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HomeMy WebLinkAboutCOM 0667.011 1998-2000.4 Stephen K. Yamashiro Mayor County of Tipthaii 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) HUMAN SERVICES NONPROFIT GRANTS REVIEW COMMITTEE (HSNPGRC) FISCAL YEAR ENDING:June 30, 2001 DATE OF APPLICATION: GRANT APPLICATION FOR: Outreach /Education Program (Program Title) Legal Name of Organization: Bridge House, Inc. ✓ 4 /i3 S ca a^+^R�I � .. ✓50nv1.561.1u.4' Harry A. Takahashi. Director Mailing Address: P.O. Box 2489, Kailua —Kona. HI 96745 Facility/Site Address: 78 - 6687 A Mamalahoa, Hwy, Holualoa, HI 96725 Director /Site Manager: Cheryl Taupu Phone: 808 322 - 3305 Organization President: Walter Welton Phone: 808 329 - 7079 Contact Person (Grant Writer) Cheryl Taupu Phone: 808- 322 -3305 Amount of request for County funds: Total annual budget of organization: Has the applicant applied for any other funds from the County of Hawaii this fiscal year? 0 Yes $ 16,448.00 s 297,463.00 Source /Department: if No Agency /Program(s): 0 Social Services 0 Youth Programs (. Elderly Programs Check Category (ies) v Culture and Arts CS Education d Other, Drug and:Alcohol Rehabilitation Briefly, define the program for which funding is being requested: Outreach /Education Program to disenfranchised substance abusers. I S. K. Schutte Deputy Comm, File No._ QA/vl Ref. Ref. Date FEB 2 3 2000 J I. II. OUALIFYINGONDARDS FOR APPLICANTS An applicant must meet all of the following standards: • • 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. • Have a governing 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. • Be 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 • IV. OUARTERLY ALZOCATION Under no circumstances shall grant funds be disbursed in a lump sum payment. Grant funds will be disbursed to Grantees only through a quarterly allocation process. The disbursement of grant funds can be formulated on an equal quarterly apportionment basis. V. GRIEVANCE PROCEDURE The applicant will adopt and maintain a grievance procedure to assure proper 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 3 • Bridgg House. Inc. (Legal Name of Organization) hereby agrees to administer the Outreach /Education Program (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 'I HE 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. S 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! ign tore of President/Chairperson Signature of E 4 /ac. =0-e Date Date e PROGRAM /SERVIODESCRIPTION A. Overview: • 1. Describe the program for which funding is being requested. Bridge House is a therapeutic living and vocational skill building program, which offers substance abuse treatment services to individuals wishing to start a new life free from the disease of addiction. Therapeutic Living services include a safe and clean living environment, intake, assessment, service planning, individual and group skill building, transportation, referral, linkage, monitoring, advocacy and follow -up. Vocational Skill Building services are provided through a unique partnership with Bridge House Nursery Inc., in a commercial plant nursery. Residents are given the opportunity to participate in 15 hours per week of supervised agricultural activities, which have been developed to build or improve job skills and assist in the development of behaviors and attitudes needed for acquiring and maintaining employment upon discharge from Bridge House. The Outreach/Education program targets disenfranchised individuals wanting services, who disenfranchised and normally do not access substance abuse services on their own. Services through this program include, but are not limited to referral to substance abuse treatment, help in obtaining public benefits, and information on 12 step programs and meeting schedules. The goals of the Outreach/Education program are; 1. To offer early intervention service to chronic substance abusers. 2. To offer services to indigent individuals to help improve their health. 3. Identify vocational, education, financial and housing needs of residents prior to discharge. 4. Provide follow -up services to monitor and aid graduates as needed to prevent relapse and collect data on the efficacy of the programs of Bridge House. 2. What unique or significant services will be provided? Bridge House continues to be the only agency providing residential type services for substance abusers in West Hawaii. Of the three agencies providing therapeutic living services statewide, Bridge House is the only agency that has a vocational skill building component built into its overall program, and is the only agency that has an Outreach/Education program. The programs of Bridge House have been developed to enhance life skills, vocational skills and recovery from substance abuse, thereby freeing addicted men and women from the bondage of addictions and the resulting health and social problems. 3. What specific outcomes are to be achieved? Therapeutic Living and Vocational Skill Building Program a. 65% of all residents admitted will successfully complete /receive a clinical discharge from Bridge House. b. 90% of all residents clinically discharged will remain in substance abuse treatment until clinically discharged. c. 50% of all residents clinically discharged will remain abstinent at six months post discharge. d. 50% of all residents receiving a clinical discharge will be employed, in school and/or job training six months post discharge. a , e. 50% of all reside tts receiving a clinical discharge will di4f}fonstrate improved independent living skills as evidenced by re- integration into the community. f. 75% of all residents receiving a clinical discharge will have no new arrests at six months post discharge. g. 40% of all residents receiving a clinical discharge will be involved in self -help or community support groups at six months post discharge. Outreach /Education Program a. 50% of the individuals contacted will access substance abuse treatment. b. 50% of individuals admitted into Bridge House through this program will successfully complete /receive a clinical discharge. c. 90% of the program participants receiving a clinical discharge will remain in substance abuse treatment until clinically discharged. d. 30% of the program participants will remain abstinent at six months post discharge. e. 20% of the program participants receiving a clinical discharge will be employed, in school and /or job training at six months post discharge. f. 50% of the program participants receiving a clinical discharge wii demonstrate improved independent living skills as evidenced by re- integration into the community. 75% of the program participants receiving a clinical discharge will have no new arrests six months post discharge. h. 40% of all this programs participants receiving a clinical discharge will be involved in self - help or community support groups at six months post discharge. 4. How will the proposed program empower participants /clients to become self - sufficient and facilitate positive social change? It has always been our belief that in order of residents to be successful in re- entering our community, healthy lifestyles, vocational skills, recovery skills and the 12 -step program need to be developed and or enhanced. To that end, Bridge House offers residents guidance from staff and other community members, which empowers residents to become self - sufficient. B. Problem/Need: The Outreach/Education program provides individuals who are disenfranchised, valuable information needed to facilitate healthy lifestyle choices and positive social changes. Additionally, individuals referred to Bridge House Therapeutic Living and Vocational Skill Building program are provide extra help during the re- integration period and up to six months post discharge to facilitate self - sufficiency and provide support so the individual can maintain sobriety. 1. What is the problem/need the program is designed to meet? Most health and human service providers recognize the need for substance abuse services to disenfranchised substance abusers. These include homeless individuals, individuals living in isolated communities and ethnically diverse populations who do not normally seek help and in fact may only seek help after repeated visits to the hospital emergency room from injuries or illness related to substance abuse; and repeated arrest for substance abuse related charges. Recently, there have been articles and public meetings regarding the "homeless problem" in West Hawaii. Most of the homeless are chronic substance abusers, or sell (deal) drugs to by food and /or "feed" their alcohol and /or drug addiction. The Outreach /Education program is designed to offer information and services to facilitate lifestyle changes that helps people such as the homeless, become contributing members of our communities. • • • 2. Who is the target population and what are the specific needs? The target population are men and women 18 years of age or older with distinct characteristics that separates them from the general population. Most of these individuals are chronic, sever substance abusers who: ❑ have little or o financial resources ❑ may have criminal records and current or pending court cases ❑ have a multitude of medical and /or dental problems ❑ have mental health problems ❑ •are homeless ❑ are unemployed or underemployed ❑ lack employment skills ❑ are educationally deficient ❑ lack family and community support systems to help them get into and remain in recovery This population requires strong case management services while they receive substance abuse treatment services. Bridge House is staffed by highly skilled individuals to ensure that residents receive the services and support they need. 3. What are the geographical area(s) to be served, facilities and hours of operation? Bridge House serves the Big Island. Referrals are received from the neighbor islands, but preference is given to residents of West Hawaii. Bridge House is located in a pleasant rural environment, on 7.5 acres of agriculturally zoned land in Kahaluu Mauka, North Kona. The main facility is a large 4- bedroom house equipped with 2 large restrooms, a large kitchen, living and dining room areas that can accommodate 15 residents comfortably. On the grounds adjacent to the main structure are two cottages with adequate living space to accommodate five residents each. There are agricultural buildings that are being utilized for the vocational skill building program. Bridge House is staffed 24 hours a day, seven days a week. Normal business hours are between 8:30 AM and 4:30 PM on weekdays, except holidays. C. Collaboration /Coordination: 1. What specific measures will be taken to collaboratelcoordinate with other community resources to achieve maximum program efficiency and cost effectiveness? Bridge House has a lengthy history of working collaboratively with other resources in the community. Working as part of a local, as well as statewide team ensures that the residents of Bridge House receive quality services in an efficient cost effective manner. The community services we work with include, but are not limited to: Kona Community Hospital Kapiolani Child Protection Team Patients receive detox services and are referred to Bridge House as part of a continuum of care. Staff and residents also volunteer as speakers for in- service training for hospital staff. This agency refers pregnant and parenting females to Bridge House. Additionally, all residents with children are offered parenting class, once per week for six weeks. Kailua -Kona Learning West Hawaii Counseling Services Dept. of Human Services /CPS Dept. of Human Services/ Family and Adult Services Med -QUEST Family Support Services Big Island Substance Abuse Council (BISAC) Drug Addiction Service Of Hawaii (DASH) Care -A -Van NA /AA D. Goals and Obiectives: This agency provides res with a variety of educational services, including literacy classes, computer classes, math Gasses, driver's licensing & CDL classes and resume writing class. This agency makes and receives referrals to Bridge House. Clients are dually diagnosed with mental illness and substance abuse. Refers clients to Bridge House as part of their case plan to attain long term recovery and reunification with their children. Works closely with Bridge House to ensure that residents receive temporary public benefits such as financial and food stamp assistance. We are the only agency with a designated Income Maintenance Worker. Bridge House works closely with this agency to ensure that residents receive needed medical insurance Bridge House provides time and facilities for this agency to facilitate supervised visits between parents with children under CPS supervision. Works cooperatively with Bridge House to provide substance abuse treatment. Has a unique relationship with Bridge House and provides ORLAMM maintenance treatment and groups for opiate dependent residents. Recently opened intensive outpatient treatment similar to BISAC. Refers homeless individuals for residency. Assist residents in accessing dental care. (There are no dentists in West Hawaii who will see patients under QUEST.) Provides peer support and introduces residents to others in recovery and a fellowship that will help maintain life long recover. In working cooperatively with other agencies and community resources, we ensure that residents are provided a variety of services in a cost effective and efficient manner. If these services were accessed through private practitioners, most of the abovementioned services would be too expensive and out -of —reach for the majority of the residents of Bridge House. Additionally, due to the continued lack of adequate public transportation, Bridge House provides transportation services to and from all needed services, included out -of -area if needed. 2. How will these measures reduce or eliminate duplication of services to your designated target group? Because of the unique nature of the programs of Bridge House, duplication of any of the aforementioned services are non - existent. 1. What are the major goals/benchmarks of the proposed program? a. Ensure that the medical and psychological needs of at least 60 chemically dependent individuals are met expeditiously and without obstacles or barriers. b. Ensure that a minimum of 60 chemically dependent individuals receive substance abuse treatment services at the appropriate level of care. c. Assist a minim f 60 chemically dependent individu n developing a recovery plan and improve length of abstinence from alcohol and/or other drugs. d. Reduce reliance on public assistance with vocational and life skills development, resulting in re- integration into the community. e. Promote independence and life skill development for residents, resulting in improved ability to function independently in the community. f. Educate the community and its leaders on the impact of chemical dependency on businesses, healthcare systems, crime, families and the community at- large. g. Develop stronger advocacy for treatment of chemically dependency and increase support from the community towards this effort. 2. What specific objective /action steps are planned for each goal? a -I An individualized case plan is developed for each individual admitted into Bridge House. Each plan addresses the medical, psychological and financial need of the resident. a -II 50% of the individuals admitted through the proposed program will successfully complete /receive a clinical discharge. b-I 50% of the individuals contacted will receive referrals to substance abuse treatment. b-Il All individuals admitted into Bridge House through the proposed program will receive substance abuse treatment. b -Ill 90% of the individuals admitted into Bridge House through the proposed program will remain in substance abuse treatment until clinically discharged. c. 30% of the individuals admitted into Bridge House through the proposed program will remain abstinent at six months post discharge. d. 20% of the individuals admitted into Bridge House through the proposed program, receiving a clinical discharge will be employed, in school and /or job training at six months post discharge. e. 60% of the individuals admitted into Bridge House through the proposed program receiving a clinical discharge will demonstrate improved independent living skills as evidenced by re -entry into the community. f. 75% of the individuals admitted into Bridge House through the proposed program receiving a clinical discharge will have no new arrest at six months post discharge. g. 40% of the individuals admitted into Bridge House through the proposed program will be involved in self -help or community support groups at six months post discharge. 3. What is the timeline (start and end dates) for each action step? All timelines start from the date that the individual is contacted by the outreach worker and/or is admitted into Bridge House. Except for item b -II, all timelines end at six months follow -up post discharge. Item b-Il starts from the day the individual resident is admitted into Intensive Outpatient Treatment (IOP), and ends when the treatment provider clinically discharges the resident. 4. What significant client -centered outcome(s) will the program achieve? Include in your answer how many participants /clients will: a. Attain at least one personal program outcome; or b. Show measurable progress towards your program goals. a. See question D -2 b. Staff on a weekly basis measures each resident's progress. Progress is evaluated by participation in all scheduled activities, general attitude and behavior change; and progress in substance abuse treatment. Additionally, an individualized service plan is developed for each resident, and the goals and objectives stated in the G • E. Evaluation: serviced are continually being evaluated to d}75ure that all the goals are being met. All residents of Bridge House must pass through three phases. Phase I is the first six to eight weeks. In this phase residents are monitored closely and minimum outside contact is allowed. This is to facilitate the individual's need to focus only on recovery and lifestyle change. In Phase II, residents are allowed telephone and visitation privileges and allowed limited passes outside of Bridge House. In Phase III, residents begin their transition out of Bridge House and can find part-time employment. Residents are also given more time outside of Bridge House to find clean and sober housing and assimilate into the community. Residents apply for entrance into Phases II & III, and phase changes are primarily contingent upon the individuals progress in all aspects of the program. E. Service Delivery 1. What methodology will be used in the proposed program's delivery of service(s)? The programs of Bridge House in conjunction with community based services provide a "holistic" approach in the treatment of chemical dependency This approach provides essential opportunities for residents to practice life skill and job development, which must occur before the chemically dependent individual can become self - governing and return to the community as a productive member of society. The proposed program has been in existence since September of 1998. The outreach worker through street -based contact, and networking with other health and human service providers, physicians and hospital staff identifies substance abuser wanting help to start the recovery process. The outreach worker assesses the medical and psycho - social needs of the individual and provides the individual with options for substance abuse treatment and helps individuals access other needed services, as well as gives them information on 12 step meeting dates and times If an individual is qualified for the services of Bridge House, the outreach worker refers the individual for residency and works with staff throughout the resident's stay at Bridge House and provides follow -up visitation and contact until six months post discharge. 1. What process will be used to evaluate the program and service(s)? Bridge House uses a seven -step process to evaluate all programs and maintains quality assurance. These are: a. Development of individual service plans. b. Weekly staff evaluations of all residents. •c. Case discussions with other service providers. d. Quarterly and year -end reports to all service providers. e. Site visits by funding sources f. Offering consumer satisfaction surveys to all discharging residents. g. Distributing consumer satisfaction surveys to all service providers that Bridge House works with. 2. How will this process measure the goals, objectives, and outcome(s) specified in item D, 1-4? a. Developing a service plan gives the individual resident and Bridge House a road map to follow that ensures that the resident's needs are being met. 4 4 F. Program Fees: b. Weekly luations of all residents provide stafeopportunity to discuss the individual residents progress or lack of progress and the services the individual might need to continue to progress and /or strategies ways to help the individual to progress in his/her recovery. c. Case discussions with other service providers ensure that the residents are receiving appropriate services and alerts staff to areas that the individual may need help in. d. Documentation of services and site visits ensures that the program is being administered appropriately. e. Same as d. f. Consumer satisfaction surveys gives discharging residents the opportunity to give •written suggestions on how Bridge House can improve on services as well as tells Bridge House what is working. g. Survey from other service providers gives Bridge House an outsiders view of the services we offer and where we can make improvements. 1. Does your organization charge a membership fee for service participants? If yes, Describe or attach fee for service information? No 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; and The cost to provide services per participant and /or resident is $68.00 per day or $2,040 on a 30 -day month. During the initial assessment of all residents, a financial evaluation is done to evaluate the individuals financial situation and resources The majority to the individual contacted through the Outreach /Education program during the last fiscal year did not have the means to pay for services. H. Vi abili : The outreach worker helps all individuals access all available resources Upon acceptance into Bridge House, most residents are considered temporarily disabled and qualify for public welfare, and are eligible for financial, food stamps and medical assistance If the resident is eligible for public benefits, Bridge House charges that individual $240 per month on a 30 -day month or $8.00 per day. The remainder of the fees are paid for by various funding sources. b. Describe how you will ensure that all interested participants will be included despite an inability to pay the entire fee. It has always been the policy of Bridge House to accept all individuals needing help with substance abuse, regardless of their ability to pay for programs and services No one has ever been turned away because of their inability to pay. We hope to continue this policy and as long as there are agencies and concerned individuals willing to provide Bridge House with needed funds. 1. What is your justification or rationale for the expenditure of public funds for the proposed program? Substance abuse and drug /alcohol addiction are community wide problems effecting all social economic segments of our community. With the continued restrictions of managed care providers and continued lack of residential treatment facility on the Big Island, therapeutic living 9 I. Budget: *Please See Attached ORGANIZATION /AGENCY INFORMATION A. Board of Directors: 1. Has the organization's Board of Directors received formal training within the past two (2) fiscal years? [If yes]: Attach certification /verification of board training [If no]: a. What plans do you have to provide formal training to your Current Board of Directors? The Bridge House Board plans to send representatives to the upcoming Board training sponsored by the East Hawaii Health and Human Services Counsel and HIUW. Additionally, the Board is committed to having one scheduled Board meeting date as a training session. programs such as Bri house are the only viable option for fellow community members who need a safe, controlled environment to start the recovery process. The programs of Bridge House were developed to facilitate life long abstinence from chemical addictions and provide vocational skill building to help find and maintain employment and self - sufficiency. Intervention through the outreach /education program can effect behavior change and counter ill health and other problems associated with chronic substance abuse. 2. What are your financial and programmatic plans to sustain the proposed program beyond the upcoming fiscal year? Financial: Bridge House plans to continue accessing whatever funding sources are available as well as continue to work closely with the for -profit Bridge House Nursery in the production and sale of various plants. Programmatic: Bridge House plans to continue to provide therapeutic living and vocational skill building services to a maximum of 15 residents per day, and outreach /educational services to all in the community, as long as we financially able to do so. 1. Complete the attached Budget tables; and 2. Provide appropriate attachments, as indicated b. When will the next board training be completed? January 22, 2000. c. How will you provide formal training to newly arriving board members or board members who have missed scheduled training? All board members including new members will be required to attend training sessions. For those unable to attend, the Executive Committee will schedule a training session and /or individual board members will orient those unable to attend training sessions. 2. What are the primary roles and responsibilities of your organization's Executive Director? The Executive Director's primary roll is the implementation of all programs, services and policies as directed by the Board of Directors. Under the direct supervision of the President of the Board, the Executive director is responsible for the daily operations of the agency, as stated in the overall job description. This includes, but is not limited to: O Number of individuals screened 331 Number residents admitted 311 Number of women admitted 82 Number of Native Hawaiians admitted 55 Number of injection drug users admitted 24 Number of drug abusers only admitted 34 Number of alcohol abusers only admitted 37 Number of drug and alcohol abusers admitted 79 experience and fining in all areas of substance abuse atment; program and staff administration; knowledge of community resources; researching and obtaining appropriate funding; and representing the agency in the community. 3. What are the primary roles and responsibilities of your organization's Board of Directors? (Clarify role of executive officers vs. general membership.) The Board of Director's are primarily responsible for the overall governance of the organization through the development of appropriate policies and programs. This includes short and long term planning; development of the organizations structure; ensuring that appropriate services are being delivered; and fundraising. B. Past Performance: The general membership meets once per quarter and individual committees meet more frequently according the to needs of the organization. Executive officers form the core of the Executive Committee and assume leadership of all standing committees. Standing committees include the Finance Committee, Personnel Committee, Program Committee, and Fundraising Committee. All board members are encouraged to participate in at least one committee and members are invited to all committee meetings. 1. How effective has your organization /agency been in achieving program goals in the past two (2) fiscal years? Include the following information: a. Quantitative date on numbers served; and Bridge House consistently strives to achieves all the goals it has set for its self since its inception. But because of the nature of the disease of addiction it is very difficult to attain all the goals Bridge House has set for its programs. The following is data collected during fiscal years 1997 thru 1999. C. Financial: b. Qualitative data showing number and % of participants achieving measurable .outcomes. Of the 331 residents admitted 72% received clinical discharges, 100% of those clinically discharged completed substance abuse treatment, and 67% had jobs 6 months post discharge. 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? Bridge House has not experienced any changes in program operations since last fiscal year. Due to anticipated shortfalls in funding for the next fiscal year, Bridge House is restructuring its staffing eliminating the Program Directors position and redefining some of the duties of other staff • members. No programmatic changes are anticipated and services to residents will not be affected. 2. What is the status of all of your organizations major contracts or agreements for the coming year (employment agreements, office leases, primary grant revenue/supplier, etc.) The only change is with the Dept. of Health/ADAD contract, which is for four (4) years starting July 1, 1999, instead of two years. The office and housing for residents are secure for the next several years. As mentioned before, the only major change will be is staffing. As there are no employment agreements, we do not anticipate any difficulties because of the re- structuring. 3. How does the proposed program fit into your organization's long range financial plan? The outreach /education program is an integral component of the Bridge House long -range financial plan. This program fills the need in the community to provide early intervention and education to disenfranchised community member in order to lessen the detrimental effects of long term drug and alcohol abuse. D. Monitoring: 1. During the past two (20) fiscal years, what financial and or administrative monitoring has your organization received from any and all funding sources? Please list al monitoring sources, contact names and phone numbers. Dept. of Health Alcohol and Drug Abuse Division Akamine, Oyadamari & Kosaka 1 n Julio Lim Ken Willinger E. Alcohol, tobacco and Drug Workplace Policies and Information: 1- 808 - 962 -7506 Bert Akamine 1 -809 -941 -0041 1. How does your organization address alcohol, tobacco, and other drug prevention information dissemination as part.of your workplace and/or program environment? The whole premise of Bridge House is to provide substance abuse treatment services; therefore information on all substance abuse issues pervades all aspect of the Bridge House workplace, programs and service. • AGENCY /ORGANIZATION: Bridge House, Inc. PROJECT NAME: BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES Outreach /Education Program Pros ram Director Case Worker Rosenbloom Gutierrez Melina Outreach /Educator Gutierrez, Melina • dmin. Assistant Florence Fl. uerres Controller Nance Barbara Total Agency Budget FY 99 -00 FIT 43 750.00 F/T 33,000.00 F/T 20, 000.00 F/T 18 933.00 F/T 18,964.00 P/T 14 430.00 PIT 14 200.00 •P/T 14,420.00 FIT 5.00 P/T 3.00 177,697.00 Total Program Budget FY 99 -00 F/T 2,422.00 FIT 675.00 F/T 2,393.00 FIT 1,914.00 F/T 1 582.00 PIT 4 274.00 P/T 1,500.00 PIT 1,700.00 F/T 5.00 P/T 3.00 16,460.0 Total Agency Budget FY 2000 -01 FIT 43,750.00 *Position eliminated du 0.00 F/T 20,000.00 F/T 18 933.00 FIT 18,964.00 • P/T 14,430.00 PIT 14,200.00 PIT 14 420.00 F/T 4.00 P/T 3.00 144,697.00 Total Program Budget FY 2000 -01 F/T 2,422.00 0.00 FIT 2,393.00 F/T 518.00 F/T 1,582.00 P/T 4,274.00 P/T 1,500.00 P/T 700.00 F/T 4.00 PIT 3.00 13,389.00 0.00 FIT 2,393.00 0.00 0.00 P/T 4,274.00 P/T 0.00 PIT 32.00 Millar 1 P/T 3.• 9,121.00 s AGENCY /ORGANIZATION: Bridge House, Inc. TABLE 2 EMPLOYEE BENEFITS /PAYROLL TAXES PROJECT NAME: Outreach/Education Program 2 EMPLOYEE BENEFITS (TOTAL) Health Insurance Dental Insurance *Included in above Other Benefits (Specify) 3 PAYROLL TAXES (TOTAL) FICA 7.65 SUI (Unemployment Ins.) 4.05_% orkers' Compensation 4 DI (Disability) .0053 % TOTAL (To be reflected in Table 4) Total Agency Total Program Budget Budget F/Y 99 -00 F/T 99 -00 12,000.00 12,000.00 N/A 28,841.00 13,591.00 7,197.00 7,108.00 942.00 40,841.00 600.00 600.00 N/A 2,671.00 1,259.00 667.00 658.00 87.00 3,271.00 Total Agency Budget F/Y 2000 -01 1,200.00 12,600.00 N/A 23,484.00 11,089.00 5,860.00 5,788.00 767.00 24,684.00 Total Program Budget F/Y 2000 -01 630.00 630.00 N/A 2,173.00 1,024.00 542.00 536.00 71.00 2,803.00 Grant Request Only Projected Expenditures 315.0 315.0 N/A 1,480.00 698.00 369.00 365.00 48.00 1,795.00 • 7 A £ k t l�fi�s ��t''3.°,D,:az �hal5ht w,E.i. 'C..'v'}'.a � M � `1° fi y C , . 'S � , q4 , fa1 {te * " G * N n t tiw ', xs ", ` 3h .r x +v' _"" }���jj `". t M' '4 . aa x #a3 i t ..n.... Total Ag B FY 99 -00 :" r^. -z fir'• i f 4 t., y 3u34'T�i Total Program Budget FY 99 -00 f S . ' s t:fe1 °v .t�nve .v...%s�w.ra iP k Total Agency Budget FY 2000 -01 �y � VC i�L^[. - i�f4�.'.v Total Program Budget FY 2000 -01 � Ar .�.�i''l" 1 PROFESSIONAL FEES (TOTAL 5,567.00 650.00 7,250.00 500.00 250.00 Legal 150.00 150.00 250.00 0.00 100.00 Accounting /Bookkeeping 0.00 0.00 0.00 0.00 0.00 Audit Fees 5,417.00 500.00 7,000.00 500.00 150.00 " Administrative Fees °h 0.00 0.00 0.00 0.00 0.00 • Other 0.00 0.00 0.00 0.00 0.00 2 SUPPLIES (TOTAL) Office Program 4,294.00 1,250.00 897.00 250.00 250.00 0.00 19,335.00 1,275.00 0.00 3,260.00 280.00 0.00 1,260.00 260.00 0.00 Consumable 2,147.00 0.00 18,060.00 3,000.00 1,000.00 3 TELEPHONE 3,534.00 634.00 3,605.00 371.00 82.00 4 POSTAGE 8 FREIGHT 650.00 0.00 663.00 20.00 10.00 5 OCCUPANCY (TOTAL) 39,116.00 12,803.00 39,269.00 12,823.00 2,510.00 Rent 30,144.00 11,803.00 30,144.00 11,803.00 2,000.00 Utilities 7,572.00 1,000.00 7,725.00 1,020.00 510.00 Janitorial 0.00 0.00 0.00 0.00 0.00 " Repairs and Maintenance 1,400.00 0.00 1,400.00 0.00 0.00 6 EQUIPMENT (TOTAL) 500.00 0.00 1,000.00 0.00 0.00 " Purchase 0.00 0.00 400.00 0.00 0.00 " Rental 100.00 0.00 100.00 0.00 0.00 • Repairs and Maintenance 400.00 0.00 500.00 0.00 0.00 7 INSURANCE (TOTAL) 17,780.00 1,280.00 7,375.00 1,330.00 910.00 General Liability Fire Auto 2,780.00 0.00 3,000.00 480.00 0.00 400.00 3,000.00 0.00 3,150.00 500.00 0.00 420.00 400.00 0.00 210.00 NDOA (Board Insurance) 1,200.00 400.00 1,225.00 410.00 300.00 8 PRINTING 0.00 0.00 0.00 0.00 0.00 9 PUBLICATIONS /SUB. 100.00 0.00 100.00 0.00 0.00 10 TRAVEL (TOTAL) 856.00 0.00 856.00 0.00 0.00 Air Fare 656.00 0.00 656.00 0.00 0.00 Per Diem 100.00 0.00 100.00 0.00 0.00 Auto Rental 100.00 0.00 100.00 0.00 0.00 11 AUTO MILEAGE REIMBUR. 0.00 0.00 0.00 0.00 0.00 12 AUTO GAS PURCHASE 5,538.00 100.00 5,650.00 105.00 150.00 13 MEMBERSHIP DUES 100.00 75.00 100.00 75.00 0.00 "14 STAFF TRAINING 400.00 0.00 400.00 0.00 0.00 •15 OTHER Bank 3vs Ch • 10.00 10.00 10.00 10.00 0.00 Advertising 250.00 100.00 260.00 100.00 50.00 Licensin • /Permit/Fees 230.00 180.00 250.00 100.00 50.00 . - ` > ; 'z< 78,925.00 16,082.00 84,683.00 15,434.00 5,532.00 AGENCY /ORGANIZATION: Bridge House Inc. TABLE 3 DETAILS OF OTHER CURRENT EXPENSES PROJECT NAME: Outreach /Education Program AGENCY /ORGANIZATION: Bridge House, Inc. TABLE 4 SUMMARY OF PERSONNEL REQUIREMENTS Personnel Requirements: Salary($) and Number of Positions(P) able 1 TOTAL POSITION COUNT P Table 2 TOTAL SALARIES $ able2 EMPLOYEE BENEFITS/PAYROLL TAXES Total Agency Budget FY 99 -00 5 FIT 3 P/T 177,697.00 40,841.00 218,538.00 8 Total Program Budget FY 99 -00 5 F/T 3 P/T 16,460.00 3 271.00 19,731.00 8 Total Agency Budget FY 00 -01 4 F/T 3 P/T 144,697.00 24 684.00 169 381.00 7 Total Program Budget FY 00 -01 4 F/T 3 PIT 13,389.00 2,803.00 16,192.00 7 VIES Ai 9,121.00 1,795.00 10,916.00 7 TABLE 5 SUMMARY OF EXPENSES Total Budget Summary of Personnel Services and Other Current Expenses PROJECT NAME: Outreach /Education Program able 4 TOTAL PERSONNEL SERVICES able 3 TOTAL OF OTHER CURRENT EXPENSES Total Agency Budget FY 99 -00 218,538.00 78,925.00 297 463.00 Total Program Budget FY 99-00 19,731.00 16,082.00 35 813.00 Total Agency Budget FY 00 -01 169,381.00 84 683.00 254 064.00 Total Program Budget FY 00 -01 16 192.00 15,434.00 31 626.00 5,532.00 16 448.00 AGENCY /ORGANIZATION: Bridge House, inc. PROJECT NAME: Outreach/Education Program TABLE 6 Summary of Income Count of Hawaii State of Hawaii Federal Funds Private Foundations* United Wa Funds • missions Donations Fundraisin Pa Phone endin! Machines Service /Pro• ram Fees hint-girt reimbursement s uition ethers Please List TOTAL REVENUES 13,170.00 171 097.00 50,058.00 10,000.00 15,000.00 0.00 1,000.00 10,000.00 0.00 0.00 59,373.00 0.00 0.00 0.00 329 698.00 Total Pro. ram Amoun 13 170.00 0.00 0.00 0.00 15 000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 28 170.00 Amount Re • uested 16,448.00 171,097.00 50,058.00 10,000.00 24,000.00 0.00 271 603.00 Amount Pro'ected 0.00 2,000.00 12,000.00 0.00 0.00 63,000.00 0.00 0.00 0.00 77 000.00 $10,000 From private foundation is from Kapiolani Child Protection Team. This organizations pays for services for pregnant and parenting women. • • ( Stephen K. Yamashtro Mayor Yes No • • CS 2. • CS 3. • 0 4. 40 0 5. 40 0 6. it 0 7. 0 8. O' 0 9. if 0 IO. 40 0 11, 0 • 12. Agency: Bridge House, Prepared by: Certified by: Barbara Nance Print NameiTitle Cheryl Taupu • Inc. Print Name of Executive Director Countp of atuaii DEPARTMENT OF FINANCE 25 Aupum Street, Room 118 • Hilo. Hawaii 967204252 (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 I I 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, I certify that the agency has satisfactorily responded to each of the above questions and explained as needed I hereby certify that this information is true and correct to the best of my knowledge. Phone: 808_322 -3305 bate - Signature Date F • • Bridge House, Inc. and Subsidiary Consolidated Financial Statements June 30, 1998 Akamine, Oyadomari & Kosaki Certified Public Accountants, Inc. r I e House, Inc. and Subsidiary Contents Page Independent Auditors' Report 3 Financial Statements - Consolidated statement of financial position as of June 30, 1998 4 Consolidated statement of activities for the year ended June 30, 1998 5 Consolidated statement of functional expenses for the year ended June 30, 1998 6 Consolidated statement of cash flows for the year ended June 30, 1998 7 Notes to consolidated financial statements 8 To the Board of Directors Bridge House, Inc. Akamine, Oyadomari & I saki CERTIFIED PUBLIC ACCOUNTANTS, INC. Independent Auditors' Report We have audited the accompanying consolidated statement of financial position of Bridge House, Inc and Subsidiary as of June 30, 1998, and the related consolidated statements of activities, functional expenses and cash flows for the year then ended. These consolidated financial statements are the responsibility of the management of Bridge House, Inc. Our responsibility is to express an opinion on these consolidated 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 consolidated financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the consolidated financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall consolidated financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the consolidated financial position of Bridge House, Inc. and Subsidiary 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. Honolulu, Hawaii May 28, 1999 -3- 1440 Kapiolam Blvd., Suite 900, Honolulu, Hawaii 96814 Telephone (808) 941 -0500 FAX 941.0004 B ae House, Inc. and Subsidiary oidated Statement of Financial Positi as of June 30, 1998 Contingencies and commitments (Note H) Assets Cash $ 32,591 Grants receivable 26,330 Boarding fees receivable (Note B) 9,958 Accounts receivable 1,514 Prepaid expenses and other 3,810 Fixed assets, net (Note C, D and E) 165,349 Leasehold acquisition cost, net of accumulated amortization of $3,294 (Note H) 60,954 Total assets $ 300,506 Liabilities and Net Assets Accounts payable $ 7,888 Other liabilities 6,987 Obligation under capital lease (Note E) 964 Obligation under agreement of sale (Note D) 173,651 Total liabilities 189,490 Net Assets: Unrestricted 48,365 Temporarily restricted 62,651 • Total net assets 111,016 Total liabilities and net assets $ 300,506 The accompanying notes are an integral part of the consolidated financial statements. -4.. e House, Inc. and Subsidiar. nsolidated Statement of Activities for the year ended June 30, 1998 Changes in unrestricted net assets: Revenues - Contributions $ 15,440 Boarding fees (Note B) 70,643 Special events, net of $2,385 in direct costs 4,262 Interest, nursery sales, and other, net of $495 in direct nursery costs 10,529 Total unrestricted revenues 100,874 Net assets released from restrictions - Satisfaction of program restrictions Total net assets released from restrictions Total unrestricted revenues and other support Decrease in temporarily restricted net assets Increase in net assets Net assets at beginning of year Net assets at end of year The accompanying notes are an integral part of the consolidated financial statements. -5- 274,102 274,102 374,976 Expenses - Proeram 242,506 Management and general 105,304 Total expenses 347,810 Increase in unrestricted net assets 27,166 Changes in temporarily restricted net assets: Grant revenue 253,539 Contributions 500 Net assets released from restrictions (274,102) (20,063) 7,103 103,913 $ 111,016 Salaries Payroll taxes ' Employee benefits Total salaries and related expenses Co ae House,.Inc. and Subsidiaak ated Statement of Functional ExpeW for the year ended June 30, 1998 The accompanying notes are an integral part of the consolidated financial statements. -6- Management and Program General Total $ 132,012 $ 44,265 $ 176,277 15,785 5,293 21,078 7,923 2,657 10,580 155,720 52,215 207,935 Bad debt (Note B) 18,050 18,050 Interest - 15,998 15,998 Rent 14,959 787 15,746 Food 13,396 13,396 Professional services 9,533 3,190 12,723 Utilities 11,983 631 12,614 Supplies and materials 11,932 11,932 Insurance 2,642 5,676 8,318 Repairs and maintenance 6,401 116 6,517 Loss on disposal of fixed assets 2,109 2,109 4,218 Travel 967 42 1,009 Other 1,533 2,713 4,246 Total expenses before depreciation 231,175 101,527 332,702 Depreciation and amortization 11,331 3,777 15,108 Total expenses $ 242,506 $ 105,304 $ 347,810 t Cash flows from operating activities: Increase in net assets $ 7,103 Adjustments to reconcile increase in net assets to net cash provided by operating activities - Depreciation and amortization 15,108 Loss on disposal of fixed assets 4,218 Increase in grants receivable (3,316) Increase in boarding fees receivable (6,443) Increase in accounts receivable (1,514) Decrease in prepaid expenses and other 24 Decrease in accounts payable (465) Increase in other liabilities 5,252 12,864 Net cash provided by operating activities 19,967 Cash flows from investing activities: Purchases of fixed assets Refund of deposit on real property acquisition Net cash used in investing activities Cash flows from financing activities: Principal payments on obligation under agreement of sale Principal payments on obligation under capital lease Net cash used in financing activities Net increase in cash Cash at beginning of year Cash at end of year Supplemental Disclosure of Cash Flow Information: Interest paid during the year ge House, Inc. and Subsidia solidated Statement of Cash Flow for the year ended June 30, 1998 Supplementary Disclosure of Noncash Investing and Financing Activities: Real property acquired under agreement of sale Obligation under agreement of sale The accompanying notes are an integral part of the onsolidated financial statements. -7- (6,214) 852 (5,362) (9,349) (662) (10,011) 4,594 27,997 $ 32,591 $ 15,998 $ 227,148 $ 183,000 ate^- ---- -- Organization - Unrestricted Net Assets - Temporarily Restricted Net Assets - lege House, Inc. and Subsidiale Notes to consolidated financial statements NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Bridge House, Inc. is a non -profit organization incorporated in 1992, pursuant to the laws of the State of Hawaii, primarily to provide safe interim housing and a structured supportive setting in West Hawaii for recovering adult men and women with substance abuse problems. During the year ended June 30, 1998, 58 %, 20% and 10% of the Organization's revenues were received from pass - through federal grants, boarding fees, and foundation ,grants, respectively. The Organization's grants receivable at June 30, 1998, were primarily from the State of Hawaii and are expected to be collected during the following year. Principles of Consolidation - The consolidated financial statements include the accounts of the Bridge House, Inc and its wholly -owned subsidiary Bridge House Nursery, Inc. Bridge House Nursery, Inc. is a for -profit corporation incorporated in 1995 to produce and sell plants and to provide vocational training to the Organization's residents. During the year ended June 30, 1998, operations of Bridge House Nursery, Inc. were not significant. All significant intercompany balances and transactions have been eliminated in consolidation. • The Organization reports contributions as changes in unrestricted net assets unless donor restrictions specify how the donated assets must be used. The Organization reports support from grants as changes in temporarily restricted net assets if they are received with stipulations that limit the use of the assets. When the support is expended within the terms of the restrictions provided for in the grant agreements, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions. - At June 30, 1998, temporarily restricted net assets consisted of the following support which are limited to use in the Organization's substance abuse treatment program. Government grants Foundation grants and other 8- $ 32,519 30,132 $ 62,651 r r B e House, Inc. and Subsidiary Notes to consolidated financial statements NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Permanently Restricted Net Assets - The Organization reports contributions as permanently restricted support if they are received with the stipulation that the principal be maintaineH intact in perpetuity with only the income to be utilized. At June 30, 1998, there were no permanently restricted net assets. • Basis of Accounting - The financial statements of Bridge House, Inc. and Subsidiary are prepared on the accrual basis of accounting. Cash The Organization maintains its cash balances at a Hawaii based financial institution. Insurance for its accounts at this financial institution are provided by the Federal Deposit Insurance Corporation up to $100,000. For the purposes of the statement of cash flows, the Organization considers all certificates of deposits with an original maturity of three months or less to be cash equivalents. Fixed Assets - Fixed assets are capitalized at cost, if purchased, or at the fair market value on the date of donation, if contributed. Depreciation is provided over the estimated useful lives of the assets on a straight - line basis. Equipment under capital leases are amortized over the lease term on a straight -line basis. Such amortization expense is included with depreciation expense. Donated Materials and Services - The Organization has not reflected in the consol dated fmancial statements, the incidental materials and services received in connection with the Organization's program and management and general activities since these donations do not meet the revenue recognition criteria under generally accepted accounting principles. Use of Estimates - The consolidated fmancial statements are prepared in conformity with generally accepted accounting principles, and, accordingly, include amounts that are based on management's estimates and judgments. -9- •dge House, Inc. and Subsidi• Notes to consolidated financial statements NOTE B - BOARDING FEES RECEIVABLE' The primary source of income for the Organization's residents is public assistance received from the State of Hawaii. Accordingly, realization of the Organization's boarding fees receivable is generally contingent upon the resident's ability to qualify for, and receive, public assistance from the State of Hawaii. NOTE C - FLXED ASSETS At June 30, 1998, fixed assets consisted of the following. NOTE D - AGREEMENT OF SALE NOTE E - CAPITAL LEASE Building Equipment (see Note E) Vehicles Less accumulated depreciation and amortization Year ending June 30 - 1999 2000 2001 10- $ 162,900 17,745 8.533 189,178 (23,829) $ 165,349 In August 1997, the Organization acquired the leasehold interest in land located in Kona, Hawaii and the fee interest in the related buildings and improvements for $227,148. This property is utilized as the site of the Organization's facilities. The acquisition was fmanced with a $183,000 agreement of sale maturing in August 2000, payable to the seller in monthly payments of $2,500 with interest at a rate of 10.5 %. Annual maturities of the agreement of sale are as follows: $ 12,350 13,711 147.590 $ 173,651 The Organization leases office equipment under a noncancelable lease agreement expiring in 1999. The Organization has classified and recorded the lease agreement as a capital lease in accordance with Financial Accounting Standards Board Statement No. 13. This statement, in effect, provides that leases which transfer substantially all of the benefits and risks of ownership should be accounted for by the lessee as an acquisition, of an asset and the related lease obligation as a liability. • NOTE E - CAPITAL LEASE (continued) Future minimum lease payments for assets under this capital lease at June 30, 1998, are as follows: Equipment under capital leases at June 30, 1998 aggregated $1,678 (net of accumulated amortization of $717) and is included into fixed assets. Interest and amortization expenses attributable to this capital lease aggregated $167 and $342, respectively, during the year ended June 30, 1998. NOTE F - TAX STATUS NOTE H - LAND LEASE edge House, Inc. and Subsidiaill Notes to consolidated financial statements Total minimum lease payments for the year ending June 30, 1999 Less amount representing interest at 12.58% $ 1,038 (741 Present value of net minimum lease payments $ 964 Bridge House, Inc. is recognized by the Internal Revenue Service as an organization exempt from Federal income tax under Section 501(c)(3) of the Internal Revenue Code. NOTE G - FUNCTIONAL EXPENSE ALLOCATION The cost of providing the Organization's programs and other activities have been summarized on a functional basis in the statement of activities. Substantially all of the Organization's costs have been allocated between program and management and general expenses. In connection with the acquisition of the fee interest in buildings and improvements, the Organization paid $64,248 to acquire the leasehold interest in a land lease (see Note D). The leasehold acquisition cost is being amortized on a straight -line basis over the lease term. The lease agreement expires in April 2014 and provides for annual lease payments at predetermined amounts, with increases in 5 year increments. At June 30, 1998, lease payments for the remaining lease term are as follows: Year ending June 30 - 1999 2000 2001 2002 2003 Thereafter 1 1- Amount $ 1,995 1,995 1,995 1,995 1,995 21.470 $ 31.445 • • BRIDGE HOUSE, INC. (A Hawaii Non-Profit Corporation) AUDITED COMBINED FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 1999 t . /C2 tcwa,t g�S 1043 Makawao Avenue, Suite 205 Makawao, Hawaii 96768 (808) 572-2978 • To the Board of Directors of Bridge House, Inc. Kailua Kona, Hawaii 96745 alb. de9n-frila Foratian 1045. aaraa Sd oenae,• .°idle 205 ✓f6al' Lalaaa Zcoae 96768 ..9.(oae 808 57s- 2'978 .�a¢ 80B 572- 8007 INDEPENDENT AUDITORS' REPORT ON THE COMBINED FINANCIAL STATEMENTS We have audited the accompanying combined statements of financial position of Bridge House, Inc. (a nonprofit organization) and Bridge House Nursery, Inc (a Hawaii corporation) as of June 30, 1999, and the related combined 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. 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 combined financial statements referred to above present fairly, in all material respects, the financial position of Bridge House, Inc. and Bridge House Nursery, Inc. as of June • 30, 1999, and the changes in their net assets and their cash flows for the year then ended in conformity with generally accepted accounting principles. Makawao, Hawaii October 27, 1999 CURRENT ASSETS Petty Cash Food Stamps Total Cash Accounts Receivable Prepaid Insurance Total Current Assets FIXED ASSETS (Note 2) Building (Note 5) Furniture and Equipment Leased Vehicle (Note 6) Vehicle Leasehold Improvements Accumulated Depreciation Net Fixed Assets OTHER ASSETS Lease Acquisition Cost (Note 5) Accumulated Amortization Total Other Assets TOTAL ASSETS BRIDGE HOUSE, INC. Combined Statement of Financial Position June 30, 1999 ASSETS Bridge House, Bridge House Inc. Nursery, Inc. Total $ 200 $ 100 $ 300 1,389 • 1,389 1,589 100 1,689 42,915 42,915 2,214 2,214 46,718 100 46,818 162,900 162,900 17,033 712 17,745 27,782 27,782 8,439 8,439 2,096 2,096 55,350 163,612 218,962 (17,767) (10,605) (28,372) 37,583 153,007. 190,590 64,581 64,581 (3,855) (3,855) 60,726 60,726 84,301 $ 213,833 $ 298,134 The accompanying notes and Auditors' report are an integral part of these financial statements. Page 2 • 4 • CURRENT LIABILITIES • • BRIDGE HOUSE, INC. Combined Statement of Financial Position June 30, 1999 LIABILITIES AND NET ASSETS Bridge House, Bridge House Inc. Nursery, Inc. Total Bank Overdraft $ 9,877 $ (957) $ 8,920 Accounts Payable 4,981 682 5,663 Lease Payable - Current Portion (Note 6) 5,301 5,301 Agreement of Sale - Current Portion 13,711 13,711 Total Current Liabilities 20,159 13,436 33,595 LONG -TERM LIABILITIES Lease Payable (Note 6) 18,677 18,677 Agreement of Sale (Note 5) 147,663 147,663 Total Long -Term Liabilities 18,677 147,663 166,340 NET ASSETS (Note 3) Unrestricted Net Assets 45,465 52,734 98,199 Temporarily Restricted Net Assets 0 0 0 Permanently Restricted Net Assets 0 0 0 Total Net Assets 45,465 52,734 98,199 TOTAL LIABILITIES AND NET ASSETS $ 84,301 $ 213,833 $ 298,134 The accompanying notes and Auditors' report are an integral part of these financial statements. Page 3 PUBLIC SUPPORT AND REVENUE State Deparanent of Health U.S. Dept. of Housing & Urban Devel. Program Charges Hawaii Island United Way County of Hawaii Tide 4B for Women Nursery Sales Food Stamp Income Contributions Hawaii Community Foundation Interest Income Other Income • • BRIDGE HOUSE, INC. Combined Statement of Activity For the Year Ended June 30, 1999 Total Public Support and Revenue 299,671 Bridge House, Bridge House Inc. Nursery, Inc. Total $ 165,240 $ 165,240 48,600 48,600 38,047 38,047 15,000 15,000 14,000 14,000 10,404 10,404 $ 9,690 9,690 5,567 5,567 2,250 2,250 372 372 175 175 16 16 9,690 309,361 EXPENSES Programs: Supportive Living and Transitional Housing 254,484 254,484 Nursery 10,270 10,270 Total Programs 254,484 10,270 264,754 Supporting Services 45,283 24,193 69,476 Total Expenses 299,767 34,463 334,230 Excess Expenses over Revenue $ (96) $ (24,773) $ (24,869) The accompanying notes and Auditors' report are an integral part of these financial statements. Page 4 • '3 J • Total Expenses • • BRIDGE HOUSE, INC. Statement of Functional Expenses - Bridge House, Inc For the Year Ended June 30, 1999 Program Supporting Services Services Total Salaries and Wages $ 144,517 $ 29,097 $ 173,614 Payroll Taxes 16,906 3,404 20,310 Supplies 10,085 1,991 12,076 Health Insurance and Benefits 9,874 1,988 11,862 Provisions 10,645 10,645 Utilities 7,046 1,173 8,219 Uncollectible Client Accounts 25,482 25,482 Professional Fees 6,321 1,581 7,902 Insurance 4,709 2,146 6,855 Depreciation 4,929 870 5,799 Food Stamp Expense 5,641 5,641 Repairs and Maintenance 2,758 487 3,245 Telephone 2,664 470 3,134 Continuing Education and Travel 1,911 1,911 Other Expenses 157 1,062 1,219 Interest Expense 923 923 Postage and Delivery 514 91 605 Small Equipment Purchases 325 325 $ 254,484 $ 45,283 $ 299,767 The accompanying notes and Auditor's report are an integral part of these financial statements. Page 5 S BRIDGE HOUSE, INC. Statement of Functional Expenses - Bridge House Nursery, Inc. For the Year Ended June 30, 1999 Supplies Insurance Depreciation Lease - Bishop Estate Amortization General Excise Taxes Other Expenses Interest Expense Program Services $ 517 310 5'572 3 871 Total Expenses $ 10 270 Supporting Services Total $ 6 $ 523 310 5,572 3,871 3,855 3,855 1,284 1,284 894 894 18,154 18,154 24,193 $ 34,463 The accompanying notes and Auditors' report are an integral part of these financial statements. Page 6 0 Total Expenses • • BRIDGE HOUSE, INC. Statement of Functional Expenses - Combined For the Year Ended June 30, 1999 Program Supporting Services Services Total Salaries and Wages $ 144,517 $ 29,097 $ 173,614 Payroll Taxes 16,906 3,404 20,310 Supplies 10,602 1,997 12,599 Health Insurance and Benefits 9,874 1,988 11,862 Provisions 10,645 10,645 Utilities 7,046 1,173 8,219 Uncollectible Client Accounts (Note 4) 25,482 25,482 Professional Fees 6,321 1,581 7,902 Insurance 5,019 2,146 7,165 Depreciation 10,501 870 11,371 Food Stamp Expense 5,641 5,641 Lease - Bishop Estate 3,871 3,871 Amortization 3,855 3,855 Repairs and Maintenance 2,758 487 3,245 Telephone 2,664 470 3,134 Continuing Education and Travel 1,911 1,911 General Excise Taxes 1,284 1,284 Other Expenses 157 1,956 2,113 Interest Expense 19,077 19,077 Postage and Delivery 514 91 605 Small Equipment Purchases 325 325 $ 264,754 $ 69,476 $ 334,230 The accompanying notes and Auditors' report are an integral part of these financial statements. Page 7 Net Assets, June 30, 1999 BRIDGE HOUSE, INC. Combined Statement of Changes in Net Assets For the Year Ended June 30, 1999 Net Assets, June 30, 1998 $ 111,016 Valuation Adjustementh to the Nursery 12,052 Excess Expenses Over Revenues (24,869) $ 98,199 The accompanying notes and Auditors' report are an integral part of these financial statements. Page 8 cr. t J CASH FLOWS FROM OPERATING ACTIVITIES CASH FLOWS USED BY INVESTING ACTIVITIES CASH FLOWS PROVIDED BY FINANCING ACTIVITIES Capital Lease Payments Agreement of Sale Payments Net Increase (Decrease) in Cash for the Year CASH BALANCE, BEGINNING OF YEAR CASH BALANCE, END OF YEAR • • BRIDGE HOUSE, INC. Combined Statement of Cash Flows For the Year Ended June 30, 1999 Bridge Bridge House House, Inc. Nursery, Inc. Total Cash Received from Government Agencies $ 215,542 $ 215,542 Cash Received from Nongovernmental Contracts, • Grantors, Donors and Other Receipts 26,698 26,698 Program and Nursery Receipts 21,094 39,834 60,928 Interest Received 175 175 Cash Paid to Employees and Vendors (298,277) (25,508) (323,785) Net Cash Provided (Used) by Operating Activities (Note 7) (34,768) 14,326 (20,442) Purchase of Fixed Assets (2,096) (239) (2,335) (4,768) (4,768) (12,277) (12,277) (41,632) 1,810 (39,822) 33,344 (753) 32,591 $ (8,288) $ 1,057 $ (7,231) The accompanying notes and Auditors' report are an integral part of these financial statements. Page 9 Note 1. ORGANIZATION Bridge House, Inc. was incorporated in November 1990 as a non -profit corporation under the laws of the State of Hawaii. The Agency's mission is to develop, maintain and operate a residential institution for recovering alcoholics and other substance abusers, and to provide them with treatment to help reintegrate them into society as productive citizens. Bridge House Nursery, Inc. is a 100% wholly owned for -profit subsidiary of Bridge House, Inc. The residents of Bridge House, Inc. work at the nursery, and the agricultural products (primarily tomatoes and basil are sold to the public. The nursery was incorporated in 1996. Bridge House, Inc. 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. Note 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Consolidation of Related Entities The accompanying combined financial statements include the accounts of Bridge House Nursery, Inc. This company is related through common ownership, and both organizations are collectively referred to as the "Organization." All significant intercompany balances and transactions have been eliminated in combination. Revenue and Expense Recognition: • Bridge House, Inc. • Bridge House, Inc. 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 government grants and contracts, revenue is recognized as the - applicable requirements are fulfilled. Accounts Receivable represents revenue earned and not yet received. Property and Equipment: Notes to the Financial Statements June 30, 1999 Property and equipment are stated at cost. Depreciation is computed on the straight -line basis over the estimated useful lives of the assets. 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 ti a specific purpose. Page 10 a Note 3. NET ASSETS Bridge House, Inc. has conformed to Statement of Financial Accounting Standards (SFAS) No. 117, "Financial Statements of Not - for -Profit Organizations ". Accordingly, the Agency 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. Grants and other contributions of cash and other assets are reported as temporarily restricted support if they are received with donor stipulations that limit the use of the donated assets. When a donor restriction expires, that is, when a stipulated time restriction ends or purpose restriction is accomplished, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions. The Agency reports restricted contributions whose restrictions are met within the year as unrestricted support; consequently, the net assets were all unrestricted as of June 30, 1999. Note 4. USE OF ESTIMATES 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. Write -off of Uncollectible Accounts — During the year ended June 30, 1999, management wrote off boarding fees that were considered uncollectible. The realization of the boarding fees is generally contingent upon the resident's ability to qualify for, and receive, public assistance from the State of Hawaii. Note 5. AGREEMENT OF SALE • Bridge House, Inc. • Notes to the Financial Statements June 30, 1999 In August 1997, the Organization acquired a leasehold interest in the land on which its nursery is situated, and a fee interest in the related buildings and improvements for $227,148. The acquisition was financed with a $183,000 agreement of sale, maturing in August 2000, payable to the seller in monthly installments of $2,500, with interest at a rate of 10.5 %. Annual maturities of the agreement of sale are as follows: Year Ending June 30 Amount 2000 $ 13,711 2001 147.663 Page 11 $161,101 • Year Ending June 30- 2000 2001 2002 2003 Thereafter Note 6. CAPITAL LEASE PAYABLE Total minimum lease payments Amount representing interest Bridge House, Inc. • Notes to the Financial Statements June 30, 1999 Note 5. AGREEMENT OF SALE (Continued) The leasehold interest in the land was valued at $64,581. The leasehold acquisition cost is being amortized on a straight -line basis over the lease term. The lease agreement expires in April 2014 and provides for annual lease payments at predetermined amounts, with increases in five year increments. At June 30, 1999, lease payments for the remaining lease term are as follows: $___2127.8 978 Page 12 Amount $ 1,995 1,995 1,995 1,995 21,470 $ 29,450 In November 1998, the Organization acquired a van under the provisions of a long -term lease. The minimum lease payments relating to the vehicle have been capitalized. The lease expires in November 2003. The future minimum lease payments under capital lease and the net present value of the future minimum lease payments at June 30, 1999 are as follows: $ 26,620 (2,642) Present Value of Net Minimum Lease Payments $ 23,978 Less: Current Portion ( 5,301) Long -Term Capital Lease Obligation $$8.677 The following are maturities of long -term lease payments for each of the next five years: June 30, 2000 $ 5,301 June 30, 2001 5,476 June 30, 2002 5,657 June 30, 2003 5,843 June 30, 2004 1 70 v a • Bridge House, Inc. • Notes to the Financial Statements June 30, 1999 Note 7. RECONCILIATION OF EXCESS EXPENSES OVER REVENUE AND SUPPORT WITH NET CASH USED BY OPERATING ACTIVITIES Excess Expenses Over Revenues $( 24,869) Adjustments to reconcile change in unrestricted net assets to net cash used by operating activities: Depreciation 11,371 Amortization 3,855 Other 1,930 Increase in Accounts Receivable ( 5,113) Decrease in Prepaid Expenses 1,596 Decrease in Accounts Payable ( 2,225) Decrease in Accrued Expenses ( 6.987) Net Cash Used by Operating Activities S1_2_0,4421 Bridge House, Inc. entered into a non -cash transaction during the year. The agency capitalized a lease for a van in the amount of $27,482 (see Note 5). Note 8. DONATED SERVICES The Agency receives a significant amount of donated services from its residents who are provided with vocational training. No amounts have been recognized in the statement of activities because the criteria for recognition under SFAS No. 116 have not been satisfied. Nevertheless, many volunteers have donated significant amounts of their time to Bridge House's activities. Note 9. CONCENTRATIONS During the year ended June 30, 1999, the Organization received approximately 55% of its revenue directly from State of Hawaii contracts. Significant reductions, if any, could have an adverse effect on the Organization's ability to continue operations. The ultimate determination of amounts received under these programs generally is based upon allowable costs reported to and audited by the government. Until such audits have been completed and a final settlement has been reached, there exists a contingency to refund any amount received in excess of allowable costs. Management believes that the probability of this occurring is remote. The Organization also received approximately 16% of its revenue from the U.S. Department of Housing and Urban Development (HUD). The Bridge House Nursery, Inc. also received all (100 %) of its revenue from a local distributor who is the president of the Nursery Board of Directors. Page 13 Bridge House, Inc. • Notes to the Financial Statements June 30, 1999 Note 10. FUNCTIONAL ALLOCATION OF EXPENSES The costs of providing the various programs and activities have been summarized on a functional basis in the statement of activities. Accordingly, certain costs have been allocated among the programs and supporting services benefited. Page 14 B chew It Plea" use IRS lab6ef 'motor sue N umber speaiicP.O. Name of organization BRIDGE HOUSE, INC. FORMERLY WEST HAWAII OPTIONS FOR LIVING D Employer Identification number 99- 0293418 o address D tu rrn Omum Fnm and street (or P.O. box if mad is not delivered to street address) BOX 2489 Room/suite E State registration number 30090880 Amended return gbre instruc- dens City, town, or post office, state, and ZIP+4 KAILUA —KONA, HI 96745 -2489 F Check • if exemption application is pending C. x w N `P Z• 4 Form UJ ' Oepamrientottheireasury . 410,11019evenue&Mce A For the 1997 calendar year. OR tax year period beginnin 0 Type of organization ♦ (J Exempt under 501(c) (3 )4 (insert number) OR • U section 4947(a)(1) nonexempt chartable trust Note: Section 501(c)(3) exempt organizations and 4947(a)(1) nonexempt charitable trusts MUST attach a completed Schedule A (Form 990). C Yes U No 11(a) Is this a group return filed for affiliates? (h) If 'Yes,' enter the number of affiliates for which this return is filed: - x C e x - .— •�•••• •• ••r•r.•v•• ••• ••t ✓\ • • V ••a L iv.. rv. r el^ Under section 501(c) of the Internal Revenue Code (except black lung benefit trust or p� foundation) or section 4947(a)(1) nonexempt charitSust Note: The organ may have to use a copy of this return to satisfy sta ► LHA For Paperwork Reduction Act Notice, see page 1 of the separate instructions. 722031 1 7/ 1 , 1997, and endin ng requirements. I If either box in H is checked 'Yes,' enter four -digit group exemption number (GEN) • J Accounting method' Cash n Accrual in Other (specify) • (c) Is this a secrete return filed by an organization covered by a group ruling? Yes r 1 No K Check here • Cif the organization's gross receipts are normally not more than $25,000. 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 require a complete return. Nate: Form 990 -EZ may be used by organizations with gross receipts less than $100 000 and total assets less than $250,000 at end of year. L M Revenue, Expenses, and Changes in Net Assets or Fund Balances 1997 This Form is Open to Public Inspection 6/3 1 Contnbutions, gifts, grants, and similar amounts received: a Direct public support b Indirect public support c Government contributions (grants) d Total (add lines la through lc) (attach schedule of contnbutors) (cash$ 269,479. noncash$ 2 Program service revenue including govemment fees and contracts (from Part VII, line 93) 3 Membership dues and assessments 4 Interest on savings and temporary cash investments 5 Dividends and interest from securities 6 a Gross rents 8a b Less: rental expenses c Net rental income or (loss) (subtract line 6b from line 6a) .. 7 Other investment income (descnbe • 8 a Gross amount from sale of assets other than inventory h Less: cost or other basis and sales expenses c Gain or (loss) (attach schedule) d Net gain or (loss) (combine line 8c, columns (A) and (8)) STMT 1 9 Special events and activities (attach schedule): a` Gross revenue (not including $ 0 • of contnbutions Leported on line 1a) 9a 6,647 . b Less: direct expenses other than fundraising expenses 9b 2,386. c Net income or (loss) from special events (subtract line 9b from line 9a) SEE STATEMENT 2 10 a Gross sales of inventory, less returns and allowances 10a h Less: cost of goods sold 10b c Gross profit or (loss) from sales of inventory (attach schedule) (subtract line 10b from line Oa) 11 Other revenue (from Part VII, line 103) 12 Total revenue (add lines 1d, 2, 3, 4, 5, Sc, 7, 8d, 9c, 10c, and 11) (A) Securities la lb 815. 15,125. 1c 253,539. 66 (8) Other 8a 8bI 4,218. 13 Program services (from line 44, column (8)) 14 Management and general (from line 44, column (C)) 15 Fundraising (from line 44, column (D)) 16 Payments to affiliates (attach schedule) 17 Total expenses (add lines 16 and 44, column (A)) .... _. ... _ . 18 Excess or (deficit) for the year (subtract line 17 from line 12) 19 - Net assets or fund balances at beginning of year (from line 73, column (A)) 20 Other changes in net assets or fund balances (attach explanation) 1d 2 3 4 5 Sc 7 8c <4,218.)i 8d 104 11 12 13 14 15 16 17 18 19 20 269,479. 70,643. 3. <4,218.> 4,261. 1,314. 341,482. 268,775. 65,138. 333,9 7,569. 110,337. 0. 21 Net assets or fund balances at end of year (combine lines 18, 19, and 20) 21 117,906. Form 990 (1997) a 3941 -30-97 (Rev. May 1995) pepanment t the Treasury '.enema] Revenue Service Please type or print. File the original and one py by the due to for filing ur return. Certai.. ....wise, Income, Information, and Other h<cums ► File a separate application for each return. • BRIDGE HO , INC. PORFMRLY WEST HAWAII OPTIONS Number, street (or P.O. box no. if mail is not delivered to street address) Name P.O. BOX 2489 City, town, or post office, state, and ZIP code. For a foreign address, see instructions. KAILUA —KONA, HI 96745 -2489 Nate: Corporate income tax return filers must use Form 7004 to request an extension of time to file. trusts must use Form 8735 to request an extension of time to file Form 1065, 1066, or 1041. 1 I request an extension of time until 0.2 /1.57 .19 99 C Form 706-GS (0) 0 Form 990 -T (401(a) or 408(a) trust) C] Form 706-GS (T) - n Form 990 -T (trust other than above) ® Form 990 or 990-EZ 0 Form 1041 (estate) C Form 990 -BL n Form 1041 -A C] Form 990 -PF Ti Form 1042 FOR LIVING Partnerships, REMICS, and , to file (check only one): C] Form 1120 -ND (4951 taxes) C] Form 3520 -A C] Form 4720 C] Form 5227 C] Form 6069 M form 8612 Foes 8613 Q 3irn 8725 ED Firm 8804 0 Form 8831 a If the organization does not have an office or place of business in the United States, check this box 2a For calendar year 19 ,or other tax year beginning 07/01/1997 and ending 06/30/1998 :? b If this tax year is for less than 12 months, check reason: = Initial retum C] Anal retum C] Change in accounting period `. t 3 Has an extension of time been previously granted for this tax year? C Yes . _ rn No 4 State in detail why you need the extension WE DO NOT HAVE ALL OF THE NECESSARY INFORMATION TO PROPERLY RETURN. 1 5a If this form is for Form 706- GS(0), 706- GS(T), 990 -8L, 990 -PF, 990-T, 1041 (estate), 1042. 1120-ND, 4720, 6069, 8612, 8613, 8725, 8804, or 8831, enter the tentative tax, less any nonrefundable credits. b If this form is for Form 990 -PF, 990 -T, 1041 (estate), 1042, or 8804, enter any refundable credits and estimated tax payments made. Include any prior year overpayment allowed as a credit c Balance due. Subtract line 5b from line 5a. Include your payment with this form, or deposit with FTD coupon if required. $ S COMPLETE THE Signature and Verification Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements. and to the best of my knowledge and belief, it is true, correct, and complete: and that I am authorized to prepare this form. Date I. Va_/I2. Signature • Title » CPA FILE ORIGINAL AND ONE COPY. The IRS will show below whether or not your application is approved and will return the copy. Notre to Applicant - To Be Completed by IRS We HAVE approved your application. Please attach this form to your return. ) RE('Gl \ /Fp I I We HAVE NOT approved your application. However, we have granted a 10-day grace period from the later of the date i r C shown below or the due date of your retum (including any pnor extensions). This grace period is considered a valid I r i NOV N o �^ extens of time for elections otherwise required to be made on a timely return. Please attach this form to your retum. n- N a FT We HAVE NOT approved your application. After considering your reasons stated in itehr 4, we cannot grant your request tot _ an extension of time to file. We are not granting the 10-day grace period. Director Please Type ar Print 9y OGDEN. C We cannot consider your application because it wa5 filed after the due date of the return for which an extension was requested. Li Other: If you want a copy of this form to be returned to an address other than that shown above, please enter the address to which the copy should be sent. Name AKAMINE, OYADOMARI & KOSAKI, CPA'S INC. Date N/A Number, street (or P.O. box no. if mall is not delivered to street address) 1440 KAPIOLANI BLVD. STE 900 City, town, or post office, state, and ZIP code. For a foreign address, see instructions. HONOLULU, HI 96814 L'HA For Paperwork Reduction Act Notice, see separate instructions. Form 2758 (Rev. 5 -95) r Form 2753 (Rev. May 1995) Department of am rosemary Internal Revenue Service Please type or print. File the original and one copy by the due date for filing your return. ,pplication for Extension of Time To File Cert ' cise, Income, Information; and 0 eturns ► File a separate application for each return. Name BRIDGE HOUSE, INC. FORMERLY WEST HAWAII OPTIONS FOR LIVING Number, street (or P.O. box no. if mail is not delivered to street address) P.O. BOX 2489 City, town, or post office, state, and ZIP code. For a foreign address, see instructions. KAILUA —KONA, HI 96745 -2489 Note: Corporate income tax return filers must use Form 7004 to request an extension of time to file. trusts must use Form 8736 to request an extension of time to file Form 1065,1066, or 1041. 1 1 request an extension of time until 05/15 , 1 g 99 C Form 706-GS (0) E 1(a) or 408(a) trust) O Form 706 -GS (T) C Form 9904 (trust other than above) ® Form 990 or 990 -EZ C Font 1041 (estate) C Form 990 -BL C Form 1041 -A 0 Form 990 -PF E Form 1042 If the organization does not have an office or place of business in the United States, check this box 2a For calendar year 19 , ,or other tax year beginning 07/01/1997 and ending 06/30/1998 D If this tax year is for less than 12 months, check reason: C Initial return i 1 Final return U Change in accounting period 3 Has an extension of time been previously granted for this tax year? Yes [] No 4 State in detail why you need the extension WE DO NOT HAVE ALL OF THE NECESSARY INFORMATION TO PROPERLY COMPLETE THE RETURN. Partnerships, REMICS, and , to file (check only one): Form 1120-NO (4951 taxes) 0 Form 3520-A 0 Form 4720 Q Form 5227 E] Form 6069 5a If this form is for Farm 706 - 05(0), 706- GS(T), 990 -13L, 990 -PP, 990 -T, 1041 (estate), 1042,1120-NO, 4720, 6069, 8612, 8613, 8725. 8804, or 8831, enter the tentative tax, less any nonrefundable credits. $ b If this form is for Form 990 -PF, 990 -T, 1041 (estate), 1042, or 8804, enter any refundable credits and estimated tax payments made. Include any prior year overpayment allowed as a credit $ c Balance due. Subtract line 5b from line 5a, Include your payment with this form, or deposit with FTC) coupon if required. $ N/A Signature and Verification Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete; and that I am authorized to prepare this form. Signature u , 2, 6 ( -priL, Title 1 CPA Date 0 112 ('Q4 FILE OR NAL AND ONE COPY. ThA IRS will show below whether or not your application is approved and will return the copy. No 'ce to Applicant - To Be Completed by IRS We HAVE approved your application. Please attach this form to your return. Q We HAVE NOT approved your application. However, we have granted a 10-day grace penod from the later of the date shown below or the due date of your return (including any prior extensions). This grace period is considered a valid extension of time for elections otherwise required to be made on a timely return. Please attach this form to your return. Fl We NAVE NOT approved your application. After considering your reasons stated in item 4, we cannot grant your request for an extension of time to file. We are not granting the 10day grace period. C We cannot consider your application because it was filed after the due date of the return for which an extension was requested. Q Other. By' Director If you want a copy of this form to be returned to an address other than that shown above, please enter the address to which the copy should be sent. ri LHA 1.97 Please Type or Print Name AKAMINE, OYADOMARI & KOSAKI, CPA'S INC. Number, street (or P.O. box no. if mail is not delivered to street address) 1440 KAPIOLANI BLVD. STE 900 City, town, or post office. state, and ZIP code. For a foreign address, see instructions. HONOLULU, HI 96814 6 OMB No. 1545 -0148 Employer sdentttAeon numb., 99 D293418 Form 8612 (] Form 8613 Form 8725 Q Form 8804 C Form 8831 ►n Date For Paperwork Reduction Act Notice, see separate instructions. Form 2758 (Rev. 5-95) SCAM Functional Expenses ( izatlons and section 4947 (a)(1) nonexempt chantabl but optional for others. Do not include amounts reported on line 6b, 8b, 9b, 10b or 16 of Part I. ... (A) Total (B) Program services (C) Management and general (0) Fundraising 22 Grants and allocations (attach schedule) cash $ n unt sh $ 2 2 (Grants and allocations $ ) 0 . 23 Specific assistance to individuals (attach schedule) P ( ) i for members (attach schedule) 24 Benefits paid to or o b (tt c ) 25 Compensation of officers, directors, etc. 26 Other salanes and wages 27 Pension plan contributions 28 Other employee benefits 29 Payroll taxes 30 Professional fundraising tees - 31 Accounting fees 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 Conferences, conventions, and meetings 41 Interest 42 Depreciation, depletion, etc. (attach schedule) 43 Other expenses (itemize): a 23 (Grants and allocations $ ) d (Grants and allocations $ ) ...,..... >... 25 41,578 . 20,789. 2 0 , 7 89 . 26 134,699. 111,223. 23,476. 27 28 10,580. 7,923. 2,657. 29 21,078. 15,785. 5,293. 30 31 32 33 13,417. 13,417. 34 35 36 34,078. 32,374. 1,704. 37 38 39 1,009. 967. 42. 40 41 196 . 196 . 42 3,680 . 2,760. 9 2 0 . 43a 43h h 43c c 43d d 43a 73,598. 63,537. 10,061. a SEE STATEMENT 3 44 3 3 3 913. I 2 6 8 7 7 5. / 65,138. 0. 44 Total functional expenses (add lines 22 thmugh 43) Olganmtlons completing columns (SF(D), cony mesa totals to line 13 -15 What is the organization's primary exempt purpose? » SEE STATEMENT 4 Program Service - Exp enses (Required o nd 4)7(3 (4) and 4 allocations trusts: o brg b: but ut a Cations! for (or others.) ear and concise manner. State the number of clients served. publications issued, etc. Discuss NI organlzabons must describe ther exempt purpose achievements in a d a (Section 501(4(8) and (4) oryanlxatlons and d947(ax1) nonexempt charitable busts must also enter the amount of giant! and arnlevemmeasurable. that are not measurable. a on! en.l allallocations mDm a RECOVERY AND REHABILITATION SERVICES FOR ADULT MEN AND WOMEN 268,775 . WITH SUBSTANCE ABUSE PROBLEMS. SERVICES INCLUDE HOUSING, COUNSELING; MEALS AND -r (Cranis and allocations $ ) b (Grants and allocations $ ) C (Grants and allocations $ ) d (Grants and allocations $ ) e Other program services (attach schedule) (Grants and allocations $ ) ronnueut,a-.,.r s vnttr ltl sir V I la.C]r.Ay 1, V{ y 1 v1N.J r Vl\ YJ v J Statement of All organizations must complete column (A). Columns (8), (C), and (0) are required for section 501(c)(3) and Reporting of Joint Costs. - Did you report in column (B) (Program services) any joint casts from a combined educational campaign and fundraising solicitation? 1• C Yes iri No If 'Yes,' enter (I) the aggregate amount of these joint costs $ ; (ii) the amount allocated to Program services $ (iii) the amount allocated to Management and general $ ; and (iv) the amount allocated to Fundraising $ Statement of Program Service Accomplishments f Total of Program Service Expenses (should equal line 44. column (8), Program services) . 723011 2 12-09-97 268,775. Note: Where required, attached schedules and amounts within the description column should be for end -of -year amounts only. (A) Beginning of year (B) End of year Assets 45 Cash - non-interest-hearing 48 Savings and temporary cash investments 47 a Accounts receivable b Less: allowance for doubtful accounts 48 a Pledges receivable b Less: allowance for doubtful accounts 49 Grants receivable 50 Receivables from officers, directors, trustees, and key schedule) 51 a Other notes and loans receivable b Less: allowance for doubtful accounts 52 Inventories for sale or use 53 Prepaid expenses and deferred charges 54 Investments - securities (attach schedule) 55 a Investments • land, buildings, and equipment: basis - - b Less: accumulated depreciation (attach schedule) 56 Investments - other SEE 57 a Land, buildings, and equipment: basis h Less: accumulated depreciation STMT 6 58 Other assets (describe ► BOARDING FEES 47a 200. 45 301. 27,493. 46 28,607. ... 47c 4713 48a 48c 48b employees 51a (attach ttt 23,014. 49 26,330. 50 „ ; ;.. 51 c 51 b 55a _ 52 3 , 824 . 53 3,810. 54 55c 55b STATEMENT 57a 5 25,567. 52,110. 56 53,925. 11 , 602 . ..:.:. 57c 9,919. 57h 15,648. ) 3,515. 58 9,958. 59 Total assets (add lines 45 through 58) (must equal line 74) 12 1 , 758 . 59 132 , 850 . Liabilities 50 Accounts payable and accrued expenses 61 Grants payable 62 Deferred revenue 63 Loans from officers, directors, trustees, and key employees 64 a Tax - exempt bond liabilities b Mortgages and other notes payable 65 Other liabilities (describe ■ SEE STATEMENT 7 ) 9 , 794 . eg 13,980. 61 62 63 54a 64b 1,627. 65 964. 68 Total liabilities (add lines 60 through 65) 11 , 421 . 66 14,944. Net Assets or Fund Balances Organizations that follow SFAS 117, check here • I X I and complete lines 67 through and complete lines funds lines 70 through 72; 21) 27,625. .,.....,. 67 . 55,259. .. 69 and lines 73 and 74 67 Unrestricted 68 Temporarily restricted 69 Permanently restricted Organizations that do not follow SFAS 117, check here • 70 through 74 70 Capital stock, trust principal, or current funds 71 Paid-in or capital surplus, or land, building, and equipment 72 Retained earnings, endowment, accumulated income, or 73 Total net assets or fund balances (add lines 67 through column (A) must equal line 19 and column (8) must equal 74 Total liabilities and net assets / fund balances (add 82,712. 68 62,647. 59 70 fund other 69 OR line lines 66 71 72 110 , 3 3 7 . .... 73 117,906. and 73) _._ 121,758. 74 132,850. Form 990 (1997) FORMER1 '4'EST HAWAII OPTIONS FOR L. _NG 99- 0293418 Pigs Part IV Balance Sheets Form 990 is available for public inspection and, for some people, serves as the pnmary or sale 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. 723021 12-05.97 3 • Form 990 1997 Part IV —A FORMER'. TEST HAWAII OPTIONS FOR L. NG 99- 0293418 Pape4 Reconciliation of Rev per Audited art IV —B Reco ion of Expenses per Audited t! Financial Statements avenue per Finan tatements nth Expenses per Return Return a Total revenue, gains, and other support per audited financial statements b Amounts included on line a but not on line 12, Form 990: (1) Net unrealized gains on investments $ (2) Donated services and use of facilities ... $ (3) Recoveries of prior year grants $ (4) Other(specify): STMT 8 $ 26,275. Add amounts on lines (1) through (4) • b c Line a minus line b ► d Amounts included on line 12, Form 990 but not on line a: (1) Investment expenses not included on line 6b, Form 990 ..$ (2) Other (specify): STMT 10 $ <4,218.> Add amounts on lines (1) and (2) . • d e Total revenue per line 12, Form 990 (line c plus line d) SEE STATEMENT 12 • (A) Name and address e 371,975. <4,218.> 341,482. L►, List of Officers, Directors, Trustees, and Key Employees (ust each a Total expenses and losses per audited financial statements b Amounts included on line a but not on line 17, Form 990: (1) Donated services and use of facilities .. $ (2) Prior year adjustments reported an line 20, Form 990 $ (3) Losses reported on line 20, Form 990 $ (4) Other (specify): STMT 9 $ 27,433. Add amounts on lines (1) through (4) • c Linea minus line b • d Amounts included on line 17, Form 990 but not on line a: (1) Investment expenses not included on line 6b, Form 990 ..$ (2) Other (specify): STMT 11 $ 21,584. Add amounts on lines (1) and (2) e Total expenses per line 17, Form 990 (line c plus line d) (8) Title and average hours per week devoted to position • • one even if not compensated.) (C) Compensation (If not pall, enter 41,578. d e 1,308. 75 Did any officer, director, trustee, or key employee receive aggregate compensation of more than $100,000 from your oo a_mzation and all related organizations. of which more than $10.000 was provided by the related organizations? If 'Yes, attach schedule • 1 Yes No 339,762. 21,584. 333,913. (D m (E) Expense ployee benefit account and p comp e n s s aea n o other allowances • Form 990 (1997) Part,V! 76 Did the organization engage in any activity 411, iously reported to the IRS? If 'Yes,' attach a detailed d ion of each activity 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. 78 a Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return? b it'Yes; has it filed a tax return on Form 990.7 for this year? N/A 79 Was there a liquidation, dissolution, termination, or substantial contraction dunng the year? If Yes; attach a statement; 80 a 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? h If "Yes; enter the name of the organization • and check whether it is C exempt OR 0 nonexempt. 81 a Enter the amount of political expenditures, direct or indirect, as descnbed in the instructions for line 81 181a I 0. b Did the organization file Form 1120 -POL for this year? 82 a Did the organization receive donated services or the use of matenals, equipment, or facilities at no charge or at substantially less than fair rental value? h If 'Yes; you may indicate the value of these items here. Do not include this amount as revenue in Part I or as an expense in Part II. (See instructions for reporting in Part III) 182b I N/A Did the organization comply with the public inspection requirements for returns and exemption applications? Did the organization comply with the disclosure requirements relating to quid pro quo contributions? Did the organization solicit any contributions or gifts that were not tax deductible? It Yes; did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? N/A 85 501(c)(4), (5), or (6) organizations. - a Were substantially all dues nondeductible by members? N/A h Did the organization make only in -house lobbying expenditures of $2,000 or less? N/A 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 85c N/A d Section 162(e) lobbying and political expenditures 85d N/A e Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices 85e N/A f Taxable amount of lobbying and political expenditures (line 85d less 85e) 85f N/A g Does the organization elect to pay the section 6033(e) tax on the amount in 85f? N/A h If section 6033(e)(1)(A) dues notice were sent, does the organization agree to add the amount in 85f to its reasonable estimate of dues 83a h 84a b allocable to nondeductible lobbying and political expenditures for the following tax year? 86 501(c)(7) organizations. - Enter a Initiation fees and capital contributions included on line 12 86a b Gross receipts, included on line 12, for public use of club facilities 86h 87 501(c)(12) organizations. - Enter a Gross income from members or shareholders 875 h Grass income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) 87h 88 At anytime during the year, did the organization awn a 50% or greater interest in a taxable corporation or partnership? If Yes; complete Part IX 89 a 501(c)(3) organizations. - Enter Amount of tax imposed dunng the year under: section 4911• 0 . ; section 4912 • 0 - ; section 4955 • h 501(c)(3) and 501(c)(4) organizations. - Did the organization engage in any section 4958 excess benefit transaction dunng the year? If Yes; attach a statement explaining each transaction c Enter: Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912,4955, and 4958 • d Enter. Amount of tax in 89c, above, reimbursed by the organization • 90 a List the states with which a copy of this return is filed • NONE It Number of employees employed in the pay period that includes March 12, 1997 90b I 723041 12 -05-97 FORMERL TEST HAWAII OPTIONS FOR L. SG Other Information Located at P.O. BOX 2489, KAILUA —KONA, HI 5 99- 0293418 P,pge5 Yes No N/A N/A N/A N/A N/A 0. 91 The books are in care of ► BRIDGE HOUSE, INC. Telephone no. • ( 808) 322 -3305 0 . 0. 6 ZIP +4 ). 96745-2489 92 Section 4947(a)(1) nonexempt charitable trusts filing Form 990 in lieu of Form 1041.- Check here • 0 and enter the amount of tax - exempt interest received or accrued dunng the tax year _ .. • I 92 N/A ss amounts unless otherwise v U Unrelated business income E E%dudetion 512. 513, or514 ( (E) (A) ( (B) ) ) ( (D) R 70,643. Medicare/Medicaid payments Fees and contracts from government agencies mbership dues and assessments crest on savings and temporary h investments 3 3 01 < <4,218.> 93 OARDING FEES RECEIVED FOR SAFE INTERIM HOUSING PROVIDED TO ADULT MEN D WOMEN DURING AND AFTER RECOVERY FROM SUBSTANCE ABUSE PROBLEMS. 95 OMINAL ANCILLARY INCOME 101 OMINAL ANCILLARY INCOME 103 NOMINAL ANCILLARY INCOME Information Regarding Taxable Subsidiaries (Complete this Part It the °Yes• box on 88 Is checked.) Name, address, and employer identification Percentage of End -of -year Nature of business activities Total income number of corporation or partnership ownership interest assets SEE STATEMENT 13 % % 0 % Under penalties of cowry. I declare that I have examined this return, including accompanying scneoulea and statements, and to the best of my knowledge and ballet, it is true correct, and =Mists. eeceratlon at prepare, (other than eked Is based an all infcnnason of which prepare, has any knowledge. Please Sign I Here ' Signature of officer Date ' Type or pnnt name and title Preparers Date selfck f Prepares SSN Paid signature 05 /11/99 employed ► Preparers Firm's name (or yours AKAMINE, OYADOMARI & KOSAKI, CPA'S, IN EIN ► Use Only ifself- employed) '1440 KAPIOLANI BLVD, SUITE 900 and address HONOLULU, HI zIP +4 ■ 96814 -3612 Form 990 (1997) FORMERL TEST HAWAII OPTIONS FOR Li SG 99- 0293418 Pages S Part VII - Enter gr indicate 93 Pr (a) (b) (c) (d) (e) (I) (9) 94 Me 95 Ind 96 Di 97 Net (a) (b) 98 Ne 99 Ot 100 Ga oth 101 Ne 102 Gr 103 ON 104 Su 105 TOTAL (add line 104, columns (B), (D), and (E)) ► Note: (Line 105 plus line Id, Part I, should equal the amount on line 12, Part IMIJ Relationship of Activities to the Accomplishment of Exempt Purposes Line No. Explain how each activity for which income is reported in column (E) of Part VII contributed importantly to the accomplishment of the organization's • exempt purposes (other than by providing funds for such purposes). 723161 ca a b t d e 12 -05-97 Analysis of Income- Pro Activities 6 72,003. t Form 990 (1997) FORMERL TEST HAWAII OPTIONS FOR Li SG 99- 0293418 Pages S Part VII - Enter gr indicate 93 Pr (a) (b) (c) (d) (e) (I) (9) 94 Me 95 Ind 96 Di 97 Net (a) (b) 98 Ne 99 Ot 100 Ga oth 101 Ne 102 Gr 103 ON 104 Su 105 TOTAL (add line 104, columns (B), (D), and (E)) ► Note: (Line 105 plus line Id, Part I, should equal the amount on line 12, Part IMIJ Relationship of Activities to the Accomplishment of Exempt Purposes Line No. Explain how each activity for which income is reported in column (E) of Part VII contributed importantly to the accomplishment of the organization's • exempt purposes (other than by providing funds for such purposes). 723161 ca a b t d e 12 -05-97 Analysis of Income- Pro Activities 6 72,003. t (a) Name and address of each employee paid more than $50,000 (List eacn one r wnemer lnonnauals or arms.) In mere are none, enter - plane. (h) Title and average hours per week devoted to position (c) Compensation (Et) Contributions p utions t o en ;a a t compensation (e) Expense account and other allowances NONE Total number of others receiving over $50,000 for orofessional services • 0 Total number of other employees paid over $50,000.... ► 0 rase inszructrons.f (List eacn one r wnemer lnonnauals or arms.) In mere are none, enter - plane. (a) Name and address of each independent contractor paid more than $50,000 (h) Type of service (c) Compensation NONE Total number of others receiving over $50,000 for orofessional services • 0 SGHtUULt A (Form 990) Department of the Treasury Internal Revenue Service 723101 12 -05-97 D. , Exempt under tin _1( (Except Privallindatlon), and Section 501(e), 501(f), 501(k), 501(n))tion 4947(a)(1) Nonexempt Charitable Trust Supplementary Information •Must be completed by the above organizations and attached to their Farm 990 (or Form 990EZ). Name of the organization BRIDGE HOUSE, INC. FORMERLY WEST HAWAII OPTIONS FOR LIVING URI Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees ( See instructions.) ( List each one. If there are none, enter'None.') Compensation of the Five Highest Paid Independent Contractors for Professional Services • WA For Paperwork Reduction Act Notice, see page 1 of the Instructions to Farm 990 (or Farm 990 -EZ). 7 UMO NO. ie.U-w., 1 997 Employer Identification number 99:0293418 Schedule A (Form 990) 1997 r M 2a 2b 2c 2d 2e 3 Yes X -Part Ill Statement About Activiti 1 iiil During the year, has the organization attempte lluence national, state, or local legislation, including an opinion on a legislative matter or referendum? If 'Yes,' enter the total expenses paid or incurred in connection with the lobbying activites. ► $ 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 During the year, has the oganizabon, either directly or indirectly, engaged in any of the following acts with any of its trustees, directors, officers, creators, key employees, or members of their 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 Fumishing of goods, services, or facilities? d Payment of compensation (or payment or reimbursement of expenses if more than $1,000)? SEE PART V, FORM 9 9 0 e Transfer of any part of its income or assets? If 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.? 4 Attach a statement explaining how the organization determines that individuals or organizations receiving grants or loans from it in f urtherance of its charitable programs qualify to receive payments. (See instructions. Reason for Non - Private Foundation Status (See instructions.) The organization is not a private foundation because it is (please check only ONE applicable box): 5 n A church, convention of churches, or association of churches. Section 170(b)(1)(A)(1). 6 I= A school. Section 170(b)(1)(A)(ii). (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 U 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 C An organization operated for the benefit of a college or university awned or operated by a governmental unit. Section 170(b)(1)(A)(iv). (Also complete the Support Schedule in Part IV -A.) 11 a 1 X 1 An organization that normally receives a substantial part of its support from a governmental unit or from the general public. Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV -A.) 11b 0 A community trust. Section 170(b)(1)(A)(w). (Also complete the Support Schedule in Part IV -A.) 12 C An organization that normally receives: (1) mare than 33 1/3 % of its support from contnbutions, membership fees, and gross receipts from activities related to its chantable, etc., functions - subject to certain exceptions, and (2) no more than 33 1/3% 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 IV -A.) 13 0, An organization that is not controlled by any disqualified persons (other than foundation managers) and supports organizations descnbed in: (1) lines 5 through 12 above; or (2) section 501(c)(4), (5), or (6), if they meet the test of section 509(a)(2). (See section 509(a)(3).) Provide the following information about the supported organizations. (See instructions on page 4.) (a) Name(s) of supported organization(s) 14 n An organization organized and operated to test for public safety, Section 509(a)(4). (See instructions on page 4.) 723111 12 -G5-97 8 pt to influence public (b) Line number from above ¥l X X X 1' Calendar year (or fiscal year beginning in) ► (a) 1996 (13) 1995 (c) 1994 (d) 1993 (e) Total 15 Gifts, grants, and contributions received. lino not include unusual Brenta. Sea line 28.) 230 181 I 706. 156 I 234. 175,437. 743 I 705. 16 Membership fees 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 organization's charitable, etc., purpose 84,931. 72,042. 46,778. 203,751. 18 Gross income from interest, dividends, amounts received from payments on securities loans (sec- tion 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975 434. 365. 36. 10,361. 11,196. 19 Net income from unrelated business activities not included in line 18 ,, 20 Tax revenues ITned for the organization's benefit and either pad to It or expended on Its baited 21 The value of services or facilities fumished to the organization by a governmental unit without charge Do not include the value of services or facilities generally furnished to the public without charge 22 Otte/ income. Attadta schedule Donot Indude gain or (loss) from sale of capital assets 4,139. 13,581• SEE STATEMENT 14 2,401. 20,121• 23 Total of lines 15 through 22 319,832. 267,694. 205,449. 185,798. 978,773. 24 Line 23 minus fine 17 234, 901. 195, 652. 158, 671. 185, 798. 775, 022. 25 Enter l %of line 23 3,198. 2,677. 2,054. 1, 858. :::.;;::r:;'- r:::�;.: 26 b e 0 e f Organizations described in lines 10 Attach a list (which is not open to public governmental unit or publicly supported in line 26a. Enter the sum of all these Total support for section 509(a)(1) test: Add: Amounts from column (e) for lines: Public support (line 26c minus line 26d Public support percentage (line 26e or 11: a Enter 2% of amount in column (e), line 24 ► inspection) showing the name of and amount contributed by each person (other than a organization) whose total gifts for 1993 through 1996 exceeded the amount shown excess amounts • Enter line 24, column (e) Po' 18 11,196. 19 26a 15,500. ........ ........:..:.. ._, . 266 0 • V 26c .... 775,02 2 . ' . °' 26d 31,317 . 22 20,121. 2513 111 total) ► (numerator) divided by line 25c (denominatorl) I. 26e 743,705. 261 95.9592% Schedule (Form 990)1997 FORMERU ,TEST HAWAII OPTIONS FOR L. NG 99- 0293418 Page 3 1 cash method of accounting. y - thod of accounting. Part 1V —A Support Schedule (Compile Note: You may use the worksh if you checked a box on line 10, 11, or 12 abov e instructions for convertin from the accrual to the 27 Organizations described on line 12: a For amounts included in lines 15, 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. N/A (1996) (1995) (1994) (1993) b For any 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 theiargerof (1) the amount on line 25 for the year or (2) $5,000. (Include in 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 decribed in (1) or (2), enter the sum of these differences (the excess amounts) for each year. N/A (1996) (1995) 723121 12 -03-97 (1994) 16 c Add: Amounts from column (e) for lines: 15 17 20 21 • 27c d Add: Line 27a total and line 27b total ► e Public support (line 27c, total minus line 27d total) ► 1 Total support for section 509(a)(2) test: Enter amount on line 23, column (e) ► I 271 I $ N/A g Public support percentage (line 27e (numerator) divided by line 27f, (denominator)) ► h Investment income percentage (line 18 column (e) (numerator) divided by line 27f (denominator)) ► (1993) 27d 27e 27q 27h Y8 Unusual Grants: For an organization described in line 10, 11, or 12, that received any unusual grants dunng 1993 through 1996, attach a list (which is not open to public inspection) for each year showing the name of the contnbutor, the date and amount of the grant, and a bnef description of the nature of the grant. Do not include these grants in line 15. (See instructions.) NONF 9 N/A N/A N/A N/A N/A % Schedule A (Form 990) 1997 FORMER1 r7EST HAWAII OPTIONS FOR L_ NG 99- 0293418 Page4 Private School Questiore ` II Part IV) (To be completed ONL chools that checked the box on A Yes No Part ; V 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 its 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? 30 31 Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during the period of solicitation 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; ff'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 student admissions, programs, and scholarships? d Copies of all matenal used by the organization or on its behalf to solicit contributions? If 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? h Admissions policies? c Employment of faculty or administrative staff? d Scholarships or other financial assistance? e Educational policies? f Use of facilities? g 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.) 34 a 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 orb, please explain using an attached statement. 35 Doesthe organization certify that it has complied with the applicable requirements of sections 4.01 through 4.05 of Rev. Proc. 75 -50, 19752 C.8.587, covering racial nondiscrimination? If 'No,' attach an explanation 723131 12 -05-97 1 0 33b 33c 33d 33e 331 33q 33h 35 SRILGE — >USE, INC. Schedule A(Form 990) 1997 FORMER WEST HAWAII O FOR T :NG 99- 0293418 P i Lobbying Expenditu Electing Public Charities (To be completed ONLY by an eligi organization that filed Forth 5768) Check here ► a C If the organization belongs to an affiliated group. Check here 1 b C If you checked "a" above and limited control' provisions a 36 Total lobbying expenditures to influence public opinion (grassroots lobbying) 37 Total lobbying expenditures to influence a legislative body (direct lobbying) 38 Total lobbying expenditures (add lines 36 and 37) 39' Other exempt purpose expenditures 40 Total exempt purpose expenditurds (add lines 38 and 39) 41 Lobbying nontaxable amount. Enter the amount from the following table - If the amount on line 40 is - The lobbying nontaxable amount is - Not ova5500,000 20% of the amount on line 40 Over 5500,000 but not over 51,000,000 5100,000 plus 15% of the excess over 5500,000 Over 51,000,000 but not over 51,500,000 5175,000 plus 10% of the excess over 51,000,000 Over 51,500,000 but not over 517, 000, 000 5225,000 plus 5% of the excess over 51,500,000 Over 517,000,000 51,000,000 42 Grassroots nontaxable amount (enter 25% of line 41) 43 Subtract line 42 from line 36. Enter -0- if line 42 is more than line 36 44 Subtract line 41 from line 38. Enter -0- if line 41 is more than line 38 Caution: If there rs an amount on either line 43 or line 44, you must file Form 4720. art VI —B (a) 1997 (b) 1996 Lobbying Expenditures During 4 -Year Averaging Period (c) 1995 (d) 1994 Calendar year (or fiscal year beginning In) ► 45 Lobbying nontaxable amount 46 Lobbying ceiling amount (150% of line 45(e)) 47 Total lobbying expenditures 48 Grassroots nontaxable amount .................... 49 Grassroots ceiling amount (150% of line 48(e)) ...... 50 Grassroots lobbying expenditures .. Lobbying Activity by Nonelecting Public Charit'es (For reporting only by organizations that did not complete Part VI -A) 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 h Paid staff or management (include compensation in expenses reported on lines c through h) e Media advertisements d Mailings to members, legislators, or the public e Publications or published or broadcast statements 1 Grants to other organizations for lobbying purposes g Direct contact with legislators, their staffs, government officials, or a legislative body h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any other means I Total lobbying expenditures (add lines c through h) If 'Yes' to any of the above, also attach a statement giving a detailed descnption of the lobbying activities. 723141 12 -05-07 poly 36 37 38 39 40 41 42 43 44 (a) Affiliated group totals N/A Limits on Lobbying Expenditures (The term 'expenditures' means amounts paid or incurred) 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.) 11 Yes No N/A (b) To be completed for ALL electing organizations N/A (e) Total Amount N/A 0. 0. 0 . 0. 0. 0. 0. Schedule A (Form 990) 1997 FORMER1 WEST HAWAII OPTIONS FOR L_ NG 99- 0293418 Page6 Information Regarding - refers To and Transactions and Relatips With Noncharitable ` Exempt Organizations 51 Did the reporting organization directly or indirectly engage in any of the following with any other organization descnbed in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organizations? a Transfers from the reporting organization to a noncharitable exempt organization of: (1) Cash (II) Other assets b Other transactions: (I) Sales of assets to a noncharitable exempt organization (Ii) Purchases of assets from a noncharitable exempt organization (iii) Rental of facilities or equipment (Iv) Reimbursement arrangements (v) Loans or loan guarantees . (vi) Performance of services or membership or fundraising solicitations c Sharing of facilities, equipment, mailing lists, other assets, or paid employees d If the answer to any of the above is 'Yes,' complete the following schedule. Column (b) should always indicate 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. Part VII (b) Amount involved (c) Name of noncharitable exempt organization (a) Line no. 52 a Is the organization directly or indirectly affiliated with, or related to, one or more tax -exempt organizations descnbed in section 501(c) of the Code (other than section 501(c (3)) or in section 527? b If 'Yes; complete the following schedule. N/A (b) Type of organization 723151 12 -05.97 (a Name of organization 12 (c) Description of relationship 51a(i) apt) b(1) b(li) b(111) b(iv) b(v) b(vi) Yes N/A No X X (d) Description of transfers, transactions, and sharing arrangements Yes FrI No Asset Number - Description of property - p l a ce d in service Method / IRC sec. Life or rate Line No. Cost or other basis Basis reduction Accumulated depreciation /amortization Current year deduction 1FOOT LOCKERS :::.:09 ,92SL 7.00 19 281. 200. 40. 2P HONE '110, 192SL 7.00 19 165. 119. 24. 3 ( D) MICRO 110, 1921SL 7.00 19 200. 141. 0. 4BEDS : :',110, ,925L .10.0019 1,170. 585. 117. SCOUCH AND CHAIRS 1111 ,92SL 10.0019 455. 1 226. 46. 6TABLES AND CHAIRS .:4111, 1 92SL 10.0019 65. 31. 7. 7TABLES AND CHAIRS ' :':J03, 193SL 10.0019 1,131. 565. 113. 8 XCERCISE EQUIPMENT 4)4 193SL 10.0019 276.1 115. 28. 9 URNITURE :"107 1 93SL 10.0019 I 504 20. 5. 10 ELEPHONE H09, 03SL 7.00 19 114. 1 64. 16. 11(D ANSWERING MACHINE '.:°109 1 93SL 7.00 19 89. 51. 0. 12 OMPUTER '110, 1 9315L 16.00 119 2,705. 1, 804. 451. 13MONITOR UPGRADE :111, 193SL 6.00 19 286. 192. 48. 14COMUPUTER UPGRADE Ill, ,93SL 6.00 19 292. 194. 49. 15DESK 12, 03SL 10.0019 100. 40. 10. 16(D)WASHING MACHINE H12, ,93SL 10.0019 57. 24. 0. 17 AX MACHINE `104, ,94SL 7.00 19 487. I 280. 70. 18(D REFRIGERATOR [041 041SL 10.0019 50. 20. 0. 19SAFE .7'..105 ,945L 10.00119 1 198. 80.1 20. 20(D)GE ROOM AIRCONDITIONER 1 81 ,94SL 7.00 19 292. 126. 0. 22RECREATION EQUIPMENT 107, ,95n 10.0019 243. I 48.1 24. 23USED FURNITURE 11, ,9501, 3.00 19 500. 278.1 167. 24(D COMPUTER 02, 1961SL 6.00 19 2,074. I 490.1 0. 25(D REFRIGERATOR "102, 1 961SL 10.00119 1 75. 10. 0. 26(D)COMPUTER SOFTWARE :104, 1961SL 6.00 19 2,483. 1 517. 0. 27(D)COMP-U-PLUS TAPE BACKUP .406, 1 961SL 16.00 19 338., I 61. 0. 28COPIER ::106, 196SL 7.00 19 2,395.1 375.1 342. Depreciation and Amortization Defi3 990 PAGE 2 990 I 116261 # - Current year section 179 (D) • Asset disposed ;am -97 13 Asset Number v Description of property • i . i n servi Date placed Method/ IRC sec. Life or rate Line No. Castor other basis Basis reduction Accumulated depreciation /amortization Current year deduction 29DESKJET PRINTER 708121197SL 6.00 19 396. 60. 30WATER TANK. .: 1 1 5 71SL 10.0019 2,995. 200. 31TOSHIBA LAPTOP ;; _.10 112 019 8SL 6.00 19 1,042. I 86. 32 PENTIUM COMPUTER F ; :'10 412 219 8SL . 6.00 19 1,686.1 70. 33MISCELLANEOUS <1:1VA .000 119 96.1 1 0. ** 990 PAGE 2 TOTAL -. 1 1 1 22,786. I 6,6561 1,993. 211989 FORD XL 15 PASS VAN '108 1 935L 15.00 19 8,439. 1 6,752. 1,687. ** 990 PAGE 2 TOTAL - 1 I 8,439. 6,752. 1,687. ** GRAND TOTAL 990 PAGE 2 DEPRECIATION 1 1 31,225. 13,408.1 3,680. I, 1 1 1 I I I I I ! I I 1 1 I 1 1 dI� 1 1 • =:1 , 1 I I I I 1 1 1 I 1 1 I 1 I I 11 11 I I 1 I I I I I I 1 I 716261 10-07 -97 Depreciation and Amortization Donau FORM 990 PAGE 2 p - Current year section 17 (0) - Asset disposed 990 e BRIDGE HOUSE, INC. FORM1 Y WEST HAWAII FORM 990 DESCRIPTION GAIN (L SS) FROM SALE OF OTHER ASSETS STATEMENT 1 DATE DATE METHOD ACQUIRED SOLD ACQUIRED 9NSWERING MACHINE 09/ /93 03/31/98 PURCHASED TAME OF BUYER DESCRIPTION QAME OF BUYER ) ESCRIPTION :OMPUTER SOFTWARE TAME OF BUYER )ESCRIPTION ) ESCRIPTION TAME OF BUYER GROSS COST OR EXPENSE NET GAIN SALES PRICE OTHER BASIS OF SALE DEPREC OR (LOSS) 0. 89. 0. 51. <38.> DATE DATE METHOD ACQUIRED SOLD ACQUIRED :OMPUTER 02/ /96 03/31/98 PURCHASED GROSS COST OR EXPENSE NET GAIN SALES PRICE OTHER BASIS OF SALE DEPREC OR (LOSS) 0. 2,074. 0. 490. <1,584.> DATE DATE METHOD ACQUIRED SOLD ACQUIRED 04/ /96 03/31/98 PURCHASED GROSS COST OR EXPENSE NET GAIN SALES PRICE OTHER BASIS OF SALE DEPREC OR (LOSS) 0. 2,483. 0. 517. <1,966.> DATE DATE METHOD ACQUIRED SOLD ACQUIRED LICRO 10/ /92 07/31/98 PURCHASED GROSS COST OR EXPENSE NET GAIN TAME OF BUYER SALES PRICE OTHER BASIS OF SALE DEPREC OR (LOSS) 0. 200. 0. 141. <59.> DATE DATE METHOD ACQUIRED SOLD ACQUIRED TASHING MACHINE 12/ /93 07/31/98 PURCHASED 99- 0293418 R GROSS COST OR EXPENSE NET GAIN SALES PRICE OTHER BASIS OF SALE DEPREC OR (LOSS) 0. 57. 0. 24. <33.> 15 STATEMENT(S) 1 BRIDGE HOUSE, INC. FORMI Y WEST HAWAII 99- 0293418 • DATE SATE METHOD DESCRIPTION ACQUIRED SOLD ACQUIRED REFRIGERATOR 04/ /94 07/31/98 PURCHASED GROSS COST OR EXPENSE NET GAIN NAME OF BUYER SALES PRICE OTHER BASIS OF SALE DEPREC OR (LOSS) DESCRIPTION REFRIGERATOR 02/ /96 07/31/98 PURCHASED NAME OF BUYER DESCRIPTION :OMP -U -PLUS TAPE BACKUP 06/ /96 07/31/98 PURCHASED TAME OF BUYER DESCRIPTION QAME OF BUYER FO FM 99,0, PART I, LN 8 0. 50. 0. 20. <30.> DATE DATE METHOD ACQUIRED SOLD ACQUIRED GROSS COST OR EXPENSE NET GAIN SALES PRICE OTHER BASIS OF SALE DEPREC OR (LOSS) 0. 75. 0. 10. <65.> DATE DATE METHOD ACQUIRED SOLD ACQUIRED GROSS COST OR EXPENSE NET GAIN SALES PRICE OTHER BASIS OF SALE DEPREC OR (LOSS) 0. 338. 0. 61. <277.> DATE DATE METHOD ACQUIRED SOLD ACQUIRED 3E ROOM AIRCONDITIONER 08/ /94 07/31/98 PURCHASED GROSS COST OR EXPENSE NET GAIN SALES PRICE OTHER BASIS OF SALE DEPREC OR (LOSS) 0. 292. 0. 126. <166.> 5,658. 0. 1,440. <4,218.> 16 STATEMENT(S) 1 DASLVL [3VVJ8, i1Vl.. EVAP11 S YYGJl IIAVVf11 FORM 990 SOCIAL EVENTS AND ACTIVITI GROSS CONTRIBUT. GROSS DIRECT NET DESCRIPTION OF EVENT RECEIPTS INCLUDED REVENUE EXPENSES INCOME :HRISTMAS CARD SALE, :ANDY SALE & GYPSY 6,647. 6,647. 2,386. 4,261. DO FM 990, PART I, LN 9 6,647. 6,647. 2,386. 4,261. ?ORM 990 (A) (B) (C) (D) PROGRAM MANAGEMENT )ESCRIPTION TOTAL SERVICES AND GENERAL FUNDRAISING MOD 13,396. 13,396. ?ROFESSIONAL SERVICES 12,722. 9,532. 3,190. JTILITIES 12,614. 11,983. 631. ENSURANCE 7,432. 2,642. 4,790. 3AD DEBT 18,050. 18,050. 2EPAIRS AND dAINTENANCE 6,517. 6,401. 116. 4ISCELLANEOUS 2,867. - 1,533. 1,334. TOTAL TO FM 990, LN 43 73,598. 63,537. 10,061. 'ORM 990 STATEMENT OF ORGANIZATION'S PRIMARY EXEMPT PURPOSE STATEMENT 4 PART III ;XPLANATION OTHER EXPENSES STATEMENT 3 t PROVIDE SAFE INTERIM HOUSING AND A STRUCTURED SUPPORTIVE SETTING FOR LECOVERING ADULT MEN AND WOMEN WITH SUBSTANCE ABUSE PROBLEMS. JJ VLJJ2IV a STATEMENT 2 17 STATEMENT(S) 2, 3, 4 BRIDGE HOUSE, INC. FORME I WEST HAWAII ?ORM 990 )ESCRIPTION : NVESTMENT IN SUBSIDIARY VALUATION METHOD 99- 029348 • OTHER INVESTMENTS STATEMENT 5 AMOUNT COST 53,925. 'OTAL TO FORM 990, PART IV, LINE 56, COLUMN B 53,925. 'ORM 990 DEPRECIATION OF ASSETS NOT HELD FOR INVESTMENT STATEMENT 6 COST OR ACCUMULATED ) ESCRIPTION OTHER BASIS DEPRECIATION BOOK VALUE 'CDT LOCKERS 281. 240. 41. 'HONE 165. 143. 22. ZEDS 1,170. 702. 468. :OUCH AND CHAIRS 455. 272. 183. ARLES AND CHAIRS 65. 38. 27. ABLES AND CHAIRS 1,131. 678. 453. ,XCERCISE EQUIPMENT 276. 143. 133. ' URNITURE 50. 25. 25. 'ELEPHONE 114. 80. 34. OMPUTER 2,705. 2,255. 450. [ONITOR UPGRADE 286. 240. 46. OMUPUTER UPGRADE 292. 243. 49. DESK 100. 50. 50. AX MACHINE 487. 350. 137. AFE 198. 100. 98. 989 FORD XL 15 PASS VAN 8,439. 8,439. 0. ECREATION EQUIPMENT 243. 72. 171. SED FURNITURE 500. 445. 55. OPIER 2,395. 717. 1,678. ESKJET PRINTER 396. 60. 336. 'ATER TANK 2,995. 200. 2,795. OSHIBA LAPTOP 1,042. 86. 956. ENTIUM COMPUTER 1,686. 70. 1,616. ISCELLANEOUS 96. 0. 96. OTAL TO FORM 990, PART IV, LN 57 25,567. 15,648. 9,919. 18 STATEMENT(S) 5, 6 ....�.,...,. ........,., r •. •••• • i V1U•lr. - rvGJl 114 'ORM 990 OTHER LIABILITIES STATEMENT 7 )ESCRIPTION AMOUNT )BLIGATION UNDER CAPITAL LEASE 964. 'OTAL TO FORM 990, PART IV, LINE 65, COLUMN B 964. 'ORM 990 OTHER REVENUE NOT INCLUDED ON FORM 990 STATEMENT 8 )ESCRIPTION AMOUNT IRIDGE HOUSE NURSERY, INC. SALES NET OF DIRECT EXPENSES )ECREASE IN TEMPORARILY RESTRICTED NET ASSETS 'OTAL TO FORM 990, PART IV -A 26,275. ORM 990 OTHER EXPENSES NOT INCLUDED ON FORM 990 6,212. 20,063. STATEMENT 9 ESCRIPTION AMOUNT RIDGE HOUSE NURSERY, INC. EXPENSES 23,215. OSS ON DISOPOSAL OF FIXED ASSETS 4,218. OTAL TO FORM 990, PART IV -B 27,433. ORM 990 OTHER REVENUE INCLUDED ON FORM 990 STATEMENT 10 ESCRIPTION AMOUNT 99- 02934125 a y )SS ON DISPOSAL OF FIXED ASSETS <4,218.> )TAL TO FORM 990, PART IV -A <4,218.> 19 STATEMENT(S) 7, 8, 9, 10 BRIDGE; HOUSY:, IN(:. EURME ' WET HAWAII y7- UGy.7410 B 'ORM 990 OTHER E NSES INCLUDED ON FORM 99 STATEMENT 11 iESCRIPTION AMOUNT RIDGE HOUSE, INC. /BRIDGE HOUSE NURSERY, INC. INTERCOMPANY ENT 21,584. ' OTAL TO FORM 990, PART IV -B 21,584. tRM 990 PART V - LIST OF OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES AME AND ADDRESS ALTER WELTON 5 -890 HIONA STREET OLUALOA, HAWAII 96725 LEM ZIERKE 3 -1018 AHIKAWA STREET AILUA -KONA, HAWAII 96740 V PRESIDENT 3.75 HRS /WK ATE HENDRICKS SECRETARY .0. BOX 5046 3.75 HRS /WK AILUA -KONA, HAWAII 96745 ICHAEL MEDINA TREASURER 5 -5595 PULANI ROAD SUITE Cl 3.75 HRS /WK AILUA -KONA, HAWAII 96740 EVIN KUNZ, MD. MEDICAL DIRECTOR 5 -137 HUALALAI ROAD 3.75 HRS /WK 0. 0. 0. AILUA -KONA, HAWAII 96740 EN CLEWETT DIRECTOR 5 -5787 KAKALINA STREET 3.75 HRS /WK AILUA -KONA, HAWAII 96740 TEPHEN DENZER, MD. DIRECTOR .0. BOX 667 3.75 HRS /WK EALAKEKUA, HAWAII 96750 HIRLEY LEWIS 3 -1292 ILAU STREET AILUA -KONA, HAWAII 96740 STATEMENT 12 EMPLOYEE TITLE AND COMPEN- BEN PLAN EXPENSE AVRG HRS /WK SATION CONTRIB ACCOUNT PRESIDENT 3.75 HRS /WK 0. 0. 0. DIRECTOR 3.75 HRS /WK 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 20 STATEMENT(S) 11, 12 BRIDGE HOUSE, INC. FORM Y WEST HAWAII _ 99- 02934.8 ZEV. LEON STERLING DIRECTOR 76 -681 KIIPOHAKU STREET 3.75 HRS /WK {AILUA -KONA, HAWAII 96740 2EV. REGINALD C. RODMAN 78 -6657 MANALAHOA HWY. IOHUALOA, HAWAII 96725 2OBERT TRIANTOS, ESQ. 75 -1000 HENRY STREET, SUITE 209 {AILUA -KONA, HAWAII 96740 ?'OTALS INCLUDED ON FORM 990, PART V FORM 990 BRIDGE HOUSE NURSERY, :NC., P.O. BOX 2489, (AILUA -KONA, HI 96745 19- 0326281 ; CHEDULE A DESCRIPTION 'UNDRAISI NET INCOME 1THER INCOME OTAL TO SCHEDULE A, LINE 22 0. 0. 0. DIRECTOR 3.75 HRS /WK 0. 0. 0. DIRECTOR 3.75 HRS /WK 0. 0. 0. : HERYL TAUPU EXECUTIVE DIRECTOR '.0. BOX 2489 40 HRS/WX 41,578. 1,308. 0. (AILUA -KONA, HAWAII 96745 41,578. 1,308. 0. PART IX STATEMENT 13 INFORMATION REGARDING TAXABLE SUBSIDIARIES LAME, ADDRESS & ID NUMBER PCT NATURE OF TOTAL )F CORP OR PARTNERSHIP OWN BUSINESS INCOME END -OF -YEAR ASSETS 100.00% NURSERY - AGRICULTURAL 27,796. 226,628. OTHER INCOME STATEMENT 14 1996 1995 1994 1993 AMOUNT AMOUNT AMOUNT AMOUNT 3,778. 6,079. 2,401. 361. 7,502. 4,139. 13,581. 2,401. 21 STATEMENT(S) 12, 13, 14 Form 2758 (Rev. May 1995) Department of the Treeeury Internal Revenue Service Please type or pnnt. File the original and one copy by the due date for filing your return. I Please Type or Print 0 Form 706 -G5 (0) El Form 706 -GS (T) Fri Form 990 or 990 -EZ CI Form 990 -BL (� Form 990 -PF Name ppltcatron Tor txzension OT time i o ru. Certa' case, Income, Information, and Oth ► File a separate application for each return. Name BRIDGE HOUSE, INC. FORMERLY WEST HAWAII OPTIONS FOR LIVING Number, street (or P.O. box no. it mail is not delivered to street address) P.O. BOX 2489 City, town, or post office, state, and ZIP code. For a foreign address, see instructions. KAILUA —KONA, HI 96745 -2489 Note: Corporate income tax return filers must use Form 7004 to request an extension of time to file. trusts must use Form 8736 to request an extension of time to file Form 1065, 1066, or 1041. 1 I request an extension of time until 0 5 / 17 19 99 Director Form 990-7 (401(a) or 408(a) trust) C Form 990-7 (trust other than above) Q Form 1041 (estate) In Form 1041 -A C Form 1042 If the organization does not have an office or place othusiness in the United States, check this box • El 2a For calendar year 19 ,or other tax year beginning 07/01/1997 and ending 06/30/1998 b If this tax year is for less than 12 months, check reason: 0 Initial return C Final return C Change in accounting period 3 Has an extension of time been previously granted for this tax year? U Yes C No 4 State in detail why you need the extension 5a If this form is for Form 706- GS(D), 706- GS(T), 990-BL, 990 -PF, 990 - 7,1041 (estate), 1042, 1120 -ND, 4720, 6069, 8612, 8613, 8725, 8804, or 8831, enter the tentative tax, less any nonrefundable credits. $ b If this form is for Farm 990 -PF, 990 -7, 1041 (estate),1042, or 8804, enter any refundable credits and estimated tax payments made. Include any odor year overpayment allowed as a credit $ c Balance due. Subtract line 5h from line 5a. Include your payment with this form, or deposit with FTD coupon if required. $ N/A Signature and Verification Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete; and that I am authorized to prepare this form. Signature ► Title ► FILE ORIGINAL AND ONE COPY. The IRS will show below whether or not your application is approved and will return the copy. Notice to Applicant - To Be Completed by IRS C We HAVE approved your application. Please attach this form to your return. We HAVE NOT approved your application. However, we have granted a 10-day grace period from the later of the date sham below or the due date of your return (including any prior extensions). This grace period is considered a valid extension of time for elections otherwise required to be made on a timely return. Please attach this form to your return. Q We HAVE NOT approved your application. After considering your reasons stated in item 4, we cannot grant your request for an extension of time t� file. We are not granting the 10 -day grace period. We cannot consider your application because it was filed after the due date of the return for which an extension was requested. U Other. By: etums Partnerships, REMICS, and to file (check only one): CI Form 1120-ND (4951 taxes) Q Form 3520-A Form 4720 Form 5227 Form 6069 Data ► If you want a copy of this form to he returned to an address other than that shown above, please enter the address to which the copy should he sent. Number, street (or P.O. box no. if mail is not delivered to street address) City, town, or post office, state, and ZIP code. For a foreign address, see instructions. LHA For Paperwork Reduction Act Notice, see separate instructions. Form 2758 (Rev. 5-95) 13941 0-30-97 22 OMB No. 1545 -0148 Employer identification number 99 0293418 0 Form 8612 U Form 8613 Form 8725 0 Form 8804 Form 8831 Date District Director WEST HAWAII OPTIONS FOR LIVING INC C/0 NICK B WRIGHT P 0 BOX 2489„ KAILUA KONA, HI 96745 -2489 RE: Gentlemen: WEST HAWAII OPTIONS FOR LIVING INC 99- 0293418 P.O. Ho) Los Angeles, Calif. 90053 Person to Contact: BARRAGAN Telephone Nuttf� -894 -2336 Refer Ropy to: EC ( 01069f) Date: APRIL 8, 1993 This is in response to your request for a determination letter of the above -named organization. A review of our records indicates that the above -named organization was recognized to be exempt from Federal income tax in April 1992, as an organization described in Internal Revenue Code section 501(c)(3). It is further classified as an organization that is not a private foundation as defined in section 509(a) of the code, because it is an organization described in section 170(b)(1)(A)(iii). This letter is to verify your exempt status, and the fact that the determination letter issued in April 1992 continues to be in effect. If you are in need of further assistance, please feel free to contact our office at the above address or telephone number. Sincerely, L Barragan Disclosure Assistant 3, THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED NOTWITHSTANDING ANY REQUIREMENT. TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN. THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. INSR• TYPE OF INSURANCE POLICY NUMBER LTR • DATE (MMD DATE (MMPDO/YY) LIMITS GENERAL LIABILITY A I X COMMERCIAL GENERAL LIABILITY GL0645112 . 10/07/99 10/07/00 EACH OCCURRENCE s1000000 FIRE DAMAGE (Any one fire) 550000 CLAIMS MADE � ` X, OCCUR MED EXP (My one person) 55000 PERSONAL &ADV INJURY $ 1000000 i GENERAL AGGREGATE 152000000 ' GEN'L AGGREGATE LIMIT APPL PER: PRODUCTS - COMP /OPAGG' $ 1000000 ^ IES �� POLICY 'f P LOC 'AUTOMOBILE LIABILITY ANY AUTO _, ALL OWNED AUTOS • SCHEDULED AUTOS HIRED AUTOS I NON-OWNED AUTOS _ COMBINED SINGLE LIMIT (Ea actodent) $ I BODILY INJURY (Per person) ' S BODILY INJURY (Per accident) PROPERTY DAMAGE $ (Per accident) GARAGE LIABILITY ANY AUTO I AUTO ONLY EA ACCIDENT 5 OTHER THAN EA ACC S AUTO ONLY. AGG S EXCESS LIABILITY_ • OCCUR, CLAIMS MADE I DEDUCTIBLE RETENTICN $ EACH OCCURRENCE $ AGGREGATE • $ 5 ! S 5 WORKERS COMPENSATION AND I WL s ATU- • UIH I TORY LIMITS I I ER , EMPLOYERS' LIABILITY E.L. EACH ACCIDENT 5 E.L DISEASE - EA EMPLOYEE $ E.L. DISEASE - POLICY LIMIT 5 OTHER DESCRIPTION OF OPERATIONS /LOCATIONSNEHICLES/EXCLUSIONS ADDED BY ENDORSEMENT /SPECIAL PROVISIONS Certificate Holder is Named Additional Insured ACORD_ ULK I II I t, Vr LIHbILI I T IINOUKHIVIrmi 2 PRODUCER J.D. Jenkins & Company, Inc. One Main Plaza, Suite 600 2200 Main Street Wailuku HI 96793 Phone:808- 244 -8700 • Fax:808- 242 -1412 INSURERS AFFORDING COVERAGE INSURED Bridge House, Inc. Box 2489 Kailua -Rona HI 96745 INSURER A: INSURER B: INSURER C. INSURER 0: I INSURER E: Westchester Fire Insurance Co. CERTIFICATE HOLDER County of Hawaii Department of Finance 25 Aupuni Street, Rm 118 Hilo HI 96720 -8248 COHFIAN SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, THE ISSUING INSURER WILL ENDEAVOR TO MAIL 3 0 DAYS WRITTEN NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT. BUT FAILURE TO DO SO SHALL IMPOSE NO OBLIGATION OR LIABILITY OF ANY KIND UPON THE INSURER. ITS AGENTS OR REPRESENTATIVES. AUTHORIZED REPRESENTATIVE Margaret R. Jenkins ACORD 25 -S (7/97) y ADDITIONAL INSURED: INSURER LETTER. 10/21/99 THIS CERTIFICATE UED AS A MATTER OF INFORMATION ONLY AND CONFE RIGHTS UPON THE CERTIFICATE HOLDER. THIS CER ATE DOES NOT AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. CANCELLATION ACORD CORPORATION 1991 m-7 f . The present name of the corporation is WEST HAWAII OPTIONS FOR LIVING, INC. 2. The corporation's name is changed to: BRIDGE HOUSE, INC. 3. If adoption of the amendment was by the members, complete the following: as I OW, • A. A meeting of the members was held on Utr.,N uses t OF COMMERCE AND CONSUMER AFFAIRS Business Regiwstbn Dlvidon elmg law Ai:Rarts Street Address P.O. Smi 40. HaicluMr, Hawes 0 ARTICLES OF AMENDMENT TO CHANGE CORPORA (Section 4158 - 38, Hawaii Revised Statutes) The undermgned. duly authonzed officers of the corporation submitting these Andes of Amendment. certify as follows; Armin oar Year) A quorum was present at the meeting, and at least two of the members present at the meeting voted to adopt the amendment. B. The amendment was adopted by the written consent of all of the members of the corporation entitled to vote. 4. If adoption of the amendment was by the board of directors, complete the following: A. A meeting of the directors was held on /r1 Ay fat 199(2 ( Aaanrn Oa✓ read A quorum was present at the meeting, and a maicnty at the directors in office voted to adopt the amendment. OR 8. The amendment was adopted by the written consent of all of the Board of Directors. 5. If the amendment was adopted by the Board of Directors, check one of the following: ( J The corporation has no members. OR There are no members entitled to vote. We certify under the penalties of 4158 - 158. Hawaii Revised Statutes. that we have read the above statements. and that Me same are true and correct. Witness our hands this ('\ day of —lf /L'F . 19 . Ku1r? pPFcrhGit r Ryp.�nnr nr., ,4 IMWO OR 1 fte'f AG4 -- iScrates a °neat Reverse Side For Instructions) ia S10.00 /erred Cheat $TSO l EXPEDITED RE /IEN 52 I 5 i9se i lac-7 v tearrer Allan star .a WAtl • STATE OF HAWAII DEPARTMENT of COMMERCE AND CONSUME AEFA• Elesiness Registration Winston Ed Matadi Street Mairtq Address P. C. Bott•ad. Honoh,kr, Naval maw ARTICLE§ OF AMENDMENT TO CHANGE CORPORATE NAME 1 iw,7 itTh ' (Section 4152-38. Hawaii Revised Statutes) 0; The undersigned, duty authorized officers of the corporation submitting these Artic:as of Amendment, certify as toHaws: t The present name'of the corparaion KONA HALFWAY HOUSE, INC. Z. The corporation's name is changed to WEST HAWAII OPTIONS FOR LIVING, INC. 3. It adoption of the amendment was by the members, complete the following: A. A meeting of the members was held an to ,m Oar Yee) A titan was prudent at the muutuut.. and at loss Mu of thu inuulbws prusumtt at h meeting oMe,l In ad/ma tha arno.xlmanl. UH B. The amentment was adopted by the written consent of all of the members of the corporation entitled to vote. 4. It adoption of the amendment was by the board at directors, complete the following: At A meeting of the direetors.was held on August 13 1992 - /mono Day Year, A quorum was present at the meeting, and a matanty of the directors in office voted to adopt the amendment. OR /JV • , OUMt IIt. nay,.. -n. r •, Name :hangs Amendment 5. If the amendment was adopted by the Hoard at Cirectors. check one of the following: [ 1 The corporation has no members. OR (j{ I There are no members entitled tavote. we certify under the penalties of 41$a.158. Hawaii Revised Statutes, that we have read the above statements, and that the same are we and correct. witness our hands this Mt ‘t day of Seocember . 19 92 . Josevh Fagundes, III, Vice -Pres. John McClure. Treasurer ' / 4 _ trammel MINDUP 6 MN/ ` , Ned.. a rup v%`.Ci • ARTICLE II BY-LAWS OF BRIDGE HOUSE, INC. A Non - Profit Corporation ARTICLE I 'PURPOSES AND NONPROFIT CHARACTER SECTION 1.1 Purposes. The purpose or mission of the corporation shall be specifically set forth in Article IV of the Articles of Incorporation. SECTION 1.2 Nonprofit Character. The corporation shall be a nonprofit corporation, and any net income or earnings which may be derived from its operations, in pursuance of the purposes of the corporation, shall not be distributed to any member, director, or officer of the corporation, or any private individual but shall be used to promote the purposes of the corporation. SECTION 2.1 Principal Office. The principal office of the corporation shall be maintained at such place within the State of Hawaii, and the corporation may have other offices within or without the State of Hawaii, as the Board of Directors shall determine. SECTION 2.2 Place of Meeting. All meetings of the Board of Directors shall be held at the principal office of the corporation, unless some other place is stated in the call. Any meeting, regular or special, of the Board of Directors may be held by conference telephone or similar communication equipment, so long as all directors participating in the meeting can hear one another, and all such directors shall be deemed to be present in person at the meeting. Revised 2/14/94 ARTICLE III SECTION 3.1 Members Defined. Every. individual, business, chapter, foundation, and corporation who makes any contribution (financial, services or supplies) to or for the benefit of this corporation or who receives services from this corporation shall automatically, upon making such contribution, or receiving such services, become a member �f this corporation and remain a member until the completion date of the next annual meeting. In addition, each member of the Board of Directors shall automatically upon his, her election, become a member of the corporation and remain a member of the corporation during his/her term of office. SECTION 3.2 Quorum. At any meeting of the corporate membership, of which due notice shall have been given, the members present shall constitute a quorum for all purposes. 1 • Revised 2/14/94 • • SECTION 3.2 Members Voting Rights. Each member shall be entitled to one vote. Members may not vote by proxy, and shall only vote if in attendance at a meeting. SECTION 3.3 Other Rights. No member shall have any right, title or interest, legal or otherwise, in or to the corporate property or in or to any gifts, contributions to this corporation. . SECTION 3.4 Annual Meeting. Members shall be invited to attend the annual meeting and at each annual meeting, the members shall elect directors, receive the reports of the Board of Directors and the Executive Director, and transact such other business as may properly come before them. ARTICLE IV BOARD OF DIRECTORS 2 Section 4.1 Election. There shall be a Board of Directors of the corporation, to consist of not less than three (3) members. The number of the directors for the ensuing year shall be fixed by the membership at the annual meeting to hold office until the next annual meeting and thereafter until their successors shall be duly elected subject to earlier termination by removal or resignation. Within the foregoing limitation as to the minimum number, the number of directors may be decreased or increased by ballot of the membership at any special meeting and, in case the number is increased, the additional directors shall be elected by ballot of the membership as if elected at an annual meeting. The qualification for board membership shall be the interest and ability to support and further the interests of the organization. In addition Board membership shall reflect the interests Of the various communities within West Hawaii. Notwithstanding the foregoing, the Board shall be elected in terms designed to stagger the tenure of members of the Board. In no event shall any Board member serve for more than the equivalent of 2 consecutive 3 year terms. Section 4.2 Annual meeting. At the annual meeting of the corporation, the Board of Directors shall be elected by the members and the Board shall elect the officers of the corporation for the ensuing year. Section 4.3 Removal. Any director may be removed from office without cause by the affirmative vote of a majority of the directors in office at any meeting called for such purpose. The Board of Directors may at any time, but for cause only, remove from office or discharge from employment any officer, subordinate officer, agent, or employee appointed by it or by any person under authority delegated by it. Section 4.4 Vacancies. In case of any vacancy occurring in the Board of Directors between annual meetings, through death, resignation, disqualification, removal or other cause other than temporary illness, the directors remaining, although less than a majority of them, may appoint a successor or successors to fill the vacancy or vacancies so occurring for the unexpired term or terms thereof, respectively. The Board of Directors may elect a successor for any officer whose office becomes vacant for any of the foregoing reasons. e • • Section 4.5 Permanent Vacancies. If any permanent vacancy shall occur in the Board of Directors through death, resignation, removal, or other cause, the remaining directors, by the affirmative vote of a majority of all remaining members of the Board, may elect a successor director to hold offices for the unexpired portion of the term of the director whose place shall be vacant. Section 4.6 Temporary Vacancies, Substitute Directors. If any temporary vacancy shall occur in the Board of Directors through the absence of any director from the State of Hawaii or the sickness or disability of any director, the remaining directors, whether constituting a majority or a minority of the whole Board, may by the affirmative vote of a majority of such, remaining directors appoint some person as a substitute director, who shall be a director during such absence, sickness, or disability and until such director shall return to duty or the office of such director shall become permanently vacant. ARTICLE V MEETING OF BOARD OF DIRECTORS Section 5.1 Regular Meetings. Regular meetings of the Board of Directors shall be held, at least annually, at such times and places as the Board of Directors may provide by resolution. No notice other than such resolution need be given. In attendance at these meetings shall be the Executive Director and any other staff members as requested by the Board. Section 5.2 Annual Meeting. The Annual meeting of the Board of Directors shall be held during the month of January. Section 5.3 Special Meetings. Special meetings of the Board of Directors may be called by or at the request of the President, the Vice - President, or any two directors. The person or persons authorized to call special meetings of the Board of Directors may fix the place for holding such meeting. Notice shall be given in writing by mailing the same not less than three days prior to the meeting or by giving notice personally or by telephone not less than one day prior to the meeting. The failure to give such notice or by any director to receive such notice shall not invalidate the proceedings of any meeting at which a quorum of the directors is present. Section 5.4. Quorum. A majority of the total number of directors fixed at any given time shall' constitute a quorum to transact business, and, in order to be valid, any act or business must receive the approval of a majority of such quorum. A vacancy or vacancies in the membership of the Board of Directors shall not affect the validity of any action of the Board of Directors, provided there is present at the meeting a quorum of all the directors at which the Board of Directors has been fixed. Section 5.5 Decision- Making. As much as possible, decisions will be made on a consensus basis. When necessary, decision- making will follow Roberts Rules of Order. Revised 2/14/94 3 8 • • Section 5.6 Adjournment. In the absence of a quorum at a meeting duly called, the President or a majority of the directors present may adjourn the meeting from time to time without further notice, and may convene or reconvene the meeting when a quorum shall be present. Section 5.7 Action by Consent. Any action by the Board of Directors may be taken without a meeting if a written consent thereto is signed by all the directors and filed with the records of the meetings of the Board of Directors for all purposes. Section 5.8 Proxies. Voting by proxy shall not be permitted at any meeting of the Board of Directors or of any committees, boards, or bodies created by the Board. Section 5.9 Procedures. The Board of Directors shall fix its own rules of procedure which shall not be inconsistent with these By -Laws. ARTICLE VI POWERS AND DUTIES OF THE BOARD OF DIRECTORS Section 6.1 Powers. The corporate powers of this Corporation shall be vested in the Board of Directors to the fullest extent permitted by the laws of the State of Hawaii. The Board of Directors shall have general charge of the affairs, funds and property of the Corporation, and shall have full power, and it shall be their duty, to enforce the By- Laws. Section 6.2 Duties. It shall be the duty of the Board of Directors to conduct, manage and control the affairs and business of the Corporation and to promulgate and enforce rules and regulations consistent with law, the Articles of Incorporation and the By -Laws of the Corporation. Section 6.3 Gifts and Contributions. The Board of Directors may accept on behalf of the corporation in any contribution, gift, bequest, or devise for the general purpose of the corporation. ARTICLE VII OFFICERS. Section 7.1 Number. The officers of the Corporation shall be the President, the Vice - President; the Secretary, the Treasurer and such other officers, not to exceed three, as the Board of Directors shall from time to time elect. Section 7.2 Election- and Term of Office. All officers shall be elected by the Board of Directors and shall serve until their successors are elected. Any two or more offices may be held by the same person, provided that the Corporation shall have not fewer than two persons as officers. All officers shall be subject to removal at any time by the Board of Directors whenever in the judgment of the Board of Directors the best interests of the Corporation will be served thereby. The Board of Directors may, at its discretion, elect acting or temporary officers, elect officers to fill vacancies occurring for Revised 2/14/94 4 8 Revised 2/14/94 5 any reason whatsoever, and limit or enlarge the duties and powers of any officer elected by it. Officers need not be directors of the Corporation. Section 7.3 President. The President shall be the chief executive officer of the corporation. He shall preside at all meetings of the members and in the absence of the Chairman of. the Board of Directors, or if no Chairman of the Board of Directors shall have been appointed, the President shall preside at all meetings of the Board of Directors. He may call special meetings at his discretion. Subject to the discretion and control of the Board of Directors, the President shall: (a) be in personal charge of the principal office of the corporation; (b) have the general management, supervision and control of all the property, business, and affairs of the corporation; prescribe the duties of the managers of all branch offices, and exercise such other powers as the Board may from time to time confer upon him; (c) appoint heads of departments, and generally control the engagement, government, and discharge of all employees of the corporation, and fix their duties and compensation. He shall at all time keep the Board of Directors fully advised as to all of the corporation's business. Section 7.4 Vice - President. In the absence or disability or refusal to act by the President, the Vice - President shall, in the order designated by the Board of Directors, perform all of the duties of the President, and when so acting shall have all the powers of and be subject to all the restrictions upon the President. The Vice - President shall have such powers and perform such other duties as from time to time may be prescribed by the President, the Board of Directors or By -Laws. Section 7.5 Treasurer. The Treasurer shall be the chief financial officer of the Corporation and exercise general supervision over the receipt, custody and disbursement of corporate funds. The Treasurer shall perform all other duties assigned by the Board of Directors. Section 7.6 Secretary. The Secretary shall keep the minutes of all meetings of the Board of Directors. The Secretary shall keep or cause to be kept a register showing the names of the current directors and officers with their addresses. The Secretary shall give notice on conformity with the By -Laws of all meeting of the Board of Directors. The Secretary shall also perform all other duties assigned by the Board of Directors. Section 7.7 Absence of Officers. In the absence or disability of the President and Vice President the duties of the President (other than the calling of ,meetings of the Board of Directors) shall be performed by such persons as may be designated for such purpose by the Board of Directors. In the absence or disability of the Secretary or of the Treasurer, the duties of the Secretary or Treasurer, as the case may be, shall be performed by such person or persons as may be designated for such purposes by the Board of Directors. • • Section 7.8 Salaries. The salaries and compensation, if any, of officers, agents, and employees shall be determined by the Board of Directors. Board of Directorsjhall operate in a volunteer capacity ARTICLE VIII COMMITTEES Section 8.1 Committees. The Board of Directors may create and appoint such general or special committees of any kind as the business of the corporation may require and define the authority and duties of such committees; except that such committees shall not have the power to fill vacancies in the Board of Directors, or any such other powers as may be reserved to the Board of Directors by statute or otherwise. All committees shall be chaired by a Director. Section 8.2 Executive Committee. The Executive Committee, which shall meet bi- monthly at a time a place designated by the President, is authorized to conduct the business of the Corporation. The Executive Committee shall have the full power and authority of the Board of Directors of the Corporation. Minutes shall be recorded and reported to the full Board upon request of the Board. ARTICLE IX AUDIT OF THE BOOKS OF THE CORPORATION Section 9.1 Audits. The Board of Directors may cause a complete audit or an accounting review to be made of the. books of the corporation at least once in each fiscal year and more often as the Board of Directors shall deem appropriate and shall thereafter make appropriate reports to all members of the Board of Directors and of the corporation. The Board of Directors may appoint some person, firm, or corporation engaged in the business of auditing to act as the auditor of the corporation. ARTICLE X CONTRACTS, CHECKS, DEPOSITS AND FUNDS Section 10.1 Contracts. The Board of Directors may be general or special resolution authorize the President and/or any other officer or officers of the corporation .to enter into any contract or to execute and deliver any document, instrument, or writing of any nature in the name of and on behalf of the corporation, and such authority may be general or confined to specific instances. Section 10.2 Funds. All funds of the corporation shall be deposited from time to time to the credit of the corporation in such banks, trust companies, or other depositories as the Board of Directors may'select. Section 10.3 Checks, etc. All checks, letters of credit, drafts or orders for the payment of money, notes, or other evidences of indebtedness shall be signed by the President and/or such other officer or officers of the corporation and/or suctr employee duly authorized by the Board and in such manner as shall from time to time be determined by general or special resolution of the Board of Directors; In the absence Revised 2/14/94 6 • • of such determination by the Board of Directors, such instruments shall be signed by the President. ARTICLE XI INSPECTION OF CORPORATE RECORDS AND BY -LAWS Section 11.1 Inspection of Corporate Records. The books of account and the minutes of proceedings of the directors shall be open to inspection upon written demand of any person at any reasonable time. Demand for inspection other than at a meeting shall be made in writing upon the President, the Secretary, or any other officer designated by the Board of Directors. Section 11.2 Inspection of By -laws. The corporation shall keep in its principal office for the transaction of business a copy of the By -Laws of the corporation as amended or otherwise altered to date, which shall be open to inspection at all reasonable times during office hours. ARTICLE XII LIABILITY AND INDEMNIFICATION Section 12.1 Liability. No director, officer, employee, or agent of the corporation, and no heir, executor, or administrator of any such person shall be liable to this corporation for any loss or damage suffered by it on account of any action or omission by him as such director, officer, employee, or agent if he acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of this corporation, unless with respect to an action or suit by or in the right of the corporation to procure a judgment in its favor, such person shall have been adjudged to be liable for gross negligence or willful misconduct in the performance of his duty to this corporation. Section 12.2 Indemnification. (a) The corporation shall indemnify each person who was or is a party or is threatened to be made a party to any threatened, pending, or completed action, suit, or proceeding, whether civil, criminal, administrative, or investigative (other than an action by or in the right of the corporation) because he was a director, officer, employee, or agent of the corporation or any division of the corporation, against expenses (including. reasonable attorneys' fees), judgments, fines, and amounts paid in settlement actually and reasonably incurred by him in connection with any action, suit, or proceeding if he acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of this corporation, and, with respect to any criminal action or proceeding, had no reasonable cause to believe this conduct was unlawful. The termination of any action, suit, or proceeding by judgment, order, settlement, conviction, or upon a plea of nolo contender or its equivalent, shall not, of itself, create a presumption that the person did not act in good faith and in a manner which he reasonably believed to be in or not opposed to the best interests of this corporation and, with respect to any criminal action or proceeding, had reasonable cause to believe his conduct was unlawful. (b) The corporation shall indemnify each person who was or is a party or is threatened to be made a party to any threatened, pending, or completed action, suit by or in the right of the corporation to procure a judgment in its favor because he is or was Revised 2/14/94 7 0 . a director, officer, employee, or agent of the corporation or of any division of the corporation, against expenses (including reasonable attorneys' fees) actually and reasonably incurred by him in connection with the defense or settlement of such action or suit if he acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests or this corporation, except that no indemnification shall be made in respect of any claim, issue, or matter as to which such person shall have been adjudged to be liable for gross negligence or willful misconduct in the performance of his duty to this corporation unless and only to the extent that the court in which such action or suit was brought shall determine upon application that, despite the adjudication of liability but in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses which such court shall deem proper. (c) To the extent that a director, officer, employee, or agent of the corporation or of any division of the corporation has been successful on the merits or otherwise in defense of any action, suit, or proceeding referred in paragraph (a) and (b) of this Section, or in defense of any claim, issue, or matter therein, he shall be indemnified against expenses (including reasonable attorneys' fees) actually and reasonably incurred by him in connection therewith. (d) Any indemnification under paragraph (a) and (b) of this Section (unless ordered by a court) shall be made by the corporation only as authorized in the specific case upon a determination that indemnification of the director, officer, employee, or agent is proper in the circumstances because he has met the applicable standard of conduct set forth in paragraph (a) and (b). Such determination may be made (1) by the Board by a majority vote of a quorum consisting of directors who were not parties to such action, suit or proceeding, or (2) if such a quorum is not obtainable a quorum or disinterested members as the Board so directs, or (3) by independent legal counsel in a written opinion to the corporation. (e) Expenses incurred in defending a civil or criminal action, suit, or proceeding may be paid by the corporation in advance of the final disposition of such action, suit, or proceeding as authorized by the Board of Directors in a particular case upon receipt or an•undertaking by or on behalf of the director, officer, employee, or agent to repay such amount unless it shall ultimately be determined that he is entitled to be indemnified by the corporation as authorized in this Article. (f) The indemnification provided by this Article shall not be deemed exclusive of any other rights to which those indemnified by be entitled, shall continue as to a person who has ceased to be a director, officer, employee, or agent, and shall inure to The benefit of the heirs, executors, administrators, and personal representatives of such person. Revised 2/14194 • • 8 Q Y , Revised 7114194 • • (g) The corporation may purchase and maintain insurance on behalf of any person who is or was a director, officer, employee, or agent of the corporation or any division of the corporation against any liability asserted or incurred by him in any such capacity or arising out of his status as such, whether or not the corporation would have the power to indemnify him against such liability under the provisions of this Article. Any such insurance may be procured from any insurance company designated by the Board. ARTICLE XIII FISCAL YEAR The fiscal year of the corporation shall be such as may from time to time be established by the Board of Directors. ARTICLE XIV GOVERNMENTAL POLICIES Section 14.1 General Policy. The Rules set forth in this Article XIV shall be consistent with and interpreted in conformity with the grant policies of the State of Hawaii Department of Health. Section 14.2 No Compensation of Directors. The Directors of the corporation shall not receive compensation for their services as directors of the corporation. Section 14.3 No Nepotism. The corporation is a non - profit organization duly registered with the Department of Commerce and Consumer Affairs of the State of Hawaii. All employees of the corporation shall be hired on the basis of merit and not upon the basis of their family, blood or kin relationship to any member of the Board of Directors or any current officer or employee. Section 14.4 Conflict of Interest. No employee or board member of the corporation shall take any official action on behalf of the corporation directly affecting (a) any business or other undertaking in which the person has a substantial financial interest, or (b) a private undertaking in which the person is engaged as legal counsel, advisor, consultant, representative, or in any other agency capacity. Section 14.5 Non - Smoking. Smoking is hereby prohibited at all times in all interior spaces under the control of Bridge House, Inc.. Section 14.6 Non - Discrimination. There shall be no discrimination on the basis of race, color, religion, marital status, age or handicap with regard to hiring, assignment, promotion, use of volunteers, or delivery of other services. This policy shall apply to membership on the organization's governing body and its duly organized committees. Section 14.8 Authorized .Representative. The President or the Executive Director is authorized to execute, form time to time, the activities of Bridge House, Inc.. They are authorized to sign all documents, applications and contracts required for Bridge 9 e Revised 2/14/94 10 House, Inc. for financial support, and other requirements necessary for the organization. ARTICLE XV AMENDMENTS TO BY -LAWS The By-Laws, and every part thereof, may from time to time and at any time, be amended, altered, repealed, and new or additional By -Laws may be adopted by a majority vote of the directors at which a quorum is present. CERTIFICATE • The undersigned president of Bridge House, Inc., hereby certifies that the foregoing Bylaws were dully adopted by the resolution of the Board of Directors of Bridge House, In., on August 13, 1992, and that they remain in full force and effect. DATE: February 5, 1999. Walter Welton President aP Ai Y