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Home My WebLink AboutCOM 0072.000 2008-2010 EMILYNAEOLE tq.Ufp Phone: (808) 965-2712 ~W Fax: (808) 965-2707 Council Member •,~G Council Districts \6Cg; Email, ennea/eucahawaii.hi. us Mailing Address: Business Address: (Former Coun(v Building)+r~ " 15-2660 Pahoa- Village Road 25 Aupuni Street Pahoa Marketplace, Room 105 Hilo, Hawaii 96720 Pahoa, Hawaii 96785 Hawai `i County Council County of Hawai `i 0 m December 11, 2008 ro .P To: J. Yoshimoto, Chair o+ _i And Members of the County Council ~L_~J - V ~~~~jY~j V From: Emily I. Naeole, Council Member ls? 4~ Re: Resolution Transferring Contingency Relief Funds (Council District 5) Contingency Relief funds from Council District 5 will be appropriated to the Office of the Prosecuting Attorney for Boys and Girls Club of the Big Island's Pahoa unit. Enclosed is a resolution authorizing the transfer of $13,000 from the Clerk-Council Services- Contingency Relief account to the following account and project: FUNDING FROM: TO: AMOUNT: $13,000 Clerk-Council Office of the Prosecuting Attorney Contingency Relief Prosecuting Atty. OCE 010.101.5101.91 010.271.5271.02 (Boys and Girls Club of the Big Island) EIN/rh (Res. 38-oa~ Comriti No. 7 2- Ref. To, W1 ateha l Serving the /iverests oJ7he People gJ'Our /,rlarcd Ref. p0~9 Dr r 9 d 9f1I1S1 Hawaii County is an Equal nppo, atu ty Provider and Fmploper ~o-~00 7/9/08 COUNTY OF HAWAII CONTINGENCY RELIEF FUNDS REQUEST TO: Office of Prosecuting Attorney DATE: December 22, 2008 Department FROM: Emily Naeole PHONEIFAX: (808) 965-2714 Council Member A. REQUEST (ATTACH BACKUP INFORMATION, IF AVAILABLE) 1. AMOUNT: 13,000 2. To ACCOUNT # (i.e., 010.500.5503.02): 010.271.5271.02.115 3. TO ACCOUNT NAME (Le., P&R Admin. OCE): Office of Prosecuting Attorney'tMisc. Contract services 4. PURPOSE(S) OF TRANSFER: Operational expenses for Boys & Girls Club - Pahoa unit 5. IF THE MONEY IS DESIGNATED FOR A NONPROFIT ORGANIZATION, NAME OF ORGANIZATION: Boys and Girls Club ofPahoa 100 Kamakahonu St. 6. IS IT A 501(C)(3)? ® YES ? No *If YES, IRS determination letter must be Hilo, Hi 96720 attached to this firm 7. COUNTY-RELATED PROGRAM(S) OR ACTIVITY(IES) TO BE FUNDED: 8. DEPARTMENTAL GOALS AND OBJECTIVES TO BE ADDRESSED: Delinquency prevention for youth 9. FUNDING To BENEFIT THE PUBLIC-AT-LARGE (AS OPPOSED TO PRIVATE BENEFIT)? ®YES ? NO Youth ages 6-17 10. IS THE PROGRAM OR ACTIVITY FUNDEVSTABLISHED BY CHARTER, ORDINANCE, OR DIRECTION OF THE MAYOR? W YES r0 B. DEPARTMENT'S RECOMMENDATION: u 'APPROVE ? DENY ? DEFER: RATIONALE: The program services a high risk area and is needed to provide extra-curricular activities which is a proven deterent to juvenile delinquency. DATE: 12122108 epartment Head C. MAYOR'S ACTION Request complies with Sec. 2-139, HCC, APPROVED ? DENIED ? DEFERRED' with the following exceptions, if any: - IJo exceptions, okay to approve. A approved, change #10 to a "Yes". COMMENTS: If prov ch c "Yes" in #10. Signed Datfl EC .13 2011q DATE: DEC 2 3 2008 Mayor DEC-26-2008 10:35 From:RDMNXRX 8089618908 To:80e 961 8572 P.1/4 1NTBRNU RBVBNUB BHRVren DRPAATNHNT OF MM TRSAS Y P. O. BOY 2508 CINCINRATI, 08 45201 Apr, Employer Identification Numbers Deters 81-0575345 DLNs 17053340032043 EOIS an GIRL CLUB Or THB BIG Contact Vernon, ISLAND ALICE T LI IDO 95032 100 KAM RAHONU HT Contact Telephone Numbers KILO, IT 96720 (877) 829-5500 Accounting period findings DHCMMBR 31 Foundation Status Classifications 599(a)(2) " Advance Ruling Period Begiaot NAY 30, 2002 Advance Ruling Period Rados f DRCMBR 31, 2006 Addendum Applies. v NO near Applicants i' Based on imformation you, supplied, and assuming your operations will be a stated in your application fo`r' recognition of exemption, we have determined y are aacampt from federal income tax under section 501(x) of the internal Revenu Code as an erganitation described in section 501(c) (3). Beeauaa you are a newly created organisation, we are not now mating a final determination of your foundation statue under section 509(a) of the Code However, we have determined that you can reasonably expect to be a publicly supported organization described in mention 509(a)(2). Accordingly, during an advance ruling period you will be treated as a publicly supported organization, and not an a private foundation. This advance ruling period begimm and ends on the dates shown above. Within 90 days after the end of your advance ruling period, you =not nand un the information needed to determine whether you have not the require- ments of the applicable support test during the advance ruling period. If you establish that you have been a publicly supported organisation, we will classi- fy you an a section 509(a)(1) or 509(a)(3) Organisation as long as you continue to most the' requirements of the applicable support test. If you do not meet the public support requirements: during the advance ruling period, we will classify you as a private foundation for future perioda. Alas, if we classify you as a private foundation, we will treat you as a private foundation from your beginning data for purposes of section S07(4) and 4940. Grantors and contributors may rely on our determination that you are not a private foundation until 90 days after the and of your advance ruling period. If you send us the required information within the 90 days, grantors and contributors may continue to rely an the advance determination until we make Letter 1045 (DO/CG) " a DEC-26-2908 1935 From:PDMNXRX eoe%18908 To:808 961 8572 P.2/4 -2- 90-9 AND GIRL CLUB OF TH$ BIO a final determination of your foundation status. If we publish a notice in the internal Revenue Bulletin stating that we will no longer treat you as a publicly supported organization, grantors and caatributord may not rely on this determination after the date we publish the notice. In addition, if you lose your status ad a publicly supported organi- sation, and a grantor or contributor was responsible for, or was aware of, the act or failure to act, that resulted in your 1065 of sudh status, that parson may not rely on thin determination from the date of the act or failure to act Also, if a grantor or contributor learned that we had given notice that you would be removed from classification as a publicly supported organisation, than that person may not rely on this determination as of the date he or she acquired such knowledge. If You change your sources of support, your purposes, character, or method of operation, please le[ us know se we can consider the effect of the change your am mipt status and,foundation status. If you amend your organizational document or bylaws, p}eaae send us a copy of the amended document or bylaws. Also, let us know a11'changad in your name or address. As of January l`, 1984, you are liable for social security taxes under the Federal Insurance Contributions Act an amounts of $100 er more you pay to each of your employees during,.a calendar year. You are not liable for the t imposed under the Federal Unemployment Tax Act (MA). Organizations that are not private foundations are not subject to the pri- vate foundation excise taxes under chapter 47 of the Internal Revenue Code. However, you are not automatically exempt free ether federal excise taxes. If you have any questions about excise, employment, or other federal tares, pleas let us know. Donors may deduct contributions to you as provided in section 170 of the Internal Revenue Code. Bequests, legacies, devises, transfers, or gifts to yo or for your use are deductible for Federal estate and gift tax purposes if the meet the applicable provisions of sections 2055. 9106, rand 2522 of the Code. Donors may deduct contributions to you only to the extant that their contributions are gifts, with no consideration received. Ticket purchases end similar payments in conjunction with fundraising events may not necessarily qualify as deductible contributions, depending on the circumstances. Revenue Ruling 67-246, published in Cumulative Bulletin 1967-2, on page 104, gives guidelines regarding when taxpayers may deduct payments for admission to, or other participation in, fundraising activities for charity. Contributions to you are deductible by donors beginning MAY 30, 2002. You are not required to file Form 990, Return of Organization Exempt From Income Tax, if your gross receipts each year are normally $25,000 or lean. If you receive a Form 990 package in the mail, simply attach the label provided, aback the box in the heading to indicate that your annual gross receipts are normally $95,000 or loos, and sign the return. Because you will be treated as Letter 1045 (DO/CC) ' a DEC-26-2008 10:35 From:RDMNXRX 8089618908 To:808 961 8572 P.3/4 -3- BOYS AND GIRL CLUB OF THE aza a public charity for return filing purposes during your entire advance ruling period, you should file Form 990 for each year in your advance ruling period that you exceed the $15,000 filing threshold even if your sources of support do not satisfy the public support test specified in the heading of this letter. If a return is required, it must be filed by the 15th day of the fifth month after the and of your Annual accounting period. A penalty of $90 a day is charged when a return is filed late, unless there is reasonable cause for the delay. However, the maximum penalty charged cannot exceed 510,000 or 5 percent of your gross receipts for the year, whichever is less. For organisations with gross receipts OXCesding $1,000,000 in any year, the penalty is $100 per day per return, unless there is reasonable cause for the delay. The maximum penalty for an organisation with gross receipts exceeding $1,000,000 shall not exceed $50,000. This penalty may also be charged if a return is not complete. So, please be aura your return is aomplets before Tol file it. You aro not reg44ed to file federal income tax returns unlesn you are subject to the tax oa unrelated business income under section 511 of the Code If you are subject o this tax, you must file an income tax return on Form 990-T, Bxempt Organ ration Business Income Tax Return. In this letter we are not determining whether any of your present or proposed mativities are unre- lated trade or business as dq..;fined in section 513 of the code. You are required to make your annual information return, Form 990 or germ 990-g8, available for public inspection for three "are after the later of the due date of the return or the dote the return is filed. You are also required to make available for public inspection your exemption application,* any supporting documents, and your exemption letter. Copies of these documents are also required to be provided to any individual upon written or n person request without charge other than reasonable feaa for copying and postage. You may fulfill this requirement by placing these documents on the Internet. Penalties may be imposed for failure to comply with these raquiremanta. Additional information is available in Publication 557, Tax-Bxempt Statue for Your Organisation, or you may call our toll free number shown above. I You need an employer identification number even if you have no employees If an emplayer identification number was not entered on your application, we will assign a number to you and advise you of it. Please use that -umber on all returns you file and in all correspondence with the internal Revenue Service. This determination is based on evidence that your funds are dedicated to the purposes listed in section 501(e)(3) of the Coda. To ensure your continues exemption, you should koep records to show that funds are spent only for those purposes. If you distribute funds to other organizations, your records should chow whether they are exempt under section 501(c) (3). In cases where the recipient organisation is not exempt under section 501(c) (3), you must have evidence that the funds will remain dedicated to the required purposes and the the recipient will use the funds for those purposes. Letter 1045 (DO/CO s DEC-26-2008 10:35 From:RDMNXRX 8089618908 To:808 961 8572 P.4/4 -4- BOYS AND GIRL CLUB OF THE BIG If you distribute funds to individuals, you should keep case histories nhvwing the recipiental Unman, addressee, purposes of awards, manner of selec- tion. and relationship (if any) to members, officers, trustees or donors of funds to you, so that you can substantiate upon request by the internal Revenue Sarviea any and all distributions you made to individuals. (Revenue Ruling 56-304, C.H. L956-9, page 306.) If we said in the heading of this letter that an addendum applies, the addendum enclosed is an integral part of thin letter. Because this letter could help on resolve any questions about your ex6np atabue and foundation status, ycu should keep it is your permanent reoorde. If you have any questions, please contact the person whose name and telephone number are a?fiwn in the heading of this letter. ti Sincerely yours, Lein O. Lerner Director, exempt Organisations Rulings and Agreements 8nclosurs(s), Form 872-C Letter 1045 (DO/CO • e - i YOSIIIMOTO Mvv or q GUY BNRIQUFS Chair & Presiding Officer d! •'i'"~ BRENDA FORD KELLY GREFNWF PF.TF_HOFFMANN DONALD IKEDA Oce Chair - 13MIL.Y 1. NAEOLB orx~ DENNIS " FRFSh1" ONIS111 • DOMINIC YAGONG HAWAII COUNTY COUNCIL County of Hawaii Hawaii County Building 25 Aupuni Street Hilo, Hawaii 96720 December 23; 2008 J Yoshimoto, Chair Hawaii County Council 25 Aupuni Street Hilo, Hawaii 96720 RE: Resolution, Bill or Communication No. 38-09 A resolution transferring/appropriating an appropriation out and from the designated fund account(s) and crediting same to designated fund account(s) for Boys and Girls Club of Pahoa operating expenses. Pursuant to Section 2(g) of Rule 4 of the Rules of Procedure of the Council of the County of Hawaii, this written request is submitted with my approval that the above-referenced matter be waived from the Finance Committee to the full Council for immediate action. In reviewing this matter, timely approval is crucial. It is therefore advantageous that approval is granted and the matter placed onto the next Council agenda for review. However, in the event this request is denied, for whatever reason, I understand the matter shall be referred to the Finance Committee for placement on its future agenda. Sin ely, Dominic Yagong, Chai Finance Committee Approved/Date/Waive to Council: Disapproved/Date/Refer to I-C: 41111, ICE UJ Yoshimoto, Chair J Yoshimoto, Chair Hawai'i County Council Hawaii County Council EIN/rh Serving the Interests of the People of Our Island Ilawai'i County Is An Fqual Opportunity Provider And Fnzpli~rer