® Fam 880 a 990.F2 ?Fam 1041 (Ntale) (aN bisWakna) ?Fam 1720 ?Fam 9775 ? Fam 980-BL ?Fam 1041-A ?Fam 5227 ? Form aa04 ? Fam 890-PF ?Fam 1042 ?Fam 6099 ?Fam 6a31 If lha organlzatlon dove not have an otfica or plea of business In the United Slatse, chsdr this box ? ? 2a For nlendar yea 1998 , or other lax year beginning and ending , b If this tax year to for INa than 12 months, diedt reason ?Inltfal return ?Flnal return ?Change In accounting period 3 Has an extension of Ums to file been prevlausly granted for tfis tax year? - ®Yss ?No 4 Statetndetatlwhyyouneedthaextenaton THE ORGANIZATION IS CURRENTLY UNDERGOING ITS ANNUAL YEAR END AUDIT. ADDITIONAL TIME IS NEEDED IN ORDER TO COMPLETE THE ANNUAL TAX RETURN. 5a If this tam a fa Fam 700-GS(D), 70rrGS(T), 990.11L, 890.PF, 980-7, f 041 (Male), 1042, 1120.ND, 4720, 0068, 8912, 8013, 8725, 9804, a 9a31, erxer cis lenlattw lax, INS any nannMurdabk aed8a SN x,sWCtkra : 0 b If Zhu form ra for Form 980-PF, 880.7, 1041 (estate), 1042, or 8604, Doter any refundable credila and estimated lax payments made Indude any prior year overpayment allowed es a credit 0 c Balance due. Subtract Yns 5b from line 5a Indude your payment with this form, or deposit with FTD coupon I1 required See fnstructlons f 0. 0 0 Slpnature and Verlflcatlon tinder pensive/ d peryury, I declen alel I new examined We lorrrt, Nrch+dne eccompartyutp echedW/ and enlemsnb and b ais WN d my Wlowledpe end DeBN, it u xw c«recl, arN wmplNe, arW IhN 1 em auitanxed b prepw lhb Mari sgrWUS? 1id.? AGENT ow? 8/14/99 FILE ORIGINAL AND ONE COPY TM IRS wIU show allow whNlrr or not your applkatlon 4 approved and vela return tiw copy. Nolrc to Applicant - To Be Completed by the IRS ~e HAVE approved your application Please attach this lortn to your return ? We HAVE NOT approved your application However, we have granted a 14day grade ptrriad from the Islet of the date shown below or the due dale of your return (inducting any poor sxtenelona). Thta grade period la conaldered to be a valid extanaion of line (or etecpons oltlerwlae required to be made on a hmeh/ return Please attach this form to your return ? We HAVE NOT approved your application Auer considtutng the reasons stated In Ilam 4, we cannot grant your request for an extension of lime to file We era not granllgoJh~.10-day grata penod ? Wa wnnol consider your appllcetlon becau»p~~was filed after the due date of the return for which an 9'~°PNA~IMta?~I~1{fat' ? Other ~ , I t_ 1 SEP l ~ t35'e lNreda ~ FftE$N :/,r,; , yauClr i. 1 c. r, If you want a copy d Ihh lam to ba rNurnsd to an address other Than lhN shown above, Phase enter Ihs address b whkh W sent Noma Please ARTHUR K KUWAHARA, CPA AAC 7Y W Number, sleet, and roam a ewN no P O hox no d mNl Is not deivrW b street adaea/) er 1600 KAPIOLANI BLVD 1)1040 PrIM Clry town, «poN oats, sle4, and 21P Cods Fa a brNpn a00saa, /N IMWCtlau fONOLULU, HI 96819 For Paperwork Reduction Act NoUca, sea bxk of form Fmn 2758 (Rex a-Ni e~ S7F Ff9Me~F Fam 7758 Application for Extension of Time To File (Rw Jurr face) Certain Excise, Income, Information, and Other Returns o,,,B Na o.P.m.a r w. n....rr tm.ror nw,we seNo. ? Flb a upanN appllutton for ueh ntura Please rypea Nam. Empbyer Wenu9eubn nraiber pmt Fllethe BOYS fi GIRLS CLUB OF HONOLULU 99-6005407 orlpinal and oM Numaer, etrnt, end roan «aulr ro (a PO box ro II mall Is rot OaNwetl b eaea atlana) eoPY by 9ie due date la ItTwtp your return see 1523 KALAKAUA AVE., ~k202 atebuctlaa Cly, faun a port dlu, stars, and ZIP cads Fa a kwNpr addreea, en Imwcaone. HONOLULU HI 96826 Nolr. Corporate ilcorrr tax rofum liars moat use Form 71704 fo roquesf an extension o! time fo /le PartneroA~la, REMICa, and trusts must use Form 8776 fo rogues! an exbnsbn oy fhte fo lie Form 1065, 1066, or 1007. 1 I request an extension of time until AUGUST 15 19 9 9 , to Ilk (chock only one): ?Fam 708-GS(D) ? Farm 9DDT (sea 401(y a 40B(a) bust) ? Farm 1126ND (see 1991 ryas) ? Farm e612 ? Fam 708-GS(T) ? Fam 990.7 (oust odor than moue) ?Fam 3620-A ?Fam e913 ® Fam 990 a 990-FS ?Fam 1011 (~tafe) (sae Mshuetlons) ? Form 4720 ?Fam eT29 ? Fam e94BL ? form 1011-A ?Fam 0227 Farm 9901 ? Fam 99OPF ? Fmn 1012 ?Fam 6069 g Fam e8a1 H the organlzatlon does not have an ottlcs or place of business In the United States, chetlt thla box ? ? 2a For calendar year 19 98 , or other tax year beplnning and endirp , b H this tax year Ia for less than 12 months, check reason: ? Initial return ? Final return ?Change In aceountlttg period 3 Has an extension of time to Zile been previously granted for this tax year? ? Yas JRJ No 4 State In detail why you need the extension THE ORGANIZATION I S CURRENTLY UNDERGOING ITS ANNUAL YEAR END AUDIT. ADDITIONAL TIME IS NEEDED IN ORDER TO COMPLETE THE ANNUAL TAX RETURN. 5a II ih4 term b la Fam 708~G3(D), 70tiGS(T), 980•Bl, 99o-PF,1FJO-T, 1041 (wtab), 1042, 1120•ND, 4720, 60119, 9612, 8813, 9725, 9904, or 8831, enter the tanmtlve tats lase anlr mm~tundable aedir Sae xtatruesana S 0 b tt this loan k 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 cradR . = p e Balance dw. Subtract Ilne Sb from Ilne Sa. Include your payment with thla loan, or deposit with FTD coupon tt required See Instructions ~ 0.00 Ignature and Verilicetlon llruler penrtln a per(ury, I tleclve Fr 1 Mn eremtrrd see lam. Irdudine aacompanylne eardrAn end ertemenr, en0 r sr bee[ of my ariowtetlpe and Waal, It le tnr, wrreet, and aomper, end That 1 em auFadzM b prepare Fla brrn styrore~ need AGENT Dae? 5/14/99 FlLE ORIGINAL AND ONE COPY. The IRB wW show baow whether w not your epplkaeon le approved and wW return the copy. Notlre )o Applicant - To Bs Completed by the IR3 _ ©We HAVE approved your application Please attach this form to your return. R~~'ii.I ~~Fi-) i ? We HAVE NOT approved your application. However, we have granted a 10~ay grade pert fro the later o1 the dale~hown below or the due date of your return (Including any prior extenalona). This grade period Ls co ~Iprya,tfaYq,atttt><tdgn of time for elections otherwise required to be made on a timely return. Please attach thla form t rA~f8bllnn ~1 8O II~~~~JJ JJ rr¢hh ? We HAVE NOT approved your application Aner considenng the reasons staled In Item 4, w can yrpyt y0ui rpgrtectT an extension of time to Ille We are not granting the 10-day grace period. V I ? We cannot consider your application because It was tiled after the due date of the return for which an extension was requested. ? Other Br Duecta Dar If you want a copy a true lam m a returned b an addrasa otlrr diart drat shown above, Please enter the address b mach M copy sltotiW be runt Name Please ARTHUR K KUWAHARA, CPA AAC Type rexnber, atreeL end room a aab ro (a PO box ro d mrl b rot dNivered b aunt addnu) or 1600 KAPIOLANI BLVD X1090 Prlnl Gry, ram. «pat oaee, arr. and ZIP wde Fa • brNpn eddnae, w Inatrucaone HONOLULU, HI 96814 For Paperwork Aetluctkn Ael Nolke, eh back of form. Fam 2756 (Rev 6Wl a. SiF FE616e]F internal Revenue Service Department of the Treasury P. O. Box 2508 Cincinnati, OH 45201 Date: December 19, 2000 Person to Contact: Delores Gaskins 31-07428 Customer Service Spedalist Toll Frce Telephone Number: t:00 am. to t:70 pm. EST Boys and Girls Club of Hawau 877-829-5500 1523 Kalakaua Ave 202 Fax Number: Honolulu, HI 98828-2446 513-283-3756 Federal Ident>rcation Number: 99005407 Dear Sir or Madam This letter is in response to your request for a copy of your organization's determination letter. This letter Nell take the place of the copy you requested. Our records indicate that a determination letter issued in May 1969 granted your organization exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code That letter is still in effect. Based on information subsequently submitted, we Gassified your organization as one that is not a private foundation vnthin the meaning of section 509(a) of the Code because it is an organization described in sections 509(a)(1) and 170(b)(1)(A)(vi). This dassification was based on the assumption that your organization's operations would continue as stated in the application If your organization's sources of support, or its character, method of operetbns, or purposes have changed, please let us know ao we can consider the effect of fhe change on the exempt status and foundation status of your organization. Your organization is required to fife Form 990, Return of Organization Exempt from Income Tax, only d its gross receipts each year are normally more than $25,000 If a return is required, it must be filed by the 15th day of the fifth month after the end of the organization's annual accounting period The law imposes a penalty of $20 a day, up to a maximum of $10,000, when a return is filed late, unless there is reasonable cause for the delay All exempt organizations (unless speafically exduded) are liable for taxes under the Federal Insurenaa Contributions Act (social security taxes) on remuneration of $100 or more paid to each employee during a calendar year Yaur organization is not liable for the tax imposed under the Federal Unemployment Tax Act (FUTA) Organizations that are not private foundations are not subject to the exase taxes under Chapter 42 of the Code However, these organizations are not automatically exempt from other federal exase taxes Donors may deduct contributions to your organization as provided in section 170 of the Code. Bequests, legacies, devises, transfers, or gilts to your organization or for its use are deductible for federal estate and gift tax purposes if they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code. -2- Boys and Girls Club of Hawan 99-6005407 Your organization is not required to file federal income tax returns unless it is subiect to the tax on unrelated business income under section 511 of the Code. If your organization is subject to this tax, it must file an income tax return on the Forrn 990•T, Exempt Organization Business Income Tax Return. In this letter, we are not determining whether any of your organization's present or proposed activities are unrelated trade or business as defined in section 513 of the Code. The law requires you to make your organization's annual return available for public inspection without charge for three years after the due date of the return. If your organization had a copy of its application for recognition of exemption on July 15, 1987, d is also required to make available for pubic inspection a copy of the exemption application, any supporting dowments and the exemption letter to any Individual who requests such documents in person or in writing You can charge only a reasonable fee for reproduction and actual postage costs for the copied matenals. The law does not require you to provide copks of pubfic inspection documents that are widely available, such as by posting them on the Internet (World VYide Web) You may be liable for a penalty of 520 a day for each day you do not make these documents available for public inspection (up to a maximum of $10,000 in the case of en annual return) Because this letter could help resolve any questions about your organization's exempt status and foundation status, you should keep it with the organization's permanent records If you have any questions, please call us at the telephone number shown in the heading of this letter. This letter aKrtns your organization's exempt status Sincerely, John E. Ricketts, Director, TE/GE Customer Account Services FORIU AE srA•r><oF1+AwAa-DEPAm~rroPrwzAZtoN ~•s"°9°~ TAX CLEARANCE APPLICATION PLEASE TYPE OR PRiR CLEARLY O OSE O Y 1. AppLIGtIITpFORWTWlt (PLEASE PRINT CLFJLLiLY) BOSQl1S STARTGATS IIi HAWAII Appioara 3oys ,e (Sites eLue ~ NArifi~ ~ 0 ~ 9J ITAwAIIRrtzTtmra Fam Addrtla /U7 ~ ki4~F~~•4 ~'E., Cf4/TE 10.7- ff AlPt1CAH[E lf~~ STATE APPROVAL STA6Q DSA/ TraEe Name C a aPP ,gveo 2 TAX DENTVK'J1T10N IIUOBEIIISk w?wAO aeNErIAL I~tgSE ID a o o Z ~ ~ ! _L N V 'L 1 2000 FEOEAALEMPLOYERID • ~ ~ • y D O 3 ~ p ~ Per Oe e e axalio soc1AL sECURrrY s . - - - - - - ~hT~~ yTl,'C1I i APaucANr IS A/AN: ( aNLY oNE t!O)q ~ AP? F v'J ~D ? CORPORATION ? sCORPORATION ,ry TAxE~RIPrORGANQATION 0~(, Q lUV~ ? INDMDUAL ? PARTNERSFi~ ? ESTATE ? TRUST ? LIIYQTID LIA&UTY COAV+ANY ? LIMITED UABLRY PARTNEA9FtIP 6N~ / 4. THE TAX CLEARANCE IS REOIRIIlD FOR: aa'ic•P~ .h' st Dlstn CfTI', CAIMTY, OR STATE GOVERPiAB~IT CONTRACT W NAWAtl • ? LIOWR LICENSE • CFRTg~ODP'YSTA?~ ? REAL ESTATE LICENSE ? CONTRACTCIPI LX81BE ? BULK SALES ? FWIINCLILCLOSING ? PROGRESSPAYMB~iT ? PERSONAL Pacific-fJcrn~vest Gtstrlrt ? HAWAII STATE RESIDENCY ? FTDEAAL CONTRACT ? LMN I th~ accept.+.ble as ? StJ!'JCONTRAGT ? 077iER I ta; Jexxntwec rifca e,ia'>ved 'l6.MIM10YALSlvM6RMN/rGfQMf.AIDIY.VT6M1c I l/ i NO.OF CEITTIP~D COP~f RECUESTEQ: ® 1ntER+a . @V2nUC :7BfVICf: 6, afnuar~ea- NT NAME PRINT SPECIFIC 1TTLE: CapwaY Olbar. Ganral Patbfar. IMridnl (Sda Raplalor) i7i~a4___ c~~~t 959 •~a-0 a c ~`ss~~ SIONA7URE 1117E TFIEPFIOI~E FAx POWER OF ATTORPEY. M wb~Mitl bP smwrr atw tan a Coipo,ale Osoer, General P'artrnr, ar ka9MdW (sda Piapttabt), a potrar d aRamy (Sdra d Nerai Deprtnbk d Taaaton Faun PleS) mut Oa auhniYd Wlh tli appteala~ C a Tax CMarnrs k ragiiad Tam tta kaantY Raann 9aMoe,1RS Firm SRt1, or 1RS Form Z1A k atao ragtiad Appioator atbriYd ~MHOra PaPr autcrlaRon ri ba serf b the sddrau d raeard wRh IhatWrpaiAwRy lAVSIGNBDAPPUf,ATIONSWILLNCTlIEPRDC~SED. PRASE TYP[ OR PN!!T CLEARLY - THE PROM PARE OP TIRS APPLICATION BECOI~S TI! CtHRflICATE UPON APPR01fAL SEE PAGE 2 ON ICE i II16TRIA:TIOIIS. Faiua b pioNda ngiiad nlamalian on Daps 2 d tie appir~btt a ae ragtnad n tie aeparale nens9one b M appYUtbn ~ ran! h a daraal d 4n Tax CWonee ngttaaL - (Papa t d ~ m ~O1 22 O1 ~~ER TH18 CERTIFICATE 18 ISBUEO A8 A MATTER OF INFORMATION Ilima Insurance Agency, Inc. ONLY AND CONFERS NO RIGHTS UPON THE CERTFN:ATE HOLDER TH18 CERTIFICATE DOER NOT AMEND, EXTEND OR 2535 South King Street, Rm 302 ALTER THE COVERAGE AFFORDED BY THE POLICIE8 BELOW COMPANIES AFFORDING COVERAGE Honolulu HI 96826- opMPAM- (808) 941-9195 ( ) - A First Fire & Casualt Insurance INEUR[D COMPANY Boys & Girls Club of Hawaii B 1523 Kalakaua Ave, #202 coMPA'n• c Honolulu HI 96826- caMPan ( ) - D THIS 18 TO CERTIFY THAT THE POLN:IEB OF INSURANCE UBTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERI00 INgCATED. NOTWITHBTANDINO ANY REOUIfiEMENT, TERM OR CONDRION OF ANY CONTRACT OR OTHER q~CUMENT WTTH RESPECT TO WHICH THIS CERTIFICATE MAV BE 198UED OR MAY PERTAIN, THE BiBURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN b SUBJECT TO ALL THE TERMS, OCCLUSIONS AND CONDITIONS OF SUCH POLICIES LIM11'9 SFIOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. L~ TYPE OF INWRAMC[ POLICY MYNEER ~~W~ ~Y ~Y~ UNIIf A OENFAALLNMUTY CiENEIMLAO(iIEOATE a 2 000 00 X MMLIFacIALOENERALLwlurr CPP 7027608 O1/O1/O1 01/01/02 PRCOUCIB COLPA7PAOti i 2 000 000 aurae MAr>E O a~IR PERBCPNL EADV ruuRY 1 1 0 0 0 0 0 owNErrs a caNTRACroRS PROT EALN oCC11RR@ICE 1 1 0 0 0 0 0 FEE (LiMKiE IMPanP MI f 50 MED EXP or ) i 5 ~ AUTOYOlILl WEILITY COMBIIED 9rgLE OMIT i ANYAUTO / / / / ALL OWNED AUTOS BODILY !CAIRN 9CHEDULID AUT09 IPr peon) i HMED AUTOS BoaLr wxlr i NoNOrvNED Auras Ao:~119 PR(YERIY DAMADE f OAMOELWIUTY AURJ ONLY•EA /LCIDENT i ANY AUro / / / / OTF1911FUW AUlOONLY EACH ACCIUFI/T i AODREDATE s Excw LuaNm EACH ocalwE~ILE i UMBiELLA FORM / / / / AOOfEDATE i OTHER THAN ULIBiE1LA FORM i 1YORNEN COYr[MY7NN1 AND ~ EYHAY[P1'LWRfTT / / / / EL EACH ACL~EM i T~ INCL EL O16EA9E - POCIC.Y UMT t PARTNERBIE7(ECUTNE OFFE;E78 A(E E11CL EL [EBEA9E-EA EMPLOYEE f OTHER i I DEECRII710N OF OrOUTN)M//LOCATIONWL111CLlNrEC1Al Iitr{ Boys & Girls Club of Hawaii - Hilo Clubhouse, 1001 Kamakahonu St, Hilo, HI The certificate holder named below is an additional insured under the policy to the extent set forth in the olic rovisions. pR tf}, F`~~^ EHOUID ANY Or THE AlOV[ 0lECIIIE[D r01;O B! CNICL<i!m BBr01! iXE OVNMTN7N ORTE 711E1lOr, THE MEUD10 CONMNY wNL [NDGYOR TO W1L County of Hawaii 3Q_ wvE ~NItTtE'I IIQTICL TG THE eEE{~~e ~ER NAII® To tNE LEn, Department of Finance EDr ruLURE ro !'AIL EUOI NoncE EHAU roiE aEL1sATN)N oR wrLm 25 Aupuni Street, Rm 118 or ANr a, uroR Tla eoNr m DR R[?IOOITAITYEi Hilo HI 96720-4252 Aun1DIEaD NTATIYE , I ~4:0 iL4Kili~'16i1t'ii'~ ~a .:';~,~g~. ' ~ ~ x. ...a.'~":~."&'; t ~ - iNB6 STATE OF HA1+II?II v DEPARTNitiP O! AEGOLIITORY AGENCI~ ~ _ : r Honolnlu, Hawaii ~i ~x„b~ r{n ~ 4 In the Natter o! the Asrendsnnt o! 1 ~ the Charter o! Incorporation of ) ~ ~ °D ~ v. .a. BOYS' cLDa of HDNDLDLV ~ caRTlrscATS Ra ANSNDL~IIT of CRARTER O! I!lCORPORATIOIf The andsrsigned, CHARLES C. Sp11LDIHGrand BURR! CHDl7G, both o! Honolulu, Hawaii, being lust duly sworn on oath, depose and say that they are reapeetiwiy the president and secretary o! BOYS' CLOB O! 80NOLDLO and were the presiding officer and secretary, respectively, at the annwl anetinq o! the members o! the Club Mld at the conlessnce soon, pashington Intermediate School, Honolulu, Hawaii, on Juna 13, 1975, duly called for the parpow , among others, of emending the charter o! inoor- porationt that at said iseatiag there were present is person six erambers o! the elnb+ a defy constituted quorum, and the following revolution wan adopted by a vote o! six mssibarsr •BB IT RESOLVBD that ARTICLE III ,the Charter o! Incorporation is hereby amended to read in its entirely as lpllpws: tior.~ ~ II2 'The object and purposes of the cor- poration shall be to organise, maintain and operate a club to provide !or the physical, maatal and moral education and conditioning o! boys and glrla age 7 through 17, rith exceptions at the discretion o! the Sxecutiw Director, rho are resi- dents o! the Stab of Hawaii giviaq • eaphasis to such activities ar are aeeee- sary or helpinl in eosbating juvenile deliaquencyt to sognire by gilt, purchase or otherrise land, bniidiags or othef - property o! rbatsoevar kind and nature need sad to be used in the opesation o! ' tM club, and to sell, convey, lease, rent, license, manage sad othernise dis- • pose o! or deal rith such psoperty or say portion or portions thereof to accept Ltmds !or the siainbnaace and operation o! the club, and to invest•aad adeiinister the canes sad to provide any and all faoilitiu and engage in any and all aativities ia- cident to the operation of the club.' DE is 1ruRT8zR RESOLVED, that the presi- dent arnd secretary shall execute sad life rich the DepartsM,nt of Regulatory 1?geacies o! the State o! Hawaii as appropriate certi- ticate of the aaxnd~esat of the Chartsr of Incorporation.' • ore sdbaoribed ayd worn before ¦e this aar of s«c. ~o d~ s Judioiai nit, stab of Hawaii r 1~ CD~iaaioo aspires: ~f I sat ~ orsza~ aa? ~dac :wanoaa oar ~a r~ss os aawYi i~ aM~tn of te. yµs~?~t«a of ~ Ib01R >1R~' ~ m s k ~ras~s. Ewa a_¦~ag~ or_,~~'r~aaa ~~~~a~~® ' ~ JUN 10160 DDA~ R STA7~ Of HAWAN it ~ o~cs os rya ~~atu o~ ~s ~e~?zs o~ wwu In uw ~ttoe of tar y~lioalsaa of LL~lfR !U~ ~LI~ !y1? a A~rlor of Iswr~oratiop. !~'1~~~~ OI ~O~Or!~1 ~ YLfi~~ J. M~ A~'!~!Y fur AL'!~ i. ~IMi1, all sNtwwfa d ~o~irl~t. lwaii, Mroti! aaMo yrliaatiuw M !M lr~aWor opt tM ~IaM K ~?Mait N riw a oUasNr K laoor~salSwa rw~ !Lt sr o! Z~tR r~ 4i#• for fMwM1rM aM tYlr aaNOiafoa aat wNOOwaa, u a eon.*letlt iaNOfafia lMMnoloa! ani ofartgbl~ ~r?~Ma, t1a p~aaiNtiiea of tildot~ la N w ~loMa 1R1W3~ wit ~ atror tN pww3a: o! wNR r~arl~r, nr aw M wrs1~ laooerouaeo ft arlaswM. tw ssMMot s*rs~.o+t taA of oaarlr rot i~wAowsfoe ~ ar~? M lrriL tr wrtaw ¦asso~ s~isN Mor ~.L.~. 1l~. No. iTiit, a! as~ro~. Y!'~1 ~elYlY, rvaii, iWMt ~ 19f0. C fro ~s. Yp~ ~1~, Y~R R!Ilwll~ W ~A1!'~ II~MIMi~, MdM rir.t ~a7~ w~a~w ~w N?tll MMM ~ ~q tlwt tLq .r. w ~~s~+w ~..a !a qr. tMR~L~ rtii#i~s, tiM~ ri4 4ta sMi~ 1fr ~i~~o~, ~w f~ Miw• Rwia ilw~+wt, W aa! tA~ ~s~ ssr yw. J. GARNER ANTHONY . Mi rrt ww~w M ~ itwltt, ~aN K ~al,t ~i~sww ~s~s ~ s ~ !f~ sr ~a osssa w ~riae ~twwauoR a ~a ~rn~ os ~u?~a?ss 1n ttr N.ri.r •r tM A~u..u.a at si~la lIM~01' s~~ r6s irr ~ ~sMr at Z+~NnjnwRi~w. 1~At, ~~iif ~~i~l~ i. M~ ~Y ~ AAA f. ~a •Il awn ~3t~, il~l~ 1RN ~r y~LMtiNI ti tr ?iwMllle YN NaN NMii p pant fV. a d' la~wasl~a mar N/ n/M a' "LW~ 11sAS ~0'Yi~ aii" L+~ fM M• RNs Me~3aalN! siaMi, i~~ l~A~ q ~ ~ OI v1~i~ 11 W ~dq t#1 MnM11~ K M~M~sM~ 0! ~Ll 1taN IpM~ L tIM a~l~ ~ia~ K tM NwNr a~i aY~fMast~ ~?~sMN ~sa N L thin 1F 1Mlt. M lMr~elr nwsfiltiM •N ~~Y W~iml~. J. iii Yi ~ ~L1~ iM 1'M.!! is~Mir atM W w~NrMlns. ~a nlnrM~ps~ s~sat~n ntinr 1w la+w e! q~ tlalw NWSii. I. 'Ar ~wr a! qN ~ts~n rY31 N '1~1p~t IIi1M~ 10~i~ Oia." 2Y. 'Aa ini~iai ~Ptl~~ of ttu ~o~~t3w tMli 1~ ]3! ~tl~ ~ Ooalnl ~Rildiny wew2ttla, ~arali, ant !W lo~atien o! tl~e ~or~oratia~ uW?li bo !a llenolnlY, R1isi1. xZI, '!!y oi~MM Yq/ ~s of !Mo «trpwtiow ~l 1o M apiM• YalaMaL~ W ~N a ?Ns ~ ~1rti a ~.+.ria trr t~ s~rai~+,1• MOMS MA a~i .w.sss.~ .r ...~isi.w~ a ~ ru. ass ~..r..a st n.a w wu• r ~w.13. a?a ~+ats• a? s1A. w or ~tr•, ]aa~i t+et3ASaM~ or N4o1? gr/wq? of Mlr?t,~?~r leiwil ant nt~? vim! W M M rNt 3a t1M a~+sYtlaY 1al ~+t~e~MO ~ a tom, IwA M3~~ ~QM'~?• 2wN, lrNt• 33~1M? aMt~~ M~ NAosYito 4i~w K ar ~ Maa ww ~sy or rI N~ K ~!t q sus rMo trr tlr rlAfw~f aM y~tt+M of t moo' o11is W M tsroK W ddutoM~ 1~ Nr/ W fo ~wt1i ay IN1t Yll !a. oill~o o~ +~M li ~ iM oll Ntt~311M iaoi+Ntral M tlr Nrs'st~t o! a o11A. I~. !!M rrYf~tw ~ qM +~a~•w?ir~w Yal1 lw sa l~~1~• r. sa. tsar ,.lau. ,~w •e...r~t~.. 1. a tta .~wtstaw rrtl 1..say~ aq. lria w ~.t• .t thr sn,~t~.s .t tr ~.r. R. '1M ~w~ W ~N~o s~rw~ 01' tlM Ld.• tiN sttio~ W iiswt~ riYll M as l1~11wi1 ~ sonata o. ar~rama ................Pr.rsd.oc ana D~osor ~ ~MsL Awew. ~lulY, rrau ~3 ra.sts. s..~a, a~rr.3,~3~. i~aii ~lLtiM A1ra/M1~~ ~43a1n, iw~1 ~N AVar••...•.•.r.••.•.••.•.••••.•...?.•.•~~N7Q ~,f r~l/IL uN. ~M. a1?r.u a• ~a~~..•.....s..•••...••.•.•~••.•.•~.a~~«w, tea 1iN~ A~~IIMf. a+w3~, ir11 ~OaO ?utua ~wr1t131t~ ~I?iwi~ ~B.R......•.• ....................~1s~NNr TaAls O3~d~~w3~ iw3w3r, spit ~ia~ M. aruo~rs......... ........................a+a:+.a~ Or1~s itrM~~ ~MIM~31R11i~ iwLt aa~i s. i~arati......... • .....................a+~..w ~ irlMr? a~..s. L~3r, o.ww i+~tt ~ a. a tar. ................................sl,swrr iw.iris ras.. w~rlMns, aoeo3~lw iwu aom~w a. Lo .................•.................a+liwNe 391! 1Ri~loa aa~.e. ~eao3~. 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Rh...a~+a at ats..sa..ha11 lwre ad e:•~la• ail or tae pewssa .aa atiYerlty et the aat .wu r.. the •wp¦~at aea ...w~.i K all .r :t. pn»rgr ar aRAiss. she ottleaw a! taw ee~aeasasaw ~ Da a ptyaiarat, oee er r>r Ksa-prsaidafs, a rMrsOarr sei a ttwsreee, the shall •lostN or ypiatst u t#e Lw e1a11 a~xrNt. aasie peeea ay ~L at tln .A. tai/ tM NT/ i!!LN/ aet t1M M a ~1r~MNl. !h/ tilNt~r/ /hall r~ s~tMlit~ N a>./Mt /arch a11rr ~ttiM!/ aat y/its u It t/MM 1MN/Mt~ aai tar th/ MM iaN~sNt K tM aorrratisw. . '!hr ~ ~taa/s~r/ /hail Mw X1111! ~ a !/~flltsaa ~la///t 1~ a Isla ~ tM nin~ia Mart ~ • /1lstafl~/ ~,Mrtai.w th. yn.]~w to ts/ItWM t11/ K i//~/ at ~M1r arlh/! tt /NI/iitllt~ as •a/1nttN /~wtM tN~ 1t1lah Mwitir/ ~r s/ ~!!?1~N tR /aN ala/alrtl,/a q M NM 1~.,ia11/, ylswrt aat •a/ai/a a3i qa ywar/ at thrf tMN /t ts/asta!/ 1~tN q M ia+~Miir ir3~aM u th. a/11/~wn1t ae ria ~11d~e11// all att~atsa .t tM ..1~• sstsaa W ~hdl ri. M atilq/l~taa tha //al rt ar •rA/s{Zra M N a~!!'!i/t N ail ~ 11Mi~i1 ay s~pis~ !1. ~Tls A/r at111t ~a/a, M1/ 1/ at w~11 weal a11aw. t~ aY a aits//s sd tY ~1ltM itafN tMll k ai3st13a ti M/ri/ • K tM N~t1M~ /~,M? M awh ~/atiri/a/ aat ~laittl~/atiaat s/ ~Mii ht to tM Malt K tslwt~ra. •/I ahalritaW ~ M~I/w3W a>M~ sa/tiifatiM. 111wsNy a~~4Uw ear aA 311tlt~f+dal tis ~stiw a/itMlrltsut an awal iwl~a !iN N M /Mt ~ tM Mart a! t~w1/rs, ant ~ratla~ t+ MMr a!'tillat/t attL tM M1r~nwfLMi1 L th/ lMtM~. aMa at it/ pi//M/. ay tr raN et rit Mart a! ttlM• t/r/ M rM a r/h/! 11/sr>•! alrt /hall aawtLw M M /11/h as 1/as ra /ait 1r1/IM~! ooutLw/ waA aa»111a1 ~ nwti/. '!h/ ¦?1wr atais/i~ ad arwlai~a K wills/ Poll M sa N4 lyrRh SA tIM ffr.laMS, ~srri~M flyt ne yerMS, q~Wsatirw, IYq et eesprstiea Nail M oi~.ti tM M q egollat ~i'ra deeNi' L fM •es~t~ xsflr• att tM y~weai e? fly ~sJesib o! tN few et useo~. fps. t?apAt. 'AYO 1~Lw M' fM eeo'/awiles eMali M aw~tM b tly ~e~tsswse IMellatin wf riioMtfa aiq M aWM M srMt3M ~ aMOOraINe idf>t flte trw .v.fias tM~tgr • r ar~~ ~peeifliN ~ I~M3~ei1~ rWl'fM13o, Std effyt Mt ~ ~letst eet L~ •1111 Mt !Mw ~ olMi[, aet ~1ri o! IN oaMM, SIyt1M a oawrLMp No1i M /ist+i M ifs 1~/rM. +t1~MMINr q eltloero, ~s ~ w t'teM MtM~l1f rwMMN M fly 1y/1w~aWw. ~ asM see. s31 e! !q 1lrefe d ,~orl/ Ma21 M - - - - 1iMstiaMi ewis to eioo es ¦oe~ ew~eetrwy, iw+rotl q l~dlf~fe~a e~altow oaa wMswfea e~lwlroilr ~tO+r oiorl• f11U, •tioltiool3 air eflnor Mu1tg1M~ moo. Ix. '11M e~!'tfi+M Nail Ir?ee 1a~11 raeoeensa? ti11Ms fla •aro o! "iial!! irk ~ yyr ~ 1M 1e la ar~gr eearel lerl ey aaloo oM wa a awmw o+ol aM litq tM aw at ltie slelsrse. ri Ny?u Irw ~errr fo Rolf, u~ulre b p,tt. ~?solw er otMrria., 2eaN. biro, eMrgr, soil. or etAesxl.oe t~aeslor eitlout Veit so w iMlilt iYih i'Ml i71/ arNQSl ~N~ Y t11~ oti~M~i iiei ~11M/iNS oL" t,Ai OO~rOilS~ilf ~IILll Y~i~iliV i ~ w wrlMi~ piM~i s~ tq~Ytiiats qr~ wN. to Maws arq iiltit ~ 1Ys ~w~'tll~a, M ~Nn ~/-3ws es~ iari~stiMnt ~rt11~ ~ Mtsstfa~ litw ~ ti11tis W w NilMt a31 sWs isM, sags sit tl~f~s sit esa~eatr~r tr lw u t~M ~MJMti ae/ /r?~MSS s! Mi ~tLM ~NSil s~s~trs. is. Slt pMssy ae !~S t~~~ew?3~s ill i3~ 1i 1la13~ f'M t1M ~y~lllrt s! iii dilq d iiatiLiifLrs, aY r ~M ~S ~ ~~1 1~~~~~a ~ ~ss~ ~ . • 'ALA UwrMs istl M ~~sM N ssNiye~i isri ~Yi 10o Ws 3s aNa~Wss t~t? 3Mta as! Ms ~e/rertiM a~~ w wr~.is to uz iii s+wr ~ s~iw r w..- atto .r.~~t rte a iYp1 MsMsMtwa. •rmt s~ is ~ ~ yrc aw ar sus its or ss s~rnw~ ar sus ins r a~wa aw~~ ~i? .e s9ao. s AGkBau z errs s+e ~s aawrna a. ~t uoiae~r /,31 V • oS • ~nl t~ d BY-LAWS air-rr?xs • ~ of BOYS' CI.OB OF 80NOLQLQ - ILRTICL3 I MersberahiP Section 1. /1ny rdult eitizaa of tha 9aitid Statas, , ra=srdiaes of nationality, religion or poiitieal ballet may bacace s zamber•ot• the-corporation. J?n,T corporation •doirs6 business la the State of Haxaii mat become a member of tha corporation, Section 2. /lriy parson or corporttioa desirie~ to • becomes a member of the corporation ahs11 subait an applica- tios is tha form prescribed by the $oard of Diraetors. The Bcard of Directors shall review each application submitted scd ahali approved or disapprove thereo[. Seetlos 3, ?[embershlp shall becorss ettaetive upon t`~e date of aaproval by the 9oard of Di,-ecto_s and shall be - fc: an ~.ade=lr~i.te term and until a member rsai.-as o. is otherwise removed frog nembershlp, Section h• Tha rs~ority o: the 3oard of Di.-acto_s may removes ~T member for cause. Section 5. Eseh rsober sha].1 PaY Cuss la aeeorda.~es with a schedule set by the 8oz.^d of Di.~ecto:s. Hoapa;,_nt o[ dues shall be a close for removal from neabe=s`tip. A.~"'ICi.:' ZI • Me~~ s 5e_tion 1. The a:.nue1 asetlres of :.'ie a•~ae_ s of :he eonoration ahail to paid Stt iioaolulL, bawaii, of eech dear, at s tine and plus to be lixed b7 the Board of Directors, tar the purpose of hearing reports of officers, comai.ttsea and• the Executive Dirsctor; to elent meabers of the Board of DLyc- tors; aaa to net oa any other matters which nay properly core betora the annual meeting. The secrstarT shall tall notL^e of the ana...i maet7,tss to the aer3e:c at least thirty (30) daps bet ore the date of ttu meetit~. Section 2. Special meeti.aga of the corporatioo na~r beheld at the call of the Board of Directors. The secrsts_g _ shall mail noticae of special meetlnss to all membsre at Leant tsn (10) ds.ys before the date of the meeting. The notice shall contain the purposes of the special neeti.a;; Secticn j. Trento-flue per cant (2j~) of the mm- • beta of t.~s eonoration pre seat in person or b7 prwp shall constitute a quormt at nay meetins of the cos7orstion. •Seetioa 4. Ths Boa.-d of Diraetora try authori:.e •the p:eaidsat to appoint s nomLiating comml.ttea of at least thrsa (3) meabers and ao more than live (5) neeb~rs, rho shall present at the next aanuai msating of the corporation nominations for meabe:e of the Boa_^d of DL-eeto:s. Sect::: e, nay mea3er of the eo=Y'ration sa; ac tZ eti~ual aentia~, hon~.ate tardida:es to. merbars o: the 9ot_^i of Di: ettOrS. _ • ~'?t 3II • Soard oC D1s•eeto_ s ' Section 1 T:~e Baa.-d of D=-ecte:s s.~.s11 eaas:st o[ ao t less thaw five (5) and no mo: a d~sn t~rent7-o.'x (21) ' . -2- ~ _ members. Ho person shall bs a dlreotor xho is not a member of the earporation. ' • ~ Sectioa 2. ft •the first ~^^ual reetL-u or the ambers of the eorporatian oas-third (1/3) o! the msbtrs of tire aoai•d of D'seetors aha+l be elected for one (1) year, one-third (1/3) for tro (2) 7lare, sad one-third (1/3) for • three (3) years. dt each aanual aseti.a6 thereatesn one-thin (1/3) of the diztiaetors ehr11 bs elected for three (3) yss_^ texas. It the r..aaber or the oe~bsrs of t.~e Board of Direc- tors is iaereasec at a~ raaual aeetitte, the a3ditianal ae3bers sha31 Se elected to= oae (l), t•~ro (2) or thrse 13) yea_•• terms in order to Provide as eqv='_ .n•~be: to be effected at each annual .:.re3i..Z. • Section 3. Meetings of the 2oa_-d of Dirsetors shall be held quarta:ly dtsln: Ma-.h, Jvie, Ssptanber end Dece~er is each year, at such places and times as it shall desi~+ate. Otter meetin:s say be hsid at the ea11 of the prisldent o: of oae :hi.-d (1/3) o: bhe aembers of the Board of Directors proridine a no.acs of the rise and purpose of t2•.a seatia6 is given to eanh as.:De-- at least ten (10) days betors t.`u date or such ~eetine. Section k, :hs 3oard of Disarctors s:^.s11 havs poxar to fill racaacies Sn its oxn er~be:ship to carplete the unnyi: e3 t: ~ o: aa,° eesber o- the Bos_ts of Der scto: s. Section ° ~e-t.`: r_ !•1/3) of t`e rs=ie:s of tat 3aasd of Dlrecto:a shall ce:statute a quo:~a. • 5ect~ loo 6, At leant thL^ty (30) ds~s before the ~dats of as annaal meatlcg the secretzZ alsali h-ninh the eoattnatiag e>mmittee xith tEse rsmss of the rr~ers of th= ,Board of D;reeto_ s xhose -tens xi=1 c.pire tt .suah enn,,,, meeting. • A~~ rv Comzttteea 5actioa 1, There aha11 be a ti.aa_ica eormittes, a pra6ram end persaoael eoasttee, as executive ccmittaa, and a property mrlntsaance eorsaittea, Ali eosssttteea and their chaisaea shall be appointed by the president atter• - each aarsual meeting. - - ~ Section 2. The tlnance conml.ttee s5a11 eansiat r of at laaat five (3) meebars, e:.cluive of ex-officio mem- bers, of the corporation and the Eeard of Directora ind shall include tY•r t~ssu:er, Ttt: ^w't.s^ ata11 be a oem- ber of the Board of Dsactors, It shall be t3:e duty of the titstnce com4t*_ttee to repot and nake : eeeacsndationa to the . 3oasd of Directors eoaeer:iing e1 the financial affairs of the co:~o:ation, Tse tinr~ce eemittee srsll tppoint e clerk t.-aa among its oembers xho ahail keep an aceura.te record of its aaeLl.t~a. Ss=eion 3, The p=ogrem sa: persooael ecGi:tee shall consist of at lesst five (5) ~~e=s, exclusive of ex-officio naabers, of the corporation L-yd 9cL-~d Ot JL,aeto:s. r It shall be Che duty of the progrzm end peraonael eo~].ttee to rsporr erid make reeo®endations to the joatd of DLroeton concerning the prog.^eas and peraoanal of the eo:pontioo. ' Tai Cl+.~r.~.w r~71 ~JC' a .:1~:72r Or th/ 94ard O.~ DLT~CtO.~. ' 7hs prv~'sm srrl pe-sots]. e~.ittse e`iall 4ppv+nt a elsrfc rrca svcLt ita •-e x~ z "::asp sa s:eLZ'ate raeard o+^ ita ssat~s. . Section Zrie e~eeutlve caosttttae s5t11 eoa- aist of at lsast five (5) a~3srs, sulusive of es~rrieio asabsrs, or the 3ozrd or Di.•-saton. ~h+e sha11 be the F-as:Gaat. ~ It eda11 bs tbs dutT of tt~s e~raetltlw cm- n.• tbee to have arrd ezereias all the posers of t.`'~s 8oatd . or •D:.rectors Hsieh eq bn 1~G't~lly deleted is the menass- rsnt ar tha businaas and arts:-s or the eo.-paratioa s-id .'-.s.]. hats pc~ea= to au'.,3o.+se the seal o.' the corjozatioia to be a^: ~sd to a;1 paps. s xhich may rs ~ -~s it . ~ ~seu:ive c'-•t:ee s:~li appoint a clergy t~ s3vne its ~ a_^bers tdio al^i7.]. ;seep ea aecurata record or its oeeti.~s. Secti«s 5. Tbs prvpart7r aalntaasnaa eocittse b...~~ co:taist a.' at leas: rive mer3ers, ex:luaivs of v.-ortioa nr-_3s: s, o: tkss eo.-, oration sad ward o+ Dis+sc- tc:s. cha~--•w shall be a ma-~er o: AR! 3os^d or Di,~eato: a. It shall be the duty 0: t.~s px-~pery essrtens.-s_e • eaesittas to repo:: ass3 ss:ce reso~snC,atioz• tO the roa_^d or DL~s_:vrs eonoe_-aim t5a sisintenance or the Duildin~ sad other pipes-ti.ss or the oo:~oition, ez:eat es.~ p:v~ rt:=a. 'Des psoas.' :•~asnen eocittae s:Z1 sp~Lzt c cleric rrarc e~n~ i:s ^^--`r: s ~r`JO shzli ic:_p ea etctrzte raoorG Or SCS ~eCtirr~d. \ r SACt1:Cl 6. :2]e 3oard ar D•~ .CCrs i'~j tithori2e ttie e_-sation or and rrt erut.e such oC.ytr eo .it:saa as =J . • be tosayG naceasarf to dL^ect e~1 ea_~ on the a,e:1 =`~es , • of the c~-poration. S+ction 7. Zse p:'es1Cs«t saa the sucutive . CL-'ctor of t.~is oarporation aliall be ~-ottielo u^~' e.-~s Ot 811 C0.71tteeS. a.~czaE v ?resident Seotion 1. ;?ie prastdeat s.~all presida at meet- . Sass of t:.e moebera of the oorporaticr? and of tha Son--d of Direeto: s; shall appoint the ee=*,ers of all ece-...lttess hersin anG whteh naT bs created as ot:tio_rise providsd~aad shsll be an ex-ottiaio amber of all su=h eaxitteaa; shall ' sign such papers as required bT his ottioe or u instructed bT the 5oard of ,7L.setore; shall sJo: such rsparts s.~d ' reec~ea:atiazs to the 3c_-d of DL~ec:ars as i ::.e he:s of the corpora:ion at a.~ sa^~ or e~seL2 aectin~s, canea_-rte tha xorlc enG a'tc'~rs of ~e ecrporatioa, tick i : his JuC~n: a.-e tasirabZQ for th=1r Lzer•.•atloa anG ~rsa:e; ray requi.^e such repot-ts t.oa tom- troasti-e-, sc=: e:ar,/ zed e;.seL~ ve ditctor as :s::t± a ~t~ert are neeass=; , and sail pert a = c:.'-.c: C:~:Ses ~ciCe«t to t :at ot:ice. - • ~ - Yice-xr~asidar.:s Sr_:ion 3. as via-F~si==ats, ~ .1s cater ~ n:~ed, ahil pes:'o:a t.'se duties of tae p_i•' -a: iy c :,e o= a3seaee, rsai~ation ar Ssaabilit7 of the latter to ' act. Il~l'I~i.E TiiI • See~etaa9 Section 1. Ida ascrstsrt shall issue all aotiaes o. r~eetLoss of oes•3ers of t.'ss corporation and Boasd of • Diseetors; notify indiTidti:als siactad to ottiee or so . eexbs:ship of the no.-po:st3oq s+nG to the s3oi-d n[ Dire~- tors; ksap eoeplete records of tha eeatiu„s at the meahera ' of the eo.~o:atian and of the Hoard of fTirectors, includ- in: an e_eL»•atr rseo~i of attsndsnes of rwr..Dersj notify t.~e nci.:s:ism eeaittse of pe, sots ~roppe: t.-oo m~e~ ship is the co7ontim for aorst`.saC'sxe or other Gauss; SL•.-~Sah the nr..1.^.atins oomnittas xith a list of affietrs me=*sz of the Hoard of D3.-sators, moss talcs shall aspL^r et t.`ia ae:-t aaaual rea t3.oe, xith s r eeo:s of their • attwwiiwwwa aC =e`.Sa;;s of the 3:i"d of ~-s=a:s duri:e their tar-.s of ottiss; t5e11 rail o:,~• notSces as :nett xt- ad bT t.`.s Hx^s of Dirsetors; shall be cutadim of all rea:•:s e.' Lhe eo.~, static.-., e::.ept su: h :zeorls sad papers • ss shall be lcspt by ttse L-aa.zurer as hes•ein provides; s`~sll ai.-"i. s•.seh aape: s as a.^a : ac-.iL-ed b~ h:s o:tLr or as Ss- s~-.:.e. b; •~.he B:a.^d e: ~L^ectors; sad ' pa:to ~ ot.'ur dst tie s S.ziseat to `3st a.: is e . 1L~SZGi~ GIII 'iZeas~L-er Section 1. ~.n treaat:_~ar a.4s11 receive ail =^.irs -7- Dt thG COrpOratdOC awd bbVO C123tady tl]lr00=. ~ ihLLl eauss the !lauds of tba corpo:stioa to ba deposited Sa oas or mn baass selected by ttsa 3oard of Di-eetan to be Cisbttss4 in accordance xith the Sadructions et, sad upon • tea si~sturss of persons desigstad by the 2aasd at DSree- - to--s. Se shall ca,uas to be ;cepC a till aeeovat of s17. aoriss : sceivad sad paid out and ahsll s,:.1m wch reports ' thexzo: to. the ~rsaideat, E•aard of Diretors and tls euou:iva dinctar as they ray raquL^=. Ee shall receive a~rl hs~t cuataa of all deeds, asev_-~it3.as, rotas, e~trccts read otlu; tSr_•ac•- papsrs Ot Ls eorporatio:. and sips=1 plses then to_~ sets keepL:e in the sets dspcsit vs~ts of a Dan]: d:a4c12tsd by L`L: i~OiT'.Z Ot DL•^setor3 J~ 1L'7der such Talcs ss to access u svsh 3ca.^d of Diracta:s .w•ii deter- . - •r!.ce. .L.s shall cause ttt7.l aeca~--?ts to be kept of such deeds, - seeurisiss,• rates sa3 t'~-s:].sl papers asi ~ esLT such :sports theraot to the prssldeat, 3oa•-d of DL-s_to:s ~~d asscutivs dL-sctor as t.`sa~ ~ requL-s. 8a als~ll cause the boo.cs o+' secouat of the co_-po: stern to be au31`..c3 at least Dace aaaus~ bT a public arcora'.zzt tpp: owed bT the ° ~ ct ~-a::o:a, sod s~a11 eatsas to be pr_~-:d, a~ e2~2 p_-ssaat to t5a arsbara at each rtnual xstl~ of L`L- ce=- pazzt3sa, a eaap, ehuns;ve ti~11a1 atatesnt S»cltti:~ the rsT:.~ : of Lha • $ecotns:szt. Ae shall aim sash pope: s s3 ' s.~s =+squ:.'td bT his orrice a lastructaC by the Board of DL~•aetors~ sad s.~s1l pe:to .oche: duties incident Lo trtt o.':ice. 3a es7 be requt.-ed~by t.~e 9aatc~ of DL^eeta: s to Give such bonds u tha7 s~.ii detesrina for the ta2Ch11i1 perm-,•~~• a.' his d•.ttles. • J?t~ICSa Iz _ . ~ecv~ive Director Section i. T5s esscvtive director shah maasgs the tltsL^s, dlnct the xrY snd emplo~ess of the aor, ors- tL~o, s~~ee: to, sad ass aceorda~e. xith, t:s is~structims at the 3oard of DL'eatarsj shall prepsra budpta of espeose for the yproval of the tL^.aace aomittaej sad shell be sutlforSsed Co i.av: e~Qc::s :.ot e:eord Frith the approved bu'.ast, or as Sa:trv=tai br t5e Dee`~d of DL*~setors: Seel 2. 73u executive director a2u11 tttsrld • all seetirsSa of the Doerd of Directors iatleas apcltieal3y othesxise Iw•tru.:ted arsd shall be sa ex-otticio a+ecber of all eas+it:ees. Seetiaa 3. '1Rse axaautive director ehall auti_ re- • ports of t`u Work sad attaL-mss of the org•~••~tioa Ce the p:eaideat, Dos.-C of Direears arul co•-poretion. /~°.CZ~..rv. x Pisesl Yes^ . 25e fiscal tsar of the coporstioa aha11 be the ' Gale^~•^ JOL^. . ~=Q.~ ~ Slel Lie seal nt tls~e co~or+_tion a :all be a cL^_ulsr Sap: esalas of the ror3a ar~d ti~-ea ~ Zoeorpo: ated J~a~e Zl, 1960, aurro~ded hT the, vords BOYS' d08 OF BoNOLOLII, Honolulu, Hsxzii. AA~1CL? ]QI . • Asndasats • ~seae bT-3~u eaa be a=aa~ded by a sra~oritT vote • of the avmbers ot'ths snti'~ Hoard of Directors at anp • • : e~tlar or •speeSi]. meetit~ called for the p~agose, pro- vided notice of the proposed ehats~t is alvea is the aotiee of the,aeetios th:rt~ (30? days p-^ior to the aleet3n~. • • e • : • . a s • • • II~OPFlODI OF HY-:.J.MS Ire, ~ ~ zcsds= s~-red, ca this /9~ da7 of Sep`,.se- ber, 1960, havl.e~ azeeutsd the Pstlsion for Carter of In- earporation of the above-rased corporation for the pur~oee o[ lncorporatiaa the aaae varier cad L1 aacor'-arse rith the laxs of the Sta:e of Baxaii~ do hereby e=opt the lore6oitg p.-oviaions as the E~-i.zxa of acid epparp/o'rstioa. ~G[.a+r Cce i ~ • ~ _lo.. BY-LAWS AMENDMENT RESOLUTION OF t~~ERS AND OF BOARD OF DIRECTORS A1+~NDI~NT OF BY-LAWS RESOLVED, that the By-Laws of The Boys' Club of Honolulu are hereby amended to add a new article thereto, to be numbered Article IIA and to read in its entirety as follows: "ARTICLE IIA Board of Governors Section 1. The Board of Governors stall consist of such number of persona as shall be determined from time to time by the Board of Directors. Each governor shall hold office until the meeting of the Board of Directors following the first annual meeting of the members of the corporation after his or her appointment or election, and thereafter until his or her successor is duly elected or appointed and qualified; subject, however, to removal by the Board of Directors. The immediate past-Chairman of the Board of Directors of the corporation shall serve as Chair- man of the Board of Governors and, in the absence of an immediate past-Chairman of the Board of Directors, the Chairman of the Board of Governors shall be elected at the first meeting of the Board of Governors following the meeting of the Board of Directors at which such Board of Governors is elected or appointed. In the absence of the Chairman of the Board of Governors or on hie or her inability to serve. the Chairman of the Board of Directors shall serve as Chairman of the Board of Governors. Section 2. Heetinga of the Board of Governors shall be held whenever called by its Chairman or the Chair- man of the Board of Directors. Notice of meetings shall be given orally or in writing, by mail or otherwise. at least twenty-four (24) hours before the time at which the meeting is to be held. The son-receipt of any notice shall not invalidate the meeting, or any business conducted thereat, at which a quorvm of the Board of 6overnore is present. A majority of these members in attendance at any meeting shall caastitute a quorum for the transactions of business at any meeting. Section 3. The Board of Governors shall serve as an advisory board xo the Board of Directors, and the Board of Governors shall not have any powers except as herein expressly provided. Without limiting the generality of the foregoing. the Board of Governors shall not have any power to make commitments, incur obligations or enter into contracts for or on behalf of the corporation. The members of the Board of Goveraora shall represent the corporation in the community and assist the Board of Directors in matters re- lating to community relations. Section 4. The Board of Governors maq delegate any of its powers to committees consisting of ouch number of members of the Board of Governors as they shall deem proper. Aay committee so formed shall in the exercise of the power so delegated conform to any regulations that may be imposed by the Board of Goveraora." RESOLVED FURTf~R, that the By-Laws of Tha Boys' Club of Honolulu are hereby amended to amend Article V thereof. to read in its entirety as follows: "ARTICLE V Chairman and President Section 1. Chairman of the Board. Whenever there shall be a Chairman of the Board of Directors he shall pre- side at all meetings of the members and of the Board of Directors. and he shall have such powers sad perform such duties ae may be assigned to- him from time to time by the Board of Directors. Section 2. President. If there shall be no Chair- man of the Board of Directors, or in the absence of the Chairman of the Board of Directors, the President shall preside at meetings of the members and of the Board of Directors. The President shall appoint the members of all committees herein and which may be created as otherwise f 3 1 ' provided and shall be an ex-officio member of all such cocmlitteea; shall sign such papers as required by hie office or as instructed by the Board of Directors; shall make such reports and recommendations to the Board of Directors and to the members of the corporation at any annual or special meetings, concerning the Mork and affairs of the corporation. which in his judgment are desirable for their info=matioa and guidance; may require such reports from the treasurer. secretary and executive director as in hie judgment are necessary, and shall perform other duties incident to that office.' RESOLVED FURTEIBR. that the foregoing amendments are hereby adopted and approved and that the proper officers of the corporation are hereby authorized to execute and file such certificates and to take anch actions ae are required to carry out the purposes of the foregoing rasolutiona."