HomeMy WebLinkAboutCOM 0324.000 2008-2010
J YOSHIMOTO •v or p Phone: (808) 961-8272
o: . Fax: (808) 961-8912
Chair il Presiding Officer
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Council District 3 Email: Jyoshimoto nco.hawaii.hi.us
Mailing Address: • Business Address:
(Former County Building) Sri 6;*;, 333 Kilauea Ave., 2" n Flr.
25 Aupuni Street Ben Franklin Building
Ililo. Hawaii 96720 HAWAII COUNTY COUNCIL Hilo, Hawaii 96720
COUNTY OF HAWAII
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MEMORANDUM
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ETO: Members of the Hawaii County Council
FROM: J Yoshimoto, Council Chair 1 - F
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DATE: May 4, 2009
SUBJECT: Resolution Transferring Contingency Relief Funds (Council District 3)
Contingency Relief funds from Council District 3 will be appropriated to the Office of the
Prosecuting Attorney to be used towards the Boys and Girls Club of the Big Island - SMART
Moves program in Kea`au, Hawaii.
Attached is a resolution authorizing the transfer of $10,000 from the Clerk-Council Services -
Contingency Relief account to the following account and project:
FUNDING AMOUNT: FROM: TO:
$10,000 Clerk-Council SVC Office of the Prosecuting Attorney
Contingency Relief Prosecuting Any OCE, Misc.
010.101.5101.91 Contract Services
(Boys & Girls Club of the Big
Island - Kea`au Club)
010.271.5271.02
JY/dwe
Attachments
Res. ~b~-~~t>
Comm. No, 3.Zy
Ref. 70:I
Ref. Data ---2-113 _
Hawaii County is an Equal Opportunity Provider and Employer
7/9/08
COUNTY OF HAWAII
CONTINGENCY RELIEF FUNDS REQUEST
TO: Office of the Prosecuting Attorney DATE: pril 17, 2009- _
Department DEPARTMENT OF FINANCE
FROM: JYoshimoto (Attn: Donna Eckersley) PHONEIFAX: 26861-~I
Council Member f
ROUTc A P'R-2 H*
r .0p,
A. REQUEST (ATTACH BACKUP INFORMATION, IF AVAILABLE) J ACTIObr, gy:
FILE:
1. AMOUNT: $10,000 2. To ACCOUNT # (Le., 010.500.5503.02): L0.271_52
3. To ACCOUNT NAME (i.e., P&R Admin. OCE): Prosecuting Attorney OCE, Misc. Contract Services
4. PURPOSE(S) OF TRANSFER: To support the youth programs of the Boys and Girls Club of the Big
Island (Kea `au Club).
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: Boys & Girls Club will work in
partnership with the Youth Builders Program to strengthen family management and decrease juvenile crime.
8. DEPARTMENTAL GOALS AND OBJECTIVES To BE ADDRESSED: To work with the community to 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. DEPARTMENT'S RECOMMENDATION:
® APPROVE ? DENY ? DEFER:
RATIONALE: Program will work in tandem with the department's "Youth Builders" initiatives.
Program seeks to reduce crime by providing youth with skills to fight anti-social behavior.
0_4;t ao~4~ DATE: 4123109
Departm nt Head
C. MAYOR'S ACTION Request complies with Sec. 2-139.11CC,
with the following exceptions. if any.
No exceptions. okay to approve
XAPPROVED ? DENIED ? DEFERRED: If approved. change # 10 to a `Yes".
If approved. check "Yes" in #10.
COMMENTS: Signed Date 01105-
~IJ DATE: MAY - 5 2009
Mayor
02524
BUDGET
ApplicanUProvider. Boys & Girls Club of the Big Island
Budget Period May 15, 2009 - September 30. 2009
Contract No. (As Applicable): Contingency Fund (Council Chair Jay Yoshimoto) (REVISED AP L}
BUDGET Budget Prior Months Current Budget
CATEGORIES Request Expenditures Expenditures Remaining
(a) (b) (c) Of
A. PERSONNELCOST
1. Salaries 10,559.04
2. Payroll Taxes & Assessments 1,234,35
3. Fringe Benefits 1,722,47
TOTAL PERSONNEL COST 13,515.87
B. OTHER CURRENT EXPENSES
I . Airfare, Inter-Island
2. Airfare, Out-of-State
3. Audit Services
4. Contractual Services - Administrative
5. Contractual Services - Subcontracts
6. Insurance
7- Lease/Rental of Equipment
8. Lease/Rental of Motor Vehicle
9. LeasetRental of Space
10. Mileage
11, Postage, Freight & Delivery
12. Publication & Printing
13. Repair & Maintenance
14. Staff Training
15. SubstanceiPer Diem
16. Supplies 1_.484,13
17. Telecommunication
18. Transportation
19. Utilities
20
21.
22.
23.
TOTAL OTHER CURRENT EXPENSES 1,48413
C, EQUIPMENT PURCHASES
D. MOTOR VEHICLE PURCHASES
TOTAL A+B+C+D) 15,000.00
Bu get spar y:
SOURCES OF FUNDING Mary Navor, Fiscal Officer 961-5536
a) Budget Request 15,000.00 Name (Please type or print) Phone
(C Signature of Authorized Oflclal Date
Kathleen Christopher, CPO for Warren Lee. Interim CPO
d - Name and Title (Please type or print)
For HCPA Use Only
TOTAL REVENUE 15,000.00
Sipnatwo J fiemnHer Date
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
P. O. BOX 2508
CINCINNATI, OH 45201
apn - Employer Identification Numbers
Dates 81-0575345
DLNs
17053340032042
BOYS ARD GIRL CLUB OF THE BIG Contact Persons
ISLAND ALICE T LI ID# 95032
100 EARARARONU ST Contact Telephone Numbers
HILO, EI 96720 (877) 829-5500
Accounting Period Endings
DECMMZR 31
Foundation Statue Classifications
509 (a) (2)
Advance Ruling Period Beginss
MAY 30, 2002
Advance Ruling Period Ends
,p DECEMBER 31, 2006
Addendum Applies:
K' No
Dear Applicants
Based on information you supplied, and assuming your operations will be as
stated in your application for recognition of exemption, we have determined you
are exempt from federal income tax under section 501(a) of the Internal Revenue
Code as an organisation described in section 501(c)(3).
Because you are a newly created organisation, we are not now making a
final determination of your foundation status under section 509(a) of the Code.
However, we have determined that you can reasonably expect to be a publicly
supported organisation described in section S09(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 on the dates shown above.
Within 90 days after the end of your advance ruling period, you must
send us the information needed to determine whether you have met the require-
ments of the applicable support teat during the advance ruling period. If you
establish that you have been a publicly supported organisation, we will classi-
fy you as a section 509(a)(1) or 509(a)(2) organisation as long as you continue
to meet the requirements of the applicable support test. If you do not most
the public support requirements during the advance ruling period, we will
classify you as 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.
Grantors 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.
If you send us the required information within the 90 days, grantors and
contributors may continue to rely on the advance determination until we make
Letter 1045 (DO/CG)
-2-
BOYS AND GIRL CLUB OF THE BIG
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 organisation, grantors and
contributors may not rely on this determination after the date we publish the
notice. In addition, if you lose your status as 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 loss of such status, that person
may not rely on this 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, then
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 leif us know so we can consider the effect of the change on
your exempt status and; foundation status. If you amend your organisational
document or bylaws, please send us a copy of the amended document or bylaws.
Also, let us know alV changes in your name or address.
As of January 1, 1984, you are liable for social security taxes under
the Federal Insurance Contributions Act on amounts of $100 or more you pay to
each of your employees during„a calendar year. You are not liable for the tax
imposed under the Federal Unemployment Tax Act (FOTA).
Organisations that are not private foundations are not subject to the pri-
vate foundation excise taxes under Chapter 42 of the Internal Revenue Code.
However, you are not automatically exempt from other federal excise taxes. if
you have any questions about excise, employment, or other federal taxes, please
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 you
or for your use are deductible for Federal estate and gift tax purposes if they
most the applicable provisions of sections 2055, 2106, $ and 2522 of the Code.
Donors may deduct contributions to you only to the extent that their
contributions are gifts, with no consideration received. Ticket purchases and
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 Organisation Exempt From
Income Tax, if your gross receipts each year are normally $25,000 or less. if
you receive a Form 990 package in the mail, simply attach the label provided,
check the box in the heading to indicate that your annual gross receipts are
normally $25,000 or less, and sign the return. Because you will be treated as
Letter 1045 (DO/CG)
-3-
BOYS AND GIRL CLUB OF THE BIG
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 end of your annual accounting period. A penalty of $20 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 $10,000 or
5 percent of your gross receipts for the year, whichever is less. For
organizations with gross receipts exceeding $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 organization with gross receipts exceeding
$1,000,000 shall not exceed $50,000. This penalty may also be charged iP a
return, is not complete. So, please be aura your return is complete before you
file it.
You are not required to file federal income tax returns unless you are
subject to the tax os unrelated business income under section 511 of the Code.
If you are subject Jo this tax, you must file an income tax return on Form
990-T, Exempt Organisation Business Income Tax Return. In this letter we are
not determining whether any of your present or proposed activities are unre-
lated trade or business as defined in section 513 of the Code.
You are required to make your annual information return, Form 990 or
Form 990-EZ, available for public inspection for three years after the later
of the due date of the return or the date the return is filed. You are also
required to make available for public inspection your ezemption application,'
any supporting documents, and your exemption letter. Copies of these
documents are also required to be provided to any individual upon written or in
person request without charge 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
requirements. Additional information is available in Publication $57,
Tax-Exempt Status for Your Organisation, 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(c)(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 organizations, your records should
show whether they are exempt under section 501(c)(3). In cases where the
recipient organization 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/CG)
-4-
BOYS AND GIRL CLUB OF THE BIG
If you distribute funds to individuals, you should keep case histories
showing the recipients' names, addresses, purposes of awards, manner of selec-
tion, and relationship (if any) to -embers, officers, trustees or donors of
funds to you, so that you can substantiate upon request by the Internal Revenue
Service any and all distributions you made to individuals. (Revenue Ruling
56-304, C.B. 1956-2, page 306.)
If we said in the heading of this letter that an addendum applies, the
addendum enclosed is an integral part of this letter.
Because this letter could help us resolve any questions about your exempt
status and foundation status, you should keep it in your permanent records.
If you have any questions, please contact the person whose name and
telephone number are sb6wn in the heading of this letter.
n, Sincerely yours,
Lois G. Lerner T
Director, Exempt Organisations
Rulings and Agreements
Enclosure(s),
Form 872-C
Letter 1045 (DO/CO)
' s _
. APR c3J 1NS-IF?ht UlulOlllV- vco mac evc,V uc. uc
Form 872=C Consent Fixing Period of Limitation Upon ONeNo.154Seosa
FW-arramb t" Assessment of Tax Under Section 4940 of the to be Unit Wtlil
ApsAsadofftTrusuf Internal Revenue Code Form 1023. Submit
Trims Arenas knift (See instructions on leuerse side.) in ouplicate.
Under section 6501(c)(4) of the Internal Revenue Code, and as part of a request filed with Form 1023 that the
organization named below be treated as a publicly supported organization under section 170(b)(t)(AxvQ or
section 509(a)(2) during an advance ruling parlodi
(dad reaarname, of waentaaBen u ahowl in orasrdikV *mrmrQ District Director of
and the Internal Revenue. or
Assistant
_ 100_I(amItonu 8trw~e Mflo~Nawaii t18720 commissioner,
f% MOW, areetab orlown dale, end ZIP mdr) (Employee Plena end
Exempt olganaetiorrs)
consent and agree that the period For assessing tear (imposed uder section 4940 of the Code) for any of the 5
tax years in the advance ruling period will extend a years. 4 months. and 15 days beyond the end of the first tax
year.
However, If a notice of deficiency In tax for arty of these years is sent to the organization before the period
expires, the lime for making an assessment will be further extended by the number of days the assessment is
prohibiled, plus 60 days. "
Ending date of flat tax year
(Meech day, endyaed
Name of organization (as shown in organkeng documonq Date
Boys and_Gi!(1 Cj.y§M.jj Nq ft j 19 _L red
- - - 7 3
Officer or mmke having authority to sign Type or print name and 0119
r7 -0.
Sign upe
For IRS use only
Distrtd Director orAssistant Commissioner (Employee Plans and Exempt Organizations) rAPR Z.:
er P ! Reduaian Act N es, see e T of Form 2e instructions. CaL No, taedap
s TOTAL P.02
• Internal Revenue Service De®ment of the Treasury
Director, FO Rulings & Agreements
P.O. Box 2508
Cincinnati, OH 45201 Employer Identification Number:
81-0575345
Date: Februarv 7, 2007 Document Locator Number:
17053-027-70801-'7
BOYS AND GIRLS CLUB OF THE BIG ISLAND Toll Free Number: 877-829-5500
100 KAMAKAHONU ST
HILO, HI 96720
Acknowledgement of 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 refer to 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.
What 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 are 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.thatyou are a publicly supported organization. If the p6Wic support tests aro.not met, we will send
you a letter re-classifying you as a private foundation. That letter will tell you why we believe you do not
meet the public support tests, and will include a complete explanation of your appeal rights.
When Can You Expect To Initially Hear From Us About Your Application?
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. If you would rather write than call, please include a copy of this notice with your
correspondence.
Notice 3369 (cg) - (Rev. 12/2000)
N~V Oi M1
J YOSHIMOTO ••--r•.!., GUY ENRIQUES
Chair &Presiding Ojficer • 1101,; BRENDA FORD
KELLY GREENWELL
PETE HOFFMANN DONALDIKEDA
Vice chair 1,•++...< t` EMILY I. NAEOLE
DEWS "FRESH" ONISHI
DOMINIC YAGONG
HAWAII COUNTY COUNCIL
County of Hawai •i
Hawai'i County Building
25 Aupuni Street
Hilo, Hawaii 96720
May 4, 2009
J Yoshimoto, Chair
Hawai'i County Council
25 Aupuni Street
Hilo, Hawaii 96720
RE: Resolution No. 161-09 Transferring/Appropriating an Appropriation Out and
From the Designated Fund Account and Crediting Same to a Designated Fund Account
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.
Si rely,
!
Dominic Yagong, Chai
Finance Committee
Approved/Date/Waive to Council: Disapproved/Date/Refer to FC:
J Yoshimoto, Chair J Yoshimoto, Chair
Hawaii County Council Hawaii County Council
J Y/dwe
Hawaii County is an Equal Opportunity Provider and Employer