HomeMy WebLinkAboutCOM 0269.000 2008-2010
V V Oi
PHONE: (808) 961-8396
DENNIdember H" ONISHI FAX: (808) 961-8912
CouncilLtember
EMAIL: domshi@co.ha:vau.hi, us
Districl 4
+j~ri or x'~y
HAWAII COUNTY COUNCIL
Mailing Address: 25 Aupuni Street, Hilo, Hawaii 96720
Business Address: 333 Kilauea Avenue, Ben Franklin Building, 2i' Floor, Hilo, Hawaii 96720
MEMORANDUM 2,1
TO: J Yoshimoto, Council Chair ZZ
and Council Members
FROM: Dennis "Fresh" Onishi, Council Member 3 -
DATE: April 3, 2009
C4
SUBJECT: Resolution Transferring Contingency Relief Funds (Council District 4)' c~ii
Contingency Relief funds from Council District 4 will be appropriated to the Office of the
Prosecuting Attorney to be used for operational expenses for the Boys and Girls Club of the Big
Island-Hilo Club.
Attached is a resolution authorizing the transfer of $5,000 from the Clerk-Council Services -
Contingency Relief account to the following account and project:
FUNDING AMOUNT: FROM: TO:
$5,000 Clerk-Council SVC Office of the Prosecuting Attorney
Contingency Relief Prosecuting Attorney OCE, Misc.
010.101.5101.91 Contract Ser
(Boys and Girls Club of the Big Island-
Hilo Club)
010.271.5271.02
DFO/kk
Attachment
~2es. U5-oa~ p
Comm. No. 0
Ref. To: W
Ref. Date APR 9 zoos
Hunvai'i County is on Equal Opportunity Provider and Eniplover.
7/9/08
COUNTY OF HAWAII
CONTINGENCY RELIEF FUNDS REQUEST
TO: Office of the Prosecuting Attorney DATE: April 1, 2009
Department
FROM: Dennis "Fresh" Onishi (Attn: KathyKosaka) PHONE/FAX: 961-83961961-8299
Council Member
A. REQUEST (ATTACH BACKUP INFORMATION, IF AVAILABLE)
1. AMOUNT: $5,000 2. TO ACCOUNT # (i.e., 010.500.5503.02): 010.271.5271.02.115
3. TO ACCOUNT NAME (i.e., P&R Admin. OCE): Prosecuting Ally OCE, Misc. Contract Services
4. PURPOSE(S) OF TRANSFER: Boys and Girls Club of the Big Island - Hilo Club salaries and supplies
for the Positive Youth Development After-School Program.
5. IF THE MONEY IS DESIGNATED FOR A NONPROFIT ORGANIZATION, NAME OF ORGANIZATION:
Boys and Girls Club of the Big Island 6. IS IT A 501(c)(3)? ® YES ? No
*If YES, IRS determination letter must be attached to this form
7. COUNTY-RELATED PROGRAM(S) OR ACTIVITY(IES) TO BE FUNDED: Address juvenile delinquency
risk and protective factors.
8. DEPARTMENTAL GOALS AND OBJECTIVES To BE ADDRESSED: To encourage and promote crime
prevention and early intervention initiatives to improve the quality of life on the Big Island.
9. FUNDING TO BENEFIT THE PUBLIC-AT-LARGE (AS OPPOSED TO PRIVATE BENEFIT)? ®YES ? NO
10. IS THE PROGRAM OR ACTIVITY FUNDED ESTABLISHED BY CHARTER, ORDINANCE, OR DIRECTION
OF THE MAYOR? ® YES ? No
B. D,~EPPARTMENT'S RECOMMENDATION:
U' APPROVE ? DENY ? DEFER:
RATIONALE: Program supports the Office's Youth Builder initiative which seeks to reduce juvenile
delinquency b~/y providing positive after-school activities for youth.
L / ;r. W,~- DATE: Zj - 7 - X-00!'
7VT ' Department Head
C. MAYOR'S ACTION
Ftcque-t complies with Sec. 2-139,HCC,
APPROVED ? DENIED ? DEFERRED: with to following exceptions, if any:
_ No exceptions, okay to approve
COMMENTS: _ If approved. change a 10 to a "Yes".
Ifipproged. ch c 1" #10.
Si_ned_ - I Y -8 2005
DATE; APR - B 20H
uya02042
Apr. 7. 2009 5:42PM No.4014 P. 1
INrzm& RSVWA= 9ER9ICE DIMMMUM 08 TM TREABDAY
P. 0. 80I 2508
CZE nMATZ, ON 43203
API Employar Identification Number,
Data, 81-0575345
DLUs
17053340032042
BOYS ARD arRL CLyn OF TED BIG Contact person,
ISLAM AWCR T LZ 314 95032
100 EA301EASM ST Contact Telephone NtmlbSri
ffiLO, Er 95720 (877) B29-9500
Accounting Period Ehdingr
DECA®EA 31
foundation Status Classifioatiool
509 (a) (2)
Advance Ruling Period Beginse
MAY 30, 2005
Advance Ruling period an",
DECD 31, 2006
. Addeadem Appliesi
w NO
Dear Applicants
flamed an information you supplied, and assuming your operations will be as
stated is your application foie recognition of exemption, we have determined you
are -cam pt !zoos federal income tax under section 501(a) of the Internal Revenue
Code am an organisation described in section 501(c)(3).
Because You are a newly created orgaaieation, we are not now making a
final determination of your foundation meatus under section 809(x) of the Code.
However, we have determined that you can reasonably expect to be a publicly
supported organisation described in section 509(a)(2).
Accordingly, during an advance ruling period you will be treated as a
publicly supported organisation, and not as a private foundation. This advance
ruling period begins and ends an the dates shown above.
Y
Within 90 days after the and of your advance ruling period, you Blunt
send us the information needed to determine whether you have mist the require-
ments of the applicable support test during the advance ruling period. Zf you
establish that you have boon a publicly supported organisation, we will alasni-
fy you an a section 509(a)(1) or 509(a)(2) organisation as long as you continue
to nest the requirements of the applicabla support tent. rf you do not meet
the public support requirements during the advance ruling period, we will
classify you am a private foundation for future periods. Also, if we classify
you as a private foundation, we will treat you as a private foundation from
your beginning date for purposes of section 507(d) and 4940.
Orantorn and contributors may rely on our determination that you are not a
private foundation until 90 days after the end of your advance ruling period.
Zf you send us the required information within the 90 days, grantors and
contributors may continua to rely an oho advance determination until we make
Letter 1045 (DO/CO)
Received Tlme Apr. 7. 2009 4:40PM No-3817
Apr. 1. 2009 5:42PM No.4014 P. 2
0
-2-
3=8 ARD GIRL CLUB OF THE BIG
a final determination of your foundation status.
If we publish a notias in the Internal Revenue Bulletin stating that we
will no longer treat you an a publicly supported organization, granters and
contributors may not rely an this daterminatien after the date we publish the
notice. In addition, if you lose your status as a publicly supported orgsai-
mation, and a grantor or contributor was responsible for, or we aware of, the
sat or failure to act, that resulted in your loss of such status, that person
may not rely on this deterainatien from the date of the act or failure to act.
Also, if a grantor or contributor learned that we had given notice that yea
would be removed fray classification as a publicly aupported organisation, then
that parson may net rely an this dotoraination. as of the data he or she
acquired such knowledge.
If you change your sources of support, your purposes, ebaraeter, or method
of operation, place is$ us know so we can consider the effect of the change an
your arav~mt status and,foundation statue. If you amand your organisational
document or bylaws, please send us a copy of the amended document or bylawz-
Also, let us know &IV'cbanges is your name or address.
A• of January 1j, 1904, you are liable for social security taxes under
the Federal Insurance Contributions Act on amounts of $100 or mre you pay to
each of your employees durio%,a calendar year. You are not liable for the tax
imposed under hhe Federal Dnamploymat Tax Act (FUM.
Organisations that are net private foundations are not subject to the pri-
vate foundation excise taxes under Chapter 49 of the Internal Revenue Coda.
savever, you are net automatically exempt £rea ether federal excisa taxes. If
you have any questions about exaies, employment, or other federal taxes, please
let us know.
Donors may deduct contributions to you as provided in sechion 110 of the
internal Revenue Cede. bequests, lagesiea, dovises, tranafera, or gifts to you
nr for your use are deductible for Federal estate and gift tax purposes if they
meet the applicable provisions of sections 7055, 3106, and 9573 of the Code.
Donors may deduct contributions to you only to the extent that their
contributions are gifts, with no aonmideretCM received- Ticket purchases and
similar payments in conjunction with fundraising events may act necessarily
qualify as deductible contributions, depending an the circumstances. Revenue
Ruling 67-246, published in Cumulative Bu22otin 1967-2, on papa 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 MAT 30, 2003.
You arm not required to file Fora 990, Return of Organization Bzompt From
Income Tax, if your gross receipts each year are normally 625,000 or loan. 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 $25,000 or lean, and sign the return. Because you will be treated as
Letter 1045 (DO/CG)
Received Time Apr. 7,'2009 4:40PM No.3817
Apr. 7. 2009 5:42PM No.4014 P. 3
-3.
BOYS am oIRL CLUB of Tae Blo
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 $25,000 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 $20 a day
is aharged when a return is filed late, unless there is reasonable cause for
the delay. Bowever, the maximow penalty charged cannot sawed $10,000 or
5 percent of your gross receipts for the year, whichever is leas. Yor
organizations via gross receipts eatcesding $1,000,000 in say year, the penalty
is $100 per day per return, unless there is reasonable cause for the delay.
The maximum penalty for an organization with groan receipts smoesdiag
$1,000,000 shall not ixcoad $50,000. This penalty may also be charged if a
return is not complete. Bo, please be sure your return is complete before you
file it.
You are not reg4red to file federal income tax returns unless you are
subject to the tax on unrelated business incense under section 511 of the Code.
If you are subject Qo this tax, you zest file an income tax return on form
990-r, Rxnsmpt Organization Dominoes Tseame Tax Return. In We letter we are
not determining whether any of your present or proposed activities are unre-
latad trade or business as dgFined in section 512 of the Code.
You are required to asks your annual information return, Yea 990 or
term 990-22, available for public inspection for three years after the later
of the flue date of the retcru or the date the return is filed. You are also
required to make available far public inspection your ememption application,'
any supporting documents, and your asemption letter. Copies of these
documents era also required to be provided to may individual upon written or in
Vernon request without chat" other than reasonable fees 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
requ£rsmeats. Additional information-is available in publication 557.
Tax-mcempt status for Your Organization, or you, may call our toll free
number shown above. /
You need an employer identification number even if you have no employees.
If an employer identification number was not entered on your application, we
will assign a number to you and advise you of it. Please use that number 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(*) (3) of the Code. To assure your continued
exemption, you should keep records to show that funds are spent only for those
purposes. If you distribute funds to other organisations, your records should
show whether they are a: east 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 that
the recipient will use the funds for those purposes.
Letter 1045 (DO/CO)
Received Time Apr. 7.' 2009 4:40PM No.3817
Apr. 1. 2009 5:42PM No. 4014 P. 4
-4-
DOts AM OIRL CLOD OF M Bra
If you distribute funds to individuals, yon should keep ease histories
shoving the recipients' names, addresses, purposes of awards, maunor of selea-
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
Service say and all distributions yon made to individuals. (Revenue Ruling
56-304, C.H. 1956-3, page 306.)
If we said in the handing of this letter that an addendum applies, the
addendum analesad is an integral part of this latter.
Because this letter could help us resolve any questions about your esempt
abates and foundation status, you should keep it in your permanent records.
It you have any gnostioos, please contact the person whose name and
telephone number are oVown in the heading of this letter.
W sincerely yeas,
Leis O. Lerner
Director, Rsempt Organisations
Rulings and Agreements
inoloaure(r)~
Form 872-C
I
Lotter 1045 (DO/CO)
Received Time Apr. 1.' 2009 4:40PM No, 3811
Apr, 7. 2009 5:42PM No. 4014 P. 5
pPR-21-2003 15:3,f 11A-I FJIk WulbLl,N ~ •o`sa was add~••~ va>w.
872-C Consent Ming Period of Umltation Upon 00 pa U494 M
fir.epseas,ean Assessment of Tax Under Section 4940 of the TaheeoeWn
tthe tbaay.Tlb,bar Internal Revenue Code Fulft in= sub"
rlb de aw. trwee Ito anwtfm on novae sew in
Under section &W M(4) of the Intemel Revenue Cade, fAd as pad of a request flied vAth form 1 t123 mat the
ohgena dw namod below be bested as a Pub" supposed ofganlralbn under sedan 170(bH1)A N4 at
section WWa)(2) during an advance ruling pwlodp
__ME and Girls Club of B e1A,jjM
(bad hW,owafem a aiWsa sho wbdawogd:aunaq DWAMDirectorof
and the lmkwiw Rennue, or
ASSAM
100 Munn qM arty Iigo, H MAN am Qpmml fom w
MAn>ea,rea*w0r ownpeaw (EmwbyeaPlenaand
E=mOOrganbation"
consent and agree ttM the pedpd for aettesoinp VX (Nnpowd uder seaiom 4W of the Code) for eny of the 5
fav years in d0 **2nx ru0ng perbd wV e,d, 5 ywm 4 months, and 15 days beryond Um and d the fret tax
year. 1
However. If a nedoe of deAClenoy In fox for any at &me years is card to the wgtnlseeten befo?e the period
axpra, rite ewe for making an a6senrrhent will be fmtiwr eztmded by the number of days the assessment is
prohidlad, OUS 60 days.
Ending date of first Wt yew lt.2002
0~1a~dt en, «vrwl
v
Name of VwAizaeee (as srhosw in orgawng dowmeng Data
9o~s na d Qhle ClUpof 711a flirt [~rnd ,_~__.~~__.____T__ ,f~~~~~
Olaew er hnata having aw ho ft to sign rype orprint name and else
.7frar)1. nlaro»e
For IRS use on
DiaMd Oi/atlar aAUiatent Convnies'an[r (Employee o,ena snd Laen,pt Orpelhira6aty DeN
APR 2 r,
ar R.acrataet a, see e f e1 Form n hsbuaiem• Cef. HM ,ssm
• TOTAL P.02
Received Time Apr. 7.' 2009 4:40PM No, 3817
Apr. 1. 2009 5:43PM No.4014 P. 6
Internal Revenue Service Depoartment of the Treasury
Director, EO Rulings & Agreements
P.O. Box 2508
Cincinnati, OH 45201 Employer Identification Number:
81-0575345
Date: February 7, 2007 Document Locator Number:
17053-027-708017'BOYS AND GIRLS CLUB OF THE BIG ISLAND Toll Free Number: 877.829-5500
100 KAN,AKAHONU ST
HILO, HI 96720
Aekmowkdgementof Your Request
We received your Form 8734, Support Schedule for Your Advance Ruling, or other information regarding
your public support status. When communicating with us, please referto the employer identification number
and document locator number shown above.
Your tax exempt status under section 501(c)(3) of the Internal Revenue Code remains in effect.
W7sw Happens Next?
The information you submitted was entered into our computer system at our processing center in Covington,
Kentucky, and has been sent to our Cincinnati office for initial review. We approve some cases based on this
review. If this is the case, you will receive a letter stating that you ate a publicly supported organization.
If the review indicates that additional information or changes are necessary, your case will be assigned to an
Exempt Organization Specialist in Cincinnati who will call or write you, We assign cases in the order we
receive them.
If the additional information indicates that you meet one of the public support tests, you will receive a letter
stating thasyou are a publicly::supported organization. If the priblic support tests ssm-not met, we will lead
you a letter re-classifying you as a private foundation. That letterwill tell you why we believe you do not
meetthe public support tests, and will include a complete explanation of your appeal rights.
When Can You Eiped Te ln&W7y Hear From UsAbour YourAppficadon?
Normally, you may expect to hear from us within 120 days. If you do not you may call our toll free number,
at 1.877-829.5500 Monday through Friday. Please have your identification numbers available so that we can
identify your case. Ifyou would rather write than call, please include a copy of this notice with your
correspondence.
Notice 3369 (cg) - (Rev. 12/2000)
Received Time Apr. 1. 2009 4:40PM No-3817
J YOSHIMOTO GUY ENRIQUES
Chav & Presiding Officer BRENDA FORD
KELLY GREEN W ELL
PETE HOFFMANN _ DONALD IKEDA
[rice Chair •i~~,uEMILY 1. NAEOLE
DENNIS "FRESH" ONISHI
DOMINIC YAGONG
HAWAII COUNTY COUNCIL
County of Hawaii
Hawaii Counly Building
25 Auputi Slreel
Hilo. 11awai'i 96720
April 3, 2009
J Yoshimoto, Chair
Hawaii County Council
25 Aupuni Street
Hilo, Hawaii 96720
RE: Resolution No. 1,15-o9 Transferring/Appropriating an Appropriation Out and From
the Designated Fund Account and Crediting Same to a Designated Fund Account (Boys and Girls
Club of the Big Island-Hilo Club).
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 be 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 IY,
Dominic Yagong, Chair
Finance Committee
Approved/Date/Waive to Council: Disapproved/Date/Refer to FC:
J Yos 'moto, Chair J Yoshimoto, Chair
Hawaii County Council Hawaii County Council
Hawaii Comm Is An Equal Opparlunity Provider And Employer