HomeMy WebLinkAboutCOM 0667.010 1998-2000Stephen K. Yamashiro
Mayor
•
DEPARTMENT OF FINANCE
25 Aupum Street. Room 118 • Htlo, Hawaii 96720 -4
(8031 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: January 24, 2 000
GRANT APPLICATION FOR: Transportation for Adults With disahilities
(Program Title)
Legal Name of Organization:
Mailing Address:
Facility /Site Address: Honokaa Hawai 9
Director /Site Manager: Phone: 7 7 5 — 7 2 9 5
Organization President: Phone: 77 5 -79 3 3
Contact Person (Grant Writer) Cami Post Phone: 7 75 -7295
Amount of request for County funds: $ 2 5 , 000
Total annual budget of organization: $ 3 3 0 , -I 93
Has the applicant applied for any other funds from the County of Hawaii this fiscal year?
0 Yes Source /Department:
I •
County of 3atuaii
Brantley Center, Inc.
P.O. Box 1407, Honokaa, Hawaii 96727
Ohelo Street
Cami Post
Carol Kalaau
Briefly define the program for which funding is being requested:
1
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C 0.7.0,06n 400G) ail
50rtre $hrkcaAR
Harry A Takahashi
Director
S. K. Schutte
Deputy
No
Agency /Program(s): 5 Social Services 0 Youth Programs A CS Elderly Programs
Check Category (ies) 05 Culture and Arts C5 Education 00 Other / ,1 O,�
Comm. No. �9 /
Rehabilitation Services ATM
No.
Ref. To: f1 JAG
Ref. Date FEB 2 3 2000
Transportation will be provided to a maximum of twelve consumers
to and from Brantley Center, Inc.. The Center will provide transportation
to various work sites in our service area. Transportation services
will also include transporting consumers to their medical appointments.
Cory",„ ,vo GC7.oio ii / of-3
• •es
• •
QUALIFYING STANDARDS FOR APPLICANTS
An applicant must meet all of the following standards:
O 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.
O 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.
0 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.
O Be licensed and accredited in accordance with applicable requirements of Federal, State and
County laws.
H. 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.
III. 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
•a
IV. QUARTERLY ALLOCATION
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
VIII. ACKNOWLEDGMENT
• •
Any applicant or recipient who withholds or omits any material facts or deliberately misrepresents
such facts to the County of Hawaii shall: I) 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.
Brantley Center, Inc.
(Legal Name of Organization)
hereby agrees to administer the Transportation For Adults With Disabilities
(Program Title)
in accordance with the regulations, policies and procedures prescribed by the Hawaii County Finance
Department. Distribution of grant funds is limited to grantees, which are in compliance with County
regulations, policies and procedures. The County reserves the right to withhold grant distributions at any
time the grantee is not in compliance. It is the policy of the County of Hawaii and for those who do business
with the County to provide equal employment opportunities to all persons regardless of race, physical
disabilities, color, religion, sex, age, or national origin as mandated by the Federal Civil Rights Acts, as
amended, and any other federal or state laws relating to equal employment opportunities.
IX. AMENDMENTS TO THE APPLICATION/EVALUATION
The applicant assures that it will submit to the HSNPGRC for prior review and approval, a written request
and justification for any changes, additions, or deletions to any portion(s) of the grant application or a duly
executed Grant Agreement of County Funds. The applicant will cooperate and assist in any effort
undertaken by the HSNPGRC to evaluate, inspect or otherwise monitor the effectiveness, feasibility, and/or
cost efficiency of any and all practices, policies and procedures or activities pursuant to this application or
any grant designation or allocation received as a result of this application.
3
f
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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!
(a L. ti a- c uJ c /,/ z /Gr
Signature of President/Chairperson Date
j� li.44,4; 4
Signature of Executive Director /Manager
4
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Date
a
Stephen K. Yamashiro
Mayor
Certified by: Cami Post
County of jainaii
DEPARTMENT OF FINANCE
25 Aupuni Street, Room 118 • Hilo. Hawaii 96720 -4252
(808) 961-8234 • Fax (808) 961 -8248
HAWAII COUNTY NONPROFIT GRANTS (FY 2000 -01)
FINANCIAL QUESTIONNAIRE
. Please include as an attachment an explanation for all "NO" answers to questions #1 thru 11 below:
Yes No
(XS (S 1. Has the agency operated continuously for the past three (3) years?
(,)1) (S 2. Has the agency operated with a positive cash flow for the past (3) years?
Harry A. Takahashi
Director
S. K. Schutte
Deputy
( )re , 0 3. Does your Board of Directors approve a detailed cash flow budget before the beginning of
each fiscal year?
O (� 4. Do your Board meeting minutes show that quarterly financial statements are approved?
QO 0 5. Is your equity balance at least 20% of your Total Liability balance?
4F (.S 6. Is your Total Current Asset balance larger than your Total Current Liability balance?
Q (S 7. Are bank reconciliations and accounting performed by someone other than the check signatory?
O (S 8. Are you fully insured for the agency's vehicle(s) and building(s)?
Qn 0 9. Is your Workers' Compensation at least 2% of payroll?
O (S 10. Are you current (not delinquent) on all payroll and payroll tax payments?
(5 11. Is the agency free of any pending litigation, liens or judgments?
(5 V 12. 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 certi& that the agency has satisfactorily responded to each of the above questions and explained as
needed. I hereby cert ini that this information is true and correct to the best of my knowledge.
Agency: Brantley Center, Inc. Phone:
Prepared by: Cami Post, Administrator
Print Name/Title
Print Name of Executive Director
775 -7295
1 AA: /J 0.4.k 0 / 7/D o
Signature Date
gn
L _ a44,, : 2d 01/2-7/00
Signature Date
s.zamsuV antTUDEN
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Overview:
1) Describe the program for which funding is being requested.
Brantley Center, Inc. is a private nonprofit community rehabilitation program which was incorporated in
February, 1968. The Center's overall mission is to provide quality services in addressing community
needs for vocational and independent living skills training programs for adults with mental, emotional,
and / or physical disabilities.
Adults with disabilities are provided a supervised work environment where they receive prevocational,
vocational, and social skills training while performing paid work. Specific job skills related to an
individual's quality and quantity of production as well as promoting good work habits will be taught at the
Center and in the community.
Brantley Center also provides independent living skills training for 11 adults with developmental
disabilities through our Home and Community Based Waiver Services Program.
Transportation services are essential in delivering these services. Due to limited transportation resources
in our geographical area, Brantley Center provides transportation to and from the center, to vocational
training sites, and to medical/dental/pyschiatric appointments for consumers.
2) What unique or significant service will be provided?
Brantley Center is unique in that it offers a variety of job training opportunities while providing rural
communities with the following services: Yard Maintenance, Janitorial, Diversified Agriculture, T -Shirt
Silk Screening, Small Assembly Work, Sewing, and Vehicle Cleaning.
Brantley Center is the only rehabilitation facility in our community to provide a day program for adults
with disabilities.
3) What specific outcomes are to be achieved?
Specific outcomes which are to be achieved include:
To increase the employability of each consumer.
•
To gain or regain the practical skills necessary for each consumer to live more independently in
their communities.
To improve and maintain the social skills necessary for each individual to participate fully in their
community.
To increase each consumer's ability to become financially self - sufficient and less dependent upon
government support thorough competitive employment placement services.
•
(Overview - con't.)
B. Problem/Need:
• •
4) How will the proposed program empower participants/clients to become self -
sufficient and facilitate positive social change?
Brantley Center, Inc. provides a supportive work environment which empowers each consumer to
achieve their maximum levels of functioning. Individualized program plans are developed for each
consumer to address their specific needs and focus their training on becoming self - sufficient and
encouraging positive social change.
1) What is the problem /need the proposed program is designed to meet?
Due to the large geographical areas the Center serves, adequate transportation services continues to be a
problem. Some consumers attending Brantley Center receive transportation services from Hawaii County
Economic Opportunity Council. However, this service is limited and currently there are 6 to 8 consumers
in need of rehabilitation services with no transportation available to them.
Many consumers have expressed a need for transportation to medical, dental, and psychiatric
appointments. Often times family members /care providers are not able to meet this need and depend on
the Center because resources are very limited. Brantley Center provides this services whenever possible.
Reliable transportation to various job sites is another challenge the Center faces. We expanded our yard
maintenance contracts to include 32 water tank sites from Laupahoehoe to Puako, in addition to servicing
our private customers. It is increasingly difficult to keep pace with vehicle repair and maintenance costs.
2) Who are the target population and what are the specific needs?
The target population includes adults with a state certified mental, emotional, and/or physical disabilities
who reside in the districts of Hamakua and North and South Kohala. Specific needs includes
transportation to and from the Center, to various work sites, to medical/dental/psychiatric appointments.
3) What is the geographical area(s) to be served and hours of operation?
Brantley Center, Inc. is located in Honokaa on Ohelo street and serves the geographical areas of
Hamakua, North Kohala, and South Kohala districts.
The hours of operation are from 7:30 a.m. to 3:30 p.m., Mondays through Fridays, except State holidays.
C. Collaboration /Coordination:
1) What specific measures will be taken to collaborate /coordinate with other
community resources to achieve maximum program efficiency and cost
effectiveness?
(Collaboration/Coordination - con't.)
• •
For several years, Brantley Center has coordinated with the County of Hawaii Parks & Recreation,
Senior Employment program and the Hawaii Intake Service Center - Community Service Restitution
Program to utilize community service as added labor services to assist our employees in completing their
contract work. This allows our staff more time to provide individualized training to the consumers. This
service is offered to the Center at no cost.
We also coordinate with the Parks & Recreation Department, Retired Senior Volunteer Program, who
sew Hawaiian quilts as a fundraising project for the Center.
Brantley Center staff have been working with Steadfast Housing Development Corp. to provide a day
program for 5 adults with a serious mental illness in need of vocational and social rehabilitation. The staff
of Steadfast Housing Development Corp. will provide living skills training as needed, and Brantley Center
staff will provide vocational and/or socialization skills training.
Brantley Center will continue to coordinate with the County of Hawaii Parks and Recreation Programs to
offer a variety of recreational opportunities to consumers within the community at no cost.
We also coordiate with Honokaa High School Special Education Department providing a work
transition program for junior and senior students.
2) How will these measures reduce or eliminate any existing duplication of services
to your designate target group?
As the number of consumers served increases, HCEOC transportation is limited and will not be able to
transport an additional 6 to 8 consumers.
Duplication of transportation services is not a significant issue because HCEOC is not capable of
providing transportation to consumers throughout each work day to various job sites and/or medical
appointments. There are no other agencies capable of providing this service at this time.
Part of Brantley Center's mission is to address the needs of communities in our service area. Due to the
limited resources available and the large geographical area we serve, consumers and their families rely
heavily on Brantley Center staff to provide transportation and other services, and to network with various
community agencies to meet their needs.
D. GOALS and OBJECTIVES:
1) What are the major goals/benchmarks of the proposed program?
* To serve a total of 38 consumers at any one time for FY 2000 -2001.
* To serve a total of 45 unduplicated consumers for FY 2000 -2001.
* 12 consumers will increase their levels of functioning in independent living skills to
(Goals and Objectives - con't.)
• •
enable them to live more independently in their community.
20 consumers will increase their levels of functioning in social skills necessary to
participate fully in their communities.
16 consumers will increase their levels of functioning in pre - vocational and vocational
skills to increase their employability and ability to become financially self - sufficient
and less dependent upon government support.
2) What specific objectives /action steps are planned for each goal?
To address the increased demand of consumers needing services offered by Brantley
Center, transportation services to and from the Center will be provided by the Center's staff as
needed.
Consumers enrolled in the Home and Community Based Waiver Services Program
receive intensive training in self -care skills, mobility skills, home management skills,
functional academic skills, communication skills, and social skills. An individualized
plan is developed for each consumer, and is designed to meet each of their needs.
Each consumer works on 5 training objectives each day, and progress is documented daily.
Independent living skills training will enable consumers to live more independently in their
community.
'All consumers participating in Brantley Center programs receive social skills training
which will enable them to participate more in their community. Social skills training focuses on
interpersonal relationships with family, friends, co- workers, supervisors, etc.. Consumers also
receive training in accessing and participating in services and activities within the community.
Consumers participating in our vocational training programs receive occupational skills
training, work adjustment training, on-the-job training, and job placement services.
Brantley Center, Inc. is participating in the Hawaii Island Farm Workers with
Disabilities Project. Funding from this grant has allowed the Center to hire a Vocational
Rehabilitation Specialist to job develop and create more vocational opportunities for the
consumers.
3) What is the timeline (start and end dates) for each action step?
See Question 4
4) What significant client- centered outcome(s) will the program achieve?
a) Attain at least one personal program outcome; or
b) Show measurable progress towards your program goals.
• •
1st Quarter FY 2000 -01 (July 1, 2000 to September 30, 2000)
* Increased total number of consumers served at any one time to 32
Increase total number of unduplicated consumers served to 38
3 consumers will increase their levels of functioning in independent living skills
5 consumers will increase their levels of functioning in social skills
4 consumers will increase their levels of functioning in pre - vocational
and vocational skills
2nd Quarter FY 2000 -01 (October 1, 2000 to December 31, 2000)
* Increase total number of consumers served at any one time to 34
Increase total number of unduplicated consumers served to 40
6 consumers will increase their levels of functioning in independent living skills.
10 consumers will increase their levels of functioning in social skills
8 consumers will increase their levels of functioning in pre - vocational
and vocational skills
3rd Quarter FY 2000 -01 (January 1, 2001 to March 31, 2001)
* Increase total number of consumers served at any one time to 36
Increase total number of unduplicated consumers served to 43
9 consumers will increase their levels of functioning in independent living skills.
15 consumers will increase their levels of functioning in social skills
12 consumers will increase their levels of functioning in pre - vocational
and vocational skills
4th Quarter FY 2000 -01 (April 1, 2001 to June 30, 2001)
* Increase total number of consumers served at any one time to 38
Increase total number of unduplicated consumers served to 45
12 consumers will increase their levels of functioning in independent living skills.
(4th Quarter FY 2000 -01 - con't.)
* 20 consumers will increase their levels of functioning in social skills
16 consumers will increase their levels of functioning in pre - vocational
and vocational skills
E. SERVICE DELIVERY:
1) What methodology will be used in the proposed program's delivery
of service(s)?
Assessments
All consumers attending Brantley Center, Inc. will be assessed in the following skill areas: self -care,
mobility, communication, socialization, home management, functional academics, and vocational. All
assessments will be completed within two weeks of admission, on an annual basis, and prior to
termination of services.
Those consumers participating in vocational training programs will be assessed on their productivity rate
to determine their rate of pay. This assessment is completed semi - annually.
Individual Program Planning
Quarterly Progress Reports
• •
Individualized Program Plans are completed at least annually for every consumer. An Inter- Disciplinary
Team made up of the consumer, case manager, care provider /family member, Brantley Center stag and
any other relevant persons identified by the consumer or family will meet to review all assessments and
professional reports. All members of the team are asked to identify and prioritize the needs of the
consumer. From this discussion annual goals are identified and selected by the team. Each goal is then
broken down into short term objectives. Training programs are developed for each objective. Every
consumer works on a minimum of four training objectives. Whenever possible, training takes place in the
community. Training is conducted on an individual basis and in enclaves. Each time a training program
is run, data is recorded to measure an individual's progress. Program Monitor Flow Sheets are used to
record this data. These sheets also detail mastery criteria for each training objective.
Based on the Program Monitor Flow Sheets, quarterly progress reports are completed for each
consumer.
F. EVALUATION:
1) What process will be used to evaluate the program and service(s)?
G.
• •
(Evaluation - con't.)
Assessments on all consumers are completed prior to training, annually, and prior to termination
of service. These assessments will determine how each consumer is progressing toward their annual
goals.
Other tools for evaluating our programs and services are annual monitoring reports by the Department Of
Health, Mental Health Division, Department of Human Services, Division of Vocational Rehabilitation
and Adult Community Care Services Branch. These reports include records reviews, consumers and staff
interviews, and a consumer satisfaction survey.
Brantley Center's Board of Directors developed a Continuous Quality Improvement policy. The purpose
of this policy is to adhere to contractual requirements and maintain the highest standard of excellence. A
Continuous Quality Improvement checklist is used to review each consumer's file at least once a year.
The Administrator will review each checklist and request a plan of correction to address any deficiencies.
We also send out consumer satisfaction surveys each year to evaluate our programs and services.
2) How will this process measure the outcomes specified in item D, (1 -4)?
An assessment is completed for each consumer to determine their current levels of functioning. A graph
is developed based on the assessment results, and shows each consumer's strengths and weaknesses in
performing independent living skills, vocational skills, and social skills. Training programs are established
for each consumer based on the results of the assessment. Consumers' levels of functioning and progress
are tracked through assessments/evaluations and quarterly progress reports.
PROGRAM FEES:
1) Does your organization charge a membership fee for service participants?
No
2) Does the proposed program charge participants a fee for service(s) provided
by your organization?
No
H. VIABILITY:
I) What is your justification or rationale for the expenditure of public funds
for the proposed program?
The public benefits in several ways from the services offered at Brantley Center. Besides providing
training opportunities to adults with disabilities, we also provide the public with the following services at
a reasonable cost: yard maintenance, janitorial, diversified agriculture, t -shirt silk screening, small
assembly, sewing, and vehicle cleaning.
(Viability - con't.)
• •
Due to the limited transportation services in the area we serve, we also assist families of people with
disabilities by transporting consumers to medical appointments and other necessary places in the
community to help maintain their independent living arrangement or residential status with their families.
By providing vocational training opportunities to adults with disabilities will enable them to become more
financially self - sufficient and less dependent on government or public support.
2) What are your financial and programmatic plans to sustain the proposed
program beyond the upcoming fiscal year?
The Administrator plans to write a grant to obtain another 15 passenger van through Dept. of
Transportation. Increase fund raising efforts to continue expansion of our diversified agriculture
program. This will increase training opportunities for people with disabilities.
I. BUDGET:
1) Complete the attached Budget tables; and
2) Provide appropriate attachments, as indicated.
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?
Yes. SEE ATTACHED.
2) What are the primary roles and responsibilities of your organization's
Executive Director?
The primary role of the Administrator is to provide leadership and direction in managing all
aspects of the agency. The Administrator of Brantley Center is responsible to establish and maintain
standards of excellence for the agency.
The primary responsibilities of the Administrator are to monitor and evaluate all programs, personnel,
and financial operations of the Center.
3) What are the primary roles and responsibilities of your organization's Board of
Directors? (Clarify role of executive officers vs. general membership).
C.
•
(Board of Directors - con't.)
• •
The primary roles of the Board of Directors is to set policies that guide our agency and monitor the
Center's finances, its programs, and performance.
The primary responsibility of the general membership of the Board is to plan for the betterment of
Brantley Center, Inc.. These members also serve on standing committees and special committees as
assigned by the Board President. An annual election is held in which general board members elect the
executive officers (President, Vice - President, Treasurer, and Secretary).
The Executive Committee is made up of the Executive Officers and up to nine additional members of the
Board of Directors. The Executive Committee may exercise all powers of the Board of Directors, except
as otherwise provided in the By -laws.
B. PAST PERFORMANCE:
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 data on numbers served; and
b) Qualitative data showing number and % of participants achieving
measurable outcomes.
For the fiscal year 1998 -99 we have served a total of 41 unduplicated consumers.
For the fiscal year 1999 -00 we have served a total of 4I unduplicated consumers so far.
For fiscal year 1998 -99: 16 consumers improved and/or maintained their levels of functioning in
independent living skills. 14 consumers improved and/or maintained their levels of functioning in
vocational skills. 4 consumers were placed in competitive employment. 21 consumers improved and/or
maintained their levels of functioning in socialization skills. Out of the 41 total unduplicated consumers,
36 or 88% increased their levels of functioning in relation to their training goals and objectives.
For the fiscal year 1999 -00: 13 consumers improved and/or maintained their levels of functioning in
independent living skills. 12 consumers improved and/or maintained their levels of functioning in
vocational skills. 5 consumers were placed in competitive employment. 16 consumers improved and/or
maintained their levels of functioning in socialization skills. Out of the 41 total unduplicated consumers,
37 or 90% increased their levels of functioning in relation to their training goals and objectives.
FINANCIAL:
1) Have your organization's current program operations remained the same as
last year? What major program or financial changes will be incurred next year?
The Board of Directors and Administrator are currently working on increasing fundraising efforts and
grant writing to expand our diversified agriculture program and obtain a 15 passenger van.
0
• •
2) What is the status of all of your organization's major contracts or agreement for
the coming year (employment agreements, office leases, primary grant revenue/
supplier, etc. )?
Employment agreements and primary grant revenues are secured for FY 2000 - 01.
3) How does the proposed program fit into your organization's long range financial
plan?
By increasing the transportation capabilities of Brantley Center, we would be able to serve the 6 to 8
consumers who are currently in need of rehabilitation services.
Brantley Center's long range financial plan is to increase funding from major contracts. In order to
accomplish this, the Center needs to increase the total number of consumers served to meet the increased
need for rehabilitation services in our service area.
D. MONITORING:
1) During the past two (2) fiscal years, what financial and /or administrative
monitoring has your organization received from any and all funding sources?
Department of Human Services
Division of Vocational Rehabilitation
Mr. John Noland - 1- 808 - 692 -7720
Department of Human Services
Adult Mental Health Division
Mrs. Ida Otake - 1- 808 - 974 -4300
Department of Human Services
Adult and Community Care Services Branch
Ms. Wally Wake - 1- 808 -586 -5566
E. ALCOHOL. TOBACCO AND DRUG -FREE WORKPLACE POLICIES
INFORMATION:
1) How does your organization address alcohol, tobacco, and other drug prevention
information dissemination as part of your workplace and /or program
environment?
Brantley Center has a Drug -Free Workplace Policy and a Smoking Policy that are reviewed with all
employees during the orientation process and on an annual basis.
SEE ATTACHED.
• •
Narrative
Attachments
- f -a
Name of Participants:
EXECUTIVE BOARD TRAINING
Training On Monthly Financial Statements
By Jennifer Gossert
October 12, 1998
gl.
AITACHMENP 1
Board of Directors Training
12& / et -°-mac
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•
Training provided by: Helen Hemmes
Participating Members:
Print Name
1. / I . 0/71; Po 3
2.; (la
3. 4/.-L 5L Lh
4,
GL WA) /4 /6.431-11
1
6. fd c'.0 GCS
7. CA-go 1 14414-Rtij
9.
10.
11.
12.
13.
14.
Brantley Center, Inc.
Executive Board Training
January 10, 2000
•
Signature
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ATTACHMENT 1
Board of Directors
Training
4 •
•
Alcohol, Tobacco
Drug -Free` Workpl,
Policies Informs'
BRANTLEY CENTER C
DRUG -FREE WORKPLACE POLICY
1993
Brantley Center, Inc., is committed to maintaining a drug -free workplace and
promoting a safe and healthy work environment for all employees. Consequently, all
employees are prohibited from engaging in the unlawful manufacture, distribution, dispensing,
possession, or use of a controlled substance in the workplace.. Violations of this policy may
result in appropriate disciplinary action including termination of employment.
OBJECTIVES:
1. To protect the health, safety, and welfare of both clients and the public.
2. To eliminate disruptive or illegal drug- related activity in the workplace.
3. To comply with the requirements of the Federal Drug -Free Workplace Act of 1988.
{''
• •
SMOKING POLICY
Attachment 1
Alcohol, Tobacco &
Drug -Free Workplacc
Policies Informati<
Act 289, which became effective on June 13, ,1988, requires any private corporation, finny or
association receiving state funding to adopt a smoking policy. The legislature is previously
recognized the dangers of smoking and of breathing secondhand smoke. Smoking is known
to be the single most important prevention cause of death blithe United States and breathing
second hand smoke has been shown to be dangerous to those in confined places.
Therefore, effective September 13, 1988 the following Smoking Policy will be adopted by
Brantley Center, Inc.
1. Cigarette, cigar, and pipe smoking shall be prohibited within the Brantley Center
facility. This includes the office area, work activity, meal area, and all other
confined space.
2. Cigarette, cigar, and pipe smoking shall be prohibited within any Brantley Center
vehicle in which clients, staff, and others are being transported.
3. Ci • arette, cigar, and pipe smoking will be allowed in areas outside the Brantley Center
facility as designated by the Administrator.
4. No smoking signs shall be conspicuously posted in those areas where smoking is
prohibited.
5. Designated smoking areas may be identified in an appropriate manner.
6. The designated smoking areas may be changed, modified and/or eliminated as
necessary to safeguard the health of clients, staff, customers, and visitors.
It is the policy of Brantley Center, inc. to provide a safe and healthful environment for
everyone entering our facilities. To that end the Smoking Policy may be amended, expanded
and modified in the future.
John A. Poppe, President
Brantley Center, Inc.
• •
Budget Tables
POSITION TITLE !. T ''.`,' . ' -:
> 'PRECEDING. FISCAL =''`':
- ' .• FISCAL YEAR 2000-01
Item
4
)' :`r °: "Etnployeer, .,,. ;;.
,c ;.• : .
• . (I: as1 : Name;Eiist)' ; a'''; -',
)�. -�" ° • 4 'z'` -': •�:.
- Status, -,
..and.;:
.'.Sa la ryt
Total Agency
Budget
FY 99 -00
Total Program Budget
FY 99 -00
Total Agency
Budget
FY 2000-01
Total Program
Budget
FY 2000 -01
: Grant Only
Projected,'
, �Expen'diture 's = :'
1.
Title:Administrator
rP °!,;;..
F/T
F/T
Name: Camela Post
r'`$'. `:
30, 800
30, 800
1 , 800
1 , 800
Title: Ql' P /Trainer
" P
F/T
F/T
•
Name: Percy Narimatsu
$ '.'
25,000
25,000
Title: I ,
Prot Coordinator
- P - -; .
F/T
F T
/
Name: Joydee Young
;`$ -''
22,000
22,000
Title: Admits. Asst.
:<'',;;'
F/T
F/T
Name: Wesley Acdal
$ ;.
18,900
18,900
Title: Yard Supv. /Driver
'- : ?''P '.-
F/T
P/T
F/T
P/T
P/T
Name: Tyrus Biqa
$.,'
22,680
5,670
22,680
5,670
5,670
Title:Farm/Janitorial Supv
; '`P,: _
F/T
F/T
Name: Jacob Thomas
$' ±
15, 360
15,360
•
Title: p
Para rofessional Aice::;'
s ' Ps;
F/T
F T
F T
/
Name: Evelyn Silva;:
15,890
15,890
T OTAL POSITION i ;'::
P- :;,:..
8
1
8
1
1
T O - ........ ......
(to`, reflected i0 Table•4) : -'. <
$, :
165,680
5,670
165,680
7,970
7, 970
AGENCY /ORGANIZATION: Brantley Center, Inc.
BUDGET TABLE 1
DETAILS OF PERSONNEL SERVICES
'INSTRUCTIONS:
PROJECT NAME Transportation Program
1. All admin strative and Direct Program Salaries must be included. (Please exclude non - program positions)
2. a) P= Indicate if whether employee is - F/f =Full Time Employed (30 -40 hours per week)
P/T =Part-Time Employed (20 or less hours per week)
b) Salaries
POSITION TITLE
PRECEDING FISCAL YEAR
FISCAL YEAR 2000 -01
Item
tl
Employee
(LastName,First)
Status
and
Salary:
Total Agency
Budget
FY 99 -00
Total Program Budget
FY 99 -00
Total Agency
Budget
FY 2000 -01
Total Program
Budget
FY 2000 -01
Grant Request Only
Projected
Expenditures
I.
Title: Paraprofessional Aide
'P ' `
F/T
F/T
0
Name: Rochelle Evangelista
'
15,000 _
15,000
Title:
Name:
$
Title:
P ''
Name:
$
Title:
P
Name:
$
Title::
P
Name:
$
•
Title:
Name:
$ ' •
Title:
Name:
$
TOTAL POSITION COUNT
P
8
1
8
1
I
ca TOTAL SALARIES
(to be reflected in Table 4)
165, 680
5, 670
165, 680
7,970
7,470
AGENCY /ORGANIZATION: Brantley Center, Inc.
BUDGET TABLE 1
DETAILS OF PERSONNEL SERVICES
INSTRUCTIONS:
PROJECT NAME Transportation Project
All admin' strative and Direct Program Salaries must be included. (Please exclude non- program positions)
a) P= Indicate if whether employee is - F/T-Full Time Employed (30 -40 hours per week)
P/T =Part -Time Employed (20 or Icss hours per week)
b) Salaries
DESCRIPTION
PRECEDING FISCAL YEAR
FISCAL YEAR 2000 -01
Item
Employee Benefits /Payroll Taxes '
Total Agency Budget
FY 99 -00
Toad Program Budget
FY 99 -00
Total Agency Budget
FY 2000 -01
Total Program Budget
FY 2000 -01
Grant Request Only
Projected
Expenditures
2.
EMPLOYEE BENEFITS
(TOTAL)
18,336
515
18,336
515
515
IL
Health Insurance
18,336
515
18,336
515
515
:Dental Insurance
*
Other Benefits (Specify)
3.
PAYROLL TAXES (TOTAL)
23,227
795
23,227
1031
1031
FICA 7 65
17,667
495
12,667
571
571
SUI.(Unemployment Ins.) 1 .5 %
2,984
85
2,484
112
112
Workers' Compensation 4 %
7,000
240
7,000
299
299
TD1(Disability) .65 %
1,076
35
1,076
49
49
"': TOTAL
.' (to be reflected in Table 4)
41,563
1,310
41 , 563
1,546
1 , 546
O
AGENCY /ORGANIZATION: Brantley Center, Inc. PROJECT NAME: Transportation Program
TABLE 2
EMPLOYEE BENEFITS /PAYROLL TAXES
= MUST itemize as attachment(s). Applicable only to the ` Grant Request Only Projected Expenditures' column.
DESCRIPTION
PRECEDING FISCAL YEAR
FISCAL YEAR 2000 -01
Item
#
Expenses
Total Agency Budget
FY 99 -00
Total Program Budget
FY 99 -00
Total Agency Budget
FY 2000 -01
Total Program Budget
FY 2000 -01
Grant Request Only
Projected
Expenditures
1.
PROFESSIONAL FEES (TOTAL)
31,275
1,620
33,775
3,160
3,160
Legal
Accounting/Bookkeeping
Audit Fees
9, 500
800
5, 500
1 , 000
1 , 000
�*
Administrative Fees Yo
*
Other
Therapist P
6,675
6,675
2.
SUPPLIES (TOTAL)
13.125
13,200
64
64
Office
900
900
69
69
Program
2,225
2,300
Consumable Client meals
10,000
10,000
3.
TELEPHONE
2,300
2,400
240
740
4. 1
POSTAGE & FREIGHT
700
700
20
20
5.
- OCCUPANCY (TOTAL)
13 13,375
13 975
'
Rent
Utilities
5,000
5, 600
Janitorial
375
375
*
Repairs and Maintenance
Fari 1 i ty 7000 Al)A 6000
8, 000
8, 000
6.
EQUIPMENT (TOTAL)
2,500
2,500
*
Purchase
*
Rental
*
Repairs and Maintenance
2,500
2,500
AGENCY /ORGANIZATION: Brantley Center, Inc.
TABLE 3
DETAILS OF OTHER CURRENT EXPENSES
PROJECT NAME: Transportation Program
* = MUST itemize as attachment(s). Applicable o lly to the "Grant Rem. est Only Projected Expenditure" column.
AGENCY /ORGANIZATION: Brantley Center, Inc.
PROJECT NAME:
TABLE 3 (Continued)
DETAILS OF OTHER CURRENT EXPENSES (OPERATING COSTS)
* = MUST itemize as attachment(s). Appl' cable only to the "Grant Request Only Projected Expenditure" column.
Transportation Program
ESCRIPTION
7.
•
9.
8.
10.
12.
'14.
'15
r
INSURANCE (TOTAL)
General Liability
Fire
Auto
NDOA (Board Insurance)
PRINTING
PUBLICATION & SUBSCRIPTIONS
TRAVEL (TOTAL)
Air Fare
Per Diem
Auto Rental
AUTO MILEAGE REIMBURSEMENT
AUTO GASOLINE PURCHASES
MEMBERSHIP DUES
STAFF TRAINING
OTHER
Client Payroll
Vehicle R & M
ADH Outing
CARF Certification
`TOTAL
Only reflected in TablgS
PRECEDING . FISCAL .YEA
Total Agency Budget
FY 99 -00
5,000
3,500
5,000
1,000
600
14,500
600
3,500
800
30,000
3,500
3,000
9,000
123,175
Total Program Budget
FY 99 -00
3,500
3,500
3,500
3,500
12,120
FISCAL YEAR 2000 -0 i
Total Agency Budget
FY 2000 -01
5,000
3,500
5,500
1,000
600
15,000
600
3,500
800
30,000
3,500
3,000
122,950
Total Program Budget
FY 2000 -01
5,500
5,500
3,500
3,500
15,984
Grant Request OnIy
Projected Expenditures,
5,500
:5,500
3,500
3,500
15,989
' .` -`' ` ' '" ' • >''_ +': osition §;: :` ?::a,:j, :;.:,,' ;:
�•' t� , (
t "''`;',�: �;;,5• �r:."�r'�;; f!
.. .= _�...�- ; ?; - +
PRE CEDING FISCAL ,YEAR -':. ', : ,:
'' FISCAL YEAR 2000 -01
Total Agency Budget
FY 99 -00
Total Program Budget
FY 99 -00
Total Agency Budget
FY 2000 -01
Total Program Budget
FY 2000 -0I
Grant Request'
Onl •',
W ; .-
le 1) TOTAL POSITION COUNT (P)
8
1
8
1
1
(Table l) TOTAL SALARIES ($)
165 , 680
5,670
165,680
7,970
7 , 470
(Table 2) EMPLOYEE BENEFITS /PAYROLL TAXES
91,563
1,310
91.563
1 .546
1 546
. -. .., :'TOTALP.ERSONNELCOSTS; .. <..'
?(17,
6, WV)
?117
rt, O1F,
4,111
TOTAL; NUMBER OF POSITIONS'.' ; -;;
�' - ":':. %' '; ' • a;,;:�; -. ` tc_;, •r k`- i"
., gu `�', �,q '"�'.. ... .`.f,.'.: < ".'�`�.,'' Y ... ........... ..
, PRECEDING FISCAL 'YEAR' „r ,- ;;:;
' 'FISCAL YEAR 2000 -0I, .-
Total Agency Budget
S Y g'
FY 99 -00
Total Program Budget
6' g
FY 99 -00
'total Agency Budget
g Y g
FY 2000 -01
Total Program Budget
r
g' g'
FY 2000 -01
Grant Re q uest Only
q. Y
.. ....
(Table 4) TOTAL PERSONNEL SERVICES
207, 243
6,980
207,293
9,016
9,016
(Table 3) TOTAL OF OTHER CURRENT EXPENSES
123,175
12,120
122,950
15, 984
15,989
..'DOTAL BUDGET.;. 4 `: ?% ,' -
330,418
19, 100
330, 193
25, 000
25,000
0
AGENCY /ORGANIZATION:
PROJECT NAME:
TABLE 4
SUMMARY OF PERSONNEL REQUIREMENTS
Personnel Requirements: Salary ($) and Number of Positions (P)
TABLE 5
SUMMARY OF EXPENSES
Total Budget Summary of Personnel Services and Other Current Expenses
AGENCY /ORGANIZATION: Brantley Center, Inc.
County of Hawaii
State of Hawaii
Federal Funds
Private Foundations*
United Way Funds
'Adm issions
Donations
Fundraising ( net )
Pay Phone
Vending Machines
1Service /Program Fees
Third -party reimbursement(s)
Tuition
Others (Please list)
Sales & Services
TOTAL`REVENUES'
PRECEDING FISCAL YE;AR,1999 -00
Total Agency Amount
19,100
189,818
0
0
15,750
10,000
15,050
80,700
330,418
Total Program Amount
19,100
0
0
0
0
0
0
0
19,100
FISCAL; YEAR.2000-01
Amount Requested
25,000
189,818
0
0
18,000
232,818
Amount Projected
5,000
11,375
81,000
97,375
- Please list funding source on a separate sheet and indicate the amount requested.
TABLE 6
Summary of income
PROJECT NAME: Transportation Program
• •
Supporting
Documents
• ■••■
September 23, 1999
a ,NNIFER L. Gosse
CERTIFIED PUBLIC ACCOUNTZTT
An Accounting Corporation
688 Kinoole Street, Suite 201 • Hilo, Hawaii 96720 • Phone (808) 969-3115 Fax (808) 969.7463
Dear Camela:
Enclosed are the following items for your review and approval:
-A. Draft financial statements for the twelve months then ended
June 30, 1999.
B Draft trial balance for the period ended June 30, 1999.
C. Adjusting journal entries.
D. Monthly accounting data.
If you have any questions or additional adjustments to be made
please call us at 969 -3115. If we do not hear from you we will
assume the above items have your approval.
Very truly yours,
Jennifer L. Gosser:
Run Date: 09/23/99 BRANTLEY CENTER, INC.
`. BALANCE FOR PERIOD ENDING 06/30/99 •
•
G/L Datta /31004
ACCOUNT BEGINNING CURRENT ACTIVITY ENDING
NUMBER DESCRIPTION BALANCE DEBIT CREDIT FI4!.nrlre..
CURRENT ASSETS
Fl
101 -0 FHB GENERAL CHECKING 24,515 193' o,879.19 1 ',L33. u0
102 -0 FHB PAYROLL ACCOUNT 3,700.332R 8,942.24 5,241.91
103 -0 FHB SAVINGS - BOND DEPOSIT 500.00 .00 500.00
104 -0 PETTY CASH 99.30 .00 94.30
105 -0 PETTY CASH - SODA FUND 152.06 42.93 1°5.
108 -0 FHB MAXIMIZER SAVINGS 9,047.28 21 42 9 ,068.10
111 -0 ACCOUNTS RECEIVABLE - TRADE 1,577.36 422.81 1,154.55
112 -0 GRANT RECEIVABLE - 98/99 .00 24,406.00 24,400.80
115 -0 ACCTS REC'V - HIUW 7,875.00 1,125.00 0,750 00
122 -0 RECEIVABLE - ISF CHECKS 113.50 .00 1 13.50
130 -0 GRANT RECEIVABLE - SOH ADP .35 .35 .00
131 -0 GRANT RECEIVABLE - DOH MH . 1.50 905.06 4844 50
132 -0 GRANT RECEIVABLE - DHS DVR 2,898.00 2,898.00 5, l'.u.00
152 -0 PREPAID EXPENSE 188.83 188.83 00
153 -0 PREPAID INSURANCE 10,927.52 1,112 1 .4 0 ,811 58
160 -0 INVENTORY - T- SHIRTS 2,038 30 292.30
FIXED ASSETS
168 -0 OFFICE FURNITURE 4 EQUIPMENT 11 , I2'1 80
169 -0 ACCUM DEPR - OFFICE Ft/RN/EQUIP 5,54u 8/ . - 1 -
170 -0 EQUIPMENT 1
171 -0 ACCUM DEPR - EQUIPMENT 11,117.94CP
172 -0 AUTOMOBILES 61,216.45 .On
173 -0 ACCUM DEPR - AUTOMOBILES 58,066.73CP. 00
180 -0 MCIIUT HUSKING BUILDING 5,133.21 .00
190 -0 LEASEHOLD IMPROVEMEIJTS -CDBG 138,134.66 .00
191 -0 ACCUM DEPR - L.H. IMPRV / CMG 3,246.76CP
CURRENT LIABILITIES
211 -0
225 -0
226 -0
229 -0
231-0
235 -0
245 -0
LONG -TERM LIABILITIES
272 - 0
283 -0
CURRENT ASSETS-
FIXED ASSETS:
ACCOUNTS PAYABLE
FEDERAL WITHHOLDING TAXES
STATE WITHHOLDING TAXES
QUARTERLY TAXES PAYABLE
ACCRUED TAXES PAYABLE
INSURANCE PAYABLE
ACCRUED VACATION
CURRENT LIARILJ
DEFERRED REVENUE - COUNTY
50,234 00 17,586.15 L, 729 1.' 84,0u4,24
157,875.19 125.41
1,628.88CE
22
252.u861.1
216.49CP
6,601.93CP
4,492.92CP
DEFERRED REVENUE - FARM PPC'J. 2, uuu
1,085.54
14,101 8069. 1 , ■005
2 ,150.590 _,15u 59
295.15
151 '1
1,906 lo
413 85
136.34
88 41
.00
11,2 37 1868
58, 000 7 1. P
5,433 !1
1 3 8 , 1 34. 136
o31.00 157,310.70
1,241 853P
3:4
4644 NOCP
5,5 3
4,4 9261
u0
Page: 1
Time: 02:0! PM
Run Date: 09/23/99 J
G/L Date: 08/31/99 ' TRIAL BALANCE FOR PERIOD ENDING 06/30/99
ACCOUNT BEGINNING CURRENT ACTIVITY ENDING
NUMBER DESCRIPTION BALANCE DEBIT CREDIT BALANCE
EQUITY
320 -0
REVENUE
COST OF GOODS SOLD
OPERATING EXPENSE
FUND BALANCE
LONG -TERM LIABILITIES.
355 -0 NET ASSETS, UNRESTRICTED
520 -6 COST OF T-SHIRTS SOLD
530 -6 T -SHIRT DESIGN EXPENSE
535 -6 T -SHIRT SUPPLIES
550 -6 T5HIRT 6 BUTTONS - WESTERN WEEK
565 -6 COGS - SODA FUND
613 -6 ADVERTISING
617 -6 AUTOMOBILE - FUEL
618 -6 AUTOMOBILE - REPAIRS 6 MAIIJT
620 -6 ALARM SERVICE
623 -0 SERVICE CHARGE
623 -6 SERVICE CHARGE
645 -6 DEPRECIATION
647 -6 DUES 6 SUBSCRIPTIONS
649 -6 EDUCATION 6 SEMINAR
653 -6 EMPLOYEE BENEFITS
655 -3 ADH - OUTING5
4,756.59CR 2,756 59 .00
145,258.08CP
3
EQUITY: 183,047,87CR .00 183,04l.87CP,
401 -0 INCOME - YARD WORK 04,875. 0,710 09
405 -0 FUND RAISING - TENJIIS 1,471 50CP
406 -0 FUND RAISING - CALF 12,310 11111 P .,
409 -0 CASH CONTRIBUTIONS - ,,77,, 532P 211 "i•
412 -0 MACIIUT SALES 03
413 -0 OTHER, SALES 5 00CP
415 -0 SODA INCOME 504 14CR 03.15
411 -0 INTEREST INCOME 165.0566 21.42
423 -0 FEES 8 GRANTS - DOH MIA 10,632.50CR 985.00
425 -3 FEES 8 GRANTS - DOH CFOS 94,060.78CR 36,723.7
427 -0 FEES 6 GRANTS - DHS DVP, 31,878.000P 2,898.00
429 -0 FEES & GRANTS - COH TRANSPORT 11,416 630E 2,581.31
431 -0 FEES 6 GRANTS - HIUW 13,500.002P
450 -0 T- SHIRT SALES - WHOLESALE 5,'301.372P 4 1; u,
451 -0 T -SHIRT SALES - RETAIL 4,984.3!,_1'
470 -0 MPCIIU'T SALES p, 3 3'3.'1•.1'
495 -0 MISCELLANEOUS REVENUES 8.:13 .]•.F ,.
REVENUE' 299,738 .11CP ." 8� I'
b,424.32
360.08
223 83
142 37
110 54
COST OF GOODS SOLD: 7,201 14
00
3,571 27
2,1E2 52
507 10
pp
-'5 c.5
5,63 n.
72 5,3
190 u2
15,043 u2
840 00
BRANTLEY CENTER, INC.
32
3
110.05
537 9 5
005 00
511 71
•
.U0
00
47, 389 1'
7 1,3.`1 33 3CP
'0 0 "I
c27.89CP
106 47CP
11,817.50CR
130,184 .50CR
34,7It.UO2.P
2V, iluu
1,
424 7 1
P1
112.3'
354.00 1,2.10 00
3, 3318 18
551 bl
1113,. uo
P
Page: 2
Time: 02:02 P
Coremn No. 667.ow t2
4
Run Date: 09/23/99
G/L Date: 08/31/99
OPERATING EXPENSE
BRANTLEY CENTER, INC.
TRIAL BALANCE FOR PERIOD ENDING 06/30/99
•
ACCOUNT BEGINNING CURRENT ACTIVITY ENDING
NUMBER DESCRIPTION BALANCE DEBIT CP.EDIT BALANCE
655 -6 ENTERTAINMENT 9.44 .00 9.44
656 -3 GROCERIES 5,232.08 1,060.28
656 -6 GROCERIES 189.72 .00 189.12
671 -6 INSURANCE - BOARD 942.60 83.01 1,025.61
672 -5 INSURANCE - AUTO 2,820.64 2 71.00 3,0
673 -6 INSURANCE - LIABILITY 5,103.42 369.85 5,473.27
674 -6 INSURANCE - FIRE 4,283.45 310.15 4,
615 -3 INSURANCE - WORE'MEIJS COMP 2,734.00 00 2,734 00
675 -6 INSURANCE - WORfTIENS COMP 5,916.7 302.33 6,21 U5
680 -6 LEASE - COPIER 2,057,u8
688 -3 PROFESSIONAL SERVICES 500 00 08
688 -6 PROFESSIONAL SERVICES 18,239.25 1,502.51 10,811 1,
689 -6 INDEPENDENT AUDIT 6,124 46
691 -6 LICENSE 6 PERMITS
691 -6 MISCELLANEOUS L,O r,
701 -1 OFFICE 00 01:.4u '18 to
701 -3 OFFICE 89 95 .00 84.
701 -6 OFFICE 904 93 810 23 1,111.18
715 -6 POSTAGE 434.47 20.87 4 14
721 -6 PROMOTIONAL 150.00 .00 I50 Oli
733 -6 REPAIRS 6 MAINT - WORK EQUIP 1,581.83 7.48 1,58
734 -6 REPAIR 6 MAINT - EQUIP 6 BLDG. 1,055 57 o2."3 1,118 S
743 -6 ADMINISTRATIVE WAGES 31,9x2 57 6,687 51 14,950 CT
745 -6 STAFF WAGES 100,41 88 4 ,114 1
747 -6 CLIENT WAGES 30,875.08 3,704.14 64,584 84
753 -6 PAYROLL TAXES - ADMINISTRATIVE 2,446.98 22,892 20001,40
755 -6 PAYROLL TAXES - STAFF 7,728.62 6 3,428 12
757 -6 PAYROLL TAXES - CLIENTS 2,302 Go Yet 80 „ u45 8n
761 -6 TAXES - SUTA 1,313 o5 120.14
763 -6 TAXES - GENERAL EXCISE 3,14 7 0 204 80 3,452 50
764 -6 TELEPHONE 1,198 99 113.60 1,912.54
775 -6 UTILITIES 4,490 90 400 55 ;,P 45
181 -6 WATER 418.50 Iu2 .SU 5e1 0„
790 -6 SUPPLIES - JANITORIAL 109.10 15, to
1 91 -6 SUPPLIES - YARD 1,785 1 „
792 -6 SUPPLIES - KITCHEN 1 '.
7 93 -3 SUPPLIES - I11 -HOUSE 4u2 4
193 -6 SUPPLIES - Ill -HOUSE 1,16B 4 '1 ,
794 -6 SUPPLIES - WAC 588 22
796 -6 SUPPLIES - SODA FUND 292.24 mi
800 -6 TOURNAMENT EXPENSE - TEIIIJIS 291.00 00 291 00
801 -6 TOURNAMENT EXPENSE - GOLF 5,70 25 00 5,102, 5
803 -6 FUND RAISER EXP. 178.2o 00 178 2,
855 -0 INTEREST EXPENSE 9.28 .00
855 -6 INTEREST EXPENSE 453.76 8.16 401,52
900 -6 ASSET PURCHASES 426.71CP 426.31 00
OPERATING EXPENSE: 282,272.88
REPORT TOTAL: 00
21,849.08 6'39,1_2.10
Paye. 3
Tune: 02:02 P
Run Date
G/L }ate
SOURCE
JOURNAL
: 09/22/99 'BRANTLEY CENTER, INC.
: 06/30/99
Page: 1
GENERAL JOURNAL Time: 01:40 PM
POSTING • lVERSING
DATE JOURNAL COMMENT DATE
AE -0003 06/30/99 JUNE'S ADJUSTING ENTRIES
ACCOUNT NO DESCRIPTION /COMMENT
112 -0 GRANT RECEIVABLE - 98/99
425 -3 FEES & GRANTS - DOH CPOS
JOURNAL AE -0003 TOTALS:
SOURCE AE TOTALS:
REPORT TOTALS:
DEBIT
12,260.16
12,260.16
12,260.16
12,260.16
CREDIT
12,260.16
12,260.16
12,260.16
12,260.16
Is
Current liabilities:
Accounts payable
Accrued taxes
Insurance payable
Net payroll & payroll taxes
Accrued vacation payable
Deferred revenue
Total current liabilities
Ending net assets
Total liabilities and net assets
BRANTLEY CENTER, INC.
• :MENT OF ASSETS, LIABI. ,
AND NET ASSETS
JUNE 30, 1999
ASSETS
Current assets:
Cash 32,741.70
Accounts receivable - trade 1,154.55
Contribution receivable - H1UW 6,750.00
Accounts receivable - grants . -. .. 31,189.30
Receivable - other 113.50
Prepaid insurance 9,814.58
Total current assets 81,763.63
Depreciable assets:
Office furniture & equipment 11,497.71
Equipment 19,689.97
Automobiles 61,216.45
Farm building 5,433.21
Leasehold improvements 138,134.66
235,972.00
Less accumulated' depreciation 78,601.30
Net depreciable assets 157,370.70
Inventory 2,330.66
Total assets 241,464.99
LIABILITIES AND NET ASSETS
See accompanying accountant's report
3,451.01
304.80
5,596.39
7,230.93
4,492.92
2,000.00
23,076.05
218,388.94
241,464.99
BRANTLEY CENTER, INC.
• 'EMENTS OF REVENUE, EXP
AND CHANGES IN NET ASS
FOR THE T VE MONTHS THEN ENDED JUNE 30, 1999
+ - - -- PERIOD TO DATE - - - -+ + - - -- YEAR TO DATE - - --+
ACTUAL $ ACTUAL 5
Public support and revenue:
Public support:
Contributions
State & county grants
HIUW, Inc.
Special events
Revenue:
Agriculture sales
Yard work
T- Shirt, button, cap &
Miscellaneous income
Interest income
Total revenue
Expenses:
Program expenses:
Salaries & wages
Clients wages
Payroll taxes
Employee benefits
ADH- outings
Automobiles
Insurance
Taxes
Interest expense
Supplies
Repairs & maintenance
Utilities
T -Shirt sales expense
Depreciation
Miscellaneous
Entertainment
Total program expense
61`1.00
43,190.09
See accompanying accountant's report
1.17
82.52
Total public support 43,801.09 83.68
550.80 1.05
6,746.09 12.89
913.63 1.75
308.59 .59
21.42 .04
8,540.53 16.32
Total public support
and revenue 52,341.62 100.00
9,144.17 17.47
3,709.79 7.09
983.30 1.88
1,335.74 2.55
1,143.61 2.18
1,342.94 2.57
431.14 .82
8.16 .02
815.67 1.56
70.59 .13
624.65 1.19
334.04 .64
631.00 1.21
1,207.19 2.31
21,781.99 41.62
27,387.58
197,378.00
13,500.00
7,609.99
245,875.57 71.08
7,334.11
71,621.83
11,799.30
9,091.04
186.47
100,032.75
345,908.32 100.00
109,562.05
34,584.87
11,073.92
16,379.36
846.00
7,500.40
23,143.77
4,892.49
471.20
5, 573.60
2,707.99
7,393.04
7,484.64
6,470.36
9,774.54
9.44
247,867.67
7.92
57.06
3.90
2.20
2.12
20.71
3.41
2.63
.05
28.92
31.67
10.00
3.20
4.74
.24
2.17
6.69
1.41
.14
1.61
.78
2.14
2.16
1.87
2.83
.00
71.66
Supporting services:
Salaries & wages
Payroll taxes
Office
Professional services
9I BRANTLEY CENTER, INC.
ATEMENTS OF REVENUE, EXPE SES
AND CHANGES IN NET ASSETS
FOR THE TWELVE MONTHS THEN ENDED JUNE 30, 1999
Total support expenses
Excess (Deficiency) of public
support and revenue
over expenses
See accompanying accountant's report
+ - - -- PERIOD TO DATE - - - -+ + - - -- YEAR TO DATE - - - -+
ACTUAL $ ACTUAL
Total expenses 26,778.43 51.16
2,887'.51 5.52 34,850.08 10.07
22`0.9`2" :42 • 2,667.90 .77
325.50 .62 1,754.86 .51
1,562.51 2.99 23,426.74 6.77
4,996.44 9.55 62,699.58 18.13
25,563.19 48.84
310,567.25 89.78
Net assets beginning of year:
Net assets - unrestricted 183,047.87
Ending net assets 218,388.94
35,341.07 10.22
Dear Camela:
'_ TNIFER'- Le: GO SBRTT
CERTIFIED PUBLIC Acco NT
• An Accounting Corporation
688 Kinook Street, Suite 201 • Hilo, Hawaii 96720 • Phone (808) 969-3115 Fax (808) 969-7463
July 14, 1998
Enclosed are the following items for your review and approval:
A. Draft financial statements for the twelve months then ended
June 30, 1998.
B. Draft trial balance for the period ended June 30, 1998.
C. Adjusting journal entries.
_D. . Monthly accounting data.
I£ •_you :have :'any :gtesti;onor_ addi tional.. adjustments to be "made "
please call-_us'at 969- 3115.•tIf -we do not:hear from you we will '
•:assume,the. above items'haie your - approval.
Very truly yours,
Jennifer L. Gossert
ACCOUNT
NUMBER
RUN %ATE: 07/t7/99
SYS DATE: 06/30/58
CURRENT ASSETS
FIXED ASSETS
DESCRIPTION
I y 7 iii) n s, 1
� l le ' 3,328.70
101 -0 FHB GENERAL CHECKING 20,629.68._- Li � " +� L� L� 3,
102 -0 FH9 PAYROLL ACCOUNT 3'509.69 348.78
103 -0 FHB SAVINGS - BOND DE 500.00 .00
104 -0 PETTY CASH 100.00 .00
111 -0 ACCOUNTS RECEIVABLE - TRADE 7,1'39.62 306.69
115 -0 ACCTS REC'V - HIUW 7,875.00 1,125.00
122 -0 RECEIVABLE - ISF CHECKS 57.50 .00
130 -0 GRANT RECEIVABLE - SOH ADP 543.75
131 -0 GRANT RECEIVABLE - DOH MH 2,056.50 984.50
132 -0 GRANT RECEIVABLE L DHS DVR 5,795.00 2,698.00
134 -0 GRANT RRECEIVABLE - CDBG .00 17,169.40
152 -0 PREPAID EXPENSE 1E8.83 62.93
153 -0 PREPAID INSURANCE 12,422.30 1,502.64
160 -0 INVENTORY - T- SHIRTS 1,646.09 545.46
168 -0 OFFICE FURNITURE & EQUIPMENT 6,419.76 .00
169 -0. ACCUM DEPR - GFFICE FURN /EQUIP 4,777.52CR 83.92 - 170 -0 EQUIPMENT= - 14,057.69 - :.00
171 -0 ACCUM DER. EQUIPMENT'. 9,612.47CR 241166
172 -0 AUTOMOBILES 61,216.45 - .00
173-0 - ACCUM DEPR -- AUTO`1GBILES 58,037.26CR
178 -0 FURN & EQUIP - GROUP HOME 2,600.63
179 -0 ACCUM DEPR - FURN /EQUIP GRPHISE 2,281.41CR 2,281.41
180 -0 MCNUT HUSKING BUILDING 5,433.21 .00
190 -0 LEASEHOLD IMPROVEMENTS -CD3G 7,258.50 130,876.16
CURRENT LIABILITIES
CURRENT ASSETS:
FIXED ASSETS:
BEGINNING
BALANCE
211 -0 ACCOUNTS PAYABLE ( .00
215 -0 PAYABLE - T -SHIRT VENDORS 51.75CR
225 -0 FEDERAL WITHHOLDING TAXES 5,289.94CR
226 -0 STATE WITHHOLDING TAXES 1,213.83CR
227 -0 PENSION PAYABLE 50.00CR
228 -0 CHILD SUPPORT PAYABLE 120.000R
229 -0 QUARTERLY TAXES PAYABLE 255.000R
231 -0 ACCRUED TAXES PAYABLE 282.31CR
235 -0 INSURANCE PAYABLE 5,363.02CR
242 -0 SALARIES & WAGES PAYABLE 5,269.99CR
245 -0 ACCRUED VACATION 745.92CR
CURRENT LIABILITIES:
"• BRANTLEY CENTER, INC. PAGE: 1
TRIAL BALANCE FOR PERIOD ENDING � 99 TIME: 10:37 F
ACCOUNTS THRU ZZZ -Z
62,463.96 21,707.37
22,276.59 133,483.35
18,681.76CR 1,200.29
CURRENT ACTIVITY +
DEBIT . CREDIT BALANCE
543,40
7,108.13 77,063.20
-- 29.48
2,600.63
ENDING
17,300.98
3,858.47
500.00
100.00
7,445.31
6,750.00
57.50
.35
3,041.00
8,694.00
17,169.40
125.90
10,919.66
1,700.63
6,418.76
4,693.60CR
14;057.69
9;370.61CR
61,216.45
--58,066.730R" -
.00
.00
5,433.21
138,134.66
2,630.11 153,129.83
21,208.17 21,209.17CR
.00 51.75CR
24.08 5,314.020R
.00 1,213.830R
50.00 .00
.00 120.000R
118.00 473.00CR
4.00 278.31CR
1,146.29 4,216.73CR
177.14 5,447.13CR
.00 745.92CR
21,527.39 39,008.86CR
RUNS ATEr 07/47/98
SYS DALE: 06/30/98
ACCOUNT
NUMBER
LONG -TERM LIABILITIES
260 -0
283 -0 DEFERRED REVENUE - COUNTY
EQUITY
320 -0 FUND BALANCE 5,315.67
355 -0 NET ASSETS, UNRESTRICTED 37,789.190R
REVENUE
LOAN PAYABLE - FHB
520 -6
DESCRIPTION
LONG -TERM LIABILITIES:
401 -0 INCOME - YARD WORK 69,059.63CR
402 -0 INCCYME - WAG 1,579.30CR
405 -0 FUND RAISING - TENNIS 1,851.000R
406 -0 FUND RAISING - GOLF 1,315.000R
409 -0 CASH CONTRIBUTIONS 15,471.000.R
409 -6 CASH CONTRIBUTIONS 1,051.3508
413 -0 OTHER SALES 17.00CR
413 -6 OTHER - 38.000R
415 -6 . SODA INCOME: 44.00CR
417 -0 INTEREST :INCOME 30.13CR
'421 -0 FEES. &.GRANTS_ - SOH ADP - 29,976 - .75CR
423 -0 FEES &'GRANTS - DOH MH 10 ;829.500R
425 -3 FEES & GRANTS - DOH CPOS 49,608.24CR
427 -0 FEES & GRANTS - DHS DVR 31,878.000R
429 -0 FEES & GRANTS - COH TRANSPORT 17,416.63CR
431 -0 FEES & GRANTS - HIUW 13,500.0008
433 -0 GRANT - CDBG 112,076.15CR
450 -0 T -SHIRT SALES - WHOLESALE 6,846.44CR
451 -0 T -SHIRT SALES - RETAIL 37,647.76CR
453 -0 SUTTON SALES 82.91CR
454 -0 CAP SALES 100.000R
455 -0 POSTER SALES 10.000R
460 -0 CLIENT FEES 2,405.0008
470 -0 MACNUT SALES 8,699.BOCR
480 -0 REIMBURSEMENT - OJT WAGES(NES) 1,560.000.8
490 -0 INSURANCE REFUND 3,041.62CR
493 -0 MISCELLANEOUS REFUNDS 885.10CR
495 -0 MISCELLANEOUS REVENUES 920.18CR
500 -6 GAIN /LOSS ON ASSET DISPOSAL .00
COST OF GOODS SOLD '
COST OF T- SHIRTS SOLD 34,430.07
BRANTLEY CENTER, INC.
TRIAL BALANCE FOR PERIOD ENDING
ACCOUNTS THRU ZZZ -Z
BALANCE
5,225.75CR
1,756.55CR
EQUITY: 32,473.52CR
6,982.300R 1,922.25
659.89
BEGINNING + CURRENT ACTIVITY +
DEBIT CREDIT
LI L_.- 1 !I IL\ L1 L
338.92
1,583.33
ENDING
BALANCE
4,886.83CR
173.22CR
5,060.05CR
.00 5,315.67
.00 37,789.19CR
.00 32,473.52CR
6,442.39 75,502.02CR
.00 1,579.300R
.00 1,851.00CR
.00 1,315.000R
104.00 15,575.0008
.00 1,061.36CR
.00 17.000R
.00 - 38.000R-
.00 44.000R
.03 - "- 30.13CR
29 ,976:75CR
984.50 11,814.000R
9,819.48 59,427.72CR
2,898.00 34,776.000R
1,583.33 18,999.96CR
.00 13,500.0008
17,169.40 129,245.55CR
860.80 7,707.24CR
314.58 37,962.34CR
.00 82.91CR
.00 100.000R
.00 10.000R
.00 2,405.000R
.00 8,699.80CR
.00 1,560.DOCR
.00 3,041.62CR
114.26 999.36CR
96.20 1,016.38CR
659.89
REVENUE: 417,950.50CR 659.89 40,386.94 457,677.55CR
609.50 35,039.57
PAGE: 2
TIME: 10:37 A
RUN SATE: 07 /27/98
SYS DATE: 06/30/98 '
ACCOUNT
NUMBER
COST OF 000DS SOLD
535 -6 T -SHIRT SUPPLIES
537 -6 T -SHIRT EQUIPMENT REPAIR /MAINT
551 -6 COST OF BUTTONS
OPERATING EXPENSE
DESCRIPTION
COST OF GOODS SOLD: 35,302.67
613 -6 ADVERTISING 260.99 .00
614 -6 ANIMAL FEED & SUPPLIES 3.99 .00
617 -6 AUTOMOBILE - FUEL 3,430.87 593.34
618 -6 AUTOMOBILE - REPAIRS & FAINT 1,890.76 169.63
620 -6 ALARM SERVICE 501.20 100.24
623 -6 SERVICE CHARGE 32.90 .85
645 -6 DEPRECIATION 3,312.74
647 -6 DUES & SUBSCRIPTIONS 139.50 .00
649 -6 EDUCATION & SEMINAR 230.00 .00
653 -0 EMPLOYEE BENEFITS 187.12 .00
653 -6 EMPLOYEE BENEFITS 11,912.15 2,641.24
655 -3 ADH - OUTINGS 1,783.62
656 -0 GROCERIES 95.00 .00
656 -3 GROCERIES: 1,233.32 - 912.50
655 -6 - GRCCERIES:_. - - 471.82 - - '.00
671 -6 -- INSURANCE' = BOARD 1,376.39 :112:50
672 -5 - INSURANCE°'- AUTO - - 4,016.28 - - 289.67 -
673 -3 INSURANCE - LIABILITY '- 456.00 - :00
673 -6 INSURANCE - LIABILITY 2,692.84 270.24
674 -2 INSURANCE - FIRE 1,566.00 .00
674 -6 INSURANCE - FIRE 1,609.74 354.11
675 -1 INSURANCE - WORKMENS COMP 2,860.00 .00
675 -6 INSURANCE - WORKMENS COMP 4,150.08 466.12
680 -2 LEASE - COPIER 500.00 .00
680 -6 LEASE - COPIER 2,148.49 203.73
689 -2 PROFESSIONAL SERVICES 1,875.00 .00
683 -6 PROFESSIONAL SERVICES 16,402.10 3,125.02
691 -6 LICENSE & PERMITS 398.53 1.00
697 -3 MISCELLANEOUS 7.60 .00
697 -6 MISCELLANEOUS 668.14 10.00
701 -0 OFFICE 12.44 .00
701 -2 OFFICE 625.00 .00
701 -6 OFFICE - 1,706.26 111.35
715 -2 POSTAGE 67.00 .00
715 -6 POSTAGE 635.14 42.23
721 -6 - PROMOTIONAL 106.32 .00
733 -6 REPAIRS & FAINT - WORK EQUIP 1,442.22 231.94
734 -6 REPAIR & MAINT - EQUIP & BLDG. 781.55 62.93
743 -6 ADMINISTRATIVE WAGES 33,772.65 3,908.34
744 -6 PROGRAM COORDINATOR WAGES 8,516.67 .00
745-1 STAFF WAGES 14,528.00 .00
BRANTLEY CENTER, INC._ PAGE: 3
TRIAL BALANCE FOR PERIOD ENDING 0 8 TIME: 10:37 A
ACCOUNTS THRU ZZZ -Z
BEGINNING + CURRENT ACTIVITY + ENDING
BALANCE DEBIT CREDIT BALANCE
!c) r•
711.90
97.00
63.70
F
!
.00
.00
609.50 35,912.17
636.97
1,248.62
711.90
97.00
63.70
260.99
3.99
4,014.21
2,060.39
601.44
33.75
2,675.77
139.50
230.00
187.12
14,553.39
540.00
96.00
2,145.62
_. 471.82
1,488.88
.- 4,305.95
456.00
2,963.08
1,556.00
2,173.85
2,860.00
4,616.20
500.00
2,352.22
1,875.00
19,527.12
399.53
7.60
678.14
12.44
625.00
1,817.61
67.00
677.37
106.32
1,674.16
844.49
37,680.99
8,516.67
14,528.00
RUN PATE: 07/27/98
SYS DATE: 06/30/98
ACCOUNT
NUMBER DESCRIPTION
OPERATING EXPENSE
745 -3 STAFF WAGES 8,450.00
745 -4 STAFF WAGES 2,706.00
745 -6 STAFF WAGES 44,210.85
747 -6 CLIENT WAGES 29,313.65
753 -4 PAYROLL TAXES - ADMINISTRATIVE 702.00
753 -6 PAYROLL TAXES - ADMINISTRATIVE 1,656.52
754 -4 PAYROLL TAXES - PROGRAM COORD 2,500.00
754 -6 PAYROLL TAXES - PROGRAM CORD 1,843.44CR
755 -3 PAYROLL TAXES - STAFF 540.00
755 -6 PAYROLL TAXES - STAFF 4,816.48
757 -6 PAYROLL TAXES - CLIENTS 2,242.38
759 -6 TAXES - PROPERTY 25.00
761 -6 TAXES - SUTA 1,104.72
763 -6 TAXES - GENERAL EXCISE 4,536.74
764 -0 TELEPHONE 169.01
764 -2 TELEPHONE 163.00
764 -6 TELEPHONE 1,715.97
765 -6 TRAVEL 120.00
775 -2 UTILITIES 1,453.00
775 -3 UTILITIES 576.00
775 -6 UTILITIES 1,907.75
781 -6 WATER - - -" 425.43
790 -6 SUPPLIES-- JANITORIAL 90.63
791 -6 SUPPLIES - - - 1,131.99
792 -6 SUPPLIES- KITCHEN -. - 40.20
793 -3 SUPPLIES'= IN -HOUSE 130.57
793 -6 SUPPLIES - IN -HOUSE 1,534.98
794 -6 SUPPLIES - WAC 574.65
800 -6 TOURNAMENT EXPENSE - TENNIS 464.62
801 -6 TOURNAMENT EXPENSE - GOLF 1,040.00
803 -6 FUND RAISER EXP. - KALUA PIG 300.00
655 -6 INTEREST EXPENSE 1,136.75
910 -6 CONSTRUCTION IN PROGRESS -CDBG 113,206.76
OPERATING EXPENSE:
REPORT TOTAL:
BRANTLEY. CENTER.-INC.
TRIAL BALANCE FOR PERIOD ENDING 0�
ACCOUNTS T'HRU ZZZ -Z
BEGINNING + CURRENT ACTIVITY + ENDING
BALANCE DEBIT CREDIT BALANCE
n
:00.
.00
7,890.00
2,592.15
.00
299.00
.00
.00
.00
603.56
208.54
.00
118.00
278.31
.00
.00
208.99
.00
.00
.00
412.32
92.50
.00
154:43
22.00
129:63
246.30
.00
.00
256.00
.00
43.55
356,044.85 27,162.27
.00 166,744.92
7 C70
8,450.00
2,706.00
52,100.85
31,905.80
702.00
2,185.52-
2,500.00
1,848.44CR
540.00
5,420.04
2,450.92
25.00
1,222.72
4,815.05
189.01
183.00
1,924.96
120.00
1',458.00
5.76.00
2,320.08
517.93
90.63
1,285.42
62.20
260.20
1,781.28
574.86
484.62
1,296.00
300.00
1,180.32
113,206.76 .00
115,092.35 268,114.78
166,744.92 .00
PAGE: 4
' TIME: 10:37 N
RUN DATE
SYS.DATE
SOURCE
JOURNAL
'01/20/98 411 BRANTLEY CENTER,
W30/98 GENERAL JOURNA
POSTING
DATE JOURNAL COMMENT
AE-0006 06/30/98 97/98 ADJUSTING ENTRIES
ACCOUNT NO DESCRIPTION/COMMENT
190-0 LEASEHOLD IMPROVEMENTS-CDBG
910-6 CONSTRUCTION IN PROGRESS-CDBG
JOURNAL AE-0006 TOTALS:
SOURCE AE TOTALS:
REPORT TOTALS:
REVERSING
DATE
DEBIT
17,169.40
17,169.40
17,169.40
17,169.40
PAGE:• 1.
TIME: 04:49 Pt
CREDIT
17,169.4(
17,169.4(
17,169.4(
17,169.4(
RU4 DATE: 07/20/98. BRANTLEY CENTER,
SYS DATE: 05/30/98 • GENERAL JOURNA
SOURCE POSTING
JOURNAL DATE JOURNAL COMMENT
AE -0005 06/30/98 97/98 ADJUSTING ENTRIES
ACCOUNT NO DESCRIPTION /COMMENT
910 -6 CONSTRUCTION IN PROGRESS -CDBG
433 -0 GRANT - CDBG
190 -0 LEASEHOLD IMPROVEMENTS -CDBG
910 -6 CONSTRUCTION IN PROGRESS -CDBG
910 -6 CONSTRUCTION IN PROGRESS -CDBG
211 -0 ACCOUNTS PAYABLE
JOURNAL AE -0005 TOTALS:
SOURCE AE TOTALS:
REPORT TOTALS:
REVERSING
DATE
PAGE: 1
TIME: 04:40 PN
DEBIT CREDIT
17,169.40
113,706.76
500.00
131,376.16
131,376.16
131,376.16
17,169.40
113,706.76
500.00
131,376.16
131,376.16
131,376.16
RU .DATE:
SYS •DATE:
SOURCE
JOURNAL
645 -0
645 -6
102 -0
747 -6
07/20/98 •
06/30/98
POSTING
DATE JOURNAL COMMENT
'AE -0004 06/30/98 97/98 ADJUSTING ENTRIES
ACCOUNT NO DESCRIPTION /COMMENT
DEPRECIATION
DEPRECIATION
FHB PAYROLL ACCOUNT
CLIENT WAGES
BRANTLEYCENTER, I " PAGE: 1
GENERAL JOURNA TIME:.02:10 P.
JOURNAL AE -0004 TOTALS:
SOURCE AE TOTALS:
REPORT TO1PALS :
REVERSING
DATE
DEBIT
947.59
133.65
1,081.24
1,081.24
1,081.24
CREDIT
947.5
133.6
1,081.2
1,081.2.
1,081.2
RU4 DATE
SYS.•DATE
SOURCE
JOURNAL
- 'AE -0003
ACCOUNT
:, 07/20/98 7) BR CENTER, I
: • GENERAL JOURNAL
POSTING
DATE JOURNAL COMMENT
06/30/98 6/98 CORRECTING ENTRY
NO DESCRIPTION /COMMENT
179 -0 ACCUM DEPR - FURN /EQUIP GRPHME
178 -0 FURN & EQUIP - GROUP HOME
JOURNAL AE -0003 TOTALS:
SOURCE AE TOTALS:
REPORT TOTALS:.
REVERSING
DATE
DEBIT
. 01
. 01
. 01
PAGE: 1
TIME: 01:07 PN
CREDIT
.01
. 01
. 01
. 01 .01
RUIy.DATE 07/20/98
SYS' 06/30/98
SOURCE
JOURNAL
AE -0002
ACCOUNT
POSTING
DATE JOURNAL COMMENT
06/30/98 FY 97/98 YEAR END ENTRIES
NO DESCRIPTION /COMMENT
169 -0 ACCUM DEPR - OFFICE FURN /EQUIP
171 -0 ACCUM DEPR - EQUIPMENT
178 -0 FURN & EQUIP - GROUP HOME
173 -0 ACCUM DEPR - AUTOMOBILES
645 -0 DEPRECIATION
BRANTLEY CENTER, I -_' PAGE: 1.
GENERAL JOURNAL TIME: 12:59 Ph
JOURNAL AE -0002 TOTALS:
SOURCE AE TOTALS:
REPORT TOTALS:
REVERSING
DATE
DEBIT
156.07
419.93
.01
576.01
576.01
CREDIT
.05
575.9E
576.01
576.01
576.01 576.01
RUII : DATE: 07/20/98 BRANTLEY CENTER,
SYS•DATE :'06 /30/98 • GENERAL JOURNAL
SOURCE POSTING REVERSING
JOURNAL DATE JOURNAL COMMENT DATE
' AE -0001 06/30/98 YEAR END ADJUSTING ENTRIES
ACCOUNT NO DESCRIPTION /COMMENT
793 -6 SUPPLIES - IN -HOUSE
701 -6 OFFICE
793 -3 SUPPLIES - IN -HOUSE
688 -6 PROFESSIONAL SERVICES
620 -6 ALARM SERVICE
618 -6 AUTOMOBILE - REPAIRS & MAINT
134 -0 GRANT RECEIVABLE - CDBG
211 -0 ACCOUNTS PAYABLE
179 -0 ACCUM DEPR - FURN /EQUIP GRPHME
178 -0 FURN & EQUIP - GROUP HOME
645 -0 DEPRECIATION
500 -6 GAIN /LOSS ON ASSET DISPOSAL
JOURNAL AE -0001 TOTALS:
SOURCE AE TOTALS:
REPORT TOTALS:
DEBIT
188.34
65.40
94.60
3,125.02
50.12
15.29
17,169.40
2,312.37
659.89
PAGE: 1
TIME: 11:06 AN
CREDIT
20,708.17
2,600.63
371.63
23,680.43 23,680.43
23,680.43 23,680.43
23,680.43' 23,680.43
RU13' DATE:, 07/14/98 •
SYS.DATE.: 06/30/98
SOURCE POSTING REVERSING
JOURNAL DATE JOURNAL COMMENT DATE
AE -0001 06/30/98 JUNE'S ADJUSTING ENTRIES
ACCOUNT NO DESCRIPTION /COMMENT
623 -6 SERVICE CHARGE .60
102 -0 FHB PAYROLL ACCOUNT
BRANTLEY CENTER, 1 PAGE: 1
GENERAL JOURNA TIME: 04:20 PM
DEBIT CREDIT
.60
JOURNAL AE -0001 TOTALS: .60 .60
SOURCE AE TOTALS: .60 .60
REPORT TOTALS: .60 .60
RUN, DATE:, /14/98 BRANTLEY CENTER,
SYS'DATE: 06/30/98
411
GENERAL JOURNA
SOURCE POSTING
JOURNAL DATE JOURNAL COMMENT
'JE -0001 06/30/98 JUNE'S JOURNAL ENTRIES
ACCOUNT NO DESCRIPTION /COMMENT
451 -0 T -SHIRT SALES - RETAIL
493 -0 MISCELLANEOUS REFUNDS
495 -0 MISCELLANEOUS REVENUES
409 -0 CASH CONTRIBUTIONS
656 -3 GROCERIES
623 -6 SERVICE CHARGE
102 -0 FHB PAYROLL ACCOUNT
242 -0 SALARIES & WAGES. PAYABLE
227 -0 PENSION PAYABLE
228 -0 CHILD SUPPORT PAYABLE
225 -0 FEDERAL WITHHOLDING TAXES
226 -0 STATE WITHHOLDING TAXES
102 -0 FHB PAYROLL ACCOUNT
131 -0 GRANT RECEIVABLE - DOH MH
132 -0 GRANT RECEIVABLE - DHS DVR
283 -0 DEFERRED REVENUE - COUNTY
423 -0 FEES & GRANTS - DOH MH
427 -0 FEES & GRANTS - DHS DVR
429 -0 FEES & GRANTS - COH TRANSPORT
645 -6 DEPRECIATION
.'ACCUW_DEPR - OFFICE FURN /EQUIP
SL 71-01 _-:` ACCUM DEPR - EQUIPMENT
173 -0 ACCUM DEPR - AUTOMOBILES
ACCUM"-DEPR - FURN /EQUIP GRPHME
672 -5 - INSURANCE-- AUTO
673 -6 INSURANCE - LIABILITY
674 -6 INSURANCE - FIRE
675 -6 INSURANCE - WORKMENS COMP
671 -6 INSURANCE - BOARD
153 -0 PREPAID INSURANCE
763 -6 TAXES - GENERAL EXCISE
231 -0 ACCRUED TAXES PAYABLE
734 -6 REPAIR & MAINT - EQUIP & BLDG.
152 -0 PREPAID EXPENSE
520 -6 COST OF T- SHIRTS SOLD
160 -0 INVENTORY - T- SHIRTS
JOURNAL JE -0001 TOTALS:
SOURCE JE TOTALS:
PR -0001 06/30/98 JUNE'S PAYROLL ENTRIES
ACCOUNT NO DESCRIPTION /COMMENT
225-0 FEDERAL WITHHOLDING TAXES
226 -0 STATE WITHHOLDING TAXES
REVERSING
DATE
DEBIT
.25
10,865.04
100.00
170.00
3,539.76
809.22
984.50
2,898.00
1,583.33
DEBIT
310.62
289.67
270.24
364.11
466.12
112.50
278.31
62.93
609.50
PAGE: 2
TIME: 03:53 PN,
(Continued)
CREDIT
314.58
114.26
96.20
104.00
37.50
.25
15,484.02
984.50
2,893.00
1,583.33
72.15
- 178.07
29.43
30.97
1,502.64
278.31
62.93
609.50
50,628.03 50,628.03
50,628.03 50,628.03
CREDIT
1,792.52
404.61
RUN/ DATE:. 07/14/98 •
SYS'DATE: 06/30/98
BRANTLEY CENTER,
GENERAL JOURNA
SOURCE POSTING REVERSING
JOURNAL DATE JOURNAL COMMENT DATE
PR -0001 06/30/98 JUNE'S PAYROLL ENTRIES (Continued)
ACCOUNT NO DESCRIPTION /COMMENT DEBIT CREDIT
227 -0 PENSION PAYABLE
228 -0 CHILD SUPPORT PAYABLE
229 -0 QUARTERLY TAXES PAYABLE
242 -0 SALARIES & WAGES PAYABLE
743 -6 ADMINISTRATIVE WAGES
745 -6 STAFF WAGES
747 -6 CLIENT WAGES
753 -6 PAYROLL TAXES - ADMINISTRATIVE
755 -6 PAYROLL TAXES - STAFF
757 -6 PAYROLL TAXES - CLIENTS
761 -6 TAXES - SUTA
225 -0 FEDERAL WITHHOLDING TAXES
226 -0 STATE WITHHOLDING TAXES
228 -0 CHILD SUPPORT PAYABLE
229 -0 QUARTERLY TAXES PAYABLE
242 -0 SALARIES & WAGES PAYABLE
743 -6 ADMINISTRATIVE WAGES
745 -6 STAFF WAGES
747 -6 CLIENT WAGES
753 -6 PAYROLL TAXES - ADMINISTRATIVE
755.6- - PAYROLL TAXES - STAFF
- 7576- .. :PAYROLL TAXES - CLIENTS.
- 761 -6 TAXES - SUTA
JOURNAL PR -0001' TOTALS:
SOURCE PR TOTALS:
REPORT TOTALS:
1,954.17
3,945.00
1,432.16
149.50
301.78
109.57
59.00
1,954.17
3,945.00
1,293.64..
149.50
301.78
98.97
59.00
PAGE: 3
TIME: 03:53 PM
50.00
50.00
59.00
5,595.05
1,771.32
404.61
120.00
59.00
5,447.13
15,753.24 15,753.24
15,753.24 15,753.24
88,860.89 88,860.89
Current assets:
Cash Fn
Accounts receivable — trade ;I'!
Contribution receivable — HIUW
Accounts receivable — grants
Receivable — other
Prepaid insurance
Prepaid expense
Total current assets
Depreciable assets:
Office furniture & equipment 6,418.76
Equipment 14,057.69
Automobiles 61,216.45
Farm building 5,433.21
Leasehold improvements 138,134.66
225,260.77
Less accumulated depreciation 72,130.94
Net depreciable assets 153,129.83
Inventory - 1,100.63
T otal assets
Current liabilities:
Accounts payable
Accrued taxes
Insurance payable
Net payroll & payroll taxes
Accrued vacation payable
Note payable, current
Deferred revenue
Total current liabilities
Ending net asset
Total liabilities and net assets
See accompanying accountant's report
ASSETS
W R DANTLEY CENTER, IN
ATEMENT OF ASSETS;' LIAWTIES,
AND NET ASSETS
JUNE 30, 1998
LIABILITIES AND NET ASSETS
21,759.45
7,445.31
6,750.00
28,904.75
57.50
10,919.66
125.90
75,962.57
230,193.03
21,259.92
278.31
4,216.73
12,507.98
745.92
4,886.83
173.22
44,068.91
186,124.12
230,193.03
Public support and revenue:
Public support:
Contributions
Federal - CDBG
State & county grants
HIUW, Inc.
Special events
Total public support
Revenue:
Agriculture sales
Yard work
Janitorial service
T- Shirt, buttons & cap
Miscellaneous income
Interest income
Client fees
Gain on sale of asset
Miscellaneous refunds
Total revenue
Total public support
and-revenue':
Expenses:
Program expenses:
Salaries & wages
Clients wages
Payroll taxes
Employee benefits
Automobiles
Insurance
Supplies
Repairs & maintenance
Utilities
Travel
T -Shirt sales expense
Poster expense
Bad debts
Depreciation
Miscellaneous
Total program expense
URANTLEY•' CENTER;;,. INC
OTATEMENTS OF REVENUE; E 4SES
AND CHANGES IN NET ASSETS.
FOR THE TWELVE MONTHS THEN'ENDED'JUNE 30, 1998
See accompanying accountant's report
U J
16,636.36 3.65
129,245.55 28.37
154,994.43 34.02
13,500.00 2.96
1,085.38 .24
315,461.72 69.24
8,699.80 1.91
75,502.02 16.57
45,862.49 10.07
3,694.04 .81
30.13 .01
2,405.00 .53
(659.89) (.14)
4,601.62 1.01
140,135.21 30.76
455,596.93` 100.00=
86,301.52 18.94
31,905.80 7.00
8,410.96 1.85
14,740.51 3.24
6,074.60 1.33
20,429.96 4.48
4,055.59 .89
1,674.16 .37
7,168.98 1.57
120.00 .03
35,912.17 7.88
2,675.77 .59
3,655.39 .80
223,125.41 48.97
YEAR TO DATE
ACTUAL $ PRIOR YEAR
$
24,892.61 7.45
7,026.34 2.10
137,230.00 41.09
11,475.00 3.44
20,342.29 6.09
200,966.24 60.18
10,796.47 3.23
71,586.61 21.44
2,200.00 .66
22,362.04 6.70
7,659.43 2.29
20.13 .01
15,347.50 4.60
916.64 .27
2,113.24 .63
133,002.06 39.82
333,968.30 100.00
91,896.91 27.52
42,936.30 12.86
8,426.33 2.52
14,665.25 4.39
12,314.52 3.69
32,720.45 9.80
3,713.96 1.11
1,029.45 .31
10,064.01 3.01
528.00 .16
15,966.06 4.78
500.00 .15
1,732.97 .52
7,076.15 2.12
2,278.07 .68
245,848.43 73.61
Supporting services:
Salaries & wages
Payroll taxes
Taxes
Office
Professional services
Interest expense
Entertainment
Repairs & maintenance
Miscellaneous
Total support expenses
Total expenses
BRANTLEY CENTER, I
O STATEMENTS', OF REVENUE,_ ENSES
AND CHANGES IN NET ASSETS
FOR THE TWELVE MONTHS THEN ENDED JUNE 30, 1998
301,946.33 66.27
Deficiency of public support and
revenue over expenses 153,650.60
Net Assets beginning of year:
Net assets — unrestricted
Net assets — temp. restri
Ending net assets:
+ YEAR TO DATE
ACTUAL $ PRIOR YEAR
71 fl n rD c ,
37,880.9 8_� 27
3, LP] U.78-
6,06 1.33
3,199.42 .70
21,402.12 4.70
1,180.32 .26
540.00 .12
844.49 .19
4,371.73 .96
78,820.92 17.30
26,043.52
6,430.00
186,124.121
See accompanying accountant's report
33.73
$
50,328.79 15.07
5,741.11 1.72
5,633.69 1.69
4,287.63 1.28
19,270.94 5.77
977.81 .29
161.80 .05
1,145.91 .34
5,887.86 1.76
93,435.54 27.98
339,283.97 101.59
(5,315.67) (1.59
31,359.19
6,430.00
32,473.52
•
Public support and revenue:
Public support:
Contributions
Federal funds - CDBG
State & county grants
HIUW, Inc.
Special events
Total public support
Revenue:
Agriculture sales
Yard work
T- Shirt, button, cap &
Miscellaneous income
Interest income
Client fees
Gain on sale of asset
Miscellaneous refunds
Total revenue
-Total public support
and.revenue
Expenses:
Program expenses:
Salaries & wages
Clients wages
Payroll taxes
Employee benefits
Automobiles
Insurance
Supplies
Repairs & maintenance
Utilities
Travel
T -Shirt sales expense
Depreciation
Miscellaneous
Construction in progres
BRANTLEY CENTER, IN
"'STATEMENTS OF REVENUE, ENSES
AND CHANGES IN NET ASSETS
FOR THE TWELVE MONTHS THEN ENDED JUNE 30, 1998
+ - - -- PERIOD TO DATE - - - -+ + - - -- YEAR TO DATE - --
ACTUAL $ ACTUAL
Total program expense
See accompanying accountant's report
�1 n /T\
104.u0 u(ii (%�] 2
17,169.40 43.50
15,285.31 38.73
(256.00) (.65)
32,302.71 81.84
6,442.39
1,175.38
210.46
16.32
2.98
.53
(659.89) (1.67)
7,168.34 18.16
39,471:05:
7,890.00 19.99
2,592.15 6.57
812.10 2.06
2,641.24 6.69
752.97 1.91
1,502.64 3.81
552.36 1.40
237.94 .59
713.81 1.81
609.50 1.54
(636.97) (1.61)
1,012.74 2.57
(113,206.76) (286.81)
(94,532.28) (239.50)
n
J
16,636.36 3.
129,245.55 28.
154,994.43 34.
13,500.00 2.
1,085.38
315,461.72 69.
8,699.80 1.
75,502.02 16.
45,862.49 10.
3,694.04
30.13
2,405.00
(659.89) (.
4,601.62 1.'
140,135.21 30.'
455,596.93 100.'
86,301.52 18.'.
31,905.80 7.l
8,410.96 1.f
14,740.51 3.:
6,074.60 1.;
20,429.96 4.
4,055.59 .E
1,674.16
7,168.98 1.!
120.00 .(
35,912.17 7.E
2,675.77
3,655.39 .E
223,125.41 48.5
Y a
Supporting services:
Salaries & wages
Payroll taxes
Taxes
Office
Professional services
Interest expense
Entertainment
Repairs & maintenance
!Miscellaneous
Total support expenses
Total expenses
Net assets beginning of year:
.Net assets — unrestricted '
Net assets —temp. restricted
S BRANTLEY CENTER,' IN
TATEMENTS OF REVENUE, NSES
AND CHANGES IN NET ASSETS
FOR THE TWELVE MONTHS THEN ENDED JUNE 30, 1998
Excess (Deficiency) of public
support and revenue
over expenses
Ending net assets 186,124.12
See accompanying accountant's report
+---- PERIOD TO DATE _ - - =+ + - - -- YEAR TO DATE - - --
ACTUAL % ACTUAL %
n II
3,908'.3'4 ; .9 , 37,680.99 8.2
29900 .76 3,539.08 .7
396.31 1.00 6,062.77 1.3
153.58 .39 3,199.42 .7
3,125.02 7.92 21,402.12 4.7
43.56 .11 1,180.32 .2
(1,248.62) (3.16) 540,00 .1
62.93 .16 844.49 .1
215.58 .55 4,371.73 .9
6,955.70 17.62 78,820.92 17.3
(87,576.58) (221.88) 301,946.33 66.2
127,047.63 321.88 153,650.60 33.7
26,043.52
6,430.00
o •
Brantley Center, Inc.
Table of Contents
Independent Auditor's Report 1
Financial Statements
Statement of Financial Position 2
Statement of Activities 3
Statement of Functional Expenses 4
Statement of Cash Flows 5
Notes to Financial Statements 6 - 9
Management Letter 10 - 11
0
Ann N. Fukuhara, CPA
To the Board of Directors
Brantley Center, Inc.
o •
Independent Auditor's Report
714 Kanoelehua Avenue
P.O. Box 6691
1-1110, Hawaii 96720
(808) 961 -5532
Fax (808) 934 -8589
L-inail: anft?agte,net
I have audited the accompanying statement of financial position of Brantley Center, Inc. (a
nonprofit organization) as of June 30, 1998, and the related statement of activities, functional
expenses, and cash flows for the year then ended. These financial statements are the
responsibility of Brantley Center, Inc.'s management. My responsibility is to express an opinion
on these financial statements based on my audit.
I conducted my audit in accordance with generally accepted auditing standards. Those standards
require that I 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. I believe that my audit provides
a reasonable basis for my opinion.
In my opinion, the financial statements referred to above present fairly, in all material respects,
the financial position of Brantley Center, Inc. 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.
Ann Fukuhara, CPA
Hilo, Hawaii
February 3, 1999
1
O
Brantley Center, Inc.
Statement of Financial PositiW
As of June 30, 1998
ASSETS 1998
Current Assets
Cash and cash equivalents $ 21,759
Accounts receivable,note 3 6,191
Grants and contracts receivables, note 4 34,681
United Way 6,750
Prepaid expenses 11,046
Inventory 1,101
Total current assets 81,528
Property and equipment, net of
accumulated depreciation of $72,132, note 5
Total assets
LIABILITIES AND NET ASSETS
Loan payable, note 6
Total long term liabilities
Net Assets
Unrestricted, note 2
Temporarily restricted, note 2
Total net assets
The accompanying notes are an integral part of these financial statements.
2
153,129
234,657
Current liabilities
Accounts payable and accrued expenses 25,477
Accrued salaries and vacation payable 20,906
Deferred revenue 173
Current portion of long term debt, note 6 3,272
Total current liabilities 49,828
1,782
1,782
176,297
6,750
183,047
Total liabilities and net assets $ 234,657
9
O
PUBLIC SUPPORT AND REVENUE:
Public Support:
Contributions $ 16,636 $ - $ 16,636
Grants and contracts 144,813 148,246 293,059
Hawaii Island United Way 13,500 13,500
Special events 1,315 1,315
Total support 162,764 161,746 324,510
Revenue:
Yard work and other services 77,620 - 77,620
T- shirts, buttons and others 45,862 45,862
Client fees 2,405 2,405
Interest income 30 30
Other 12,375 12,375
Total revenues 138,292 138,292
Net assets released from restrictions
Satisfaction of purpose and time restrictions
Total net asset released from restrictions
TOTAL PUBLIC SUPPORT AND REVENUES
Brantley Center, Inc. •
Statement of Activities
For the Year Ended June 30, 1998
3
Unrestricted Restricted
161,746
161,746
462,802
The accompanying notes are an integral part of these financial statements.
Temporarily 1998
(161,746)
(161,746)
Total
462,802
EXPENSES AND LOSSES
Social and vocational rehab training 226,493 226,493
General and administrative 85,077 85,077
Loss on sale of asset 660 660
312,230 - 312,230
Change in net assets 150,572 150,572
Net assets, beginning of year 25,725 6,750 32,475
Net assets, end of year $ 176,297 $ 6,750 $ 183,047
W a I
O Brantley Center, Inc. ak
Statement of Functional ExpetW
For the Year Ended June 30, 1998
Social & General 1998
Vocational and
Rehab Program Administrative Total
Salaries $ 123,856 $ 39,407 $ 163,263
Payroll taxes 8,411 3,539 11,950
Fringe benefits 10,319 4,422 14,741
Total personnel 142,586 47,368 189,954
T -shirt sales expense 35,912 35,912
Professional fees 2,140 19,262 21,402
Insurance 20,430 20,430
Miscellaneous expense 3,655 6,994 10,649
Utilities 7,169 7,169
Automobile 6,075 6,075
Taxes 6,063 6,063
Supplies 4,056 4,056
Office 3,199 3,199
Repairs and maintenance 1,674 844 2,518
Interest expense 1,347 1,347
Travel 120 120
Total expenses before depreciation 223,817
Depreciation
Total Expenses
$ 226,493 $ 85,077 $ 311,570
The accompanying notes are an integral part of these financial statements.
4
85,077 • 308,894
2,676 2,676
O
Brantley Center, Inc.•
Statement of Cash Flows
For the Year Ended June 30, 1998
Cash Flows From Operating Activities:
Change in net assets $ 150,572
Adjustments to reconcile change in net assets
to net cash provided by operating activities:
Loss on sale of property 660
Depreciation 2,676
Decrease in accounts receivables 465
Increase in grants receivables (25,923)
Decrease in prepaid expenses 1,691
Increase in other assets (680)
Increase in accounts payable and accrued expenses 17,066
Increase in deferred revenues 173
Net cash provided by operating activities 146,700
Cash Flows From Investing Activities:
Leasehold improvements of property & purchase of equipment
Net cash used by investing activities
Cash Flows From Financing Activities:
Debt reduction (5,353)
Net cash provided by financing activities (5,353)
Net decrease in cash and cash equivalents 8,449
Cash and cash equivalents - beginning of year 13,310
Cash and cash equivalents - end of year $ 21,759
The accompanying notes are an integral part of these financial statements.
5
(132,898)
(132, 898)
1. Nature of Organization
Brantley Center, Inc.
Notes to Financial Statements
June 30, 1998
2. Summary of Significant Accounting Policies
6
Brantley Center, Inc. provides vocational training and rehabilitation for the mentally and
physically challenged. The Center operates a day program in Honokaa and assists clients
. in providing various services throughout the County of Hawaii.
Basis of Accounting - The accompanying financial statements have been prepared on the
accrual basis of accounting in accordance with generally accepted accounting principles.
Basis of Presentation - assets of the Brantley Center and changes therein are classified
and reported as follows:
Unrestricted net assets -Net assets that are not subject to donor - imposed
stipulations.
Temporarily restricted net assets -Net assets subject to donor - imposed stipulations
that will be met by actions of the Organization and /or the passage of time. When a
restriction expires, temporarily restricted net assets are reclassified to unrestricted
net assets and reported in the statement of activities as net assets released from
restrictions.
Permanently restricted net assets - Net assets subject to donor - imposed stipulations
that they be maintained permanently by the Organization. Generally the donors of
these assets permit the foundation to use all or part of the income earned on any
related investments for general or specific purposes.
Support and Revenue - Brantley Center, Inc. receives a substantial amount of its revenues
from grants and contracts from the State of Hawaii, Department of Human Services and
the Department of Health.
Property and equipment - Property and equipment are recorded at cost less accumulated
depreciation. Depreciation is provided on the straight -line method over the estimated
useful lives of the assets.
Contributions - All contributions are considered to be available for unrestricted use unless
specifically restricted by the donor. Amounts received that are designated for future
periods or restricted by the donor for specific purposes are reported as temporarily
0
Brantley Center, Inc..
Notes to Financial Statements - continued
restricted or permanently restricted support that increases those net asset classes. When a
temporary restriction expires, temporarily restricted net assets are reclassified to
unrestricted net assets and reported in the statement of activities as net assets released from
restrictions.
Functional Allocation of Expenses - The costs of providing the various programs and
other activities have been summarized on a functional basis in the statement of activities.
Accordingly, certain costs have been allocated among the program and supporting services
benefitted.
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.
Income Taxes - Brantley Center, Inc. is exempt from federal income taxes under section
501 (C) (3) of the Internal Revenue Code and therefore has made no provision for federal
income taxes in the accompanying financial statements. There was no unrelated business
income for 1998.
3. Accounts receivables
As of June 30, 1998, accounts receivables amounted to $6,191. Brantley Center considers
accounts receivable to be fully collectible; accordingly, no allowance for doubtful accounts
is required.
4. Grants and contracts receivables
As of June 30, 1998, grants and contracts receivables comprise of:
State of Hawaii, Department of Human Services
County of Hawaii, Office of Housing
7
$17,512
17,169
$34,681
■
5. Property and equipment
Property and equipment consist of the following at June 30, 1998:
6. Note Payable
o •
Brantley Center, Inc.
Notes to Financial Statements - continued
Office equipment and fixtures $ 20,477
Vehicles 61,216
Leasehold improvements 138,135
Other improvements 5,433
225,261
Less accumulated depreciation ( 72,132)
Net property and equipment $153 129
Brantley Center entered into two loan agreements on April 18, 1997 amounting to
$11,150. Interest on the loans is 12.25% and monthly principal and interest payments are
$371.66 payable over 36 months. The loans are secured by two agency vehicles.
Maturities by year are as follows:
Fiscal year ended June 30, 1998, 1999 $3,272
2000 1,782
$5,054
7. Lease of Land from the State of Hawaii
On January 25, 1985, Brantley Center entered into a lease with the State of Hawaii,
Department of Land and Natural Resources. The lease is for land situated at Honokaa,
Hawaii, approximately 1.248 acres. The tern of the lease is sixty-five years, commencing
on June 1, 1977 through May 31, 2042. The $1 nominal rental amount is reopened in the
20i 30", 40t 50'" and 60i years of the lease. The lessor may reevaluate the lease and
adjust the rental amount to the fair market value.
The fair market value of this lease for the year ended June 30, 1998 has not been
determined. Consequently, no amount has been reflected in the financial statements.
8
f
4 1
8. Concentrations — Grants and Contracts
9
Brantley Center, Inc.
Notes to Financial Statements - continued
Branttley Center, Inc. receives approximately 65% of its revenues from government
contracts and grants.
•
Ann N. Fukuhara, CPA
February 3, 1999
To Senior Management and
The Board of Directors of
Brantley Center, Inc.
0 •
714 Kanoelehua Avenue
P.O. Box 6691
Hilo, Hawaii 96720
(808) 961 -5532
Fax (808) 934 -8589
Email: anfr @gte,net
In planning and performing my audit of the financial statements of Brantley Center, Inc. for the
year ended June 30, 1998, I considered the Organization's internal control in order to determine
my auditing procedures for the purpose of expressing an opinion on the financial statements and
not to provide assurance on internal control.
However, during my audit, I became aware of several matters that are opportunities for
strengthening internal controls and operating efficiency. This letter does not affect my report
dated February 3, 1999 on the financial statements of Brantely Center, Inc.
I will review the status of these comments during my next audit engagement. I have already
discussed many of these comments and suggestions with management and will be pleased to
discuss these comments in further detail at your convenience. My comments are summarized as
follows:
Accounts Receivables
During my examination, I noted that the Organization does not prepare an accounts receivable
aging report on a regular basis. Although all of the information related to the preparation of this
report is available, the report is not generated.
It is recommended that the Organization prepare an aging report on a monthly basis.
Budget
Budgets are used as a planning tool that can assist the Organization control costs, measure the
performance of an organization quantitatively, and in general sets forth financial goals. A budget
is imperative for a not for profit organization whose resources are very limited. The
Organization should consider preparing a budget on a long term basis in order to provide a
financial vision for the Organization.
10
t
o •
In the interim, the Organization should prepare a detailed budget and actual amounts compared
for the fiscal year. The Board should review this report on a monthly basis.
Organizational Structure
The size of the Organization's accounting and administrative staff precludes certain internal
controls that would be preferred if the office staff were Large enough to provide optimum
segregation of duties. This situation dictates that the Board of Directors remain involved in the
financial affairs of the Organization to provide oversight and independent review functions.
This report is intended solely for the information and use of the Board of Directors, management,
and others within the Organization.
Ann Fukuhara, CPA
Hilo, Hawaii
11
Please
use IRS
It or °'
print
Win
s
InslNt
lions.
C Name of organization -
BRANTLEY CENTER INC.
/
0 Employer Identification number
99- 0119598
Number and street (or P.O. box if mail is not delivered to street address)
BOX 1407
Room/suite
E State registration number
3001229
C town, or post office, state, and ZIP+4
HONOKAA, HI 96727
F Check fax 1 1 A exemption
application is pending
Form 990 '1
Department of the Treasury
Internal Revenue Service
9 Check It
n Change
ot
address
'rem
! 'rem
Amended
return
I S Medak
a an
G Type f
'Waling/ —►
Is this a se.arate return filed
IXI
Organization Exempt Fr • e Tax
Und on 501(c) of the Internal Revenue Code (except Ma benefit trust or
private foundation) or section 4947(a)(1) nonexempt chart able trust
Note: The organization may have to use a copy of this return to satisfy state reporting requirements.
, 1997, and ending
Retur
A For the 1997 calendar year, OR tax year period beginning 7/ 1
(insert number) OR ► section 4947(a)(1) nonexempt chartitable trust
Note: Section 501(c)(3) exempt organizations and 4947(a)(1) nonexempt charitable trusts MUST attach a completed Schedule A (Form 990).
H(a) Is this a group return filed for affiliates? „ ... .
(b) If 'Yes; enter the number of affiliates for which this
return is filed: ►
Exempt under 501(c) ( 3
an o .anization covered b a .mup
I I
II
Yes
IXI
Yes [Xi No
LHA For Paperwork Reduction Act Notice, see page 1 of the separate Instructions.
723001 1
N -12 -98
No
J
K Check here ► 1 I if the organization's gross receipts are normally not more than $25,000. The organization need not file a return with the IRS; but
it 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 $250,000 at end of year.
Part'(( Revenue, Expenses, and Changes in Net Assets or Fund Balances
18480512 783626 092 BRANTLEY CENTER, INC.
1
11 either box in H is checked 'Yes; enter four -digit group
exemption number (GEN) ►
Accounting method: 0 Cash
Other sreci ►
OMB No 1545.0047
1997
This Form Is Open
to Public Inspection
6 /3 0 , 1998
IXI
Accrual
Form 990 (1997)
03891277
1 Contributions, gifts, grants, and similar amounts received:
a Direct public support .... .... ...
b Indirect public support
c Government contributions (grants) ........... ...
d Total (add lines la through tc) (attach schedule of contributors)
la
16,636.
1b
13,500.
lc
148,246.
(cash$ 1 78, 3 8 2- noncash$ )
td
178,382.
2 Program service revenue including government fees and contracts (from Part VII, line
93)
2
224,838.
3 Membership dues and assessments _...
3
4 Interest on savings and temporary cash investments ........ ....... ....
4
30.
5 Dividends and interest from securities ...
5
6 a Gross rents .. ..... ...
I 6a
........
b Less: rental expenses .... ..........................
L 6b
c Net rental income or (loss) (subtract line 6b from line 6a) ..........
6c
7 Other investment income (describe ■
)
7
aney
8 a Gross amount from sale of assets other
than inventory ... ... .
(A) Securities
(B) Other
8a
h Less: cost or other basis and sales expenses
8b
660.
-
c Gain or (loss) (attach schedule) ... .. .....
8c
<660.>
d Net gain or (loss) (combine line 8c, columns (A) and (B))
,.., _ STMT 1
8d
<660 .:
9 Special events and activities (attach schedule)•
a Gross revenue (not including $ 0 . of contributions
9a
1,315 .
reported on line la) ... ..............................
b Less: direct expenses other than fundraising expenses ,.....
9b
c Net income or (loss) from special events (subtract line 9b from line 9a) ,.. SEE
STATEMENT 2
9c
1,315.
10 a Gross sales of inventory, less returns and allowances ,,. ... ..
10a
I
45,862.
b Less: cost of goods sold ... .... ...... .. .. .. .. .... I1oh
35,912.
c Gross profit or (loss) from sales of inventory (attach schedule) (subtract line 10b from
line Oa) ... STNT 3
roc
9,950.
11 Other revenue (from Part VII, line 103) , ..
11
12,375.
12 Total revenue (add lines Id, 2, 3, 4, 5, 6c, 7, 8d 9c, 10c, and 11) .. .. ... ..
12
426,230.
13 Program services (from line 44, column (B)) .. . _.. ......................... ... .. ... ....
13
190,581.
14 Management and general (from line 44, column (C)) ... ....
14
85,140.
>en
15 Fundraising (from line 44, column (0)) ... ...
15
16 Payments to affiliates (attach schedule) .. .._,..._ _.. _
16
17 Total expenses (add lines 16 and 44, column (A)) ....... ..... ...
17
275,721.
Net
Assets
18 Excess or (deficit) for the year (subtract line 17 from line 12)
18
150,509.
19 Net assets or fund balances at beginning of year (from line 73, column (A)) ..... ....... .
19
32,538.
20 Other changes in net assets or fund balances (attach explanation)
20
0 .
21 Net assets or fund balances at end of year (combine lines 18, 19, and 20) . ....
21
183,047.
Form 990 '1
Department of the Treasury
Internal Revenue Service
9 Check It
n Change
ot
address
'rem
! 'rem
Amended
return
I S Medak
a an
G Type f
'Waling/ —►
Is this a se.arate return filed
IXI
Organization Exempt Fr • e Tax
Und on 501(c) of the Internal Revenue Code (except Ma benefit trust or
private foundation) or section 4947(a)(1) nonexempt chart able trust
Note: The organization may have to use a copy of this return to satisfy state reporting requirements.
, 1997, and ending
Retur
A For the 1997 calendar year, OR tax year period beginning 7/ 1
(insert number) OR ► section 4947(a)(1) nonexempt chartitable trust
Note: Section 501(c)(3) exempt organizations and 4947(a)(1) nonexempt charitable trusts MUST attach a completed Schedule A (Form 990).
H(a) Is this a group return filed for affiliates? „ ... .
(b) If 'Yes; enter the number of affiliates for which this
return is filed: ►
Exempt under 501(c) ( 3
an o .anization covered b a .mup
I I
II
Yes
IXI
Yes [Xi No
LHA For Paperwork Reduction Act Notice, see page 1 of the separate Instructions.
723001 1
N -12 -98
No
J
K Check here ► 1 I if the organization's gross receipts are normally not more than $25,000. The organization need not file a return with the IRS; but
it 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.
Part'(( Revenue, Expenses, and Changes in Net Assets or Fund Balances
18480512 783626 092 BRANTLEY CENTER, INC.
1
11 either box in H is checked 'Yes; enter four -digit group
exemption number (GEN) ►
Accounting method: 0 Cash
Other sreci ►
OMB No 1545.0047
1997
This Form Is Open
to Public Inspection
6 /3 0 , 1998
IXI
Accrual
Form 990 (1997)
03891277
Form 27.58 Appition for Extension of Time �ile
(Rev. May 1995) r /\^ertain Excise, Income, Information, and Other Returns
Department of the Trees re
Imemd Revenue Service
Please type or
print. File the
original and one
copy by the due
date for filing
your return. See
instructions on
back.
Signature c ✓c -
ame
Bran y Center, Inc.
► File a separate application for each return.
Number, street, and room or suite no. (or P O. box no if mail is not delivered to street address)
P.O. Box 1407
City, town cr pos: office, sta:e, and ZIP code. For a foreign address, see instructions
Honokaa, HI 96727
Note: Corporate income tax return filers must use Form 7004 to request an extension of time to file. Partnerships, REMICs, and
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 May 15, .. le (check only one):
❑ Form 706 -GS(D) ❑ For m.?9 -1 (401(a) or 408(a) trust) ❑ Form 1120 -ND (4951 taxes) ❑ Forrn 8612
❑ Form 706 -GS(T) ❑ Form 990 -T (trust other than above) ❑ Form 3520 -A ❑ Form 8613
® Form 990 or 990 -EZ ❑ Form 1041 (estate) (see instructions) ❑ Form 4720 ❑ Form 8725
❑ Form 990 -BL ❑ Form 1041 -A ❑ Form 5227 ❑ Forrn 8804
❑ Form 990 -PF ❑ Form 1042 ❑ Form 6069 ❑ Form 8831
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 July 1 , 1997 and ending Jule ■
30, 1998
b If this tax year is for less than 12 months, check reason: ❑ Initial return ❑ Final return ❑ Change in accounting period
3 Has an extension of time to file been previously Granted for this tax year? . . . ® Yes ❑ No
4 State in detail why you need the extension Pending completion of t h e annua au dit .
5a If this form is for Form 706- GS(D), 706-GSM, 990 -BL, 990 -PF, 990 -T, 1041 (s: e), (1,�4 113b -ND, 4720,
6069, 8612, 8613, 8725, 8804, or 6831, enter the tentative tax, less any nortre(un4a cfedits. See Instructions. $
b If this form is for Form 990 -PF, 990 -T, 1041 (estate), 1042, or 6 ^ ° , r€r a����i�� credits and
estimated tax payments made. Include any prior year overpaym (lowed as a credit 5
c Balance due. Subtract line 5b from line 5a. Include your payment with this form, or deposit with FTD
coupon if required. See Instructions 5
Signature and Verification
Under penalties of perjury, I declare tba: I have examined this form, including accompanying schedules and statements, and to the bes: of my knowledge and belief,
it is true, conec:, and complete anc ma: I am authorized to prepare :cols form.
Director
1r" Title 1
• sale. and ZIP code. For a foreign address, see Instructions.
ikt, 96720
backoTform.
289
Sy'
Jennifer L. Gossert, CPA, An Accounting Corporation
net and room or suite no (or P.O box no. It mail Is no: delivered to street address)
88 Kindle St., Ste. 201
Date 1
Employer Idenlitication number
99 ; 0119598
a-1 \\\c\c
FILE ORIGINAL AND ONE COPY. The IRS will show below whether or not your application is approved and will return the copy.
Noti to Applicant —To Be Completed by the IRS
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
shown below or the due date of your return (including any prior extensions). This grace period is considered to be a valid
extension of time for elections otherwise required to be made on a timely return. Please attach this form to your return.
❑ We HAVE NOT approved your application. After considering the reasons stated in item 4, we cannot grant your request for
an extension of time to 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.
❑ Other: ........__
Date
, U YOB 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
Cal No 119766 Form 2758 (Rev 5 -95)
n . CQ •
Form 2758
(Rev. May 190)
Depenmem of the Treasury
Internal Revenue Service
Please type or
print. File the
original and one
copy by the due
date for filing
your return. See
Instructions on
back.
• Name
Under penalties of perjury, I declare that I
It is true, correct, and complete, anc mat
Signature
Please
Type
or
Print
o •
Application for Extension of Time To File
Certain Excise, Income, Information, and Other Returns
Brantley Center, Inc.
- File a separate 'application for each return.
Number, street, and room or suite no. (or P.O. box no. if mad is not delivered 10 street address)
P.O. Box 1407
City, town or post office, state, and ZIP code. For a foreign address, see instructions.
Honokaa, HI 96727
Note: Corporate income tax return filers must use Form 7004 to request an extension of time to file. Partnerships, REMICs, and
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 February 15 .19 99 to file (check only one):
❑ Form 706 -GS(D) ❑ Form 9904 (4n1(a)- or- 408(lTust) U Form 1120 -ND (4951 taxes) ❑ Form 8612
❑ Form 706 -GSM ❑ Form 990 -T (trust other than above) ❑ Form 3520 -A ❑ Form 8613
® Form 990 or 990 -EZ ❑ Form 1041 (estate) (see instructions) ❑ Form 4720 ❑ Form 8725
❑ Form 990 -8L ❑ Form 1041 -A ❑ Form 5227 ❑ Form 8804
❑ Form 990 -PF ❑ Form 1042 ❑ Form 6069 ❑ Form 8831
If the organization does not have an office or place of business in the United States, check this box. . I. ❑
2a For calendar year 19 , or other tax year beginning July 1, 1997 and ending June 30, 1998
b If this tax year is for less than 12 months, check reason: ❑ Initial return ❑ Final return ❑ Change in accounting period
3 Has an extension of time to file been previously °ranted for this tax year? ❑ Yes No
4 State in detail why you need the extension Pending contletion of the annual audit
5a If this form is for Form 706 - 05(0), 706- GSM, 990 -BL, 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. See instructions. $
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. See instructions $
Signature and Verification
have examined ttns form, intruding ac ompanving schedules and statements, and to the best of my knowledge and belief.
•. ^ - ^� = - �
Ia m authorized to prepare this form J r enn;:e:• L. __.,.c._—
f.C..A
An A^ cuntingCc .
NOV (1 q p
X 6 . 8 1 3I r :foci: , .mi L'lti _ill Date - 15 1 V I.Ci2V
FILE ORIGINAL AND ONE COPY. The IRS — will show below whEttiei 'or'rlot`youf'dapplication is approved and will return the copy.
Nofid to Applicant — To Be Completed by the IRS
❑ 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
shown below or the due date of your return (including any prior extensions). This grace period is considered.to be'a'yalid,P t-mr3VE '
extension of time for elections otherwise required to be made on a timely return. Please attach this form to your return.
❑ We HAVE NOT approved your application. After considering the reasons stated in item 4, we cannot grant your :request for �nrr
an extension of time to file. We are not granting the 10 -day grace period. i L u ' J °J'''1
❑ We cannot consider your application because it was filed after the due date of the return for which an extension was
requested. .
❑ Other:
Director
\ Title i-
By.
Name Jennifer L. Gossert, C.P.A.
An Accounting Corporation
Number, street, and room or suite no. for P.O. box no. If mail is not delivered to street address)
688 Kinoole St. Ste 201
City, town or post office, state, and ZIP code. For a foreign address, see instructions.
Hilo, HI 96720
For Paperwork Reduction Act Notice, see back of form. nr.n Cat No 119760
OMB No. 1545 -0148
Employer Identification number
99 ;0119598
Date
11 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.
Form 2758 (Rev 5.95)
ton p
Do not include amounts reported on line
6b, Bb, 9b, 10b, or 16 of Part I.
:°
A Total
O
(B) Program
services
(C) Management
and general
(p) Fundraising
2 Grants and allocations (attach schedule)
cash $ noncash $ •
22
OF 21 ADULTS. (Grants and allocations$ 99, 962.)
b WORK EVALUATION TRAINING PLACEMENT (DVR). PROVIDE
28,000.
'•
0 .
!3 Specific assistance to individuals (attach schedule)
!4 Benefits paid to or for members (attach schedule)
S Compensation of officers, directors, etc.
!6 Other salaries and wages
!7 Pension plan contributions
!8 Other employee benefits
!9 Payroll taxes
30 Professional fundraising fees
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 STATE GET
23
c SUPPORTED EMPLOYMENT: PROVIDE SEVERELY DEVELOPMENTALLY
38,116.
24
COMMUNITY. PLACE A MAX. OF 10 ADULTS.
(Grants and allocations $ 33, 037.)
25
28,000.
0.
26
135,263.
123,856.
11,407
27
28
14,741 .
10,319 .
4,422 .
29
11, 950.
8,411.
3,539.
30
31
21,402.
2,140.
19 , 2 6 2 .
32
33
7,255.
4,056.
3,199
34
35
36
7,169 .
7,169 .
37
2,518 .
1,674 .
844 .
38
63 .
i
63 .
39
120 .
120 .
40
41
1,347.
1,347.
42
2,676.
2 , 6 7 6 .
43a
6,063.
6,063.
',VEHICLE EXPENSE
43b
6,075.
6,075.
4 INSURANCE
43c
20,430.
20,430.
dMISC.
43d
10,649.
3,655.
6,994.
e
43e
44 Total functional expenses (add lines 22 through 43)
Organizations completing columns (B)-(D), carry these
totals to lines 13 -15
44
275,721.
19 0 r 5 81 .
85,140.
0 .
What is the organization's primary exempt purpose? 1 SEE STATEMENT 4
Program Service
Expenses
(Rulna far d and
(t) ) b and a 494x3) r10
busts: but ut optional l t for others.)
All o en exempt Izabons must descnbe their ex l se achievements in a clear an concise manner. Slate the number of clie nts served. publications issued, etc Discuss
r
achievements lt tions that are not measurable. (Sectioon n 5O a a11cx3) and (4) orpanabons and 49471aN1) nonexempt chanble trusts must also enter the amount of grants and
allocations to offrers /
a WORK ACTIVITY: COMPOSITE OF DEVELOPMENT & SOCIAL
95,291.
REHABILITATION SVS. FOR DEVELOPMENTALLY DISABLED
ADULTS IN THE HAMAKUA DISTRICT. SERVICE A MAX.
OF 21 ADULTS. (Grants and allocations$ 99, 962.)
b WORK EVALUATION TRAINING PLACEMENT (DVR). PROVIDE
57,174.
REHAB. & VOC. TRAINING TO THE PHYSICALLY, SOCIALLY,
& MENTALLY HANDICAPPED. SERVICE A MAX. OF 8 ADULTS.
(Grants and allocations $ 11,814.)
c SUPPORTED EMPLOYMENT: PROVIDE SEVERELY DEVELOPMENTALLY
38,116.
DISABLED ADULT WITH EMPLOYMENT OPPORTUNITY IN THE
COMMUNITY. PLACE A MAX. OF 10 ADULTS.
(Grants and allocations $ 33, 037.)
d
(Grants and allocations $ )
e Other program services (attach schedule) (Grants and allocations $ )
ar(1997, • •
GRANT CENTER, INC. 99- 0119598
Staterffent of ganizatlons must complete column (A). Columns (B), (D) are required for section 501(c)(3) and
)) Funct al Ex erases ornanizations and section 4947(a)(i) nonexempt charita usts but optional for others. _
Fenn 17341997)
Page 2
Reporting of Joint Costs. • Did you report in column (8) Program services) any joint costs from a combined educational campaign and
fundraising solicitation?
If 'Yes,' enter (I) the aggregate amount of these joint costs $ ; (ii) the amount allocated to Program services $
fiii the amount allocated to Management and general $ ; and (iv) the amount allocated to Fundraising $
I Part ')ir Statement of Program Service Accomplishments
■• LI Yes 1 X 1 N
f Total of Program Service Expenses (should equal line 44, column (B), Program services) .. ... ............. _.. ........
723011 2
03 -27 -98
18480512 783626 092 BRANTLEY CENTER, INC.
190,581.
03891277
Note: Where required, attached schedules and amounts within the description column should be
for end -of -year amounts only.
(A)
Beginning of year
(
End of year
Assets
45 Cash - non - interest- bearing
46 Savings and temporary cash investments
47 a Accounts receivable
h 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 ....... .... ................
57 a Land, buildings, and equipment: basis .... ..
h Less: accumulated depreciation .... ....... .
58 Other assets (describe ■
47a
9,125.
45
17,901.
6,191.
1,695.
46
3,858.
6,656.
47c
6,191.
47h
48a
6,750.
5,738.
48c
6,750.
48b
employees
51a
(attach
9,770.
49
34,681.
50
-
51c
51b
I
553
419.
52
1,101.
12,737.
53
11,046.
54
55c
if
55h
572
.. .
225,261.
56
2 6 , 12 2 .
57c
153,129..
1 576
I 72,132.
)
58
59 Total assets (add lines 45 through 58) (must equal line 74) .... ...........
72,262.
59
234,657.
saltlilgeq
60 Accounts payable and accrued expenses __..., . . ..
61 Grants payable
62 Deterred 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 • )
29,317.
6o
46,556.
61
62
63
64a
10 , 407.
641)
5,054.
65
66 Total liabilities (add lines 60 through 65) ..... .. .. ... .... .. ...
39,724.
66
51,610.
Net Assets or Fund Balances
Organizations that follow SFAS 117, check here ' I X 1
and complete
lines 67 through
and complete lines
funds ................
lines 70 through 72;
21)
and 73)
26,800.
67
176,297.
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,
73 Total net assets or fund balances (add lines 67 through
column (A) must equal line 19 and column (B) must equal
74 Total liabilities and net assets / fund balances (add
5,738.
68
6,750.
69
1 1
_.,.
fund.,
or other
69 OR
line
lines 66
.
70
71
72
32,538.
-
73
183,047.
72,262.
74
234,657.
Form fie (1997) • r BRANT.) CENTER, INC.
1 Part I j Balance Sheets v
723021
03.12 -98
18480512 783626
99- 0119598 Page3
Fo m 990 is available for public inspection and, for some people, serves as the primary or sole source of information about a particular organization. How the public
perce 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.
3
092 BRANTLEY CENTER, INC. 03891277
a Total revenue, gains, and other support
per audited financial statements O.
b Amounts included on line a but not on
line 12, Form 990:
(1) Net unrealized gains
. on investments $
(B) Title and average hours
per week devoted to
position
losses
(D )_con r ions
P„ a as n m;a t m
compensation
I
a
a Total expenses and per
462,802. audited financial statements . •
a
312,230.
_ ".,_.;
°'
_
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 on line 20,
Form 990 $
(2) Donated services
and use of facilities $
...
(3) Recoveries of prior
year grants $
(3) Losses reported on
` " ° " '` line 20, Form 990 ,.. $ 660.
(4) Other (specify):
COGS $ 35,912.
(4) Other (specify):
STMT 5 $ 35,912.
Add amounts on lines (1) through (4) •
e Line a minus line b ■
0 Amounts included on line 12, Form
990 but not on line a: .
(1) Investment expenses
not included on
line 6b, Form 990 S
h
35,912. Add amounts on lines (1) through (4) •
±
36,572.
c
426,890. c Line a minus fine b ■
c
275,658.
0.
°. .:. 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 6 $ <660.>'
(2) Other (specify):
$ 63.
Add amounts on lines (1) and (2) . •
a Total revenue per line 12, Form 990
(line c plus line 1 0 .
d
<660.> Add amounts on lines (1) and (2) •
d
63.
e
a Total expenses per line 17, Form 990
4 2 6 , 2 3 0 . (line c plus line d) ►
e
' 275,721.
(A) Name and address
(B) Title and average hours
per week devoted to
position
(C) Compensation
(if not p i , enter
(D )_con r ions
P„ a as n m;a t m
compensation
(E) Expense
account and
other allowances
RICK SAKATA
PRESIDENT
1
0.
0.
0.
P.O. BOX 1769
HONOKAA, HI 96727
PAUL DAHLQUIST
VICE —PRE$.
1
0.
0.
0.
P.O. BOX 1463
HONOKAA, HI 96727
ROLAND KANESHIRO
TREASURER
1
0.
0.
0.
P.O. BOX 950
HONOKAA, HI 96727
JOSEPHINE DELUZ
SECRETARY
1
0.
0.
0.
P.O. BOX 404
PAAUILO, HI 96776
CAMELA L. POST
ADMINISTRATOR
40
28,000.
0.
0.
485 WAIANUENUE AVE., #2396
HILO, HI 96720
CAROL KALAAU
SECRETARY
1
0.
0.
0.
P.O. BOX 534
HONOKAA, HI 96727
Foao.(1W q. . - BRANT CENTER, INC .
Part IV -A'{ Reconciliation of Re o per Audited
Financial Statements h Revenue per
99- 0119598 Page4
Part IV-13j Rec '_ ation of Expenses per Audited
Fina Statements With Expenses per
rt V { List of Officers, Directors, Trustees, and Key Employees (List each one even if not compensated.)
7 . 5 Did any officer, director, trustee, or key employee receive aggregate compensation of more than $100,000 from your organization and all related
organizations, of which more than $10,000 was provided by the related organiz lions? If 'Yes.' attach schedule • ) Yes I X I No
COMM ' //O. 66 7.0/ 0 b„30j1.3
Foµ i0 CENTER, INC
I' part. V1 1 Other 'Information
BRANT
76 Did the organization engage in any activit no previously reported to the IRS? If 'Yes; attach a details
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 th
b If Yes; has it tiled a tax return on Form 990.7 for this year?
79 Was there a liquidation. dissolution, termination, or substantial contraction during 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?
b If Yes; enter the name of the organization ■
I81aI
II
detailed of each activity
is return?
N/A
n exempt OR nonexempt.
gilts were not
N/A
...........
N/A
N/A
n received a waiver for proxy tax
85t
85d
85e
86a
86b
87a
870
N/A
0.
N/A
N/A
851 N/A
N/A 85q
easonable estimate of dues
N/A 85h
N/A
N/A
76
77
78a
78b
79
80a
81b
82a
83a
83b
84a
84b
85a
B5b
N/A
N/A
Yes
88
89b
and check whether it i5
81 a Enter the amount of political expenditures, direct or indirect, as described in the
instructions for line 81
b Did the organization file Form 1120 -POL for this year?
82 a Did the organization receive donated services or the use of materials, equipment, or facilities at no charge or at substantially less than
fair rental value?
b 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 111) 182b I N/A
83 a Did the organization comply with the public inspection requirements for returns and exemption applications?
b Did the organization comply with the disclosure requirements relating to quid pro quo contributions?
84 a Did the organization solicit any contributions or gifts that were not tax deductible?
h I1'Yes,' did the organization Include with every solicitation an express statement that such contributions o
tax deductible?
85 501(c)(4), (5), or (6) organizations. - a Were substantially all dues nondeductible by members?
b Did the organization make only in -house lobbying expenditures of $2,000 or less?
If 'Yes' was answered to either 85a or 85b, do not complete 85c through 85h below unless the organizatio
owed for the prior year.
c Dues, assessments, and similar amounts from members . ... ......................
d Section 162(e) lobbying and political expenditures ...... ...... .......................
e Aggregate nondeductible amount of section 6033(e)(1 )(A) dues notices ..
1 Taxable amount of lobbying and political expenditures (line 85d less 85e) .
g Does the organization elect to pay the section 6033(e) tax on the amount in 85f? ....
h If section 6033(e)(1)(A) dues notice were sent, does the organization agree to add the amount in 851 to its 1
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
b Gross receipts, included on line 12. for public use of club facilities
87 501(c)(12) organizations. - Enter: a Gross income from members or shareholders ............. ..
I] Gross income from other sources. (Do not net amounts due or paid to other sources
against amounts due or received from them.)
88 At any time during the year, did the organization own a 50% or greater interest in a taxable corporation or partnership?
If "Yes; complete Part IX
89 a 501(c)(3) organizations. - Enter: Amount of tax imposed during the year under:
section 4911 0 - ; section 4912 • 0 • ; section 4955 ► 0
b 501(c)(3) and 501(c)(4) organizations. - Did the organization engage in any section 4958 excess benefit
transaction during 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 ► , N/A ..
b Number of employees employed in the pay period that includes March 12, 1997
91 The books are in care of III JENNIFER L. GOSSERT, CPA
Located at► 688 KINOOLE ST., STE. 201; HILO, HI
723041
03 -12 -9e
18480512 783626
5
092 BRANTLEY CENTER, INC.
99- 0119598 Pages
No
X
X
■
►
HO 23
Telephone no. 1 808- 969 -3115
ZIP +4 • 96720
92 Section 4947(a)(1) nonexempt charitable trusts filing Form 990in lieu of Form 1041.- Check here ►
and enter the amount of tax - exempt interest received or accrued during the tax year ► 192 1 N/A
X
X
03891277
0.
0.
ss amounts unless otherwise U
Unrelated business income �
� =,���
section 512, 513, or 514 (
(E)
(A) (
(B) (
(0) R
80,025.
Medicare/Medicaid payments
Fees and contracts from government agencies 1
144,813.
m
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).
SERVICES REVENUES ARE GENERATED THROUGH THE VOCATIONAL TRAINING
PROGRAM IN WHICH THE RECIPIENTS PARTICIPATE (IE: YARD WORK &
93A JANITORIAL CONTRACTS, ETC.)
103A REPRESENTS INSURANCE & OTHER REFUNDS.
Part IX 1 Information Regarding Taxable Subsidiaries (Complete this Part II the "Yes ' box on 86 is checked.)
Name, address, and employer identification Percentage of End -ot -year
Nature of business activities Total income
number of corporation or partnership ownership interest assets
N/A %
%
Under penalties of penury, 1 declare that 1 have examined th s return, Including accompanying schedules and statements, and to the best of my knowledge and belie!, It is t rue,
correct, and complete Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Please
Sign
Here Signature of officer Date )°' Type or print name and itle
Preparer's \� Date Check If Prepares SSN
Paid signature 05/12 employed ► 1 1
Preparers Firm's name (or yours JENNIFER L. GOSSERT, CPA, AAC EIN ►
Use Only it self-employed) '688 KINOOLE ST., STE. 201
and address • HILO, HI zIP +4 • 96720
For P.90 (1997) BRAN CENTER, INC.
1 Part VII �nalysis of Income -Ping Activities
Enter g f
indicate
93 Prc
(a)
(b)
(c)
(d)
(e)
10
(9)
94 Me
95 Int
ca
96 Di
97 Ne
(a)
(b)
98 Ne
99 Ot
100 Ga
otl
101 Ne
102 Grl
103 Of
a
b
d
e
104 Su
105 TOTAL (add line 104, columns (0), (0), and (E)) .... .. ........ .
Note: (Line 105 plus line 1d, Part I, should equal the amount on line 12, Part I.)
723161
03 -12 -ga
18480512 783626
Relationship of Activities to the Accomplishment of Exempt Purposes
6
092 BRANTLEY CENTER, INC.
99- 0119598 Page6
► 247,848.
03891277
For P.90 (1997) BRAN CENTER, INC.
1 Part VII �nalysis of Income -Ping Activities
Enter g f
indicate
93 Prc
(a)
(b)
(c)
(d)
(e)
10
(9)
94 Me
95 Int
ca
96 Di
97 Ne
(a)
(b)
98 Ne
99 Ot
100 Ga
otl
101 Ne
102 Grl
103 Of
a
b
d
e
104 Su
105 TOTAL (add line 104, columns (0), (0), and (E)) .... .. ........ .
Note: (Line 105 plus line 1d, Part I, should equal the amount on line 12, Part I.)
723161
03 -12 -ga
18480512 783626
Relationship of Activities to the Accomplishment of Exempt Purposes
6
092 BRANTLEY CENTER, INC.
99- 0119598 Page6
► 247,848.
03891277
(a) Name and address of each employee paid
more than $50,000
(h) Title and average hours
per week devoted to
position
(c) Compensation
(oe mpoyee u Den s to
plansa t
compensation
(e) Expense
account and other
allowances
NONE
Total number of others receiving over
$50,000 tor professional services ...
.. ..... .......... ... .. ►
0
Total number of other employees paid
over $50000
(see instructions.)
lust eacn one (whether maIvlauais or toms.) (II mere are none, enter None tt
(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 tor professional services ...
.. ..... .......... ... .. ►
0
SFHEDULFA ,
(Form 990)
Department of Ina Treasury
Internal Revenue Service
O
anization Exempt Under (c)(3)
(Except Foundation), and Section 501(e), 501(1), 501(k), 50 Section 4947(a)(1)
Nonexempt Charitable Trust
Supplementary Information
lip Must be completed by the above organizations and attached to their Form 990 (or Form 990EZ).
Name of the organization Employer identification number
BRANTLEY CENTER, INC. 99 0119598
1 part t ] Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees
(See InstrUCtlons) (List each one If there are none enter'None')
Part II 1 Compensation of the Five Highest Paid Independent Contractors for Professional Services
•
LHA For Paperwork Reduction Act Notice, see page 1 of the Instructions to Form 990 (or Form 990 -EZ).
723101
07 -12 -99
18480512 783626
7
092 BRANTLEY CENTER, INC.
OMB No. 1545-0047
1997
Schedule A (Form 990) 1997
03891277
Sch�duleA(Forrg990)t997 BRANTLa CENTER, INC. 99- 0119598 Page2
Pait 11L� Statement About Activ • Yes No
Part IV j
1
2a
2b
2c
2d
2e
1 During the year, has the organization attempted to influence national, state, or local legislation, including any attempt to influence public
opinion on a legislative matter or referendum?
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 Pal VI-8 AND attach a statement giving a detailed description of
the lobbying activities.
2 During the year, has the oganization, 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? .................
e Furnishing of goods, services, or facilities?
d Payment of compensation (or payment or reimbursement of expenses if more than $1,000)?
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
furtherance of its charitable programs quality 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 A church, convention of churches, or association of churches. Section 170(b)(1)(A)(i).
6 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)(iir).
8 A Federal, state, or local government or governmental unit. Section 170(b)(1)(A)(v).
9 A medical research organization operated in conjunction with a hospital. Section 170(b)(1)(A)(iii). Enter the hospital's name, clty,
and state
10 An organization operated for the benefit of a college or university owned or operated by a governmental unit. Section 170(b)(1)(A)(iv).
(Also complete the Support Schedule in Part IV -A )
113 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 Pal IV -A.)
lib 1 1 A community trust. Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV -A.)
12 0 An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership tees, and gross
receipts from activities related to its charitable, 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.)
(
I
13 Li An organization that is not controlled by any disqualified persons (other than foundation managers) and supports organizations described in:
(1) lines 5 through 12 above; or (2) section 501(c)(4), (5), or (6), 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) Warners) of supported organizations)
14 1 1 An organization organized and operated to test for public safety. Section 509(a)(4). (See instructions on page 4.)
(b) Line number
from above
X
723111
0.112 -98 8
18480512 783626 092 BRANTLEY CENTER, INC. 03891277
Calendar year (or fiscal year
beginning In) 11
(a) 1996
(b) 1995
(c) 1994
(d) 1993
(e) Total
15 Gifts, grants, and contributions received.
(Do not Include unusual grants See
tine 26.)
63 394.
,
64,069.
220,642.
228,514.
576,619.
16
Membership fees received
17
Gross receipts from admissions,
merchandise sold or services
performed, or furnishing ot facilities
in any activity that is not a business
unrelated to the organization's
charitable, etc., purpose
256,724.
253,233.
91,514.
68,348.
669,819.
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
20.
2 0 .
128.
533.
7 01 .
19
Net income from unrelated business
activities not included in line 18 ,
20
Tax revenues levied for the organization's
benefit and either paid to It or expended
on Its behalf ...
21
The value of services or facilities
furnished to the organization by a
governmental unit without charge.
Do not include the value of services
or facilities generally furnished to
the public without charge .
22
Other Income Attach a schedule Do not
Include gain or (loss) from sale of capital
assets ..... . .. . ......
I
23
Total of lines 15 through 22
320, 138.
317,322.
312,284.
297,395.
1,247,139.
24
Line 23 minus line 17
63,414.
64,089.
220,770.
229,047.
577,320.
25
Enter ) %of line 23
3,201.
3,173.
3,123.
2,974.
26
b
c
d
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 1 10-
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 .. .. ... ,.. 11
Enter line 24, column (e) ■
18 701. 19
26a
11,546.
1 _
..
26b
.. .
... .. .
0 •
26c
577, 32 0 .
26d
;
'. •
7 01 .
22 26b . 0
total) ......... .. . ... . O
(numerator) divided by line 26c (denominator)) ... .. ....... .... ►
26e
576,619.
261
99.8786%
Schedule A (Form 99011997 BRANTLEY CENTER, INC. 99- 0119598 Page3
Part IN -A'.3 Support Schedule (Com(..nly if you checked a box on line 10, 11, or 12 a�Use cash method of accounting.
N You may use the wor n he instructions far converting from he accrual to 1 method of accounting.
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) ............
h For any amount included in line 17 that was received from a nondisquatified person. attach a list to show the name of, and amount received for each year,
that was more than the larger ot (1) the amount on line 25 for the year or (2) 55,000 (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 decnbed in (1) or (2), enter the sum of these differences (the
excess amounts) for each year: N/A
(1996) , (1995)
(1994) .
c Add: Amounts from column (e) for lines: 15
17 20 21 ► 27c N/A
d Add: Line 27a total and line 27b total ■ 270 N/A
e Public support (line 27c, total minus line 27d total) It 27e N/A
1 Total support for section 509(a)(2) test: Enter amount on line 23, column (e) ....... • 1 2711 $ N/A
g Public support percentage (line 27e (numerator) divided by line 27f, (denominator)) ► 27g N/A
723121
03-12-98
18480512 783626
16
(1993)
h Investment income percentage (line 16 column (e) (numerator) divided by line 27f (denominator)) . .... ► 27h N/A
28 Unusual Grants: For an organization described in line 10, 11, or 12, that received any unusual grants during 1993 through 1996, attach a list (which is not open to
public inspection) for each year showing the name of the contributor, the date and amount of the grant, and a brief description of the nature of the grant. Do not include
these grants in line 15. (See instructions.)
NON'
9
092 BRANTLEY CENTER, INC.
03891277
Sc4edule A(F0r1199011997 BRANT CENTER, INC. 99- 0119598 Page4
Part V) Private School Quest' ire
(To be completed ONL y schools that checked the box on lin in Part IV)
29 Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws, other governing
Instrument, w 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?
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 it it has no solicitation program, in a way that makes the policy known
to all parts of the general community it serves?
If 'Yes; please describe; if 'No; please explain. (If you need more space, attach a separate statement.)
32 Does the organization maintain the following:
a Records indicating the racial composition of the student body, faculty, and adrninistrative 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 material 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? .... ... .... .....
b Admissions policies?
c Employment of faculty or administrative staff?
d Scholarships or other financial assistance? .. __.
e Educational policies? .
1 Use of facilities? ... ... ..
q Athletic programs? ... ... ... .......... .......
h Other extracurricular activities? ..... .. .. .... ....
11 you answered 'Yes' to any of the above, please explain. (II you need more space, attach a separate statement.)
34 a Does the organization receive any financial aid or assistance from a governmental agency? .... ...................... .
D Has the organization's right to such aid ever been revoked or suspended? .. ...... ........ .............. ...
If you answered 'Yes' to either 34a or b, please explain using an attached statement.
35 Does the organization certify that it has complied with the applicable requirements of sections 4.01 through 4.05 of Rev. Proc. 75 -50,
1975 -2 C.B. 587, covering racial nondiscrimination? If 'No,' attach an explanation .... .. .... . . . ...
..............
N/A
29
30
31
32a
32b
32c
32d
33a
33h
33c
33d
33e
331
33g
33h
34a
34h
35
Yes
No
723131
os -laee 10
18480512 783626 092 BRANTLEY CENTER, INC. 03891277
Limits on Lobbying Expenditures
(The term 'expenditures' means amounts paid or incurred)
(a)
1997
(a)
Affiliated group totals
To be completed for ALL
electing organizations
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 expenditures (add lines 38 and 39)
41 Lobbying nontaxable amount. Enter the amount from the following table-
II the amount on line 40 Is - The lobbying nontaxable amount Is -
Not Over 5500,000 20% of the amount on line 40
5500
Over SSOO,000 Out not over 51,000,000 5100,000 plus 15Y.o /meexcess over 00
Ova 51.000.000 but not over 51,500000 5175,000 plus 10% of the excess over 51.000,000
36
N/A
37
38
46 Lobbying ceiling amount
(150% of line 45(e))........
39
'"
' . ,'.
40
47 Total lobbying
expenditures ...............
41
-
Over 51,500,000 but not over 517,000,lpO 5225,000 plus 5% of the excess over 51,500,000
Over 51 7.000.000 51,000 CPO
42 Grassroots nontaxable amount (enter 25% of line 41) .......................
43 Subtract line 42 from line 36. Enter -0- it 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 is an amount on either line 43 or line 44, you must file Form 4720.
42
.. ..
43
O.
44
..
...
""
"
0 •
Calendar year (or
fiscal year beginning In)
(a)
1997
(b)
1996
(c)
1995
(0)
1994
(e)
Total
45 Lobbying nontaxable
amount ....................
0.
46 Lobbying ceiling amount
(150% of line 45(e))........
.... '..
'"
' . ,'.
0.
47 Total lobbying
expenditures ...............
0
48 Grassroots nontaxable
amount
O.
49 Grassroots ceiling amount
(150% of line 48(e))
..
...
""
.. ., .
0 •
50 Grassroots lobbying
expenditures ..........
0
Sphedule A (Foam 990)1997 T� CENTER, INC .
I'Part ;VI -A'J Lobbying Expendit y Electing Public Charities
BRAN
(To be completed ONLY by a a igible organization that filed Form 5768)
Check here t• a O If the organization belongs to an affiliated group.
Check here b If You checked
• above and limited control' provisions apply,
•
4 -Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five columns
below. See the instructions for lines 45 through 50.)
Lobbying Expenditures During 4 -Year Averaging Period
I Part VI -B 1 Lobbying Activity by Nonelecting Public Charities
(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
............... ...............................
b Paid staff or management (include compensation in expenses reported on lines c through h)
c Media advertisements ................
d Mailings to members, legislators, or the public ...... ............... ........ ... .. .. ....
e Publications or 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
........ .... ..
1 Total lobbying expenditures (add lines c through h) .
If 'Yes' to any of the above, also attach a statement giving a detailed description of the lobbying activities.
] 0141
12 -98
18480512 783626
Yes
No
99- 0119598 Pages
Amount
N/A
N/A
N/A
11
092 BRANTLEY CENTER, INC. 03891277
0.
ScpaduteA(Forrp990)11997 BRANT CENTER, INC. 99 - 0119598
Part V11. Information Regardinlsfers To and Transactions and Reli.ships With Noncharitable
Exempt Organizations
51 Did the reporting organization directly or indirectly engage in any of the following with any other organization described 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
6 Other transactions:
(I) Sales of assets to a noncharitable exempt organization
(II) Purchases of assets lrom 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. It 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.
(a)
Line no.
52 a Is the organization directly or indirectly affiliated with, or related to, one or more tax- exempt organizations described in section 501(c) of the
Code (other than section 501(c)(3)) or in section 527? .... ..,, ■ fl Yes
b If 'Yes; complete the following schedule. N/A
723131
03 -12 -98
18480512 783626
(a)
Name of organization
12
092 BRANTLEY CENTER, INC.
(c)
Description of relationship
51a(I)
h(q
b(II)
b(iv)
b(v)
b(vI)
c
Yes
N/A
Page 6
No
X
X
(b)
Amount involved
(c)
Name of noncharitable exempt organization
(d)
Description of transfers, transactions, and sharing arrangements
Ix!
No
(13)
Type of organization
03891277
BRA NTLEY CENTER, INC.
FORM 990
DESCRIPTION
FURNITURE & FIXTURES 07/01/91 07/01/97 PURCHASED
NAME OF BUYER
FORM 990
GOLF TOURNAMENT 1,315.
TO FM 990, PART I, LN 9 1,315.
18480512 783626
DATE DATE METHOD
ACQUIRED SOLD ACQUIRED
99- 0119598
GAIN (LOSS) FROM SALE OF OTHER ASSETS STATEMENT 1
GROSS COST OR EXPENSE NET GAIN
SALES PRICE OTHER BASIS OF SALE DEPREC OR (LOSS)
0. 2,601. 0. 1,941. <660.>
TO FM 990, PART I, LN 8 2,601. 0. 1,941. <660.>
SPECIAL EVENTS AND ACTIVITIES STATEMENT 2
GROSS CONTRIBUT. GROSS DIRECT NET
DESCRIPTION OF EVENT RECEIPTS INCLUDED REVENUE EXPENSES INCOME
1,315. 1,315.
TENNIS TOURNAMENT 0.
1,315. 1,315.
13 STATEMENT(S) 1, 2
092 BRANTLEY CENTER, INC. 03891277
BRANTLEY CENTER, INC.
FORM 990
INCOME
1. GROSS RECEIPTS
2. RETURNS AND ALLOWANCES
3. LINE 1 LESS LINE 2
COST OF GOODS SOLD
18480512 783626
•
INCOME AND COST OF GOODS SOLD STATEMENT 3
INCLUDED ON PART I, LINE 10
45,862
4. COST OF GOODS SOLD (LINE 13) 35,912
5. GROSS PROFIT (LINE 3 LESS LINE 4)
99- 0119598
45,862
9,950
6. INVENTORY AT BEGINNING OF YEAR 419
7. MERCHANDISE PURCHASED 36,594
8. COST OF LABOR
9. MATERIALS AND SUPPLIES
10. OTHER COSTS
11. ADD LINES 6 THROUGH 10 37,013
12. INVENTORY AT END OF YEAR 1,101
13. COST OF GOODS SOLD (LINE 11 LESS LINE 12). 35,912
14 STATEMENT(S) 3
092 BRANTLEY CENTER, INC. 03891277
BR&NTLEY INC.
99- 0119598
FORM 990 STATEMENT OF ORGANIZATION'S PRIMARY EXEMPT PURPOSE STATEMENT 4
PART III
EXPLANATION
TO PROVIDE RESPITE, VOCATIONAL REHABILITATION, & BASIC SKILLS FOR PERSONS
WITH DISABILITIES IN THE HAMAKUA DISTRICT.
FORM 990
OTHER EXPENSES NOT INCLUDED ON FORM 990 STATEMENT 5
DESCRIPTION AMOUNT
COST OF GOODS 35,912.
TOTAL TO FORM 990, PART IV -B 35,912.
FORM 990
OTHER REVENUE INCLUDED ON FORM 990 STATEMENT 6
DESCRIPTION AMOUNT
LOSS ON ASSET DISPOSAL <660.>
TOTAL TO FORM 990, PART IV -A <660.>
18480512 783626
15 STATEMENT(S) 4, 5, 6
092 BRANTLEY CENTER, INC. 03891277
'Ye
Can
•
Adtnos any ropy Is P.O. Dos 2610, Honolulu, Newssl 9
Ugt irtri®41.459gT7 Dep fljo® o
[MOPS Dtlrr®@Qcor
Internal Revenue Service)
- Debt /:f E In Pot: tow tc
q1
ftp: ^r� ( ?aR I L -178, Code 41.;
o 8rolitley" Center, Inc.
P: 0. &Ox 407 -
llonokaa, Haaatl 96727
Paw 990.4 Rewired; lilt's ❑ IJe
Acco.mtlee Peeled Endinpt Soptasbor 'O
Vary truly yourr -,
Evan S. Lloyd •
District Director
tilt -PA 69 -_ 2
Purpe.or Cttcrltabte and °ducattonal
Rddro.• tewirrea astFile Retvmo with District
Director el bleanol Renal /et liana la lu , Hm+ t
ix -
On the tests of your stated purposes and the understanding that your operations will cont tn:r. n::
evidenced to date or will conform -to those proposed in your ruling application, we have concluded
that-you are exempt from Federal Income tax as an organization described in section 501(c)(3) of
the Internal Revenue Code. Any changes In operation from those described, or in your clta:octet
or purposes, must be reported immediately to your District Director fix consideration of their effect
upon your exempt status. You must also report any change In your name address
You are, not to file Federal Income tax returns so la.q as you retain an exempt status. un-
less you are subject to the tax on unrelated business Income imposed by section 511 of the Cade,
in which event you are required to file Form 990 -T. Our determination as to your liability lot
filing the annuli information return, Form 990 -A, is set forth cbove. That return, If required, must
be filed on or before the 15th day of the fifth month after the close of your annual accounting period
Indicated above.
Contributions troie to you are deductible by donors as provided in section 170 of the Code. Be-
quests, legacies, devisee, toanafers or gifts to or for your use are deductible for Federal es,ote
orr.l gift tax purposes under the provisions of section 2055, 2106 and 2522 of the Code.
You are not liable for the taxes Imposed under the Federal Insurance Contributions Act (social
security taxes) unless youdile a waiver of exemption certificate as provided in such act. 'You are
not noble for the lei Imposed under the Federal Unemployment Tax Act. Inquiries about the waiver
of exemption certificate fa social security taxes should be addressed to thin office, on c `„
questions concerning excise, employment a other Federal taxes.
Thin' Is a delernlnatlon letter.
•
CERTIFIC E. OF LIABILITY.
DATE (MM/DEVYY)
INSU - A NCE:.. 04/12/1999
•
PRODUCER
(808)540 -3333 FAX )540
triad Insurance Agency Inc
c/o Ameri can Insurance Agency Inc
900 Fort Street Mall Suite 500
Honolulu HI 96813
Attn: Ext:
INSURED
Brantley Center, Inc.
P. 0. Box 1407
Honokaa, HI 96727
• ' ' ' • • " '
ONLY AND CONF 0 RIGHTS UPON THE CERTIFICATE
HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR
ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.
COMPANIES AFFORDING COVERAGE
COMPANY Scottsdale Insurance Co. (Triad)
A
COMPANY
B
COMPANY
C
COMPANY
0
COVERAGES
THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PER:00
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 LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS
CO TYPE OF INSURANCE POLICY NUMBER POLICY EFFECTIVE POLICY EXPIRATION
LTR DATE (MMIDDfyY) DATE (MMIDDIYY) LIMITS
GENERAL LIABILITY GENERAL AGGREGATE $ 2,000,000
X COMMERCIAL GENERAL LIABILITY PRODUCTS - COMP/OP AGG 5
1,000,000
A CLAIMS MADE X OCCUR CLS0520633 04/14/1999 04/14/2000 PERSONAL & ADV INJURY 5 1,00Q 000
OWNER'S E. CONTRACTOR'S PROT EACH OCCURRENCE 5 1,000,000
FIRE DAMAGE (Any one fuel 5 50,000
MED EXP (Any one person) $ 1 000
AUTOMOBILE LIABILITY
ANY AUTO - COMBINED SINGLE LIMIT 5
ALL OWNED AUTOS
- ..., J - _ "' � ,0 BODILY INJURY 5
SCHEDULED AUTOS - _ - (Per person)
HIRED AUTOS _ . _ _ ,2!I ;j c BODILY INJURY 5
NON -OWNED AUTOS (Per accident)
- PROPERTY DAMAGE $
.l' L'
- .. .,. ..- ., ., ..,. - .'.,,.
GARAGE LIABILITY AUTO ONLY . EA ACCIDENT S
ANY AUTO _ _ - -,_ ,... . . -,I G13,317 OTHER THAN AUTO ONLY
EACH ACCIDENT 5
AGGREGATE $
EXCESS LIABILITY EACH OCCURRENCE 5
UMBRELLA FORM AGGREGATE 5
OTHER THAN UMBRELLA FORM 5
VVU slAi U. OirI-
WORKERS COMPENSATION AND TORY LIMITS ER
EMPLOYERS' LIABILITY
EL EACII ACCIDENT $
THE PROPRIETOR/ INCL EL DISEASE - POLICY LIMIT 5
PARTNERS/EXECUTIVE
OFFICERS ARE EXCL EL DISEASE - EA EMPLOYEE 5
OTHER
DESCRIPTION OF OPERATIONS/LOCATIONS/VEHICLES/SPECIAL ITEMS
Certificate holder named as additional insured but only as their interest may appear
Ze: Transportation services contract #94 -098
CCRTIF'ICATE HOLDER
County of Hawaii
Dept of Finance
25 Aupuni Street
Hi 10 HI 96720
ACORD 25-5 (1/95)
CANCELLATION
SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE
EXPIRATION DATE THEREOF, THE ISSUING COMPANY WILL ENDEAVOR TO MAIL
30 DAYS WRITTEN NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE
- LEFT,
BUT FAILURE TO MAIL SUCH NOTICE SHALL IMPOSE NO OBLIGATION OR LIABILITY
OF ANY KIND UPON THE COMP( jtlY.;¢ 'AOBNTrj+`ONYlEPISC$E
AUTHORIZED REPRESENTATIVE
7
x7 1 1/ tr • L I' RD C&RPNIATION 1988 :letf
Insured
BRANTLEY CENTER INC
P 0 BOX 1407
HONOKAA HI 96727
Producer
AMERICAN INSURANCE AGENCY INC
900 FORT STREET MALL STE 500
HONOLULU HI 96813
Companies Aliceding Covorou
FIRST INSURANCE COMPANY
QOVERAQES
This i. to certify that the panda* of Insurance listed below have boon iteated to the insured named above for the policy period indicated, notwithstanding any
requirement. term or condition of any contract or ether document with respect to which this certificate may bc issued or may pertain, the insurance afforded by the
policies described herein is tuMect to all the terms, exclusions and conditions, of such policleS, thane shown may have been reduced by paid claims.
Type of Insurance
Policy Number
Policy Ellective
Data (MMIDDIYY)
Raney Expiration
Data WM/DOW)
Limits
cenerat
Liability
Commercial General Liability
GclicrAgggam
a
Products Comp/Op Age
$
Personal a Ade injury
Claim^. Made Occur
Each Occurrence
Owner's & cant Prot
Pita ()mime (Any one fro)
$
Mad Exp (Any nee person)
$
kneel
Oblie Liability
Any Auto
ApownedAutm
Scheduled Autos
Hired Autos
Non•owned Autos
Gas age Liability
CBA 6357425
11/18/99
11/18/00
Combined Single Limo
Bodily Injury
(Per pereon)
$ 500,000
Bodily Injury
(Por aocidenti
500,000
Property Damage
250,000
Excess
Liability
Umbrella Form
Other Than Umbrella Form
Each Occurrence
$
Aggregate
9
, ..
Worker's COMPenSallan
And
Employers' Liability
,SIltut ' . ill 1:'
r 'irt"ii,i
Each Accident
$
Disease • Policy Limit
$
Disease - Each Employee
9
Other
Description el Operations/Locations/VehiCiet/Speclal Rama
ADDITIONAL INSURED; HAWAII COUNTY, DEPT OF FINANCE
":dA10614.4tibk; , ••• •• ,. • -.......,.......
••• • • • ..... . , ,
SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION
DATE THEREOF, THE ISSUING COMPANY WILL ENDEAVOR TO MAIL 30 DAYS WRITTEN NOTICE
TO THE CERTIFICATE HOLDER NAMED BELOW, BUT FAILURE TO MAIL SUCH NOTICE SHALL
IMPOSE NO OBLIGATION OR LIABILITY OF ANY KIND UPON THE COMPANY, ITS AGENTS OR
REPRESENTATIVES.
CEMTTFICATE OLDER
a 10/29/99
Authorized Representative Issue Date
HAWAII COUNTY, DEPT OF FINANCE
25 AUPUNI ST
HILO Hi 9E720
atiC•aib
Cialt„ ‘ 1,
nal axaw,ca
4074, ecso CWOZAWIDFC LEM
C TIFICATE OF INSURMI
1 CE
P a BOX MS • NOHOW A119E803 . . _ • . - . e
FGF 650 (07-94)
CBA 6357425 05
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE
HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.
FIH1095
Center; Inc."
STATE OF UAWAII
DEPARTMENT OF REGULATORY `SENC;iS
Business Registration D_cision
Honolulu
In tho Matter of the Incorporation )
of
BRANTLEY CENTER, INC,
CHARTER OF INCORPORATION
TO ALL TO WHOM THESE PRESENTS SHALL COME:
I, the undersigned,Director of Regulatory Agencies
of the State of Hawaii, send greetings;
WHEREAS, MR. ALBERT IDEMOTO, MR. EVERETT E. ERICKSON,
and MR. WILLIAM B. CASE, a majority of whom are reoidento'of
the State of, Hawaii, have filed with me as Director'of
Regulatory Agencies a verified petition to grant to them and
their associates a charter of incorporation as a non - profit
charitable corporation, in accordance with the provisions of
Section 172 -27, Revised Laws of Hawaii, 1955, as amended;
NOW, THEREFORE, KNOW YE, That I, the said Director,
1 '
in the ejcercise and execution of every power and authority in
anywise enabling me in this behalf, do herby constitute the
said petitioners and their associate° a corporation under tho
laws of the State of Hawaii for the purposes.and in Cho form
hereinafter set forth.
I.
The name of the corporation shall be "Brantley
II .
The location and initial principal office of. the
corporation shall be in Honokaa, Hawaii; said principal office
may be changed from time to ti to such other location in the
State of Hawaii as the Executive Board shall designate.
ITT
The purposes of the corporation are:
1. To provide vocational training and rehabilitation
of mentally and physically handicapped persons of need within •
the County of Hawaii, and
' To provide for the cultural and spiritual betterment
of such persons Without regard to race, cre,.d, color or place.
of'rativity.
' 2. To acquire or lease real property and other
facilities, buildin ;,'fixtures, furnishings, and other goods
and materials for the furtherance of the rehabilitation,
education and training of mentally and physically handicapped
persono;
To enter into contracts of employment and to other-
wise hire qualified personnel to aid in the rehabilitation,
education'and training of 'such persons.
3. To obtain government and eleemosynary granta
and bequests and gifts which shall be used for the purposes
of aiding the education, rehabilitation, vocational training
'_and employment of mentally and physically handicapped persons.
IV
The duration of the-corporation shall be perpetual..
,The'officers of the corporation shall,consict of . •
such'officors as for in the .,y -Laws; thoir
qualifications, "duties powera, ;term of office and'manner of
appointment shall be provided therein. Any office may be
Created or abolished by the -Laws, provided that theca shall
always be a President, Vice President, and Secretary. The
following persona are the initial officers and shall hold
office for the first year or until their successors are duly
elected pursuant to the By -Laws of the corporation.
Office
Preaident
Vice President Mr.
Secretary
Treasurer
Name Addresa •
• Mr. William B. Case Paauhau, Hawaii
Mr.
Mr.
Frank De Luz, III
Cordon Knight •
Itsuji Shimizu
VI
There shall be:a Board of Trustees of the Corporation
of not'less than three (3) members which shall consist of tho
officers and other interested persons in Hawaii County. .The
term of the Board of Trustees shall be as provided for in the
By -Laws. The following persons constitute the initial board of
trustees and shall hold office for the first year or until their
successors are duly elected pursuant to the By -Laws of the
Corporation.
4Name ' Address
William Case
Frederick Erskine
Richard Frazier •
Frank De Luz,
Everett E. Erickson- .
Aibert .a
Cordon Knight
Robert. Martin
Katherina Mendes
Richard Penhalloci
Paauilo, Iiawaii
Kamuela, Hawaii
Honokaa, 'Hawaii
Paauhau, Hawaii
Heine, Hawaii
Kukuihaelo, liac:aii
Paauilo, Hawaii
Honokaa, Hawaii
Honokaa, Hawaii
Kamuela, Her: :i
Honokaa, Hawaii
Honokaa, Hawaii
Paauilo, Hawaii
Name (continued)
Violet Ramon
Phyllis Richards
Angela Russell
Idanaaki Sakata
Itsuji Shimizu
Galen Russell
Richard Smart
Evan Evans
• Ruth Tabrah •
Ceorge Walker
So Ann Coleman
VII
Tha Corporation shall have only such powers as
provided for by law necessary to accomplish its stated purposes;
VIII
The Corporation isv organized for charitable purposes
only and is not organized for profit, it will not issue any
stock, and no part of its assets, income, or earnings shall be
distributed to its members, directors or officers, except for
services actually rendered to the Corporation, and except upon
Liquidation of Ito property in cane of corporate dissolution.
= SUpon dissolution of the Corporation, the assets of the Corpora -
tion, after payment or the making of provisions for payment of
the liabilities of the Corporation by the Executive Board,
nhpll be distributed to another organization created for and
operating in furtherance of liko'purpacen or to.another
organization exempt under Section 501 (c) (3) of the Internal
Revenue Code of 1954.. '
Address
I(onokaa, Hawaii
Hawi, Hawaii
Paauilo, Hawaii
Honokaa, Hawaii •
Honokaa, Hawaii ,
Rohala, Hawaii
Ymuela, Hawaii."
Haina, Hawaii
Icohala, Hawaii,
Laupahoehoe, Hawaii
Rnmuela, Has:aii'
IN WITNESS WHEREOF, I hereunto set my hand and seal
• of the Department of Regulatoty Agencies, at Honolulu, this
13th day of February
; 1968.
Director of Regulatory Agencies
BY -/
Gp rp ra -- ^ tion and Securities Registrar
:1
AMENDED AND RESTATED
BYLAWS
OF
BRANTLEY CENTER, INC.
Organized under the laws
of the State of Hawaii
: Adopted December 8, 1997
AMENDED AND RESTATED
BYLAWS
OF
BRANTLEY CENTER, INC.
These Amended and Restated Bylaws of Brantley Center,
Inc. supercede all prior Bylaws of Brantley Center, Inc. (as
the same may have been amended).
ARTICLE I
OFFICE AND SEAL
•
Section 1.1 Office. The principal office of
BRANTLEY CENTER, INC., a Hawaii nonprofit corporation (the
"Corporation ") shall be at Honoka'a, Hawai'i. The Corporation
may have other offices, either within or without the State of
Hawaii, as the board of directors may designate, or as the
activities of the corporation may require from time to time.
Section 1.2 No Seal. The Corporation shall not
have a seal, unless the board of directors determines
otherwise, in which case the seal shall be of such form as the
hoard of directors may determine from time to time.
ARTICLE II
NO MEMBERS
Section 2.1 No Members. The Corporation shall
have no members.
ARTICLE III
MEMBERS OF THE BOARD OF DIRECTORS
Section 3.1 Number, qualifications and Addresses.
The authorized number of directors of the Corporation during
each year shall be not fewer than thirteen (13) and not more
than fifty (50). At least one director shall be a resident of
the State of Hawaii. Each diredtor shall give to the
secretary the mailing address and any changes thereof to which
notices shall be sent to the director.
D 4.
• •
Section 3.2 Election. Except for the initial
directors, the directors shall be elected at each annual
meeting of the board of directors or at any regular or special
meeting of the board of directors held for that purpose.
Section 3.3 Term of Office. Approximately one -
third (1/3) of the board of directors shall be elected each
year to serve for three (3) -year terms by the board of
directors at the annual meeting, or at a special meeting held
as soon as possible thereafter. Elected members of the board
of directors shall take office on the first day of July. All
directors shall hold office until their successors are elected.
Section 3.4 Vacancies. Permanent vacancies on the
hoard of directors caused by death, resignation, removal or
other cause may be filled by a majority of the remaining
directors, though less than a quorum, or by a sole remaining
director. Each director so elected shall hold office for the
unexpired term of the director's predecessor in office. Any
directorship to be filled by reason of an increase in the
number of directors may be filled by the board of directors for
a term of office continuing until the next election of
directors.
Section 3.5 Removal. Any one or more or all of
the directors may be removed from office with or without cause
by the affirmative vote of sixty -six and two- thirds percent
(66-2/3%) of the board of directors at any meeting called for
such purpose. In case any vacancy so created shall not be
filled by the board of directors at the meeting, the vacancy
may be filled by the board of directors at any other meeting.
Section 3.6 Reduction. No reduction of the
authorized number of directors shall have the effect of
shortening the term of any incumbent director.
Section 3.7 Liability. No director shall be
personally liable for the debts, liabilities or obligations of
the Corporation.
Section 3.8 No Compensation. Directors shall
serve without remuneration. The hoard of directors may provide
for reimbursement of all or part of directors' expenses of
attending meetings of the board of directors or committees.
Section 3.9 Conflicts of Interest. No director
shall vote on any matter under consideration by the board of
directors or committee in which the director has a conflict of
interest. The minutes of such meeting shall reflect that a
disclosure was made and that the director having the conflict
o •
of interest abstained from discussion and voting. Any director
may request the board of directors to determine whether a
conflict of interest exists in any matter. The board of
directors shall resolve the question. The decision of the
board of directors shall be determinative for all purposes.
ARTICLE IV
POWERS AND DUTIES OF THE BOARD OF DIRECTORS
Section 4.1 Powers. The corporate powers of this
Corporation shall be vested in board of directors to the
fullest extent permitted by the laws of the State of Hawaii.
The hoard of directors shall have general 'charge of the
affairs, funds and property of the Corporation. It shall be
the duty of the board of directors to enforce these Bylaws.
Section 4.2 Duties. It shall be the duty of the
directors to direct the affairs and activities of the
Corporation. The board of directors may promulgate and enforce
rules and regulations not inconsistent with law, the articles
of incorporation or these Bylaws.
Section 4.3 Administrator. The board of directors
shall hire an Administrator who shall be the general executive
officer of the Corporation.
(a) The Administrator shall carry out the objectives
and purposes of the Corporation and implement programs and
policies approved by the hoard of directors.
(b) The Administrator shall manage the business of
the Corporation, and shall, subject to board of directors
approval, employ such additional staff member(s) for positions
approved by the Executive Committee, in accordance with
personnel procedures of the Corporation.
(c) The Administrator shall prepare a report for the
annual meeting of the board of directors, and report to the
Executive Committee and other committees as requested.
(d), The Administrator shall, unless otherwise
notified, meet . with and advise the board of directors and
committees as!a professional advisor without a right to vote.
Section 4.4 Committees of the Board. The hoard of
directors may appoint committees of one or more directors, in
addition to the committees identified in Sections 4.5 through
4.9 below. Anything to the contrary in Section 5.5 of these
4
P •
•
Bylaws notwithstanding, committee members must be designated by
a majority of the entire board of directors. Notwithstanding
any other provision of these Bylaws, a committee&may not:
(1) Amend or repeal these Bylaws;
(2) Elect, appoint, or remove any 'member of any
committee or any director or officer of the
Corporation;
(3) Amend the articles of incorporation, restate
articles of incorporation, adopt a plan of
merger, or adopt a plan of consolidation with
another corporation;
(4) Authorize the sale, lease, exchange, or mortgage
of all or substantially all of the property and
assets of the Corporation;
(5) Authorize the voluntary dissolution of the
Corporation or revoke proceedings. therefor;
(6) Adopt a plan for the distribution of the assets
of the Corporation; or
(7) Amend or repeal any resolution of the board of
directors which by its terms provides that it
shall not be amended or repealed by committees.
Section 4.5 Executive Committee. The Executive
Committee shall be composed of the President, Vice - President,
Secretary, Treasurer, and not less than four (4) and not more
than nine (9).additional members of the board of directors.
The Executive Committee may exercise all powers of the board of
directors, except as otherwise provided in these Bylaws. The
Executive Committee shall meet monthly.
Section 4.6 Nominating Committee. The Nominating
Committee shall consist of five (5) members of the board of
directors, at least three (3) of whom shall not be members of
the Executive Committee. The Nominating Committee shall select
and present to'the board of directors candidates for officers
and members of the'board of directors. Not more than two (2)
of the members of the Nominating Committee shall serve on the
Nominating Committee of the preceding year. The board of
directors shall be notified of the names' of persons nominated
by the Nominating Committee at least ten (10) days prior to
elections.
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Section :4.7 Professional Advisory Committee. The
Executive Committee may, in its discretion, appoint a
Professional Advisory Committee consisting of professional
persons (who may or may not be members of the board of
directors) in the fields of health,. education and public
welfare, to advise the hoard of directors in matters concerning
these areas.; The Executive Committee may determine the number,
qualifications and term lengths for members of the Professional
Advisory Committee.
Section 4.3 Personnel Committee. The Executive
Committee may, in`its discretion, appoint five (5) members of
the board of directors to a Personnel Committee. At least one
(1), but not more than two (2), of the members of the Personnel
Committee shall be selected from the Executive Committee. The
Personnel Committee shall review and make recommendations to
the board of directors on matters involving personnel policies
and practices.
Section 4.9 Honorary Board of Trustees. The hoard
of directors may, in its discretion, establish an Honorary
Board of Trustees'Whose function would be to render aid to the
Corporation when advisable.
(a). The. chair of the Honorary Board of Trustees
shall be appointed'by the President. Members of the Honorary
Board of Trustees need not he members of the board of
directors, nor residents of the County of Hawaii, and may serve
perpetually or until he or she resigns.
(h) The Honorary Board of Trustees shall meet at the
requst of its chair or the President.
ARTICLE V
ACTIONS OF THE BOARD OF DIRECTORS AND COMMITTEES
Section 5.1 Regular Meetings. An annual meeting
of the board of directors shall be held at the principal office
of the Corporation at least once each year. No annual meeting
of the board of directors need he held in the year in which the
Corporation was incorporated. The annual meeting of the board
of directors shall be held on the first of
, or at such other time or place set by
resolution of the board of directors. No notice other than
this bylaw need be given. The board of directors may provide,
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by resolution; the time and place for the holding of additional
regular meetings. , No notice other than such resolution need be
given.
Section 5.2 Special Meetings. Special meetings of
the board of directors or of a committee may be called by or at
the request of the president or any two (2) directors or
committee members. The person or persons authorized to call
special meetings of the board of directors or the committee may
fix any place within the State of Hawaii as the place for
holding any special meeting of the board of directors called by
them.
Section 5.3 Telephone Meetings. Subject to the
provisions below regarding notice, members of the board of
directors or any committee may participate in a meeting of the
board of directors or committee by means of a conference
telephone or similar communications equipment by means of which
all persons participating in the meeting can hear each other at
the same time: Participation by such means shall constitute
presence in person at the meeting.
Section 5.4 Notice. The secretary shall give
notice of each meeting of the board of directors or any
committee. Notice shall be in writing and be mailed to the
director's mailing address, registered pursuant to Section 3.1
of these Bylaws, not less than three days before the meeting.
Notice may be given personally, by telephone or telecopy not
less than one day•before the meeting. Notice may also be given
as otherwise prescribed in advance by the board of directors.
The failure of any director to receive notice shall not
invalidate the proceedings of any meeting at which a quorum of
directors is preent. Notice need not be given to any director
who shall, either before or after the meeting, sign a waiver of
notice or who .shall attend the meeting without protesting,
prior to or at its commencement, the lack of notice. Except as
otherwise provided' by law, the Corporation's articles of
incorporation or these Bylaws, a notice or waiver of notice
need not state the purposes of the meeting.
Section'5.5 Quorum and Adjournment. No director
may be present at a meeting by proxy or cast an absentee
ballot. One- fourth' (1 /4) of the directors or committee members
shall constitute a'quorum for the transaction of business. No
action taken other than the election of directors to fill
permanent vacancies', as provided in these Bylaws, shall bind
the Corporation unless it shall receive the concurring vote of
a majority of the directors present when a quorum is present.
In the absence of a quorum, the presiding officer or a majority
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of the directors Present may adjourn the from time to
time without further notice until a quorum is present.
Section 5.6 Presumption of Assent. A director who
is present at a meeting of the board ."of directors or any
committee at which action on any matter is taken shall be
presumed to have assented to the action. To dissent, the
director's dissent or the director's withholding of the
director's vote shall be entered in the minutes of the meeting.
Alternatively, the director shall file a written dissent to the
action with the person acting as the secretary of the meeting
before the adjournment thereof or shall forward the dissent by
registered or:certified mail to the secretary within two days
after the date of the action. The right to dissent shall not
apply to a director who voted in favor of the action.
Section 5.7 Action Without Meeting. Any action
required or permitted to be taken at any meeting of the hoard
of directors or a committee may be taken without meeting if all
of the directors' or all the committee members consent in
writing to the action. The consent may be signed at any time
before or after the intended effective date of the action. The
consent shall be filed with the minutes of the board of
directors meetings• or committee meetings and shall have the
same effect as a unanimous vote.
ARTICLE VI
OFFICERS
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Section 6:1 Titles and Number. The officers of
the Corporation shall consist of at least a President, Vice
President, Secretary, and Treasurer, and such other officers as
the board of directors shall determine. Any person may hold
two or more offices of the Corporation, provided the
Corporation shall have at least four (4) persons as officers.
Section 6.2 Election and Term of Office. All
officers shall be'elected by the board of directors and shall
serve at the pleasure of the board of directors. All officers
shall be subject:to removal at any time without cause by the
board of directors. The board of directors may, in its
discretion, elect acting or temporary officers and may elect
officers to fill vacancies occurring for any reason whatsoever,
and may limit or enlarge the duties and powers.of any officer
elected by it., Officers need not be directors of the
Corporation.;
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Section
preside at all
president 'shall.
Corporation and
the Corporation.
as are incident
directors.
63 President. The president shall
meetings of the board of directors. The
be the chief executive officer of the
shall have general charge and supervision of
The president shall perform such other duties
to the office or are required by the board of
Section 6.4 Vice President. In the absence or
disability' or refusal to act by the president, the vice
president shall, in the order designated by the president or
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 these Bylaws.
S ection 6.5 Secretary and Assistant Secretaries.
The secretary shall keep the minutes of all meetings of the
members and board of directors. The secretary shall keep or
cause to be kept a:register showing the names of the.directors
and officers with their addresses. The secretary shall give
notice in conformity with these Bylaws of all meetings of the
board of directors. The secretary shall also perform all other
duties assigned by the president or the board of directors.
The assistant secretary or assistant secretaries, if elected,
shall, in the order designated by the president or board of
directors, perform. all the duties and exercise all the powers
of the secretary during the absence or disability of the
secretary or whenever the office is vacant, and ',shall perform
all the duties assigned by the president or the board of
directors.
Section 6.6 Treasurer and Assistant Treasurers.
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 president or the
board of directors. The assistant treasurer or assistant
treasurers if elected, shall in the order designated by the
president or of directors, perform all the duties and
exercise all - the powers of the treasurer during the absence or
disability' of the treasurer or whenever the office is vacant
and shall perform all the duties assigned by the, president or
the board of'directors.
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ARTICLE VII
CONTRIBUTIONS AND DISBURSEMENTS
Section 7.1 Definitions. The definitions in this
Section 7.1 are used in this Article. Both to communicate
effectively with prospective donors in defining their wishes,
and to enable the Corporation to categorize and handle gifts
properly, it is. to define certain basic terms. As
used in philanthropic work throughout the United States today,
the following are key terms and definitions:
(a) With respect to principal:
(1) Restricted. The word "Restricted" can
either mean that principal may not be consumed, or that
principal may be used, but only for specified purposes. There
are two types of restricted funds;
(A) "Donor Restricted." Among donor
restrictions are those where a donor
has given specific instructions,' as
well as those where it appears to the
board of directors that contributors
were led to understand that principal
would be restricted. A third form of
donor restriction as that in which the
title given to the fund strongly
suggests a restricted purpose.
(B) "Board Restricted." This category
includes restrictions created by the
board of directors and includes funds
for which the board of directors is
empowered to use its discretion.
(2)! Unrestricted. The word "Unrestricted"
means those funds over which the board of directors has
complete discretion as to use of principal.
(b) With respect to income:
(1)' : Designated. The word "Designated" means
income which must be used for a specific, identified purpose.
The designation may be made by the donor or by the board of
directors.
(2)'. Undesignated. The word "Undesignated"
means income over which the board of directors has complete
discretion.
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(3) Advised: The word "Advised" means income
the use of which is controlled by a third party (such as a
trust company exercising discretion over income generated by
principal of Which it is the trustee).
(c) With respect to principal, Unrestricted
principal maybe held or expended at the discretion of the
beneficiary of a donation. Conversely, Restricted principal
may be required to be retained or may be limited in its use to
specified purposes. Donors may place restrictions or
recipients (the hoard of directors) may elect to place
restrictions on the uses of gifts of monies or property.
(d) Undesignated income may be spent at the
discretion of the recipient of the gift.
(e) Designated income may be expended only for
designated purposes. Designations may be made by either the
donor or the recipient of the gift.
(f) A gift which is silent as to the use of
principal, but specifies that income will be used,to fund a
specific project, is said to be unrestricted and designated.
(g) A gift for which the donor specifies that
principal is to be invested for purposes of generating income
to spend on a specific project is "donor- restricted and
designated." If a gift to the Corporation is silent as to the
use of principal or income, but the board of directors decides
to designate both the principal and any income earned on the
principal as being held to fund a specific need, the gift can
be defined as "board- restricted and designated. "'
(h) The Corporation adopts the, definitions in this
Section 7.1 for bequests and gifts of money and property.
Section 7.2 Seeking Donor Intent. The directors,
officers and other agents of the Corporation shall attempt to
define the intentions of each donor, such that the Corporation
will know at the time a gift is made whether the gift will be
unrestricted and'undesignated, or whether restrictions and
designations apply. Whenever the Corporation is told of a
donor's intention to make a gift or bequest, officers of the
Corporation should explain to the prospective donor the need to
have such.a definition of the gift.
Section 7':3 Authority to Designate Gifts. The
board of directors, but no committee thereof, shall have the
authority to restrict or designate a gift which the donor did
not restrict or designate.
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Section 7.4 Authority to Redesignate Gifts.
Recognizing that the board of directors must have the authority
to remove restrictions or designations for gifts restricted or
designated by the board of directors, the. board of directors,
but no committee thereof, shall be empowered to remove such
restrictions or change designations by a majority of the total
number of directors.
Section 7.5 Documentation. The board of directors
shall establish such policies and practices as are necessary to
specify where records are to be kept, the information those
records are to include, and guidelines for periodic review of
the documentation policy by the board of directors.
Section 7.6 Disbursements. Disbursements of the
funds of the Corporation for the purposes for which it is
organized shill be authorized by the board of directors in its
discretion.
Section 7.7 Limitations on Disbursements. The
board of directors shall not make any disbursements or
contributions of the funds or assets of the Corporation to or
for the benefit, directly or indirectly, of any director or
officer of the Corporation, except as provided by the.' articles
of incorporation.
Section 3.1 No Liability. (a) No director or
officer of the Corporation who serves without remuneration or
expectation of remuneration shall be liable for damage, injury,
or loss caused by or resulting from the person's performance
of, or failure to' perform, duties of any position to which the
person was appointed, unless the person was grossly negligent
in the performance of, or failure to perform, such duties.
. (b),,No director, officer, employee or other
agent of the Corporation and no person serving at the request
of the Corporation as a director, officer, employee or other
agent of another corporation, partnership, joint venture, trust
or other enterprise and no heir, devisee, or personal
representative of any such person shall be liable to the
Corporation for any loss or damage suffered by it on account of
an action or omission by such person as a director, officer,
employee or other'agent if such person acted in good faith and
in a manner reasonably believed to be in or not opposed to the
best interests of the Corporation, unless with respect to an
ARTICLE VIII
INDEMNIFICATION
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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 negligence or misconduct in the performance of
such person's duty to the Corporation.
Sectiori.8.2 Indemnification Generally. 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) by reason of the fact
that the person is or was a director or officer of the
Corporation or of any division of the Corporation,• or is or was
serving at the request of the Corporation as a director or
officer of another 'corporation, partnership, joint venture,
trust or other enterprise, against expenses (including
attorneys' fees), .judgments, fines and amounts paid in
settlement actually and reasonably incurred by the person in
connection with the action, suit or proceeding if the person
acted in good faith and in a manner the person reasonably
believed to be in or not opposed to the best interests of the
Corporation, and with respect to any criminal ,action or
proceedings, had no reasonable cause to believe the 'person's
conduct was unlawful. The termination of any action, suit or
proceeding by :judgment, order, settlement, conviction, or upon
a plea of nolo contendere or its equivalent, shall not, of
itself, create a presumption that the person did not act in
good faith and in a manner which the person reasonably believed
to be in or not opposed to the best interests of the
Corporation or,•,with respect to any criminal action or
proceeding, Create .a presumption that the person had reasonable
cause to believe that the person's conduct was unlawful.
Section 8.3 Suits by or in the Right of the
Corporation. 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 or suit by or in the
right of the Corporation to procure a judgment in its favor by
reason of the fact that the person is or was a director or
officer of the'' Corporation or of any division of the
Corporation, or. is or was serving at the request of the
Corporation as a' director or officer of another corporation,
partnership, joint venture, trust or other enterprise, against
expenses (including attorneys' fees) actually and reasonably
incurred by the person in connection with the defense or
settlement bf the' '" action or suit if the person acted in good
faith and in''a manner the person reasonably believed to be in
or not opposed ":to the best interests of the Corporation and
except that no indemnification shall be made in respect of any
claim, issue or matter as to which the person shall have been
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adjudged to be liable for negligence or misconduct in the
performance of the person's duty to the Corporation unless and
only to the e *tent that the court in which the action or suit
was brought!shall( determine upon application that, despite the
adjudication'of liability but in view or all the. circumstances
of the case, the person is fairly and reasonably entitled to
indemnity for expenses which the court shall deem proper.
Section 8.4 Effect of Success in Defense. To the
extent that a person who is or was a director or. officer of the
Corporation or of any division of the Corporation, or a person
serving at the request of the Corporation as a director or
officer of another corporation, partnership, joint venture,
trust or other enterprise, has been successful on the merits or
otherwise in defense of any action, suit or proceeding referred
to in Sections 8.1 and 8.2, or in defense of any claim, issue
or matter therein, the person shall be indemnified against
expenses (ihbluding attorneys' fees) actually and reasonably
incurred by the person in connection therewith.
Section' 8.5 Authorization for Indemnification.
Any indemnification under Sections 8.2 and 8.3 (unless ordered
by a court) shall be made by the Corporation only if authorized
in the specific case upon a determination that' indemnification
of the person is proper in the circumstances because the person
has met the applicable standard of conduct set forth in Section
8.2 or 8.3. The determination may be made:
(1) by the board of directors by a majority
vote of a quorum consisting of directors who were not
parties to the action, suit or proceeding;
(2) if a quorum is not obtainable, or, even if
obtainable a quorum of disinterested directors so
directs, by independent legal counsel in a written
opinion to the Corporation; or
(3) Thy the court in which the proceeding is or
was pending upon application made by the Corporation
or': ?the agent, attorney, or other person rendering
services in connection with the defense, whether or
not thei ,application by the agent, attorney or other
person is by the Corporation.
Section a ..6 Advances. Expenses incurred in
defending any action, suit or proceeding ma be paid by the
Corporation in advance of the final disposition of the action,
suit or proceeding upon receipt of an undertaking by or on
behalf of the person to repay the amount unless it shall
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ultimately be determined that the person is entitled to be
indemnified by the Corporation as authorized in this article.
Section 8.7 Indemnification not Exclusive. The
indemnification provided by this article shall not be deemed
exclusive of any other rights to which those indemnified may be
entitled and shall continue as to a person who has ceased to be
a director or officer and shall inure to the benefit of the
heirs, executors and administrators of the person.
Section 8.8 Insurance. The Corporation shall
purchase and maintain insurance on behalf of any person who is
or was a director, officer, employee or other agent of the
Corporation or of any division of the Corporation, or is or was
serving at the request of the Corporation As a director,
officer, employee or agent of another corporation, partnership,
joint venture, trust or other enterprise, against, any liability
asserted against the person and incurred by the person in any
such capacity or arising out of the person's status as such,
whether or not the Corporation would have the power to
indemnify the person against such liability under the
provisions of this article. Insurance may he procured from any
insurance company' designated by the board of directors,
including any insurance company in which the Corporation shall
have any equity or other interest, through stock ownership or
otherwise.
Section 8.`9 Fiduciaries of Employee Benefit Plans.
Indemnification, expense advancement or the purchase of
insurance fort benefit of any fiduciary of any employee
benefit plan:; or trust for the benefit of employees of the
Corporation or another corporation in which the Corporation
owns sharesy made upon the authorization of the board
of directors.
Section 9.1 Inspection of Corporate Records. The
Articles of Incorporation, these Bylaws, the books and records
of account and thelminutes of proceedings of the members and
the board of directors and each committee shall be open to
inspection upon the demand of any director, at any reasonable
time, and for; any proper purpose, and shall he exhibited at any
time when required by the demand of a majority of the
directors. Such inspection may be made in person or by an
agent or attorney,and shall include the right to make copies.
ARTICLE IX
MISCELLANEOUS
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Demand for :inspection may be made upon the president or
secretary of the Corporation.
Section 9.2 Handling Funds. All checks, drafts,
or other orders:for payment of money, notes or other evidences
of indebtedness issued in the name of or payable to the
Corporation shall be signed or endorsed by such person or
persons and in such manner as, from time to time, shall be
determined by resolution of the board of directors.
Section 9.3 Execution of Contracts. The board of
directors may authorize any officer or officers, agent or
agents, to enter into any contract or execute any instrument in
the name of and on behalf of the Corporation, and such
authority may be general or confined to specific instances; and
unless so authorized by the board of directors, no officer,
agent or employee shall have any power or authority to bind the
Corporation by any contract or engagement or to pledge its
credit or to render it liable for any purpose or to any amount.
Section 9.4 Voting Shares Held by the Corporation.
In all cases where the Corporation owns, holds, or ,represents
under power of attorney, proxy or in any representative
capacity, shares of!any corporation, or shares cr interests in
business trusts, partnerships or other associations, the shares
or interests shall be represented and voted by the president,
or in the absence of the president, by a vice president or as
otherwise prescribed by the board of directors. In the absence
of either officer, any person specifically appointed by the
hoard of directors for the purpose shall have the right to
represent and vote the shares or interests.
ARTICLE X
Arbitration
Section•10.1 Involving the Corporation. All
disputes or claims'for damages or other relief among or between
the Corporation and any director, officer, employee or agent of
the Corporation shall be submitted to arbitration or another
form of nonjudicial!dispute resolution.
Section:IO.2 Among Other Persons. All disputes or
claims for damages! or other relief among or between any
director, officer',, employee or agent of the Corporation which
relates to any matter involving the Corporation or the outcome
of which could, affect the Corporation shall be submitted to
arbitration or another form of nonjudicial dispute resolution.
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Section,10.3 Arbitration Rules. Unless the Board
of Directors shall decide to the contrary, all disputes or
claims for damages or other, relief governed by Section 10.1 or
10.2 of these Bylaws shall be arbitrated in accordance with the
rules of the American Arbitration Association.
Section 10.4 Invalidity. In the event that any
provision of this Article X is declared invalid by a competent
court, every dispute or claim for damages or other relief among
or between the persons described in this Article X shall be
tried solely by a judge without a jury.
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and effect.
CERTIFICATE
The undersigned secretary of BRANTLEY CENTER, INC.
hereby certifies that the foregoing Bylaws were duly adopted by
the resolution of the Board of Directors of BRANTLEY CENTER,
INC. on December 8, 1997, and that they remain in full force
DATED: December 8, 1997.
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TA7UE 19
Secretary