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HomeMy WebLinkAboutCOM 0667.007 1998-2000• Stephen KPYamashiro Mayor Yes (ountp of 3amaii 1 FISCAL YEAR ENDING:June 30, 2001 DATE OF APPLICATION: 12/15/99 (Program Tine) Legal Name of Organization: Big Island Substance Abuse Council Amount of request for County funds: $ 60,000.00 Total annual budget of organization: $ Has the applicant applied for any other funds from the County of Hawaii this fiscal year? Agency /Program(s): eS Social Services 0 Youth Programs 0 Elderly Programs Check Category (ies) 0 Culture and Arts CS Education (ZS Other Substance Abuse Treatment Briefly define the program for which funding is being requested: Substance abuse treatment for adults, adolescents, children and families. 1/414seanroc4 FDrire, 1 - COM ok&i,co7(I i*el d 1 5p /I - Styritc4— 4 DEPARTMENT OF FINANCE' !.JAN 05 /oldotte ROUTE T' : ACTION 27: FILE: DEPARTMENT OF FINANCE 25 Aupunt Street, Room 118 • Htia, Hawan 96720 -4252 (808) 961-8234 • Fax (808) 961-8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2000 -01) HUMAN SERVICES NONPROFIT GRANTS REVIEW COMMITTEE (HSNPGRC) GRANT APPLICATION FOR: East Hawaii - Substance Abuse Treatment Program • Mailing Address: 1420 Kilauea Avenue Hilo, Hawaii 96720 Facility/Site Address: same Director /Site Manager: Gloria J. Egle - Oaks Phone: (808) 935 - 4927 Organization President: Patricia Engelhard Phone: (808) 935 - 4927 Contact Person (Grant Writer) Gloria J. Egle - Oaks Phone: (808) 935 - 4927 Source/Department: No Comm. No. 647. 007 File No. ADO Ref. To:, FESEDt Ref. Date FEB 2 3 2000 Comm no 66 7. 00 7 ±f/ o4 ? I. OUALIFYING STANDARDS FOR'APPLICANTS • 1 3Dv1A611 '^ T6+'"�!TRA9:o An appltcant,must meet all of the following standards: 0005 '4 0 VIAL t'- ]' -coo .r Be chartered or otherwise authorized to do business in the State for charitable purposes and . exempted from the Federal income tax by the Internal revenue Service. II. • _ yi:aiT)A Havelalgoveming board whose members serve without compensation and have no conflict of • — interest.between their regular occupations and the services provided. Have bylaws or policies which describe the manner in which business is conducted, including management, audit, fiscal policies and procedures, policies on nepotism, and policies on management of potential conflict of interest. Have at least one year's experience with the service or activity for which the appropriation is sought or can otherwise demonstrate to the satisfaction of the County sufficient expertise to successfully carry out the service or activity. He licensed and accredited in accordance with applicable requirements of Federal, State and County laws. GRANT CONDITIONS The applicant agrees to comply with the following terms & conditions prior to receiving a grant award. A. Comply with applicable Federal and State laws prohibiting discrimination against any person on the basis of race, color, national origin, religion, creed, sex, age, or handicap. B. Agree not to use any public funds for purposes of entertainment or perquisites. C. Comply with such other requirements as the Director of Finance may prescribe to ensure adherence by the nonprofit organization with Federal, State, and County laws, and established standards for fiscal and program management. D. Allow the Director of Finance, the committees of the council and their staffs, and the Legislative Auditor access to records, reports, files, and other related documents in order that the program, management, and fiscal practices of the nonprofit organization may be monitored and evaluated to assure the proper and effective expenditure of public funds. RECORDS AND REPORTS A. The applicant shall follow generally accepted accounting procedures and practices and shall maintain books, records, documents, and other evidence, which sufficiently and properly account for the expenditure of County funds. The books, records and documents shall be subject at all reasonable times to inspection, reviews, or audits by the County expending agency, the Director of Finance, and the Legislative Auditor, or by their representatives. B. The County expending agency, Director of Finance, or County Council may request periodic written reports on the use of County funds. C. The nonprofit organization shall submit a final written report to the Legislative Auditor within sixty (60) days after June 30 of the fiscal year. The report shall include an explanation of the public benefits derived from the awarding of the grant and a listing of other funding sources and amounts obtained during the award period. 2 rv. QUARTERLY ALLOCATION V. GRIEVANCE PROCEDURE • 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. The applicant will adopt and maintain a grievance procedure to assure proper accounting for any concerns and complaints about its programs or services that may arise from its members, employees, clients or from other members of the public. VI. DISCLOSURE OF INFORMATION All information, data, or any other material provided to the County by virtue of this application shall be subject to the Uniform Information Practices Act (UIPA), ch. 92F, Hawaii Revised Statutes. All such material is deemed government record and shall be open to the public and may be provided to other public and/or private funding sources. VII. CONTINUED ELIGIBILITY Any applicant or recipient who withholds or omits any material facts or deliberately misrepresents such facts to the County of Hawaii shall: 1) Immediately be disqualified from consideration for Nonprofit Grant funding; OR 2) be in violation of the terms of the Grant Agreement of County funds in which case a grant agreement can be terminated by the County and the recipient or provider may be liable to reimburse all or a portion of any funds received therein. VIII. ACKNOWLEDGMENT Big:Island Substance Abuse Council (Legal Name of Organization) hereby agrees to administer the East Hawaii Substance Abuse Treatment Program 3 (Program Title) in accordance with the regulations, policies and procedures prescribed by the Hawaii County Finance Department. Distribution of grant funds is limited to grantees, which are in compliance with County regulations, policies and procedures. The County reserves the right to withhold grant distributions at any time the grantee is not in compliance. It is the policy of the County of Hawaii and for those who do business with the County to provide equal employment opportunities to all persons regardless of race, physical disabilities, color, religion, sex, age, or national origin as mandated by the Federal Civil Rights Acts, as amended, and any other federal or state laws relating to equal employment opportunities. IX. AMENDMENTS TO THE APPLICATION/EVALUATION The applicant assures that it will submit to the HSNPGRC for prior review and approval, a written request and justification for any changes, additions, or deletions to any portion(s) of the grant application or a duly executed Grant Agreement of County Funds. The applicant will cooperate and assist in any effort undertaken by the HSNPGRC to evaluate, inspect or otherwise monitor the effectiveness, feasibility, and/or cost efficiency of any and all practices, policies and procedures or 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 certifies that it has the authority and capacity to develop and submit this application, and to fully administer the program(s) pursuant to this application. UNSIGNED PROPOSALS WILL NOT BE ACCEPTED! ignatur . f PresidentlChairp • . re of Exec i✓' a irecto nager 4 Date 1 Date • Stephen K. Yamashiro Mayor . Yes No P a I. '\ O 2. ,E 0 3. C CS 4. CS 5. 0 0 6. % 0 7. M 0 8. Pgt 0 9. PA 0 10. ,* CS IL 0 0 12. • Qountp of 3amaii DEPARTMENT OF FINANCE 25 Aupum Street, Room 118 • Hilo, Hawaii 96720 -4252 (808) 961-8234 • Fax(808)961 -8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2000 -01) FINANCIAL QUESTIONNAIRE Please include as an attachment an explanation for all "NO" answers to questions #1 thru 11 below: • Harry A Takahashi Director S. K. Schutte Deputy Has the agency operated continuously for the past three (3) years? Has the agency operated with a positive cash flow for the past (3) years? Does your Board of Directors approve a detailed cash flow budget before the beginning of each fiscal year? Do your Board meeting minutes show that quarterly financial statements are approved? Is your equity balance at least 20% of your Total Liability balance? Is your Total Current Asset balance larger than your Total Current Liability balance? Are bank reconciliations and accounting performed by someone other than the check signatory? Are you fully insured for the agency's vehicle(s) and building(s)? Is your Workers' Compensation at least 2% of payroll? Are you current (not delinquent) on all payroll and payroll tax payments? Is the agency free of any pending litigation, liens or judgments? Within the past 12 months, has the agency applied for vendor or bank credit and was denied credit? If yes, please explain. As the grant applicant, 1 certify that the agency has satisfactorily responded to each of the above questions and explained as needed. / hereby cert fy that this information is true and correct to the best of my knowledge. Agency: ff /5, -- -, `hone: / 73s - Y2 � -Z amC, r �,tG 4-4_____ l Prepared by: /#odn i }s /K•ri3.rt/ /t U( , _- //Z PrintName/1 Si alum Date Certified by: 62410g .T. & 04-its, (leo Print Name of Executive Director ignature - Date A. OVERVIEW: • PROGRAM /SERV DESCRIPTIO• 1. Describe the program for which funding is being requested. The Big Island Substance Abuse Council • (BISAC), a CARF Accredited, Hawaii Island United Way agency was first incorporated as a non - profit 501(c)3 Hawaii Corporation in 1964 and has been providing substance abuse treatment services for over thirty-five (35) years. Funds in the amount of sixty thousand dollars (560,000) are being requested from the County of Hawaii to subsidize procure services to combat substance use, abuse and .dependency in East Hawaii. If awarded, the funds will be utilized in East Hawaii to provide substance abuse treatment services for adults, adolescents and "at risk" infants and toddlers from the East Hawaii community. BISAC's East Hawaii substance abuse treatment services include Day Treatment, Intensive Outpatient, Outpatient, transportation, case management, vocational education, substance abuse education, referral, family therapy, outreach, screening, comprehensive crisis intervention and aftercare services for adults, adolescents, pregnant/postpartum women (adults and teens) and children. The BISAC East Hawaii Program includes services provided at eight (6) sites Adult and Adolescent Outpatient Substance Abuse Treatment Programs, Ka Wahi Ola Hou for Women (Therapeutic Living Program), Ka Wahi Ola Hou for Men (Therapeutic Living Program), Hale Ho'opulapula 0 Na Wahine (Therapeutic Living Program) for incarcerated women, Hale O'hana Mana (Therapeutic Living Program) for moms and babies, Baby S.A.F.E. Program, Children's Milieu Program, School -Based Programs, Employment Core Services Program (job preparedness), Community Service Program and Volunteer /Alumni Program. 2. What unique or significant services will be provided? BISAC is the only substance abuse treatment facility on the Big Island which has sustained the difficult economic times over the past thirty-five (35) years. As the direct result of both State and Federal budget cuts, BISAC continues to be the sole viable substance abuse provider that provides the full continuum of substance abuse treatment services for residents of the entire County of Hawaii. BISAC's East Hawaii program offers an array of treatment service that is uniquely tailored to East Hawaii's cultural and community needs. BISAC is the only treatment facility on the Big Island that provides three (3) gender specific Therapeutic Living Programs (TLP's) and a separate TLP for Moms and Babies. In 1999, BISAC established a new Moms and Babies TLP (Hale O'hana Mana) which addresses the needs of women and their infants /toddlers identified as "at risk ". Hale O'hana Mana provides mothers a safe, sober living environment to reside with their children while attending substance abuse treatment services. BISAC also is the only agency offering Children's Milieu Programs, School -Based treatment programs, Employment Core Services Program, gender specific treatment activities and transportation to and from services. BISAC's East Hawaii Children's Milieu Program works hand in hand with Hale O'hana Mana (Moms & Babies TLP) and BISAC's Baby S.A.F.E. Program by providing services that range from evaluation, treatment, referral, men and women's parenting, health/development and FAS/ FAE assessment and childcare in a therapeutic nursery for "at risk" infants and toddlers whose mother, father or family member is in primary substance treatment. BISAC's East Hawaii School -Based treatment programs provide on- campus substance abuse treatment counseling services for Pahoa and Waiakea High School students (BISAC also has counselors at Konawaena and Ka'u High Schools in West Hawaii). In 1999, BISAC implemented its Employment Core Services Program for adult clients. This program is coordinated by an Educational Therapist with a Masters degree in Education. The curriculum includes resume writing, mock interviews, job search and job application completion. Clients are instructed on techniques in locating appropnate employment and approaching potential employers. Support continues with the client after employment is secured to ensure stability and assistance in maintaining accepted work ethics. BISAC provides the only gender specific substance abuse treatment program available in the County of Hawaii. The program separates males and females into designated groups for therapeutic issues that are unique to their gender. Female groups focus on such issues as substance abuse, sexual abuse, domestic violence, personal empowerment, relapse prevention, and anger management. Male groups focus on substance abuse, anger management, breaking the cycle of abusive behavior, alternative coping skills, relapse prevention skills, domestic violence and perpetrator groups. BISAC remains committed to removing all barriers that may prevent participants' efforts to achieve the goal of long -term sobriety. Historically, transportation has been the largest barrier for the individuals receiving substance abuse treatment. The transportation component was implemented in January 1997 and provides the service to every participant in East Hawaii. Transportation is provided to and from treatment services for participants of eight (8) BISAC facilities in Hilo, Kona and Ka'u. Page 1 of 10 EAST HA All OUTPATIENT PROGRAM } Grant Proposal 3. What specific outcomes a e achieved? • Outcome 1: 75% of children utilizing therapeutic nursery services will be evaluated for developmental disorders in order to facilitate early intervention when determined appropriate. Outcome 2: 68% of parent participants will attend parenting classes to decrease risk of child abuse and/or neglect. Outcome 3: 100% of children under the age of 5 will be referred for immunizations. Outcome 4: BISAC will provide services for 90 adolescents, 75 pregnant/postpartum women and 70 infants and toddlers. These numbers do not include additional persons who will be reached on the peripheral. Outcome 5: 93% of all adult and adolescent participants will be enrolled in school, involved in vocational training or providing volunteer services at 6 months post treatment benchmark. Outcome 6: 93% of participants with criminal records will have no new arrests at 3 and 6 months post treatment. Outcome 7: Children's Milieu Program will positively impact 100% of infants and toddlers of parents participating in primary treatment. Outcome 8: 68% of all pregnant women admitted to BISAC will give birth to a drug and alcohol free infant with a .correlating decrease in the number of Fetal Alcohol Effect (FAE) and Fetal Alcohol Syndrome (FAS). Outcome 9: 100% of individuals requesting treatment services will have access to the Children's Milieu Program. Outcome 10:'90% of participants completing treatment will obtain secure, stable living environments. Outcome 11: 84% of all participants completing treatment will reduce the frequency of alcohol/ drug use. Outcome 12: 61% of all participants completing treatment will maintain abstinence at 3 and 6 month post treatment. 4. How will the proposed program empower participants /clients to become self - sufficient and facilitate positive social change? The agency is dedicated to assisting participants who have completed treatment to return to society as responsible and valuable members of the community. An entire section of BISAC's curriculum is geared toward assisting participants return to the workforce and/or school. Participants who are not engaged in helping themselves or focusing on positive social changes are disqualified by the utilization of BISAC's comprehensive Biopsychosocial assessment tools. Due to the influx of participants seeking substance abuse treatment and limited resources available for persons with the disease of addiction, BISAC focuses its efforts on individuals and families who are motivated toward recovery and self - sufficiency. Parents are encouraged to enroll their infants and toddlers (0 -5 years) in the Children's Milieu Program to allow them to access services. Women in East Hawaii with at risk children are encourage to enter BISAC's Moms and Babies Therapeutic Living Program. A full continuum of outpatient and therapeutic living substance abuse treatment services provided by BISAC assist participants in developing a self - sufficient attitude toward their lives and offers a social atmosphere of a successful, sober and worthwhile lifestyle. B. PROBLEM /NEED: 1. What is the problem/need the proposed program is designed to meet? BISAC is proud to have contributed to the reduction and recidivism of drug addiction and alcoholism over the past fiscal year. Despite our best efforts, the demand for such services and incidence of first -time users continues to rise. A study conducted by the State of Hawaii Department of Health Alcohol and Drug Abuse Division (1998) plots an increase for the need of treatment of adults with nine thousand ninety-eight (9,098) individuals needing substance abuse treatment services. Comparison and contrast to Honolulu, places the Big Island at sixty-six percent (66 %) increase over the largest population study in the Hawaii Island chain. Treatment needs of the identified sample (approximately 6,294 individuals) specified the need for alcoholism and alcohol abuse treatment and by contrast one thousand two hundred six (1,206) participants reported need for drug treatment. The entire study focused on a population size of ninety-eight thousand thirty-six (98,036) adults (as reported by the Department of Census), sampling five thousand eight hundred (5,800) Big Island residents. BISAC's own 1998/1999 internal studies suggest that East Hawaii (Hilo) has disproportionate amounts of alcoholic consumers as opposed to drug addicts. Further investigation leads us to believe the disproportionate number of people needing treatment in Hilo is related to the culture of addiction and geographic make -up of the population. Hilo residents living in an industrialized setting have long enculterated work ethics with using habits. Alcohol has been a part of the working community, in so much as laborers tend to drink together at lunch times and after a hard day's work. Residents find its availability and easy accessibility conducive to time constraints place on them in an industrial community. The fact that alcohol is a legal and acceptable drug also poses no challenges to this subgroup's spiritual beliefs. A 1998 joint study conducted by the State Alcohol and Drug Abuse Division and funded by SAMSHA reported that among adolescents tobacco and marijuana remain as gate -way drugs for this target group. The report and findings are staggering for the Big Island, with Hawaii County leading the state with nearly a fourteen percent (13.9 %) increase of adolescents using substances. From 1993 to 1996, more than a ten percent (10 %) increase in monthly prevalence reports of alcohol use occurred with all grade levels. The monthly prevalence use of alcohol reported in 1996 was five (5) times higher for sixth graders (increasing from 2.5% to 14.4 %) and among eighth graders the numbers have doubled (15.2% to 30.2 %). While generally, adolescents tend to use gate -way drugs which typically lead to illicit drug use later on, Hawaii reports a lower Page 2 of 10 • • EAST HAWAII OUTPATIENT PROGRAM Grant Ix-oposal than the national average for the cigarettes and higher than the national a for both alcohol and illicit drug use. This, at a first read, may seem insignificant however, we caiYon Iy speculate that adolescents may be using more stronger and more illicit substances as opposed to tobacdo and other gate -way drugs for'its effects rather than simply peer pressure. Having speculated this, the finding takes on more of an alarming meaning. BISAC has just begun operations to provide school -based services in Fiscal Year 1999/2000 and plans to study this target group more closely to not only contribute to the body of knowledge available, but to provide treatment services that are specific to adolescent needs. BISAC's Moms and Babies Therapeutic Living Program, Children's Milieu Programs and Baby S.A.F.E. Programs provides screening, assessment, intervention, and pre - treatment services for pregnant and postpartum women needing substance abuse services. The State reports that over twelve percent (12.4 %) of women tested positive for drugs in a blind study where the sample size was one hundred ninety-four (194) women on the Big Island. This indicates that roughly one out of every eight (8) women on the Big Island are using illicit substances while pregnant. These women usually have Axis I diagnosis of substance dependency and usually fail to get the help that they need because of attitudinal barriers and scarce economic and social resources. BISAC has found over the past years attitudinal barriers often compound the mother's ability to reach -out for help. The woman.is often times faced with intense shame and grief over her using and inability to stop, thus creating a concurrent Axis I diagnosis of depression - as they often feel hopeless, lost and have poor eating and sleeping habits related to depressive symptoms which compounds the treatment regime. The agency has found that providing early intervention efforts often lead to a positive treatment outcome. However, there are far to few treatment centers available throughout the State to serve the special needs of these women. As such, there is major access to care issues in these women's most vulnerable time of need. The average length of stay in a substance abuse treatment program for an individual is twenty-four (24) sessions of outpatient care under the Hawaii Quest programs. Twenty-four (24) sessions is hardly enough time to assist a person in getting their life together let alone addressing their addiction. While we know that relapse is often a part of the recovery process, the Quest program benefit does not appear to be adequate to properly address the myriad of issues Big Island residents face today. Illicit drug use also remains highly correlated to educational status. Among adults age twenty-six to thirty-four (26 -34) in 1998, those who had not completed high school had the highest rate of current use (9.8 %), while college graduates had the least rate (4.8 %). Employment status is also related to past -month illicit drug use. An estimated eighteen percent (18.2 %) of unemployed adults were past -month users in 1998, compared with only six and one half percent (6.5 %) of full -time employed adults. - Alcohol and other drug use significantly contribute to Hawaii's annual highway death toll. Traffic accidents are the leading cause of death for individuals between six and thirty-three (6 -33) years of age. Fifty-six percent (56 %) of those fatalities involve alcohol and/or other drugs. Big Island police arrested a record one thousand ninety (1,090) drunk drivers in 1999. This number was an increase from nine hundred twenty-two (922) in 1998. In addition, the Drug Enforcement Agency reported an increase in individuals arrested on the Big Island 1998 for manufacturing, selling and/or possessing marijuana. . The use of methamphetamine "ice" on the Big Island has tripled. The amount of "ice" confiscated by the Hawaii Police Department in 1998 increased ninety-four percent (94 %) from 1996. The majority of "ice" abusers have turned to crime to support an average three hundred dollar ($300) per day habit. It has been reported that there would be a seventy-five percent (75 %) decrease in crime if "ice" use was eliminated. Therefore, we need to fund treatment because we cannot afford not to - it is too costly to just keep arresting and incarcerating offenders. "Treatment needs to be part of the solution." Substance abuse treatment facilities such as BISAC find themselves struggling with the judiciaries failure to mandate appropriate funding to adequately treat the Big Island's substance abuse problems. The judiciary continues to mandate long sentences for abusers yet there is no money for services or jail space. Again, as a direct result of both State and Federal budget cuts over the past biennium, many of the substance abuse treatment programs statewide have been forced to close or are closing. BISAC was asked to take over the school based treatment services for adolescents on the Big Island. The rate of substance abuse in Hawaii has increased to the point where we rank third in nation per capita. Failure to adequately address these issues has created a cascading effect leaving Hawaii's Ohana with a tapestry of intricate substance abuse problems, which now are more acute and complex than ever before. BISAC is moving into 2000 with a myriad of complicated and diverse substance abuse issues. Most of the individuals seeking services have concurrent disorders with substance abuse as the core (primary) issue underlying many social challenges. 2. Who is the target population and what are the specific needs? BISAC East Hawaii program serves adults and_ adolescents (giving special emphasis to pregnant women and HIV users) with chemical dependency issues and infants and Page 3 of 10 EAST HA all OUTPATIENT PROGRAM Grant Proposal toddlers who are "at risk ". Althougl tance abuse problems are.the agency's main s, BISAC also serves individuals whom have concurrent disorders: the dually diagnosed. 3. What is the geographical area(s) to be served and hours of operation? BISAC focuses many of its outreach efforts on disenfranchised communities where substance abuse is rampant. The geographic area to be served is East Hawaii which extends from Mountain View, Puna Hilo and Laupahoehoe. BISAC's East Hawaii operations consist of an adult outpatient treatment facility in Hilo, an adolescent outpatient treatment facility in Hilo, a Baby S.A.F.E. Program facility in Hilo, School -Based Program at Waiakea High School, School -Based Program at High School, Ka Wahi Ola Hou for Women (Therapeutic Living Program), Ka Wahi Ola Hou for Men (Therapeutic Living Program), Hale Ho'opulapula 0 Na Wahine (Therapeutic Living Program for mcarcerated women) and Hale O'hana Mana (Moms and Babies Therapeutic Living Program). The four (4) Therapeutic Living Programs are all located in the Puueo Community in Hilo which serves as an example to the clients for a clean and comfortable community environment. The hours of operation are: C. COLLABORATION /COORDINATION: 8:OOam to 8:OOpm, Monday through Friday - Outpatient offices 8:OOam to 2:30pm, Monday through Friday - School programs 24- hours /7 days per week - Therapeutic Living Programs 1. What specific measures will be taken to collaborate /coordinate with other community resources to achieve maximum program efficiency and cost effectiveness? Last year, BISAC collaborated/coordinated with sixty-eight (68) other providers. In 1999/2000, BISAC has increased its network base by collaborating /coordinating with seventy-seven (77) other service providers and schools throughout the State of Hawaii via Memoranda_of Agreement and Contracts (Attachment 1: Memoranda of Agreement and Contract List). The agencies having agreements with BISAC are considered part of our provider network and are part of BISAC's coordinated treatment team's efforts. This enables BISAC to offer a complete spectrum of the continuum of care without any duplication. The Memoranda of Agreement and Contracts represent acute levels of care such as medical detox, acute psychiatric care, social detox, 23 -hour hold stays, Methadone maintenance, methadone detox and residential care. In addition, BISAC works closely with Emergency Rooms, hospitals and police departments island wide as part of the collaborated effort to diminish medical and social costs of chronic addiction. BISAC utilizes managed care companies by accessing information about mental health & substance abuse conditions, past treatment history, physical data and prescription medication data. This is especially helpful when a participant has a prescription pill addiction and is drug seeking. BISAC's Volunteer Program expanded again to exceed our expectations. The agency is pleased to report that volunteer services have tripled in this past fiscal year. The increase in volunteers reflects the continued and ongoing commitment and involvement by community members and other community organizations in addressing and treating substance abuse on the Big Island. BISAC has seventy-five (75) volunteers participating in program activities at the Hilo, Kona, Waimea and Ka'u facilities activities who help with a variety of tasks from maintenance to clerical responsibilities. Without their support, the consumer and agency would surely suffer. Not only do the volunteers provide innovative and creative ideas, they also contribute to the financial success of the agency as their services would have needed to be procured at a phenomenal cost to the agency. The agency's expansion of services has lead to a strong and emerging presence within the community and, as such, has inspired a wave of new volunteer interest and commitment to helping the indigent substance abuse consumers. This year alone, eight (8) Alu Like volunteers have been providing services to BISAC in Hilo, Kona and Ka'u and have gained the necessary skills to seek more formal employment in our local communities. 2. How will these measures reduce or eliminate any existing duplication of services to your designated target group. Due to the lack of services and funding for the chemically dependent population on the Big Island and the great demand for services, the opportunity for duplication of services continues to be very minimal. Even with unique services such as the Moms and Babies Therapeutic Living Program, men's and women's Therapeutic Living Programs, Children's Milieu Program and adult Intensive Outpatient treatment programs there is still insufficient bed space to adequately serve the growing population on the Big Island. D. GOALS AND OBJECTIVES: 1. What are the major goals /benchmarks of the proposed program? Goal/Benchmark #1: BISAC's goal is to decrease the debilitating consequences of alcohol addiction and other drug use and abuse among adults, adolescents and children of East Hawaii by providing individualized substance abuse treatment and therapeutic services. Our benchmark will measure and reflect sixty percent (60 %) of participants who successfully complete treatment will demonstrate a life style of recovery as evidenced by "clean" Urinalysis testing at three (3) and six Page 4 of 10 • • t. .. EAST WAII OUTPATIENT PROGRAM Grant Proposal (6) months after completion of tr ent. This will act as a quality indicator that d drive program change and direction of treatment services. Goal/Benchmark #2: BISAC's goal is to affect significant change in functioning levels for substance abusing adults and adolescents in regards to job readiness. Thus, by providing vocational counseling and improving educational status, the participant will expenence an improved quality of life in their function capacity, coping skills and family life style, which will include a successful reintegration into the community of East Hawaii. Our benchmark is aggressively set at sixty-three percent (63 %) of all BISAC participants who successfully complete treatment will achieve one (1) or more of the following goals to diminish their access to public entitlements: obtain employment; enroll in school or vocational training; or participate in volunteer service. This benchmark will drive quality changes within BISAC's pre - vocational, educational and career curriculum to better foster market change and employment opportunities in all of East Hawaii. 2. What specific objectives /action steps are planned for each goal? Objective #1: a. Community Education presentations with agencies /organizations with identified needs. (min of 30 per year) b. Staff Training conducted monthly for outside participants on and off the island. c. Quality Assurance program assuring that improvements are made based on identified needs. d. Clinical Supervision to all staff for a minimum of 1 hour weekly to maintain high professional standards. e. Consumer Satisfaction Surveys conducted quarterly with input computed/circulated within agency to improve services. f Comprehensive evaluation of participants to enable our network providers to address identified needs. g. Collaboration with schools to ensure each participant entering treatment access to services. h. Collaboration with Workforce Development Division & First -to -Work program to increase vocational involvement. i. Participants will receive general education on effects of drugs /alcohol in the emotional, physical, spiritual & psychological components of human development. j. Participants will be treated as part of a family unit and ancillary services will be provided to the family to enhance effects for the individual participant. Objective #2: a. Will present relapse prevention plan within first 3 weeks. b. Will be triaged m their appropriate level of treatment within 24 hours of treatment admission. c. Participants will complete the relapse prevention plan within the social milieu on a daily basis. d. Participants will self disclose and internalize coping strategies at 2 weeks in group. e. Participants will provide written verification for 12 -step support groups at 3 weeks. f Participants will attend appropriate cultural or community events that support their recovery efforts. g. 3- and 6 -month follow -up surveys will indicate clinically discharged participant requires no new treatment episodes. h. Participants will attend Aftercare at 3 and 6 months post treatment ensuring recovery efforts. i. Participants will avoid previously established detrimental relationships within the first 6 weeks of treatment. Participants will be able to identify and avoid high -risk situations within 8 weeks of admission. j. Participants will get a supportive sponsor within 3 weeks of admission. k. Participants will attend family therapy at 2 times per month. 1. Participants will be provided with information in all available parenting programs within the community. m. Nursery childcare will be provided as needed, to increase job readiness. 3. What is the timeline (start and end dates) for each action step? Please see Attachment 2: Timelines - Program- Centered and Client - Centered 4. What significant client- centered outcome(s) will the program achieve? 1. Participants will abstain/reduce involvement with alcohol and drugs based on their triage level of care and the complexity of their current disorders (i.e. Dual Diagnosis - Harm reduction). 2. Participants will develop, integrate and neternalize the skills /strategies for coping with relapse triggers and high -risk situation. 3. Participants will participate in a 12 -step recovery program or an appropriate alternative. 4. Participants will not require any new substance abuse treatment episodes post clinical discharge. 5. Participants will engage in or develop a plan for vocation/educationalljob readiness improvement. 6. Participants will develop sociaVliving habits that promote recovery. 7. Participants will develop appropriate refusal skills. 8. Participants will develop healthy peer relationships with family, self and others (as appropriate). 9. Participants will have decreased incidence of CPS involvement. 10. Participants with children will engage in alternative positive parenting skills. Page 5 of 10 E. SERVICE DELIVERY: 1. What methodology will be used in the proposed program's delivery of services(s)? BISAC adheres to the belief that chemical dependency is a disease, which has a multi- generation impact. This disease must be treated from a holistic (physical, spiritual, emotional) approach in order to achieve long term success. With the integration of family therapy, group therapy, education, intensive case management and referral, the disease of addiction can be forced into remission. When remission occurs, the individual can have a positive effect on the family and become a contributing member of society, as opposed to a drain on the County's ever - decreasing resources. Despite efforts made by the Big Island communities, alcohol and other drug problems including a number of drug arrests, convictions, DUI's and adolescent and adult offenders under the supervision of- juvenile courts and corrections systems continue to plague and overwhelm East Hawaii. Compelling evidence clearly reflects that treatment is effective in protecting public safety by substantially reducing both criminal justice system recidivism and relapse into alcohol and other addictions. BISAC treatment programs are based on a view of human needs which, while incorporating traditional medical, cultural and psychological points of view. BISAC's treatment philosophy is organized around a holistic bio- psycho - social approach that recognizes the existence of biological, psychological and social factors contributing to the development of substance use and abuse. BISAC is comprised of fifty-eight (58) full -time and part time staff members and consultants from various disciplines plus numerous volunteers, to better serve this very difficult population. BISAC's treatment methodology is enculterated in a multidisciplinary treatment team, which is comprised of medical doctor and psychologist/CSAC's who specializes in addiction, a certified chemical dependency nurse, registered nurses, certified chemical dependency counselors, vocationaleducational therapist, masters degree mental health professional, Family Therapist/MFCC, a psychiatrist and numerous consultants. As such, services delivery is provided to participants by individual treatment planning based on their problems and needs and triaged into an appropriate level of care. Achieving a three (3) -Year CARF accreditation speaks loudly to BISAC's commitment to client centered treatment as opposed to program centered treatment which can often times be vague and non - specific methods. At BISAC, growth towards wholeness and health is viewed as a positive process in which formal treatment plays an important part. However, the resources for this process lie within the person. The professional and paraprofessional provides an atmosphere conducive to change and provides structured guidance with problem recognition, self awareness and the means by which personal growth may take place. Equipped with recognition of the substance abuse problem and knowledge of themselves, the consumer can learn that freedom from chemical dependency is possible and is, in fact, a requirement for growth and change of their life style. It is at this point in treatment that individuals frequently choose to re- assert their capacity for human freedom. Consumers become willing and able to feel, act and relate to others in their life style with the knowledge that abstinence from mood - altering chemicals is essential m maintaining such freedom. Addiction and the related behavioral occurrences destroy souls, destroy lives and destroy hopes and dreams. This devastation is passed on from generation to generation, family to family, heart to heart. BISAC is determined that through perseverance, dedication and foresight we can change ... the devastation to development ... dreams to reality ... and hope to action. BISAC continues to lead the way for substance abuse treatment on the Island of Hawaii. Through the expansions in Hilo, Kona, Ka'u and Waimea, BISAC perseveres to provide accessible treatment services to all of our neighbors and Ohana who are in need. The Moms and Babies Therapeutic Living Program and Children's Milieu Program are designed to assist families to establish the parenting skills in a healthy, loving environment required to raise healthy children. The evaluation services assure that all children who attend the therapeutic nursery will receive early intervention services in the event that there are developmental delays. In the event that developmental delays are observed in the children, BISAC ensures professional intervention, the family will be referred and transported to the needed services within the community. In addition, the professional staff on duty will teach the participants how to appropriately interact with their children in the areas of play, discipline and verbal communication. The treatment schedules reflect a comprehensive continuum of care. Participants can be triaged to specific groups and classes that are specific to their problems across the entire continuum and as such there is a wide array of services to meet the clients individual needs. (Attachment 3: Schedules - Outpatient Treatment, Therapeutic Living Program and Children's Milieu Program) F. EVALUATION: • EAST H AAII OUTPATIENT PROGRAM Grant Proposal 1. What process will be used to evaluate the program and service (s)? BISAC's Quality Assurance Plan includes individual and aggregate review of client care services conducted weekly. Weekly Clinical Staffmg and individual supervision are utilized for individual consumer care monitoring. During clinical staffing meetings a minimum of 10% of the case load of each staff member must be reviewed for the purpose of identifying challenges in unresolved diagnosis, unimproved client status, diagnostic errors, treatment failures, complications in treatment and other treatment issues. Treatment Plans, developed by substance abuse counselors, are reviewed by the Clinical Review Committee to ensure that they are based on the Bio- Psychological Assessment, ASAM Criteria and the client's Clinical Needs List. An aggregate Page 6 of 10 • • EAST AWAH OUTPATIENT PROGRAM Grant )Sroposal review of Consumer Satisfacti rveys is conducted quarterly as part of th regate review of client services. A Record review, conducted by the records review committee: using the Quality Assurance (QA) Checklist, evaluates the overall compliance of treatment plans and client record with CARF staridards`and Hawaii Administration Rules. It also identifies deficiencies or problem areas and identifies opportunities to improve the process of documenting client care. The Quality Assurance Program is a Nine - Tiered System and the results of these reviews are communicated by the Quality Assurance Committee to the governing body and to the professional staff. An annual summarization of Quality Assurance activities and findings is included in the annual management report to the Board of Directors. Appropriateness of Admission is evaluated initially during the intake process using the American Society of Addiction Medicine (ASAM) critena. The interdisciplinary Clinical team reviews admissions on a weekly basis to determine what if any changes need to be made regarding the recommendations for the client. Discharge Planning is based on the achievement of the goals and objectives listed in the client's Treatment Plan Evaluations and documented in the client record. The counselor completes a letter of discharge to include strengths, needs, abilities and preferences (SNAP) to the client's referral source at the time of discharge. The counselor completes a Discharge Summary within 2 weeks of discharge. The client completes Consumer Satisfaction Surveys at the time of discharge. The Director of Operations or Clinical Supervisor reports to the Quality Assurance Committee on the effectiveness of the discharge planning process including an analysis of the appropriateness of the criteria for discharge and the extent to which the criteria is being met. Relevant findings from the Quality Assurance Plan are considered as part of the Annual Performance Evaluations of all counselors and clinical staff. The Quality Assurance Committee will make available to the Director of Operations and Clinical Supervisors all Quality Assurance findings pertinent to the evaluation of the performance of staff members. The Quality Assurance Committee will also provide findings pertinent to the evaluation of program effectiveness from the perspective of the persons served. The following mechanisms provide an avenue for the on -going collection, screening and evaluation of information about client care. These mechanisms provide opportunities to identify aspects for improvement of client care. a. Information from monthly and quarterly reports is aggregated. A variety of demographic, treatment and outcome data is summarized for each client using a survey form. This data is statistically analyzed (Client Descriptors) to assist in evaluating the nature of client challenges and the effectiveness of the program in meeting its goals. The relationship between pre - treatment variables and indicators of positive outcomes (i.e., abstinence, regular attendance at AA/NA meetings) are explored. The results of the evaluations are communicated through the Annual Management Report and are intended to generate improvements in client care. Annual Management Reports are submitted to all funding sources, referral sources, Board of Directors and staff. b. The Consumer Satisfaction Surveys are completed monthly and at the time of discharge by each participant. The Director of Operations aggregates monthly and quarterly reports for identification of challenges and resolutions, this information is reported to the Quality Assurance Committee c. Client Follow -Up Questionnaires include the BISAC 3 -month Consumer Follow -up form and the Alcohol and Drug Abuse Division's Client Data System Follow -up form, which is completed 6 months after discharge. The Director of Operations analyzes the questionnaires and develops and presents a report to the Chief Executive Officer who then ensures the information is presented to the Board of Directors. Community response to BISAC treatment programs is ascertained through regular meetings with a liaison or director from community agencies and an annual Community Referral Source Survey. Minutes of the meetings and results of the surveys are presented to the Quality Assurance Committee for review and action, as appropriate. During the last year, all County funded participant outcome objectives were either met or surpassed. The increase in client's completing treatment can be attributed to improved assessment and placement criteria, counselors engaging in the therapeutic relationship early in the client's treatment and frequent "therapeutic interventions" to assist the client in not "self sabotaging" and leaving treatment. In 1998 BISAC was awarded a 3 -Year accreditation from CARF -The Rehabilitation Accreditation Commission, which is the highest offered. The agency will be regularly surveyed by CARF, managed care and numerous other funding sources to ensure quality services. In addition, BISAC facilitates 3- and 6- month client surveys, quarterly referral source surveys, consumer satisfaction survey and input surveys each month. 2. How will this process measure the outcomes specified in Item D, (1-4)? The Quality Assurance process evaluation focuses on assessing the extent that the program services are effective in meeting goals and objectives. Evaluation efforts are directed at collecting qualitative and quantitative information that aims at describing_ and Page 7 of 10 • EAST HA I OUTPATIENT PROGRAM Grant Proposal understanding the population served outcome evaluation focuses on measurabl nges in the target population that is linked to the treatment services. Outcome evaluation assesses if objectives have been met. G. PROGRAM FEES: 2. Does the proposed program charge participants a fee for service(s) provided by your organization? [If yes[ a) Describe or attach fee for service information; Please see Attachment 4: Fee Schedule b) Describe how you will ensure that all interested participants will be included despite an inability to pay the entire fee. The agency obtains other sources of funding for clients unable to benefit from traditional funding sources. In efforts to ensure that no individual seeking substance abuse treatment is ever denied services, numerous other funding services are utilized such as: Alcohol & Drug Abuse Division, Maternal & Child Health Branch, Child & Adolescent Mental Health Division, Department of Public Safety, Department of Human Services (Title IV) and foundation funds. BISAC also seeks financial assistance with CPS, CCS, Hawaii Community Foundation, Exchange Club of Hilo, Hawaii Island United Way, Care -A -Van, New Hope Church, Apostle Episcopal Church and St. Joseph Church. H. VIABILITY: 1. What is your justification or rationale for the expenditure of public funds for the proposed program? Expenditure of public funds for the proposed program is based upon the previously substantiated need for substance abuse treatment in the County of Hawaii. 2. What are your financial and programmatic plans to sustain the proposed program beyond the upcoming fiscal year? BISAC has been in service for over thirty-five (35) years. State contracts continue through fiscal years 99/03. A continuing effort to diversify funding sources is in place. Fund raising events occur annually. Contracts exist with a variety of government and private contractors. I. BUDGET: Complete the attached Budget tables; and provide appropriate attachments, as indicated. Please see Attachment 5: Budget tables A. BOARD OF DIRECTORS: ORGANIZATION /AGENCY INFORMATION 1. Has the organization's Board of directors received formal training within the past two (2) fiscal years? New members of the Board of Directors, who are comprised of Hilo, Kona, Waimea and South Point community members are given an Orientation and are presented with an Orientation Packet, which includes the responsibilities of a Board Member. The Orientation is performed within the first month of appointment. On going reviews of Board responsibilities and Bylaws are facilitated at monthly and quarterly meetings. 2. What are the primary roles and responsibilities of your organization's Executive Directors? The Board of Directors selects and hires the Chief Executive Officer to manage BISAC. The CEO serves at the pleasure of the Board: The designated authority and duties of the CEO are contained in the position description and include Implementing and developing policy and programs actions; developing short- term/long -term agency plans and ensuring annual updates of progress and/or changing needs of objectives; organizing the non - profit internal structure; supervision of all staff hiring, training, evaluations, dismissal of employees and staff grievances; controlling the organization's activities and budget. The CEO develops an organizational structure and organizational chart that delineates the lines of authority and promotes effective and efficient operations. The organizational structure as depicted in the organizational chart is reviewed annually when the Policy and Procedure and Standards Manuals are reviewed. - 3. What are the primary roles and - responsibilities of your organization's -Board of Directors (Clarify role of executive officers vs. general membership.)? Responsibilities - The Board is responsible for the internal affairs of the Corporation and establishes and promulgates policies concerning the planning, implementation and evaluation of its programs and activities. Designation - The Officers of the.Board of Directors are the President, Vice - President, the Secretary and the Treasurer. The Board of Directors elects the officers at the annual meeting of the Board. Term of Office - The term of each elected officer commences with the adjournment of the annual meeting and continues for one (1) year. Page 8 of 10 Fiscal Year Males Females Adolescents Families Children Pregnant/ Postpartum Screening/ Assessment Total 97/98 416 399 152 573 368 581 1,632 4,121 98/99 395 207 131 576 278 454 1,245 3,286 • • B. PAST PERFORMANCE: EAST HAWAII OUTPATIENT PROGRAM Grant Irroposal President of the Board - The dent presides at all Meetings of the Boar irectors and Executive Committee. He /she also serves as a non - voting, ex- officio member of all other committees and appoints the chairperson of such committees or task forces as the Board may,establish from time to time. ' '-" Vice - President - The Vice - President is a member of the Executive Committee with such powers and duties as may be assigned to this office by the Board or by the President. Upon the absence or incapacity of the President, the Vice - President will exercise all powers of President. Secretary - The Secretary is a member of the Executive Committee and records the attendance, resolutions, votes and minutes of the proceedings in books to be kept for that purpose. The Secretary keeps in safe custody the Seal of the Corporation and affixes it to any instrument when required by law or otherwise authorized by the Board. The Secretary keeps in a proper and safe manner, all documents and records of the Corporation as required by law. The Secretary prepares and sends to each Director a notice of each meeting of the Board to include the order of business to be conducted. Treasurer - The Treasurer is the Chief Fiscal Officer of the Corporation. The Treasurer is a member of the Executive Committee and has such powers and duties as may be assigned to this office by the Board or by the President. The Treasurer oversees the custody of all corporate funds, the receipt and deposit of all moneys of the Corporation in such depositones authorized by the Board and expenditures of all moneys of the Corporation via such disbursement mechanisms as the Board authorizes. The Treasurer also keeps full and accurate accounts of said receipts and disbursements in the Corporate books and furnish the Board with monthly reports of such transactions. In fiscal years 97/98 - 98/99 numbers of people served from all funding sources: 1. How effective has your organization/agency been in achieving program goals in the past two (2) years? a) Quantitative data on numbers served: b) Qualitative data showing number and % of participants achieving measurable outcomes: The following client descriptors of clinical issues identified at admission to substance abuse treatment are presented to describe the chronicity and increase in acute clinical issues BISAC's faces currently: Participants who are unemployed. Participants who have not had a legal source of income in 2 years. Participants who have involvement with criminal justice system. Participants admitted with less than a high school diploma. Participants involved with CPS. Participants who are victims of psychological abuse. Participants who are victims of sex abuse. 20% Participants who have expressed difficulty with appropriate discipline. 78% Participants who have been victims of physical abuse. 37% Participants who have received inadequate prenatal care. 39% Participants who have not provided children with access to pediatrician. 41% 72% 51% 94% 53% 17% 49% Clearly the above information indicates this population has a multitude of problems in conjunction with their substance abuse issue that must be addressed if recovery is successful. The following are clinical outcome objectives of services provided by BISAC over the past biennium: Participants who completed the entire course of treatment. 47% Participants completing treatment will reduce or remain abstinent from drug use. 96% Participant who completed treatment were employed, in school or engaged in a vocational training program at 3 and 6 months on completion. 75% Participants who were admitted had no further criminal involvement post - treatment. 90% Participants completing treatment who did not require further treatment. 75% Participants who engaged in structured continuing support. 50% Participants who engage in positive support activities after treatment. 50% (12 -Step Support Groups, church, cultural associations, etc.) Participants with CPS history that have reunification with children. 58% Participants referred to collaborating support agencies. 100% Page 9 of 10 EAST HA All OUTPATIENT PROGRAM Grant Proposal BISAC has continually received po eedback from monitoring agencies in regar the quality of services that have been achieved in the above outcome objectives. C. FINANCIAL: 1. Have your organization's current program operations remained the same as last year? What major program or financial changes will be incurred next year? BISAC has expanded services by adding a new outpatient facility in Waimea to better serve residents of Honokaa to Kohala. In addition, BISAC has opened Hale O'hana Mana, the new Moms and Babies Therapeutic Living Program in Hilo. 2. What is the status of all of your organization's major contracts or agreements for the coming year (employment agreements, office leases, primary grant revenue /supplier, etc.)? The status of current contracts is as follows: DOH ADAD FY 99 -03 DOH MCHB FY 99 -03 DOH CAMHD FY 99 -00 Dept. of Public Safety FY 99 -00 DLIR FY 99 -01 DHS FY 99 -01 County of Hawaii FY 99 -00 Hawaii Island United Way FY 99 -00 Aloha Care Contmuous HMAA Continuous HMSA Quest Continuous HMSA Commercial Continuous Queens Continuous Kapiolani Continuous Kaiser Continuous Office Lease Hilo 1/97 - 12/02 Office Lease Kona 2/98 - 2/00 Office Lease Hilo 6/98 - 6/00 Office Lease Ka'u 5/98 - 5/00 Office Lease Waimea 8/99 - 8/00 3. How does the proposed program fit into your organization's long range financial plan? The proposed program used to treat those who no longer have Quest benefits and who are not covered by ADAD contractual services. The target population will continue to remain the same. D. MONITORING: 1. During the past two (2) fiscal years, what financial and /or administrative monitoring has your organization received from any and all funding sources? List all monitoring sources, contact names and phone numbers. BISAC is held appropriately accountable to its outcome objectives and contract compliance with the following array of agency monitoring audits: 1. State Alcohol and Drug Abuse Division [Elaine Wilson, Chief - 808- 692 -7506] Monitoring once per year per site. Site visits penodically throughout the year. 2. State Department of Health [Julio Lim, Fiscal Officer - 808-586-3971] Fiscal monitoring once per year per site. 3 State Matemal and Child Health Branch [Barbara Yamashita, Sect. Supervisor - 808 - 733 -9033] Monitoring once per year per site. 4. State Child and Adolescent Mental Health Division [Linda Lord, Director - 808 - 933 -0610] Monitoring once per year per site. 5. State Public Safety Department [Martha Toney, Director - 808 -587 -3477] Monitoring once per year. 6. State Department of Labor and Industrial Relations [Ricky Oshiro, 808 -586 -8675] Monitoring once per year. 7. State Department of Human Services [Laura Giddings 808 -586 -5700] Monitoring once per year. 8. Managed care Quality Assurance site audits 4 -6 times per year for each contracted insurance company. 9. Independent CPA fiscal audit [John D. Carbonaro, CPA - 808 -572 -2978] Once per year. 10. Independent fire/building safety/building code inspection [Tim Wright, Engineer Security Specialist - 808 - 935 -5223] Once per year. BISAC facilitates monthly contact with ADAD, Maternal and Child Health Branch (MCHB), Mental Health and Substance Abuse Association, Community Care Services (CCS), Child Protection Services (CPS), and the judiciary. BISAC remains abreast of changes affecting the population we serve and integrate appropriate programs changes. E. ALCOHOL TOBACCO AND DRUG -FREE WORKPLACE POLICIES AND INFORMATION: Please see Attachment 6: Substance Abuse in the Workplace Page 10 of 10 • Memoranda of Agreement And Contract List MEMORANDA OF AGREEMENT AND CONTRACT LIST 1. Access Capabilities 2. Adult Probation 3. Aides Foundation - West Hawaii 4. Alcohol and Drug Abuse Division 5. Aloha House 6. AlohaCare 7. Alternatives To Violence 8. Alu Like, Inc. 9. American Lung Association 10. American Red Cross 11. Ask 2000 12. Bartolome, Naomi - Registered Dietitian 13. Bay Clinic 14. Behavioral & Psychiatric Services Hawaii, Inc. 15. Big Island Crisis And Help Line 16. Bobby Benson Center 17. Boys & Girls Club Of Hilo 18. Bridge House 19. Bright Start, Inc. 20. Child and Adolescent Mental Health Division 21. Community Care Services 22. Community Service Sentencing Program 23. Computer- Assisted Learning Center (UHH) 24. Department of Health - HIV (AIDS) 25. Department Of Human Services: Child Protective Services Hilo: and Child Welfare Services (DHS CPS /CWS) 26. Department of Human Services: Family & Adult Services Division (FASD) Hilo: 959 -6903 Kona: 27. Department of Labor & Industrial Relat. Oahu: 583 -3225 Fax: 28. District Court Hilo: 961 -7470 Kona: 29. Drug Addiction Services Of Hawaii (DASH) Hilo: 961 -6822 Fax: 30. East Hawaii Coalition For Homeless Hilo: 961 -2559 Fax: 31. Family Court Hilo: 933 -1528 Kona: 32. Family Crisis Shelter, Inc. Hilo 969 -9955 Kona: 33. Hale Malia- Men's /Women's House 34. Hale Ohana - Spouse abuse shelter 35. Hashimoto, Don Ph.D. 36. Hawaii Biodyne, Inc. Big Island Substance Abuse Council Page 1 of 2 Kona: 334 -0979 Hilo: 961 -7600 Kona: 322 -1718 Oahu: 692 -7506 Maui: 579 -9584 Hilo: 973 -2475 Hilo: 969 -7798 Hilo: 961 -2625 Hilo: 935 -1266 Hilo: 935 -8305 Oahu: 539 -3531 Keaau: 982-8549 Hilo: 969 -1427 Hilo: 935 -9699 Hilo: 969 -9111 Oahu: 293 -7555 Hilo: 961 -5536 Kona: 322 -3305 Hilo: 935 -6553 Oahu: 733 -9333 Hilo: 935 -3481 Hilo: 934 -5772 Hilo: 974 -9311 Hilo: 974 -4249 933 -0350 [24 -Hour Hotline 322 -7233] Hilo: 961 -3590 Hilo: Hilo: 959 -6118 Fax: Hilo: 935 -3764 Hilo: Oahu: 1- 800 - 200 -4401 Attachment 1 Section C -1 Fax: 329 -0449 Kona: 326 -4890 Fax: 325 -1847 Fax: 692 -7521 Fax: 579 -8902 Oahu: 800 - 434 -1002 Kona: 326 -5662 Kona: 329 -4801 Kona: 325 -5339 Fax: 969 -3673 Fax: 539 -3555 Work: 974 -6824 Pahoa: 965 -9711 Hilo: 935 -7788 Kona: 329 -9111 Fax: 293 -7196 Fax: 961 -5198 Fax: 322 -0809 Fax: 935 -6654 Fax: 733 -9357 Fax: 935 -4436 Fax: 934 -5773 Hilo: 969 -1166 Kona: 322 -9705 Kona: 329 -9344 327 -4765 447 -8289 322 -8700 934 -9360 935 -1720 329 -7377 326 -1607 969 -4855 959 -9837 935 -9016 37. Hawaii Community College 38. Hawaii Community Foundation 39. Hawaii Management Alliance Association (HMAA) 40. Hawaii Medical Service Associates (HMSA) 41. Healthy Start 42. Helping Hands Hawaii 43. Hilo Bay Clinic/Pahoa Family Health Center 44. Hilo Community School 45. Hina Mauka (Alcohol Rehabilitation Services Of Hawaii) 46. Hiromasa, Joan - Mental Health Clinician 47. Hui Malama Ola Na O'iwi 48. Intake Services 49. Kaiser Permanente 50. Kapi'olani Child Protection Center 51. Ka'u High School 52. Kapi'olani HealthHAWAII 53. Konawaena High School 54. Kunz, Kevin MD - Staff Medical Consultant 55. Lee, Dennis MD, MPH - Staff Psychiatrist 56. Legal Aid Society 57. Licht, Leonard Ph.D. 58. Luke, Stanley Ph.D., CSAC - Psychol. Consult. 59. Maternal & Child Health Branch 60. Maui Youth And Family Services 61. Mental Help Hawaii 62. National Runaway Switchboard 63. Ohana Lifelong Leaming Center At Pahoa Public & School Library 64. Pahoa High School 65. Park, Hoon MD 66. Po'ailani, Inc. 67. Project for Addiction Counselor Training 68. Public Health Nursing 69. Queen Liliu'okalani Children's Center 70. Queen's Health Plans 71. Rose House 72. Salvation Army- Hilo Interim Home 73. Waiakea High School 74. WIC Program 75. Workforce Development Division 76. Yudko, Errol Ph.D. - Staff Psychologist 77. YWCA - Family Support Services Page 2 of 2 Hilo: 933 -3582 Oahu: 537 -6333 Kona: 327 -9331 Oahu: Hilo: 935 -5441 Kona: Hilo: 961 -3877 Kona: Oahu: 536 -7234 Fax: Hilo: 969 -1427 Pahoa: Hilo: 974 -4100 Kona: Oahu: 233 -1500 Fax: Hilo: 935 -6706 Fax: Hilo: 969 -9220 Kona: Hilo: 933 -4515 Kona: Hilo: 934 -4000 Oahu: Kona: 329 -4020 Fax.: Naalehu: 928 -2088 Waimea 885 -5505 Oahu: Kona: 323 -4500 Kona: 329 -1346 Fax: Hilo: 935 -4444 Fax: Hilo: 961 -2851 Kona: Hilo: 935 -9000 Fax: Hilo: 934 -7356 Hnl: Oahu: 733 -9022 Fax: Maui• 579 -8414 Fax: Hilo: 935 -7167 Hilo: Mainland: 1- 800 - 621 -4000 Hilo: 965 -7170 Pahoa: Pahoa: 965 -2150 Hilo: 961 -6054 Fax: Hilo: 935 -0882 Oahu: Mainland: 1-202-783-6868 Hilo: 974 -6025 Hilo: 935 -9381 Hilo: 961 -5771 Keaau: 966-5000 Hilo: 959 -5855 Hilo: 974 -4835 Hilo: 933 -4729 Hilo: 974 -4126 Hilo: 928 -3005 Hilo: 935 -7141 Attachment 1 Section C -1 Hilo: 974 -7311 Fax: 521 -6286 800 - 621 -6998 329 -5291 322 -2456 524 -4389 965 -9711 323 -2671 233 -1508 961 -4005 323 -3618 322 -1801 966 -5955 329 -8628 800 - 352 -4572 326 -2982 935 -7720 329 -8331 961 -4988 545 -2740 733 -9032 579 -8426 934 -8216 965 -8574 961 -6055 263 -1065 Kona: 322 -9331 Kona: 329 -7336 Oahu: 966 -9954 Fax: 982 -5173 Kona: 329 -0559 Kona: 322 -0033 Kona: 326 -2855 Fax: 929 -8427 Kona: 334 -1624 Attachment #2 Program- Centered And Client- Centered Timelines Community Education 2 times per month 1st and last week of month Speaking engagements, table displays at high schools, businesses, judiciary, unions, CPS and community events. Staff Development (Training) 1 time per month 3rd Thursday of month Continuing Education Units (CEU's for professionals and paraprofessionals. Discharge Planning 1 time per discharge from level of care At each change of modality. Client meets with counselor to discuss re- integration into society or to the next level of care. Consumer Satisfaction Survey 1 time per month 2nd week of month Client completes survey at admission, discharge and each month in treatment. Contract compliance and 3 times per month 1st Wednesday, 1st Friday and 2nd Review all contracts, evaluations and evaluation and other government audits. (monthly reviews) Monday of month regulations for compliance. Quality Assurance 1 time per quarter 3rd Thursday of last month of the Review and implement changes and (monthly reviews) quarter address deficiencies. TOPIC FREQUENCY Program Centered Timeline TIMELINE Attachient 2 Section D -3 ACTION Public Service Announcement 1 time per quarter 1st of every quarter Coordinate with media events. Clinical Supervision 1 time per week per clinician Weekly Clinical supervisors meet with staff members. Consumer Focus Group 1 time per quarter- Mid -month of last month of the quarter Review client input from Consumer Satisfaction Surveys. Assessments 1 per client Within 24 hours Client meets with assessment counselor to identify needs. Screening 1 time per client Prior to admission Client meets with any staff to identify needs. Vocational Education 3 -5 times per week Within 30 days of admission Client participates in classroom training. Treatment Planning 1 time per client Within 48 hours of admission Client meets with counselor to plan actions for specific needs. Intake 1 time per client Within 1st treatment session. Client meets with Intake counselor to establish schedule for treatment plan. Collaborative Efforts 1 time per client. Prior to discharge. Client engages in education and/or vocational opportunities. Page 1 of 2 Coping Strategies 1 per high risk situation Within 2 weeks in group. Client will verbalize and internalize coping strategies particular to their addiction. Cultural or community events 1 per client Within 1 month of admission. Client will establish sober acitiviy base to replace detrimental behaviors. Relapse Prevention within a social milieu Daily Daily Client will verbalize emotions and behaviors surrounding relaps in social environment. Group Therapy 5 times per week Onset of treatment. Client will identify behaviors that perpetrate addiction and identify alternative behaviors. Personal hygiene, meal preparation, laundry, budgeting Daily Withing first 6 weeks of admission. Assist client in developing daily routine of personal care and finances. Level of Treatment One (1) per client per Within 24 hours of admission. Place client in treatment modality (Modality) admission to modality periods. most likely to bring about change. Urinalysis Upon Admission and at Admission and random within 7 -day Determine status of sobriety and random periods. focus therapeutic efforts. Aftercare 2 per month At 3 and 6 months. To assist client to develop and implement long term coping skills. TOPIC Client Centered Timeline FREQUENCY TIMELINE • Attachment 2 Section D -3 ACTION Relapse Prevention Plan Two (2) times per week Within 3 weeks of admission. Attend relapse prevention group. Support Program 3 meetings per week Within 2 weeks of admission. Client will gain sober support network. Follow -Up Surveys 2 per client At 3 and 6 months. Client will complete surveys to assist program m making program changes that benefit the client. Resume 1 per client Within 30 days of admission. Assist client to identify potential employment options. Job Interviews 3 per client Prior to discharge. Assist client in finding and securing employment. V ocational/Education classes 3 -5 times per week Within 30 days of admission. Attend vocationalleducation classes. Bank Account 1 per client Within 1 month of treatment. Assist client in establishing financial independence. Avoid detrimental relationships 3 of four 4 clients Within first 6 weeks of treatment. Client will identify relationships that may interfere with sobriety. 'High Risk Situations Daily 'Within 8 weeks of admission. Supportive Sponsor 1 per client Within 2 weeks of admission. Client will utilize sponsor as positive sober support. Family Therapy 1 time per week Within 30 days of admission. Client will identify role the family has played in addiction and in recovery. Page 2 of 2 • • • Attachment 3 Section E -1 Big Island Substance Abuse Council Day Treatment Program Weekly Schedule * Family Therapy /Family Education (MFCC, CSAC) - every Thursday. * Individual Family Therapy as needed. Page 1 of 6 •.;::..MONDAY °.:.,: ::' *.TUESDAY:: A WEDNESDAY ^ 'THURSDAYE.':< .:: !:4!$FRIDAY. t 8:00 AM 8:30 AM 9.00 AM 9:30 AM 10:00 AM 10:15 AM 10:30 AM 11:00 AM 11:30 AM 12:00 PM 12:15 PM 12:30 PM 1:00 PM 1:30 PM 2:00 PM 2:30 PM 2:45 PM 3:00 PM 3:30 PM 4:00 PM 4:30 PM 5:00 PM 5:30 PM 6:00 PM 6:15 PM 6:30 PM 7:00 PM 7:30 PM 8:OO PM 8:30 PM 9:00 PM Transportation Sign In Transportation Sign In Transportation Sign In Transportation Sign In Transportation Sign In Process Group Process Group Process Group Process Group Process Group Break Break Break Break Break Education Group Chemical Dependency Voc/Ed Group or Skill Building Stress Management Task/Skill Groups Dual Diagnosis, Gender Specific, Parenting, Anger Management, Voc /Ed Group or Skill Building Relationship Issues Education Group Chemical Dependency Lunch Lunch Lunch Lunch Lunch Voc/Ed Group Voc/Ed Group Voc/Ed Group Voc/Ed Group Voc/Ed Group Break Break Break Break Break Children's Milieu Program (mother and child) Children's Milieu Program (mother and child) Children's Milieu Program (mother and child) Children's Milieu Program (mother and child) Children's Milieu Program (mother and child) • Attachment 3 Section E -1 Big Island Substance Abuse Council Day Treatment Program Weekly Schedule * Family Therapy /Family Education (MFCC, CSAC) - every Thursday. * Individual Family Therapy as needed. Page 1 of 6 3:00 PM ' MONDAY: :; "t'.: ; , TUESDAY :',: >.' :: WEDNESDAY;:,;;: ° ; THURSDAY4Z ':FLeMtERIDAY;:r ry ;, 8:00 AM 8:30 AM 9.00 AM 9:30 AM 1000 AM 10:15 AM 10.30 AM 11 AM 11:30 AM 12:00 PM 12:15 PM 12:30 PM 1:00 PM 1:30 PM 2:00 PM 2:30 PM Transportation Sign In Process Group Transportation Sign In Process Group Transportation Sign In Process Group Process Group Process Group Break Break Break Education Group Chemical Dependency Task,/Skill Groups Dual Diagnosis, Gender Specific, Parenting, Anger Management, Education Group Chemical Dependency Lunch Lunch Lunch Voc /Ed Group Voc/Ed Group Voc/Ed Group 3:00 PM MONDAY :'IC :' :'.:TUESDAY-.r,, r" WEDNESDAY`:'. 4S2THURSDAY:'s`z-X - ` k'FRIDAYY` - '..:c'. 6:00 PM 6:15 PM 6:30 PM 7:20 PM 7:30 PM 8:00 PM 8:30 PM 9:00 PM Children's Process Group Process Group Process Group Children's Break Break Break Task Group Gender Specific, Parenting, Anger Management Skill Building Relapse Prevention Education Group Chemical Dependency 3:00 PM 3:30 PM Children's Children's Children's Children's Children's 4:00 PM Milieu Program Milieu Program Milieu Program Milieu Program Milieu Program 4'30 PM (mother and child) (mother and child) (mother and child) (mother and child) (mother and child) 5'00 PM • • Attachtuent 3 Section E - Big Island Substance Abuse Council Morning Track - Intensive Outpatient Evenino Track - Intensive Outpatient Intensive Outpatient Treatment Program Weekly Schedule * Family Therapy /Family Education (MFCC, CSAC) - every Thursday. * Individual Family Therapy as needed. Page 2 of 6 3:00 PM . ;.., °yMONDAY F • " ` ' ';TUESDAY? ``.;, ':.�WEDNES DAY '''. ...;:,r- THURSDAY .r.,,9'''w „;w;FRIDAY.e " .;;::; 3:30 PM Children's Children's Children's Children's Children's 4:00 PM Milieu Program Milieu Program Milieu Program Milieu Program Milieu Program 4:30 PM (mother and child) (mother and child) (mother and child) (mother and child) (mother and child) 5:00 PM Voc /Ed Group or Skill Building Relationship Issues Education Group Chemical Dependency Lunch Lunch Lunch . , . ;.., °yMONDAY F • " ` ' ';TUESDAY? ``.;, ':.�WEDNES DAY '''. ...;:,r- THURSDAY .r.,,9'''w „;w;FRIDAY.e " .;;::; 8.00 AM 8.30 AM 9:00 AM 9:30 AM 10:00 AM 10:15 AM 10:30 AM 11:00 AM 11:30 AM 12:00 PM 12:15 PM 12'30 PM Transportation Sign In Transportation Sign In Transportation Sign In Transportation Sign In Transportation Sign In Process Group Process Group Process Group Process Group ' Process Group Break Break Break Break - - Break Education Group Chemical Dependency Voc /Ed Group or Skill Building Stress Management Task/Skill Groups Dual Diagnosis, Gender Specific, Parenting, . Anger Management, Voc /Ed Group or Skill Building Relationship Issues Education Group Chemical Dependency Lunch Lunch Lunch Lunch Lunch Big Island Substance Abuse Council Outpatient Treatment Program Weekly Schedule * Family Therapy /Family Education (MFCC, CSAC) - every Thursday. * Individual Family Therapy as needed. Page 3 of 6 Attachment 3 Section E -1 Outpatient clients attend treatment from one to eight (1 -8) hours per week. The clients individualized Treatment Schedule is derived from the Outpatient Treatment Schedule above in addition to evening sessions. Time ?,,:c':� Sunday `�;"�;r. Monday : ;.`�. Tuesday ,': • WednbSda y:,, Thursda y ';;; J Frida a" ".•. Saturday":;;, 6:30: AM Wake up /hygiene Wake -up /hygiene Wake -up /hygiene Wake -up /hygiene Wake -up /hygiene Wake -up /hygiene 7:00 AM Meditation Medication Meditation Medication Meditation Wake up/hygiene 7:30 AM Breakfast Clean -up Breakfast Clean -up Breakfast Clean -up Breakfast Clean -up Breakfast Clean -up Breakfast Clean -up 8'00 AM Breakfast Clean -up 8:15 AM Transport Transport Transport Transport Transport Skill Building Group (3.0) 8:30 AM Church Services or other support group, all clts to a activity Day Treatment Day Treatment Day Treatment Day Treatment Day Treatment 9:00 AM 9:30 AM House Maint Communication Domestic Skills 10:00 AM 10:30 AM 11:00 AM Family Ed/ Visits (2.0") 11:30 AM Lunch Prep 12:00:PM Lunch /Potluck Clean -up Lunch Clean -up Lunch Clean -up Lunch Clean -up Lunch Clean -up Lunch Clean -up Lunch Clean -up 12:30 PM 1:00 PM Recreational outing appr. location in advanced (2 hour) Day Treatment Day Treatment Day Treatment Day Treatment Day Treatment Sober Socialization Group (2.0) 1:30 PM 2:00 PM 2:30 PM 3:00 PM Transport Transport Transport Transport Transport 3:30 PM Personal Time Personal Time Laundry Personal Time Laundry Personal Time Laundry Personal Time Laundry Personal Time Laundry Gardening Group 4:00 PM 4:30 PM Life Skill Gardening Recovery Skill Group (1.0) Skill Building Self Esteem Building Grp(1.0 Task Group Dealing with Emotions (1.0) Education Grp Recovery Skill Group (1.0) Skill Building Step Work Group (1.0) Task Group Personal Time 5.00 PM 5:30 PM Dinner Prep Dinner Prep Dinner Prep Dinner Prep Dinner Prep Dinner Prep Dinner Prep 6:00 PM Dinner Clean -up Dinner Clean -up Dinner Clean -up Dinner Clean -up Dinner Clean -up Dinner Clean -up Dinner Clean -up 6:30 PM 7:00 PM Personal Time 12 Step Meeting (all clients) Case Mang (1 hour) Case Mang (1hour) Case Mang (1 hour) Case Mang ( lhour) Sober Group Activies/ cards 7:30 PM 8:00 PM Community Meeting (1.0) Relaxation Relapse Prev. (1 hour) Ed Grp 12 Step Meeting (all clients) Relapse Prev. (1 hour) Ed Grp 12 Step Meeting (all clients) Videos, games, Projects Speakers Snacks Personal Time 8:30 PM 9:00 PM Quiet Time Laundry Personal Time Quiet Time Snacks Personal Time Quiet Time Snacks Personal Time Quiet Time Snacks Personal Time Quiet Time Snacks Personal Time Snacks Personal Time 9:30 PM 10:00 PM 10:30 PM Prep for Bed Prep for Bed Prep for Bed Prep for Bed Prep for Bed Prep for Bed Prep for Bed 11:00 PM Lights Out Lights Out Lights Out Lights Out Lights Out Lights Out Lights Out Therapeutic Living Program Weekly Schedule of Activities Day Treatment Page 4 of 6 Attacluhent 3 Section E -1 1 3 2 3 2 5 Indicates client must have a pass with counselor and Director of Operations signature. Clients' independent attendance to support group meetings is determined by client's level of care. Some privileges may be individualized by degree of client participation. ** All clients are eligible for visitors at any time in treatment (up to 3 visitors) as long as the visitor is sober, non - violent and non - disruptive The staff on duty has the authority to ask a visitor to leave the facility. Time,.,,,: Sunday'.` °"'`" ;; Monday:,° 4 'tt7 Tuesdar • -;. Wednesda'q =:. Thursday. , :,; Friday: " " mr ', Saturday"t''''. 6:30: AM Wake up /hygiene Wake -up /hygiene Wake -up /hygiene Wake -up /hygiene Wake -up /hygiene Wake -up /hygiene 7:00 AM Meditation Meditation Meditation Meditation Meditation Wake - up/hygiene 7:30 AM Breakfast Clean -up Breakfast Clean -up Breakfast Clean -up Breakfast Clean -up Breakfast Clean -up Breakfast Clean -up 8:00 AM Breakfast Clean -up 8 AM Transport Job Search /* SchaolP or Volunteer` Worki Community Ser* Transport Job Search /* School /* or Volunteer Work/* Community Ser Transport Skill Building Group (3.0) 8:30 AM Church Services or other support groups,all clts to a activity Intensive Outpatient Treatment Intensive Outpatient Treatment Intensive Outpatient Treatment 9:00 AM 9:30 AM House Maint Communication Domestic Skills 10:00 AM 10:30 AM 11:00 AM Family Ed Visits (2.0") 1130 AM Lunch Prep 12.00:PM Lunch /Pot Luck Clean -up Lunch Clean -up Lunch Clean -up Lunch Clean -up Lunch Clean -up Lunch Clean -up Lunch Clean -up 12:30 PM 1:00 PM Recreational Outing approv. location in advance (2.0) Job Search/ SchoolNoluntr/ Job Interview Grocery Shop/ Transport Job Search/ SchoolNoluntr/ Job Interview Menu Planning Transport Job Search/ SchoolNoluntr/ Job Interview Grocery Shop/ Transport Job Search/ SchoolNoluntr/ Job Interview Menu Planning Transport Job Search/ SchoolNoluntr/ Job Interview Grocery Shop/ Transport Sober Socialization Group (2.0) 1:30 PM 2:00 PM 2:30 PM 3:00 PM 3:30 PM Personal Time Personal Time Laundry Personal Time Laundry Personal Time Laundry Personal Time Laundry Personal Time Laundry Gardening Group 4:00 PM 4:30 PM Life Skills Gardening Dinner Prep Recovery Skills Group (1.0) Skill Building Dinner Prep Self Esteem Building (1.0) Task Group Dinner Prep Dealing with Emotions(1.0) Education Grp Dinner Prep Recovery Skills Group (1.0) Skill Building Dinner Prep Step Work Group (1.0) Task Group Dinner Prep Personal Time Dinner Prep 5:00 PM 5:30 PM 6'00 PM Dinner Clean -up Dinner Clean -up Dinner Clean -up Dinner Clean -up Dinner Clean -up Dinner Clean -up Dinner Clean -up 6:30 PM 7:00 PM Personal Time 12 Step Meeting (all clients) Case Manag. (1 Hour) Case Manag. (1 hour) Case Manag. (1 hour) Case Manag. (1 hour) Sober Group Activity/cards 7:30 PM 8:00 PM Community Meeting (1.0) Relaxation Relapse Prev Group (1.0) 12 Step Mtg (all client) Relapse Prev. Group (1.0) 12 Step Meeting (all clients) House Social Videos /Games Projects Speakers Personal Time 8:30 PM 9:00 PM Quiet Time Snacks Personal Time Quiet Time Snacks Personal Time Quiet Time Snacks Personal Time Quiet Time Snacks Personal Time Quiet Time Snacks Personal Time Snacks Personal Time 9:30 PM 10:00 PM 10:30 PM Prep for Bed Prep for Bed Prep for Bed Prep for Bed Prep for Bed Prep for Bed Prep for Bed 11:00 PM Lights Out Lights Out Lights Out Lights Out Lights Out Lights Out Lights Out Therapeutic Living Program Weekly Schedule of Activities Intensive Outpatient Page 5 of 6 Attachment 3 Section E -1 5 1 3 2 3 2 5 • Indicates client must have a pass with counselor and Director of Operations signature. Clients' independent attendance to support group meetings is determined by client's level of care. Some privileges may be individualized by degree of client participation. All clients are eligible for visitors at any time in treatment (up to 3 visitors) as long as the visitor is sober, non. and non - violent non - disruptive. The staff on duty has the authority to ask a visitor to leave the facility. Time- ;: ,. Sunday `;, ? :, Mciriday .: .. , Tuesday ry , zc, ,Wednesday',_ T,hursday;,': ;' Friday. v : "_ Saturday ?: ;:: 6 30. AM Wake up /hygiene Wake -up /hygiene Wake -up /hygiene Wake -up /hygiene Wake -up /hygiene Wake -up /hygiene 7 AM Meditation Meditation Meditation Meditation Meditation Wake -up /hygiene 7:30 AM Breakfast Clean -up Breakfast Clean -up Breakfast Clean -up Breakfast Clean -up Breakfast Clean -up Breakfast Clean -up 8:00 AM Breakfast Clean -up 8:15 AM Job Search /' School /' or Volunteer World* Community Ser' Job Search /' School /' or Volunteer Work/` Community Ser' Outpatient Treatment Services Job Search /' School /' or Volunteer" Work/' Community Ser' Job Search/' School /' or Volunteer* Work/' Community Ser' Skill Building Group (3.0) 8:30 AM Church Services or other support group,all clts to a activity 9:00 AM 9:30 AM House Maint Communication Domestic Skills 10:00 AM 10:30 AM 11:00 AM Family Ed " Visitation (2.0) 11:30 AM Lunch Prep 12:00:PM Lunch /Potluck Clean -up Lunch Clean -up Lunch Clean -up Lunch Clean -up Lunch Clean -up Lunch Clean -up Lunch Clean -up 12:30 PM 1:00 PM Recreational Outings appr. location in advance (2.0) Job Search/ School /' or Volunteer Work/' Community Ser' Personal Time Laundry Job Search /' School /' or Volunteer* Work/` Community Ser' Personal Time Laundry Job Search/' School /' or Volunteer Work/' Community Ser' Personal Time Laundry Job Search/' School /' or Volunteer* Work/' Community Ser" Personal Time Laundry Job Search /' School /' or Volunteer' Work/' Community Ser Personal Time Laundry Sober Socialization Group (2.0) Gardening Group 1:30 PM 2:00 PM 2:30 PM 3:00 PM 3:30 PM Personal Time 4:00 PM 4:30 PM Life Skills Gardening Recovery Skills Group (1.0) Skill Building Self Esteem Building (1.0) Task Group Dealing with Emotions(1.0) Education Grp Recovery Skills Group (1.0) Education Grp Step Work Group (1.0) Task Group Personal Time 5:00 PM 5:30 PM Dinner Prep Dinner Prep Dinner Prep Dinner Prep Dinner Prep Dinner Prep Dinner Prep 6 PM Dinner Clean -up Dinner Clean -up Dinner Clean -up Dinner Clean -up Dinner Clean -up Dinner Clean -up Dinner Clean -up 6:30 PM 7:00 PM Personal Time 12 Step Meeting (all clients) Case Manag. (1 Hour) Case Manag. (1 hour) Case Manag. (1 hour) Case Manag. (1 hour) Sober Group Activity/cards 7:30 PM 8:00 PM Community Meeting (1.0) Relapse Prev Group (1.0) 12 Step Mtg (all client) Relapse Prev. Group (1.0) 12 Step Meeting (all clients) House Social Videos /Games Projects Speakers Personal Time 8:30 PM 9:00 PM Quiet Time Snacks Personal Time Quiet Time Snacks Personal Time Quiet Time Snacks Personal Time Quiet Time Snacks Personal Time Quiet Time Snacks Personal Time Snacks Personal Time 9:30 PM 10:00 PM 1030 PM Prep for Bed Prep for Bed Prep for Bed Prep for Bed Prep for Bed Prep for Bed Prep for Bed 11 00 PM Lights Out Lights Out Lights Out Lights Out Lights Out Lights Out Lights Out • Therapeutld Program Weekly Schedule of Activities Outpatient Modality 5 1 3 2 3 2 5 Indicates client must have a pass w th counselor and Director of Operations signature. Clients' independent attendance to support group meetings is determined by clients level of care. Some privileges may be individualized by degree of client participation. " All clients are eligible for visitors at any time in treatment (up to 3 visitors) as long as the visitor is sober, non. and non - violent non - disruptive. The staff on duty has the authority to ask a visitor to leave the facility. Page 6 of 6 • Attachment 3 Section E -1 Therapeutic Living Adult Partial Hospitalization Adolescent Partial Hospitalization (5 Day /8 Hours per Day) Adult Day Treatment Adult Intensive Outpatient Adolescent Intensive Outpatient (3 Day /3 Hours per Day) Children's Milieu Program • Big Island Substance Abuse Cone Fee Schedule $ 60.00/Day $140.00/Day $160.00/Day $100.00/Day $ 65.00/Day $ 75.00/Day $ 45.00/Day Adult/Adolescent Outpatient Individual Counseling 60 Minutes $ 80.00 Family Counseling 60 Minutes $120.00 Group Therapy 60 Minutes $ 50.00 Treatment Planning 30 Minutes $ 30.00 Aftercare 60 Minutes $ 20.00 Other Services: Screenings Session $ 20.00 Client Transportation Trip $ 20.00 Community Education 60 Minutes $ 50.00 Referral Linkage 60 Minutes $ 45.00 Family Collateral Contact 60 Minutes $ 60.00 School Staff Training 60 Minutes $ 75.00 School Based Assessments 60 Minutes $ 40.00 School & Family Intervention 60 Minutes $ 45.00 Vocational Education 60 Minutes $ 20.00 Attachment 4 Section G -2 Updated 1/4/00 POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -01 Item # Employee (Last Name, First) Status and Salary Total Agency Forecast FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures 1.0.01 Title: Director of Operations Name: Greenfelder, Christina F 44000 44000 44000 44000 2200 1.0.02 Title: Office Manager EH Name: Blake, Patricia F 19500 19500 19500 19500 975 1.1.01 Title: Sr Counselor III EH Name: Margheim, Wes F 35000 35000 , 35000 35000 1750 1.1.02 Title: Counselor III EH Name: Hedlund, Kevin F 32000 32000 32000 32000 1600 1.1.03 Title: Adult Counselor EH Name: Evans, Leonard F 24000 24000 24000 24000 1200 1.1.04 Title: Counselor II EH Name: Spain, Danielle F 21000 21000 21000 21000 1050 1.1.05 Title: Counselor Managed Care EH Name: Kimura, Darilyn F 23000 23000 23000 23000 1150 1.1.06 Title: Teacher Name: Duley, Robert F 38000 38000 38000 38000 1900 1.1.07 Title: Counselor Family Therapist Name: Trembley, Dianne Dr. P 2800 2800 2800 2800 140 1.1.08 Title: Teacher Aid Name: Varize, Polly F 24000 24000 24000 24000 1200 1.2.01 Title: Counselor Adolescent III EH Name: Feliciano, Leonard F 31000 31000 31000 31000 1550 1.2.02 Title: Counselor Adolescent EH Name: Spain, Michael F 18000 18000 18000 18000 900 1.2.03 Title: Counselor Adolescent 1I1 EH & Family Name: Ross, KC F 30000 30000 30000 30000 1500 1.3.01 Title: Program Coordinator Baby Safe EH Name: Campbell, lacy F 21000 21000 21000 21000 1050 TOTAL POSITON COUNT TOTAL SALARIES (to be reflected in Table 4) 0 0 0 e AGENCY /ORGANIZATION: Big Island Substance Abuse Council PROJECT NAME: Treatment E. Hawaii BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES INSTRUCTIONS: 1) All administrative and direct Program Salaries must be included. (Please exlcude non - program portions) a) P= Indicate if whether employee is -- F/T =Full Time Employed (30 -40 hours per week) P/T= Part-Time Employed (20 or less hours per week) b) Salaries POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -01 Item # Employee (Last Name, First) Status and Salary Total Agency Forecast FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures 1.3.02 Title: Counselor Bsafe EH Name: Keala, Richelle F 18000 18000 18000 18000 900 1.3.03 Title: Outreach Worker Bsafe EH Name: Silva, Ebrajean F 18000 18000 18000 18000 900 2.0.01 Title: Director of Operations WH Name: Wasan, Jamal F 45000 45000 2.0.02 Title: Office Manager WH Name: Almazan, Anna F 18000 18000 2.1.01 Title: Sr. Counselor III WH Coordinator Name: Morgan, Lonnie F 34000 34000 2.1.02 Title: Counselor WH Name: Kinoshita, Terri F 24000 24000 2.1.03 Title: Counselor Intake Assessment Name: Kauupu, Reinette F 23000 23000 2.2.01 Title: Adolescent Counselor Name: Leach, Bob F 24000 24000 2.2.02 Title: Adolescent Counselor Name: Ready, Gina P 6000 6000 2.3.01 Title: Counselor Bsafe WH Name: Mitchell, Patricia F 26000 26000 2.3.02 Title: Outreach Worker Bsafe WH Name: Gay, Kimberly F 21000 21000 4.0.01 Title: Office Manager Waimea Name: Peters, Rochelle F 11000 11000 4.1.01 Title: Counselor Waimea Name: Popovitch, Sydney P 10400 10400 3.1.01 Title: Counselor Kai( Name: Andrews, Sheri F 19500 19500 3.1.02 Title: Counselor Kau Name: McGee, Leonard P 12000 12000 TOTAL POSITON COUNT TOTAL SALARIES (to be reflected in Table 4) Po 0 N 0 0 AGENCY /ORGANIZATION: INSTRUCTIONS Big Island Substance Abuse Council PROJECT NAME: SA Treatment E. Hawaii BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES 1) All administrative and direct Program Salaries must be included. (Please exlcude non - program postions) a) P= Indicate if whether employee is -- F/T =Full Time Employed (30 -40 hours per week) PJT= Part-Time Employed (20 or less hours per week) b) Salaries n n n 5 ro ° a rt POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -01 Item # Employee (Last Name, First) Status and Salary Total Agency Forecast FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures 5.1.01 Title: Resident Counselor TLP Women Name: Chartrand, Vema F - 16,000 16,000 16,000 16,000 800 5.1.02 Title: Resident Counselor TLP Women Name: Huddy, Lealoha F 14,198 14,198 14,198 14,198 710 5.1.03 Title: Resident Counselor TLP Women Name: Freeman, Diana P 6,000 6,000 6,000 6,000 300 5.1.04 Title: Resident Counselor TLP Men Name: Ishii, John F 16,000 16,000 16,000 16,000 800 5.1.05 Title: Resident Counselor TLP Men Name: Aiwohi, Kalani F 14,198 14,198 14,198 14,198 710 5.1.06 Title: Resident Counselor TLP Name: Uta, Wayne P 6,000 6,000 6,000 6,000 300 7.1.01 Title: Counselor PS TLP Name: Johns, Donnalyn F 30,000 - 30,000 - 7.1.02 Title: Resident Counselor PS TLP Name: Oguma, Penny F 16,000 - 16,000 - 7.1.03 Title: Resident Counselor PS TLP Name: Torres - Mederios, F 16,000 - 16,000 - 7.1.04 Title: Resident Counselor PS TLP Name: Bannon, Georgia F 6,000 - 6,000 - 8.3.01 Title: M &B Coordinator Name: Alfapada, Sandra F 21,000 21,000 21,000 21,000 1,050 8.3.02 Title: Assessment Development M &B Name: Romeo, Jane F 18,000 18,000 18,000 18,000 900 8.3.03 Title: Resident Counselor M &B Name: Goold, Pualani F 16,000 16,000 16,000 16,000 800 TOTAL POSITON COUNT (FTE) TOTAL SALARIES (to be reflected in Table 4) ro v0 w 0 AGENCY /ORGANIZATION: Big Island Substance Abuse Council PROJECT NAME: SA Treatment E. Hawaii BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES INSTRUCTIONS: 1) All administrative and direct Program Salaries must be included. (Please exlcude non - program postions) a) P= Indicate if whether employee is -- F/T =Full Time Employed (30 -40 hours per week) P/T =Part -Time Employed (20 or less hours per week) b) Salaries POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -01 Item # Employee (Last Name, First) Status and Salary Total Agency Forecast FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures 8.3.04 Title: Resident Counselor M &B Name: Vacant F - 16,000 16,000 16,000 16,000 800 8.3.05 Title: Administrative Assistant Name: Vacant F 16,000 16,000 16,000 16,000 800 0.97.01 Title: Chief Executive Officer Name: Egle - Oaks, Gloria 3. F - 57,500 29,900 57,500 29,900 1,495 0.97.02 Title: Administrative Assistant Name: Smith, Paulette F 25,000 13,000 25,000 13,000 650 0.98.01 Title: Comptroller Name: Turbeville, Thomas F 48,500 25,220 48,500 25,220 1,261 0.98.02 Title: Bookkeeper Name: Otake, Marilyn F 25,000 13,000 25,000 13,000 650 0.98.03 Title: Receptionist Billing Name: Macanas, Monica F 18,000 9,360 18,000 9,360 468 0.99.01 Title: Maintenance Name: Pickering, Dennis F 25,420 13,218 25,420 13,218 661 0.99.02 Title: Janitor /Driver Name: Nuniez, Michael F 18,000 18,000 18,000 18,000 900 0.99.03 Title: Driver Name: Segawa, Molly F 20,000 20,000 20,000 20,000 1,000 Title: Name: Title: Name: Title: Name: Title: Name: Title: Name: TOTAL POSITON COUNT (FTE) 48.0 29.9 48.0 30.8 1.6 TOTAL SALARIES (to be reflected in Table 4) 1,138,016 700,394 1,138,016 700,394 35,020 ro 0 A 0 M ■0 AGENCY/ORGANIZATION: b) Salaries Big Island Substance Abuse Council PROJECT NAME: SA Treatment E. Hawaii BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES INSTRUCTIONS: 1) All administrative and direct Program Salaries must be included. (Please exlcude non - program portions) a) P= Indicate if whether employee is -- F/T =Full Time Employed (30 -40 hours per week) P/T= Part-Time Employed (20 or less hours per week) DESCRIPTION PRECEDING FISCAL YEAR FISCAL YEAR 2000 -01 Item # Expenses Total Agency Forecast FY 99 -00 Total Program Budget FY 99 -00 Total Agency • Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures PROFESSIONAL FEES (TOTAL) 30,000 , . - 18,600 .. " 30,000•`, 18,600 .,.. 930 Legal = ` L _ V n - ..; Accounting Bookkeeping 13,200 . ;r °' 8200 - 13,200 3• 8,200 - 410 Audit Fees 12,000 . _ .. 7,400 12,000 „' ' - 7,400: = "r::'- , , 370 _ . Administrative Fees % '. - _ •�i - - Other - 4,800 ' -, . . 3,000 :: 4,800 - _ - ,. 3,000 C 150 SUPPLIES (TOTAL) 64,800 .. ' . ' - ' 42,968 `,. , _, 64,800 - � 42,968 2,149 Office 20,200 ' ' - - 12,450 .t_" }, 20,200 - ' . 12,450 : ., -• 623 Program 16.050 . . 11,968 r i 16,050 ; . 11,968 `. -- . - . 598 Consumable 28,550 - -- 18,550 1 . µ 28.550 : ... 18,550 - 928 3 TELEPHONE4 37,940 26,880 . .. 37,940 26,880 .. 1,344 4 POSTAGE & FREIGHT , 4,650 ' "' • 3,450 i . 4,650 .. - 3,450 ' ' .. 173 5. OCCUPANCY (TOTAL) -F: ,,, 330,800 " - ' - 213,970 ' _ ,p ?- 316,000 ::'. .. 193,770 .- . '£ .` 7,514 Rent 233,000 ,:• - " { 156,000 ;`, . ' 233,000 .yr , ;' ., . 156,000 ,Ea.. ,' °-': - ' 5,625 Utilities 52,750 .. n, ?`:'_: 24,570 rF -. : r -<_'- ' 52,750 - .: " , . 24,570 �,, Y•- ; :. _..e_ 1,229 ;,. Facility Supplies 41,800 ' 32,000 �' 27,000 r = ', '- 11,800 ti"• - • ,, 590 ' Repairs & Maintenance 3,250 - ` �" ,'- . 1,400 . - �.•. a ` ... ,,.i a 3,250 i > -)`: 1,400 ` •:'�� i r ':' 70 - k ` 6. EQUIPMENT (TOTAL) 33,340 : i?: '- '„ 18,800 : -w' ' ', „' 68,340 / t,> `�; ' 18,800 " , - i°.', 940 Purchase - . -- b • 35,000 gy- _ `3 - ,. 't;' - ' Rental 10,900 ..- "1. ?;•r„ 5,900 t';t ;` ° ; 10,900 %4; .. "'.' - 5,900 295 Repairs & Maintenance 22,440 La. i �, :: i:, ,`'. "': ":: 12,900 " -' ..` °.. t'. + +;'- r� =:`k:' 22,440 ' ;.1 a.'j�! <i -_ ._1•a "'� 12,900 ,? . � • 'F' l' ; 645 - : - 'G.. - ;, ..... AGENCY /ORGANIZATION: Biq Island Substance Abuse Council PROJECT NAME: SA Treatment E: Hawaii TABLE 3 DETAILS OF OTHER CURRENT EXPENSES = MUST itemize as attachment(s). Applicable only to the "Grant Request Only Projected Expenditures" column cn 0 r q to DESCRIPTION PRECEDING FISCAL YEAR FISCAL YEAR 2000 -01 Item # Expenses Total Agency Forecast FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures 7 INSURANCE (TOTAL) 32,190 > - ..., ?;, 22,599 32,190 22,599 1,131 General Liability 13,200 . 8184 i. •�= `�.`: ,1 200 �. -, 8184 2 -:: <' • 409 Fire 1,865 k"'; 1435 r 1,865 '?;::'.' 1435 :..; `'?"'.` 72 Auto 15,775 gaa 12150 ;�i. � : s: ' 15,775 +.' 12150 - 608 NDOA (Board Insurance) 1 ,350 r&f ' 830 v; . "- _ 1,350 ''_i' � 830 ., .. .. , 42 . 8. PRINTING .•f: 6,450 _:`: -- .id ?'. '. `.g• 4000, - _ . .. 6.450 r:' .::" '. `,»: 3r. 3 4000 i.�': .,. 200 9. PUBLICATION 8 SUBSCRIPTIONS 10. TRAVEL(TOTAL) ;`: "' -•; 20,400 : .. 15180 `y.,'i= �,, 's �' 20,400 ..- .. 15,180 i- �' . ' , ',;v 759 Air Fare 8,800 '. .. _ 6600 '': '; ,, ,. 8,800 ; :, : 6600 ,,., :p,- 330 Per Diem 8.900 t .`S:- ' 6580 : <i' 8.900 ;{'=s:: : .. 6580 .•`;`ic - :,. . 329 Auto Rental 2,700 -- _. 4, 2000 z; '. ,',c. 't ,%' 2.709 .. '=:g 2000 100 ". 11 AUTO MILEAGE REIMBURSEMENT ' = >' =- k': J - . 5.050 > .•' y, 4.065 - ':' # =N' :• ' 5050 t ... 4,065 _ „- S: _. 203 12 AUTO GASOLINE PURCHASES - -•`_ 17,000 ;;r =4'=` ; - 9,200. .• 17,000 + 'r.' ; .r -C 9,200 S' ' _: 460 13. MEMBERSHIP DUES 14. STAFF TRAINING 9,750 ;, _- . -,,. ,�. 6330 9,750 - , 6330 � . � 317 '15 OTHER 't 41,450 'i'_° ,' ` i 23,100 - . - 41,450 !<`€: ` , 23,100 ':. �. 435 Tox Screening 11,300 ' -' ', -,• i'i 8700 ' -' "_ 1 � ° >a `j -' 7 11,300 _ % _.. - "v'�. 8700 -__ - '� ^ ".:,[; 435 - _;, Miscellaneous 1,300 Svc :: r. - -, 700 ,'''.3' , e 1,300 , 700 Client Assistance 2050 Rr,. i'Ti..3: 1700 -' - . € , f .-;.. : y:. 2050 -. , '. ' '`. - ..: 1700 LL . •; . - ;1, .. Contract Services 26800 .. . ':;?d�� >. +; ' 12000 i."'r .,p', 26800 : �. '. =�Fr� 12000 . •• 'poi {. '- - TOTAL to be reflected in Table 5) 633,820 409,142 654,020 388,942 16,555 AGENCY /ORGANIZATION: Big Island Substance Abuse Council TABLE 3 (Continued) DETAILS OF OTHER CURRENT EXPENSES PROJECT NAME: SA Treatment E. Hawaii (OPERATING COSTS) = MUST itemize as attachment(s) Applicable only to the "Grant Request Only Projected Expenditures" column. , Y n 0 n 0 M O N Positions Employee (Last Name, First) PRECEDING FISCAL YEAR FISCAL YEAR 2000 -01 Total Agency Forecast FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures (Table 1) TOTAL POSITION CHART (P) Forecast Budget Budget Budget (Table 1) TOTAL SALARIES ($) 1,138,016 700,394 1,138,016 700,394 35,020 (Table 2) EMPLOYEE BENEFITS /PAYROLL TAXES 322 816 175,345 322,816 175,345 8,425 TOTAL PERSONNEL COSTS 1,460,832 875,739 1,460,832 875,739 43,445 TOTAL NUMBER OF POSITIONS 48 30 48 31 2 Expenses PRECEDING FISCAL YEAR FISCAL YEAR 2000 -01 Total Agency Total Program Total Agency Total Program Grant Request Only Forecast Budget Budget Budget Projected FY 99 -00 FY 99 -00 FY 00 -01 FY 00 -01 Expenditures (Table 4) TOTAL PERSONNEL SERVICES 1,460,832 875,739 1,460,832 875,739 43,445 (Table 3) TOTAL OF OTHER CURRENT EXPENSES 633,820 - 409,142 654,020 388,942 16,555 TOTAL BUDGET 2,094,652 1,284,881 2,114,852 1,264,681 60,000 AGENCY /ORGANIZATION: Big Island Substance Abuse Council PROJECT NAME: SA Treatment E. Hawaii TABLE 4 SUMMARY OF PERSONNEL REQUIREMENTS Personnel Requirements; Salary(S) and Number of Positions(P) TABLE 5 SUMMARY OF EXPENSES Total B udget Summary of Personnel Services and Other Courrent Expenses Revenue Sources PRECEDING FISCAL YEAR 1999 -2000 FISCAL YEAR 2000 -01 Total Agency Amount Total Program Amount Amount Requested Amount Projected County of Hawaii 47,750 23,875 60,000 60,000 State of Hawaii 1,247,896 880,942 - 880,942 Federal Funds 204,400 - - - Private Foundations * 18,000 - - United Way Funds 20,000 20,000 - 20,000 Admissions - - Donations 2,000 2,000 - 2,000 Fundraising 6,000 3,000 - 3,000 Pay Phone - - Vending Machines - - Service /Program Fees - - - Third-party Reimbursement(s) 503,606 311,839 - 255,514 Tuition - - - - Others (Please list) - - Client Private Fees 40,000 40,000 - 40,000 Interest Income 5,000 3,225 - 3,225 *TOTAL REVENUES 2,094,652 1,284,881 60,000 1,264,681 p w PO co c 0 0 e AGENCY /ORGANIZATION: Big Island Substance Abuse Council TABLE 6 Summary of Income * Please list funding soruce on a separate sheet and indicate the amount requested. * - Must correspond with Table 5 PROJECT NAME: SA Treatment E. Hawaii DESCRIPTION PRECEDING FISCAL YEAR FISCAL YEAR 2000 -01 Item # Other Expenses Total Agency Forecast FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures 1 Professional Fees 4,800 �: . .';t •:d. 3,000 r.: '. .. 4,800 ..c'- u 3,000 150 Other - MD Consulting Pro -rata share 4,800 - _,; „ ; 3000 ! .. ✓° , 4800. • ; 3 ^�, . -,. 3000 _ - .r._,••.:c;S 150 5 Repiar & Maintenance Sr ; #.', -? •. .... 3,250 _ . .. v, 1.400 �, t ; �..>.•:'�.. 3,2501,•'4`:'_' - s..,` -• 3 " : 1,400 „ LZ „,,'" .._ '70 Bulding Repair Pro -rata share 3,250 ; ; - -." -' <.' , ;= 1,400 -• � r�� 3,250 , >4S ° -' '�� 1,400 :`- • : �' , - 70 ' -•''� „�• .. .., 6 Equipmentt,, rn` '• ��}.; =:.;; 33,340 1` :`., .,, �,, xt' `,• 18,800 "` E}'.i ., � �:! " -_ 68,340 «�.,.. : ,:: ;('' 18,800 • -- _,- . 940 Van 25,000 Phone System 10,000 5. - - ," i .. 35,000 ¢)F; .. > ,� „: .... - �.j: :'. •. Equipment Lease of copy machines 10,900 "C -4wC ',.,n 5,900 ^ = , y' ;; 10,900 Sice=:' ' 5,900 , -.- 295 Repair & Maintenance (including vehicles)yia;F 22.440 •'.,' 3 •^zi `,.. -. -,i 12.900 v .. -s .... ,,T. .. - `s. =- 22 ,440 •°_3< +:5� .�;.,3.:: '?.;r::'... :' 12.900 _` °.L: ;i' - •P' L' r;' - :..� 645 - °':` - .; -_;:. .._ .... 15 Other r;•-> {�,, 41,450 :,,n { -. :k'�': " . 23,100 m. -, 41,450:, "" - 23,100 6K. ..;'= 't`3.% 435 Tox Screening Client Drug Screen Testing 11,300 ';; _•�.• _n. a: :' . :i4. 8,700 • � a -.. ;.. . - �{ i' " er , 11,300 -t • fy�f - . ,3 "": 8,700 - ` • , ' .. -`''' 435 . <:. `�" . :.:. .'Ir_ :S Miscellaneous 1,300 Vin` :`.. ;'� %`E ,sr - ' - 9r 700 ':<ui` :�= :i> "'i' 1,300 (i`t ^ F.` ' 700 :..::¢; x .•�: - +T.�,, ..: ~? Client Assistance Personal items for clients 2,050 '��r5 1,700 t� ;.'•, :�,ra L: ° z"y.: ".i; 2,050 ;'.�; ^��' ;;.- .':�` - 1,700 -. ,r ,�+; - � - Contract Services Counseling and medical services 26,800y§. , -t +•' -' 12,000 , , 26,800 t; .::ti;,> 12,000 >: ?"'�e' - . 'u w 1/40 0 0 AGENCY /ORGANIZATION: Big Island Substance Abuse Council PROJECT NAME: SA Treatment E. Hawaii DETAILS OF OTHER EXPENSES Attachment #6 Substance Abuse in the Workplace POLICY: "li Island Substance Abuse Cail POLICY & PROCEDURES WORKPLACE SAFETY and SUBSTANCE ABUSE IN THE WORKPLACE Attachment 6 Section E The Big Island Substance Abuse Council maintains a strong commitment to provide a safe, efficient and productive work environment by ensuring that employees are able to perform their duties in a manner that protects their interests and those of their co- workers and consumers. In keeping with this commitment and to preserve the BISAC Mission, the agency has a strict policy regarding safety in the workplace and the inappropriate use and possession of drugs and/or alcohol. BISAC performs background investigations on all staff (particularly for all adolescent program staff) to ensure that reasonable precautions have been performed to provide protection, confidentiality and security of all persons served by the agency. In addition, investigations are performed to ensure completion of any outstanding substance use related rehabilitation and/or sentencing. The scope of investigation may include, but not be limited to the following areas: a. Use of illegal drugs and/or abuse of alcohol or drugs. b. Conviction records or any involvement in illegal activities related to child endangerment. c. Conviction records or any involvement in illegal activities related to financial matters (for fiscal and administrative staff). d. Serious mental, emotional and/or nervous disorders. No staff member or volunteer may use, possess, distribute or sell alcohol or any illegal drug while on agency premises or while operating a vehicle that is owned or leased by the agency. In addition, no staff member or volunteer shall report to work or remain on duty while under the influence of alcohol or an illegal drug. Involvement with illegal substances can be extremely disruptive and harmful to the workplace. It can adversely affect the quality of work and the performance of employees, pose serious safety and health risks to the user and others, have a negative impact on work efficiency and productivity. For purposes of this policy, a drug will be considered an "illegal drug" if its use is prohibited or restricted by law. Because of the nature of the Big Island Substance Abuse Council, no staff member or volunteer may use or possess a mood or mind altering drug or an illegal drug regardless of whether such conduct constitutes an illegal act or whether the individual is criminally prosecuted and/or convicted for such conduct. All staff are required to refrain from using any mood or mind altering prescription medicine, which may adversely affect their fitness for duty or job performance. All potential employees are subject to alcohol and drug testing as a condition of employment and all current staff and volunteers are subject to random alcohol and drug testing upon request. In the event a test has been requested, the individual will have four (4) hours to submit a specimen for testing. If the individual's specimen indicates the presence of alcohol or illegal drugs the individual will be immediately suspended without pay pending further investigation. CEO Rev. 4/99 Page 1 of 7 0 POLICY AND PROCED S WORKPLACE SAFETY SUBSTANCE ABUSE IN E WORKPLACE continued The highlights of these rules are: • State of Hawaii Substance Abuse Testing Regulations SUMMARY Attachment 6 Section E The State of Hawaii regulates substance abuse testing through Hawaii Chapter 113 of Title 11, Hawaii Administrative Rules, entitled "Substance Abuse testing ". 1. Exemptions: Toxicology testing used in the direct clinical management of clients, testing for alcohol related to HRS Chapters 286 and 291, testing pursuant to Mandatory Guidelines for Federal Workplace Drug Testing Programs, and testing of individuals under the supervision or custody of the Judiciary, the Department of Public Safety, the Hawaii Paroling Authority, and the Office of Youth Services. (11- 113 -3) 2. No laboratory in the State shall store or test specimens pursuant to this chapter without a current and valid substance abuse testing license from the department. Testing of samples from Hawaii performed in another state may be performed by laboratories currently licensed by the State to conduct substance abuse testing, and whose standards are comparable to those contained in this chapter, and approved by the director, or laboratories certified by the Substance Abuse and Mental Health Services Administration (SAMSHA, formerly NIDA). (11- 113 -8a,g) 3. Individuals to be tested will be supplied by the third party (employer) with: a. A written statement of the specific substances to be tested for; b. A statement that over - the - counter medications or prescribed drugs may result in a positive test; c. A medication disclosure form with notice that providing information on the disclosure form is optional, that the individual shall maintain custody of the form, that the individual may voluntarily disclose the information to the medical review officer. (11- 113 -5) 4. All information on the chain of custody forms will be confidential, and "coded" identities of the individuals tested will be used, i.e. ID numbers instead of names will be used. (11 -113- 27) 5. No person will serve as a medical review officer without possessing a current and valid medical review officer license from the director. (11- 113 -20) 6. The medical review officer will receive from the laboratory all positive test results and determine whether the results can be attributed to factors other than substance abuse. (11- 113-25) 7. Procedures must be in place to ensure that the identity of an individual with a presumptive positive test result or unverified test result cannot be determined by the third party in any manner including, but not limited to, the method of billing. (11- 113 -29d) CEO Rev. 4/99 Page 2 of 7 POLICY AND PROC WORKPLACE SAFE SUBSTANCE ABUS continued THE WORKPLACE • Note: Although only positive results specifically required MRO review, due to the above requirement, all results will be released to the MRO for review. 8. Results may not be provided verbally by telephone. (11- 113 -30) DEFINITIONS Attachlnent 6 0 Section E 1. Prohibited Items and Substances: a. Illegal/controlled substances b. Mood or mind - altering substances c. "look- alike" substances d. Designer and synthetic drugs e. Inhalants f. Alcoholic beverages g. Prescriptive drugs (except when prescribed by a licensed physician/dentist for the person in possession of the drugs) h. Drug paraphernalia . i. Equipment and literature related to illegal drug or substance use. 2. Condition of Employment: All applicants receiving an offer of employment by BISAC will be required to submit to an alcohol and drug test and employment will depend on a negative test result. 3. Reasonable Suspicion: A belief based upon objective and articulate facts sufficient to lead a prudent person to suspect an occurrence is or has taken place. 4. Random Sampling: Drug screening of staff or volunteers selected by lot or sampling. 5. Under the Influence: Being affected by a drug or alcohol or the combination of a drug and alcohol in any detectable manner. The symptoms of influence are not confined to those consistent with behavior nor the obvious impairment of physical or mental ability such as slurred speech or difficulty in maintaining balance. 6. Agency Premises: All agency property, facilities, land lodging quarters, buildings, structures, trailers, equipment, offices, desks, lockers, vehicles, aircraft and parking lots whether owned, leased or under control of the company. Included are the work locations, including the job site of a consumer, supplier, subcontractor or associate contractor or the travel to and from those locations while on agency business. CONTROLLING SUBSTANCE ABUSE 1. BISAC utilizes its employee assistance program and at its discretion, may provide employee alcohol and drug abuse assessments with a confidential referral and a one -time opportunity CEO Rev. 4/99 Page 3 of 7 O POLICY AND PROCED S WORKPLACE SAFETY SUBSTANCE ABUSE IN E WORKPLACE continued PROCEDURES: • Attachment 6 Section E for rehabilitation treatment (at the employee's cost), which involves counseling, referral and rehabilitation for employees and eligible dependents who voluntarily seek such assistance. 2. BISAC promotes drug awareness as to the impact of substance abuse of individual health and safety through training and orientation programs for all staff. 3. BISAC provides training for management to recognize signs of drug and alcohol abuse and appropriate action. Testing /Screening Drug Abuse 1. BISAC provides for random testing of current staff and volunteers. BISAC also conducts urinalysis testing as a condition of employment. 2. Specimen collections are conducted by Diagnostic Laboratory Services, Inc. in accordance with applicable state regulations and guidelines to ensure the integrity of the specimen and privacy of the donor. 3. Collection site personnel shall arrange to transport the specimens to DLS in Honolulu. All specimens will be transported in compliance with applicable regulatory procedures. 4. The Lab will provide all supplies essential to the collection, identification, packaging and transportation of specimens to the testing site at no charge. Chain of Custody documentation and procedures to account for the integrity of each specimen will be provided to track the handling and storage from point of collection to final disposition. Such procedures are designed to disclose evidence of specimen tampering. Specimens arriving at the testing site showing signs of tampering will be considered void and unsuitable for testing. 5. Routine forensic testing is performed Monday through Friday during standard lab business hours. Negative test results will usually be released to the Medical Review Officer within 24 -48 hours after receipt of the specimen at the testing site. Positive test results will be released as soon as available (up to 5 working days). Holidays may affect the turn around time. All test results will be released to the Medical Review Officer designated by the Agency. 6. This policy provides for reasonable search and inspection of company premises for the purpose of determining the presence of any and all prohibited items and substances referred herein. Procedures provide for reasonable search of staff and/or volunteer's personal property located on company premises including private vehicles. A company representative will be present during searches in the event outside specialists are used. All searches will be CEO Rev. 4/99 Page 4 of 7 • POLICY AND PROC S WORKPLACE SAFE SUBSTANCE ABUSE THE WORKPLACE continued involved. Enforcement 3. Penalties: Testing positive or presenting "reasonable suspicion" for drug use. Attachfnent 6 Section E • performed with concern for the dignity and personal privacy of staff and/or other individuals 1. Compliance and Notification: The company solicits all staff and volunteers to comply with this policy for his or her own safety, the safety of other workers and for the good of the company. Staff and volunteers are required to abide by the provisions of this policy as a condition of employment. 2. Violations a. Manufacturing, distributing, dispensing, forging prescriptions, possessing or using any of the prohibited items and substances outlined in this policy while on company premises or while on company business. b. Testing positive for the presence of any detectable amount of a prohibited drug or substance. c. Refusal to sign consent form for drug testing and background investigation. d. Refusal to submit to a drug screening test. e. Refusal to comply with a search or investigation as described in this policy. f. Arriving at or being on company premises and/or reporting for off -site duty under the influence of drugs or alcohol. g. Failure to obtain an evaluation by a Hawaii State Certified Substance Abuse Counselor working within a Hawaii State Accredited and Licensed Treatment Program and satisfactorily participate in and complete a drug/alcohol abuse assistance or rehabilitation program 1st Offense 1) Two (2) week suspension without pay. 2) Referral to the Employee Assistance Program Counselor. 3) Completion of any prescribed treatment as outlined in this section at employee's own expense. 4) Provide BISAC with a substance abuse /mental health evaluation, progress and outcome of treatment recommendation. 5) Random toxicology screening for one (1) year following treatment completion. 2nd Offense - Immediate termination from employ or agreement. Background Investigation: 1) Findings of offense penalties that are not fulfilled will result in suspension without pay until penalty is completed (documentation required). CEO Rev. 4/99 Page 5 of 7 0 0 POLICY AND PROCED S WORKPLACE SAFETY SUBSTANCE ABUSE IN HE WORKPLACE continued • 2) Findings of current (within 1 year of each background investigation) drug related offenses will result in immediate termination. 3) Findings of offenses relating to employment area or volunteer position will result in immediate termination. Attachment 6 Section E Contractor Employees and Third Parties Any contractor employees or other third parties on company premises will be subject to this policy. Any such individuals found in violation of this policy will be subject to penalties as listed above and removed from the premises. CEO Rev. 4/99 Page 6 of 7 POLICY AND PROaTRES WORKPLACE SAF. SUBSTANCE ABUSE THE WORKPLACE continued CONSENT AND RELEASE Print Name Supervisor Initial Date • Big Island Substance Abuse Council WORKPLACE SAFETY and SUBSTANCE ABUSE IN THE WORKPLACE Addendum A Attachment 6 Section E The undersigned staff member and/or volunteer hereby authorizes Big Island Substance Abuse Council to conduct condition of employment drug screening, random drug screening tests and background investigations as required by the "Workplace Safety and Substance Abuse in the Workplace Policy ". I understand that a condition of employment drug screening and random urine drug screening tests will be administered to determine the presence of mood or mind altering drugs and substances prohibited by the "Workplace Safety and Substance Abuse in the Workplace Policy ". I understand that the Big Island Substance Abuse Council will perform background investigations as described in the "Workplace Safety and Substance Abuse in the Workplace Policy ". I further understand the penalties described in the "Workplace Safety and Substance Abuse in the Workplace Policy" which include suspension and termination. I release and hold harmless the designated physician, testing laboratory and/or medical facility or investigation agency for release of information to Big Island Substance Abuse Council. I also release and hold harmless Big Island Substance Abuse Council, its Directors, officers and staff for the use of this information. Staff/Volunteer Signature Date I have received a copy of the Policy and Procedure on Workplace Safety and Substance Abuse in the Workplace. CEO Rev. 4/99 Page 7 of 7 • • • BIG ISLAND SUBSTANCE ABUSE COUNCIL (A Hawaii Non -Profit Corporation) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 1998 • A Professional Corporarion 1 135 Makawao Avenue Suite 103 -308 Makawao, Hawaii 96768 (808) 572.2978 • • TART F. OF CONTENTS Page Independent Auditor's Report on Basic Financial Statements 1 Financial Statements: Statement of Financial Position 2 Statement of Activity 4 Statement of Functional Expenses 5 Statement of Changes in Net Assets 6 Statement of Cash Flows 7 Notes to the Financial Statements 8 3 0 To the Board of Directors Big Island Substance Abuse Council Hilo, Hawaii 96721 Makawao, Hawaii September 9, 1998 a Wafk tom, Id d 9i' �iiuitzaI'a##para t a 1 135 Makawao Avenue Suite 103 -308 Makawao, Hawaii 96768 (808) 572 -2978 JNDF.PF.NDENT ATJDITOR'S REPORT n 0 • We have audited the accompanying statement of financial position of Big Island Substance Abuse Council (a Hawaii non -profit corporation) as of June 30, 1998, and the related statements of activity and functional expenses, changes in net assets and cash flows for the year then ended. These financial statements are the responsibility of Big Island Substance Abuse Council's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Big Island Substance Abuse Council as of June 30, 1998, and the changes in its net assets and its cash flows for the year then ended in conformity with generally accepted accounting principles. BIG ISLAND SUBSTANCE ABUSE COUNCIL • • • Statement of Financial Position • June 30, 1998 ASSETS CURRENT ASSETS: Cash: Checking - BOH (Note 7) $139,003 Savings - FHB (Note 7) 112,218 Savings - BOH (Note 7) 8,019 Petty Cash 400 Total Cash 259,640 Accounts Receivable: A/R - Government 132,169 A/R - Insurance Companies 116,579 Allowance for Uncollectible Accounts (Note 3) (15,140) Net Accounts Receivable 233,608 Prepaid Expenses Unconditional Promises to Give (Note 5) DEPOSITS 61,283 1* 0 8,750 Total current assets 563,281 PROPERTY, FURNITURE AND EQUIPMENT (Note 2) Equipment 247,243 Furniture and Fixtures 49,182 Leasehold Improvements 21,809 Vehicles 111,957 430,191 Less: Accumulated Depreciation and Amortization (254,661) Net Fixed Assets 175,530 13,835 TOTAL ASSETS $752,646 The accompanying notes and Auditor's report are an integral part of these financial statements. Page 2 • • BIG ISLAND SUBSTANCE ABUSE COUNCIL Statement of Financial Position • June 30, 1998 • CURRENT LIABILITIES: LIABILITIES AND NET ASSETS Accounts Payable $23,055 Accrued Vacation 10,000 Accrued Payroll and Related Taxes 6,649 Allowance for Possible Disallowed Claims (Note 3) 15,000 Total Current Liabilities 54,704 NET ASSETS (Note 4) Unrestricted 662,687 Temporarily Restricted 10,000 Permanently Restricted 25,255 Total net assets 697,942 TOTAL LIABILITIES AND NET ASSETS $752,646 . The accompanying notes and Auditor's report are an integral part of these financial statements. Page 3 Total Revenue •IG ISLAND SUBSTANCE ABUSE CeIL Statement of Activity For the Year Ended June 30, 1998 REVENUE Hawaii Department of Health $768,506 Hawaii Housing Authority 47,571 Hawaii County Contract 32,745 Fees for Service - Insurance, Clients and Others 604,802 Hawaii Island United Way 24,937 Hawaii Judiciary 21,594 Interest Income 5,423 Other Income 9,372 In -Kind Contributions 6,126 Public Donations and Contributions 7,953 28,400 • Provider Adjustments (Note 3) (66,399) 25,255 CS a • Temporarily Permanently Unrestricted Restricted Restricted Total 1,462,630 28,400 $768,506 47,571 58,000 604,802 24,937 21,594 5,423 9,372 6,126 36,353 (66,399) 25,255 1,516,285 EXPENSES Wages 805,682 5,802 811,484 Rent 136,174 938 137,112 Health Insurance and Benefits 88,780 128 88,908 Payroll Taxes 82,387 618 83,005 Depreciation 59,613 59,613 Supplies 48,594 2,186 50,780 Utilities 38,694 - 53 38,747 Professional Fees 29,334 3,800 33,134 Travel and Other Expenses 27,344 2,835 30,179 Insurance 24,436 24,436 Telephone 20,733 160 20,893 Food and Other Client Benefits 20,081 20,081 Repairs and Maintenance 17,468 1,087 18,555 Bad Debt Expense 15,446 15,446 Tox Screening 10,735 10,735 Equipment Rentals 9,072 25 9,097 Office and Other Expenses 8,859 8,859 Printing & Postage 8,645 36 8,681 Contractual Services 7,394 7,394 Training and Conference 5,605 732 6,337 Total Expenses Excess Revenue Over (Under) Expenses 1,465,076 18,400 0 1,483,476 ($2,446) $10,000 $25,255 S32,809 The accompanying notes and Auditor's report are an integral part of these financial statements. Page 4 Total Expeneses •IG ISLAND SUBSTANCE ABUSE Cc IL Statement of Functional Expenses For the Year Ended June 30, 1998 Program Supporting Services Services CO Total EXPENSES CLASSIFICATIONS Wages 628.819 182,665 811,484 Rent 119,256 17,856 137,112 Health Insurance and Benefits 68,084 20,824 88,908 Payroll Taxes 63,552 19,453 83,005 Depreciation 0 59,613 59,613 Supplies 49,998 782 50,780 Utilities 34,487 4,260 38,747 Professional Fees 22,837 10,297 33,134 • Travel and Other Expenses 25,189 4,990 30,179 Insurance 22,265 2,171 24,436 Telephone 20,017 876 20,893 Food and Other Client Benefits 20,081 20,081 Repairs and Maintenance 18,509 46 18,555 Bad Debt Expense 15,446 15,446 Tox Screening 10,735 10,735 Equipment Rentals 8,561 536 9,097 Office and Other Expenses 8,192 666 8,858 Printing & Postage 8,260 421 8,681 Contractual Services 3,876 3,518 7,394 Training and Conference 5,260 1,077 6,337 1,153,424 330,051 1,483,475 The accompanying notes and Auditor's report are an integral part of these financial statements. Page 5 i • • BIG ISLAND SUBSTANCE ABUSE COUNCIL Statement of Changes in Net Assets For the Year Ended June 30, 1998 m Temporarily Permanently Total Unrestricted Restricted Restricted Net Assets Net Assets, June 30, 1997 $665,133 $0 $0 $665,133 Excess Revenue Over (Under) Expenses (2,446) 10,000 25,255 32,809 Net Assets, June 30, 1998 $662,687 $10,000 $25,255 $697,942 The accompanying notes and Auditor's report are and integral part of these financial statements. Page 6 e G ISLAND SUBSTANCE ABUSE COOL Statement of Cash Flows For the Year Ended June 30, 1998 CASH FLOWS FROM OPERATING ACTIVITIES Cash Received from Government Agencies Cash Received from Clients, Grantors, Donors and the Hawaii United Way Interest Received Cash Paid to Employees and Vendors • CASH FLOWS USED BY INVESTING ACTIVITIES $1,037,520 608,089 5,423 (1,456,746) Net Cash Provided by Operating Activities (Note 8) 194.286 Purchase of Furniture and Fixtures (7,178) Purchase of Equipment (39,070) Purchase of Vehicles (55,876) Purchase of Leasehold Improvements (1,425) Net Cash Used by Investing Activities (103,549) CASH FLOWS USED BY FINANCING ACTIVITIES 0 Net Increase in Cash for the Year 90,737 CASH BALANCE, JUNE 30, 1997 168,903 CASH BALANCE, JUNE 30, 1998. $259,640 The accompanying notes and Auditor's report are an integral part of these financial statements. Page 7 • Note 1. ORGANIZATION Big Island Substance Abuse Council was incorporated on May 11, 1964 as a non -profit corporation under the laws of the State of Hawaii. The Council was formed for the prevention, intervention and education of alcohol and drug addiction and abuse. The Council is dedicated to the healing of the mind, body and spirit of its clients. The Council provides treatment services in Hiio, Kona and Naalehu. In providing treatment for substance abuse, the Council employs about 35 individuals and operates four major programs: adult, adolescent, paranatal and supportive living. Big Island Substance Abuse Council is exempt from Federal income taxes pursuant to Internal Revenue Code section 501 (c) (3), and exempt from State income taxes under Section 416 -19 and 416 -20 of the Hawaii Revised Statutes. Therefore, no provision for Federal or State income taxes is required for the financial statements. Note 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES ;- - 1 .11 - • t. •Y1 . Big Island Substance Abuse Council uses the accrual method of accounting. Under this method of accounting, revenue is recognized when earned rather than when received and expenses are recognized when incurred rather than when paid. For contributions and donations, revenue is recognized when the gift is received. For State and County grants and contracts, revenue is recognized as the applicable requirements are fulfilled. Accounts Receivable represents revenue earned and not yet received. Property and_Equipment Big Island Substance Abuse Coun• Notes to the Financial Statements June 30, 1998 4 Property and equipment are stated at cost. Depreciation is computed on the straight -line basis over the estimated useful lives of the assets, which range from 3 to 7 years. Donated property and equipment are recorded as revenue at their estimated fair value. Such donations are reported as unrestricted revenue unless the donor has restricted the donated asset to a specific purpose. During the year, the Council purchased a new client transportation van with Hawaii County grant funds. As a result, this van reverts back to the County upon discontinuance of its intended purpose. 'Therefore, it is considered a permanently restricted asset. Cash and Cash Equivalents For the purpose of the statement of cash flows, cash is defined as demand deposits, petty cash on hand and savings accounts. Page 8 Note 3 !JS.F. OF FSTTMATFS • Big Island Substance Abuse Council Notes to the Financial Statements June 30, 1998 The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. As of June 30, 1998, the Council had $116,579 of accounts receivable due from private insurance companies for billings of services rendered during the fiscal year. Actual payments received from insurance companies routinely change due to changes in services covered and client eligibility. As a result, management recorded a reserve for uncollectable amounts of $15,140.. Although a possibility exists that amounts actually collected could differ materially, management believes that subsequent funds collected for these receivables will be close to net accounts receivable recorded on the financial statements. During the year, the Council billed the State of Hawaii, Department of Health about $768,000 for services rendered. Pursuant to the State contracts, the State reserves the right to monitor the Council and disallow certain billings. As a result, the ultimate determination of amounts received under these contracts generally is not final until such monitorings have been completed. Management has therefore recorded an estimated allowance for possible disallowed claims of $15,000. Management believes that disallowed billings, if any, will not exceed the estimated allowance. Note 4 NET ASSETS The Big Island Substance Abuse Council has conformed to Statement of Financial Accounting Standards (SFAS) No. 117, "Financial Statements of Not -for -Profit Organizations". Accordingly, the Council is required to report information regarding its financial position and activities according to three classes of net assets: unrestricted net assets, temporarily restricted net assets and permanently restricted net assets. Temporarily restricted net assets represents restricted grants received from private foundations for which the restriction had not yet been fulfilled as of June 30, 1998. During the year, the Council received $28,400 of restricted grant funds of which $18,400 were spent for their intended purpose. The remaining $10,000 will be used to purchase computer equipment subsequent to fiscal year end. Permanently restricted net assets represents fund received from the County of Hawaii for the purchase of a client transportation van. Since the van will revert back to the County upon termination of its intended use, its value is recorded as a permanently restricted asset on the statement of financial position. Page 9 Note 5. UNCONDITIONAL PROMISE TO GIVE Pursuant to SFAS 116, the Council has recorded Hawaii United Way's unconditional promise to give in the amount of $8,750. These funds will be received over the six months ending December 31, 1998. Note 6. LEASE COMMITMENTS • Big Island Substance Abuse Coun, Notes to the Financial Statements June 30, 1998 The Council leases facilities in several locations in order to fulfill its mission. In addition, the Council entered into certain operating leases for equipment. The following schedule shows the noncancellable portion of lease obligations to the Big Island Substance Council. 1999 $180,285 2000 $156,797 2001 $123,607 2002 $114,135 2003 $ 47,585 Note 7. CONCENTRATION OF CREDIT RISK Excess Revenue and Support over Expenses $ 32,809 Add Depreciation 59,613 Adjustments to reconcile: Decrease in Accounts Receivable 126,179 Increase in Prepaid Expenses ( 17,235) Increase in Deposits ( 4,550) Increase in Allowance for Bad Debts 15,140 Increase in Promise to Give ( 8,750) Increase in Payables 10,126 Decrease in Accrued Expenses ( 23,146) Increase in Allowance for Possible Disallowed Claims 4 100 Net Cash Provided by Operating Activities $194,286 a The Council maintains its cash accounts in a commercial bank in Hilo, Hawaii. The balances are insured by the Federal Deposit Insurance Corporation (FDIC) up to $100,000. As of June 30, 1997, these bank accounts exceeded the FDIC insured limit by $59,239. Note 8. RECONCILIATION OF EXCESS REVENUE AND SUPPORT OVER EXPENSES WITH NET CASH PROVIDED BY OPERATING ACTIVITIES Page 10 • • BIG ISLAND SUBSTANCE ABUSE COUNCIL (A Hawaii Non -Profit Corporation) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 1999 DRAFT FOR DISCUSSION PURPOSES ONLY f ® 2 Fa. Ion U' 9d A Professional Corporation 1043 Makawao Avenue Suite 205 Makawao, Hawaii 96768 (808) 572-2978 • • TABLE OF CONTENTS Page Independent Auditor's Combined Report on Basic Financial Statements and Supplemental Schedules 1 Financial Statements: Statement of Financial Position 2 Statement of Activity and Functional Expenses 4 Statement of Changes in Net Assets 6 Statement of Cash Flows 7 Notes to the Financial Statements 8 Schedule of Federal Awards 13 Independent Auditor's Report on Compliance and Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards Independent Auditor's Report on Compliance with Requirements Applicable to Each Major Program and Internal Control Over Compliance in Accordance with OMB Circular A -133 14 16 Schedule of Findings and Questioned Costs 18 a • INDEPENDENT AI TDITOR'S COMBINED REPORT ON THE BASIC FINANCIAL STATEMENTS AND SUPPLEENT M AL SCH EDULES To the Board of Directors of Big Island Substance Abuse Council Hilo, Hawaii 96720 We have audited the accompanying statement of financial position of Big Island Substance Abuse Council as of June 30, 1999, and the related statements of activities, functional expenses, • changes in net assets and cash flows for the year then ended. These financial statements are the responsibility of the Organization's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Big Island Substance Abuse Council as of June 30, 1999, and the changes in its net assets and its cash flows for the year then ended in conformity with generally accepted accounting principles. In accordance with Government Auditing Standards, we have also issued our report dated September 10, 1999 on our consideration of the Organization's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grants. Our audit was performed for the purpose of forming an opinion on the basic financial statements of Big Island Substance Abuse Council taken as a whole. The accompanying schedule of federal awards is presented for purposes of additional analysis as required by U. S. Office of Management and Budget Circular A - 133, Audits of States, Local Governments, and Non - Profit Organizations, and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated in all material respects, in relation to the basic financial statements taken as a whole. Makawao, Hawaii September 10, 1999 • fan ead„,,,,,frea, Koh?"' S24�r10./i anal Fa tatto2 7049. eza J3cire/tae, Suite 905 ..igrA oaa, 2iwaii 96768 ,9 oae 808- 572 2978 Sfax 808 572 8007 d • Prepaid Expenses Unconditional Promises to Give (Note 5) Total current assets Net Fixed Assets DEPOSITS TOTAL ASSETS • • BIG ISLAND SUBSTANCE ABUSE COUNCIL Statement of Financial Position June 30, 1999 (With Comparative Totals for June 30, 1998) ASSETS 175,952 19,955 $695,112 0 1999 1998 CURRENT ASSETS: Cash: Checking - BOH (Note 7) $114,548 $139,003 Savings - FHB (Note 7) 9,018 112,218 Savings - American Savings (Note 7) 16,669 8,019 Petty Cash 500 400 • Total Cash 140,735 259,640 Accounts Receivable: A/R - Government 226,173 132,169 A/R - Insurance Companies 86,078 116,579 Allowance for Uncollectible Accounts (Note 3) (17,371) (15,140) Net Accounts Receivable 294,880 233,608 54,840 61,283 8,750 8,750 499,205 563,281 PROPERTY, FURNITURE AND EQUIPMENT (Note 2) Equipment 304,877 247,243 Furniture and Fixtures 51,011 49,182 Leasehold Improvements 43,801 21,809 Vehicles 111,957 111,957 511,646 430,191 Less: Accumulated Depreciation and Amortization (335,694) (254,661) The accompanying notes and Auditor's report are an integral part of these financial statements. Page 2 175,530 13,835 $752,646 • • BIG ISLAND SUBSTANCE ABUSE COUNCIL • Statement of Financial Position June 30, 1999 (With Comparative Totals for June 30, 1998) LIABILITIES AND NET ASSETS e CURRENT LIABILITIES: Accounts Payable $14,206 $23,055 Accrued Vacation (Note 3) 10,000 10,000 Accrued Payroll and Related Taxes 13,914 6,649 • Deferred Revenue 17,983 0 15,00 Allowance for Possible Disallowed Claims 0 15,000 Total Current Liabilities 56,103 54,704 NET ASSETS (Note 4) Unrestricted 639,009 662,687 Temporarily Restricted 0 10,000 Permanently Restricted 0 25,255 Total Net Assets 639,009 697,942 TOTAL LIABILITIES AND NET ASSETS $695,112 $752,646 The accompanying notes and Auditor's report are an integral part of these financial statements. Page 3 • • Total Revenue Total Program Expenses Supporting Services Total Expenses Net Revenue Over /(Under) Expenses • EXPENSES Programs: Drug and Alcohol Treatment Baby Safe & Family Strengthening Therapeutic Living REVENUE Hawaii Department of Health Fees for Service - Insurance, Clients and Others Hawaii Department of Public Safety Hawaii Housing Authority Hawaii County Contract Hawaii Community Foundation Hawaii Island United Way Hawaii Judiciary Interest Income Other Income In -Kind Contributions Public Donations and Contributions Provider Adjustments (Note 3) BIG ISLAND SUBSTANCE ABUSE COUNCIL Statement of Activity For the Year Ended June 30, 1999 (With Comparative Totals for the Year Ended June 30, 1998) Temporarily Permanently Unrestricted Restricted Restricted $938,674 580,775 184,829 0 50,000 50,000 17,500 0 5,579 0 0 6,614 (43,761) 1,790,210 0 0 1,790,210 1,516,285 1,072,877 334,709 179,272 1,586,858 0 262 285 1,849,143 0 (558,933) 1999 The accompanying notes and Auditor's report are an integral part of these financial statements. Page 4 0 1998 Total Total $938,674 5768,506 580,775 604,802 184,829 0 0 47,571 50,000 58,000 50,000 0 17,500 24,937 0 21,594 5,579 . 5,423 0 9,372 0 6,126 6,614 36,353 (43,761) (66,399) 1,072,877 872,274 334,709 281,150 179,272 0 0 1,586,858 1,153,424 262,285 330,051 0 1,849,143 1,483,475 $0 50 (558,933) $32,810 • • • BIG ISLAND SUBSTANCE ABUSE COUNCIL Statement of Functional Expenses For the Year Ended June 30, 1999 (With Comparative Totals for the Year Ended June 30, 1998) Total Expenses 1999 Program Supporting 1998 Services Services Total Total Wages $829,338 $158,815 $988,153 $811,484 Rent 182,887 17,842 200,729 137,112 Health Insurance and Benefits 97,294 18,422 115,716 - 88,908 Payroll Taxes 86,533 16,564 103,097 83,005 Depreciation 72,621 8,412 81,033 59,613 Supplies 57,113 1,672 58,785 50,780 Utilities 49,245 4,296 53,541 38,747 • Telephone 31,709 4,344 36,053 20,893 Insurance 27,492 2,719 30,211 24,436 Pension Contribution (Note 10) 21,546 7,184 28,730 0 Professional Fees 11,760 10,727 22,487 33,134 Food and Other Client Benefits 19,284 1,502 20,786 20,081 Travel and Other Expenses 18,167 1,863 20,030 30,179 Repairs and Maintenance 17,955 944 18,899 18,555 Bad Debt Expense 17,291 0 17,291 15,446 Office and Other Expenses 11,559 447 12,006 8,858 Tox Screening 10,999 42 11,041 10,735 Equipment Rentals 6,782 2,974 9,756 9,097 Printing & Postage 7,596 696 8,292 8,681 Training and Conference 6,141 1,716 7,857 6,337 Contractual Services 3,546 1,104 4,650 7,394 $1,586,858 $262,285 $1,849,143 $1,483,475 The accompanying notes and Auditor's report are an integral part of these financial statements. Page 5 Net Assets, June 30, 1998 Net Assets Released from Restrictions and Transfers Excess Expenses Over Revenue Net Assets, June 30, 1999 • • BIG ISLAND SUBSTANCE ABUSE COUNCIL Statement of Changes in Net Assets For the Year Ended June 30, 1999 s Temporarily Permanently Total Unrestricted Restricted Restricted Net Assets $662,687 $10,000 $25,255 $697,942 35,255 (10,000) (25,255) 0 (58,933) 0 0 (58,933) $639,009 $0 $0 $639,009 The accompanying notes and Auditor's report are and integral part of these financial statements. Page 6 • • • CASH FLOWS FROM OPERATING ACTIVITIES CASH FLOWS USED BY INVESTING ACTIVITIES BIG ISLAND SUBSTANCE ABUSE COUNCIL Statement of Cash Flows For the Year Ended June 30, 1999 (With Comparative Totals for June 30, 1998) 1999 1998 Cash Received from Government Agencies $1,032,691 $1,037,520 Cash Received from Clients, Grantors, Donors and the Hawaii United Way 797,970 608,089 Interest Received 5,579 5,423 Cash Paid to Employees and Vendors (1,873,690) (1,456,746) Net Cash Provided by Operating Activities (Note 8) (37,450) 194,286 Purchase of Furniture and Fixtures (1,829) (7,178) Purchase of Equipment (57,634) (39,070) Purchase of Vehicles 0 (55,876) Purchase of Leasehold Improvements (21,992) (1,425) Net Cash Used by Investing Activities (81,455) (103,549) CASH FLOWS USED BY FINANCING ACTIVITIES 0 0 Net Increase (Decrease) in Cash for the Year (118,905) 90,737 CASH BALANCE, BEGINNING OF YEAR 259,640 168,903 CASH BALANCE, END OF YEAR $140,735 $259,640 The accompanying notes and Auditor's report are an integral part of these financial statements. Page 7 • • Big Island Substance Abuse Council Note 1. ORGANIZATION Notes to the Financial Statements • June 30, 1999 Big Island Substance Abuse Council was incorporated on May 11, 1964 as a non - profit corporation under the laws of the State of Hawaii. The Council was formed for the prevention, intervention and education of alcohol and drug addiction and abuse. The Council is dedicated to the healing of the mind, body and spirit of its clients. The Council provides treatment services in Hilo, Kona and Naalehu. In providing treatment for substance abuse, the Council employs about 35 individuals and operates four major programs: adult, adolescent, paranatal and supportive living. Big Island Substance Abuse Council is exempt from Federal income taxes pursuant to Internal Revenue Code section 501(c)(3), and exempt from State income taxes under Section 416 -19 and 416 -20 of the Hawaii Revised Statutes. Therefore, no provision for Federal or State income taxes is required for the fmancial statements. Note 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Revenue and Expense Recognition: Big Island Substance Abuse Council uses the accrual method of accounting. Under this method of accounting, revenue is recognized when earned rather than when received and expenses are recognized when incurred rather than when paid. For contributions and donations, revenue is recognized when the gift is received. For State and County grants and contracts, revenue is recognized as the applicable requirements are fulfilled. Accounts Receivable represents revenue earned and not yet received. Property and Equipment: Property and equipment are stated at cost. Depreciation is computed on the straight -line basis over the estimated useful lives of the assets, which range from 3 to 7 years. Donated property and equipment are recorded as revenue at their estimated fair value. Such donations are reported as unrestricted revenue unless the donor has restricted the donated asset to a specific purpose. During the prior year, the Council purchased a new client transportation van for approximately 525,000 with Hawaii County grant funds. According to the terms of the grant, this van reverts back to the County upon discontinuance of its intended purpose. - - - Cash and Cash Equivalents: For the purpose of the statement of cash flows, cash is defined as demand deposits, petty cash on hand and savings accounts. Page 8 Note 3. USE OF ESTIMATES Note 4. NET ASSETS • Big Island Substance Abuse Council Notes to the Financial Statements June 30, 1999 The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Allowance for Uncollectible Accounts - As of June 30, 1999, the Council had $86,078 of accounts receivable due from private insurance companies and individuals for billings of services rendered during the fiscal year. Actual payments received from insurance companies routinely change due to changes in services covered and client eligibility. As a result, management recorded a reserve for uncollectible amounts of $17,371. Although a possibility exists that amounts actually collected could differ materially, management believes that subsequent funds collected for these receivables will be close to net accounts receivable recorded on the financial statements. Accrued Vacation - The Organization's employees are required to use up their accrued leave each year prior to their "anniversary date" (date of hire). However, if an employee leaves the Organization prior to their anniversary date, they may receive a payout of their accrued vacation at management's discretion. As a result, management has estimated the amount to be paid out during the year. The Big Island Substance Abuse Council has conformed to Statement of Financial Accounting Standards (SFAS) No. 117, "Financial Statements of Not - for - Profit Organizations ". Accordingly, the Council is required to report information regarding its financial position and activities according to three classes of net assets: unrestricted net assets, temporarily restricted net assets and permanently restricted net assets. All donor - restricted support is reported as an increase in temporarily or permanently restricted net assets, depending on the nature of the restriction. Note 5. UNCONDITIONAL PROMISE TO GIVE Pursuant to (SFAS) No. 116, " Accounting for contributions received and contributions made ", the Council has recorded Hawaii United Way's unconditional promise to give in the amount of $8,750. These funds will be received over the six months ending December 31, 1999. Page 9 • • Notes to the Financial Statements June 30, 1999 Note 6. LEASE COMMITMENTS The Council leases facilities in several locations in order to fulfill its mission. In addition, the Council entered into certain operating leases for equipment. The following schedule shows the noncancellable portion of lease obligations to the Big Island Substance Council. 2000 2001 2002 2003 Note 7. Net Cash Used by Operating Activities • • Big Island Substance Abuse Council $181,442 $172,613 $115,652 $ 47,585 ONCENTRATIONS OF CREDIT RISK Accounts - The Organization maintains its cash accounts in a commercial bank in Hilo, Hawaii. The balances are insured by the Federal Deposit Insurance Corporation (FDIC) up to $100,000. As of June 30, 1999, these bank accounts exceeded the FDIC insured limit by $14,548. Management believes that the risk is limited because the bank is a large institution with a strong financial position. Major Grantor - The Council receives over 52% of its support from the State of Hawaii Department of Health. Note 8. RECONCILIATION OF EXCESS EXPENSES OVER REVENUE AND SUPPORT WITH NET CASH USED BY OPERATING ACTIVITIES Excess Expenses over Revenue and Support ($58,933) Add Depreciation 81,033 Increase in Allowance for Bad Debts 2,231 Decrease in Allowance for Possible Disallowed Claims ( 15,000) Adjustments to reconcile: Increase in Accounts Receivable ( 63,503) Decrease in Prepaid Expenses 6,443 Increase in Deposits ( 6,120) Decrease in Payables ( 8,849) Increase in Accrued Expenses — _ 7,265 Increase in Deferred Revenue - 17 983 4 x, S_(37 450) Page 10 Carr/rim No 667 navPa • Note 9. COMMITMENTS AND CONTINGENCIES Line of Credit — The Council has a line of credit agreement with a local bank, which provides that it may borrow up to $100,000 at the bank's Base Rate of interest plus 2 %. The security for the line is the Organization's accounts receivable, furniture, fixtures, and equipment. The agreement expires on March 1, 2000 and_is renewable annually be mutual agreement of the parties. There were no borrowings against the line at June 30, 1999. Allowance for Possible Disallowed Claims - During the year, the Council received various grants from the State of Hawaii and the County of Hawaii for services rendered. Pursuant to the contracts, these government agencies reserve the right to monitor the Council and disallow certain billings. As a result, the ultimate determination of amounts received under these contracts generally is not final until such monitorings have been completed. Note 10. RETIREMENT PLAN • • Big Island Substance Abuse Council Notes to the Financial Statements June 30, 1999 The Council adopted a 401(k) retirement plan effective January 1, 1998. The plan covers all employees who are at least 18 years of age with one or more years of service. Employer contributions to the plan are determined annually by the Board of Directors. The Organization contributed $28,730 to the plan during the year. Note 11. FUNCTIONAL ALLOCATION OF EXPENSES Expenses are charged directly to program or management and general categories based on specific identification Indirect expenses have been allocated based on salary or occupancy expenses. Note 12. FINANCIAL STATEMENT PRESENTATION The financial statements include certain prior year summarized comparative information in total but not by net asset class. Such information does not include sufficient detail to constitute a presentation in conformity with generally accepted accounting principles. Accordingly, such information should be read in conjunction with the Organization's financial statements for the year ended June 30, 1998, from which the summarized information was derived. Page 11 Note 13. YEAR 2000 ISSUE • • Big Island Substance Abuse Council Notes to the Fit Statements June 30, 1999 Page 12 The Council has addressed the. Year 2000 issue and believes the risks associated with non- compliance have been mitigated. However, because of the unprecedented nature of the year 2000 issue, its effects and the success of the Council's remediation efforts will not be fully determinable until the year 2000 and thereafter. As a result, management does not provide any assurance that the Council is or will be completely year 2000 ready, that the Council's year 2000 remediation efforts will be successful in whole or in part, or that the parties with which the Council does business will be year 2000 ready • BIG ISLAND SUBSTANCE ABUSE COUNCIL Federal Grantor / Pass - through Federal CFDA Grant Federal Grantor / Program Title Number Number Expenditures United States Department of the Attorney General Bureau of Justice State of Hawaii Department of Public Safety • Residential Program for Women Offenders United States Department of Health and Human Services State of Hawaii Department of Health Totals Substance Abuse Treatment Substance Abuse Treatment * Major Program • • Schedule of Federal Awards For the Year Ended June 30, 1999 16.579 PSD 98- CPS -36 $ 179,895 93.959 DHS -98 -050 205,707 93.959 DHS -98 -051 63.000 R 448.602 Page 13 tot WavIo i c !9°d REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of Directors Big Island Substance Abuse Council Hilo, Hawaii 96720 d.93 g !main 704L&Jrawaa Sivenae, S 205 .italfawao, d� 96758 ✓i one 808 572 -2978 Sam 808 575 6007 We have audited the financial statements of Big Island Substance Abuse Council as of and for the year ended June 30, 1999, and have issued our report thereon dated September 10, 1999. We conducted our audit in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Compliance As part of obtaining reasonable assurance about whether the Organization's financial statements are 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 compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards. Internal Control Over Financial Reporting In planning and performing our audit, we considered the Organization's internal control 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 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 financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. Page 2 Makawao, Hawaii 96768 September 10, 1999 • • • • We noted no matters involving the intemal control over reporting and its operation that we consider to be material weaknesses. This report is intended for the information of the audit committee, management and federal awarding agencies and pass- through entities. However, this report is a matter of public record and its distribution is not limited. Ala VWf llJ (/l.(il V StiSc diand.I gosreas¢tton 704.9. & aiao doenase, Yeate f'05 .raj a.urao, Z 96768 9Liorie 808 57's 2978 SC= 808 57.9 8007 REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A -133 To the Board of Directors Big Island Substance Abuse Council Hilo, Hawaii 96720 d Compliance We have audited the compliance of Big Island Substance Abuse Council with the types of compliance requirements described in the U. S. Office of Management and Budget (OMB) Circular A -133 Compliance Supplement that are applicable to each of its major federal programs for the year ended June 30, 1999. The Organization's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major federal programs is the responsibility of Big Island Substance Abuse Council's management. Our responsibility is to express an opinion on the Organization'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 Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A- 133, Audits of States, Local Governments, and Non - Profit Organizations. 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 Organization'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 Organization's compliance with those requirements. In our opinion, the Organization complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs for the year ended June 30, 1999. Page 2 3 Internal Control Over Compliance The management of Big Island Substance Abuse Council is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and performing our audit, we considered the Organization's intemal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A -133. Our consideration of the internal control over compliance would not necessarily disclose all matters in the intemal control 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 noncompliance with the applicable requirement 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 matters involving the internal control over compliance and its operation that we consider to be material weaknesses. This report is intended for the information of the audit committee, management and federal awarding agencies and pass - through entities. However, this report is a matter of public record and its distribution is not limited. Makawao, 96768 September 10, 1999 1 1 • A. SUMMARY OF AUDIT RESULTS *ISLAND SUBSTANCE ABUSE C.CIL Schedule of Findings and Questioned Costs For the Year Ended June 30, 1999 The auditors' report expresses an unqualified opinion on the financial statements of Big Island Substance Abuse Council. No reportable conditions were disclosed during the audit of the financial statements. No instances of noncompliance material to the financial statements of Big Island Substance Abuse Council were disclosed during the audit. • No reportable conditions were disclosed during the audit of the major federal award programs. The auditors' report on compliance for the major federal award programs for Big Island Substance Abuse Council disclosed no instances of noncompliance. The programs tested as major programs are: 1) Residential Program for Women Offenders (CFDA #16.579) and 2) Substance Abuse Treatment (CFDA #93.959) The threshold for distinguishing major programs was $300,000. Big Island Substance Abuse Council was determined to be a high -risk auditee. B. REPORTABLE CONDITIONS None. C. FINDINGS AND QUESTIONS COSTS - MAJOR FEDERAL AWARD PROGRAM None D. SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS There are no prior audit findings on which to report. Page 18 0 F teed r r nt spec.fic '" tons- lSIr,e. C Name of organization BIG ISLAND SUBSTANCE ABUSE COUNCIL D Employer Identilicatien Number 99- 0118043 n Roomisre Number & street (or P C. box d mod i. not d- liewn: to threet anon 1420 KILAUEA AVENUE E Telephone number (808) 935-4927 Oily. Town or Country 5�E3 ZIP C HI LO III 96720 F Check .. LJ if exemption application is pending h 1 Contributions, gifts, grants, and similar amounts received: a Direct public support 1 a 51,471_ h Indirect public support 71s 17, 500 - c Government contributions (grants) ... 1 c 1,173.503. d Total (add lines la through lc) (attach schedule of contributors) (cash $ 1 , 242 , 474. noncash $ 0.) L - 1 d _Stmt I d 1.242. 474. 2 Program service revenue including government fees and contracts (tram Part VII, line 93) .... . . . . 2 537.014. 3 Membership dues and assessments 3 4 Interest on savings and temporary cash investments - - 4 5.579. 5 Dividends and interest from securities .. ... .. .... ............ .......... ... 5 6a Gross rents ... 631 b Less' rental expenses .. 6bl c Net rental income or (loss) (subtract line 6b from line 6a) 6c 7 Other investment income (describe . .... P" ) 7 8a Gross amount from sale of assets other (A) Securities B) Other than inventory ........ .. ......... .. .. .... .. 8a b Less cost or other basis and sales expenses 8b c Gain or (1055) (attach schedule) . 8c d Net gain or (foss) (combine line Sc, columns (A) and (B)) 8d 0 9 Special events and activities (attach schedule) a Gross revenue (not including ... $ b Less: direct expenses other than fundraising expenses .. .... ... . .. .... 9b 5,143. of contributions reported on line la) I 93 c Net income or (loss) trom spacial events (subtract line 9b from line 9a) ... 9c 5.143. 10a Gross sales of inventory, less returns and allowances . _l 70al b Less: cast of goods sold ... -I 106I c Gross Profit or (loss) from ssies of inventory (fled) schedule) (subtract line Ilk from line l0a) ... ..... .. . . . .. .. . 10 c 11 Other revenue (from Part VII, line 103) .... . ... ..... .. 11 12 Total revenue (add lines Id, 2, 3, 4, 5,6c, 7, Bd, 9c, 10c. and 11) ... ... .. .. _ 12 1,790.210. 13 Program services (from line 44, column (5)) ... .. ...... . . .... ..... 13 1,586.858. 14 Management and general (from fine 44. column (0)) . .. .... ... . .. ..... .. .. . .. ... .... 14 262.234. 15 Fundraising (from Tine 44. column (D)) . .. 15 0 . 16 Payments to affiliates (attach schedule) ... .... .... 16 17 Total expenses (add lines 16 and 44. column (A)) . .. 17 1 , 849 , 142 . 18. Excess or (deficit) for the year (subtract line 17 from brie 12) .. ... .. .. _ ... 18 - 58.932. 19 Net assets or fund balances at beginning of year (rrom line 73, column (A)) 19 697, 942 . 20 Other Changes in net assets or fund balances (attach explanation) 20 21 Net assets or fund balances at end of year (combine tines 18, 19, and 20) .. 21 639,010. CWTW3 6 W Q NN I " I tat FRO( : Form 990 rn cepameni of tre Treasury ernal Re lnnvenue se' ce A For the 1998 calentlar year, Or tax year period begin B Check if: Change of address Initial return Final return U Amended return (required also for resorting) state resorting) G Type of organbahon ... • k- IJ Exempt under section 501(c) H (a) Is this a group return filed for affiliates? .... PHONE NO. : 1'3095796221 U Yes XI No • Return of Organization Exempt from Ince T Under section 501(c) Of the Internal Revenue Code (except black tun e or private foundation) or section 4947(a)(1) nonexempt charita u inl Note: The organization may have tO use a CO ✓'Y Of MIS return to saris f state reporting requirements. 1992. and ending Jun 30 Note: Section 597(cX3) exempt organizations and 4947(aXl) nonexempt charitable trusts Must attach a completed Schedule A (Form 9,90). re BAA For Paperwork Reduction Act Notice, see separate instructions. saotol ^laws n' 11 - 16 - 99 11:47 RECEIVED FROM:18085796221 Nov. 16 1999 12:TPM P2 GN:S No. 15,45-0 7 T ' Form is Open to Public Inspection .19 99 3 -.(inner, number) or . .. . U section 4947( nonexempt can tru I If eitner box in H Is checked 'Yes,' enter four - digit group exemption number (C- N) J Accounting method: U Cash U Accrual (b) If 'Yes; enter the number of affiliates for which this return is filed (c) 1s this a separate return filed by an organization covered by a group ruling? .... 1 1 Yes 'XI No n Other (specify) ... K Check here .. - U if the organization's gross receipts are normally not more than $'6,000. The organization need not file a return with the IRS: but if it received a Form 990 package in the mail_ it should file a return without financial data. Some states rewire a complete return. Note; Form 990-EZ may be used by organizations with gross receipts less than $100,000 and total assets Tess than $ at end of year. fm .'e r' " {Revenue Expenses and Changes in Net Assets or fund Bala nces (see instructions) am 910 P.02 Do not mcluae amounts reporred on tine Eb. 8b, 9b, 70, or - r6 of Fart I. , 6 ; ynyh t lllia)f (A) Total (B) es services (C Magegement and general (D) Fundraising Z' Grants at al ovations (ffiacn sctecule) (cash 5 22 cBABY SAFE PROJECT: SCREENINGS TO 580 WOMEN. OUTREACH SERVICES TO 454 WOMEN, AND 51 REFERRED TO TREATMENT. '38 PRESENTATIONS TO THE MEDICAL COMMUNITY i AND 1,165 HOURS OF HEALTH AND SUBSTANCE ABUSE EDUCATION CLASSES GEARED TOWARD PREGNANT WO t EN. (Grants and allocations 5 ) 334, 709. d THERAPEUTIC LIVING PROGRAMS: 83 ADULTS ADMITTED TO THE PROGRAM. THE PURPOSES ARE TO REDUCE THE RISK OF RELAPSE AND ASSIST THE ADULT IN REINTEGRATING INTO THE COMMUNITY AS A FUNCTIONAL, CONTRIBUTING MEMBER OF SOCIETY. (Grants and allocations $ ) t'i'n u ....r.r. o r•• t r lallilliIIt�W'(I '.lilirr.,ri i, Ii fpail f i'� ;ll�i'i,l pi .4;.1 d ��l�ti'� I' l � i � 'r f ft7� II 111 I�� 1µ,: g j ��1�-0 c�' Ir, :.�i�i�bi „ ;.qi?!� ;'( ; ;' non - cash $ ) . .. 23 Specific assistance W individuals =ash sch) . 24 Benefits paid to or for members (afacn sch) 25 Compensation of officers, duettors, etc . 26 Other salaries and wages . . .... 27 Pension plan contributions .. . . .. 28 Other employee benefits .. . . . ... 29 Payroll taxes .. .. 30 Professional fundraising fees 31 Accounting tees 32 Legal fees 33 Supplies . 34 Telephone . . .... ... .... . 35 Postage and shipping 36 Occupancy 37 Equipment rental and maintenance 38 Printing and publications 39 Travel 40 Conference:, conventions, ana meetings ... 41 Interest . 42 Depreciation, depletion, etc (attach schedule) - 43 Other expenses (xenon): a 23 19.284. 19 , 284 24. 25 54,271. 36.181. 18. 090. 0. 26 933.882. 793. 157. 140, 725. 0. 27 28, 730. 21.546. 7,184 . 0. 28 115. 716. 97,294. 18,422 . 0. 29 103,097. 86,533- 16,564. 0. 30 r _ 31 32 33 58,785. 57,113. 1.672. 0. 34 36,053. 31,709. 4,344. 0. 35 - 36 254,270. 232,132. 22.138. 0- 37 - 9.756. 6,782. - 2,974 . 0. 38 8, 292. 7.596 . 696. 0. 39 20,030. 18,167_ 1.863. 0. 40 7.857. 6. 141. 1.716. D. 41 42 81,033. 72,621. 8,412. 0 - 43a bPROFESSIONAL FEES cINSURANCE dREPAIRS AND MAINTENANCE e See Other Expenses Stmt 43b 22,487. 11,750. 10,727. 0. 43c 30,211. 27,492. 2,719. 0. 43d 18,899. 17,955 944. 0. 43e 46,489. 43,395. 3,094 . 0 . 44 Total functional expenses (add Imes/2. 43) Organizations completing columns (B) • ( a rry these totals to lines 13 -15 _ �i 1,849,142. 1 586,858. 262,284- O. What is the organization's primary exempt purpose? 0- SUBSTANCE ABUSE PREVENTION & TP.EATMENT All organizations must describe their exempt purpose achievements in a clear and concise manner. State the number of clients Served, publications Issued, etc. Discuss achievements that are not me aunt e. (Section c atio & (4) organ- vatw 4947 ns & 49 nonexempt charitable ble trusts rusts must e st also enter the amount allocations unt of.grants & allocattions to others.) Program ( (C� RCacmC ;option(a CDtigldl Service Expenses for a aria organizations and mss; al) mss; but {N pID9r6 ) aALCOHOL /DRUG ABUSE TREATMENT FOR ADULTS: ADMITTED 574 ADULTS TO ALL FACILI IES FOR OUTPATIENT TREATMENT INCLUDING SUBSTANCE ABUSE EDUCATION, VOCATIONAL EDUCATION, SKILL BUILDING, AND INDIVIDUAL COUNSELING_ (Grants and avocations $ ) 636 , 050 . bADOLESCENT PROGRAM: TO ASSIST CHEMICALLY DEPENDENT ADOLESCENTS IN DEVELOPING ALTERNATIVE COPING SKILLS TO SUCCESSFULLY AMEND THEIR LIFE PATH 'YS TO PRODUCTIVITY. 131 YOUTHS ADMITTED TO OUTPATIENT PROGRAM RANGING FROM 30 TO 120 DAYS. (Grants and allocations 5 ) 263. 087. cBABY SAFE PROJECT: SCREENINGS TO 580 WOMEN. OUTREACH SERVICES TO 454 WOMEN, AND 51 REFERRED TO TREATMENT. '38 PRESENTATIONS TO THE MEDICAL COMMUNITY i AND 1,165 HOURS OF HEALTH AND SUBSTANCE ABUSE EDUCATION CLASSES GEARED TOWARD PREGNANT WO t EN. (Grants and allocations 5 ) 334, 709. d THERAPEUTIC LIVING PROGRAMS: 83 ADULTS ADMITTED TO THE PROGRAM. THE PURPOSES ARE TO REDUCE THE RISK OF RELAPSE AND ASSIST THE ADULT IN REINTEGRATING INTO THE COMMUNITY AS A FUNCTIONAL, CONTRIBUTING MEMBER OF SOCIETY. (Grants and allocations $ ) 179,272. e Other program services TREATMENT 5 O WOMEN. OFFENDERS (Grants and allocations 5 ) 173.740_ 1 Total of Program Service Expenses (should eoual hne 44. column (B), program services) . .. . .... ' 1,586.858. FF7 : • PHONE NO- : 18085796221 Form99o(193S1 BIG ISLAND SUBSTANCE ABUSE COUNCIL Part (1 Statement of Functional Expenses All organizations t dimp req.:aed for section 501 (c)(3) and 4) organizations and sechnit ..947(,)(1) ncr Reporting of Joint Costs - Did you report in column ('E) (program services) any joint costs from a Combined educational campaign and fundraising solicitation? ► C Yes Q No If 'Yes,' enter (0 the aggregate amount of These joint costs $ $ ; (hi) the amount allocated to management and general $ - ; and (iv) the amount allocated to fundraising $ IP, atttlE'{L Statement of Program Service Accomplishments 1 1 -1 6 -99 Tc.EAela2 ta,05Fi8 11:47 RECEIVED FROM:18085796221 Not :. 115 1959 12:10 1 P' 99- 0118043 Paw ;e2 (A).Map mns (3). (0), anc (D) ate nharitanle trust but optional for either'. ; (1) the amount allocated to program services P .03 Note: Where required, attached schedules and amounts within the descnption column should be tor end -of -year amounts only (A) Beginning of year (B) End of year 4 NO 411- in 45 Cash - non-Interest-bearing .... . ... .. 46 Savings and temporary cash investments ... 47a Accounts receivable ... h Less: allowance for doubtful accounts 48a Pledges receivable .. .... b Less allowance for doubtful accounts 49 Grants receivable .. ..... .... 50 Receivables from officers, directors trustees. and key (attach schedule) 51a Other notes & loans receivable (attach schedule) b Less: allowance for doubtful accounts 52 Inventories for sale or use .... .. .. 53 Prepaid expenses and deferred charges 54 Investments - securities (attach schedule) 55a Investments - land, buildings, & equipment: basis b Less: accumulated depreciation (attach schedule) ........ .... ... 56 investments - other (attach schedule) 57a Land, building and equipment: basis .... b Less: accumulated depreciation (attach schedule) - ...... .. .... 58 Other assets (describe I See Line 58 Stmt .... 47a ... 312.251 . 139. 403. 45 115 , 048. 120, 237, 46 25 , 687. 233.608. 6J 294. 880. 47b 17 , 371. 48a • 8,750. 8, 750. 42c 8, 750. 48b employees ST al 49 50 51 c 51 b 55a .. 52 61 , 283. 53 54 840. 54 55c 55b 57a 511, 646 56 175, 530. 57c 175, 952. 57h _ 335, 694. ),. 13.835. 58 19, 955, 59 Total assets (add lines 45 through 58) (must equal line 74) .. ...... .... .. .. 752. 646. 59 695, 112 <M - J�h�WN 60 Accounts payable and accrued expenses .... 61 Grants payable - ... 62 Deferred revenue 63 Loans from officers, directors, trustees, and key employees (attach schedule) ... 64a Tax exempt bond liabilities (attach schedule) b Mortgages and other notes payable (attach schedule) . GS Otherliabilities(dcserbe ■ ALLOWANCE FOR DISALLOWED CLAIMS 39,704 60 38.119. 61 62 17,983. 63 64a 64b 15, 000- 65 66 Total liabilities (add lines 60 through 65) ... .... _. ..., 54, 704 -1 66 56, 102 . no- QNVI,WI OK 4720 ro4- s42JUK. � u � Organizations that follow SFAS 117, check here • and complete lines 67 through 69 and lines 73 and 74. 67 Unrestricted . .............. ........... 68 Temporarily restricted 69 Permanently restricted Organizations that do not follow SFAS 177, check here I- U and complete lines - 70 through 74. 70 Capital stock, trust principal, or current funds 71 Paid -in or capital surplus, or land, building, and equipment fund 72 Retained earnings, endowment, accumulated income, or other funds . .. .. • 73 Total net assets or fund balances (add lines 67 through 69 or lines 70 through 72; column (A) must equal line 19 and column (3) must equal line 21) 74 Total liabilities and net assets/fund balances (add lines 66 and 73) .. . .. . 662.687 67 620,977. ..,, 000. 68 25,255. 69 18, 033. 70 71 72 697. 942. 639,010 752 , 646. 74 695.112. FP,OH : Form 990 (1998) IPart j 11 - 99 11:48 • BIG ISLAND SUBSTANCE ABUSE COUNCIL Balance Sheets (See instructions) PHONE NO. : 18025796221 Nov. 16 1999 12: ¢1F1-1 P4 Form 990 is available for public inspection and, for some people, serves as the primary or so e source of information about a particular organization. How the public perceives an organization In such cases may be determined by the information presented on its return. Therefore, please make sure the return is complete and accurate and fully describes, in Part III, the organization's programs and accomplishments. • 8AA TEEAorna 1NC5/98 99- 0118043 RECEIVED FROM:18085795221 P.04 Pane 3 Part.IV•A Reconciliation of Revenue per Audited RartIV @BC Reconciliation of Expenses per Audited Financial Statements with Expenses l per Return Financial Statements with Revenue per Return (See instructions.) r a Total revenue, gains, oral ¢ner supoort per audited fmanaa: statements . b Amounts included Form fine a but not on line 1Z Fo he rm m e 990: (1) Net umealI¢ed gems on investments . ... $ _ a I i 1.790.210. t a Total expenses and losses per audited financial statements . Amounts Fluded line a out line 17, Form S b inc included on (1) Donated services and use of facilities .... 5 . 1 A . fr a 1 , 849 , 142 . Q b I77 W l{ f7 (t Jr if b - (2) Pnor year adjust - meats reported on fine 10, Form 990 . (2) Donated services and use of facilities $ (3) manned on . nne 20, Form 990 ... 5 (3) Recoveries of prior year grants $ (4) Qther (specify): • $ (4) Other (specify): $ Add amounts on lines (1) through (4) iiii c Linea minus line b d Amounts included on line 17, Form 990 but not on line a: (I) Investment expenses not included an line oh, Form 990 $ Add amounts on lines (1) through (4) c Linea minus line b •- el Amounts Included on line 12, Form 990 but not on line a: (1) Investment expenses not included online 65, Form 990 ... $ c I, 849. 142 . c 1, 790, 210. d d (2) Qther (specify): 5 (2) Other (specify): 5 Add amounts on lines (1) and (2) ... e Total expenses per line 17, Form 990 (line c plus line d) - - .. -- - - - - - Add amounts on lines (1) and (2) . 0- e Total revenue per line 12, Form 990 (line c plus line d) ► e 1. 849,142. e 1,790,210. JR«1rtMNIJ List of Officers. Directors Trustees, and Key Emp ogees (List each one even if not compensated: see instructions.) (A) Name and address (B) Title and average hours per week devoted to position _ (C) Compensation (it not paid, - enter -0-) (D) Contributions to employee benefit plans and deferred compensation (E) Expense account and other allowances PATRICIA ENGELHARD _ 324 HUALI WAY HILO 96720 PRESIDENT .5 0. 0. 0. JIM WILSON _ POB 767 HILO.HI 96721-0767 VICE PRES .5 0. 0. 0. JANE WEBB _ 1070 AINAKO AV HILO.HI 96720 SECRETARY .5 0. 0. 0. KAU'I PALEKA -KAMA _ 346 KAPIOLANI HILO.HI 96720 TREASURER .5 0. 0. 0. JERRY CHANG, STATE REP _ 218 S WILDER RD HILO.HI 9672 C80ARD MEMBER .5 0. 0. 0. GERTRUDE ENDICOTT,. MD _ 78 -7045 KAIUNA ST KAILUA- KONA,IBOARD MEMBER .5 0. 0. 0. LT. CHADWICK FUKUI _ 349 KAPIOLANI HILO.HI 96720 BOARD MEMBER .5 0. 0. 0. STEVE HUMPHERS 471 HOOPUNI ST HILO.HI 96t2 BOARD MEMBER .5 0. 0. O. MERLE LAM - POB 1055 HILO.HI 96721 -1055 BOARD MEMBER .5 0. 0. 0, See List of Officers. Etc. Statement 54 , 271. 2 .714. 0 . FROPI : • 1° 8) BIG ISLAND SUBSTANCE ABUSE COUNCIL 75 Did any officer. director. trustee, or key employee receive aggregate compensation of more than $100.000 from your organisation and all related organizations, of whicn more than $10,000 was provided by the related organizations' ..... .. .. If 'Yes,' attach schedule - see Instructions. PHONE Nu. : 1:3085796221 • BAA - nv.atoa tot&9a 11-16 -99 11:49 RECEIVED FROM :18085796221 Nov. 16 1999 1= :1!F'M P5 99- 0118043 PacP ''r� Yes IOl No FROM : • PHONE NO. : 1E085796221 Form990i,1998) BIG ISLAND SUBSTANCE ABUSE COUNCIL iPartiVI'. .(other Information (See specific instructions' Nov. 16 1959 12: SPM PA 99 0118043 Page 8Oa Is the organization related (other than by association with a statewide or nationwide organization) through common membership. governing bodies, trustees, officers. etc, to any other exempt or nonexempt organization? b it 'Yes.' enter the name of the organization 79 85c 85d 85c 135f Pal MIN 83b 86a 866 a on 76 77 78a 78b a 81 b S2a 83a 89 b X X X X 76 Did the organization engage in any activity not previously reporter to the IRS? if 'Yes: attach a detailed description of each actmity . . ... .. .. .... . . ... . - 77 Were any changes made in the organizing or governing documents but not reported to the IRS? If Yes.' attach a conformed copy of the changes, 782 Did the organization have unrelated business gross income of 51,000 or more during the year covered by this return? h If 'Yes,' has d Bled a tax return on Font' 998.7 for this year? ... . 79 Was there a liquidation, dissolution. termination, or substantial contraction during the year? It 'Yes.' attach a statement and check whether it is Ti exempt or nonexemp 81 a Enter the amount of political expenditures, direct or indirect, as described in the instructions .I 81 al 0 . b Did the organization file Form 1120 -POL for this year? ... .. .. ... ..... .. 82a Did the organi =anon receive donated services or the use of materials. equipment. or facilities at no charge or at substantially less than far rental value? .... .... .... .. ... . b If 'Yes,' you may indicate the value of these items here. Do net include this amount as revenue in Part I or as an expense in Part II. (See irlstrucbQns for reporting in Part ill.) . ...I 82b1 83a Did the organization comply with the public inspection requirements for returns and exemption applications? .. b Did the organization comply with the disclosure requirements relating to quid pro quo contributions? 84a Did the organization solicit any contributions or gifts that were not tax deductible? b If 'Yes,' did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? 85 507 (c)(4), (5), or (6) organizations — a Were substantially all dues nondeductible by members? b Did the organization make only in -hoiae lobbying expenditures of 82.000 or less? if' Yes' was answered to either 85a or 85b, do not complete 85c through 85h below unless the organization received a waiver for proxy tax owed for the prior year. c Dues, assessments, and similar amounts from members dSection 162(e) lobbying and political expenditures .. .. .. ...... . e Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices • ......... • f Taxable amount of lobbying and political expenditures (line 85d less 85e) g Does the organization elect to pay the section 5033(e) tax on the amount in 85f? h If section 6033(a)(1)(A) dues notices were sent. does the organization agree to add the amount in 85f lo its reasonable estimate of dues allocable to nondeductible lobbying and pofrtical expenditures for the following tax year? 86 501(c)(7) organizations — Enter: a Initiation fees and capital contributions included on line 12 • b Gross receipts, included on line 12, for public use of club tacilities .... ... ....... . 87 50)(c)(12) organizations — Enter: a Gross income from members or shareholders b Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) 88 At any time during the year, did the organization own a 50% or greater interest in a taxable corpora ion or partnership? If 'Yes,' complete Part IX 89a 507(c)(3) organizations — Enter: Amount of tax imposed on the organization during the year under: section 4911 •- 0 . ; section 4912e 0 . ; section 4955 l- b 501(c)(3 and 507(c)(4) organizations — Did the organization engage in any section 4958 excess benefit transac during the year? It 'Yes; attach a statement explaining each transaction . 1L -16 -99 11:49 87b c Enter: Amount of tax paid by the organization managers or disqualified persons during the year under section 4912, 4955, and 49o8 .... ... .. .... .. .... d Enter: Amount of lay on line 89c, above, reimbursed by the organization .... 90a List the states with which a copy of this return is filed - NONE RE(,UIRED b Number of employees employed in the pay period that includes March 12, 1998 (see instructions) 91 The books are in care of w - THOMAS TURBEVILLE Telephone number (808) 935 -4927 Lcearad at' 1420 KILAUEA AVE, HILO HI ZiP + d am 96720 92 Section 4947(a)(1) nonexempt charitable trusts filing Form 990 in lieu of Form 1047 — Check here ...... ... .... .. and enter the amount of tax- exempt interest received or accrued dunno the tax year "1 92 BAA TEc.AO105 oin3/22 [go, Ye RECEIVED FA014:18085796221 P.06 N o a 0. 0. 48 ;ross amounts unless - ( Unrelated business Income E E eluded by section 512, 513, or 514 ( (E) (A) ( (8) ( (C) ( (0) R 537, 014, jR'aYf16I11g Relationship of Activities to the Accomplishment of Exempt Purposes (see instructions.) Line No. Explain how each activity for which income is reported in column (E) of Pad VII contributed importantly to the accomplishment ■ of the organization's exempt purposes (other than by providing funds tor such purposes). 93a REVENUES RECEIVED FROM PROGRAM SERVICES PROVIDED FOR ALCOHOL & DRUG REHABILITATION TO ADULTS ADOLESCENTS AND PREGNANT WOMEN. IP.a'rf'1X information Regarding_Taxable Subsidiaries (Complete this Pan if the "Yes' box on line B8 is checked.) Name, address, and employer identification Percemage of Nature of Total End -of -year number of corporation or partnership ownership Interest business activities Income assets % % % Under oenawes or penury. I declare pfst 1 have ettan nea mfrs ret In COIN an„pmpanl'Inn tux-outs and ;Dtcments, and to the oes of my ks ewleaCe my Defer, It 5 Please true• coerce, and cornpule. Declar wn Or pea. at (om o a' OF Whiner) CKLf On all Inr0rT`ton ot wnion pm gc parer roc any enowlee (see mstruCLU,yj Sign Ps- Here Signature of Officer pate Type or Print ?flame and TUe Paid Preparei Date ChecS Prepartto Sooai SCYTt' Nmnoc, Pre- S. ° 1 111 16 /99 :tom! - n 569 -96 -6249 parer's plrn John D. Carbonaro, CPA, A P.C. Use or sit I " P.O. Box 880429 Only`" EIM • 99-0303190 Pukalani HI ZIP +4 - 96788 • FROPI : Form 990C958) BIG ISLAND SUBSTANCE ABUSE COUNCIL I ff i 1131 Analysis of Income- Producing Activities f• i• incrr r i , ono Part .VII Enter othefw 93 94 95 96 97 98 • 99 100 101 102 103 104 a b b c 4 e BAA 11 -16 - 99 • PHONE NO. : 18085795221 105 Note: (Line 105 plus fine ld, Part 1. should equal the amount an lure 1 TEEA0106 0)113,99 11:50 RECEIVED FROM: 18085796221 No•.'. 15 1999 12: &t.1 P7 99- 0118043 P -07 Pace 6 547,736. • FROPI : Form 990C958) BIG ISLAND SUBSTANCE ABUSE COUNCIL I ff i 1131 Analysis of Income- Producing Activities f• i• incrr r i , ono Part .VII Enter othefw 93 94 95 96 97 98 • 99 100 101 102 103 104 a b b c 4 e BAA 11 -16 - 99 • PHONE NO. : 18085795221 105 Note: (Line 105 plus fine ld, Part 1. should equal the amount an lure 1 TEEA0106 0)113,99 11:50 RECEIVED FROM: 18085796221 No•.'. 15 1999 12: &t.1 P7 99- 0118043 P -07 Pace 6 547,736. (a) Name and address of each employee paid more than $50,000 (b) Title and average hours per week devoted to ition p°S "(c) Compensation (d) Cnntntutlont to employee tenetit plans & deterred compensation (e) Expense account and other allowances NONE Totat number of other employees pa 0 .. over $50, 000 ........ - NONE ° / s'rS np 9'ahI . -. (+u. �. :. >' f w Iglin9� . ; , :;1,1 »f • ✓P � ". = •, :o �. nr;cw;nez;n :, :, „ :: ... t ;;r� : {i. Y I -� yy .,. a �anicr'-.7��C5'_4zl:i°. (a) Name and address of each independent contractor paid more than $50.000 - (b) Type of service (c) Compensation NONE Total number of others receiving over $50.000 for protessional services . .... . ► NONE ..■r 1 ., .y :},}r tl i ,: q, i r � •"� t s , f Y; ., ' . i - "r' :� r' -.i' p_fl se uAn.,..n as c a Schedule A (Form 990) 11 -16 - 99 • PHONE N0. : 18095796 21 Depanmeat of »w Trr. .ury t Rt¢nv;, S ��� Organization Exempt Under Section 501(cx3) BAA For Paperwork Reduction Act Notice, see the instructions for Form 990 and Form 990-EL `EFA4401 12/11198 11 51 RECEIVED FROM :18085796221 • e Nay. 15 1999 12:14P11 F 2 IFS too °AN — Do not waste tv ttaul .r. Inc asp -cv (Except Private Foundation) and Section 501(e), 501(8, 501(k), 501(n), or Section 4947(a)(1) 1 0M9 Nu. 1545 -0047 Nonexempt Charitable Trust Supplementary Information. See separate instructions. • Must be completed by the above organizations and attached to their Form 990 or 990 - EZ. Nave of tie Orpanashon unploye Idenh,nction Nyrnber BIG ISLAND SUBSTANCE ABUSE COUNCIL 99- 0118043 P"PzcEa»uwiA Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (See instructions. List each one. It there are none, enter 'None BartlItni Compensation of the Five Highest Paid Independent Contractors for Professional Services (See instructions. List each one (whether individuals or firms). 0 there are none, enter 'None.') Schedule A (Form 990) 1998 P.R5 • FRDr1 Schedule A (Form 990) 1998 BIG ISLAND SUBSTANCE ABUSE COUNCIL !Partilr 1 1 During the year, has the organization attempted to influence national. state. or local legislation, including any attempt to influence public opinion on a legislative matter or referendum' .. 11 'Yes,' enter the total expenses paid or incurred in connection with the lobbying activities $ Organizations that made an election under section 501(h) by filing Form 5768 must complete Part VI -A Other organizations checking 'Yes,' must complete Part VI -B and attach a statement giving a detailed description of the lobbying activities 2 Dunng the year, has the organization, either directly or indirectly, engaged in any of the following acts with any of its trustees, directors, officers, creators, key employees, er members of tneir families, or with any taxable organization with which any such person is affiliated as an officer, director, trustee. majority owner, or principal beneficiary: a Sale. exchange. or leasing of property? b Lending of money or other extension of credit? - -- - c Furnishing of goods, services, or facilities? - d Payment of compensation (or payment or reimbursement of expenses if more than $1,000)? . 5 ee. Pt.. - , .Fin 990 .. e Transfer of any part of its Income or assets? tf the answer to any question is 'Yes.' attach a detailed statement explaining the transactions. 3 Does the organization make grants for scholarships, fellowships, student loans, etc? 4a Do you have a section 403(b) annuity plan for your employees? b Attach a statement to explain how the organization determines that individuals or organizations receiving grants or loans from it In furtherance of its charitable programs qualify to receive pavments. (See instructions.) kP,a av .4 The organization is not a private foundation because it is (please check only One applicable box): 5 A church, convention of churches, or association of churches. Section 170(b)(1)(A)(i). 6 A school. Section 170(b)(1)(A)(u). (Also complete Part V, page 4.) 7 A hospital or a cooperative hospital service organization. Section 170(b)(1)(A)(iii). 8 A federal, state, or local government or governmental unit. Section 170(b)(1)(A)(v). 9 A medical research organization operated in conjunction with a hospital. Section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state 10 D An organization operated for the benefit of a college or university owned or operated by a governmental unit. Section 170(b)(1)(A)Cv)• (Also Complete the Support Schedule in Part IV-A.) 11a ❑ An organization that normally receives a substantial part of its support from a governmental urut or from the general public. Section 170(b)(1)(A)(v). (Also complete the Support Schedule in Part IV -A.) 11 b ❑ A community trust. Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV -A.) 12 © An organization that normally receives (1) more than 33.1)3% of as support from contributions, membership fees, and gross receipts from activities related to its charitable, etc, functions - subject to certain exceptions, and (2) no more than 33.113% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Also complete the Support Schedule in Part N 13 ❑ An organization that is not controlled by any disqualified persons (other than foundation managers) and supports organizations described in: (1) lines 5 through 12 above; or (2) section 501(c)(4), (5), or (6), it they meet the test 01 section 509(9)(2) (See section 509(a)(3).) Statements About Activities Reason for Non - Private Foundation Status (See instructions.) Provide the following information about the supported organizations. (See instructions.) (a) Name(s) of supported organization(S) 14 n An organization organized and operated to test for oubl:c safety. Section 509(a)(4). (See instructions ) gpA 1EEA0402 1241 S 11 -16 -99 11:52 • PHOI•IE 140- : 13085796221 t=J Nov. 10 1999 12 :15PIn P9 U If 99- 0113043 1 2a 2b 2c 2d 2e 3 4a Yes X RECEIVED FROM:18085796221 P. Page 2 No (b) Line number from above Calendar year (or fiscal year beginning in) . ... . . . .. .. ► (a) 1997 (b) 1996 (c) 1995 (d) (e) 1994 Total 15 Gifts, grants, and contributions received. (Do not Include unusual grants. See line 28) . 1, 196,822. 1,265,884. 1,100,857. 1,115,521. 4.679.084 16 Membership tees received 17 Gross receipts from admissions, merchandise Sold or services performed. or furnishing of facilities in any activity that is not a business unrelated to the organizanon's charitable, etc purpose ... . .. . .. . 390, 564. 457, 383. 500. 142. 134, 358. 1.482, 447 _ 18 Gross income from interest. dividends, amounts received from payments on securities loans (Section 512(a)(5)), rents, royalties and unrelated business taxable Income (less Section 511 taxes) from busi- nesses acquired by the organ. tzatlon after June 30. 1975 5 , 423. 6 , 642. 4 , 483. 2,072. 18.620 . 19 Net income from unrelated business activities not mtluded In line 18 100. 100. 20 Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf . . 21 The value of services or facilities furnished to the organization by a governmental melt without charge. Do not include the value of services or facilities generally furnished to the public without Charge .... . . 22 Other income. Attach a schedule. Do not include gain or (loss) from sale of capital assets 10,032. 57.972. 54.187. 884. 123.075. 23 Total of lines 15 through 22 . 1,602,841. 1,787.981. 1,659,669. 1,252.835. 6,303,326. 24 Line 23 minus line 17.. . 1, 212, 277. 1,330,598 1,159, 527. 1, 118, 477. 4, 820, 879. 25 Ester 1% of fine 23 16, 028. 17.880. 16, 597. 12, 528. e,k':; _Fi ;,':;= " +.,�� 26 Organizations described on lines b Attach a list (which is not open to person (other than a governmental 1997 exceeded the amount shown c Total support for Section 509(a)(1) d Add: Amounts from column (e) for e Public support (line 26c minus line 1 Public support percentage (line 26e 10 or 11: a Enter 2% of amount in co umn (e), line 24 r public inspection) showing the name of and amount contributed by each unit or publicly supported organization) whose total gifts for 1994 through in line 26a Enter the sum of all these excess amounts ► test: Enter line 24. column (e) . ► lines: 18 19 26a A 26c 264 22 26b . • 26d total) .. • (numerator) divided by line 26c (denominator)) .... .... • 26e 261 FROPI : PHONE NO. : 19085795221 Schedule A(Farm 990) 1998 BIG ISLAND SUBSTANCE ABUSE. PafdjV -A,I Support Schedule (Complete only if you checked a bori on line .� Note: You may use the worksheet m the ;as:ructions for converting f am the 1 f�4 99- 0118043 1 t me d of accounting. ccrual to the casn method of accounting. (1997) 0996) (1995) c Add: Amounts from column (e) for fines: 15 4, 679, 084. 16 17 1.482.447. 20 21 d Add: Line 27a total .... and line 27b total . ... ...... e Public support (line 27c total minus brie 27d total) ► 1 Total support for Section 509(a)(2) test Enter amount on line 23. column (e) ► I 27f 6.303. 326. g Public support percentage (line 27e (numerator) divided by line 271(denominator)) .. _ . ... ► h Investment income percentage (lint 18. column (e) (numerator) divided by line 27( (denominator)) . ► 274 27e 27g 27h Nov. 15 1999 12: 1�PN pm' I 27 Organizations described on line 12: a For amounts included in lines 19, 16, and 17 that were received from a 'disqualified person,' attach a list to show the name of, and total amounts received in each year from, each 'disqualified person; Enter the sum of such amounts for each year' (1997) (1996) (1995) (1994) b For ary amount included in line 17 that was received from a nondisqualified person, attach a list to Show the name of. and amount received for each year, that was more than the larger of (1) the amount on line 25 for the year or (2) 85,000. (Include m the list organizations described in lines 5 through 11, as well as Individuals.) After computing the difference between the amount received and the larger amount described in (1) or (2). enter the sum el these differences (the excess amounts) for each year: (1994) .. ► 27c 6,161.531. 6.161.531 28 Unusual Grants: For an organization described in line 10, 11, or 12 that received any unusual grants during 1994 thrOugh 1997, attach a list (which is not open to public inspection) for each year showing the name of the contributor, the date and amount of the grant, and a oriel description of the nature of the grant. Do not include these grants in line 15. (See Instructions) BAA TEElDC3 12/11/98 11 - 16 - 99 11:52 RECEIVED FROM:18085796221 R.10 Page 3 97.75 % 0.30 % FROM f Q ScheduleA (Form 990)1998 BIG ISLAND SUBSTANCE ABUSE. COUNCIL 99-0118043 1Part'U.:'7':.1 Private School Questionnaire (See insticctions.) (To be completed Only by schools that checked the box on fine 6 in Part IV) 29 Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws, other governing instrument, or in a resolution of QS governing body? .. ... .. -.. - —.. . 30 Does the organization include a statement of its racially nondiscriminatory policy toward students in all its brochures, catalogues, and other written communications with the public dealing with student admissions, programs, and scholarships? .. .. 31 Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during the period of solici(aatton for students, or during the registration period if it has no solicitation program, in a way that makes the policy known to all parts of the general community it serves? If 'Yes,' please describe; if No,' please explain. (If you need more space, attach a separate statement ) 32 Does the organization maintain the following: a Records indicating the racial composition Of the student body, faculty, and administrative staff? b Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory basis? c Copies of all catalogues, brochures, announcements, and other written communications to the public dealing with sludent admissions, programs, and scholarships? d Copies of all material used by the organization or on its behalf to solicit contributions' tf you answered No' to any of the above, please explain. (If you need more space attach a separate statement.) 33 Does the organization discriminate by race in any way with respect to: a Students' rights or privileges? ... b Admissions policies? c Employment of faculty or administrative staff? d Scholarships or other financial assistance? e Educational policies? f Use of facilities? 9 Athletic programs .... .... h Other extracurricular activities? ... .... .... .... .................. .... .... If you answered Yes' to any of the above, please explain. (If you need more space, attach a separate statement.) 34a Does the organization receive any financial aid or assistance from a governmental agency? b Has the organization's right to such aid ever been revoked or suspended? If you answered 'Yes' to either 34a or b, please explain using an attached statement. 35 Does the organization certify that it has complied with the applicable requirements of sections 4.01 through 4.05 of Rev Proc 75-50. 1975 - C,e. 587, covering racial nondiscrimination? It No.' attach an exolanation. ........ ... RAA TEAO4O& 10/05/98 11 - 16 -99 11 :53 PHONE NO: : 18085 '795221 RECEIVED FROM: 18085796221 Nov. 16 1959 12: 1 Pt1 P 11 N/A Paoe 4 No 29 30 31 32a 3212 32 c 32d 33a 33b 33c 33 d 33e 331 33 g 33h 34a 34b 35 Yes IV -If L'ty, Jill.: P.11 Check here e- a Check here e- b if the organization beloncs to an affiliated grou?. d you checked 'a' above and 'limited control' provisions apply. - b) , 1997 LimitsonLobbyingExpenditures (The term 'expenditures' means amounts paid or curred.) (a) Affiliated group totals (b) To be Completed for all electing organizations 36 37 38 39 40 41 42 43 44 Total lobbying expenditures Total lobbying expenditures Total lobbying expenditures Other exempt purpose Total exempt purpose Lobbying nontaxable 11 the amount on Not over $500,000. Over $500,000 but not Over $1,000.000 but Over $1,500,0D0 but Over $17,000,0011 Grassroots nontaxable Subtract line 42 Subtract line 41 Caution: If there to influence public opinion (grassroots lobbying) to Influence a legislative body (direct lobbying) ... (add lines 36 and 37) .. . .. expenditures expenditures (add lines 38 and 39).... ... amount. Enter the amount from the following table - line 40 is - The lobbying nontaxable amount is - . - - 36 46 Lobbying ceiling amount (150% of line 45(e)) 37 ' r iar.,_S.iota 'a•a5ti e � fly 'k a; A r': Wig �'.I(AI ; k. � �twl _ 38 p '1 G' tY, S': h ) ' =,,: 3 �n ,. I r7(�'l�rA� `( � al y r. wnvn.rwi d'w'.('IVatS.C;,'.y ', r 40 47 Total lobbying expenditures 41 rtl$ 'Itl S''Gh ;7L, :I d (nn't "� „lils {;�` :�i �'pi�j �h �, lx , ,r;� �, nl >�' LP <w S kmCl'1'i lr �� r � r Zfrl :� tl,t'j,C , xCP Y"ert.e�,. „F �,,,( �"( ,11 eG , r . •'+ ,✓' t�rl. l�4`Ii I4�t, •yrJ �'.F.1, ! w` ' i ' ... ... 20% of the amount on line 40 ... .. over $1,C00,C00 -. $100,000 plus 15% of the excess aver $500,000 not over $1,500,000 ..... $175,000 plus 10 %of the axe= ere S1,000000 not over $1),0'00.(00. $225,000 plus 5% of the excess over 51,500,00D $1,000,000 .... .._ amount (enter 25% of line 41) . from line 36. Enter -0- If line 42 is more than line 36 from line 38. Enter -0- if line 41 is more than line 38 is an amount on either line 43 or line 44, you must file Form 4720 1 twill; figilt,0 nsI, . :o Lut: :b''IF,'k•iat(lid'.GitiS x 1 L`-'•;.r'`` 43 ' C US I rc' - -r... x "d , p t ;r i 1hs^aurl i n ;/ € $ S L+ a 44 �if(i u55 YI p F hr '� t IAA , e .a...i , ir `” )'-. iu 1,'1 } t i's: tS-j :1'= ) '; "'i Calendar year (or fiscal year beginning in) (a) 1998 b) , 1997 CO 1996 (d) 1995 (e) Total 45 Lobbying nontaxable amount ..... .. . 46 Lobbying ceiling amount (150% of line 45(e)) A` 'd -. -a,a ' r iar.,_S.iota 'a•a5ti e � fly 'k a; A r': Wig �'.I(AI ; k. � �twl pr l:J ” g yx�p�f f OAT., p '1 G' tY, S': h ) ' =,,: 3 I,,NC fir;, �n ,. I r7(�'l�rA� `( � al y r. wnvn.rwi d'w'.('IVatS.C;,'.y ', r 47 Total lobbying expenditures 48 Grassroots nontax- able amount .. . . , . 49 Grassroots ceiling amount (150% of line Wel)...- ' C US I rc' - -r... x "d , p t ;r i 1hs^aurl i n ;/ € $ S L+ a a s Iq �if(i u55 YI p F hr '� t IAA , e .a...i , ir `” . `.. -�' I ^I, a,, �i I "A- 50 Grassroots lobbying expenditures FROM • PHONE NO. : 18095795221 Schedule A(Form 990) 1999 BIG ISLAND SUBSTANCE ABUSE COU P Vi Aj Lobbying Expenditures by Electing Public Charities (See Instructions.) (To be completed Only by an eligible organization that filed Form 5766) Nov. 16 19'99 12: 17PI.1 P12 L M IF 99-0115043 4 -Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five Columns below. See the instructions for lines 45 through 50.) Lobbying Expenditures During 4 -Year Averaging Period iata:431 Lobbying Activity by Nonelecting Public Charities (For reporting only by organizations that did not complete Part VI -A) (See instructions ) Yes No X X X X X X rPtirit X During the year. did the organization attempt to influence national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of: a Volunteers .... .. ... ... .... ........ ..... ... b Paid staff or management (include compensation in expenses reported on lines c through h) c Media advertisements .. .. ... .. ... ..... ...... .. ... .... .. ... d Mailings to members, legislators. or the public ... .... .. .. ... e Publications, or publisned or broadcast statements f Grants to other organizations for lobbying purposes .. . g Direct contact with legislators, their staffs, government officials, o a legislative body h Rallies, demonstrations, seminars, conventions, speeches, lectures- or any other means i 1 oat lobbying expenditures (add lines c through h) If 'Yes' to any of the above, also attach a statement diving a detailed description of the lobbying activities. BAA T5EA0405 10r05a98 11 - 16 - 99 1 1:54 RECEIVED FROM: 18085796 N /A Amount P. 12 Pane 5 0 - 0 - FROM Schedule A(Form 990) 1958 BIG ISLAtND SUBSTANCE ABUSE COUNC Q u 0118043 Pe.ge6 �P.art.Vtt' information Regarding Transfers To and Transactions an ela ions fps ith oncharitable Exempt Organizations 51 Did the reporting organization directly or indirectly engage in any 01 the following with any othet organization described in section 501(c) of the Code (other than section 5D1(c)(3) organizations) or in section 527, relating to political organizations' a Transfers from the reporting organization to a noncharitable exempt Organization of: (i)Cash - ... .. .. . (ii)Other assets ... ... ... - h Other transactions: (i)Sales of assets to a noncharitable exempt organization - .. ... .... .... .... .... .. X (ii)Purchases of assets *rpm a noncharitable exempt organizaton ... .. .. - - . - X (ii)Rental of facilities or equipment X (iv)Reimbursement arrangements X (v)Loans or loan guarantees .... .. ....... .... .. .. - -- X (w)Pertormance of services or membership or fundraising solicitations . . X c Sharing of facilities, equipment, mailing lists, other assets, or paid employees X d It the answer to any of the above is 'Yes; complete the following schedule. Column (b) should always show the fair market value of the goods, other assets, or services given by the reporting organization. If the organization received less than fair market value in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets or services received. (c) Name of noncharitable exempt organization (a) (b) Line no Amount involved 52a Is the organizabon directly or indirectly affiliated with, or related to, one Or more tax - exempt organizations described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527? 6AA b if 'Yes.' complete the following schedule: (b) Type of organization 11 -16 -99 Name of organization • PHONE NO. : 18085795221 • 7EEAo408 1005158 11:55 RECEIVED FROM :18085796221 I-b . 15 1999 12: f8P1.1 P 1= Descnption of transfers, transactions, and sharing arrangement (c) Description of relationship 51a(i) b (1) b (ii) b (iii) b (iv) b (v) b (vi) c Yes P. 13 No X X Yes C No Contributor's Name and Address Description Date Received Amourn Received HI CONNUNITY FOUNDATION • Hl CHILDREN'S TRUST FU °GRANT - CHILDREN'S Various 50.000. 900 FORT ST MALL SUITE I300 MILIEU PROGRAM HONOLULU H1 96813 HAWAII ISLAND UNITED WAY CASH DONATION - Various 17,500. P.0. BOX 745 VARIOUS PROGRAMS HILO HI 96721 -0745 ,FROM : • PHONE NO. : 13085796221 • Nov. 16 1999 12 : 'PI4 P14 Form 990 Schedule of Contributors Donating $5,000 or 1998 Line ld More in Money, Securities or Other Prope�}y{ n Statement (Not Open For Public Inspection.) U I Attach to return Name BIG ISLAND SUBSTANCE ABUSE COUNCIL resvvmm sCR 12118198 11 -16 =99 11:55.' Employer ID No. 99- 0118043 Page Number 1 RECEIVED FROM: 18085796221 P.14 (A) Name and address (B) Title and average hours per week devoted to position (C) Compensation (if not paid, enter -0-) (D) Contributions to employee benefit plans and deferred compensation (E) Expense account and other allowances MARE WILLIAMS 100 HAIANUENUE AV HSLO.HI 9672) BOARD MEMBER .5 0. O. 0. JOSEPH REYNOLDS POS 9024 KAILUA KONA,n1 9674 BOARD MEMBER .5 - 0. 0. 0. GLORIA EGLE - OAKS 1420 KILAUEA AVE H!L0.H1 9672 EXEC DIRECTOR40 54,271. 2,714. O. FROM BIG ISLAND SUBSTANCE ABUSE COUNCIL 99.0118043 Form 990, Page 2, Part II, Line 43 • Other Expenses Stmt Other expenses eternize): BAD DEBT EXPENSE TOX SCREENING OFFICE AND OTHER EXPENSES CONTRACTUAL SERVICES Total Form 990, Page 3, Part IV, Line 58 Other Assets Statement Line 58 - Other Assets: DEPOSITS Total Form 990, Page 4, Part V List of Officers, Etc. Statement Total 11 -16 - 99 11:55 • (A) Total PHONE NO. : 18085796221 • 17,291. 11,041. 13,507. 4,650. (8) Program services 17,291 10 999. 11.559. 3.546. 46,489. 43.395. 3,094. 0. 54.271. (C) Management and general 0. 42. 1,948. 1,104. Beginning of Year 13,835. 2,714. Nov. 16 1999 12:f P15 (0) Fundraising 0. 0. 0. 0. End of Year 19,955. 13,835. 19,955. 0. RECEIVED FROM:18085796221 P.15 .r. • • DEPARTMENT OF REGULATORY AGENCIES STATE OF HAWAII In the Matter of the Petition for Charter of BIG ISLAND COUNCIL ON ADDICTION PETITION FOR AMENDMENT OF THE CHARTER OF INCORPORATION BIG ISLAND COUNCIL ON ADDICTION J. P. WOHL AMENDMENT OF CHARTER OF INCORPORATION OF BIG ISLAND COUNCIL ON ADDICTION 161'kalakaua Street Hilo, Hawaii Attorney for Petitioners 4 r Amendment nr Char's .. Non - Profit Corporation In the Matter of the Amendment of the Charter of Incorporation of members of said corporation duly called snd held at of January 19 1 97 2 STATE OF HAWAII rrn,TV fir HAwATT HARRY M. WESSEL STATE OF HAWAII DEPARTMENT OF REGULATORY AGENCIES Business Registration Division Honolulu ) ) and ARLENE MULLING respectively, of DIG ISLAND CQINCIL ON ADDICTION Subscribed and -worn to before me this /(4 day of Jh .....�`.. , 137.x• Notary Public, .7?z4,., Judicial Circuit, State of Hawaii My commission expires: i t -2 ff, 1 ) 7 74 1 . I hereby approve the foregoing amendment this 19 72 Cti Fee ( . CorCrt if led a.10 per Page; optional) Secretary 2nd day of 2 F r�i Corporation A Securities Administrator Director of Regulatory Agencies Li (Sec reverse side for instructions) CERTIFICATE OF AMENDMENT The President and Secretary, respectively, of 7 1 Is10r.1: Council on A :!d1cL' a Hawaii non - profit corporation, do hereby certify that at a special meeting of the 0rcl•i mole r :ctel on the 14- day of.iNt txtb21� 1197t for the , purpose of amending the Charter of Incorporation, it was voted by not less tha(a two- thirds of the members present at the meeting to amend the Charter of Incorpora- tion of said corporation, as set forth in the copy of the Resolution attached hereto and made a part of this Certificate. IN WITNESS WHEREOF, the undersigned have hereunto set their hands this Tay esident .secretary being first duly sworn on oath depose and say that they are the President and Secretary, ; that as such officers they are duly authorized to sign the foregoing Certificate of Amendment; and that they have read the said Certificate and attached Resolution, know the contents_ thereof, and that the same are true. /Pr esident —/7'y1 �) February d'1iL a • • RESOLUTION FOR AMENDMENT OF CHARTER OF INCORPORATION OF BIG ISLAND COUNCIL ON ADDICTION Know ye, that not less than two - thirds of the members present at a special meeting of members of the Big Island Council on Addiction voted for an Amendment to the Charter of Incorpora- tion in Resolution as follows: "Be it resolved that the Charter of Incorporation be amended to state as follows: AMENDMENT TO CHARTER OF INCORPORATION OF BIG ISLAND COUNCIL ON ADDICTION I. The name of the corporation shall be BIG ISLAND COUNCIL ON ADDICTION. II. The specific principal office of th? corporation shall be at 90 Kamehameha Avenue, Hilo, County and State of Hawaii, or at such other location in the State of Hawaii as the Board of Directors shall designate. III. The objects and purposes of the corporation shall be as follows: To increase public understanding of alcoholism and other addictive drugs, their nature and treatment; to make this knowledge effectual in solving these problems. These objectives shall be made effective by means af: (1) Education of the community on the problems of alcoholism and drug addiction. (2) Establishment of an Information Center. (3) The establishment of facilities for the diagno- sis, care and treatment of alcoholics and those afflicted with drug addiction. s IV. •e duration of the corpora shall be perpetual. V. The management of the corporation shall be vested in a Board of Trustees consisting of fourteen members, or any number as prescribed by the By -Laws, including the officers of the corporation. A trust company or banking institution shall be the depository for funds of the corporation. The officers shall be elected in the manner prescribed by the By -Laws and, shall hold office for a period of one year, or until their successors are duly elected and qualified. The principal officers of the corporation shall be the Chairman, Vice - Chairman, Secretary and Treasurer. Other officers, boards and committees may be elected or appointed and their terms specified as prescribed by the By -Laws of the corporation in accordance with the objects and needs of the corporation. Until their successors shall be duly elected or appointed, the officers and other members of the Board of Trustees are as follows: William Bergin, M.D. Chairman Harry M. Wessel Vice Chairman, Treasurer Arlene Mullins Secretary Fumiko Iwamasa Wendell Castro Pierre Bowman Thomas Tennissen, M.M. Dante Carpenter Robert Varney Capt. Herbert Miller Donald Kakazu Eliot Merk Bryan W. Baldwin Robert Bishop The duties and responsibilities of the officers shall be as specified by the By -Laws of the corporation. -2- VI, b 0e By -Laws may be adopted, amended or repealed by a vote of not less than a majority of the membership of the Big Island Council on Addiction present at a meeting duly called and held, and the notice of such meeting having stated that a purpose of the meeting is to consider the adoption, amendment or repeal of the By -Laws. The corporation shall have the power to purchase, take on lease, or otherwise acquire, own, hold, use,.exchange, lease, operate, and (for cash or any other consideration) dispose of any lands, buildings or other property of any kind, including investments in shares, bonds, or other securities of any other corporation or otherwise, as may be suitable or convenient for any of its purposes, without restriction except as may be provided by law; to borrow money and to issue bonds or other evidences of indebtedness -3- and secure the payment thereof by mortgage, pledge or deed of trust of all or any of its property, in conformity with law, and to obtain capital and revenues for its purposes through donations, endowments, subscriptions, dues, rents, or otherwise; to arrange, manage, operate or conduct amusements and entertainments for the raising of funds for the promotion of the purposes of the corporation, and in connection therewith to do all things necessary and proper not inconsistent with the law and the purposes of the corporation; to acquire the property of any other corpora- tion or association having any like purposes and assume any of its debts and liabilities; and to do -all other such lawful things as are incident and conductive to the attainment of the objects and purposes of the corporation. corporation is not org ', for profit and. it will not s ue any stock, and no par f its assets, income or earnings shall be used for dividends, or otherwise withdrawn or distributed to any of its members, except upon liquidation of its property in case of corporate dissolution, in which event, the surplus remaining after payment of all just corporate debts and other obligations, shall be dis- tributed to the respective regular members in good standing, in proportion to their respective contributions to the corpor- ation; provided, however, that nothing herein contained shall prevent the payment in good faith of renumeration to any member in return for services actually rendered or to be rendered to the corporation, nor prevent the issuance of evidences of membership. VII. Notice to and process against the corporation may be given to or served upon the Chairman, Vice - Chairman or Secretary. VIII. The property of the corporation shall alone be liable for payments of the debts and liabilities of the corporation. IX. Notwithstanding anything contained herein to the contrary, the following Articles shall apply: A. Said corporation is organized exclusively for -4- charitable, religious, educational, and scientific pur- poses, including, for such purposes, the making of distri- butions to organizations that qualify as exempt organizations under section 501 (r)(3) of the Internal Revenue Code of 1954 (or the corresponding provision of any future United States Internal Revenue Law). • B. • No part of the net earnings of the corporation r shall inure to the benefit of, or be distributable to, its members, trustees, officers, or other private persons, except that the corporation shall be authorized and em- powered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in Article A hereof. No substantial part of the activities of the corporation shall be the carry- ing on of propaganda, or otherwise attempting, to influence legislation, and the corporation shall not participate in, or intervene in (including the publishing or distribution of statements) any political campaign on behalf of any candidate for public office. Notwithstanding any other provision of these articles, the corporation shall not carry on any other activities not permitted to be carried on (a) Y by ; a corporation exempt from Federal income tax under section 501 (c) (3) of the Internal Revenue Code of 1954 (or the corresponding provision of any future United States .' Internal Revenue Law) or (b) by a corporation, contributions to which are deductible under section 170(c)(2) of the Internal Revenue Code of 1954 (or the corresponding provi- sion of any future United States Internal Revenue Law). . C. Upon the dissolution of the corporation, the Board of Trustees shall, after paying or making provision for the payment of all of the liabilities of the corporation, dispose of all of the assets of the corporation exclusively for the purposes of the corporation in such manner, or to -5- I. suc or organizati organized and operated exclusively for charitable, educational, religious, or scientifid purposes as shall at the time qualify as an exempt organization or organizations under section 501 (c)(3) of the Internal Revenue Code of 1954 (or the corresponding provision of any future United States Internal Revenue Law), as the Board of Trustees shall determine. Any of such assets not so disposed of shall be disposed of by the Court of Common Pleas of the county in which the principal office of the corporation is then located, exclusively for such pur- poses or to such organization or organizations, as said Court shall determine, which are organized and operated exclusively for such purposes." -6- • • S7A -7 OF HAWARI DEPARTMENT OF REGULATORY AGENCIES Business Registration Division Honolulu In the Matter of the Amendment ) of the Charter of Incorporation ) of ) BIG ISLAND COUNCIL ON ADDICTION ) CERTIFICATE OF AMENDMENT The undersigned Ross Wilson (President , and Hprilpe Flarrher (Serrprary,)duly authorized officers of BIG ISLAND COUNCI - L. ON ADDICTION, a Hawaii corporation, do hereby certify that at .i ,t•rtial meetink of the members of said c"rpr- atiut. 'irlp ••a' • • _n 1 held it Hilo, Hawaii, on the i 1• Jav _ . Epr the purpose of the n.:04? :orpor%lt h i . it was voted by not Less than two- ''.iri, _ the members present at said meeting to amend the Charter of Incorporation of said cor- poration by deleting the name or "8IG ISLAND COUNCIL ON ADDICTION" wherever it appears in the Charter of Incorpora- tion, and inserting in lieu thereof the name "BIG ISLAND COUNCIL ON ALCOHOLISM." IN WITNESS WHEREOF, the undersigned have hereunto set their hands this 19th day of August , 1976. J _Si 1? �L1�Glll )7 •RESIDEt4T —�� ECRETA' Y `�� Oisnonured G..ecu — a/ ou e Matter of the Amendment of Charter of Incorporation of Big Island Council on Alcoholism The President and Secretary, respectively, of Big Island Council on Alcoholism a Hawaii non - profit corporation. do hereby certify that at a special meeting of the members of said corporation duly called and held at 166 Kilauea Avenue. Hilo, Hawaii on the 7 th day of STATE OF HAWAII February voted by not less than two-thirds of the members present at the meeting to amend the Charter of Incorporation of said Corpora - i on by deleting the name 8 ig Island Council on Alcoholism wherever it appear: in thi Charter of ntorporeholSand inserting in lieu thereof the name Sig Island Substance Abuse Council .n � � IN WITNESS WF&SH:EOF, the undersigned hove hereunto set their hands this /2 Jay of , 19 Ft: m - a t ...in ^ s o.. ....ferns ..• mom .d J y , / A / first duly :worn cat oath depose and say that they are the President and Secretary, respectively, of !7l; d /-c-ewra4.. Lam.. -st 49a, Q� G= Amendment; and that they have read the said Certificate, know the contenu thereof, and that the same is true. Subscribed and n.orn re before me fhb ON -8 u. Nth Public. m« d /flawail My communon upon: 9 -/ /J ry 1 hereby approve the foregoing amend ent that /.3M day of t �'Z fttG - 4 .f , 19 p� , .\ uu. v—• Director of Commerce and Consume %• ft TATE OF HAWAII DEPARTMEN OMMERCE ANO CONSUMER AFFAIRS Sou..... Registration 0...n on 0 nlcheid. Street Meiling Address: P.O. Boa 40, Honolulu. HI 96810 CERTIFICATE OF AMENDMENT , 19 86 . for the purpose of changing the name of the said corporation, it was and t being . that as such officers they are duly authorized to sign the foregoing Certificate of v . r . .: fz.. 't.. 1 . 15091509 4719 86/05,1% $ • v r , Secretary Mon FILE IN ATE 'lwli :.T1 Cori... atton and Sec9rities Administrator 018.00/LOS lF•• • STATE OF HAWAII COUNTY OF HAWAII SS: ROSS WILSON and MARILEE FLETCHER being first duly sworn on oath depose and say that they are the President and Secretary, respectively, of BIG ISLAND COUNCIL ON ADDICTION; that as such officers they are duly authorized to sign the foregoing Certificate or Amendment; and that they have read the said Certificate, know the contents thereof, and that the same is true. $ub:�cribc.1 and stmt.. 1.: I •:.... c�u •.h Ls .r. l �i � day of 197/ �otaty Eu bLic , Third Sudicta} Circuit State of Hawaii ' ''' /tty expires Of 1C- e'") ( dal /l2-ei PRESIDENT SECR ETARY r rh +�; Air • • SIA - r OF HAWAIII DEPARTMENT OF REGULATORY AGENCIES Business Registration Division Honolulu In the Matter of the Amendment ) of•the Charter of Incorporation ) of . BIG ISLAND COUNCIL ON ADDICTION ) CERTIFICATE OF AMENDMENT ;2 1:d/-.0',7 PRESID O The undersigned Ross Wilson (president , and Marilao F1<trhrr (tnrretary.)duly authorized officers of BIG ISLAND COUNCIL ON ADDICTION, a Hawaii corporation, do hereby certify that at a r.t•VLidl meeting of the members of said curpr- •iely .•a' • • ._nl held At Hilo, Hawaii, on the _ _ i.iv I''• Eqr the purpose of ch.i.IgLA tli, n. ,..rporgci.'.. it was voted by not less than two- ''.ir-i, ..' th.. • nembers present at said meeting to amend the Chacer of Incorporation of said cor- poration by deleting the name of "BIC ISLAND COUNCIL ON ADDICTION" wherever it appears in the Charter of Incorpora- tion, and inserting in lieu thereof the name "BIG ISLAND COUNCIL ON ALCOHOLISM." IN WITNESS WHEREOF, the undersigned have hereunto set their hands this 19th day of A r , 1976. -• V.S7 ` ti -RFCR ETA \Y a • . Dishonored (attack — In the Matter of the Amendment of the Charter of Incorporation of Big Island Council on Alcoholism The President and Secretary, respectively. of Sig Island Council on Alcoholism a Hawaii nonprofit corporation, do hereby certify that at a special meeting of the members of said corporation duly called and held at 166 Kilauea Avenue, Hilo. Hawaii on the 7 th day 01 February ON-6 Row •/•• Subscribed sod ream to before me Otte /k yay of '.. -‘1--- 1 STATE OF NAWAII ENT OF COMMERCE ANO CONSUMER AFFAIRS Bun,,.• Rse OIS,Hon i. 0 Richer Street n Mailing Richert P.O. Bois 40. Hondlulu. Nl 96810 v /tC Ndt4 Pu t. rate oMowed My commumn cpueu 91 • I hereby approve the foregoing amend ent thisL,3kN day of • u,yuratldn W DUPLICATE 1 .15091509 4719 86/03/1. • CERTIFICATE OF AMENDMENT 19 86 for the purpose of changing the name of the said corporation, it was voted by not less than two-thirds of the members present at the meeting to amend the Charter of Incorporation of said corpora- don bydsletlrlg the name Big Island Council On Alcoholism wherever it appears in the Charter of Incorporatio4Qnd inserting in lieu thereof the name 5ig Island Substance Abuse Council J, - ! • IN WITNESS WIfSfbEOF, the undersigned have hereunto set their hands Nn / ." day of l7 , ig Ff — 1 • See/nary STATE OF HAWAII /J i // 1 tt. /°7 .cia+.c /1 ��t and (e�X /t< being first duly sworn on oath depose and say Net they are the President and Secretary, respectively of ell; cL ✓ C.ke'a�t{/ o+ . Not as such officers they aro duly authorized to sign the foregoing Certificate of Amendment; and that they have read the said Certificate, know the contents thereof, and that the same is true. f e. iL 4 e , eit.otiz 44i tit Sm eary n By ,da Director of Commerce and Consume g ffairs Carp,., suon and Smithies Administrator 016.001e•0e IF••l 1 • • STATE OF HAWAII COUNTY OF HAWAII SS: ROSS WILSON and MARILEE FLETCHER being first duly sworn on oath depose and say that they are the President and Secretary, respectively, of BIG ISLAND COUNCIL ON ADDICTION; that as such officers they are duly authorized to sign the foregoing Certificate of Amendment; and that they have read the said Certificate, know the contents thereof, and that the same is true. Subncribc :fu. star, /1 me : his day of __. ...— ---- 797,j. • J; .0 ic, Third Judicial Circuit State of Hawaii . .fily . ..Comfildssion expires 0. 71 /L— C PRES�DENT �� , . SECR LTAILY • e 1 Gentlemen: (u er) yy +., �,$$ �� yy i nt. n it Bevenu b a J A 0.�•�� .p Gat:: Code 21' 7a1. 212.. r`1:.2 &ig island Council ca Lddi_tinrt, 96 Xs s±ba .We. , (2.0. Walt L.%) Hilo, :i,:.saii 96720 Purpose: 'dtstatirsssl File Returns with Internal Revenue Service Center: Pytiladelphja Pa. Accounting Period Ending: Address Inquiries to District Director of internal Revenue Los Angeles, Calif. Based on information 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 301(c)(3) of the Internal Revenue Code. We have further determined you are no: a private foundation within the meaning of section 509 o` th e CPd because you are an organization described in section. 17U(b, U, t4, i v .) organization are not liable for social security (FICA) taxes unless you file a waiver of exemption certificate as provided in the Federal Insurance Contributions Act. You are not liable for the taxes imposed under the Federal Unemployment Act (FUTA). Since Vol are not a private foundation, you are not subject to the excise taxes under Chapter 42 of the Code. However, you are not autolmat :- cally exempt from other Federal excise taxes. Donors may deduct contributions to you as provided in section 170 of the Code. Bequests, legacies, devises, transfers, or gifts to you or for your use are deductible for Federal e_tate and gift tax purposes under section 2055, 2 and 2 522 of the Code. If your purposes, rhartcter, or ;:1_rhod of uperaricn is Chan :eJ, you must let us ;<no'.: so we ca.. cor.sfder the effect of rH:•_ chan.4e or. your exempt status. M1iso you must inform f }> O all chin,_S in your na ^_. or . address. 2 ) L- 178(d - r r • n If your gross receipts each year are normally :anre than $5,000, you are required to file Form 990, Return of Organization Exempt From Income Tax, by the 15th day of the fifth month after the end of your a accounting period. The law imposes a penalty of $10 a day, up to a maximum of $5,000,.for failure-to file a return on time. Please keep this determination letter in your permanent records. Sincerely yours, District Director 0 You are not required to file Federal income tax returns unless you are subject to the tax on unrelated business income under section 511 of the Code. If you are subject to this tax, you must file an income tax return on Form 990 -T. In this letter we are_not determining whether any of your present or proposed activities are unrelated trade or business as defined in section 513 of the Code. You need an employer identification number even if you have no employees. If an employer identification number was not entered on your application, a number will be assigned to you and you will be advised of it. Please use that number on all returns you file and in all correspondence with the Internal Revenue Service. u • In the Matter of the Amendment of the Charter of Incorporation of Big Island Council on Alcoholism 1 ) The President and Secretary, respectively, of STATE OF HAWAII 674-4a-.' 7 ) ss, Subscribed and sworn to before me th is 4 Ticy of 1910 1010 Richards Street Mailing Address: P.O. Box 40, Hone 1 96810 CERTIFICATE OF AMENDMENT Not Public, Slate of Hawaii .tfy commission express fl -/ /rjr I hereby approve the foregoing amendment this 42 ' day of • 4ce hyicca t.c 1 .15;51':,;9 4715 $e, C:177 Big Island Council on Alcoholism w a Hawaii non - profit corporation, do hereby certify that at a special meeting of the members of said corporation duly called and 166 Kilauea Avenue, Hilo, Hawaii held at on the 7th day of February , 19 , for the purpose of changing the name of the said corporation, it was voted by not Tess than two-thirds of the members present at the meeting to amend the Charter of Incorporation of said corpora- tion by deleting the name Big Island Council on Alcoholism wherever it appears in the Charter of Incorpdratiori-nd inserting in lieu thereof the name Big Island Substance Abuse Council - r IN WITNESS WI BZZOF, the undersigned have hereunto set their hands this � 2 day of /S , 19 K /6 et - n -rLC/ Yi l / - :,(�. t c 'c-E" Secretary and /47-4 G1..Hr,. being first duly sworn on oath depose and say that they are the President and Secretary, respectively, of i� t- sante -4 et, , Cse-t t-C.J ; that as such officers they are duly authorized to sign the foregoing Certificate of Amendment; and that they have read the said Certificate, know the contents thereof, and that the same is true. „sent l ♦ - _L-L Secretary , 19%51-. PROFESSIONAL LIABILITY or examination. If the insurer is fa claims under this earthed are not covered by fund of the Stare of Hawaii." TPJAD INSURANCE AGENCY, INC. (Supplts license #107576) ^0 and inlo!ven1, 000,000 any guaranty $ 3,000,000 Line Broker each claim aggregate (including claims expenses and defense costs) (including claims expenses and defense costs) 1 WS.ir_ku.L)u l:d ., Suite sea HanoMu, hbwaa COMMERCIAL GENERAL LIABILITY A. Bodily Injury and Property Damage Liability Fire Legal Liability B. Personal and Advertising Injury Liability - 96617 $ 1,000,000 $ 100,000 $ 1,000,000 $ 3,000,000 each occurrence each occurrence each occurrence aggregate (including claims expenses and defense costs) (including claims expenses and defense costs) (including claims expenses and defense costs) (including claims expenses and defense costs) C. Employer's Non - Owner's Automobile Liability Bodily Injury and Property Damage Liability $ 1,000,000 $ 3,000,000 each occurrence aggregate (including claims expenses and defense costs) (including claims expenses and defense costs) D. Employee Benefits Liability $ 1,000,000 $ 3,000,000 each claim aggregate (including claims expenses and defense costs) (including claims expenses and defense costs) Countersigned By: Issue Date: May 10, 1999 PC112 (4/98) Policy Number:GA736805 • Renewal of : GA735155 PROFESSIONAL -- COMMERCIAL GENERAL LIABILITY POLICY Item 1. Named Insured and mailing address BIG ISLAND SUBSTANCE ABUSE COUNCIL 1420 KILAUEA AVENUE HILO, HI 96720 U ED NATIONAL INSURANCE CANY [J MOND STATE INSURANCE CO ANY ❑ HALLMARK INSURANCE COMPANY, INC. CIPTirRiMance contrail is issued by an insurer which i s i n -ts of Liability licensed by the State of Hnwr.A nr.t ic rn1 snhlo.� e .. Authorized Representative DECLARATIONS Item 2. Policy Period From: May 6, 1999 12:01 a.m. Standard Time, at your mailing address. To: May 6, 2000 8 Item 3. We afford insurance only for the coverages that are indicated below by insertion of a limit of liability. The limit of our liability against each such coverage will be stated herein, subject to all the terms of the policy. Claims expenses and defense costs incident to a claim or legal liability under this policy are included in the limit of liability. Plus Surplus Lines Taxes and Fees. Total Annual Premium $ 11,606 Item 4. The Declarations are completed on the attached Additional Declarations Item 5. Professional Liability Retroactive Date: MAY 6 92 General Liability Retroactive Date: MAY 6 92 Forms made a part of this policy at inception: PC419 (4/98), PC105 (7/97), PC100 (7/97), PC412 (7/97), PC170 (7/97), PC171 (7/97), PC172 (7/97), PC107 (7/97), PC420 (7/97), PC106 (7/97)( 1000), PC152 (7/97), PC102 (7/97), PC151 - (7/97), PC153 (7/97), PC411 (7/97) 4.68% HAWAII SURPLUS LINES TAX: $543.16 3% HAWAII HURRICANE RELIEF FUND: $348.18 POLICY FEE: $700.00 Producer: National Insurance Professionals Corp. 1040 NE Hostmark St., Suite 200 Poulsbo, WA 98370 Agent #6392 • • Big Island Substance Abuse Council BYLAWS Revised April 19, 1999 ARTICLE I 8 The name of this Corporation shall be the Big Island Substance Abuse Council, doing business under such other names(2) as the Board of Directors may from time to time establish. ARTICLE II OFFICES AND RECORDS The Principal office of the Corporation shall be located within the County of Hawaii. • The books of the Corporation, except such as required by law to be kept elsewhere, shall be kept at the Principal office. The Board of Directors may authorize the establishment of Principal and additional offices at such places as the activities of the Corporation may require. ARTICLE III OBJECT SECTION 1: PURPOSE - The Corporation shall operate exclusively for charitable and educational purposes consistent with the provisions of the Internal Revenue Code of 1954, Section 501(c)(3) as amended to: Sub - Section a: Provide a county-wide voluntary agency composed of individuals and groups from the public and private sectors, who share a mutual concern for the problems associated with alcohol and all other substance use, abuse and addiction. Sub - Section b: Broaden the awareness of individuals, agencies, organizations and the community at large regarding the prevention and treatment of alcoholism and addiction. Sub - Section c: Inform and advise the Board of Directors, its constituency and the general public about policy issues, solicit broad response to these issues and present these responses in a unified manner to governmental and other decision - makers in the best interest of those at risk. Sub - Section d: Serve as a county-wide advocate to protect the rights of alcoholics and other addicts. Page 1 of 12 • Big Island Substance Council Bylaws — Revised April ,1999 SECTION 2 SECTION 1 SECTION 2 SECTION 3 SECTION 4 SECTION 5 • 6 Sub - Section e: Promote equal access to the quality of treatment or other services required by the alcoholic, addict and their families. Sub - Section f: Provide leadership and technical assistance for the establishment of prevention, treatment, education, training or other addiction relating sources at the local, County and State level and maintain close liaison with the elements of this state -wide network. Sub - Section g: Engage in fundraising activities as may be necessary to maintain fiscal accountability. Sub - Section h: Appoint or replace the Chief Executive Officer. FUNCTIONS - In furtherance of this purpose, the Corporation shall, subject to the provisions of these Bylaws, exercise all powers granted to non -profit corporations under the statutes of the State of Hawaii (Corporations and Associations Not - For - Profit) and this non -profit Corporation is authorized to take such action as may be necessary, proper or incidental to the carrying out of the purpose for which this Corporation is organized. ARTICLE IV GOVERNING BODY NAME - The governing body of the Corporation shall be the Board of Directors, hereinafter referred as the "Board". SIZE - The Board shall consist of not less that nine (9) and not more than fifteen (15) elected Directors holding voting membership on the Board, not including any non - voting individuals whom the Board may, from time to time, invite to its deliberations. COMPOSITION - The Board shall be composed of Directors elected from the public, representing a cross - section of the community served by the Corporation. Not less than twenty percent (20 %) nor more than fifty percent (50 %) of the Board membership shall consist of recovering alcoholics or addicts with a minimum of three (3) years of sobriety. ELIGIBILITY - Nominees for election to the Board shall be not less than eighteen (18) years of age and shall be residents of the County of Hawaii. Candidates shall have indicated a sincere desire to further the work of the Corporation. NOMINATION AND ELECTION - All Directors of the Board shall be elected annually at the annual meeting from a slate submitted by a Nominating Committee. Directors of the Board shall be elected to three (3) year terms. Page 2 of 12 Big Island Substance . e Council Bylaws — Revised Apri ,1499 SECTION 6 SECTION 8 • e These should be staggered at one (1), two (2) and three (3) years unless sooner vacated or removed in accordance with these Bylaws. AUTHORITY - The Board shall have full power and authority over the affairs of the Corporation and shall establish such policies and plans as may reasonably be necessary to carry out the purpose and functions of the Corporation as enumerated in Article III, Sections 1 and 2 of these Bylaws. SECTION 7 RESPONSIBILITIES - The Board shall, in addition to those duties required of governing bodies by law or regulations, be responsible for the internal affairs of the Corporations and shall establish and promulgate policies concerning the planning, implementation and evaluation of its programs and activities. Sub - Section a: Delegation - The Board may delegate its vested authority to the Executive Committee so long as such delegation is consistent with the laws of Hawaii, with the Certificate of Incorporation and these Bylaws. Sub - Section b: Limitations - The Corporate powers of the Board are subject to the limitations of the Statutes of the State of Hawaii and the Internal Revenue Code of 1954, Section 501(c)(3) and the amendments thereto. The board shall have all the powers, privileges and duties set forth therein as though made a part of these Bylaws. MEETINGS - All meetings of the Board shall be held at such time and place as the Board may designate. The President of the Board shall preside at all such meetings and shall conduct the business of the Corporation in accordance with Robert's Rules of Order, current edition. In the absence of the President, the Vice - President shall preside. Sub - Section r Annual Meeting - The annual meeting will be held within the first six (6) months of the fiscal year. The Board shall hold this annual meeting for the purpose of electing officers of the Corporation and for transacting such other business as may be determined by the Board from time to time. Sub - Section b: Regular Meetings - Regular quarterly meetings of the Board shall be held at such places designated by the Corporation. Written notice of the time, place and agenda of the meeting shall be given by the Secretary or his/her designee not less than seven (7) days prior to said meeting to all members of the Board and CEO. Sub - Section c: Special Meetings - Special meetings of the Board may be called by the President or by at least one -third (113) of the total membership of the Board. Notice of the time, place and specific purpose of each special meeting shall be received by mail not less than three (3) days prior to such meeting or, in an emergency, not less than twenty -four (24) hours prior to such meeting when confirmed by telephone. Page 3of12 Big Island Substance e Council Bylaws — Revised Apri ,1999 • 6 Sub - Section d: Quorum and Voting - A quorum for the transaction of business of the Board shall be determined by a simple majority of those present unless otherwise specified elsewhere in these Bylaws. Specifically designated ex- officio members shall not be counted in the determination of quorum. Sub - Section e: Proxies - A Director cannot vote by proxy or otherwise act by proxy on any issue at any meeting of the Board. SECTION 9 INDIVIDUAL LIABILITY AND INDEMNIFICATION - No individual who is a duly elected Director of the Corporation shall, by reason of performance of duty, function or activity required of or authorized to be undertaken by the Corporation, be liable for payment of damages under any law of the United States or any State or political subdivision thereof, if such Director has acted within the scope of such authorization, has exercised due care and has acted with respect to that performance without malice toward any person affected by it. In case any Director, while representing any matter of the Corporation, shall be sued in any court of law or become liable in his/her actions, the Corporation shall indemnify and save harmless such Director to the extent of any claim, lien or award including attorney's fees and cost of defense. Sub - Section a: Director's Insurance - All Directors of the Corporation shall, subject to the approval of the Board, be insured against such liability and the cost of such coverage shall be borne by the Corporation. SECTION 10 CONFLICT OF INTEREST - Within the meaning of this section, a Director of the Corporation shall be deemed to have a conflict of interest of a potential thereof if by reason of his/her participation in the enactment or defeat of any matter coming before the Board, there is reason to believe that said Director, a member of his/her family or the company /agency with whom that Director is associated could derive gain or loss from said action. It will be the obligation of the Director to state clearly the nature and degree of interest in the matter and the President, Committee Chairperson or other presiding officer shall rule if there is potential for conflict. If such conflict is so ruled, the Director shall be excused from participation, debate and voting on the issue or matter pending. SECTION 11 ATTENDANCE - Directors shall strive to attend all meetings of the Board and Committees to which they belong and to other appropriate functions or duties associated with that trust. Failure to attend at least two (2) meetings of the Board in any year without notification may be considered resignation from the Board. For the Executive Committee members, failure to attend three (3) Executive Committee meetings in any year without notification may be considered resignation from the Board. Page 4 of 12 y Big Island Substance a Council Bylaws — Revised Apriffily1999 ARTICLE V OFFICERS Page 5of12 • e SECTION 12 NEPOTISM - Nepotism is defined as favoritism shown to relatives in securing jobs. Nepotism in the selection of employees or Board members is strictly prohibited. SECTION 1 DESIGNATION - The officers of the Board shall be the President, Vice - President, Secretary and Treasurer. The officers shall be elected by the Board at the annual meeting of the Board. SECTION 2 TERM OF OFFICE - The term of each elected officer shall commence with the adjournment of the annual meeting and shall continue for one (1) year or until a successor is elected to fill an un- expired term. • SECTION 3 POWERS AND DUTIES OF THE PRESIDENT - The President shall preside at all meetings of the Board and the Executive Committee. He/she shall serve as a non - voting, ex- officio member of all other committees and shall appoint the chairperson of such committees or task forces of the Board as the Board may establish from time to time. SECTION 4 POWERS AND DUTIES OF THE VICE- PRESIDENT - The Vice - President shall be a member of the Executive Committee with such powers and duties as may be assigned to this office by the Board or by the President. Upon the absence or incapacity of the President, the Vice - President shall have and shall exercise all powers of the President. SECTION 5 POWERS AND DUTIES OF THE SECRETARY - The Secretary shall be a member of the Executive Committee and shall record or cause to be recorded, attendance, resolutions, votes and minutes of the proceedings in books to be kept for that purpose. The Secretary shall keep in safe custody the Seal of the Corporation and shall affix it to any instrument when required by law or otherwise authorized by the Board. The Secretary shall keep or cause to be kept in a proper and safe manner, all documents and records of the Corporation as required by law. The Secretary shall prepare and send or cause to be prepared and sent to each Director, a notice of each meeting of the Board to include the order of business to be conducted. SECTION 6 POWERS AND DUTIES OF THE TREASURER - The Treasurer shall be the Chief Fiscal Officer of the Corporation. The Treasurer shall be a member of the Executive Committee and shall have such other powers and duties as may be assigned to this office by the Board or by the President. The Treasurer shall oversee the custody of all Corporate funds, the receipt and deposit of all monies of the Corporation via such disbursement mechanisms as the Board shall authorize. The Treasurer shall also keep or cause to be kept, full and accurate • Big Island Substance e Council Bylaws — Revised Apri ,1999 a accounts of said receipts and disbursements in the Corporate books and shall furnish the Board with monthly reports of such transactions. SECTION 7 AGENTS - The Board may appoint, contract or otherwise retain an attorney who shall render such legal documents, opinions and services as required. The Board shall appoint a Certified Public Accountant who shall provide services monitoring the Corporate books and accounts and an annual certified audit or review of the Corporation as may be required. The Board may from time to time, identify additional Agents and prescribe the duties thereof as appropriate. SECTION 8 SIGNATORIES - The President, Vice - President, Secretary, Treasurer, Chief Executive Officer and any other Director or Agent of the Corporation so designated by resolution of the Board shall serve as signatories for the Corporation. SECTION 9 REMOVAL OF OFFICERS - Any officer of the Corporation may be removed • during his/her term in accordance with the procedures described in Article VII, Section 2 of these Bylaws. SECTION 10 VACANCIES - Should the President's office become vacant for whatever reason, the Vice - President shall fill this position for the un- expired term. Vacancies in any other elected or appointed position shall be filled at the next regularly scheduled meeting of the Board in accordance with the procedures described in Article VII, Section 3 of these Bylaws. ARTICLE VI COMMITTEES SECTION 1 GENERAL DESCRIPTION - The Board may elect or cause to be appointed such committees and sub - committees as the Board may deem necessary in performing the business and fulfilling the purposes of the Corporation. Such committees shall have such powers, duties and obligations as described in the Bylaws and any additional responsibilities as may be delegated by the Board from time to time. The actions of all committees shall be duly reported to the Board and a record made thereof. There shall be Standing and AD HOC Committees. the membership of all Standing Committees shall consist of members of the Board. The membership of any AD HOC Committee may include other than members of the Board and may be appointed as determined by the Board prior to the formation of the committee and the charge thereto. SECTION 2 STANDING COMMITTEES - The Corporation shall have an Executive Committee, Budget & Finance Committee, Personnel Committee, Planning Committee, Fundraising Committee, Membership/Nominating Committee and such other Standing Committees as the Board may authorize from time to time. Page 6 of 12 Big Island Substance Council Bylaws — Revised Apr a Sub - Section a: Selection Process - The members of all Standing Committees shall be appointed by the President of the Board following the annual meeting. From among the members of each committee, the President shall appoint a committee Chairperson who shall henceforth be responsible for the activities of that committee. Sub - Section b: Composition - All Standing Committees shall consist of not less than three (3) nor more than eight (8) voting members and such ex- officio, non - voting members or technical advisors as the Board may direct from time to time. Sub - Section c: Tenn - The members of each Standing Committee shall serve at the pleasure of the President of the Board. Sub - Section d: Operating Rules - The rules of all Standing Committees including eligibility, quorums, voting, absences, removal of members, vacancies and conflict of interest shall be in conformity with similar rules for the Board described in Article IV of these Bylaws. SECTION 3 EXECUTIVE COMMITTEE - There shall be a Standing Committee of the Board called the Executive Committee consisting of at least five (5) members of the Board inclusive of representation of current officers of the Corporation, the immediate past President and Chairpersons of each Standing Committee. Sub - Section a: Chairperson - The President of the Board shall serve as the Chairperson of the Executive Committee. Sub - Section b: Meetings - Regular monthly meetings and special meetings of the Executive Committee shall be held at such time, place and for such purpose as the Board or President may determine from time to time. Also meetings shall be presided over by the President of the Board. Sub - Section c: Responsibilities - The Executive Committee shall and may exercise all powers to perform all functions of the Board except such powers as may not legally be delegated such as the election of Directors, election of Officers or amendments to these Bylaws. Any action taken by the Executive Committee shall be reported to the Board at its next regular meeting. Sub - Section d: Quorum and Voting - A quorum for the transaction of business at any meeting of the Executive Committee shall consist of at least the simple majority of the Executive Committee. Specifically designated ex- officio members shall not be counted in the determination of a quorum If at the time and place fixed for a meeting a quorum is not present, the Directors in attendance may adjourn the meeting until a quorum is obtained. In the event that a quorum cannot be obtained at a duly called meeting, members Page 7 of 12 Big Island Substance e Council Bylaws — Revised Apri , 1999 A attending such a meeting may elect by majority vote of those present, to transact business subject to ratification by at least sixty percent (60 %) of the total membership of the Executive Committee. SECTION 4 BUDGET AND FINANCE COMMITTEE - There shall be a Standing Committee of the Board called the Budget and Finance Committee consisting of at least three (3) members of the Board. Sub - Section a: Meetings - Meetings of the Budget and Finance Committee shall be held at such time, place and for such purpose as the President of the Board or Committee Chairperson may determine from time to time. Sub - Section b: Responsibilities - The Budget and Finance Committee shall prepare for adoption by the Board, such fiscal policies as may be required to carry out the program of the Corporation. The Budget and Finance Committee shall serve as the clearinghouse for all corporate financial activities including fundraising and at least one (1) Director shall serve on both the Budget and Finance and the Fundraising Committees. The Budget and Finance Committee shall prepare or cause to be prepared, the development of the Corporation's annual budget and any amendments thereto. SECTION 5 PERSONNEL COMMITTEE - There shall be a Standing Committee of the Board called the Personnel Committee consisting of at least three (3) members of the Board. Sub - Section a: Meetings - Meetings of the Personnel Committee shall be held at such time, place and for such purpose as the President of the Board or Chairperson may determine from time to time. Sub - Section b: Responsibilities - The Personnel Committee shall prepare or cause to have prepared for adoption by the Board, all policies that relate to the staffing of the Corporation. The Personnel Committee shall also advise and assist the Chief Executive Officer in the development and refinement of the staff Development Practice and Performance Evaluation System, which shall be approved by the Board. The Personnel Committee shall be responsible for reviewing the Chief Executive Officer's performance. SECTION 6 PLANNING COMMITTEE - There shall be a Standing Committee of the Board called the Planning Committee consisting of at least three (3) members of the Board. Page 8of12 Big Island Substance *e Council Bylaws — Revised Apri ,1999 'r Sub - Section a: Meetings - Meetings of the Planning Committee shall be held at such time, place and for such purpose as the President of the Board or Chairperson may determine from time to time. Sub - Section b: Responsibilities - The Planning Committee shall prepare or cause to have prepared for adoption by the Board, such policies that may be required to implement the programs of the Corporation. The Planning Committee also advise and assist the Chief Executive Officer in the development of an annual plan of action, a long -range plan and any amendments or updates thereto. SECTION 7 FUNDRAISING COMMITTEE - There shall be a Standing Committee of the Board called the Fundraising Committee consisting of at least three (3) members of the Board. Sub - Section a: Meetings - Meetings of the Fundraising Committee shall be held at such time, place and for such purpose as the President of the Board or Chairperson may determine from time to time. Sub - Section b: Responsibilities - The Fundraising Committee shall develop an annual fundraising plan and calendar of events, select the activities to be conducted with approval of the Board and coordinate these activities via individual Chairpersons or sub - committees for each major event. SECTION 8 MEMBERSHIP/NOMINATING COMMITTEE - There shall be a Standing Committee of the Board called Membership/Nominating Committee consisting of at least three (3) members of the Board. Sub Section a: Meetings - Meetings of the Membership/Nominating Committee shall be held at such time, place and for such purpose as the President of the Board or Chairperson may determine from time to time. Sub - Section b: Responsibilities - The Membership/Nominating Committee shall, at least ninety (90) days prior to the annual meeting, present to the Board a slate of candidates for Officers of the Corporation and membership on the Board. SECTION 9 AD HOC COMMITTEES AND TASK FORCES - The Board may, by resolution from time to time, appoint or otherwise enable the establishment of AD HOC Committees or Task Forces of the Board in order to accomplish some specific purpose, which is deemed beyond the scope of the Standing Committees. Sub - Section a: Chairperson - The President of the Board shall appoint from among the Directors, Officers or Agents to the Board, the convener for such AD HOC Committees and Task Forces and shall, in concert with the Resolution of Page 9 of 12 Big Island Substance Council Bylaws — Revised April ,1999 ARTICLE X FISCAL YEAR The fiscal year of the Corporation shall begin on the first day of July and end on the last day of June in each year. Adopted this /9 day of The Big Island Substance Abuse Council: By ARTICLE XI DISSOLUTION The Board may at any time, voluntarily dissolve the Corporation in a conveyance of its assets and property to any other Corporation holding a Charter from the State of Hawaii or other state for purposes not of individual profit after first satisfying any corporate debts, provided that assets and property so conveyed shall be used by the grantee of purposes similar to those of the conveying Corporation and provided further that the Corporation receiving the assets of this Corporation qualifies with the Internal Revenue Service as a charitable Corporation and contributions thereto are deductible. Said conveyance, if made, shall be determined by a three - fourths (3/4) vote of the Directors present and voting at a regular or special meeting provided written notice of said dissolution has been sent to the members of the Board at least seven (7) days prior to the time the vote is to be taken. The Board shall by resolution, designate the name and location of the charity corporation to be the recipient of the Big Island Substance Abuse Council assets and property. ARTICLE XII AMENDMENTS These Bylaws or any portion thereof may be altered, amended or repealed or new Bylaws may be adopted by the affirmative vote of three - fourths <3/4) majority of the Directors present at any regular or special meeting of the Board at which a quorum is present provided that written notice of such alteration, amendment, repeal or addition shall be given to each Director at least fifteen (15) days prior to any such meeting. Attest ts: President / tltecretary Page 12 of 12 ,19 9 w