HomeMy WebLinkAboutCOM 0667.012 1998-2000APPLICATION FOR FY 2000 -2001 HAWAII COUNTY
HUMAN SERVICES NONPROFIT GRANTS
Submitted to :
County of Hawaii
Department of Finance
25 Aupuni St., Room 118
Hilo, Hawaii 96720 -4252
Submitted by:
Catholic Charities Community and Immigrant Services
250 Vineyard Street
Honolulu, Hawaii 96813
For:
The Kawaihae Transitional and Emergency Shelter
Ka Hale O'Kawaihae
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Comm. No. 66 01
File No. ADM
Ref. To: t
Ref. Date FEB 2 3 2000
Stephen K. Yamashiro
Mayor
GRANT APPLICATION FOR:
Legal Name of Organization:
Mailing Address:
Facility /Site Address:
Director /Site Manager:
Organization President:
Contact Person (Grant Writer)
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seek permanent rental housing.
(County of 3atuaii
DEPARTMENT OF FINANCE
'S Aupuni Street Room 1 /8 • Hilo. Hawaii 967204252
(808) 961 -8274 • Fax (808) 961 -8248
HAWAII COUNTY NONPROFIT GRANTS (FY 2000 -01)
HUMAN SERVICES NONPROFIT GRANTS REVIEW COMMITTEE (IISNPGRC)
FISCAL YEAR ENDING:June 30, 2001 DATE OF APPLICATION: January 27, 2000
Ka Hale O'Kawaihae of Catholic Charities
Community & Immigrant Services
(Program Tine)
Catholic Charities of the Diocese of Honolulu
250 Vineyard Street; Honolulu, HI 96813
62 - 3440 Kawaihae Rd.,
Laura Manuel - Arrighi Phone: 882 -7609
Robert Tong Phone: (808) 548 - 4953
Morris Masuda Phone (808) 536 - 5774 ext 13
Amount of request for County funds: $ 8,925
Total annual budget of organization: $ 13, 389, 200
Has the applicant applied for any other funds from the County of Hawaii this fiscal year?
0 Yes Source/Department: ( No
Agency /Program(s): (.. Social Services 0 Youth Programs .) Elderly Programs
Check Category (ies) 0 Culture and Arts U Education V Other
Homeless Shelter
Briefly, define the program for which funding is being requested:
Funding is requested to provide respite child care for the residents of the Ka Hale
O'Kawaihae family transitional shelter. These services allow the homeless parents
to keep appointments for medical services, social services, job interviews, and to
I
Kawaihae, HI 96743
Harry A. Takahashi
Drrnlo.
S. K. Schutte
Deputy
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L QUALIFYING STANDARDS FOR APPLICANTS
An applicant must meet all of the following standards:
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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
. 1 interest between their regular occupations and the services provided.
Have bylaws or policies which describe the manner in which business is conducted, including
management, audit, fiscal policies and procedures, policies on nepotism, and policies on
management of potential conflict of interest.
Have at least one year's experience with the service or activity for which the appropriation is
sought or can otherwise demonstrate to the satisfaction of the County sufficient expertise to
successfully carry out the service or activity.
Be licensed and accredited in accordance with applicable requirements of Federal, State and
County laws.
II. 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 taws, 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.
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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
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Any applicant or recipient who withholds or omits any material facts or deliberately misrepresents
such facts to the County of Hawaii shall: 1) Immediately be disqualified from consideration for Nonprofit
Grant funding; OR 2) be in violation of the terms of the Grant Agreement of County funds in which case a
grant agreement can be terminated by the County and the recipient or provider may be liable to reimburse all
or a portion of any funds received therein.
VIII. ACKNOWLEDGMENT
Catholic Charities of the Diocese of Honolulu
(Legal Name of Organization)
Ka Hale O'Kawaihae
hereby agrees to administer the of the Catholic Charities Community & Immigrant Services
(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.
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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!
Signature of President/Chairperson Robert Tong
ignature of Executive Director/Manager Morris Masuda
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1/27/00
Date
1/27/00
Date
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RESOLUTIONS OF THE BOARD OF DIRECTORS
Of
CATHOLIC CHARITIES OF THE DIOCESE OF HONOLULU
WHEREAS, Catholic Charities of the Diocese of Honolulu, a Hawaii non-
profit corporation (the "Corporation "), is composed of Affiliated Agencies, which
currently include Catholic Charities Family Services, Catholic Charities Elderly
Services, and Catholic Charities Community and Immigrant Services, each of
which has its own Executive Director, and
WHEREAS, Article IX, Section 9.1, of the Bylaws of the Corporation
provides that the Board of Directors of the Corporation may from time to time by
resolution authorize contracts and instruments of any nature to be signed,
executed, and delivered by such officers, agents, or employees of the Corporation
or any one of them, as may be determined from time to time by the Board of
Directors,
NOW, THEREFORE, be it
RESOLVED, that all contracts, agreements, proposals, grant requests,
certificates, and other documents or instruments relating to services to be provided
by the Corporation or any of its Affiliated Agencies by virtue of grant -in -aid,
purchase of service contract, agreement, or other arrangement with any
government or private entity shall be signed, executed, and delivered by any of
the following officers of the corporation:
President;
Chairman:
Secretary;
Treasurer;
Diocesan Director of Catholic Charities; or
Executive Director of Affiliate Agency involved.
Revised: January 18, 2000
RESOLVED, that all notes, bonds, deeds, leases, contracts, agreements,
and other documents or instruments providing for expenditures by the
Corporation shall be signed, executed, and delivered by any one of the following
officers of the Corporation:
President;
Chairman:
Secretary;
Treasurer;
Diocesan Director of Catholic Charities; or
Executive Director of Affiliate Agency involved.
PROVIDED, HOWEVER, that any such note, bond, deed, lease, contract,
agreement, or other document or instrument which constitutes a binding
commitment of the Corporation or any Affiliated Agency for more than one year,
or a commitment to expend more than $10,000 shall be signed, executed, and
delivered by any two of the foregoing officers of the Corporation or its Affiliated
Agencies, one of which shall be the Diocesan Director or his/her designee; and
PROVIDED, FURTHER, that no sale, conveyance, other alienation,
mortgage, or other encumbering of real property of the Corporation shall be
effected unless it shall first have been approved or authorized by the Board of
Trustees of the Corporation and the Bishop of the Diocese of Honolulu.
Revised: January 18, 2000
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CERTIFICATE
I, CATHY LEE SEKIGUCHI, Secretary of Catholic Charities of the
Diocese of Honolulu, a Hawaii nonprofit corporation, do hereby certify that the
attached is a full, true and correct copy of resolutions adopted at a meeting of the
Board of Directors of said corporation duly called and held on January 18, 2000,
at which a quorum was present and acting throughout; and that said resolutions
have not been modified, amended or rescinded and continue in full force and
effect.
IN WITNESS THEREOF, I have hereunto set my hand and affixed the
corporate seal of said Catholic Charities of the Diocese of Honolulu, this
lath day of January , 2000 •
Secretary
Catholic Charities, Diocese of Honolulu — 250 Vineyard Street — Honolulu, Hawaii 96813
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NARRATIVE RESPONSES
PROGRAM /SERVI( DESCRIPTION
A. Overview
NARRATIVE QUESTIONS
1) Describe the program for which funding is being requested.
The Program provides respite and child care services at the Ka Hale O'Kawaihae
transitional shelter for homeless families. These supportive services allow the
residents to make and keep important appointments with their doctors, dentists,
other health services, counselors, potential landlords, and attend life skills
classes. Parents are also enabled to participate in employment interviews as they
seek jobs and continue to strive for self - sufficiency.
2) What unique or significant service will be provided?
No similar service is available in the geographic vicinity for homeless families.
A part time child care worker (averages 50 hours per month) provides day care,
supervision, and socialization for preschool children. This program is a
significant component of a range of services provided at the shelter to empower
the homeless to gain self - sufficiency. The full range of supportive services
include case management, adult education, anger management classes,
budgeting classes, pre- employment training, computer familiarity, community
volunteer opportunity, transportation, emergency assistance (financial, food, and
clothing) and health screening services.
3) What are the specific outcomes to be achieved?
a. Twenty (20) homeless families will transition to permanent rental
housing.
b. Thirty (30) homeless adults will secure full -time or part -time
employment.
c. Five individuals (5) will no longer require Temporary Assistance to
Needy Families entitlement.
d. Three parents (3) will enroll and gain General Equivalency Diplomas at
an off -site Adult Education program.
e. Thirty (30) adults will complete Life Skills Classes (Computer
Familiarity, Anger Management, or Budgeting).
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4) How will the proposed program empower participants /clients to become self -
sufficient and facilitate positive change?
B. Problem/Need:
The homeless residents of Ka I-Iale O'Kawaihae will become self- sufficient by
learning new life skills, gaining a high school diploma, learning responsibility,
making positive social changes, gaining positive work ethics and will gain
employment. They will also learn how to become good rental tenants. Families
will end their dependency on government entitlement programs.
1) What is the problem/need the proposed program is designed to meet?
This program will provide the supportive services required to end homelessness
for many families. Child respite services enable the homeless parents to attend
classes, receive needed medical services and maintain employment. The low
income homeless families cannot afford to pay for respite, day care or child care
services while they strive to improve their life situation.
2) Who are the target populations and what are the specific needs?
The target population is the homeless who are willing to make changes in their
lives. The specific need this proposal targets is child respite service so that the
clients can work to improve their life situation. Child respite care offers the
opportunity for parents to keep appointments, attend classes, receive health
services and other support in order to eventually become self sufficient.
3) What is the geographic area(s) to be served, facility and hours of operation?
The program serves the entire island of Hawaii. Ka Hale O'Kawaihae has
twenty (20) efficiency cabins, a child respite care /computer resource center, an
administration office, and community pavilion. The program operates twenty -
four (24) hours daily throughout the year. Office hours for intake and admission
are from 8:00 a.m. to 5:00 p.m.. Admission during non - office hours may be
arranged for early evenings and on Saturdays.
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?
The program already works in close collaboration with many community
resources, such as, Hawaii Care -A -Van, Medical Mobile Van, Hawaii Island
Food Bank, Hawaii Island Social Ministry, the Department of Education,
Department of Health, Department of Human Services, the County of Hawaii,
Office of Housing and Community Services, West Hawaii Family Services, and
The Institute For Family Enrichment. Networking with other agencies is an
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operational necessity due to a limited budget, island resources.
Without the collaboration, many of the agencies noted above would need to hire
additional staff, open new programs and seek new government funds to provide
the wide range of services currently available. Additionally, the shelter staff
works closely with the public and other private agencies to assure that each
client receives only appropriate services, counseling, referrals.
2) How will these measures reduce or eliminate any existing duplication of sery ices
to your designated target group?
The staff of the collaborating agencies works to eliminate duplication of
services. In a few cases, chronic "users" of services attempt to gain donations
and services from multiple resources. These individuals become known to the
agencies and are not served. While policies may differ among the nonprofit
agencies, most will provide emergency financial assistance just once to a family.
This practice also helps to eliminate duplication of services.
Additionally, Ka Hale O'Kawaihae is the only homeless family shelter in the
southern region of Hawaii. As such, the majority of clients served are from the
region and have not received prior shelter services available in Hilo.
D. Goals and Objectives:
1) What are the major goals/benchmarks of the proposed program?
The primary goal is to assist homeless families through all barriers in seeking
and maintaining permanent residence. Imperative to reaching this goal is the
provision of adequate shelter and services. Child respite care is a significant
component of the services.
Each shelter participant is expected to attain the following benchmarks while
residing in the shelter: I) Attend a minimum of one Life Skills Class per six
month period; 2) Participate in and gain a GED high school equivalency
certificate for those who have not completed high school; 3) Secure part -time or
full time employment. These benchmarks help each resident to attain the
objective of acquiring and maintaining a permanent residency for a minimum of
six months after transitioning from the shelter. Client progress to attain the
benchmarks are reviewed and evaluated twice a month by the case manager.
Follow -up service and phone or mail contact is made with each former resident
to evaluate their success in the maintenance of their permanent residence.
2) What specific objectives /action steps are planned for each goal?
The specific objectives:
a. Child respite care will be provided to one hundred twenty (120)
children, duplicated count, for the project year. The outcome measure is
the actual count of participating children.
E. Service Delivery:
b. One hundred twenty -five (125) adults, duplicated count, will have been
given the time to seek employment. The outcome measure is the actual
duplicated count of adults who attended job interviews while their child
or children participated in child care.
c. Two hundred (200) adults, duplicated count, will have been given the
time to attend life skills, computer and formal adult education classes.
The outcome measure is the actual count of the adults' attendance in
classes.
d. Twenty (20) adults will have been given the time to attend drug or
alcohol dependency counseling sessions and related services. The
outcome measure is the actual count of adults who attend the sessions.
3) What is the time line (start and end dates) for each action step?
The time line for achieving each objective is the funding year, staring on the first
day funding is received and ending twelve (12) months later. Each participant's
personal benchmarks begin at their date of admission into the program. Ideally,
Each participant will move on a continuum from learning new life skills, gaining
their high school equivalency, job training, employment and finally to their
successful transition to permanent housing. However, the actual sequence of
events takes various paths. Each objective is reviewed and evaluated monthly
by the participant and the Case Manager. Program modifications may be made
at any time by the participant and Case Manager in order to keep personal goals
realistic, achievable and motivating.
4) What significant client - centered outcome(s) will the program achieve?
include in your answer how many participants /clients will:
a) Attain at least one personal program outcome; or
b) Show measurable progress towards your program goals.
Sce Section A -3. All of the outcomes as delineated in Section A -3 are client -
centered outcomes. Each program participant will complete a minimum of one
life skills class per every six -month period while residing at Kawaihae. Each
program participant will have completed an employment training class. Each
participant will have participated in a minimum of one job interview after
completing the employment training.
1) What methodology will be used in the proposed program's delivery of
service(s)?
One child respite care worker provides care and supervision to a maximum of
five preschool aged children at any given time. Older children are also provided
with care when on school break. Every resident of the shelter is informed of the
child care service and how to avail them for the service. The Case Manager
arranges for child care services for individual families as specific needs arise.
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F. Evaluation'
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1) What process will be used to evaluate the program and services?
Data is kept on the number of clients who benefit from the child care / respite
services. The data is kept by the Case Manager. Data is also collected on the
clients' ongoing progress in achieving their client- centered objectives. This data
is gathered and evaluated by the shelter's Program Director. The Program
Director's data and summary program reports are submitted monthly to the
agency's Program Development Specialist who is responsible for contract
compliance, client outcome tracking, program modifications and keeping the
Executive Director informed of all program outcome measures. Evaluation is
ongoing and program modifications are made as necessary to improve each of
the agency's programs in collaboration with direct staff and administration.
The Executive Director is responsible for keeping the Board of Directors
informed of program achievements and problems.
The Housing and Community Development Corporation of Hawaii (HCDCH)
conducts their own independent quarterly or semiannual evaluation by reviewing
all case records, interviewing staff, reviewing staff personnel files and
interviewing the clients. They initiate a program compliance report with
emphasis placed on the need to correct items that do not meet the program
standards. The HCDCH compliance outcome measures are based on the
outcomes projected by this agency and minimum standards established in the
State Homeless Program statutes. The agency makes the appropriate program
modification to correct any reportable deficiencies.
Independent program and financial audits are also conducted by an HCDCH
contracted certified public accounting firm approximately every other year.
2) How will this process measure the outcome specified in Item D, (1 -4)?
Precise counts of children and adult beneficiaries will be maintained by the
Child Care Worker and Case Manager. Counts of class attendance, test scoring
and job interviews completed are also maintained by the Case Manager. That
information will be checked by the Program Director who in turn presents the
information to this agency's administration. Program modifications may he
made as necessary in order to achieve the proposed outcome measures.
G. Pro ram Fees:
I) Does your organization charge a membership fee for service participants?
There are no membership fees.
2) Does the proposed program charge participants a fee for service provided by
your organization?
H. Viability:
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There are no service fees. However, each family pays rent of $270.00 per
month.
I) Homelessness is a major social / poverty issue faced by the County and entire
state. Homelessness can lead to significant increases in health problems, crime,
reduction in the community's quality of life, reduced business, loss of tourism,
and the loss of productive citizens. Alleviating the problems of homelessness
requires tremendous resources, a significant upturn in the economy and the
partnership of the entire community. The partnership of public County funding,
State funding, public agencies and nonprofit agencies' services help to address
the problem of homelessness in a cost - effective way.
A. Board of Directors.
The HCDCH reported that in fiscal year 1997, one thousand one hundred thirty -
five (1,135) unsheltered homeless individuals were contacted by the Hawaii
Island Care -A -Van Outreach Program in the County of Hawaii.
Of that figure, just fifty-two (52) families were able to attain residency and
services from the two homeless shelters on Hawaii (Ka Hale O'Kawaihae and
East Hawaii Coalition for the homeless). Both homeless shelters cannot serve
all of the homeless families in the County and usually maintain a waiting list of
applicants.
2) What are your financial and programmatic plans to sustain the proposed program
beyond the upcoming fiscal year?
This agency's Long Range Plan targets increased fund development for the next
four years. Increased funding will be gained through the agency's golf
tournament (Sam Choy Poke Shootout), direct mail campaigns, and other
donations. While State funding has decreased for this shelter, the agency has
increased its fund raising revenue by approximately 10% annually. For FY
2000, Ka Hale O'Kawaihae received a new HUD Continuum of Care, Homeless
Supportive Services Grant of $126,862 (year 2000 to 2002). This funding
expands adult education and job training activities at the shelter. The Child
Respite Care Program makes it possible for the parents to attend these services.
Catholic Charities will continue to increase unrestricted fund raising to assure
that the child respite services can continue beyond this fiscal year. The agency
already decreased its request to the County of Hawaii by approximately $1,500
from 1998 to 1999.
I. RS
The budget tables are attached.
ORGANIZATION /AGENCY INFORMATION
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1) Has the organization's Board of Directors received formal training within the
past two (2) fiscal years?
[If yes]: Attach certification /verification of board training.
Each new Board member has to complete an orientation session. Topics covered
at the orientation include Board members' responsibilities, Board member job
descriptions, the agency mission, goals, objectives, human resources, finances,
and values /ethics. The next Board Orientation will be presented on February 29,
2000. In 1999, Robert Tong, Board President, and Member Fred Yamashiro
attended a HUD Community Builders workshop on Preserving Project -based
Section 8 Affordable Housing.
[If no]:
a) What plans do you have to provide formal training to your current Board of
Directors?
Catholic Charities provides a board orientation to all new board members
annually.
b) When will the next board training be completed?
The agency wide orientation for new board members will again take place on
February 29, 2000.
c) Flow will you provide formal training to newly arrived board members or
board members who miss a scheduled training?
All new members are provided with an orientation. All training written
materials are provided to all board members who cannot make a session. The
Board President or an appointed representative covers the major points of the
training at the immediate board meeting following the session.
2) What are the primary roles and responsibilities of your organization's Executive
Director?
The primary roles of the Executive Director of Catholic Charities Community
Services include: a) Develop, execute and administer all programs and contracts
for services with the stated purpose and long range plans of the Board; b) Serve
as chief executive and administrative officer of the agency; c) Exercise
leadership in keeping agency programs and services relevant to current and
changing community needs; and d) Serve as a participating member of the
overall Catholic Charities administrative team.
3) What are the primary roles and responsibilities of your organization's Board of
Directors? (Clarify roles of executive officers vs. general membership).
B. Past Performance:
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The primary roles of and responsibilities of the Board of Directors are: a) To
adopt policies governing the general organization, program, and conduct of
Catholic Charities Community and Immigrant Services; b) To elect officers; c)
To appoint and remove with the concurrence of the Diocesan Director of
Catholic Charities, the Executive Director of the agency; d.) To implement
personnel standards and practices and compensation of all positions of the
agency within the guidelines set by the Catholic Charities Corporate Board; and
e) to perform such other duties as may be necessary for the conduct of business
of the agency.
The President presides at all meetings of the Board, appoints members of
committees, serves as an ex- officio voting member of all committees, and serves
as the agency representative on the Board of Directors of Catholic Charities (the
legal entity). The Vice President assists the President and may be assigned to
perform such other duties assigned by the President. The Secretary, with the aid
of staff, is responsible for keeping the minutes of all meetings, giving notice of
all meetings and may be assigned other duties. The Treasurer is the chief
financial officer and with the aid of staff exercises general supervision over the
receipt, custody and disbursement of agency funds.
The Officers also serve as the Executive Committee and are responsible to carry
out business, if necessary, between meetings of the full Board.
1) How effective has your organization been in achieving program goals in the past
two (2) fiscal years? Include the following information:
a) Quantitative data on numbers served; and
b) Quantitative data showing number and % of participants achieving
measurable outcomes.
The Shelter met or exceeded all of the program's output objectives for the two
fiscal years. Most of the projected outcomes were within the program's
anticipated achievements. The 1999 data on individuals transitioning off welfare
is skewed as 70% of the new shelter residents are from Micronesia and were
never on any U.S. welfare assistance. Thus, the pool of residence who would
have moved off welfare was initially overstated. On the other hand, threats of
welfare reductions in FY 1998 spurred many of the local families to successfully
gain employment earlier than anticipated. (Note: Certain outcome number
objectives were revised from 1998 to 1999.)
a) 9utpnt data on numbers served (summarized):
FY 1998 FY 1999
Total Number Served (Transitional): 186 189
Total Number Served (Emergency): 124 113
Total Classes Provided (All Subjects) 224 244
Total Served in Child Respite Care: 182 204
Total Participants Completed Training: 176 249
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C. Financial:
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ll. Monitoring:
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b) Outcome data showing number and % of participants achieving
measurable outcomes (summarized):
FY 1998
Total Retained Perm. Hsng (+ 6 mos.): 79 (94 %) *
Total Transitioned (new) 64 (110 %)
Total Sustained Emplymt (+ 3 mos.): 41 (413 %)
Total Gained New Employment: 18 (350 %)
Total Transitioned Off Welfare: 38 (375 %)
FY 1999
71 (85 %)*
66 (92 %)
23 (96 %)
11 (92 %)
0 ( -100 %)
* Percentages are plus or minus from the outcomes measures proposed.
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 programs of Ka Hale O'Kawaihae have essentially remained the same as
last year. One significant addition for this year is the successful acquisition of a
new HUD Continuum of Care Homeless Supportive Services Grant of $128,600
to provide adult education and employment training from the year 2000 to 2002.
The program will now be able to provide full time education and employment
training to the residents without having to schedule classes on the availability of
volunteers.
The agency also completed its merger of the Catholic Charities Community
Services and Catholic Charities Immigrant Services affiliate agencies. This
merger allows Catholic Charities to continue to provide immigrant and refugee
services by eliminating some duplicated administrative and personnel costs. The
merger also will help the shelter to gain better access to bilingual services from
the agency's staff located in Kona. The annual budget for the newly merged
affiliate agency is $1.2 million. The total budget for Catholic Charities is
$16,129,600.
2) What is the status of all your organization's major contracts or agreements for
the coming year?
All of the contracts for the Ka 1 - Tale O'Kawaihae shelter have been approved at
approximately the same level as last year. As noted above, the shelter acquired a
new HUD grant of $128,600 for the years 2000 to 2002.
3) How does the proposed program fit into your organization's long range financial
plan?
The proposed program is vital to the overall service component of Ka Hale
O'Kawaihae. Increased fund development is a significant objective of this
agency's Long Range Plan and there is a commitment to raise funds for the
respite /child care program.
E.
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1) During the past two (2) fiscal years, what financial and /or administrative
monitoring has your organization received from any and all funding sources?
Please list the monitoring sources, contact names and phone numbers.
The program has been monitored by the HCDCH, KPGM Peat Marwick, Eamst
and Young, and Choo, Osada and Lee, CPA. The HCDCH provides regular
administrative and program monitoring, KPGM conducts the HCDCH homeless
program's financial audit and Choo, Osada and Lee conducts this agency's
annual and federal single program audits.
Contacts :
HI-IA: June Tong (808) 832 -5930
KPGM: Timothy Kaneshiro (808) 541 -9234
Choo, Osada and Lee: Vicky Nakagaki (80S) 734 -1921
III II. 1 . 11
I I
1)
Information:
How does your organization address alcohol, tobacco, and other drug prevention
information dissemination as part of your workplace and /or program
environment?
All of the topics are addressed in Catholic Charities Personnel Policies. Each
employee received the policies at point of hire from the agency's Personnel
Department. After reading the policies, each employee signs a statement of
having read and understood the document. That statement is returned to the
Personnel Department. When any new policies arc approved by the Board, the
new or amended policies are distributed to all employees. The affiliate agencies
then hold staff meetings to explain the new policies.
10
•
• •
NARRATIVE ATTACHMENTS
g anization/Agency Information
Question El
20. DRUG -FREE WORKPLACE
20.1 STATEMENT ON DRUG -FREE WORKPLACE
•
20.1.01 The unlawful manufacture, distribution, dispensing,
possession, or use of a controlled substance is
prohibited in Catholic Charities workplaces and /or while
on duty. Disciplinary action shall be taken against
employees for violation of this policy in accordance with
the provisions of Section 14.
20.1.02 Catholic Charities, shall provide an on -going drug -free
awareness program to inform employees about:
The dangers of drug abuse in the workplace;
Catholic.Charities's policy of maintaining a drug -
free workplace;
Available drug counseling, rehabilitation and
employee assistance programs in the community; and
Penalties that may be imposed upon employees for
drug abuse violations.
20.1.03 Each employee shall be notified that, as a condition of
employment, the employee will:
Abide, in writing, by the terms of the policy,
Notify their Executive Director in writing of
his /her conviction for a violation of a criminal
drug statute occurring in the workplace no later
than five (5) calendar days after such conviction.
"Conviction" includes pleas of guilty or "Nolo
Contendere "; "criminal drug statute" includes any
state or federal prohibitions against the
manufacture, distribution, dispensing, use or
possession of any "controlled substance ".
"Controlled substance" means any substance that is
listed in Schedule I through V in Section 202 of
the Controlled Substances Act, 21 USC Subsection
812.
■
e •
•
20.1.04 The Executive Director shall notify the relevant federal
granting agency in writing, within ten calendar days
after receiving notice under subparagraph of Section
20.1.03 from an employee or otherwise receiving actual
notice of such conviction. The Executive Director shall
provide notice, which includes the position title, to
every grant officer or other designee on whose grant
activity the convicted employee was working. Notice
shall include the identification number(s) of each
affected grant. -
20.1.05 The Executive Director shall concurrently notify the
Personnel Officer and take one of the following actions
within 30 calendar days of receiving notice under
subparagraph of Section 20.1.03, with respect to any
employee who is so convicted:
Take appropriate personnel action against such an
employee, up to and including termination
consistent with the requirements of the
Rehabilitation Act of 1973 as amended and the
Americans with Disabilities Act; or
Require such employee to participate satisfactorily
in a drug abuse assistance or rehabilitation
program approved for such purposes by a federal,
state or local health, law,enforcement or other
appropriate agency.
•
19.1 SMOKING POLICY
19_ SMOKING
19.1.01 Smoking is not permitted in any Catholic Charities office
facility.
19.1.02 Smoking is not permitted in any Catholic Charities
residential facility, provided that the Executive
Director of the agency responsible for the facility may
permit smoking within living quarters.
19.1.03 "No Smoking" signs shall be posted in all common areas.
•
• •
BUDGET TABLES
4. rla P. J•
.
OSTQ NTI' -E'1 �;: 'f
' � ,.F.
`
,ii!!“ ixG ^1, s,.. t!a; '.i -'., y ;. pa y ?� ^ nS'i.:fi
'. t :p p�
' ,i +;,r•:�).: C D S ",:: AL..YCAR:. ' ;'�.'s�,
S' � .t71 P"f�'!). r n ,
.u. ,..r r2
; 'v l" :: �N: ; :
) ;if F :
.,,. „'.. ,lit_:a.' S )~AR'
.in... 1 k., .:1 n r, . �.
'1... . C .,
lien)
N
.,Jo.
"'rt,'; ;';;(rpploy,eG
a ;)' latne
'{ t n V ttu
i y
,rl. {,�iPr ,tR,,'t:
�i'V, t.` '1:.
; t 'I 'fN,
r 's6+ v
,o r P r:tr,d.r
(,,.'1 : ,k�,
r $ gttis:,I
""p rc d,
' er p'p°
Total Agency
Budget
FY 99 -00
Total Program Budget
FY 99
Total Agency
Budget
FY 2000 -01
Total Program
Budget
FY 2000 -01
" Grapt, Bequest Only
( Projected,. •
Expendtures ,
i
Title: Program Director
$�k (
¢tt, ��
Manuel— Arrighi,
Name: Laura
y pp' j '''' d '
t;r''S� .ii
l
Title: Case Manager
Al
N ame: Hewett, Sherri
( F : it .r d /'rttV
'�,h et � I4
IIII
Title: Child Care Worker
+{a';r< ll;
.41
.41
.41
Name: Yamamura, Lisa
yr
1 (r LA
7,595.00
7,975.00
7,975.00
Title:
, `Pnri. ./ at t''.
tt11;'SSnFil at
Name: Other Staff
.I r z +•t
t }'; a�,,t,•,,;
7,466,200
8,569,902
Title:
4 a sl, l 1
t 1 ,
7aP
Name:
i $q;ir
Title:
[rg ;
Name:
, 7t Nit'0
ir,{t,iQQt
)t'.
Title:
•
Name:
�
' t dl
_;
�:� _
:.. ... L r.i IY, t ,. a;.�`i,�,.
TPA ,'Pn S�Tio } c.QUN' -t, ,M
� 4 , �� ra; {
:l iya,
;a';?,,,;rr
„,.
218F /T 16P T
/
257F/T 16P T
/
.`+. rp,': ti i
( Qb led,.�r?,;Tal�(S;,��
i,i:p 1: ? °:tin' r Irt
i
+'' "
7,466,200
7,595.00
8,569,902
7,975.00
positions)
7,975.00
I NSTRUCTI O NS' I. All admin strative
and Direct Program Salar'es must be included. (Please exclude non- orooram
Ka Hale O'Kawaihae of
AGENCY /ORGANIZATION: Catholic Charities PROJECT NAME Catholic Charities Community & Immigrant
Services
BUDGET TABLE I
DETAILS OF PERSONNEL SERVICES
a)
b) Salaries
P= indicate if whether employee is -- F/T =Full Time Employed (30 -40 hours per week)
P /T= Part-Time Employed (20 or less hours per week)
a
DESCRIPTION
- - PRECEDING FISCAL -YEAR -•
;-.' FISCAL YEAR 2000 -01
Item
# .
Employee Benefits /Payroll Taxes,;
"
Total Agency Budget
FY 99 -00
Total Program Budget
FY 99 -00
Total Agency Budget
FY 2000 -01
Total Program Budget
FY 2000 -01
Groh( Request Only
`, Projected
Expenditures
2.
EMPLOYEE BENEFITS
(TOTAL)
.
1,039,200
1,142, 830
Health Insurance
Dental Insurance
Other Benefits (Specify)
3.
PAYROLL TAXES (TOTAL)
743,500
789.050
950.00
950.00
FICA /.6S%
582.00
611.00
611.00
SUI (Unemployment Ins.) 2.25 %
171.00
179.00
179.00
Workers' Compensation 1 . %
76.00
80.00
80.00
TDI (Disability) 1. %
76.00 -
80.00
80.00
,TOTAL
(to he Ie ieet tii Tablel4) E ' ; ; ..
1,782,700
905.00
1,931 880
950.00
950:00
AGENCY /ORGANIZATION: Catholic Charities
TABLE . 2
EMPLOYEE BENEFITS /PAYROLL TAXES
Ka Hale O'Kawaihae of Catholic
PROJECT NAME: Charities Community & Immigrant r
Services
* = MUST itemize as attachment(s). Applicable only to the' Grant Request Only Projected Expenditures" column.
DESCRIPTION
PRECEDING FI .' -;;,'.
:... 1 ,. ... ..
FIS C AR 2000 -01
;\ ` ` ., ,.: YEAR
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)
1,268,800
2,895,287
Legal
Accounting/Bookkeeping
Audit Fees
*
Administrative Fees %
•
*
Other
2.
SUPPLIES (TOTAL)
399,000.
627,123
Office
Program
Consumable
3.
TELEPHONE
84,900
106,537
4.
POSTAGE & FREIGHT
30,600
30,898
5,
OCCUPANCY (TOTAL)
1,103,100
844,906
Rent
•
Utilities
Janitorial
*
Repairs and Maintenance
6.
EQUIPMENT (TOTAL)
*
Purchase
104,700
240,695
*
Rental
Repairs and Maintenance
d,
•
AGENCY /ORGANIZATION: Catholic Charities
TABLE 3
DETAILS OF OTHER CURRENT EXPENSES
= MUST itemize as attachment(s). Applicable only to the "Grant Request Only Projected Expenditure" column.
Ka Hale O'Kawaihae of
PROJECT NAME: Catholic Charities Community &
Immigrant Services
.. .. ...... . . . .: _. -.. ... .....:..., .. ,.. ...
f, :J.'
it r'I' r1l
r' ,..:'• .,:: '.D ESCR1P.TjbN;,. i,
r .. :. ..,•., : -. ,.: o , ; L ., -.,✓ ;,
•x1 +:: Cr .. 1_ . S'�" 1 fiT':;x.., i'.jy
f . .: I r # ,�
L Y E AR'i',..:id'.;' a.;
1..1' fiPR$C6DTT�{G'ffSCA ! r,. !•
. y'' ;i
bi;r „v:: ;ti a ti':. :;r_: '- n.',Tip:.
.'m .: �... ".a. .:4 "Yr: ; y
:,., vl"r.�' !.M': 5. ^'.`f'r ' S1 ' J:$. a l.._,.,
A =s .JSCpL;YEARr2000 =Oa
� �' na�l, ,.:
i. . ... ": bt ,�..,t � „a; „. ;, ;a,, ,,o',,r,
• 1 i r:.� # r Fri
it •
•y
ti E :Jp Y 14 S: r i "it 1 r'r4i:rl f
' .P xpensessa' ; i , " „; °;ta- ;•h' %tl:r ? °''f'tr :, '' %'
`k W „Y,
#,r,r',TtR; +ri;`l .q,t;i' °s.'l,r "F:iS•: 1r;e sr
!
Total Agency Budget
FY 99 -00
Total Program Budget
FY 99 -00
Total Agency Budget
FY 2000.01
Total Program Budget
FY 2000 -01
fra t x o t GranTRegues( Only
rtz. `ojec ed h pc dl ores''
7
INSURANCE (TOTAL)
i I (1 t "
ain:ky' ?; „ ;:
, ly % : !. i.r}.
Lti; t
. , l' !t) 5 1 rlj
= r °1 txrYn,I ,;'
1f.Y { Y8i%4i "� i
. •,�, : ^ 1 0 t "*'”
1 t 4 k fi
l,; t ., •r
General Liability
lt'i.'j, y.,r
%;�:fid ? :JI''ss' "�;
•. « .:; ' , .j'y +Lir
l'� a 1P[�A
r,, r ['.
': i'if > �'s P ' "Z: ;X
•s $.i ry„f "'�; y
rr
_ -
i. •
Fire
1# 1 Ri ll# Y
t " t'rr '
I ' � ' II "y � x i
r d. ) „!7i !
r I i; 1 il Fx �l i i i
,. '., 1 ' ( ,
rii ,'
% : r r
AulO
(,dpx + n' t " yt i..
'{ I . £t '
7 ? .., - }.: ; dk >
r.. ,a
1 r
I ;?1.2 ' •YF .I Ir
• i v �i • #Y
rt r F,'il{
4e ; I+
CI,.. lt . :
1 '�..`Gl i , 1 , j s l
;I, i 1- ;
fb i! ,
„ 1 . .i ;C,
T
F2, i i . F :<
kit.)
•
N DOA (Board Insurance )
^' trl1 ,i
PI r, .,a;.
ly' "rrld
V 'yli r h � ? 'lStGf'r^. q
r , t ; d ' ^ 'S F i;;.1
? : r - tv " N : r -' x t , )j
,f4ifp {r °y; #�ir!i
p
;,;ji, i;..:r,;
8.
PRINTING
^I ; ;:r
7.r , . I
, ; '
p
= 4 8 ;200
r
. . F.r w
''' " f Si` /
Z . F S .iL n °'1.,•
fD r ;7 w
{: : 5 .,+?
yr Y .,;, r,
46.729
i c
! 'F. q : (, Ii.
:i [ 11. r {• v,
°. s:.:n! Yi „+* : (� i '
r
Er' vi
r < +'
:;. ` v f'ti
9
PUBUCAI'ION
i? ma i,; ` .` F '
.r L . !'( ,!
:(4"'1II'I�,;; �r Tn�'
,i [! ..,B,X
ir1 .� ...V:r i �?,i.
.;t,tt #;�ti,;'e'd , : ; ,0 ;1� t
r. 4:Z!'t "I`
1. ,, K il a'n.
i'r :,�''i'iN: J�`,f'r
r. 1.
�•At. 1. 'l I , rt U
r(p�'p31:
,.i � a�:�.y.,l: : :.
•r1�4 _- l ,ta.
10.
TMVGL (TOTAL)
I
2 ' r
'� #;'
c tis:
292 900
r' 9 i u" . rt I "1,
r) t} (Q r • 'v .t• r :. r
« ','� , )T J I.I
l Lv, f 1 , ?
1
,'I" ii +,
4: «,fS i '(!''i:: , 3 �r:a
230,192
. rrll',. r = {L�l ^.'IMrri
rz 9: k ■
f1434=�' " ek'F.�+yi� +'
`,':1ee " "::': 1,1
Air Pare
a.r. i % '; S
1 N' ,, ,:' •I� ,:i 1 ,•;
;'vrklt�;i.(r 1. ; n ;i;
•: ;, Ni
�P i ,u�'IbJ: }•y sl.
9 ;J ;:S;!r ;at:h
. a . ' : :, Atfl1cu;i ' ;�h
�FSt` lY'i
s < 't( ^i ?1+ K
[ 41:I. : SQ
w. :,0 P
-7•r: s.
• n ,;v:I
i•, .�.:,'.: ,
Per Diem
:
'' � "
I Si '"N ,,..,��i
:reY'v.•
n p
,:� w'
^`I''i',)i}� 15`:V'j
I, i"1't',h'y r
?i u i ,
, i t ' - anf l)- J'F:I
•,a.
' @ r ;l % %'
Auto Rental
t r .
i 1:IE
i [4i';:'�
,. { yi ..,, {.
�i .fl
2 IN
d,
. al ... ;�' 1 or
Eiji l L: t i.,. 1
jl di. aly rt i l ;.. S
/ f'_ Y.'J ..
ZS,1A I l
r ; ' S 7 iJ fi
�' >.K )r�
.:': 1tt i a lYi
9,i ,
;tl k l 'i,h w i'rf �3,' � i' e � e ,
I ,w F4 1'.t
}. fJr,CYr�); ,..
it.
AUTO MILEAGE REIMBURSEMENT
N, '. . il 'S.i
L ;✓x; :A�;
ki'
vq •r. ,,,._{ ,. ..
;1'14n f i:;
r 1'L 'EI:,';') y :d�: ^h'I:
? ,,a
11 .I
5!;ri j ;i
11:.) :i' yrf^...
i; , L,: • , y
I r:..i7
12.
AUTO GASOLINE PURCHASES
A'� ,,IS{j 1 LiIY
;Lri.rt 4'(:f r ,'I
V' i,(
f R j1r h
i �4'
l s <set °,i'(S'J
1 , ' 4, i�
Ic F a.p
,ti• i' . '��4'
: Y ,.) �'rr . Ytt
• -IRY 7,i j
.... It (If, „�:, � #tk
r� R4�� i y:.Y: ( ti(;
1 M1: ii ii r
4' xt ck'.4spS�,'.;t
IF_'S ? (:
:; S,i ^: c:' 1�' • r(y,
i. e•,ii..�. 1.:i
•
U.
MEMBERSHIP DUES
I Q' ,'q . ,�: .I
li `•,.wkii r
h ? I,n
5, 700
.`I� A'd:4lir , , ,
; , t f' J.IsI
.
',i +,rl;, ,
;iM1 µ ! ' .5
} "I; 11,1..4:1 {! "''
srt, l
6 117
,
tp n'' i;P °Lit
• !'k' °��:'
�n4PJ'.. , a'
pt'�ri.[;
i4 le ;
A SS,
•14.
STAFF TRAINING
3ii �,
; ,i., if i ; ? . '
54,700
• Ir , ( r ' os tit),(,
i:u .iy ft
o-1 F _ .;�. , :1.
P j' ?c;Jf 4g
'• •al!'j;'.lr'�rnl;H
. 1 c ! ?r. -
73,113
ih,l • ; r } V� -
;,<q. % �, �1
,'•i'r'`j
c) :6 „'f I''
r 1 `''!fix. .r:
.:h.. 'F :.
•Is
OTHER
i ,r n'Y9J.Y ,1
i ^ [ . ; s,:`r.!
t. ;,i;,.:lai,
t' i`fi" i ( 1. . wlf
r:;;v:
t - "c "'r;; : , ,.,tic:
�ali ; Y IN �„
aY :rI'1r +
)l a:
:G
:h re,
;,,,.;,;�;F :.
#:1:. s( ,..,
7R'•'i °:1;'(� is !ii;' r
Specific Assistance
r-, i;•:1.' ✓S?:
i r
'- ':te' ?;;a`r%
323,100
%r'r''.ii
.eXl itl
... i (
:; 71F'
t.' .3a3.vi'� �Irx'.).
Y' � F • 1. i
r . L; CS[ {;i
394 532
,
.'�7euG�• j.iT `7 ; , .
" , , r o•L- i'�
i_ 4.:ir ?';r'H. ",`h
;ll, . '
i ,;( ": ":
Capital Purchases :
{Mil 1 (13 xr
til u,,
48,900
4 h�rMIF't'('r
�t . r ;: c. .1
l
f " y',' �:Y j ''
. ' '!
60 479
r
4 '
Miscellanous
it4.
80,100
;`j:;ci;)�'� "' j(
+;' ry# i;15(i,I''
56,210
r;;Y.`'' '3i r''
S.
rayments to Affiliated
i • , •
0 •
; ,,rap;.;: =;
nfs1.ri;:.iit;l ' i::'r.
15 000
;: rs -;
, ?':alTn'S!'P? ;i a
)'y;: ,Pisa;: t
'f::: r: ;fs { ,.r,
;.
15 000
} _ Si +iJi
1`,::; "; •'A; ...
''
.
_ ;.�.;n.:x tdt.•Pp ". •.e. " "T y P's I1�
T i 4 = ,.t : a,,
3 700
5,627,818
AGENCY /ORGANIZATION: Catholic Charities
TABLE 3 (Continued)
DETAILS OF OTHER CURRENT EXPENSES (OPERATING COSTS)
• = MUST itemize as attachment(s). Applicable only to the "G rant Request Onl Protected Expen column.
Ka Hale O'Kawaihae of Catholic Charities
PROJECT NAME: Cnmmunityr & Immigrant Services
I( iA
- ;:'d�i!'• ° {..... : t,.. I( • ' C35L��ii'. s;� "
'_t.. - " l':• - ns gyc, .. '•gar
S ire•a.. % dt: , x ,,i(t:
osifions.
t�:n )' f- •..:r'.: ��c r r ,:�r
{ :�. : :' ,- r. t ( r 7liF . $ = � .^:
1 1 .'a, {e��, ^•:'Lu!i i' `'j ?)I('� "•� ,.1!ia iw
q.: ,.i # }(' !.: r ?1'' kA `; ; .,;F K'
t.Yll'i} {p� `
h; " ? r {x „�;p' {.
� ;4{,� - ,,,,�I,,. i�? j:� r
r
aPdr';t {�grj';`ti ;�i- s "ti::1
Utl',vt Isc•',;t- .= ,! %Ltxlu jJr+ ^t',Zrlult 1G,t`4i;,w,,d,t�
ti'rl F r: k +: �,, r,t
`.1 : :),I, J r 6.[1:;c., , ,ic: s ; j t.1. { t{ ,•. r ^iii'
.✓ . ri r ,�[ �i ! -
. -k 7, E, , 2rnt'F .:
s2`•ERECEbING=F i. " R , � - .a
,r•- ra`h, t >. Q ( >:: «,i:
s: •'.SY e1,?I'{.:AJ.:S'dn..i. _nrtr ?n. r t F(.t _ r
Sr.4 rna'V , 1.n •.m.fi
, �tl ari(. :�'{.;. a , t .
- v:bl. , t'.�� i�dFr �`L' "':ee. :..7 Npm. "a, .
st`( ,:.,:' .�..'
9 -_� °': •- , t,. ?l
.•5- t.`.t [SCAC'�'EAi2:2000�01'i:::
•- Ck,!3 a :�.:: •yr+m -s; >rz
iF2 ro:. l .,i3Y rS. kxdfr:; ^tM L.r: b.:�rf.
• t
Total Agency Budget
B y B
FY 99 -00
Total Program Budget
g g
FY 99 -00
Total Agency Budget
B Y B
FY 2000.01
Total Program
og Budget
FY Z000.OI
- -'a:;r-.
Orz "
�"GranhRegU %4'r
(Table I) TOTAL POSITION COUNT (P)
218 F/T 16 P/T
FTE .41
257 FIT 16 PIT
FEE .41
FTE.41
(Table l) TOTAL SALARIES ($)
7,466,200
7,595.00
8,569,902
7,975.00
7,975.00
(Table 2) EMPLOYEE BENEFITS/PAYROLL TAXES
1,782,700
905.00
1,931,880
950.00
950.00
!';o 0!:'; �fi �1' ., l M.r l'.!
;: TOTAU 1 FTr,
` I Ijj
•. : °� •= ��' .w : ' .., -'. , -, .. ,,,. ,,::,. ,Stc �� #z _
;v,{t "::,
9,248,900
8,500.00
10, 501, 782
8,925.00
e
8,925.00
FTE.41
„ yr }(IG Ft ..'n¢ .. o itsi4' 1't,z':.!su,I• , ,a , , ' o mq
+TO A11,1 fvf$E191:1eg {d,[(s )>
' €: "�;
... ,...a.. ., ,� ,., r ,; t„ �, .!) {; )� nr,
218 F/T 16 P/T
FTE 41
.
257F/T 16 P T
/
FTE .41
Ka Hale 0`Kawaihae of Catholic Charities
AGENCY /ORGANIZATION: Catholic Charities PROJECT NAME: Community & Immigrant Services
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
(Table 4) TOTAL PERSONNEL SERVICES
(Table 3) TOTAL OF OTHER CURRENT EXPENSES
,I,a'a,. c r :.
1 ,I:4kk'f i
9EI,SOALT-
r
Total Agency Budget
FY 99-00
9,248,900
3,859,700
13,108,600
Total Program Budget
FY 99 -00
8,500.00
8,500
Total Agency Budget
FY 2000.01
10,501,782
5,627,818
16,129,600
AL
1 EAk i 20000
Total Program Budget
FY 2000 -01
8,925.00
8,925.00
14 Req
8,925.00
8,925.00
to
' % :x „ ,F,,
4 iiilic ,hti ' " : 1' ' 'il l ti t ' l g f ficeg:- I fil l;
'•■• 0 : 'ir • ,, z
s Li ik.gc!, OJ i: iii,
c
--4:1;;:,,344,,,scivAtiv--igteAgstrotp.,,vg'?Ziea.9Vicliattp,glil
. ', E;94ki l itlaWft - VP,(4 . 4L - yrj - ctn i ,,/,,,,, : „ ; •:;w:e.p e :.,,■,:., - sirs,.
' ' '' •' ' • ''• • •
Ipiriolv
'fr- .. 11,4
(at4116.,}ctithnkicadirs-P,114,4A4S1:#V-t-{Wi'''-*);CI'-'ati'''''41-`7"
Total Agency Amount
Total Program Amount
Amount Requested
Amount Projected
County of Hawaii
8,500
8,925
state of Hawaii
8,373,900
11,377,179
fiViztVlik,.11:::Alli;),?5,;4/,'Otle
0i
Federal Funds
1,183,400
1,171,896
• '‘,t4.--.,.*
ll
*I'
Private Foundations*
162,300
, P. 1.„.1),.',,b;,;,tfile,;(41,.}-0I,E tIZIK
AitiVii(rilflrii,,:tt'Ailiu
United Way Funds
664,700
681,200
,.., i'o , , , ,,( ,,,, i•d.,,
.5itift',4i.•ti:s .,,,
Admissions
ci,
Donations .
1 / 031
no: ,NWr,:.•W+N't{tilgi
V
cist`i.lnistttirlk
1,317,000
F undraising
tr
ItligiLiiie,Mili:ii.4'llikwl:reff:fic.F1lfr.hl
Pay Phone
r . io
le.iiril.D
i*X4tIt?.:}if IilhOrntitti
Vending Machines
4
Service/Program Fees
242,900
.t.
4 ..YP6V4,1 1 /I.i'AII-IAVIi`CIAI;t:1"....p.
193,500
Third-party reimbursement(s)
b . ,. ,
Rfireli
,.:?-4 Id 1
• -,,,,-.• ., .i'lf: 't gril
Ail e ` ? '-''' 4;1
Tuition
-ht;('.1i:c1:?")••
riti,■21040,401?
ts)ill):400iCirigitilrotr,kiltqlrit*Ntlig,.Tm.yr
Others (Please list)
Investment Income
93,800
93,800
Special Events
58,500
55,000
Miscellanous
1,189,400
1,081,100
r.
i,1TOTAIJ:REV.ENIJ,ES it;',I?:,
12
8,500
13
2,740,400
AGENCY/ORGANIZATION: Catholic Charities
TABLE 6
Summary of Income
Ka Hale O'Kawaihae of Catholic Charities
PROJECT NAME: Community & Immigrant Services
cnurre r) a senarate sheet and indicate the amount requested,
•
•
• •
SUPPORTING DOCUMENTS
• •
FINANCIAL QUESTIONNAIRE and
ATTACHMENT
Stephen K. Yarnashiro
Mayor
• •
ountp of JOathaii
DEPARTMENT OF FINANCE
2$ Aupum Street. Room n8 • Hilo, Hawaii 96720 -4252
(808) 961-8234 • Fax (808) 961 -8248
HAWAII COUNTY NONPROFIT GRANTS (FY 2000 -01)
Harry A. Takahashi
Director
S K. Schutte
Deputy
FINANCIAL QUESTIONNAIRE
Please include as an attachment an explanation for all "NO" answers to questions #1 thru 11 below:
Yes No
• CS I . Has the agency operated continuously for the past three (3) years?
• 2. Has the agency operated with a positive cash flow for the past (3) years?
40 (5 3. Does your Board of Directors approve a detailed cash flow budget before the beginning of
each fiscal year?
CS 40 4. Do your Board meeting minutes show that quarterly financial statements are approved?
• 0 5. Is your equity balance at least 20% of your Total Liability balance?
40 0 6. Is your Total Current Asset balance larger than your Total Current Liability balance?
S 0 7, Are bank reconciliations and accounting performed by someone other than the check signatory?
• 0 8. Are you fully insured for the agency's vehicle(s) and building(s)?
0 • 9. Is your Workers' Compensation at least 2% of payroll?
• 0 10. Are you current (not delinquent) on all payroll and payroll tax payments?
40 CS II. Is the agency free of any pending litigation, liens or judgments?
0 • 12. Within the past 12 months, has the agency applied for vendor or bank credit and was
denied credit? If yes, please explain.
Prepared by: ahuler K. (tt l3A-
Print N ,pmJCitle
Certified by: /Ho, M. / '!¢S�/oH
Print Name of Executrie Director
Signat
S ;nature
Dale
v
As the grant applicant, I certify that the agency has satisfactorily responded to each of the above questions and explained as
needed. I hereby certify that this information is true and correct to the best of my knowledge.
Agency: Phone:
Date
0
0 9 •
Catholic Charities
Responses to Financial Questionnaire
•
01/27/2000
2. Has the agency operated with a positive cash flow for the past three years?
No, Catholic Charities has operated with a positive cash flow for the
fiscal years ended 1996 and 1997 with a negative cash flow for 1998
due to the delay of payment for several of our government contracts.
It is anitcipated that 1999 will have a positive cash flow.
4. Does your Board meeting minutes show that quarterly financial statements are
approved?
No, the Corporate Board of directors meets six times a year and the
financial statements reviewed at the meetings are not necessarily
the quarter's end financials but rather the most recent financial
statements.
9. Is your Workers' compensation at least 2% of your payroll?
No, for the past several years including 1998, the premium for
Workers' Compensation has been below 2% The 1999 premium
is less than 2.0% of payroll.
• •
ANNUAL FINANCIAL STATEMENTS
and CURRENT AUDIT (1998)
9
•
CATHOLIC CHARITIES OF THE
DIOCESE OF HONOLULU
FINANCIAL STATEMENTS
AND
ADDITIONAL INFORMATION
YEAR ENDED DECEMBER 31, 1998
(With Independent Auditors' Reports
Required by OMB Circular A -133)
TABLE OF CONTENTS
Independent Auditors' Report on Compliance and Internal Control
Over Financial Reporting Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards
Independent Auditors' Report on Compliance with Requirements
Applicable to Each Major Program and Internal Control Over
Compliance in Accordance with OMB Circular A -133
Page
Independent Auditors' Combined Report on the Basic
Financial Statements and Additional Information 1
Financial Statements
Statements of Financial Position__ 2
Statement of Activity 3 - 4
Statement of Functional Expenses 5
Statements of Cash Flows 6
Notes to Financial Statements 7 - 13
Additional Information
Schedule 1 - Schedule of Expenditures of Federal Awards 14 - 15
Note to Schedule of Expenditures of Federal Awards 16
17- 18
19 -20
Schedule of Findings and Questioned Costs 21 - 22
Response of Catholic Charities of the
Diocese of Honolulu 23
0
0 0
3536 HARDING AVENUE
SUITE 605
HONOLULU, HAWAII 96816
INDEPENDENT AUDITORS' COMBINED REPORT ON l at. BASIC
FINANCIAL STATEMENTS AND ADDITIONAL INFORMATION
To the Board of Directors
Catholic Charities of the Diocese of Honolulu
Honolulu, Hawaii
Honolulu, Hawaii
May 14, 1999
- 1 -
•
CHOO, OSADA & I FF, CPAs. INC.
CERTIFIED PUBLIC ACCOUNTANTS
TELEPHONE 1808) 734-1921
We have audited the accompanying statements of financial position of Catholic Charities of the Diocese of
Honolulu (a nonprofit corporation) as of December 31, 1998 and 1997, and the related statements of cash
flows for the years then ended, and the statements of activity and functional expenses for the year ended
December 31, 1998. These financial statements are the responsibility of the management of Catholic
Charities of the Diocese of Honolulu. Our responsibility is to express an opinion on these financial
statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards, and the standards
applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller
General of the United States. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material misstatement. An audit
includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used and significant estimates made
by management, as well as evaluating the overall financial statement presentation. We believe that our audit
provides a reasonable basis for our opinion.
In our opinion, the financial statements referred to above present fairly, in all material respects; the financial
position of Catholic Charities of the Diocese of Honolulu as of December 31, 1998 and 1997, its cash flows
for the years then ended, and the changes in its net assets for the year ended December 31, 1998 in
conformity with generally accepted accounting principles.
In accordance with Government Auditing Standards we have also issued a report dated May 14, 1999, on
our consideration of Catholic Charities of the Diocese of Honolulu's internal control over financial reporting
and our tests of its compliance with laws and regulations, contracts and grants.
Our audit was made for the purpose of forming an opinion on the basic financial statements of Catholic
Charities of the Diocese of Honolulu taken as a whole. The accompanying additional information on pages
14 and 15 is presented for purposes of additional analysis, as required by U.S. Office of Management
and Budget Circular A -133, Audits of States. Local Governments, and Non - Profit Organizations and is
not a required part of the basic financial statements Such information has been subjected to the auditing
procedures applied in the audit of the basic financial statements and, in our opinion, is fairly presented in all
material respects in relation to the basic financial statements taken as a whole.
• •
CATHOLIC CHARITIES OF 1tir, DIOCESE OF HONOLULU
STATEMENTS OF FINANCIAL POSITION
DECEMBER 31, 1998 AND 1997
ASSETS
1998
Cash and cash equivalents - unrestricted S 612,899
Cash and cash equivalents - restricted 1,000,000
Investments 1,519,527
Receivables
Government grants 1,897,686
Bequests 200.000
Program service fees and other, net of allowance
for doubtful accounts of 5115 and 51,119
in 1998 and 1997, respectively 128,195
Promises to give 413,716
Property, plant and equipment, net 786,429
Prepaid expenses and other assets 11,434
LIABEL 1LES AND FUND BALANCES
Liabilities
Note payable to the Roman Catholic Church
in the State of Hawaii
Obligations under capital leases
Accounts payable
Advance from the Roman Catholic Church
in the State of Hawaii
Revenue received in advance
Accrued liabilities
The accompanying notes are an integral part of these financial statements.
- 2
S 6.569,886
S 353,595
147 222
421,522
16.147
282,196
200 995
1,421, 677
/997
1,807,460
1,000.000
1.185 ,277
9 0
834.120
97.171
413,716
842.056
118,266
6.298.066
366.402
135,878
328.002
76,976
312.482
179.378
1.399.118
Net assets (deficit)
Unrestricted
Undesignated 422,347 ( 36,466)
Designated 658,875 760,005
Property, plant and equipment 310,069 345,985
Temporarily restricted 2,756,918 2,829,424
Permanently restricted l 000.000 1.000.000
5 148,209 4.898.948
5 6.569.886 6,298.066
e
CATHOLIC cnARrr FS OF THE DIOCESE OF HONOLULU •
STATEMENT OF ACITVI7'Y
YEAR ENDED DECEV{BER 31, 1998
(With Summarized Fimncd Information for 1997)
Public support and revenue
• Public support
Conmbutions (including support from
fund raising activities of $989,051 in
1998 and S454,215 in 1997)
Non - monetary conmbutions (including
donated materials of 59,338 in
1998 and S 5,087 in 1997)
Indirect contributions
Aloha United Way
Catholic Diocese of Honolulu
United States Catholic Conference
Catholic Charities USA
Revalue
Government contracts
Program service fees
Project income
Investment income
Other
Realized and unrealized gains on investments
Net assets released from restrictions
Sadsfaetion of usage restrictions
Total public support and revenue
The accompanying notes are an integral pan of these financial statemecn.
Unrestricted
S 644.817 550.739
55,677
646.691 -
421,838 83,448
5.352 -
28.422
1 802 797 ' 634 187
9,851,551 23,067
346,130 120.344
93,903 -
46,:75 113380
20,314
- 233 201
10158173 49019&
12,160,970 1.124,385
1 196 891 (I 196 391)
S II 357_8§2 C=2,5919
Temporarily Permanently
Restricted Restricted
1998
1997
Tara
1,195,556 723 551
55,677 66.262
646,691 650,274
505,286 496,346
5,352 2.450
a27 764
2 436 984 2 7.08078
9,874,618 8,458,613
466,474 395.266
93,903 98,415
159.855 135,776
20,314 16,565
231 207 117.
10,848 171 9.222.196
13,285355 11,930 ,204
13.285.355
II 930 704
CATHOLIC CHAR1T1FS OF THE DIOCESE OF HONOLULU
STATEMENT OF ACTIVITY - continued
YEAR ENDED DECF2IDER 31, 1998
(With Suounanzed Financial Information for 1997)
Expenses
Program service
Comprehensive services for senior citizens $ 2,179,302 - 2,179,302 2,159.893
Child protection 2,083,517 - - 2,083,517 1,003,954
Counseling and youth services 400,199 - - 403,199 309,473
Residence for birth parent 334,048 - _ 334.048 310,712
Residence for mentally dl 39,899 - _ 39,899 109.275
Cultural transition 367.387 - - 367,387 389,325
Adoption - 188,733 - - 188,783 178,613
Therapeutic foster care 4486.7 - - 4,486,7 3,741,013
Weinberg ffokna)poor ftud 120.803 - 120,803 70,656
Shelter for homeless 785,599 - - 785,599 776,171
Intensive home -based services 249,115 - - - 249,115 236,712
Home and community-based services 626.902 - 626,902 756,209
Housing assistance 139,488 - 139,488 79,790
Children's mental health 89,378 - - 89,378 -
Care- A- Van/Food Bank 62 036 - - 67,036 64 417
12 153 179 - - 12 151 179 10 186 263
Supporting services
Mamm
geem and general 663,250 - 663,250 696,567
Fundraising 219 665 - - 219 665 ill 541
Sall 15 - - 882.915 809 108
Total expenses 17 1116 096 11.016 094 10 995 expenses
Increase (decrease) in net assets 321,767 ( 72 ,506) 249,261 934,333
Na astute, at bcginnivg of ye r l 069 524 2,829,424 I.00f) 000 d 39K 94 fl 1 964 1 l5
Na assert, at coal of year $ 1.391.291 2 / 75 6,911 l 000.000 5 I. 48:109 4.898.9x8
The accompanying rotes are an integral part of these financial ^- ftme^^-
Temporarily Pemunendy 1998 1997
Unresoiaed Restricted Resin ed Tod Tod
CA1NOIJC CHA9J11F3 OF TUE DIOCESE OF HONOLULU
6rA1o.awr OF FUNCTIONAL Da•ENSES
YEAR 8340W DECEMBER 51.14
14111.6unwuiW Flamm 141
Salmi
Employe Mew
Payroll inn
Total Wanes and reload
aapanuu
nu aaanp,nyml now are m i seam) pan of thug financial pawnma.
Urynunwn and unoniurwn
Imam)
Carprr8Oerre CwmcLag Raider. Residence loamrra Non and Cane -A
Sara. and For Fw TMnpeum Wankn' Shelia Han. Commumry- CMMaui; Vera
Foe. Sons. CpiId Taub BIM McNally Cultural Fain KoevsWnor F. hued Based Hamm, Memal Foo6 Man;Cment 1991 1997
rocs n Prn.rno0 Sorry, Panna _JILL 7l45IBm d9➢RD120 fat_ Fmd Mrmr101 ' rtr t sr yljBHXI H oat .J1n6_ and n:89:21 9urdnn919 Val Ls)
5 1.329,157 113,034 219,693 177.533 19,64 237,166 134,121 2,112.139
229.542 109.151 29,301 20,523 1,302 28,414 13.052 273.966
144 015 ells _17.1.21 15119 ._1.621 20771 _ILJ1 196661
1,702,751 1,076,106 277,617 214,179 22,641 386,352 161,053 3,211,516
ProluawW H4 43,142 142,011 2.139 9,413 129 2,656 1.306 61,775 •
Sappho 45,460 9.155 10,406 7.122 )0 6.525 1.396 721.154 942
14. ltltmn 21,435 11.784 3.767 3.256 103 7.265 3,091 21.730 •
Pupate and a61ppm6 3,719 1.295 464 995 29 1.441 609 4,244 32
Occupancy 150,040 74,477 13,992 51,696 14,212 21.925 9,109 10,177 •
Renal and maintenance. of cqupmm 26,870 9.567 6 4217 1.109 130 2,613 1.64 29,566 •
Pannm, aid publication 5,257 2.307 1.106 639 )0 1.153 119 5.347 106
Tonal ardoanpornlan 119,211 14.231 9.970 4.991 14 1.996 4,163 99.614 366
Conlanenu, wnreauwu and cannabis 5,116 14.147 6,569 2.193 • 1.126 2.717 11.264 •
Specific issuance la udnrduall 11,464 66,519 1,075 • 11.945 745.209 31,147
A.arda and Anna - 60.508
Maaanuuom 711 236 4 392 _3222 1I2I 961 _1112 140 133 130
local aapeau team, pnapoay
mined 4pemu 2,169,163 2,061,117 391.513 301,177 39,649 362,926 186,34 4,415,516 110,193
5.257 11.521 17 4.310 230 3,759 1.931 55.160
S 3 . 1 62 _1143 21361 301 408 5157
3 21 L2227. 112 489.199 2i,2 22.142 367157 115 763 !aim 13
A6tnm carmen Swrgmnr Stn. m
369,759 176.353 596,911 86,715 60,905
58,076 16.018 6,094 10,771 8,011
_12_821 47 256 1.921 _LIU _6911
411.726 117,619 617,950 105,381 15,137
129,981 62,491 7.116.152
14,906 7,811 338,972
10 6`0 6416 197
135,507 76,739 6,752,162
6.513.715
767,311
526 363
7,607,727
20,076 947 2.310 475 1,403 19,014 44.475 1,111.421 399,119
22,616 2.113 44 755 915 16,796 1).7)1 371.706 361,691
9,078 3,039 1.371 1.443 1,096 14,30 2,047 112,160 11.471
3,011 52 104 251 11 5.253 13,414 36,164 26.441
167.514 11,501 4,603 11.313 2,025 217,104 5,560 1.040,101 990,41
5,927 1,169 11.533) 163 2,386 11,195 6,131 97,299 31.533
1,951 184 0 60 431 6,116 30,159 57.719 N.939
22,495 5,133 1,361 4,710 3,42 32.090 5.491 313.791 365.916
6,606 7,321 1,104 7.205 1,340 14,563 5.504 13.519 45.145
33,16 10.564 425.717 405,606
• 10508 2,06
15 875 702 3.73! 619 46l W 615 13141 266 245 '08 117
771.000 146,619 621533 131,911 19.318 623.116 119,665 12757,110 10,06.739
3.417 2.107 1,137 577 620)6 31,341 205,511 151,69
II2 11 222 1153 43 471 5 963
115121 149.115 626991 120411 12.221 62016 1L229 L19.45 91) .16 JO 995371
•
•
• •
CATHOLIC CHARITIES OF IHE DIOCESE OF HONOLULU
STATEMENTS OF CASH FLOWS
YEARS ENDED DECEMBER 31, 1998 AND 1997
1998 1997
Cash flows from operating activities
Increase in net assets $ 249,261 934,833
Adjustments to reconcile change in net assets
to net cash provided by operating activities
Depreciation and amortization 205,511 152,669
Realized and unrealized gains on investments ( 233,207) ( 117,561)
Increase in receivables (1,294,590) ( 32,817)
Decrease (increase) in prepaid expenses and other assets 106,832 ( 11,671)
Increase in accounts payable and accrued liabilities 54,308 77,984
Decrease in revenue received in advance ( 30 286) ( 240,574)
Net cash provided (used) by operating activities ( 942,171) 762 863
Cash flows from investing activities
Proceeds from sale of investments
Purchase of investments
Payments for equipment
Net cash used by investing activities
Cash flows from financing activities
Principal payments on capital lease obligations
Principal payments on note payable to the Roman Catholic
Church in the State of Hawaii
Proceeds from long term borrowings
Net cash used by financing activities
Schedule of noncash investing and financing activities
Equipment acquired under capital lease obligations
Land and equipment acquired with note payable
The accompanying notes are an integral part of these financial statements.
- 6 -
550,735
( 651,778)
( 84 864)
( 185,907)
(
(
503,086
(1,181,597)
( 28,822)
( 707 333)
53,676) ( 15,408)
12,807)
1.402
( 66,483) ( 14,006)
Net increase (decrease) in cash and cash equivalents (1,194,561) 41,524
Cash and cash equivalents at beginning of year 2.807.460 2.765.936
Cash and cash equivalents at end of year S 1,612 899 2,807,460
G •
Summary of cash and cash equivalents
Unrestricted 5 612,899 1,807,460
Restricted 1.000.000 1.000.000
$ 1.612.899 2.807.460
Supplemental disclosure of cash flow information
Cash paid during the year for
Interest 5 43,473 5,963
S 65,020 124,895
365,000
• •
CATHOLIC CHARITIES OF IHE DIOCESE OF HONOLULU
NOTES TO FINANCIAL STATEMEN'T'S
DECEMBER 31, 1998
NOTE 1 - ORGANIZATION, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF
ACCOUNTING ESTIMATES
Organization
Catholic Charities of the Diocese of Honolulu (Catholic Charities) is a voluntary nonprofit corporation. Its
trustees are the Bishop of the Roman Catholic Church in the State of Hawaii and other persons who are
appointed by the Bishop. Its principal purpose as presented in the preamble to its bylaws is described in the
following words:
"Catholic Charities of the Diocese of Honolulu is an expression of the servant Church, guided by Scripture
and Catholic social teaching. In charity and justice it seeks to identify and respond to the needs of persons
in Hawaii, at all times respecting those persons served as equals. Its mission and that of its affiliate agencies
(Catholic Charities Community Services, Catholic Charities Elderly Services, Catholic Charities Family
Services, and Catholic Charities Immigrant Services) is to provide service to those in need, to advocate for
justice in societal structures and to empower the entire church and all people of good will to do the same. It
seeks to exercise its mission with individuals, families and communities of every religion, race, and ethnic
origin."
Contributions
Contributions received are recorded as unrestricted, temporarily resuicted, or permanently restricted
support depending on the existence and/or nature of any donor restrictions. Contributions are recognized
when the donor makes a promise to give to Catholic Charities that is, in substance, unconditional.
Recognition of donor restrictions
Donor - restricted support is reported as an increase in temporarily or permanently restricted net assets
depending on the nature of the restriction. When a restriction expires, temporarily restricted net assets are
reclassified to unrestricted net assets.
Cash and cash equivalents
For the purposes of the statement of cash flows, Catholic Charities considers all highly liquid debt securities
purchased with a maturity of three months or less to be cash equivalents.
Investments
Marketable securities included in investments are stated at fair value. Gains or losses on the sale of
marketable securities are recognized on an average cost basis.
Property, plant and equipment
Owned property, plant and equipment is stated at cost or at fair value at date of donation. Major renewals
and betterments are charged to the property accounts while replacements, maintenance, and repairs which
do not extend the lives of assets are charged to operations.
-7-
• •
CATHOLIC CHARITIES OF 1HE DIOCESE OF HONOLULU
NOTES TO FINANCIAL STATEMENTS - continued
DECEMBER 31, 1998
NOTE 1 - ORGANIZATION, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF
ACCOUNTING ESTIMATES - continued
Property plant and equipment - continued
Equipment under capital leases is stated at the lower of the present value of minimum lease payments at the
beginning of the lease or fair value at the inception of the lease
Owned property, plant and equipment is depreciated using the straight -line method over the estimated useful
lives of the assets as follows:
Furniture and equipment 3 to 5 years
Automobiles 5 years
J easehold improvements 15 years
Equipment under capital leases is included in the statement of financial position and amortized over the
lesser of the lease term or the estimated useful life of the related asset.
Certain property items acquired with government grant support that must be returned after the grant period
are excluded from the financial statements.
Donated materials
Donated materials are reflected as contributions at their estimated values at dace of receipt.
Public support and revenue
All public support and revenue is considered available for unrestricted use, unless specifically restricted by
the donor or the terms of the grant.
Income taxes
Catholic Charities is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue
Code and is classified as an organization that is not a private foundation by the Internal Revenue Service.
Catholic Charities is also exempt from Hawaii income taxes.
Financial information for 1997
The accompanying statements of activity and functional expenses include prior year summarized information
in total but not by net asset class or functional category Such information does not include sufficient detail
to constitute a presentation in conformity with generally accepted accounting principles. Accordingly. such
information should be read in conjunction with Catholic Charities' financial statements for the year ended
December 31, 1997, from which the summarized information was derived.
Use of estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires
management to make estimates and assumptions that affect the reported amounts of assets and liabilities and
disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts
of revenues and expenses during the reporting period. Actual results could differ from those estimates.
-8-
• 0
CATHOLIC CHARITIES OF THE DIOCESE OF HONOLULU
NOTES TO FINANCIAL STATEMENTS - continued
DECEMBER 31, 1998
NOTE 1 - ORGANIZATION, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF
ACCOUNTING ESTIMATES - continued
Reclassifications
Certain reclassifications have been made to the 1997 financial statements to conform to the 1998
presentation. These reclassifications do not affect the increase in net assets as previously reported.
NOTE 2 - CASH AND CASH EQUIVALENTS
Cash consists primarily of deposits with Hawaii banks.
At December 31, 1998, cash deposits not covered by federal insurance amounted to approximately
$1,490,000.
At December 31, 1998, restricted cash consisted of endowment funds required by the donor to be deposited
with a federally insured Hawaii financial institution. Deposits to and withdrawals from that account are
subject to the prior approval of the donor's representatives.
NOTE 3-INVESTMENTS
• •
At December 31, 1998, the aggregate cost and market value of investments was as follows:
Government bond funds
Corporate bonds
Equity securities funds
Cost
$ 567,673
29,654
632.508
$ 1,229,835 1.519 527
Investment income included on the statement of activity for 1998 consisted of the following:
Interest and dividends $ 165.829
I ns custodial and investment advisory fees 5.974
- 9 -
5 159.855
Fair
Value
587,294
31.032
901.201
CATHOLIC CHARITIES OF THE DIOCESE OF HONOLULU
NOTES TO FINANCIAL STATEMENTS - continued
DECEMBER 31, 1998
• •
NOTE 4 - UNCONDITIONAL PROMISES TO GIVE
At December 31, 1998, unconditional promises to give are as follows:
Receivable in 1999
Receivable in 2001
Pus amount representing discount at 5.5%
Present value of unconditional promises to give $ 411 7161
NOTE 5 - INTEREST IN CHARITABLE TRUSTS
$ 320,325
160 162
480,487
66 771.
A donor has established a trust which gives Catholic Charities a partial interest in trust assets after the death
of the trust's beneficiaries. Management believes that the present value of the estimated future proceeds
from this partial interest is not material to the financial statements.
NOTE 6 - PROPERTY, PLANT AND EQUIPMENT
At December 31, 1998, property, plant and equipment consisted of the following:
NOTE 7 - LEASES
Building $ 135,000
Furniture and equipment 986,892
Automobiles 535,161
Leasehold improvements 97 597
1,754,650
Less accumulated depreciation
and amortization 1 198 771.
556,429
Land 230.444
•
- 10 -
$ 786 479
Catholic Charities leases (as lessee) both office space and residential units used in the Comprehensive
Services for Senior Citizens, Family and Community Services programs under noncancellable operating
leases expiring at various dates through 2009, some of which provide for renewals subject to renegotiation.
Catholic Charities also leases equipment under capital leases that expire at various dates to 2001.
• •
CATHOLIC CHARITIES OF 1HE. DIOCESE OF HONOLULU
NOTES TO FINANCIAL STATEMENTS - continued
DECEMBER 31, 1998
NOTE 7 - LEASES - continued
Included in property, plant and equipment are the following amounts related to capital leases:
Furniture and equipment $ 230,979
Less accumulated amortization 97.337
Future minimum lease payments under noncancellable operating and capital leases and the present value of
future minimum capital lease payments at December 31, 1998 are as follows:
Capital Operating
Year ending December 31, Leases Leases
1999 $ 76,334 192,663
2000 64,846 157,652
2001 45,404 135,066
2002 10 220
2003 2,210
Thereafter 9.393
Total minimum lease payments
I ess amounts representing interest
at 7.5% to 10.5%
Obligation under capital leases
Annual rental expense included in occupancy expense on the statement of functional expenses for 1998 was
as follows:
Minimum rentals under noncancellable
operating leases $ 192,663
Related party rentals (Note 11) 240,185
Other 160.733
186,584 507.204
39.362
S 147.222
$ 1 33.642
$ 593,581
CATHOLIC CHARfITIS OF THE DIOCESE OF HONOLULU
NOTES TO FINANCIAL STATEMENTS - continued
DECEMBER 31, 1998
NOTE 7 - LEASES - continued
Maturities of capital lease obligations for each of the five years succeeding December 31, 1998 are as
follows:
Year ending December 31
1999 71,302
2000 58,230
2001 17,690
2002
2003 -
NOTE 8 - RESTRICTIONS ON NET ASSETS
At December 31, 1998, temporarily restricted net assets were primarily restricted to the following programs
and will be considered released from donor restrictions when expenses are incurred which satisfy the
restricted purposes:
Program activities
Family services $ 766,251
Elderly services 1,297,422
Immigration services 111,186
Community services 5R2 059
Permanently restricted net assets consist of endowment fund investments to be held indefinitely, the income
from which is expendable to support all program services.
NOTE 9 - PENSION PLAN
• •
$775691$
Catholic Charities' non -contributory defined contribution pension plan covers all employees who meet the
age and length of service requirements specified in the plan. Employer contributions to the plan are made at
the discretion of the Board of Directors. For the year ended December 31, 1998, contributions were based
on six percent of eligible salaries and wages and amounted to approximately $363,000, which have been
included in employee benefits in the accompanying statement of functional expenses.
- 12 -
• •
CATHOLIC CHARITIES OF THE DIOCESE OF HONOLULU
NOTES TO FINANCIAL STATEMENTS - continued
DECEMBER 31, 1998
NOTE 10 - BANK LINES OF CREDIT
Catholic Charities has lines of credit with two commercial banks totaling 3250,000. Advances bear interest
at 1/2% above the banks' prime or base rates, and are secured by accounts receivable, inventory, furniture.
fixtures and equipment. There were no outstanding borrowings under these arrangements at December 31,
1998.
The terms of the lines of credit provide, among other things, for restrictions on additional borrowings, fixed
asset additions, or the making of loans or advances. The terms also require the maintenance of a specified
debt to net worth ratio, the furnishing of periodic financial statements, and the maintenance of insurance
coverage.
' NOTE 11 - RELATED PARTY TRANSACTIONS
Catholic Charities' note payable to the Roman Catholic Church in the State of Hawaii bears interest at 7%
and is due on demand.
Certain land and buildings used by Catholic Charities for program and supporting services are owned by the
Roman Catholic Church in the State of Hawaii, and Catholic Charities pays no rent for the use of such
premises. The fair value of such rent, approximately $240,000 for the year ended December 31, 1998. has
been reflected in the financial statements as a contribution from the Diocese and as occupancy expense.
NOTE 12 - YEAR 2000 ISSUE
Catholic Charities could be adversely affected if the computer system it uses and those used by significant
third parties (e.g. vendors, customers, third party administrators, etc.) do not properly process and calculate
date - related information and data This is commonly known as the "Year 2000 (Y2K) Issue ". Management
is assessing its computer' systems and business processes and intends to initiate actions to address the Y2K
needs identified. Management is also assessing the actions being taken by significant third parties that
interface with Catholic Charities. There can be no assurance that there will not be a material adverse effect
on Catholic Charities if its actions and /or those of related third parties fail to address all significant issues in
a timely manner.
The costs of Catholic Charities' Y2K compliance efforts are expensed as incurred and are being funded with
cash flows from operations. At this time, the costs of these efforts are not expected to be material to
Catholic Charities' financial position or the results of its operations in any given period.
Time and cost estimates are based on currently available information. Actual results could differ from those
estimated.
- 13 -
CATHOLIC CHARITIES OF7HE DIOCESE OF HONOLULU
SCHEDULE OF EXPENDITURES OF IEDERAL AWARDS
YEAR ENDED DECEMBER 31, 1998
Federal Grantor/Pass-through
Grantor/Program Tide
Department of Health and Human Services
Passed through City and County of Honolulu
Department of Community Services
State and Community Programs on Aging Grants
Preventive Health Services
Passed through State of Hawaii
Department of Labor and Industrial Relations -
Office of Community Services
Refugee and Entrant Assistance Programs Social Services
Department of Human Services
Child Abuse and Neglect Grant
University of Hawaii
Comprehensive Community Mental Health Services for
Children with Serious Emotional Disturbances
Denotes a major program.
See accompanying note to Schedule of Expenditures of Federal Awards.
- 14 -
Federal
CFDA Grant Federal
No. Number Eroendit
93.044
93.043
C -57068 S 49,741
C-65659 37,574
C -57108 105,945
C-64629 99,857
C -57138 20,116
C65649 199 182
332,415*
C -57148 7,980
C-64699 7,
15268
93.566 OCS- POS-98 -48 22,582
OCS -POS -99-48 22.640
45, 222
93.669 DHS- 97 -CLTCB -6178 154,498
DHS- 99 -CLTCB -7174 159,132
313 630*
93.104 PC) #9584014 45`17
5 HS5 SM516L1-02
•
A
CATHOLIC CHARIT OF THE DIOCESE 4111 NOLULU
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS - continued
YEAR ENDED DECLAIMER 31, 1998
Federal Grantor /Pass - through
Granmr/Proeam Title
Department of Housing and Urban Development
Passed through Catholic Charities - USA
Housing Counseling Assistance Program
Passed through City' and County of Honolulu
Department of Community Services
Community Development Block Grant
Passed through State of Hawaii
Department of Human Services
• Emergency Shelter Grant Programs
Passed through City and County of Honolulu
Department of Community Services
Emergency Shelter Grant Programs
Passed through City and County of Honolulu
Depan rent of Community Services
Supportive Housing Program
Department of State
Passed through United States Catholic Conference
Reception and Placement Program
Federal Emergency Management Agency
Passed through Hawaii Community Service Center
Emergency Food Shelter Program
' Denotes a major program.
See accompanying note to Schedule of Expenditures of Federal Awards.
- 15 -
Federal
CFDA Grant
No Number
14.169
14.218
14.231
14.231
14235
NONE
83.523
Federal
Exnenditureg
NONE S 31903
F- 38025(A) 109 758
ESGP AGREEMENT 97 17,739
F61258 40,000
F-61278. 17 545
75 284
C -54867 109 876
NONE 7 627
NONE 85.196
S 1.171,896
CATHOLIC CHARrlIFS OF IDE DIOCESE OF HONOLULU
NOTE TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
DECEMBER 31, 1998
BASIS OF PRESENTATION
• •
4 •
The accompanying schedule of expenditures of federal awards includes the federal grant activity of Catholic
Charities of the Diocese of Honolulu and is presented on the accrual basis of accounting The information
in this schedule is presented in accordance with the requirements of OMB Circular A -133 Audit of States
Local Governments, and Non -Profit Organzations.
- 16 -
S
3536 HARDING AVENUE
SUITE 605
HONOLULU, HAWAII 961316
To the Board of Directors
Catholic Charities of the Diocese
of Honolulu
Honolulu, Hawaii
• •
CHOO, OSADA & LEE CPAs. INC.
CERTIFIED PUBLIC ACCOUNTANTS
REPORT ON COMPLIANCE AND INTERNAL CONTROL OVER FINANCIAL
REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED
IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
We have audited the financial statements of Catholic Charities of the Diocese of Honolulu (a nonprofit
corporation) as of and for the year ended December 31, 1998, and have issued our report thereon dated
May 14, 1999. We conducted our audit in accordance with generally accepted auditing standards and the
standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States.
Compliance
As part of obtaining reasonable assurance about whether Catholic Charities of the Diocese of Honolulu's
financial statements are free of material misstatement, we performed tests of its compliance with certain
provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and
material effect on the determination of financial statement amounts. However, providing an opinion on
compliance with those provisions was not an objective of our audit and, accordingly, we do not express
such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be
reported under Government Auditing Standards.
Internal Control Over Financial Reporting
In planning and performing our audit, we considered Catholic Charities of the Diocese of Honolulu's
internal control over financial reporting in order to determine our auditing procedures for the purpose of
expressing our opinion on the financial statements and not to provide assurance on the internal control
over financial reporting. Our consideration of the internal control over financial reporting would not
necessarily disclose all matters in the internal control over financial reporting that might be material
weaknesses. A material weakness is a condition in which the design or operation of one or more of the
internal control components does not reduce to a relatively low level the risk that misstatements in
amounts that would be material in relation to the financial statements being audited may occur and not be
detected within a timely period by employees in the normal course of performing their assigned
functions. We noted no matters involving the internal control over financial reporting and its operation
that we consider to be material weaknesses.
_17_
TELEPHONE 18001 734 -1921
4
Honolulu, Hawaii
May 14, 1999
• •
This report is intended for the information of the Board of Directors, management, and the federal awarding
agencies and pass - through entities. However, this report is a matter of public record, and its distribution is
not limited.
C4 4t c z 42, C 0i2 .
18-
3536 HARDING AVENUE
SUITE 605
HONOLULU. HAWAII 96816
To the Board of Directors
Catholic Charities of the Diocese
of Honolulu
Honolulu, Hawaii
• •
CHOO, OSADA &I FF, CPAs, INC.
CERTIFIED PUBLIC ACCOUNTANTS
- 19 -
TELEPHONE 1 -1921
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO
EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE
WITH OMB CIRCULAR A -133
Compliance
We have audited the compliance of Catholic Charities of the Diocese of Honolulu with the types of
compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A -133
Compliance Supplement that are applicable to each of its major federal programs for the year ended
December 31, 1998. Catholic Charities of the Diocese of Honolulu's major federal programs are
identified in the summary of auditor's results section of the accompanying schedule of findings and
questioned costs. Compliance with the requirements of laws, regulations, contracts and grants applicable
to each of its major federal programs is the responsibility of Catholic Charities of the Diocese of
Honolulu's management. Our responsibility is to express an opinion on Catholic Charities of the Diocese
of Honolulu's compliance based on our audit.
We conducted our audit of compliance in accordance with generally accepted auditing standards; the
standards applicable to financial audits contained in Government Auditing Standards issued by the
Comptroller General of the United States; and OMB Circular A -133 Audits of States, Local
Governments, and Non -Profit Organizations. Those standards and OMB Circular A -133 require that we
plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of
compliance requirements referred to above that could have a direct and material effect on a major federal
program occurred. An audit includes examining, on a test basis, evidence about Catholic Charities of the
Diocese of Honolulu's compliance with those requirements and performing such other procedures as we
considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our
opinion. Our audit does not provide a legal determination on Catholic Charities of the Diocese of
Honolulu's compliance with those requirements.
In our opinion, Catholic Charities of the Diocese of Honolulu complied, in all material respects, with the
requirements referred to above that are applicable to each of its major federal programs for the year
ended December 31, 1998.
Internal Control Over Compliance
The management of the Catholic Charities of the Diocese of Honolulu is responsible for establishing and
maintaining effective internal control over compliance with requirements of laws, regulations, contracts
and grants applicable to federal programs. In planning and performing our audit, we considered Catholic
Charities of the Diocese of Honolulu's internal control over compliance with requirements that could
have a direct and material effect on a major federal program in order to determine our auditing
procedures for the purpose of expressing our opinion on compliance and to test and report on internal
control over compliance in accordance with OMB Circular A -133.
We noted a matter involving the internal control over compliance and its operation that we consider to be
a reportable condition. Reportable conditions involve matters coming to our attention relating to
significant deficiencies in the design or operation of the internal control over compliance that, in our
judgment, could adversely affect Catholic Charities' ability to administer a major federal program in
accordance with the applicable requirements of laws, regulations, contracts, and grants. A reportable
condition is described in the accompanying schedule of findings and questioned costs as item 98 -1.
A material weakness is a condition in which the design or operation of one or more of the internal control
components does not reduce to a relatively low level the risk that noncompliance with applicable
requirements of laws, regulations, contracts and grants that would, be material in relation to a major
federal program being audited may occur and not be detected within a timely period by employees in the
normal course of performing their assigned functions. Our consideration of the internal control over
compliance would not necessarily disclose, all matters in the internal control that might be reportable
conditions and accordingly, would not necessarily disclose all reportable conditions that are also
considered to be material weaknesses. However, we believe that the reportable condition described above
is not a material weakness.
This report is intended for the information of the Board of Directors, management and the federal
awarding agencies and pass - through entities. However, this report is a matter of public record and its
distribution is not limited.
Honolulu, Hawaii
May 14, 1999
• •
- 20 -
4 •
I
Federal Awards
•
CATHOLIC CHARITIES OF 1138 DIOCESE OF HONOLULU
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED DECEMBER 31, 1998
Section I - Summary of Auditor's Results
Financial Statements
Type of auditor's report issued:
Internal control over financial reporting:
Material weaknesses identified? yes X no
Reportable conditions identified
aot considered to be material weaknesses? yes X none reported
Noncompliance material to financial statements noted? yes X no
Internal Control over major programs-
Material weaknesses identified?
-
Reportable conditions identified
not considered to be material weaknesses?
Type of auditor's report issued on compliance for
major programs: unqualified
Any audit findings disclosed that are required to be
reported in accordance with Circular A -133,
Section .510(a)? X yes no
Identification of major programs:
CFDA Number
93.044 State and Community Programs on Aging Grants
93.669
Dollar threshold used to distinguish between
Type A and Type B programs:
Auditee qualified as low -risk auditee?
Section II - Financial Statement Findings
No matters were reported.
•
unqualified
yes X no
Name of Federal Program or Cluster
Child Abuse and Neglect Grant
X yes none reported
S 300.000
X yes no
• •
CATHOLIC CHARITIES OF THE DIOCESE OF HONOLULU
SCHEDULE OF FINDINGS AND QUESTIONED COSTS - continued
YEAR ENDED DECEMBER 31, 1998
Section $ - Federal Award Findings and Questioned Costs
Finding 98-1
Federal program: All
9 •
Criteria: Catholic Charities is required to identify all Federal awards received and expended in its various
programs.
Conditions: Two contracts containing federal awards were not listed in the schedule of expenditures of
federal awards. Additionally, expenditure totals on the schedule did not agree with related detail records.
Recommendation: The schedule of expenditures of federal awards should be reviewed for completeness
and accuracy and copies of all contracts should be obtained by Administrative Services.
PRIOR YEAR FINDINGS
Catholic Charities resolved all findings for the year ended December 31, 1997, except for a finding that is
repeated and has been rcported to the management of Catholic Charities of the Diocese of Honolulu as item
number 98 -1.
-22-
• 9 • •
N CATHOLIC
CHARITIES the Diocese of Honolulu
Board of Directors
Most Reverend
Francis X. Di Lorenzo'
President
Sandra Ohara -
Board Chair
Cathy Sekiguchi
Vice - Chair
Sharon Weiner
Secretary
Robert Tong
Treasurer
David Bello
Rev. John Bolin, SW
Mary Lou Brogan
William Burton'
Cliff Cisco
Ray Depa
Rose Domondon•
Brandt Farias
Rev. Clarence L. Fisher
Gino L. Gabrio'
William Gilardy
Kent M. Keith
Sr. Alicia Damien Lau, OSF
Marianita Lopez
Michael Y. Magaoay
Rev. Raymond Malley, SM
Lila Maranlz
William Powell'
Rev. Gary Secor
Douglas C. Smith
Michael Tikms
Pauline Ventura
Roger J. Wall
James Walsh
Rosemary Zais
Executive Staff
Jerome E. Rauckhorst'
Diocesan Director
Morris Masuda
CCCS Executive Director
Stella M. Q. Wong
CCES Executive Director
Ana Rosal
CCFS Executive Director
Sr. Earnest Chung, MM
CC'S Executive Director
• Trustee
250 Vineyard Street / Honolulu, Hawaii 96813-2495 / (808) 537 -6321 / Fax (808) 523 -8773
July 20, 1999
Choo, Osada & Lee, CPAs, Inc.
Certified Public Accountants
3536 Harding Avenue, Suite 605
Honolulu, Hawaii 96816
Dear Sirs:
As part of your audit of the records of Catholic Charities of the Diocese of
Honolulu, you have issued an independent auditor's report in compliance with
specific requirements applicable to nonmajor federal award program
transactions.
The report cited a recommendation that "the schedule of expenditures of
federal awards should be reviewed for completeness and accuracy and copies
of all contacts should be obtained by Administrative Services ".
We will reinforce the procedure of reviewing documents prepared for the
auditors for completeness and accuracy. Additionally, we will also reinforce
the procedure that copies of all contracts be obtained by Administrative
Services.
If you have any questions regarding our response, please do not hesitate to
contact us.
Very truly yours,
E. Ra ckhorst
Diocesan Director
— 23 —
COMMUNITY SER'
IMMIGRANT SERV
ELDERLY SERVICE
FAMILY SERVICES
r •
• S
CATHOLIC CHARITIES OF lab,
. DIOCESE OF HONOLULU
FINANCIAL STATEMENTS
AND
ADDITIONAL INFORMATION
YEAR ENDED DECEMBER 31, 1997
(With Independent Auditors' Reports
Required by OMB Circular A -133)
q •
TABLE OF CONTENT'S
• •
Independent Auditors' Report on Compliance and Internal Control
Over Financial Reporting Based on an Audit of Financial Statements
in Accordance with Government Auditing Standards
Independent Auditors' Report on Compliance with Requirements
Applicable to Each Major Program and Internal Control Over
Compliance in Accordance with OMB Circular A -133
Schedule of Findings and Questioned Costs
Independent Auditors' Combined Report on the Basic
Financial Statements and Additional Information 1
Financial Statements
Statements of Financial Position 2
Statement of Activity 3 - 4
Statement of Functional Expenses 5
Statements of Cash Flows 6
Notes to Financial Statements 7 - 13
Additional Information
Schedule 1 - Schedule of Expenditures of Federal Awards 14 - 15
Schedule 2 - Schedule of State Awards - Department of Health 16
17 -18
19 -20
21 -22
Response of Catholic Charities of the
Diocese of Honolulu 23
C
3536 HARDING AVENUE
SUITE 605
HONOLULU. HAWAII 96616
To the Board of Directors
Catholic Charities of the Diocese of Honolulu
Honolulu, Hawaii
Honolulu, Hawaii
May 5, 1998
• •
CHOO. OSADA as LEE. CPAS. INC.
CERTIFIED PUBLIC ACCOUNTANTS
• ' INDEPENDENT AUDITORS' COMBINED REPORT ON THE BASIC
FINANCIAL STATEMENTS AND ADDITIONAL INFORMATION
Q
TELEPHONE 16081 734 -1921
We have audited the accompanying statements of financial position of Catholic Charities of the Diocese of
Honolulu (a nonprofit corporation) as of December 31, 1997 and 1996, and the related statements of cash
flows for the years then ended, and the statements of activity and functional expenses for the year ended
December 31, 1997. These financial statements are the responsibility of the management of Catholic
Charities of the Diocese of Honolulu. Our responsibility is to express an opinion on these financial
statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards, and the standards
applicable to financial audits contained in Government Auditing Standards issued by the Comptroller
General of the United States. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material misstatement. An audit
includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used and significant estimates made
by management, as well as evaluating the overall financial statement presentation. We believe that our audit
provides a reasonable basis for our opinion.
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial
position of Catholic Charities of the Diocese of Honolulu as of December 31, 1997 and 1996, its cash flows
for the years then ended, and the changes in its net assets for the year ended December 31, 1997 in
conformity with generally accepted accounting principles.
0
In accordance with Government Auditing Standards, we have also issued a report dated May 5, 1998, on
our consideration of Catholic Charities of the Diocese of Honolulu's internal control over financial reporting
and our tests of its compliance with laws and regulations, contracts and grants.
Our audit was made for the purpose of forming an opinion on the basic financial statements of Catholic
Charities of the Diocese of Honolulu taken as a whole. The accompanying additional information on pages
14 to 16 is presented for purposes of additional analysis, and, for the information on page 14 and 15, as
required by U.S. Office of Management and Budget Circular A -133, Audits of States, Local
Governments and Non -Profit Organizations, and is not a required part of the basic financial statements.
Such information has been subjected to the auditing procedures applied in the audit of the basic financial
statements and, in our opinion, is fairly presented in all material respects in relation to the basic financial
statements taken as a whole.
C oo; c'- a-ale ._ L �t , (Azc , A .
-1-
Cash and cash equivalents $ 2,807,460 2,765,936
Investments 1,185,277 389,206
Receivables
Government grants 834,120 1,195,811
Bequests - 213
Program service fees and other, net of allowance
for doubtful accounts of $1,199 and $1,149
in 1997 and 1996, respectively 97,171 116,166
Premiers to give 413,716 -
Property, plant and equipment 842,056 476,006
Prepaid expenses and other assets 118.266 106.595
CATHOLIC CHARI IIIL THE DIOCESE OF HONOLULU •
STATE4IENTS OF FINANCIAL POSITION
DECEMBER 31, 1997 AND 1996
' ASSEth
LIABILITIES AND FUND BALANCES
The accompanying notes are an integral part of these financial statements.
- 2 -
1997' 1996
$ 6 298.066 5,049.933
Liabilities
Note payable to the Roman Catholic Church
in the State of Hawaii $ 366,402
Obligations under capital leases 135,878 26,390
Accounts payable 328,002 221,763
Advance from the Roman Catholic Church
in the State of Hawaii 76,976 104,049
Revenue received in advance 312,482 553,056
Accrued liabilities 179.378 180.560
1.399.118 1.085.818
Net assets (deficit)
Unrestricted
Undesignated ( 36,466) ( 30,020)
Designated 760,005 621,771
Property, plant and equipment 345,985 454,827
Temporarily restricted 2,829,424 1,917,537
Permanently restricted 1.000.000 1,000 000
4,898 948 3.964.115
$ 6.298.066 5,049,933
•
•
Public support and revenue
Public support
Contributions (including support from
fund raising activities of $454,225
y in 1997 and $447,762 in 1996) S 391,860 336,691 - 728,551 628,429
Non - monetary contributions (including
donated materials of S 5,087
in 1997 and $3,996 in 1996) 66,262 66,262 77,331
Indirect contributions
Aloha United Way 650,214 - 650,274 646,691
se Catholic Diocese of Honolulu 297,835 198,511 - 496,346 486.173
United States Catholic Conference 2,450 - 2,450 4,025
Catholic Charities USA 764,125 764,125 49,252
Government grants 64.401. 64 401 12,918
1,408,681 .1,7_0_171 7.772 409 1.904.819
✓ Revenue
Government contracts 8,394,212 - - 8394,212 7,566,821
Program service fees 324,518 70,748 395.266 559.006
Project Income 98,415 - 98,415 73,037
Investment income - 28,962 106,814 135,776 124,016
Other 16,565 - 16,565 21,593
le
Realized and unrealized gain (loss) on investments -
117 561. 117,561. ( 73,602)
62 7 295 123 9.157,795 8.270.871
10,271,353 1,658,851 11,930,204 10,175,690
toe Net assets released from restrictions
Satisfaction of usage restrictions 746.964 ( 746 964)
Total public support and revenue $ 11,018317 911.887 I 1 930 204 10.175,690
v
se
4
STATEMENT OF ACTIVITY
YEAR ENDED DECEMBER 31, 1997
(With Summarised FTnanclaldnforrnnllon for 1996)
The accompanying notes are an integral part of these financial statements,
Temporarily Permanently 1997 1996
Unrestricted Restricted Restricted lQta) jai
V
V
v
V
I •
STATEMENT OF AC17V1 Y - continued
YEAR ENDED DECEMBER 31, 1997
(With Summarized Financial Information for 1996)
V Expenses
Program services
Comprehensive services for senior citizens S 2,159,893
Child protection 1,003,954
Counseling and youth services 309,473
Residence for birth parents 310,722
Residence for mentally ill 109,275
Cultural transition 389,325
Adoption 178,613
Therapeutic foster care 3,741,013
Weinberg Kokua/poor fund 70,656
V Shelter for homeless 776,171
Intensive home -based services 236,712
Home and community-based services 756,209
Disaster response 79,790
Care -A- Van/Food Dank . 64.457
10.186.263
Supporting services
Management and general 696,567
Fundraising 112 541
809.108
Total expenses J0.995371
Increase in net assets 22,946 911,887
Net assets, at beginning of year, as restated 1.046.578 1.917.537
tv Net assets, at end of year S 1.069.524 7 829.424
The accompanying notes are an Integral part of these financial statements.
Temporarily Permanently 1997 1996
Unrestricted Restricted Restricted Total MLA
2,159,893 2,146,681
1,003,954 596)27
309,473 349,698
310,722 275,357
109,275 110,287
389,325 523.527
178,613 169,797
3,741,013 2,918,475
70,656 59,194
776,171 1,157,720
236,712 253,118
756,209 403,163
79,790 51,015
4.457 41.760
10.186 263 9. 056,519
696,567 695.426
112.541 91.363
809 108 786.789
14.995.371 9.843.308
934,833 332,382
7,000.000 3.964,111 3.631.733
1.000.000 4,898,94' 64.115,
6
•
•
c.rnlouc CIURnn OrT71L MCCDSE or HONOLULU
576173 1X7 of n r'CnONAL Qr()150
YEAR INDDO DECEMBER M. MI
031a S.nnvind Im.vw W .nnelen le 19911
Salarke
Employee benerm
Payroll uerr
Tmal ubrkr and related
tutMe
The mentry r ylne urn are an M9tfn1 pen of here Droves Iuteena.
Con9eehenlne Couvelby Rot-knee Reldece
Soviets and For For
For Senior Child youth Birth Mentally
Chinni 00.1051t1 _ham ,Jp_
Pvmm 9n.kn
3 1,241.415 511.103 166,421 176.191 47.911 131.019 117,990 2,160,191
730.342 61.115 21,190 31.215 1197 22.260 13.141 241,121
131_411 19111 76.211 _11102 _338 12,212 _1L721 IT1612
1.610.444 679,722 209.043 213.912 37,617 115 101 133,911 2.779,631
PrereOmul Feu 27,131 236.993 1,162 2,724 460 1.950 960 31.524
Supplier 113.301 ' 6.350 2402 11.411 36 6,036 1.124 236.993
Telephone 19.551 5.991 1.514 2.111 161 7.410 2.060 23.114
'Drupe and ahlryml 1.706 726 505 563 39 673 793 4.659
Oren 151.549 13.711 11.457 57.9 :1 47,151 29.125 9.561 257.609
Rr' al EC mrlmrmme of ryulymenl 32.341 7.117 2.411 111 470 2.117 2.052 11.620
PrMIn) and publknkn 9.674 2,054 1,017 2,161 4 2,609 224 5.952
Travel and tampon/Hon 164,271 11016 591 6,636 991 9,101 3.411 11175
Conlennen, umrmbm and meningt 171 1623 1,190 291 15 1.015 566 7,765
Spectre inhume to Mlrtluah 12.316 • 33,341 4,707 • 3.161 • 210.711
Avert and run
Mherllrnerm _14]y _SIB ...1.121 1191 125.2 5.111 1.617 11 97I
Taal operate before leopeny
related raptures 2.151,731 1.000,102 109,465 307,699 101.44 315,011 177,772 3.699,411
Deperrlebn and rmenlulien 6,971 2.701 1 3,025 731 3,669 141 39.716
Inman .--1.112 y1 • 61e -_ I.MO
$ L199692 2.091.12 222471 112211 12122.2 119225 71.1ll 1.711.011
• Intensive Hoene ant Care -A
Tlnpenk Weinberg Shelter Hoene. Community. Van
Cohan! Foner KobJPeor For Dared Based Diune Feed Mrmpnne 1977 1
2n7RIikJ Ad2also S Fond Hmtkil Inku. _ 11=1 .BSR9_, tend Curd fimuhhu 71111 7
61.130
2,126
•
70,654
22.019
373.129 171.142 130,111
56,222 11.162 7.111
39765 _16112 7.113
169.114 207.419 715,114
13,105
6.611
_UM
60.021
59e Se..lm
246.334 24.233 6.513.713 5.76
27.256 1,001 767,312 77
JL452 .1602 SKI JD
321.559 29.117 7.107.777 7,07'
19.161 1,013 2.111 422 52,610 9.154 199,119 231
16,451 1.907 450 201 20,969 11.915 361.693 316
4.997 1.571 1.125 3.713 10.167 1.117 11,471 96
1.017 79 113 95 2.191 10.0,0 riUl 19
131.050 12.119 1.669 7.070 139.111 1.359 990.111 1.011
2.170 3,274 615 (121 6.256 1.157 71,511 61
3,439 320 410 350 4.901 19.606 34.939 16
30,760 6.011 1,736 2,699 31.277 2.665 165,916 AI
11.117 ( 574) 154 519 12,371 4.511 11,145 3!
31,110 • 1.627 • • 101.606 III
2.426 2:
.1.722 1010 _1.222 21.1.1 _127111 _Li11 __ma ..14!
773,362 135,916 755.174 79.591 661.313 112,511 10.116,739 9.191
2197 716 115 199 61157 26.231 152.669 III
12 _LUl _l.ffiI _I
11L171 229121 221194 22219 2117 MALI 113.19 10.991.111 L061.
V a
• •
CATHOLIC CHARIT. ES Or THE DIOCESE OF HONOLULU
STATEMENTS OF CASH FLOWS
YEARS ENDED DECEMBER 31, 1997 AND 1996
1997 1996
' Cash flows from operating activities
Increase in net assets $ 934,833 332,382
Adjustments to reconcile change in net assets
to net cash provided by operating activities
Depreciation and amortization 152,669 141,274
Reali7Pd and unrealized gain on investments ( 117,561) ( 26,398)
Impairment of investment in real estate - 100,000
Decrease (increase) in receivables ( 32,817) 506,953
Decrease (increase) in prepaid expenses and other assets ( 11,671) 134,141
Increase (decrease) in accounts payable and accrued liabilities 77,984 ( 212,073)
Decrease in revenue received in advance ( 240,574) ( 85,381)
Net cash provided by operating activities 762,863 890,898
Cash flows from investing activities
Proceeds from sale of investments 503,086 405,910
Purchase of investments (1,181,597) ( 70,079)
Payments for equipment ( 28,822) ( 315,889)
Net cash provided (used) by investing activities ( 707,333) 19,942
Cash flows from financing activities
Principal payments on capital lease obligations ( 15,408) ( 6,729)
Proceeds from long term borrowing 1,402
Net cash used by financing activities C 14.006) ( 6 729)
Net increase in cash and cash equivalents 41,524 904,111
Cash and cash equivalents at beginning of year 2,765,936 1.861,825
Cash and cash equivalents at end of year 5 2.807 460 2 765 936
Supplemental disclosure of cash flow information
Cash paid during the year for
Interest $ 5,963 4,263
Schedule of noncash investing and financing activities
Contributions of investments in marketable securities
and real estate $ -
Equipment acquired under capital lease obligations 124,895
Land and equipment acquired with note payable 365,000
The accompanying notes are an integral part of these financial statements.
- 6 -
647,439
• •
CATHOLIC CHARITIES OF THE DIOCESE OF HONOLULU
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 1997
6 S
NOTE 1 - ORGANIZATION, SUMMARY OF SIGNIFICANT ACCOUNTENG POLICIES AND USE OF
• ACCOUNTING ESTIMATES
Organization
Catholic Charities of the Diocese of Honolulu (Catholic Charities) is a voluntary nonprofit corporation. Its
trustees are the Bishop of the Roman Catholic Church in the State of Hawaii and other persons who are
appointed by the Bishop. Its principal purpose as presented in the preamble to its bylaws is described in the
following words:
"Catholic Charities of the Diocese of Honolulu is an expression of the servant Church, guided by Scripture
and Catholic social teaching. In charity and justice it seeks to identify and respond to the needs of persons
in Hawaii, at all times respecting those persons served as equals. Its mission and that of its affiliate agencies
(Catholic Charities Family Services, Catholic Charities Elderly Services, Catholic Charities Immigrant
Services, and Catholic Charities Community Services) is to provide service to those in need, to advocate for
justice in societal structures and to empower the entire church and all people of good will to do the same. It
seeks to exercise its mission with individuals, families and communities of every religion, race, and ethnic
origin."
Contributions
Contributions received are recorded as unrestricted, temporarily restricted, or permanently restricted
support depending on the existence and /or nature of any donor restrictions. Contributions are recognized
when the donor makes a promise to give to Catholic Charities that is, in substance, unconditional.
Recognition of donor restrictions
Donor - restricted support is reported as an increase in temporarily or permanently restricted net assets
depending on the name of the restriction. When a restriction expires, temporarily restricted net assets are
reclassified to unrestricted net assets.
Cash and cash equivalents
For the purposes of the statement of cash flows, Catholic Charities considers all highly liquid debt securities
purchased with a maturity of three months or less to be cash equivalents.
Investments
Marketable securities included in investments are stated at fair value. Real estate included in investments
are recorded at fair value. Gains or losses on the sale of marketable securities are recognized on an average
cost basis:
Property, plant and equipment
Owned property, plant and equipment is stated at cost or at fair value at date of donation. Major renewals
and betterments are charged to the property accounts while replacements, maintenance, and repairs which
do not extend the lives of assets are charged to operations.
-7-
• •
CATHOLIC CHARITIES OF THE DIOCESE OF HONOLULU
NOTES TO FINANCIAL STATEMENTS - continued
DECEMBER 31, 1997
NOTE 1 - ORGANIZATION, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND USE OF
ACCOUNTING ESTIMATES - continued
Pronertv, plant and 'equipment - continued
Equipment under capital leases is stated at the lower of the present value of minimum lease payments at the
beginning of the lease or fair value at the inception of the lease.
Owned property, plant and equipment is depreciated using the straight -line method over the estimated useful
lives of the assets as follows:
Furniture and equipment 3 to 5 years
Automobiles 5 years
Leasehold improvements 15 years
Equipment under capital leases is included in the statement of financial position and amortized over the
lesser of the lease term or the estimated useful life of the related asset. -
Certain property items acquired with government grant support that must be returned after the grant period
are excluded from the financial statements.
Donated materials
Donated materials are reflected as contributions at their estimated values at date of receipt.
Public support and revenue
All public support and revenue is considered available for unrestricted use, unless specifically restricted by
the donor or the terms of the grant
Income taxes
lrholic Charities is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue
Code and is classified as an organization that is not a private foundation by the Internal Revenue Service.
Catholic Charities is also exempt from Hawaii income taxes.
Financial information for 1996
The accompanying statements of activity and functional expenses include prior year summarized information
in total but not by net asset class or functional category. Such information does not include sufficient detail
to constitute a presentation in conformity with generally accepted accounting principles. Accordingly, such
information should be read in conjunction with Catholic Charities' financial statements for the year ended
December 31, 1996, from which the summarized information was derived.
Use of estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires
management to make estimates and assumptions that affect the reported amounts of assets and liabilities and
disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts .
of revenues and expenses during the reporting period. Actual results could differ from those estimates.
-8-
CATHOLIC CHARTTT S OF THE DIOCESE OF HONOLULU
NOTES TO FINANCIAL STATEMENTS - continued
DECEMBER 31, 1997
NOTE 2 - CASH AND CASH EQUIVALENTS
* Cash consists primarily of deposits with Hawaii banks.
At December 31, 1997, cash deposits not covered by federal insurance amounted to approximately
$2,820,000.
NOTE 3 - INVESTMENTS
• •
At December 31, 1997, the aggregate cost and market value of investments was as follows:
Government bond funds $ 473,813 485,744
Corporate bonds 55,391 55,697
Equity securities funds 568 362 643.836
Investment income included on the statement of activity for 1997 consisted of the following:
Interest and dividends
I Piss custodial and investment advisory fees
NOTE 4 - UNCONDITIONAL PROMISES TO GIVE
At December 31, 1997, unconditional promises to give are as follows:
Cost
$ 1.097,566 1,185,277
$ 141,435
5,659
$ 135 776
Receivable in two years $ 320,325
Receivable in four years 160.162
480,487
Less amount representing discount at 5.5% 66.771
Present value of unconditional promises to give $ 413.716
- 9 -
Fair
Value
a
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• •
CATHOLIC CHARrr1FS OF i i - i1: DIOCESE OF HONOLULU
NOTES TO FINANCIAL STAltrMErNTS - continued
DECEMBER 31, 1997
NOTE 5 - INTEREST IN CHARITABLE TRUSTS
- ' A donor has established a tnut which gives Catholic Charities a partial interest in trust assets after the death
of the trust's beneficiaries. Management believes that the present value of the estimated future proceeds
from this partial interest is not considered material to the financial statements.
NOTE 6 - PROPERTY, PLANT AND EQUIPMENT
At December 31, 1997, property, plant and equipment consisted of the following:
Building $ 135,000
Furniture and equipment 901,481
Automobiles 476,235
J ra'ehold improvements 97,597
1,610,313
J its accumulated depreciation
and amortization 998 257
612,056
Land 230,000
NOTE 7- LEASES
Catholic Charities leases (as lessee) both office space and residential units used in the Comprehensive
Services for Senior Citizens, Family and Community Services programs under operating leases expiring
through 2009, some of which provide for renewals subject to renegotiation. Catholic Charities also leases
equipment under capital leases that expire at various dates to 2001.
Included in property, plant and equipment are the following amounts related to capital leases:
Furniture and equipment $ 173,745
Less accumulated amortization 36.193
- 10 -
$ 842.056
$ 137.552
NOTE 7 - LEASES - continued
• •
CATHOLIC CHARITIES OF THE DIOCESE OF HONOLULU
NOTES TO FINANCIAL STAILMENTS - continued
DECEMBER 31, 1997
Future minimum lease payments under noncancellable operating and capital Leases and the present value of
future minimum capital lease payments at December 31, 1997 are as follows:
Year ending Dezember 31,
1998 $ 52,976 180,186
1999 54,192 159,976
2000 40,222 124,009
2001 33,396 106,304
2002 - 10,220
Thereafter 11.603
Total minimum lease payments
Less amounts representing interest
at 7.5% to 10.5%
Obligation under capital leases
Year ending December 31,
Capital Operating
Leases Leases
180,786 592.298
44.908
$ 135.878
Annual rental expense included in occupancy expense on the statement of functional expenses for 1997 was
as follows:
Minimum rentals under noncancellable
operating leases $ 162,545
Related party rentals (Note 9) 238,160
Other 123.951
$ 524656
Maturities of capital lease obligations for each of the five years succeeding December 31, 1997 are as
follows:
1998 $ 45,980
1999 48,382
2000 35,662
2001 5,854
2002
G
CATHOLIC CHARITIES OF THE DIOCESE OF HONOLULU
NOTES TO FINANCIAL STATEMENTS - continued
DECEMBER 31, 1997
NOTE 8 - RESTRICTIONS ON NET ASSETS
At December 31, 1997, temporarily restricted net assets were primarily restricted to the following programs
and will be considered released from donor restrictions when expenses are incurred which satisfy the
restricted purposes:
Program activities
Family services
Elderly services
Immigration services
Community services
Permanently restricted net assets consist of endowment fund investments to be held indefinitely, the income
from which is expendable to support all program services.
NOTE 9 - PENSION PLAN
Catholic Charities' non - contributory defined contribution pension plan covers substantially all employees
who meet the age and length of service requirements specified in the plan. Contributions to the plan are
made at the discretion of the Board of Directors. For the year ended December 31, 1997, contributions
were based on six percent of eligible salaries and wages and amounted to approximately 5312,000, which
have been included in employee benefits in the accompanying statement of functional expenses.
NOTE 10 - BANK LINES OF CREDIT
Catholic Charities has lines of credit with two commercial banks totaling $250,000. Advances bear interest
at 112% above the banks' prime or base rates, and are secured by accounts receivable, inventory, furniture,
fixtures and equipment. There were no outstanding borrowings under these arrangements at December 31,
1997.
The terms of the lines of credit provide, among other things, for restrictions on additional borrowings, fixed
asset additions, or the making of loans or advances. The terms also require the maintenance of a specified
debt to net worth ratio, the furnishing of periodic financial statements, and the maintenance of insurance
coverage.
-12-
$ 733,728
1,158,485
121,478
815.733
$ 2,829 424
NOTE 13 - LITIGATION
•
CATHOLIC CHARITIES OF tHh DIOCESE OF HONOLULU
NOTES TO FINANCIAL STATEMENTS - continued
DECEMBER 31, 1997
NOTE it - NOTE PAYABLE TO t a ROMAN CATHOLIC CHURCH IN 1'HE STATE OF HAWAII
- Catholic Charities has an unsecured 7% demand note payable of approximately $366,000 to the Roman
Catholic Church in the State of Hawaii. Interest will be accrued quarterly and added to the principal
balance.
NOTE 12 - RELATED PARTY TRANSACTIONS
Certain land and buildings used by Catholic Charities for program and supporting services are owned by the
Roman Catholic Church in the State of Hawaii, and Catholic Charities pays no rent for the use of such
premises. The fair value of such rent, approximately $238,000 for the year ended December 31., 1997, has
been reflected in the financial statements as a contribution from the Diocese and as occupancy expense.
A lawsuit related to fire damages in a residence rented by Catholic Charities has been filed against Catholic
Charities, and is being contested. Another lawsuit by a former employee claiming wrongful termination is
in arbitration. In the opinion of management, the outcome of any related proceedings will not materially
affect Catholic Charities' financial position.
NOTE 14 - PRIOR PERIOD ADJUSTMENT
3 D
Certain errors resulting in an overstatement of previously reported property, plant and equipment were
discovered during the current year. Accordingly, an adjustment of $216,031 was made to write -down
Property, plant and equipment and net assets, for the year ended December 31, 1996. A corresponding
entry was made to reduce previously reported depreciation and to increase net assets by $20,498 for the
year ended December 31, 1996.
- 13 -
v
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0%4 tr.uuLt. I - oLIlr•uuLt, Ut GAl'rI'rUll VI(L.S Vr rLUENAL A WANUS
YEAR ENDED DECEMBER 31, 1997
Federal Grantor/Pass - through
Grantor/Program Ti0e
Department of Health and Human Services
Passed through City and County of Honolulu
Department of Human Resources
State and Community Programs on Aging Grants
Preventive Health Services
Passed through State of Hawaii
Department of Labor and Industrial Relations -
Otfce of Community Services •
Refugee and Entrant Assistance Programs Social Services
Department of Human Services
Community Mental Health Block Grant
University of Hawaii
Comprehensive Community Mental Health Services for
Children with Serious Emotional Disturbances
• Denotes a major program.
Child Abuse and Neglect Grant
- 14 -
Federal
CFDA Grant Federal
No. Pinter Expenditures
93.044
93.043
O
C -48807 S 57,196
C -57068 38.243
C -48977 106,695
C -57108 89,888
C -48857 19.860
C -57138
C -49457 7,578
C -57148 6.610
14 188
93.566 OCS- POS -97 -37 27,401
OCS- POS -98 -48 26.668
54.069
93.667 DHS- 96-POS -4966 25.199
93.669
93.104
D 145- 91 -CLTCB -5534 189,713
DHS -97 -CLTCB -6178 j87.388
377.301'
PO 19584014 •
5 1455 SM51611412 ,
' 73.076
he
v
v
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V
V
v
b
u .a
.a. urwa �t aonoavu. n r. /10.1./10.1.00 . • •mnmutu
YEAR ENDED DECEMBER 31, 1997
Federal Grantor/Pass- through
Grantor/ProErarn Title
Department of Housing and Urban Development
Passed through City and County of Honolulu
Department of Housing and Community Development
Community Development Block Grant
Passed through State of Hawaii
Department of Human Services
Emergency Shelter Grant Programs
• Denotes a major program.
Federal
CFDA Grant Federal
No. J4umbec Exvendiwret
14.219 F -62680 S 10 84Z
14.231 ESGP AGREEMENT 95 2,874
ESGP AGREEMENT 96 21,973
Passed through City and County of Honolulu
Department of Housing and Community Development
Emergency Shelter Grant Programs 14.231 F -49787 2
F -49987 36.611
Passed through City and County of Honolulu 86.478
Department of Housing and Community Development
Supportive Housing Program 14.235 C -54867 _72./41
Department of State
Passed through United States Catholic Conference
Reception and Placement Program NONE NONE 2.950
Federal Emergency Management Agency
Passed through Hawaii Community Service Center
Emergency Food Shelter Program 83.523 NONE 88 619
Corporation for National and Community Services
Passed through United States Catholic Conference
Refugee Assistance Program 94.006 94ADNDCOI6 41,944
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Uw a - oLItLUULG tit J 1 A lb A W ARUS - DEFAR&MEM' OF HEALTH
YEAR ENDED DECEMDER 31, 1997
Program Title
Community - Based Mental Health
s+ Residential Services on the
Island of Oahu
Intensive Support Services and Community Based
Treatment Home Services
Mental Health Residential Treatment
Services on the Islands of Oahu
and Hawaii
Outpatient Services
Residential Treatment • Therapeutic
Group Home/Therapeutic Poster Care Home
Short-term Crisis Residential Services
- 16 -
ASO Contract Amount Expenditures
Log (Excluding Prior Current
No, federal Ponion) MO Period Total
96 -010 , S 129,402 S 32.351 64 701 97.05.
98-116 2,000,000 628 861 628.86
96-143 877,840 244 394 490503 735,29
98 -134 100,000 107 20Q 107.22
97 -015 133,498 60,416 60,059 120,475
97-019 267,011 )21.013 120.29$ 241 311
18L429 180.357 361 786
96-183 75,601 29.07$ 43,520 72 598
S:187,253 1,515.548 ?.902,809
3536 HARDING AVENUE
SUITE 605
HONOLULU. HAWAII 96816
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. - REPORT ON COMPLIANCE AND INTERNAL CONTROL OVER FINANCIAL REPORTING BASED
ON AN AUDIT OF FINANCIAL STATEMENTS PERFORIVIED
LN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Board of Directors
Catholic Charities of the Diocese
of Honolulu
Honolulu, Hawaii
• •
CHOO. OSADA & LEE CPAs, INC.
CERTIFIED PUBLIC ACCOUNTANTS
a
•
TELEPHONE 100817]4.1921
We have audited the financial statements of Catholic Charities of the Diocese of Honolulu (a nonprofit
corporation) as of and for the year ended December 31, 1997, and have issued our report thereon dated
May 5, 1998. We conducted our audit in accordance with generally accepted auditing standards and the
standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free of material misstatement.
Compliance
As part of obtaining reasonable assurance about whether Catholic Charities of the Diocese of Honolulu's
financial statements are free of material misstatement, we performed tests of its compliance with certain
provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and
material effect on the determination of financial statement amounts. However, providing an opinion on
compliance with those provisions was not an objective of our audit and accordingly, we do not express
:such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be
reported under Government Auditing Standards.
Internal Control Over Financial Reporting
In planning and performing our audit, we considered Catholic Charities of the Diocese of Honolulu's
internal control over financial reporting in order to determine our auditing procedures for the purpose of
expressing our opinion on the financial statements and not to provide assurance on the internal control
over financial reporting. Our consideration of the internal control over financial reporting would not
ner.searily disclose all matters in the internal control over financial reporting that might be material
weaknesses. A material weakness is a condition in which the design or operation of one or more of the
internal control components does not reduce to a relatively low level the risk that misstatements in
amounts that would be material in relation to the financial statements being audited may occur and not be
detected within a timely period by employees in the normal course of performing their assigned
functions. We noted no matters involving the internal control over financial reporting and its operation
that we consider to be material weaknesses.
However, we noted other matters involving the internal control over financial reporting, which we have
reported to management of Catholic Charities of the Diocese of Honolulu in a separate letter dated May 5,
1998.
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This report is intended for the information of the Board of Directors, management, and the federal awarding
agencies and pass - through entities. However, this report is a matter of public record, and its distribution is
not limited.
Honolulu, Hawaii
May 5, 1998
Chao--/ & ctcL -aier_ .0 Z C C-ac , R.c •
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3536 HARDING AVENUE
SUITE 605
HONOLULU. HAWAII 96816
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CHOO. OSADA & LEE CPAs, [NC.
To the Board of Directors
Catholic Charities of the Diocese
of Honolulu
. Honolulu, Hawaii
CERTIFIED PUBLIC ACCOUNTANTS
e •
TELEPHONE 18081 734_1921
"INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO
EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE
WITH OMB CIRCULAR A -133
Compliance ._
We have audited the compliance of Catholic Charities of the Diocese of Honolulu with the types of
compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A -133
Compliance Supplement that are applicable to each of its major federal programs for the year ended
December 31, 1997. Catholic Charities of the Diocese of Honolulu's major federal programs are
identified in the summary of auditor's results section of the accompanying schedule of findings and
questioned costs. Compliance with the requirements of laws, regulations, contracts and grants applicable
to each of its major federal programs is the responsibility of Catholic Charities of the Diocese of
Honolulu's management. Our responsibility is to express an opinion on Catholic Charities of the Diocese
of Honolulu's compliance based on our audit.
We conducted our audit of compliance in accordance with generally accepted auditing standards; the
standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States; and OMB Circular A -133 Audits of States, Local
Governments, and Non - Profit Organizations. Those standards and OMB Circular A -133 require that we
perform the audit to obtain reasonable assurance about whether noncompliance with the types of
compliance requirements referred to above that could have a direct and material effect on a major federal
program occurred. An audit includes examining, on a test basis, evidence about Catholic Charities of the
Diocese of Honolulu's compliance with those requirements and performing such other procedures as we
considered nerensary in the circumstances. We believe that our audit provides a reasonable basis for our
opinion. Our audit does not provide a legal determination on Catholic Charities of the Diocese of
Honolulu's compliance with those requirements.
In our opinion, Catholic Charities of the Diocese of Honolulu complied, in all material respects, with the
requirements referred to above that are applicable to each of its major federal programs for the year
ended December 31, 1997.
However, the results of our auditing procedures disclosed an instance of noncompliance with those
requirements, which is required to be reported in accordance with OMB Circular A -133 and which is
described in the accompanying schedule of findings and questioned costs as item 97 -1. .
- 19 -
• 0
• •
Internal Control Over Compliance
The management of the Catholic Charities of the Diocese of Honolulu is responsible for establishing and
maintaining effective internal control over compliance with requirements of laws, regulations, contracts
and grants applicable to federal programs. In planning and performing our audit, we considered Catholic
Charities of the Diocese of Honolulu's internal control over compliance with requirements that could
have a direct and material effect on a major federal program in order to determine our auditing
procedures for the purpose of expressing our opinion on compliance and to test and report on internal
. control over compliance in accordance with OMB Circular A -133.
Our consideration of the internal control over compliance would not necessarily disclose all matters in the
internal control that might be material weaknesses. A material weakness is a condition in which the
design or operation of one or more of the internal control components does not reduce to a relatively low
level the risk that noncompliance with applicable requirements of laws, regulations, contracts and grants
that would be material in relation to a major federal program being audited may occur and not be
detected within a timely period by employees in the normal course of performing their assigned
functions. We noted no matters involving the internal control over compliance and its operation that we
consider to be material weaknesses.
However, we noted other matters involving the internal control over compliance, which we have reported to
management of Catholic Charities of the Diocese of Honolulu in a separate letter dated May 5, 1998.
This report is intended for the information of management and federal awarding agencies and pass -
through entities. However, this report is a matter of public record and its distribution is not limited.
Honolulu, Hawaii
May 5, 1998
use off, Duda. 4. 4- , G -c, }C.c.
- 20 -
CATHOLIC CHARITIES OF THE DIOCESE OF HONOLULU
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED DECEMBER 31, 1997
Section I - Summary of Auditor's Results
Financial Statements
Type of auditor's report issued
Internal control over financial reporting:
Material weaknesses identified? yes X no
Reportable conditions identified
not considered to be material weaknesses? yes X none reported
Noncompliance material to financial statements noted? yes X no
Federal Awards
Internal Control over major programs:
Material weaknesses identified? yes X no
Reportable conditions identified
not considered to be material weaknesses? yes X none reported
•
Type of auditor's report issued on compliance for
major programs: unqualified
Any audit findings disclosed that are required to be
reported in accordance with Circular A -133,
Section .510(a)? X yes no
Identification of major programs:
Cl DA Number
93.044 State and Community Programs on Aging Grants
93.669 Child Abuse and Neglect Grant
Dollar threshold used to distinguish between
Type A and Type B programs:
Auditee qualified as low -risk auditee?
Section II - Financial Statement Findings
No matters were reported.
- 21 -
•
unqualified
Name of Federal Program or Cluster
$ 300,000
Yes
X no
s
S
C
I.
C
C
L
• •
CATHOLIC CHARTIIFS OF THE DIOCESE OF HONOLULU
SCHEDULE OF FINDINGS AND QUESTIONED COSTS - continued
YEAR ENDED DECEMBER 31, 1997
Section III - Federal Award Findi as and Questioned Costs
- Finding 97 -1
Federal program: CFDA No. 93.044 State and Community Programs on Aging Grants
Criteria: Services provided under the State and Community Programs on Aging Grants are limited to
clients who are 60 years or older.
Conditions: Although Catholic Charities personnel attempt to obtain documentation to verify the age of
clients for the program, such documentation is not required for the provision of program services.
Recommendation: Catholic Charities should require that documentation of a potential client's age be
reviewed prior to the provision of program services.
PRIOR YEAR FINDINGS
Catholic Charities resolved all findings for the year ended December 31, 1996, except for a fording that is
repeated and has been reported to the management of Catholic Charities of the Diocese of Honolulu as item
number 9 of a separate letter dated May 5, 1998.
t
Board of Directors
Most Reverend
Francis X. DiLorenzo'
President
Cliff Cisco
Chairman
Sandra Ohara
Chair -Elect
Cathy Sekiguchi
Vice -Chair
Sharon Weiner
Secretary
William Powell'
Treasurer
David Bello
Rev. John Bolin, SM'
Mary Lou Brogan
William Burton'
Rose Domondon•
Brandt Farias
Rev. Clarence L Fisher
Gino L Gabrio'
William Gilardy
Rev. Clyde Guerreiro, SSCC
Kent M. Keith
Sr. Alicia Damien Lau, O5F
Marianita Lopez
Mjfjael Y. Magaoay
Rev. Raymond Malley, SM
Lila Marantz
Alexander Marrack
Michael Pearring
Rep. Alexander Santiago
Michael Tiknis
Robert Tong
Pauline Ventura
lames Walsh
Rev. Msgr. Terrence AM.
Watanabe
{
Executive Staff
Jerome E Rauckhorst
Diocesan Director
Morris Masada
CCCS Executive Director
Stella M.Q. Wong
CCES Executive Director
Ana Rosa!
CCFS Executive Director
Sr. Earnest Chung, MM
CCIS Executive Director
•
® CATHOLIC
DL. CHARITIES of the
• Trustee
250 Vineyard Street / Honolulu, Hawaii 96813 -2495 / (808) 537 -6321 ( Fax (808) 523 -8773
May 8, 1998
Chao, Osada & Lee, CPAs, Inc.
Certified Public Accountants
3536 Harding Avenue Suite 605
Honolulu, Hawaii 96816
Dear Sirs:
As part of your audit of the records of Catholic Charities of the Diocese of
Honolulu, you have issued an independent auditor's report on
compliance with specific requirements applicable to nonmajor federal
award program transactions.
The report cited a recommendation that "Catholic Charities should
require that documentation of a potential client's age be reviewed prior
to the provision of program services ".
We will reinforce the procedure of requiring some form of documentation
(i.e. driver's license, Medicaid card, senior citizen's bus pass, State ID.)
of a potential client's age before we provide program services.
If you have any questions regarding our response, please do not
hesitate to contact us.
Very truly yours,
Rauckho
Director
Diocese of Honolulu
- 23 -
• •
COMMUNITY SE.
IMMIGRANT SER
ELDERLY SERVCCi
FAMILY SERVICE
• •
IRS FORM 990
•UF • 990
rgan
tion) .S
Sc
Sc
4 Al
F I Tax
Number and street (or P.O. box if mail is not delivered to street address) Room/suite
JsA For Paperwork Reduction Act Notice, see page 1 of the separate instructions.
D Employer identMcation number
99- 0073597
E Telephone number
F Ora ► I I
OMB No. 1543.0047
1 ®98
This Fenn is
Cpaib Poe&
sopemion
, 19
B exemption applxaeal
is pending
12,015,741.
560,377-
159,855-
31 226.
20,319-
12,787,513-
12,007,267-
513,300-
219,665-
12,740,231
47,281-
9,898,998-
201,980 -
5,198,209-
Form 990 (1998)
Fain 2758
(Rev. June 1998)
Department Of the Treasury
Internal Revenue Serves
Please type or
pnnt. Fee the
original and
one copy by
the due date
for filing your
remm. See
Insbuc5ms on
bark
Name
250 VINEYARD BOULEVARD
Applicauon for ureuness..... .......
Certain ise, Income, information, and Other Returns
a separate
appiratlmtreadr rein
_CATHOLIC CHARITIES OF THE DIOCESE OF HONOLULU
Number, street. and room or suite e
te rin(a P.U. Ow no finale met WSW .beet addreal
•
City. town or post Max state- and ZIP ®a Fora *mien edema see eofomun
HONOLULU, HAWAII 96814
Note: Corporate income tax return fifers must use Form 7004 to request an extension d time to file. Partnerships RFJNICs, and
trust must use Form 8736 to request an extension d time to file Fonn 1065. 1066, or 1041.
1 I request an extension of time until AUGUST 15, 1999 • to t@e� check only one):
N Form 706 -GS(D) Form 99 T(sec401(2) Form 1120- ND(secstartam _ Form 6612
Form 706 -GSM Form 990 -T (trustodetranatom) Form 3520 -A Form 6613
Form 990 or 990 -Q Form 1041 (esnte>Im:tmpmon) Form 4720 _ Form 8725
Form 990-BL Form 1041-A
Form 5227 Form 8804
Form 990-PF Form 1042 .r Form 6069 Form 8831
If the organization does not have an office or place of business in the (Lied States. check this box
2a For calendar year _ 1998 , or otter tax year beginning_ and
0 If this tax year is for less than 12 months. check reamc
=radial realm ED Final retest Change in accounting period
3 Has an extension of time to file been previously granted fortis to yea ? ❑ yes ❑y No
4 State in detail why you need the extension _THE AUDIT OF THE ACCOUNTING RECORDS OF THE ORGANIZATION HAVE NOT
BEEN COMPLETED IN ORDER THAT FORM 990 CAN BE PREPARED BY THE ORIGINAL DUE DATE •
-OF THIS RETURN. _
5a If this form is for Form 706- GS(D). 706- GS(T), 990-BL 990 -PF, 990 - 1,1041 (estate). 1042. 1121 - 10.4720,
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. eras any refundable credits and
estimated tax payments made. Include any prior year urapayrnam allowed as a credit S
c Balance due. Subtract line 5b from line 5a. Include your payment withthisform, a deposit with ETD
coupon if required. See instructions $
Signature and Verification
Under penalties of penury. I declare that t have examined this firm, itnatsig aommpawidq schedules all St anerne. and to the best of my krWedge
and belief. Ins true. correct and cosmetic and that 1 an aanor®d to prepare tee forma
si ► 0 ''^r mfrs ► ^ERTIFIED PUBLIC ACCOUNTANT D II ' APRIL 29,
1999- -
FILE ORIGINAL AND ONE COPY. The IRS will show below whether or not your application is approved and will return the copy.
Notice to Applicant - To Be Completed by 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 Nom the later of the date
shown below or the due date of your return (including arty 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.
n We HAVE NOT approved your application. After considering the reasons stated in item 4, we cannot grand your request for
an extension of time to file. We are not granting the 10 -day grace penod.
n We cannot consider your application because it was fled after the due date of the return for which an extension was
requested.
❑ Other.
Please
type
Director
..CHOO, OSADA & LEE CPAs INC
Number. street. and room or suite no, (or P.O. ben in imam is note daunt to creel address)
or
Print .3536 HARDING AVENUE SUITE 605
City. town or post Mee. state. and ZIP code. Fora tamp adducts. see ans.
HONOLULU, HAWAII 96816
For Paperwork Keductlon ACt Notice. see the next page
8590F 1 5 000
JSA
CUB Nn 1545-0145
• O
Employer Meet; - .number
-99- 0073947
Data
If you want a copy of this form to be returned to an address other than that shown above please enter the adbess to which the copy should be sent
Name
Fenn 2758 (Rev 6 -98)
Fonn 1998) X90
�� Statement of
Functional Expenses
Page 2
rganeshons must complete column (A). Commis (B). late required b section 501(cx3) and (4) agancations
and section 4947 nonexem t chantable toots but ethers. See S
Do not include amounts reported on line
66, Bb, 96, 1Ob, or 16 of Pan I. (D) Wndreving
22 Grants and allocations (attach schedule)
Klan narmh )
23 Specific assistance to individuals (attach schedule) ch
24 Benefits paid to or for members (attach schedule)
25 Compensation of officers, directors etc.
26 Other salaries and wages 62,491
27 Pension plan contributions 4, 526
28 Other employee benefits 3,306
29 Payroll taxes 6,416
30 Professional fundraising fees
31 Accounting fees
32 Legal fees
33 Supplies
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 Deprecation, depletion, etc (attach (atta schedule), ,
43 Other expenses (itemize): a
b PROFESSIONAL FEES
c MI SCELLANEOUS
d
(A) Total
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43a
43b
43c
43d
43e
44
t
p
op
(B) Program
services
80,508 80,508
425,787 425,787
7,283,878 7,091,40
480,793 467,652
351,113 341,516
597,738 5 80,702
368,868 324,339
112,860 96,435
36,264 17,527
799,924 726,510
97,299 8 1,272
57,729 20,846
337,297
83,519
43,473
205,511
299,716
63,452
41, 581
167,269
1,118,423
259,248
994, 934
185,815
i
Ilk
(c) Management
and
6 129,981
8,61
6,291
10, 620
26,798
14,38
5,25
67,854
11,895
6,124
32,090
14,563
1,892
38,242
79,
59, 685
e
44 Taal functions/ expenses (add lines 22 through 43)
Ocpamzabons cam:debug columns (8)-{0), cany
these totals to hoes 13-15
If "Yes," enter (I) the aggregate amount of these joint costs $
What is the organization's primary exempt purpose? _ PROVIDE SERVICE TO THOSE IN NEED- -- -
All organizations must describe their exempt purpose achievements in a clear and concise manner. Slate the number
of clients served, publications issued, etc. Discuss achievements that are not measurable. (Section 501(c)(3) and (4)
organizations and 4947(a)(1) nonexempt charitable trusts must also enter the amount of grants and allocations to others.)
a - SERVICES TO THE ELDERLY - SEE ATTACHED-
Instructions an page 17.)
17,731
2,042
13,484
5,560
4,132
30,759
5,491
5,504
0
0
44,475
13,748
12,740,232 - 12,007,267 513,3001 219,665
Reporting of Joint Costs. - Did you report in column (B) (Program services) any joint costs from a combined
educational campaign and fundraising solicitation? ► n Yes LXJ No
; (g) the amount allocated to Program services S
I the amount allocated to Management and general $ • and (Iv) the amount allocated to Fundraising $
Statement of Program Service Accomplishments(See Specific Instructions on page 20.)
Ptoprsm service
Expenses
Requited for 501(0(3) and
(4) cogs., and 4947('x1)
trusts; but optional for
others.)
(Grants and allocations $ ) 2,055,112
b - SERVICES TO FAMILIES - SEE ATTACHED
(Grants and allocations $ ) 8,677,130
c - SERVICES TO IMMIGRANTS - SEE ATTACHED-
(Grants and allocations $ ) 349,939
d - SHELTER FOR THE HOMELESS - SEE ATTACHED_
(Grants and allocations $ ) 925, 086
e Other program services (attach schedule) (Grants and allocations $ )
re f Total of Program Service Expenses (should equal line 44, column (B), Program services) • 12 007, 267.
8E1020 1.000
Form 990 (199 9)
Part IV
S
m
m
'C
d
a
3
co
z
Balance Sheets (See fic Instructions on page 2(L)
Note: Where required, attached schedules and amounts within the description
column should be for end-of-year amounts only.
.iSA
8E1030 1.000
45 Cash - non - interest- bearing
46 Savings and temporary cash investments
47a Accounts receivable
b Less: allowance for doubtful accounts
48a
b
49
50
Pledges receivable
Less' allowance for doubtful accounts
Grants receivable
(A)
Beginning of year
47a 128,195 III
47b 97,1714 328,195
MININIENIC
48a 413,716
48b 413,716 913,716
834,120 49 1,897,686
Receivables from officers, directors trustees, and key employees
(attach schedule) 50
51a Other notes and loans receivable (attach I
schedule) 51a
Less: allowance for doubtful accounts 51b 51c
Inventories for sale or use 52
Prepaid expenses and deferred charges ................ 118,266 53
Investments - securities (attach schedule) SEE SCHEDULE 9 54
1, 185,277
55b 55c
b
52
63
54
66a Investments - land, buildings, and
equipment: basis
b Less* accumulated deprecation (attach
schedule)
56 Investments - other (attach schedule)
57a Land, buildings, and equipment basis
b Less' accumulated depreciation (attach
schedule)
58 Other assets (describe ►
55a
b7a
57b
1,984,650
1,198,221
59 Total assets (add lines 45 through 58) (must equal line 74)
60 Accounts payable and accrued expenses
61 Grants payable
62 Deferred revenue
63 Loans from officers, directors, trustees, and key employees (attach
schedule)
56
842, 056
58
63
(B)
End of year
it Pale S
673,943 46 246,514
2,133,517 46 1,366,385
11,434
1,519,527
786,929
6 298,066 59 6,569,886
584,356 60 638,664
61
312,982 282,196
64a Tax - exempt bond liabilities (attach schedule) 64a
b Mortgages and other notes payable (attach schedule) 366, 402 64b 353,595
65 Other liabilitiestdescribe► _SEE SCHEDULE 10 ) 135, 87 8 65 147, 222.
66 Total liabilities (add lines 60 through 65) 1, 399, 118 66 1, 421, 677
Organizations that follow SFAS 117, check here le Lxi and complete lines
67 through 69 and lines 73 and 74. IN
67 Unrestricted 1,069,524 1,391,291
68 Temporarily restricted 2,829,424 68 2,756,918
69 Permanently restricted 69 r� 1, 000, 000 1, 000, 000
Organizations that do not follow SFAS 117, check here • I I and
complete lines 70 through 74. El
70 Capital stock, trust principal, or currert kinds 70
71 Paid -in or capital surplus, or land, building, and equipment fund 71
72 Retained earnings, endowment, accumulated income, or other funds 72
73 Total net assets or fund balances (add lines 67 through 69 OR lines
70 through 72; column (A) must equal line 19 and column (B) must
equal line 21) 4, 898, 948 73 5,148,209
74 Total liabilities and net assets /fund balances (add lines 66 and 73) 6,298,066 74 6, 569, 886.
Form 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 perceives an organization in such cases may be determined by the . nformation 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.
(A) Name and address
(B) Title and average
hours per week
devoted to postal
(C) Compensator
(If not paid, order
4.)
(o) Contnbuow to
employes benefit pan a
deferred mmpeneebon
(q Excels',
account and other
allowances
SEE SCHEDULE 2 _
® Form rag (1998)
Reconciliation of nue per Audited
Financial Stateme with Revenue per
Return (See Specific Instructions, page 22.)
a Total revenue, gains, and other support
per audited financial statements , lo-
b Amounts included on line a but not on
line 12, Form 990:
(1) Net unrealized gains
on investments . S 201,981-
(2) Donated services
and use of facilities $ 295,861-
(0) Recoveries of prior
year grams , - , , f
(4) Other (specify):_ _ _ _
f
Add amounts on lines (1) through (4) ►
c Line a minus line b
d Amounts included on line 12,
Form 990 but not on line a:
(1) Investment expenses
not included on line
6b, Form 990 , , $
(2) Other (specify):_ _ _ _
$
Add amounts on lines (1) and (2) ►
e Total revenue per line 12, Form 990
line c plus line d)
List of Officers, Directors,
Instructions on page 22.)
JsA
9E1040 1.000
iliation of Expenses per Audited
Financial Statements with Expenses per
Return
a Total expenses and losses per
audited financial statements ►
b Amounts included on line a but not
on line 17, Form 990:
(1) Donated services
and use offao1 s $295,861-
(2) Prior year adustments
reported on lineal,
Form 990 S
(3) Losses reported on
line 20, Fonn 990 f
(4) other(speciyk_ _ _
f
Add amounts on lines (1) through (4) - ►
e Line a minus Fine b
d Amounts included on line 17,
Form 990 but not on line a:
(1) Investment expenses
not included on fine
6b. Fonn 990 .5
(2) Other (specify):_ _ _
s
e
75 Did any officer, director, trustee, or key employee receive aggregate compensation of more than 5100,000 from your f' -�
organization and all related organizations, of which more than 510,000 was provided by the related organizations? lie I I Yes
If 'Yes,' attach schedule - see Specific Instructions on page 22.
e
a
295,861
— 12,790,232.
.
Add amounts on lines (1) and (2) ► d
e Total expenses per line 17, Form 990
► e 12 787,513 (linec pluslined) ► e 12 790,232
Trustees, ana Key employees (List each one even if not compensated; see speonc
n No
Form 990 1998)
■ Other Information (See S structions on page 23.)
� enI
S
description of each activity
this return?
a statement
common
85c
85d
85.
85f
s reasonable
86a
86b
a7a
87b
•
295,861
N/A
N/A
N/
N/A
N/A
76
77
78a
78b
79
80a
X
81b
82a
83a
83b
84a
84b
85a
85b
85g
85h
88
89b
X
X
76 Did the organization engage in any activity not previously reported to the IRS? If 'Yes' attach a detailed
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
b If "Yes,' has it filed a tax return on Form 990-1' for this year?
79 Was there a liquidation, dissolution, termination, or substantial contraction dreg the year? If 'Yes," attach
80a Is the organization related (other than by association with a statewide or nationwide organization) through
membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?
b If "Yes," enter the name of the organ P. •
and check whether it is U exempt OR ' I none�'npt
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?
82a Did the organization receive donated services or the use of materials, equi x ad, or facilities at no charge
or at substantially less than fair rental value?
b If "Yes," you may indicate the value of these Bens here. Do not include this amoard
as revenue in Part I or as an expense in Pat II. (See instructions for reporting it
Pat III) 1 82b 1
83a Did the organization comply with the public inspection requirements for returns and exemption appliations?
b Did the organization comply with the disclosure requirements relating to quid pe quo contributions? , ,
84a Did the organization solicit any contributions or gifts that were not tax deductible?
b If "Yes," did the organization include with every solicitation an express statement that such canbibutions
or gifts were not tax deductible?
85 501(c)(4), (5), or (6) organizat - 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 organizati
received a waiver for proxy tax owed for the prior year.
c Dues, assessments, and similar amounts from members N/A
d Section 162(e) lobbying and political expenditures N/A
e Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices WA.
f Taxable amount of lobbying and political expenditures (line 85d less 85e) N/A
g Does the organization elect to pay the section 6033(e) tax on the amount in 85f?
Ih If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount in 85f to i
estimate of dues allocable to nondeductible lobbying and political expenditures for the following taxyear?
86 501(c)(7) organizations.— Enter. a Initiation fees and capital contributions inc4drd on
line 12 N/A
b Gross receipts, included on line 12, for public use of dub facilities N/A
87 501(c)(12) organizations. —Entec
a Gross income from members or shareholders N/A
b Gross income from other sources. (Do not net amounts due or paid to other
sources against amounts due or received from them.) N /A
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 on the organization during the year under:
section 4911 P. ' section 4912 P. • section 4955
b 501(c)(3) and 501(c)(4) organizations —Did the organization engage in any section 4958 excess benefd
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 ►
b Number of employees employed in the pay period that includes March 12, 1998 (See instructions.) [ 90b I
91 The books are in care of Ili -DENNIS IKED Telephone no. ► ( 808)537 -6321—
Located at ► 250 SOUTH VINEYARD ST. Z113+4 I -96813
92 Section 4947(a)(1) nonexempt charitable trusts filing Form 990 in lieu of Form 1041 —Check here 11•1
and enter the amount of tax - exempt interest received or accrued during the tax year
JSA
13E1041 1 000
• 192 I
Palle
Yes
6
No
X
X—
X-
X
X—
I Jl Analysis of Income-1111.cing Activities (See Specific Instructio
age 27.)
gross amounts unless otherwise
Program service revenue:
HOUSING RENT
Unrelated business income
Excludeg
512, 513, or 514
(E)
Related or
exempt function
income
(A)
Business
code
( o
Am
((C).
F
Code
col
Amount
271,753 -
16,526
ADOPTION FEES
COUNSELING FEES
-
167,114.
.IMMIGRATION SVC. FEES-
INCOME
%
11,081
Please
Sign
Here
Under penalties
ands a it
�i true,
r r correct,
S '
and complete. Declaration a of prepa
-
93,903.
.PROJECT
Medicare/Medicaid payments
Fees and contracts from government agencies
Membership dues and assessments , , .
Interest on amino* and to por°r °d' neebesn. •
Dividends and interest from securities .
Net rental income or (loss) from real estate:
debt - financed property
not debt - financed property
Net rental Income a goes) trorn personal propene .
Other investment income
Gem a Woe) from sales at ousts other elan sedentary
Net income or (loss) from special events .
Gross profit or (loss) from sales of inventor
' -
Si g r c
D a t e Type or print name and title.
Paid
Preparer's
Use Only
Preparers
signature
9
Data
Check f
self-
employed .1
Preparer's SSN
Firm's name (or -CHOO, OSADA,
yours ifsen<mployed)' - 3536 HARDING
and address Hr1Nf1T.TIT.tl
& LEE CPAS INC.
AVENUE SUITE 605
NT
ON Oh 99
0284479
14
159,855
4. �
= =rt. -*-° °
' "c " ul>�
. - pYrr -t_ tiF-Vira'at%
: " 11
�.tret
-
18
31,226
Other revalue: a
SCHEDULE 3
20,314.
.SEE
Subtotal (add columns (B), (D), and (E�)
je z -
= -, ••r.•
_
191.081
580 691.
pxotawr.‘ Inrormanon rtegarulnq I axauie Auoslulanes ttlontylete Ions ran IT me res uox on line cos Is cnecReu.t
Name, address, and employer identification
number of corporation or partnership
Percentage of
ownership interest
- Nature of
business activities
Total
income
End-of-year
assets
N/A
%
%
%
Please
Sign
Here
Under penalties
ands a it
�i true,
r r correct,
S '
and complete. Declaration a of prepa
r (other
accompanying �
officer) is based on all n informal/4n an cl witch prspwar � Amy kn edge.
I 0 olq� ilk J Y2oMc R&clY iCbia s
I �)o( r�s�n) 'Ditu cirort_.
' -
Si g r c
D a t e Type or print name and title.
Paid
Preparer's
Use Only
Preparers
signature
9
Data
Check f
self-
employed .1
Preparer's SSN
Firm's name (or -CHOO, OSADA,
yours ifsen<mployed)' - 3536 HARDING
and address Hr1Nf1T.TIT.tl
& LEE CPAS INC.
AVENUE SUITE 605
NT
ON Oh 99
0284479
ZIP •4 9f,R1
F.
• Form 98o (1998)
Enter
indica
93
a
b
c
d
e
f
9
94
96
96
97
a
b
98
99
100
101
102
103
b
e
d
•
104
106 Total (add line 104, columns (B). (D), and (E))
Note: Line 105 plus line 1 d, Pad ,, should equal tie anrount on line 12, Pad t)
Relationship of Activities to the Accomplishment of Exempt Purposes (See Specific Instructions on page 28.)
Line No. Explain how each activity for which income is reported in column (E) of Part VII contributed importantly to the accomplishment
.isa
13E1050 2.000
of the organization's exempt purposes (other than by providing funds for such purposes).
SEE SCHEDULE 4
Page 6
771,772.
(See instructions on page 1. LIST eacn one. it mere are none, enter - - None. - - )
(a) Name and address of earls employee paid more
than $50,000
(b) Type of serene
(b) Title and avenge
hours pawed(
devmnd triennia
(c) Compensation
(d) Contribution to
employee barekt plans &
drfenr.d r e- mew.atoai
(e) Espana
account and other
allnwanrm
-SEE SCHEDULE 6
-
Total number of others receiving over $50,000 for
professional services
►
_0_
1
' ys -„
.- . -. _ � *'- 'r� - " -' :
r $uwr-�s
°''r�- t" "- -- """fir ^`°
.
Total number of other employees
$50.000
over
►
; :v .. > >. ?_i:^- �..,`'
st
(See instructions on page 1. List each one (whether individuals or firms) If there are none enter "None.")
(a) Name and address of each independent contractor paid more than $50,000
(b) Type of serene
(c) Compensation
-NONE
Total number of others receiving over $50,000 for
professional services
►
_0_
1
' ys -„
.- . -. _ � *'- 'r� - " -' :
r $uwr-�s
°''r�- t" "- -- """fir ^`°
.
'(''
SCHEDULE A
(Form 990)
Department cf the Treasury
Internal Revenue Service
Name of the organization
CATHOLIC CHARITIES OF THE DIOCESE OF HONOLULU 99-0073597 —
Lung eompensanon or me rive ntgnest ram tmptoyees Other Than Officers, Directors, ana I rustees
Part II
Org F ion Exempt Under Section 1(c)(3)
( Private Foundation) and Section 501(e), 50 1(k),
) , or Section 4947(a)(1) Nonexempt Cha
Supplementary Information
See separate instntl orss.
• Must be completed by the above organizations and attached to their Form 990 or 990
Compensation of the Five Highest raid Independent Contractors for Professional Services
For Paperwork Reduction Act Notice, see page 1 of the Instructions for Forth 990 and Form 990
JSA
8E1210 1.000
OMB No. 1915 -0017 •
1098
Employer ldentelesmon number
Schedule A (Form 990)1998
Sched ere A (Form 990) 1998
Part IV
(a) Name(s) of supported organ ization(s)
Page 2
Reason for Non - Private Foundation Status (See instructions on pages 2 through 4.)
The organization is not a private foundation because it is' (Please check only ONE applicable box.)
6 — A church, convention of churches, or association of churches. Section 170(b)(t)(A)0).
6 A school. Section 170(b)(1)(A)(i). (Also complete Part V, page 4.)
7 A hospital or a cooperative hospital service organization. Section 170(b)(1)(A)(ru).
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 t70(b)(1)(A)(iii). Enter the hospltars name, city,
and state ►
10 n An organization operated for the benefit of a college or university owned or operated by a governmental unit Section 170(b)(1)(A)(w).
f � (Also complete the Support Schedule in Part N-A) 11a LXJ 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 it Part IV-A,)
11 b A community trust. Section 170(b)(t)(A)(w). (Also complete the Support Schedule in Part IV-A.)
12 An organization that normally receives: (1) more than 33 113% of its support from contributions, membership fees and gross
receipts from activities related to its charitable, etc., functions - subject to certain exceptions. and (2) no more than 33 113% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired
by the organization after June 30, 1975. See section 509(a)(2). (Also complete the Support Schedule in Part N-A.)
13 El 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.)
JSA 14 n An organization organized and operated to lest for public safety. Section 509(a }(4). (See instructions on page 4.)
8E1220 1
(b) Line number
from above
Yes
No
Part III Statements AbouSivities IP
1 During the year, has the organization attempted to influence national, state, or loci legislation, including any
attempt to influence public opinion on a legislative matter or referendum?
1
X
If "Yes, enter the total expenses paid or incurred in connection with the lobbying activities • $
7 7 7
Organizations that made an election under section 501(h) by filing Form 5768 must complete Part VI -A. Other
organizations checking 'Yes,' must complete Part VI-13 AND attach a statement giving a detailed description of
the lobbying activities.
11417
Siat,Alkaa
'11W4,
2 During the year, has the organization, either directly or indirectly, engaged in any of the following ads with any
of its trustees, directors, officers, creators, key employees, or members of their famines, or with any taxable
organization with which any such person is affiliated as an officer, dire tor, trustee, majority owner, or principal
beneficiary.
a Sale, exchange, or leasing of property?
r41/4.;
2
X—
b Lending of money or other extension of craft? -
2b
X
c Furnishing of goods, services, or facilities?
d Payment of compensation (or payment or reimbursement of expenses if more than 51,000)7
e Transfer of any part of its income or assets?
2c
X
2d
X
X—
2 e
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.?
3
X
4a Do you have a section 403(b) annuity plan for your employees?
b Attach a statement toe lain how the organization determines that individuals or receiving grants
x� rg organizations receivi
or loans from it in furtherance of its charitable programs qualify to receive payments. (See instructions on page 2.)
4a
X
Sched ere A (Form 990) 1998
Part IV
(a) Name(s) of supported organ ization(s)
Page 2
Reason for Non - Private Foundation Status (See instructions on pages 2 through 4.)
The organization is not a private foundation because it is' (Please check only ONE applicable box.)
6 — A church, convention of churches, or association of churches. Section 170(b)(t)(A)0).
6 A school. Section 170(b)(1)(A)(i). (Also complete Part V, page 4.)
7 A hospital or a cooperative hospital service organization. Section 170(b)(1)(A)(ru).
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 t70(b)(1)(A)(iii). Enter the hospltars name, city,
and state ►
10 n An organization operated for the benefit of a college or university owned or operated by a governmental unit Section 170(b)(1)(A)(w).
f � (Also complete the Support Schedule in Part N-A) 11a LXJ 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 it Part IV-A,)
11 b A community trust. Section 170(b)(t)(A)(w). (Also complete the Support Schedule in Part IV-A.)
12 An organization that normally receives: (1) more than 33 113% of its support from contributions, membership fees and gross
receipts from activities related to its charitable, etc., functions - subject to certain exceptions. and (2) no more than 33 113% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired
by the organization after June 30, 1975. See section 509(a)(2). (Also complete the Support Schedule in Part N-A.)
13 El 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.)
JSA 14 n An organization organized and operated to lest for public safety. Section 509(a }(4). (See instructions on page 4.)
8E1220 1
(b) Line number
from above
note: you may use me wonrsneer In me insnVanxis ran convening norm me accrual m me casn memo, or acoountinq
Calendar year (or fiscal year beginning In) ►
(a) 1997 (b) 1996
(c) 1995
(d) 1994
(e) Total
15 Gifts, grants, and contributions received. (Do
not include unusual grants. Seeline28.)
10,983,529
-10,383, 915
--8,826,890
192
-38,549,526
16 Membership fees received
--8,355,
17 Gross receipts Fran admissions,
merchandise sold or services performed, or
furnishing of facilities in any activity that is
not a business unrelated to the organization's
charitable etc. purpose
512,676----633,338----936,889----784,842--2,867,745
144, 808
175,348
349
18 Gross income from interest, dividends,
amounts received from payments on securities
loans (section 512(a)(5)), rents, royalties, and
unrelated business taxable income (less
section 511 taxes) from businesses acquired
by the organization after June 30, 1975
135,776
19 Net income from unrelated business
activities not included in line 18
-156,417
----612,
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
Schedule A Form 990) 1998
Support Schedule (Complete
23 Total of lines 15 through 22
24 Line 23 minus line 17
25 Enter 1 %of line 23
16,565 21,593- 168,163 47,325- 253,646
11, 648,546 -11, 183, 654- 10,088,359- 9,362,707 - 42,283,266
11, 135,870 - 10,550, 316 - 9,151,470- 8,577,865- 39,415,521
116,485 111,836 100, 883 93, 62T °'" -
26 Organizations described In lines 10 or 11: a Enter 2% of amount in column (e), line 24 ► 26a 388,310
b Attach a list (which is not open to public inspection) showing the name of and amount contributed by each
person (other than a governmental unit or publicly supported organization) whose total gifts for 1994 through
1997 exceeded the amount shown in line 26a. Enter the sum of all these excess amounts •
JSA
Suitor))
26b
26c
26d
26e
261
c Total support for section 509(a)(1) test Enter line 24, column (e)
d Add: Amounts from column (e) for lines: 18 612,349
22 253,646-
e Public support (line 26c minus line 26d total)
f Public support percentage (line 26e (numerator) divided by line 26c (denom
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 tram, each 'disqualified person." Enter the sum
of such amounts for each year. N/A
(1997) (1996) (1995) (1994)
b For any amount includedin line 17 that was received from a nondisqualified person, attach a list to show the name of, and amount
received for each year, that was more than the larger of (1) the amount on line 25 for the year or (2) 35,000. (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 described in (1) or (2), enter the sum of these differences (the excess amounts) for each year
(1997) (1996) (1995) (1994)
c Add: Amounts from column (e) for lines: 15
•
27d
27e
27g
27h
20
17
d Add: Line 27a total
e Public support (line 27c total minus line 27d total)
Total support for section 509(a)(2) test Enter amount on line 23, column (e) •I 271
g Public support percentage (line 27e (numerator) divided by line 271(denominatv))
8E1221 2.000
ou checked a box on tine 10, 11, or 12.) Use ca
19
26b
16
21
and line 27b total ,
940,000
•
►
►
• 27c
•
•
h Investment Income percentage (line 18, column (e) (numerators divided by line 271 (denominator))
' 28 Unusual Grants: For an organization described in line 10, 11, or 12 that received any unusual grants during 1994 through 1997,
attach a list (which is not open to public inspection) for each year showing the name of the contributor, the date and amount of the
grant, and a brief description of the nature of the grant. Do not include these grants in line 15. (See instructions on page 4.)
AI Pa& 3
940,000
39,415,521
1,805,995
37,609,526
95 %
School A (Form 990) 1998
JSA
9E1230 1 000
Private School Que afire (See instructions on page 4.)
(To be completed 0 by schools that checked the box on li n Part IV)
29 Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws,
other governing instrument, or in a resolution of 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 if it has no solicitation program, in a way
that makes the policy known to all parts of the general community it serves?
If "Yes," please describe; if "No," please explain. (If you need more space, attach a separate statement)
32 Does the organization maintain the following:
a Records indicating the racial composition of the student body, faculty, and administrative staff?
b Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory
basis?
c Copies of all catalogues, brochures, announcements, and other written communications to the public dealing
with 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?
f Use of facilities?
g Athletic programs?
h Other extracurricular activities?
34a Does the organization receive any financial aid or assistance from a governmental agency?
b Has the organization's right to such aid ever been revoked or suspended?
If you answered "Yes" to either Ma or b, please explain using an attached statement
N/ A
If you answered "Yes" to any of the above, please explain. (If you need more space, attach a separate 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
Page 4
Check here ► a
Check here ► b
_
if the organization belongs to an affiliated group.
if you checked "a" above and limited contror provisions apply.
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.)
W
Affiliated group
totals
WI
To be completed
for ALL electing
organization
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
If the amount on line 40 is - The lobbying nontaxable amount
Not over 5500,000 20% of the amount on line A0
Over 5500,000 but not over 51,000,000 , , ,$100.000 plus 15% of the excess over $500,000
Over 51,000,000 but not over 51,500,000 , , 5175.000 plus 10% of the excess over$1,000,000
Over $1,500,000 but not over 577,000.000 $225,000 plus 5% of the excess over 51,500.000
Over $17,000,000 $1,000,000
42 Grassroots nontaxable amount (enter 25% of fine 41)
43 Subtract line 42 from line 36. Enter -0- if line 42 is more than line 36
44 Subtract line 41 from line 38. Enter -0- if line 41 is more than line 38
Caution: If there is an amount on either line 43 or line 44, you must file Form 4720.
36
(e)
Total
37
38
3
40
' Lobbying ceiling amount
46 (150% of line 45(e)) • •
- - •,rl<_ -_: -; r
.� - - ° *
:�.. •.,
a f A :may = - -
-- "'.
t r -
�.i..
`:
..f
V]
vi
= ' . :
t,-
"
" �.' � '
_ �
- ... r • ,
..-at-
- —_.^
47 Total lobbying expenditures
42
43
44
_
4441
_ ` M 1 3 �' =
_ ivy-
s -"' ' -
Calendar year (or fiscal
year beginning in) •
(a)
1998
(b)
1997
(c)
1996
(d)
1995
(e)
Total
Lobbying nontaxable
46 amount
' Lobbying ceiling amount
46 (150% of line 45(e)) • •
- - •,rl<_ -_: -; r
.� - - ° *
- __ _ : � ; , - _ . ; . « -...:
_'- °':kc
- - : , ` -
-' .;
= ' . :
t,-
"
" �.' � '
_ �
- ... r • ,
- —_.^
47 Total lobbying expenditures
Grassroots nontaxable
48 amount
-
Grassroots ceiling amount
49 (150% of line48(e)) -
I^ ., „•ii�, „
= .',.a!' - -• '- -:: ,i ".: >.'
- - -; :•,�_. e- _ .^_
,._ __,. >.HU,. -- - - =�
« --
_...r: m ..'
._ -=:..; ri.
_._;
—
l ad:,'.
:.
-
�
.- - _
i'
-
Grassroots lobbying
50 expenditures
Schedule A (Form 990) 1998
Lobbying Expenditures lecting Public Charities (See instructio age 6.)
(To be completed ONL an eligible organization that filed Form 5
Part VI -A
JSA
Part VI -B
8E1240 1 000
N/A
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 on page 7.)
Lobbying Expenditures During 4 -Year Averaging Period
Lobbying Activity by Nonelecting Public Charities
For reporting only by organizations that did not complete Part VI -A) (See instructions on page 8.)
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 cthrough h.) ,
c Media advertisements
d Mailings to members, legislators, or the public
e Publications, or published or broadcast statements
f Grants to other organizations for lobbying purposes
g Direct contact with legislators, their staffs, government officials, or a legislative body
h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any other means
I Total lobbying expenditures (add lines c through h)
(
Yes
v
X—
X
No
X
X
X
X
X
If "Yes" to any of the above, also attach a statement giving a detailed descnption of the lobbying activities.
Amount
Page
Y Sch• 1e A (Form 990) 1998
ir
Part VII Information Regan ransfers To and Transactions and Ref hips With Noncharitable
Exempt Organizatl
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
(f) Cash
(1q Other assets
b Other transactions:
(I) Sales of assets to a noncharitable exempt orgartaation
(11) Purchases of assets from a noncharitable exempt organization
(iii) Rental of facilities or equipment
(N) Reimbursement arrangements
(v) Loans or loan guarantees
(vi) Performance of services or membership or fundraising so& itatiors
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 Cohan (b) should always show the fair market value of the
goods, other assets, or services given by the reporting organization. If the organization received less than fair market value in any
transaction or sharing arrangement, show in column (d) the value of the goods other assets or services received
(a)
Line no.
(b)
Amount involved
(_)
Name of nontanhable exempt aaan¢atim
N/A
-N /A
JsA
eE1250 1.000
la)
Name of organization
(d)
Description of transfer, trarsaradts and shoring arrangements
lc)
Description of relationship
Page 6
Sla(i)
a))
Yes
N o
X
X
52a 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 5277 ► Yes E No
b If "Yes " complete the following schedule:
(b)
Type of organization
CATHOLIC CHARITIES OF THESE OF HONOLULU
FORM 990 PART I - SALE OF NON - INVENTORY ASSETS SCHEDULE 1
PART I I IMF 8 SALE OF INVFSTMENTS
JAI SECURITIES
FIRST HAWAIIAN BANK SERVICES ENDOWMENT FUND
FIRST HAWAIIAN BANK INVESTMENT MONITOR ACCOUNT
•
SALES GAIN
PRICF COST {I OSSI
238,014 222,611 15,403
47,184 31,361 15,823
285,198 253,972 31,226
a a
FEI#99 -0073547
o t
CATHOLIC CHARITIES OF
FORM 990 PART V - OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES
NAME AND ADDRESS
SANDRA OHARA
1001 BISHOP STREET
#2920 PACIFIC TOWER
HONOLULU, HAWAII 96813
COMPENSATION
!IMF AND AnnRFSS ME HRS_/WEEEK
BISHOP FRANSCIS X. DILORENZO PRESIDENT 0
1184 BISHOP ST.
HONOLULU, HAWAII 96813
COMPENSATION
NAME AND ADDR SS 1111 F HRSPNEEK
CATHY SEKIGUCHI VICE - CHAIRMAN 0
737 BISHOP STREET, #2600
HONOLULU, HAWAII 96813
COMPENSATION
NAME AND ADDRESS TITI F HRSIWEEK
SHARON WEINER SECRETARY 0
737 BISHOP STREET #2860
HONOLULU, HAWAII 96813
COMPENSATION
NAME AND ADDRESS TITI F HRSM/EEK
ROBERT TONG TREASURER 0
1164 BISHOP STREET #1164
HONOLULU, HAWAII 96813
COMPENSATION
0
0
0
0
0
DIOCESE OF HONOLULU
TITI F
CHAIRMAN OF THE BOARD
•
CONTRIBUTION TO EXPENSE ACCT
BENEFIT PLANS & OTHER ALLOWS
0 0
CONTRIBUTION TO EXPENSE ACCT
BENEFIT PLANS & OTHER ALLOWS
O 0
CONTRIBUTION TO EXPENSE ACCT
BENEFIT PLANS & OTHER ALLOWS
O 0
CONTRIBUTION TO EXPENSE ACCT
BENEFIT PLANS & OTHER ALLOWS
O 0
CONTRIBUTION TO EXPENSE ACCT
BENEFIT PLANS & OTHER ALLOWS
O 0
FEl#99 -0073547
SCHEDULE 2
HRS_IWEE_K
0
CATHOLIC CHARITIES OF TH•CESE OF HONOLULU
FORM 990 PROGRAM SERVICE REVENUE SCHEDULE 3
PART VII. LINE 103 - OTHER REVENUE
LAUNDROMAT, PAY PHONE AND
SODA MACHINE COMMISSIONS,
AND OTHER MISC. INCOME
FORM 990 PART VIII - ACTIVITIES RELATING TO EXEMPT PURPOSE SCHEDULE 4
LINE NO.
93A - 93E
CATHOLIC CHARITIES PROVIDES, AMONG OTHER PROGRAM SERVICES, HOUSING TO THE
ELDERLY AND THE HOMELESS, COUNSELING AND ADOPTION SERVICES TO LOW INCOME
INDIVIDUALS AND FAMILIES AND RESIDENTIAL CARE PROGRAM FOR YOUNG UNMARRIED
PREGNANT WOMEN. CATHOLIC CHARIITES CHARGES ITS CLIENTS FEES TO HELP DEFRAY
THE OPERATIONAL COSTS OF THESE PROGRAMS.
103A
IN PROVIDING HOUSING TO THE ELDERLY AND THE HOMELESS, CATHOLIC CHARITIES
COLLECTS COMMISSIONS ON SERVICES PROVIDED FOR THE CONVENIENCE OF ITS CLIENTS.
FORM 990 - CHANGES IN NET ASSETS OR FUND BALANCES SCHEDULE 5
PART I. LINE 20 - OTHER CHANGFS IN NET ASSETS OR FUND BA! ANCFS
NET UNREALIZED GAIN ON INVESTMENTS 201,980
FORM 990, SCHEDULE A, PART I - 5 HIGHEST PAID EMPLOYEES
NAM _ AND ADDRESS
JEROME RAUCKHORST
327 HOLOKAI PLACE
HON, HI 96825
COMPENSATION
86,507
NAME AND ADDRESS TITI F HRSWEEK
ANA ROSAL EXECUTIVE DIRECTOR 50
46 -302 HAIKU ROAD #97
KANEOHE, HI 96744
COMPENSATION
68,975
CONTRIBUTION TO
BENEFIT PLANS
5,190
1111 F
DIOCESAN DIRECTOR
CONTRIBUTION TO
BENEFIT PLANS
4,138
$ 20,314
•
EXPENSE ACCT
& OTH ALLOWS
EXPENSE ACCT
& OTH ALLOWS
F EI#99-0073!47 Y
SCHEDULE 6
HRSM_/F_F_K
50
CATHOLIC CHARITIES OF *DIOCESE OF HONOLULU
NAME AND ADDRESS
MORRIS MASUDA
2525 DATE STREET #2202
HONOLULU, HI 96826
COMPENSATION
67,272
DENNIS IKEDA
98 -788 LANIKUAKAA STREET
AIEA, HI 96701
COMPENSATION
64,500
NAME AND ADDRESS
STELLA WONG
2261 - AAULII STREET
HONOLULU, HI 96817
COMPENSATION
61,293
CONTRIBUTION TO
BENEFIT PLANS
4,036
TITI F
EXECUTIVE DIRECTOR
TITI F
FINANCE OFFICER
CONTRIBUTION TO
BENEFIT PLANS
3,870
CONTRIBUTION TO
BENEFIT PLANS
3,678
TITI F
EXECUTIVE DIRECTOR
FORM 990, SCHEDULE A, PART IV - SUPPORT SCHEDULE SCHEDULE 7
SOWN II E A. PART IV -A. LINF 77 - OTHFR REVENUE
LAUNDROMAT, PAY PHONE AND
SODA MACHINE COMMISSIONS,
AND OTHER MISC. INCOME
CORPORATF STOCK
SEE ATTACHED
EXPENSE ACCT
& OTH ALLOWS
EXPENSE ACCT
& OTH ALLOWS
EXPENSE ACCT
& OTH ALLOWS
$ 16,565
FEI#99 -0073547
HRS_IWEE_K
50
HRSM_IF_F_K
50
HRS_IW_F_F_K
50
FORM 990, SCHEDULE A, PART IV - EXCESS CONTRIBTUTORS SCHEDULE 8
PART IV -A. LINE 26b - GIFTS Fr7FFDING AMOIINT_SHOWN IN LINE 26a
RECEIVED IN 1996
MARY HASWELL TRUST $940,000
FORM 990 - INVESTMENTS IN GOVT SECURITIES SCHEDULE 9
METH BOOK
VAIIIF VALIIF
MARKET 1 519 527
TOTAL TO PART IV, LINE 54 1,519,527
CATHOLIC CHARITIES OF TH•CESE OF HONOLULU
FORM 990 PART IV - OTHER LIABILITIES
OTHFR 1 IARII ITIFS
OBLIGATIONS UNDER CAPITAL LEASES
•
TOTAL TO FORM 990 PART IV, LINE 65 147 222
a
FEI#99 -0073547
SCHEDULE 10
FND OF YR
147 222
9
CATHOLIC CHARITIES OF DIOCESE OF HONOLULU
FORM 990
FOR YEAR ENDED DECEMBER 31, 1998
FEI#99 -0073547
PART IV. LINE 57 - LAND. BUILDINGS AND FOI&IPMFNT
BUILDING 135,000
FURNITURE AND EQUIPMENT 986,892
AUTOMOBILES 538,161
LEASEHOLD IMPROVEMENTS 97,597
LAND 230,000
1,987,650
LESS ACCUMULATED DEPRECIATION
AND AMORTIZATION 1,198,221
PART IV. LINE 64b - MORTGAGES AND OTHER NOTES PAYABLE
•
789,429
NOTE PAYABLE TO ROMAN CATHOLIC CHURCH IN
THE STATE OF HAWAII 353,595
• •
CATHOLIC CHARITIES OF THE DIOCESE OF HONOLULU
FORM 990
FOR YEAR ENDED DECEMBER 31, 1998
FEI #99- 0073547
PART 111 - STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS
a) SERVICES TO THE ELDERLY: PROVIDES CASE MANAGEMENT, ESCORT CHORES,
FRIENDLY VISITS, TRANSPORTATION, ADVOCACY, COUNSELING, HOUSING
ASSISTANCE, TELEPHONE REASSURANCE, GROUP LIVING LEISURE,
RECREATION, EDUCATION ACTIVITIES & VOLUNTEER OPP. TO APP. 7,500
ELDERLIES.
b) SERVICES TO FAMILIES: PROVIDES COUNSELING, ADOPTION, FOSTER CARE,
CHILD SEXUAL ABUSE PROTECTION AND TREATMENT, THERAPEUTIC FOSTER
CARE, RESIDENTS FOR BIRTH PARENTS AND MENTALLY ILL AND YOUTH
SERVICES. PROGRAM SERVED APP. 2,200 INDIVIDUALS.
c) SERVICES TO IMMIGRANTS: PROVIDES RESETTLEMENT SERVICES TO
INDOCHINESE REFUGEES AND IMMIGRANTS, EDUCATION AND TRAINING IN
LANGUAGE, CITIZENSHIP AND ECONOMIC DEVELOPMENT, BILINGUAL AND
BICULTURAL COUNSELING AND REFERRAL SERVICES TO APP. 2,500 REFUGEES.
d) SHELTER FOR THE HOMELESS: PROVIDES SHELTER, FOOD AND CLOTHING FOR
"STREET PEOPLE ". THE SHELTER HELPS THE INDIVIDUALS WITH TEMPORARY
PLACE OF REFUGE AND THE COMMUNITY BY GIVING TO THE LEAST
- FORTUNATE. THE SHELTER HOUSED APP. 1,200 INDIVIDUALS.
CATHOLIC CHARITIES OF THE DIOCESE OF HONOLULU FORM 990 PART IV LINE 54 INVESTMENTS
FIRST HAWAIIAN BANK AS OF 12/31/98
VALUATION OF ASSETS
CATHOLIC CHARITIES ELDERLY SERVICES ACCOUNT NO. 63- 1578 -01 -0
ENDOWMENT FUND
FACE AMOUNT/ DESCRIPTION
N0. OF SHARES
30,000
30,000
30,000
30,000
30,000
30,000
30,000
25,000
50,000
CASH EQUIVALENTS
2,097.600 BISHOP STREET MONEYMKT FO INSTL CL A 2,097.60
6965
TOTAL CASH EQUIVALENTS
FIXED INCOME
BONDS
U.S. GOVERNMENTS
U 8 TREAS NTS DTD 05/31/95
6.250% 05/31/2000
U 5 TREAS NTS DTD 05/31/96
6.500% 05/31/2001
U 9 TREAS NTS DTD 08/15/92
6.3759 08/15/2002
U S TREAS NTS DTD 02/15/93
6.250t 02/15/2003
U S TREAS NTS DTD 08/15/94
7.250% 08/15/2004
U S TREAS NTS DTD 05/15/95
6.500% 05/15/2005
U S TREAS NTS DTD 07/15/96
7.000% 07/15/2006
U S TREAS NTS DTD 08/15/97
6.125t 08/15/2007
U5 TREAS NTS DTD 05/15/98
5.625% 05/15/2008
COST/ 12/31/98 % OF ESTIMATED ANNUAL. INC t YLD
AVG.UNIT COST MARKET VAL /PRICE TOTAL RATE AMOUNT MKT
2,097.60
30,032.81
100.109
30,187.50 31,275.00 2.74 .065 1,950 6.24
100.625 104.250
30,004.69
100.016
29,775.00
99,250
31,303.13
104.344
29,910.94 32,878.20 2.68 .065 1,950 5.93
99.703 109.594
30,843.75
102.813
27,132.81
108.531
53,257.81
106.516
ADMINISTRATOR; JERELYN A BROWN (808) 525 -5869
PORTFOLIO MANAGER: BAL
PAGE 1
2,097.60 .18 .04537 95 4.53
1.000 1.000 _
2,097.60 .18
95 4.53
30,656.25 2.69 .0625 1,875 6.12
102.187
31,668.75 2.78 .06375 1,912 6.04
105.562
31,706.25 2.78 .0625 1,875 5.91
105.687
33,740.70 2.96 .0725 2,175 6.45
112.469
34,237.50 3.00 .07 2,100 6.13
114.125
27,359.38 2.40 .06125 1,531 5.60
109.437
53,375.00 4.68 .05625 2,812 5.27
106.750
b
•
•
FIRST HAWAIIAN BANK AS OF 12/31/98
VALUATION OF ASSETS PAGE 2
CATHOLIC CHARITIES ELDERLY SERVICES ACCOUNT N0. 63- 1578 -01 -0
ENDOWMENT FUND
FACE AMOUNT/ DESCRIPTION COST/ 12/31/98 1 OF ESTIMATED ANNUAL INC 4 YLD
N0. OF SHARES AVG.UNIT COST MARKET VAL /PRICE TOTAL RATE AMOUNT MKT
FEDERAL AGENCIES
25,000 FEDERAL HOME LOAN BANK
BONDS DTD 10/24/1997 B 6,0551
DUE 10/24/2000
30,000 FHLB CONS BD DTD 06/12/95 6.1%
06/12/2002
25,000 FNMA MED TERM NT DTD 06/30/93
6.051 06/30/2003
30,000 FNMA MEDIUM TERM NTS DTD
05/21/97 6.41% 05/22/2000
25,000 FNMA MED TERM NTS DTD 04/29/97
6.82% 04/29/2002
20,000 FNMA MEDIUM TERM NTS DTD
05/13/97 6.74% 05/13/2004
25,000 FNMA DTD 11/12/97 5.81%
11/12/99
UTILITIES
30,000 GTE FLA INC DEB SER A DTD
12/15/93 6.31% 12/15/2002
25,090.50
100.362
TOTAL BONDS 501,866.36
TOTAL FIXED INCOME
ADMINISTRATOR: JERELYN A BROWN (808) 525 -5869
PORTFOLIO MANAGER: BAL
25,500.00 2.24 .06055 1,513 5.93
102.000
29,250.00 31,031.25 2.72 .061 1,830 5.90
97.500 103.437
25,289.25 25,962.50 2.28 .0605 1,512 5.82
101.157 103.850
29,903.10 30,600.00 2.69 .0641 1,923 6.28
99.677 102.000
25,386.72 26,365.00 2.31 .0682 1,705 6.47
101.547 105.460
19,884.40 21,452.00 1.88 .0674 1,348 6.28
99.422 .107.260
24,960.45 25,185.00 2.21 .0581 1,452 5.77
99.842 100.740
29,653.50 31,032.00 2.12 .0631 1,893 6.10
98.845 103.440
501,866.36 524,024.78
524,024.78 45.98
31,356 5.98
45.98 31,356 5.98
•
VALUATION OF ASSETS
CATHOLIC CHARITIES ELDERLY SERVICES
ENDOWMENT FUND
FACE AMOUNT/ DESCRIPTION COST/ 12/31/98 6 OF ESTIMATED ANNUAL INC 8 YLD
NO. OF SHARES AVG.UNIT COST MARKET VAL /PRICE TOTAL RATE AMOUNT MKT
COMMON STOCKS
CAPITAL GOODS
AEROSPACE AND RELATED
200 DU PONT E I DE NEMOURS & CO COM
ELECTRICAL EQUIPMENT
200 BELLSOUTH CORP COM
TOTAL CAPITAL 000DS
CONSUMER DURABLES
APPLIANCES
100 AT &T CORP COM
100 GENERAL MTRS CORP CL H NEW
COM
300 MCI WORLDCOM INC
COM
AUTOMOTIVE AND RELATED
150 COCA COLA CO COM
TOTAL CONSUMER DURABLES
FIRST HAWAIIAN BANK AS OF 12/31/98
10,995.00
54.975 53.063
7,642.50 9,975.00 .88 .76 152 1.52
18,637.50 20,587.60
6,063.43 7,575.00 .66 .88 88 1.16
4,418.90
38.213 49.875
60.634 75.750 _
44.189 39.688
9,881.25
32.938 71.750
9,236.50
61.577 67.000
29,600.06 • 43,118.80
ACCOUNT NO. 63- 1578 -01 -0 r
ADMINISTRATOR: JERELYN A BROWN (808) 525 -5869
PORTFOLIO MANAGER: BAL
10,612.60 .93
3,968.80 .35
21,525.00 1.89
1.40
PAGE 3
280 2.64
1.81 432 2.10
10,050.00 .88 .64 96 .96
3.78 184 0.43
•
•
FIRST HAWAIIAN BANK AS OF 12/31/98
VALUATION OF ASSETS PAGE 4
CATHOLIC CHARITIES ELDERLY SERVICES ACCOUNT NO. 63- 1578 -01 -0
ENDOWMENT FUND
FACE AMOUNT/ DESCRIPTION COST/ 12/31/98 % OF ESTIMATED ANNUAL INC Y YLD
NO. OF SHARES AVG.UNIT COST MARKET VAL /PRICE TOTAL RATE AMOUNT MKT
CONSUMER NON - DURABLES
PHOTOGRAPHY
50 CLOROX CO COM
200 UNILEVER N V NEW YORK SHS
MEDIA
200 HOME DEPOT INC COM
RETAIL
TOTAL CONSUMER NON- DURABLES
4,188.13
83.763 116.813
74,322.28 111,597.25
ADMINISTRATOR; JERELYN A BROWN (808) 525-5869
PORTFOLIO MANAGER: BAL
5,840.65 .51
16,587.60 1.46
8,563.75
42.619 82.938
20.527 61.188
1.44 72 1.23
1.281 256 1.54
4,105.33 12,237.60 1.07 .12 24 .20
150 CVS CORP COM 6,417.66 8,250.00 .72 .23 34 .41
42.784 55.000
100 COSTCO COS INC COM 4,237.50 7,218.80 .63
42.375 72.188
200 DAYTON HUDSON CORP COM 7,165.33 10,850.00 .95 .40 80 .74
35.827 54.250
200 MEYER FRED INC DEL NEW 8,605.83 12,050.00 1.06
COM 43.029 60.250
TOBACCO
300 DISNEY WALT CO CON 6,657.50 9,000.00 .79 .202 60 .67
22.858 30.000
250 MEDIAONE GROUP INC 10,441.80 11,750.00 1.03
COM 41.767 47.000
200 TIME WARNER INC COM 7,955.00 12,412.60 1.09 .18 36 .29
39.775 62.063
150 UNIVISION COMMUNICATIONS INC 5,784.45 5,400.00 .47
CL A 38.563 36.000
9.79 562 0.50
CATHOLIC CHARITIES ELDERLY SERVICES ACCOUNT NO. 63- 1578 -01 -0
ENDOWMENT FUND
FIRST HAWAIIAN BANK AS OF 12/31/98
VALUATION OF ASSETS PAGE 5
FACE AMOUNT/ DESCRIPTION COST/ 12/31/98 % OF ESTIMATED ANNUAL INC % YLD
N0. OF SHARES
ENERGY
INTERNATIONAL OIL
200 CARNIVAL CORP CL A COM FHA
CARNIVAL CRUISE LINES INC
OIL SERVICE
OTHER FINANCIAL
100 AMERN HOME PRODS CORP COM
100 BRISTOL -MYERS SQUIBB CO COM
450 CISCO SYS INC COM
ADMINISTRATOR: JERELYN A BROWN (8081 525 -5869
PORTFOLIO MANAGER: SAL
AVG.UNIT COST MARKET VAL /PRICE TOTAL RATE AMOUNT MKT
6,465.38 9,600.00 .84 .36 72 .75
100 PROCTER 4 GAMBLE CO COM 6,282.33 9,131.30 .80 1.14 114 1.25
62.823 91.313
TOTAL ENERGY 12,747.71 18,731.30 1.64 186 0.99
FINANCIAL
BANKS
100 AHERN EXPRESS CO COM 7,936.25 10,250.00 .90 .90 90 .88
79.363 102.500
150 AMERN INTL GRP INC COM 12,100.68 14,493.75 1.27 .224 33 .23
80.725 96.625
250 CITIGROUP INC 11,426.60 12,422.00 1.09 .84 210 1.69
COM 45.706 49.688
50 GEN RE CORP COM 7,763.75 10,006.25 .88 2.36 118 1.18
155.275 200.125
100 TRANSAMERICA CORP COM 7,982.50 11,550.00 1.01 1.00 100 .87
79.825 115.500
5,148.75 5,637.50 .49 .90
51.488 56.375
6,341.25 13,381.30 1.17 .86
63.413 133.813
15,012.50
33.361
32.327 48.000
41,765.85 3.66
92.813
90 1.60
86 .64
Ott
r
•
•
VALUATION OF ASSETS
FIRST HAWAIIAN BANK AS OF 12/31/98
CATHOLIC CHARITIES ELDERLY SERVICES ACCOUNT NO. 63- 1578 -01 -0
ENDOWMENT FUND
ADMINISTRATOR: JERELYN A BROWN (808( 525-5869
PORTFOLIO MANAGER: BAL
PAGE 6
FACE AMOUNT/ DESCRIPTION COST/ 12/31/98 % OF ESTIMATED ANNUAL INC % YLD
NO. OF SHARES AVG.UNIT COST MARKET VAL /PRICE TOTAL RATE AMOUNT MKT
200 COMPAQ COMPUTERS CORP COM 4,772.50 8,400.00 .74 .08 16 .19
23.863 42.000
100 DELL COMPUTER CORP COM 4,588.42 1,318.80 .64
45.884 73.188
150 ELAN PLC ADR 9,339.64 10,490.70 .92
62.264 69.938
100 INTL BUS MACHS CORP COM 7,213.75 18,437.50 1.62 .96 96 .52
72.138 184.315
100 JOHNSON & JOHNSON COM 7,344.06 8,387.50 .74 1.12 112 1.34
73.441 83.875
100 LUCENT TECHNOLOGIES INC COM 6,330.00 10,993.80 .96 .08 8 .07
63.300 109.938
100 MERCK & CO INC COM 9,245.00 14,750.00 1.29 1.08 108 .73
92.450 147.500
100 PFIZER INC COM 4,201.25 12,500.00 1.10 .88 88 .70
42.013 125.000
400 SCHERING PLOUGH CORP COM 11,237.30 22,100.00 1.94 .50 200 .90
28.093 55.250
100 SUN MICROSYSTEMS INC. COM 5,081.25 8,562.50 .75
50.813 85.625
100 WATSON PHARMACEUTICALS INC COM 3,692.50 6,287.50 .55
36.925 62.875
TOTAL FINANCIAL
146,765.95 247,734.95
21.74 1,355 0.55
•
OP
VALUATION OF ASSETS
CATHOLIC CHARITIES ELDERLY SERVICES ACCOUNT N0. 63- 1578 -01 -0
ENDOWMENT FUND
FACE AMOUNT/ DESCRIPTION COST/ 12/31/98 1 OF ESTIMATED ANNUAL INC 1 YLD
NO. OF SHARES AVG.UNIT COST MARKET VAL /PRICE TOTAL RATE AMOUNT MKT
RAW MATERIALS /INTERMEDIATE GOODS
CONTAINERS AND GLASS
250 GEN ELEC CO COM 12,672.92 25,500.00 2.24 1.40 350 1.37
50.692 102.000
150 TYCO INTL LTD NEW 7,967.96 11,315.70 .99 .10 15 .13
COM 53.120 75.438
TOTAL RAW MATERIALS /INTERMEDIATE G 20,640.88 36,815.70 3.23 365 0.99
TRANSPORTATION
AIRLINES '
100 INTEL CORP COM 7,663.33 11,856.30 1.04 .12 12 .10
76.633 118.563
200 MICROSOFT CORP COM 9,662,50 27,737.60 2.43
48.313 138.688
150 STERLING COMM INC COM 6,307.50 6,750.00 .59
42.050 45.000
200 KILINX INC 6,956.87 13,025.00 1.14
COM 34.784 65.125
OTHER TRANSPORTATION
300 AES CORP COM 12,454.58 14,212.50 1.25
41.515 47.375
TOTAL TRANSPORTATION
FIRST HAWAIIAN BANK AS OF 12/31/98
ADMINISTRATOR: JERELYN A BROWN (808) 525 -5869
PORTFOLIO MANAGER: BAL
43,044.78 73,581.40 ' 6.46
PAGE 7
12 0.02
FIRST HAWAIIAN BANK AS OF 12/31/98
VALUATION OF ASSETS PAGE 8
CATHOLIC CHARITIES ELDERLY SERVICES ACCOUNT NO. 63 -1578 -01-0
ENDOWMENT FUND
FACE AMOUNT/ DESCRIPTION COST/ 12/31/98 % OF ESTIMATED ANNUAL INC % YLD
NO. OF SHARES AVG.UNIT COST MARKET VAL /PRICE TOTAL RATE AMOUNT MKT
UTILITIES
OTHER UTILITIES
200 BANK NEW YORK INC COM 6,354.12 8,050.00 .71 .56
31.771 40.250
100 BANKAMERICA CORP NEW 5,157.50 6,012.50 .53 1.80
COM 51.575 60.125
100 CHASE MANHATTAN CORP NEW COM 5,682.13 7,100.00 .62 1.64
56.821 71.000
250 HALLIBURTON CO COM 8,364.08 7,406.25 .65 .50
33.456 29.625
100 MOBIL CORP COM 6,363.75 8,712.50 .76 2.28
63.638 87.125
100 ROYAL DUTCH PETE CO NY REGISTRY 4,341.25 4,787.50 .42 1.80
SH PAR N GLDR 1.25 43.413 47.875
100 SCHLUMBERGER LTD COM 8,367.50 4,637.50 .41 .75
83.675 46.375
100 TEXACO INC COM 5,276.25 5,300.00 .47 1.80
52.763 53.000
200 US BANCORP DEL 6,683.74 7,100.00 .62 .78
COM 33.419 35.500
50 UNION PLANTERS CORP COM 3,102.50 2,265.65 .20 2.00
62.050 45.313
TOTAL UTILITIES 59,692.82 61,371.90 5.39
TOTAL COMMON STOCKS
ADMINISTRATOR: JERELYN A BROWN (8081 525 -5869
PORTFOLIO MANAGER: BAL
405,452.00 613,538.90 53.84
112 1.39
180 2.99
164 2.31
125 1.69
228 2.62
180 3.76
75 1.62
180 3.40
156 2.20
100 4.41
1,500 2.44
4,596 0.75
FIRST HAWAIIAN BANK AS OF 12/31/98
VALUATION OF ASSETS PAGE 9
CATHOLIC CHARITIES ELDERLY SERVICES ACCOUNT NO. 63- 1578 -01 -0
ENDOWMENT FUND
CASH
INCOME CASH
ADMINISTRATOR: JERELYN A BROWN (800) 525 -5869
PORTFOLIO MANAGER: BAL
FACE AMOUNT/ DESCRIPTION COST/ 12/31/98 t OF ESTIMATED ANNUAL INC t YLD
N0. OF SHARES AVG.UNIT COST MARKET VAL /PRICE TOTAL RATE AMOUNT MKT
.00 .00
PRINCIPAL CASH .00 .00
TOTAL CASH .00 .00 .00
TOTAL ACCOUNT 909,415.96 1,139,661.28 100.00 36,047 3.16
4'55.045h d Cash �Quivaho<s 2,097. - 2 , 09>.6 0
Q 907 ;34.31, 4 437,sG3.44
•
•
FRIENDS OF CATHOLIC CHARITIES IMA
INDIVIDUAL INVESTMENTS
EQUITIES
FIDELITY ADV EQ GROWTH PD CL 1
(86)
FIDELITY ADV MID CAP FD CL
1(533)
FIDELITY ADV ORWTH & INC FD CL I
(276)
FIDELITY ADV EQ INCOME FD CL I
(80)
TOTAL EQUITIES
FIXED INCOME
FIDELITY ADV GOVNMT INVESTMENT
FD CL 1 (697)
FIDELITY ADV HIGH YIELD FD CL I
(644)
CURRENT
OUANTITY YIELD
1,100.241
2,803.204
8,872.069
1.354.097
5,789.850 5.7%
3,331.682 8.4%
TOTAL FIXED INCOME
Sub /o/O/ - /n w5 1- me7 1 -S- 4w "64.7/4,3 -0/ -3
frees /✓IOPS/n'r,t- .Q- 2 -` 6 3- /57€ 0
PAGE 2 OF 4
ACCOUNT NO. 64- 7163 -01 -3
COST
50,101.78
33,670.41
111,481.13
31,802.98
MARKET
VALUE
63,857.99
40,338.11
144,792.17
38,673.01
227,056.30 287,661.28 4\
55,079.42 57,319.52
40,380.75 36,981.67
95,460.17
;422, sq. `/7
96Z,54. 3L,
4 814.53
94,301.19
941 91
/37,56368
4,5/7576 /S
•
•
a
• •
IRS LETTER
-6 +
1731 King
Street.
Suite 200.
Alexandria
Yirguna
22314.
Phone:
(703)549 -1390
Fax:
(703) 549-1656
•
Catholic- .`
Charities
U' Sri
To: Catholic Charities USA Agency and Supporting Group Members
From: Fred Kammer, SJ
Date: August 25, 1999
•
•
Re: 1999 Annual 501c3 Group Ruling for Federal Tax Exemption
Enclosed you will find a copy of the 1999 ruling letter, which states that organizations
listed in the Official Catholic Directory are exempt from federal income taxes. Please
keep this on file, as you may be required to produce this documentation for legal
reasons, grant proposals, and the like.
The second enclosure is a memo from the Office of the General Counsel regarding the
public inspection and disclosure requirements of Section 6014 (d) of the Internal
Revenue Code.
Please share this material with your fiscal officers, legal counsel, and development
staff.
= STATES
A S
CON FF,RE \CE
• •
Office of the General Counsel
3211 4th Street N.E. Washington. DC 20017.1194 12021541 -3300 FAX (2021541 -3337 TELEX 7400424
IMPORTANT GROUP RULING INFORMATION
June 25, 1999
FOR THE INFORMATION OF: Most Reverend Archbishops and Bishops, Diocesan
Attomeys and Fiscal Managers, and State Conference
Directors
SUBJECT: 1999 Group Ruling
FROM:
Mark E. Chopko, General Counsel
(Staff: Deirdre Dessingue Halloran
Associate General Counsel)
Enclosed is a copy of the Group Ruling issued on June 3, 1999 by the Internal Revenue
Service ( "IRS "), with respect to the federal tax status of Catholic organizations listed in the 1999
edition of the Official Catholic Directory ( "OCD " ?. As explained in greater detail below, this
ruling is important for establishing:
(1) the exemption of such organizations from:
(a) federal income tax;
(b) federal unemployment tax (but see ¶5 of "Explanation" below); and
(2) the deductibility, for federal income, gift and estate tax purposes, of
contributions to such organizations.
The 1999 Group Ruling is the latest in a series that began with the original determination
of March 25, 1946. In the 1946 document, the Treasury Department affirmed the exemption
from federal income tax of all Catholic institutions listed in the OCD for that year. Each year
since 1946, in a separate letter, the 1946 ruling has been extended to cover the institutions listed
in the current OCD. The language of these rulings has remained relatively unchanged, except
to reflect intervening modifications in the Internal Revenue Code ( "Code "). The 1999 Group
Ruling is consistent with the 1998 ruling. The 1999 OCD reflects certain changes that have
been made in USCC's administration of the group exemption. Catholic organizations with
independent IRS exemption determination letters are listed in the 1999 OCD with an asterisk ( "),
which is explained at page A -13 and indicates that such organizations are not covered by the
Group Ruling.
Annual group rulings clarify important tax consequences for Catholic institutions listed
in the OCD, and should be retained for ready reference. Rulings from earlier years are
important to establish the tax consequences of transactions that occurred during those years.
A copy of the Group Ruling may also be found on the USCC website at www.nccbuscc.org /ogc.
6
a •
• •
r- .. •
1• •
r •
Diocesan officials who compile OCD information
for transmittal to the OCD publisher are responsible for the accuracy of such information. This
means that they must ensure that only qualified organizations are listed, that organizations that
cease to qualify are deleted promptly, and that qualified, newly- created organizations are listed
as soon as possible. The current legal and procedural requirements for inclusion in the Group
Ruling and OCD, as well as the application form, are contained in the OGC Memo dated
January 13, 1995. If you need a copy of this document, please contact OGC.
EXPLANATION
1. Exemption from Federal Incom Tax. The latest ruling reaffirms the.exemption
from federal income tax under section 501(c)(3) of the Code of "the agencies and
instrumentalities and educational, charitable, and religious institutions operated, supervised or
controlled_by or in connection with the Roman Catholic Church in the United States, its territories
or possessions appearing in the Official Catholic Directory for 1999" (with the exception of
organizations noted with an asterisk and foreign organizations). •'
2. Federal Fxcise Taxes Inclusion in the Group Ruling has no effect on an
organization's liability for federal excise taxes. Exemption from these taxes is very limited.
Please refer to your attorney any questions you may have about excise taxes.
3. State /Local Taxes. inclusion in the Group Ruling does not automatically
establish an organization's exemption from state or local income, sales or property taxes.
Typically, separate exemptions must be obtained from the appropriate state or local tax
authorities in order to qualify for any applicable exemptions. Please refer to your attomey any
questions you may have about state or local tax exemptions.
4. Dedurtihility of Contributions The Group Ruling assures donors that
contributions to the institutions listed in the 1999 OCD and covered by the Group Ruling are
deductible for federal income, gift, and estate tax purposes. (See OGC Memo dated December
21, 1993 conceming substantiation and disclosure requirements applicable to contributions over
$250 and quid pro quo contributions over $75 respectively.)
5. Unemployment Tax. The Group Ruling establishes exemption from federal
unemployment tax only. Individual states may impose unemployment tax on organizations
included in the Group Ruling, even though they are exempt from the federal tax. Please refer
to your attomey any questions you may have about state unemployment tax.
6. Social Security Tax. All section 501(c)(3) organizations, including churches, are
required to pay taxes under the Federal Insurance Contributions Act (FICA) for each employee
who is paid $100 or more in a calendar year! Services performed by diocesan priests in the
Section 3121(w) of the Code permits certain church- related organizations to make an
irrevocable election to avoid payment of FICA taxes, but only if such organizations are
nppnsed for religinrrc ma was to payment of social security taxes.
-2-
3
•
5
6
7
8
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exercise of their ministry are not considered "employment" for FICA ( Socal Security) purposes"
and FICA should not be withheld from their salaries. For Social Security purposes, diocesan
priests are subject to self - employment tax ( "SECA ") on their salaries as well as on the value of
meals and housing or housing allowances provided to them," Neither FICA nor income tax
withholding is required on compensation paid to members of religious institutes who are subject
to vows of poverty and obedience and are employed by organizations included in the Official
Catholic Directory.'
7. Form 990. All organizations included in the OCD must file Fonn 990, Retum of
Organization Exempt from Income Tax, unless they are eligible for a mandatory or discretionary
exception. There is no automatic exemption from the Form 990 filing requirement simply
because an organization is listed in the OCD. Organizations required to file Form 990 must
do so by the 15th day of the fifth month after the close of their fiscal year.' Among the
organizations not required to file Form 990 under section 6033 of the Code are: churches;
integrated auxiliaries of churches the exclusively religious activities of religious orders; schools
below college level affiliated with a church or operated by a religious order; organizations with
gross receipts normally not in excess of $25,000;' and certain church- affiliated organizations
that finance, fund or manage church assets, or maintain church retirement insurance programs,
and organizations controlled by religious orders that finance, fund or manage assets used for
I.R.C. § 3121(b)(8)(A).
1R.C• § 1402(a)(8).
Rev. Rut 77 -290, 1977 -2 C.B. 26.
The penalty for failure to tile the Form 990 is .$20 for each day the failure continues, up to a
maximum of S10,000 or 5 percent of the organization's gross receipts, whichever is less.
However, organizations with annual gross receipts in excess of 51 million are subject to
penalties of $100 per day, up to a maximum of $50,000. LR.C. § 6652(c)(1)(A).
I.R.C. § 6033(a)(2)(A)(i); Treas. Reg. § 1.6033 -2(h). Effective December 20, 1995, the internal
support test formerly contained in Rev. Proc. 86-23, 1986 -1 C.B. 564, is the sole test for
determining whether an organization qualifies as an integrated auxiliary of a church. To
qualify, an organization must be described in section 501(c)(3), qualify as other than a private
foundation, be affiliated with a church, and qualify as intemally supported. An organization
will be considered intemally supported ,list it both:
(1) Offers admissions, goods, services, or facilities for sale, other than on an
incidental basis, to the general public (except goods, services, or facilities
sold at a nominal charge or substantially below cost), and
(2) normally receives more than 50 percent of its support from a combination of
governmental sources; public solicitation of contributions (such as through
a community fund drive); and receipts from the sale of admissions, goods,
performance of services, or furnishing of facilities in activities that are not
unrelated trades or businesses.
Announcement 82 -88, 1982 -25 IR.8. 23.
-3-
0
v +i
exclusively religious activities v
Organizations that are required to file Form 990 must upon request make a copy of the
form and its schedules and attachments (other than contributor lists) available for public
inspection during regular business hours at the organization's principal office and at any regional
or district offices having three or more employees. Form 990 for a particular year must be made
available for a three year period beginning with the due date of the retum 10 In addition, effective
June 8, 1999, organizations that file Form 990 must comply with written or in- person requests
for copies of the Form 990. The organization may impose no charge other than a reasonable
fee to cover copying and mailing costs. If requested, copies of the Form 990 for the past three
years must be provided. In -person requests must be satisfied on the same day. Written
requests must be satisfied within 30 days »
8. Revenue Pracerbire 75 -50. Rev. Proc. 75 -50' ' sets forth notice, publication, and
recordkeeping requirements regarding racially nondiscriminatory policies that must be complied
with by private schools, including church- related schools, as a condition of establishing and
maintaining exempt status under section 501(c)(3) of the Code. Under Rev. Proc. 75 -50 private
schools are required to file an annual certification of racial nondiscrimination with the IRS. For
private schools not required to file Form 990, the annual certification must be filed on Form
5578, Annual Certification of Racial Nondiscrimination for a Private School Exempt from Federal
Income Tax. This form may be obtained from your local IRS office. Form 5578 must be filed
by the 15th day of the fifth month following the dose of the fiscal year. Form 5578 may be filed
individually or by the diocese on behalf of all its diocesan schools.
The requirements of Rev. Proc. 75 -50 remain in effect and must be complied with by all
schools listed in the OCD. Diocesan or school officials should insure that the
requirements of Rev. Proc. 75 -50 are met since failure to do so could jeopardize the
exempt status of the school and, in the case of a school operated by a church, the
exempt status of the church itself.
9
Rev. Proc. 96 -10, 1996 -1 C.B. 577.
to The penalty for failure to permit public inspection of the Form 990 is .520 for each day during
which such failure continues, up to a maximum of $10,000. I.R.C. § 6652(c)(1)(C).
11
I.R. § 6104(d). Generally, a copy of an organization's exemption application and supporting
documents must also be provided on the same basis. However, since Catholic organizations
covered under the Group Ruling did not file exemption applications with IRS, nor did USCC,
organizations covered under the Group Ruling should respond to requests for public
inspection and written or in -person requests for copies by providing a copy of the page of the
current OCD on which they are listed. If a covered organization does not have a copy of the
current OCD, it has two weeks within which to make It available for inspection and to comply
with in -person requests for copies. Written requests must be satisfied within the general time
limits. For more information on the section 6104(d) requirements, see OGC Memo dated May
18, 1999.
== 1975 -2 C.B. 587.
• •
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9_ 1 nhbying Activities. Organizations included in the OCD may Lobby for changes
in the law, provided such lobbying is not more than an insubstantial part of their total activities.
Attempts to influence legislation both directly and through grassroots lobbying are subject to this
restriction. The term "lobbying" includes activities in support of or in opposition to referenda,
constitutional amendments, and similar ballot initiatives. There is no distinction between
lobbying activity that is related to an organization's exempt purposes and lobbying that is not.
There is no fixed percentage that constitutes a safe harbor for "insubstantial" lobbying. Please
refer to your attorney any questions you may have about permissible lobbying activities.
10. Political Activities Organizations included in the Group Ruling may not
participate or intervene in any political campaign on behalf of or in opposition to any
candidate for public office. Violation of the prohibition against political activity can
jeopardize the organization's tax- exempt status. In addition to revoking exempt status, IRS
may also impose excise taxes on an exempt organization and its managers on account of
political expenditures. Where there has been a flagrant violation, IRS has authority to seek an
injunction against the exempt organization and immediate assessment of taxes due. If you have
any questions in this regard, please refer them to your attorney. (See OGC Memo dated
February 14, 1996).
11. Private Foundation Status The latest Group Ruling affirms that organizations
included in the OCD are not private foundations under section 509(a) of the Code. However,
the Group Ruling does not identify the subsection of section 509(a) under which a particular
organization is covered. Organizations must determine for themselves whether they qualify for
such status under the provisions of section 509(a)(1), (a)(2) or (a)(3). Newly- created or newly-
affiliated organizations must establish that they are not private foundations as a condition of
inclusion in the Group Ruling and OCD.
12. Group Fxemptinn Number. The group exemption number assigned to USCC
is 928 or 0928. This number must be included on each Form 990, Form 990 -T, and Form
5578 required to be filed by any organization exempt under the Group Ruling. We
recommend against using the group exemption number on Form SS -4, Request for Employer
Identification Number, because in the past this has resulted in IRS including USCC as part of
the organization's name when it enters the organization in its database.
If you have questions conceming the Group Ruling or this memorandum, please contact
Deirdre Dessingue Halloran at 202- 541 -3300 or by e -mail at dhalloran @nccbuscc_org.
Enclosure
=' IRS has expressed concern about organizations covered under the Group Ruling that fail to
include the group exemption number, 0928, on their Form 990 filings, particularly the initial
filing.
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4
Date: June 3, 1999
Dear Ms Halloran:
•
Internal Revenue Service
District Director
Ms. Deirdre Halloran
Associate General Counsel
United States Catholic Conference
3211 4" Street, N.E.
Washington, D.C. 20018 -1194
•
Department of the Treasury
P. O. Box 2508
Cincinnati, OH 45201
Person to Contact:
Myrna Huber #31 -01141
Telephone Number:
877 -829 -5500
FAX Number
513 -684 -5937
ECEOVED
JUN - 9 1999
JUN - 9 1999
In a ruling dated March 25, 1946, we held that the agencies and
instrumentalities and all educational, charitable and religious
institutions operated, supervised, or controlled by or in connection
with the Roman Catholic Church in the United States, its territories or
possessions appearing in The Official Catholic Directory 1946, are
entitled to exemption from federal income tax under the provisions of
section 101(6) of the Internal Revenue Code of 1939, which corresponds
to section 501(c)(3) of the 1986 Code. This ruling has been updated
annually to cover the activities added to or deleted from the
Directory.
The Official Catholic Directory for 1999 shows the names and addresses
of all agencies and instrumentalities and all educational, charitable,
and religious institutions operated by the Roman Catholic Church in the
United States, its territories and possessions in existence at the time
the Directory was published. It is understood that each of these is a
non - profit organization, that no part of the net earnings thereof
inures to the benefit of any individual, that no substantial part of
their activities is for promotion of legislation,' and that none are
private foundations under section 509(a) of the Code.
•
Based on all information submitted, we conclude that the agencies and
instrumentalities and educational, charitable, and religious
institutions operated, supervised, or controlled by or in connection
with the Roman Catholic Church in the United States, its territories or
possessions appearing in The Official Catholic Directory for 1999, are
exempt from federal income tax under section 501(c)(3) of the Code.
Donors may deduct contributions to the agencies, instrumentalities and
institutions referred to above, as provided by section 170 of the Code.
Bequests, legacies, devises, transfers or gifts to them or for their
use are deductible for federal estate and gift tax purposes under
sections 1055, 2106, and 2522 of the Code.
Ms. Deirdre Halloran
• •
Beginning January 1, 1984, unless specifically excepted, you and your
subordinates must pay tax under the Federal Insurance Contributions Act
(Social Security taxes) for each employee who is pay $100 or more in a
calendar year You and your subordinates are not liable for the tax
under to Federal Unemployment Tax Act (FUTA).
By May 31, 2000, please send three copies of The Official Catholic
Directory for 2000 to the IRS EPO /EO Division in Cincinnati, one copy
to the _RS EP /EO Divisions in Baltimore, Brooklyn, Dallas, and Los
Angeles, and three copies to the IRS National Headquarters.
The conditions concerning the retention of your group exemption as set
forth in our previous determination letter of August 17, 1983, remain
in full force and effect.
Sincerely,
C. Ashley BuY -
District Director
�'` 44 /
= e rATE9'E •
IS = •
Office of the General Counsel
CO \PEKE: \CF: 3211 4th Street N.E. Uashington. DC 2001 7 -1 194 (2021541-3300 FAX (20215413337 TELEX 7400424
IMPORTANT. TIME - SFNSITIVF I EGAL INFORMATION
BACKGROUND
TO:
State Conference Directors
FROM: Mark E. Chopko, General Counsel?
(Staff Contact: Deirdre Dessingue Halloran)
RE:
Archbishops, Bishops, Diocesan Attorneys and
DATE: May 18, 1999
64 Fed. Reg. 17279 (April 9, 1999).
Public Disclosure of Group Ruling Information and Form 990
IRS recently issued final regulations relating to the public disclosure requirements
of section 6104(d) of the Internal Revenue Code.' Section 6104(d) sets forth the
obligations of organizations exempt under section 501(c) and (d) of the Code (other thari
private foundations) to permit inspection and provide copies of their exempt status
application materials and Form 990s. Organizations exempt under section 501(c)(3) by
virtue of their inclusion in the USCC Group Ruling are subject to the section 6104(d)
regulations. These regulations are effective June 8. 1999.
The Omnibus Budget Reconciliation Act of 1987 added section 6104(e) of the Code,
which required tax- exempt organizations, including private foundations, to allow public
inspection of their applications for recognition of tax exemption, Form 1023 or 1024. It also
required tax - exempt organizations, other than private foundations, to allow public
inspection of their three most recent annual information retums, Form 990.
The Taxpayer Bill of Rights 2, enacted in 1996, amended section 6104(e) to require
tax- exempt organizations, including private foundations, to comply with requests made in
person or in writing for copies of their applications for exemption. It also required tax -
exempt organizations, other than private foundations, to comply with requests made in
person or in writing for copies of their three most recent annual information 'returns. •
The Tax and Trade Relief Extension Act of 1998 amended section 6104(e) to
subject private foundations to the same rules regarding public disclosure that applied to
other tax - exempt organizations. It also repealed section 6104(d), and redesignated
amended section 6104(e) as new section 6104(d).
PURi IC INSPECTION
• •
These final section 6104(d) regulations provide guidance for tax- exempt
organizations, other than private foundations, on compliance with applicable public
disclosure rules, including (a) when and where documents must be made available for
public inspection, (b) conditions an organization may place on requests for copies, (c) the
amount, form and timing of permitted charges, (d) instructions on making documents
widely available, and (e) special rules for organizations included in a group tax exemption.
Application for Exemptinn Under the final regulations, an exempt organization
must make its application for exemption available for public inspection without charge at
its principal, regional and district offices during regular business hours.
The application for exemption includes Form 1023 and 1024, as well as all
supporting documents filed by or on behalf of the organization in connection with the
application. It also includes any letter or other document issued by IRS conceming the •
application, such as an information letter or favorable determination letter. An application
for exemption does not include (a) any application filed by an organization that has not yet
been recognized as exempt, (b) any application filed before July 15, 1987, unless the
organization had a copy of the application on that date, or (c) any materials not available
for public inspection under section 6104.
Annual information Return. An exempt organization must also make its three
most recent annual information retums available for public inspection without charge at its
principal, regional and district offices during regular business hours. Each annual return
must be made available for three years beginning on the later of its filing due date or the
date it is actually filed.
The annual information return includes an exact copy of the Form 990 (including
Forms 990 -EZ or 990 -BL) or Form 1065 filed by the organization, as well as all schedules,
attachments and supporting documents, except for the name or address of any contributor
to the organization. It does not include Schedule A of Form 990 -BL, Form 990 -T, Schedule
K -1 of Form 1065, Form 1120 -POL, or any return of a private foundation.
Perrrtirsib!e Cnnrfitinns nn Public inspection, An exempt organization may have
an employee present in the room during an inspection. However, the organization must
permit the individual inspecting the documents to take notes freely during the inspection
and to photocopy documents at no charge, if the individual provides his own photocopying
2 A regional or district office is any office of the exempt organization, other than its principal office,
that has paid employees, whether part -time or full -time, whose aggregate number of paid hours per week
are normally at least 120. However, a site is not considered a regional or district office if the only services
provided at the site further exempt purposes, e.g., health care or day care, and the site does not serve as
an office for management staff, other than managers involved solely in the exempt activity conducted on
the premises.
2
0
9
0
RFQUESTS FOR CflelFS
• •
equipment at the place of the inspection.
An exempt organization with no permanent office is expected to comply with the
public inspection rules by making its application for exemption and annual information;
returns available for inspection at a reasonable location of its choice. It must permit
inspection within a reasonable amount of time after receiving a request for inspection
(normally not more than two weeks) and at a reasonable time of day. At the organization's
option, it may mail, within two weeks of receiving a request, a copy of the documents
requested in lieu of permitting inspection. However, it may charge the requester for
copying and actual postage costs only with the requester's consent.
An exempt organization must also provide to any individual who makes a written or
in- person request, with charges limited to a reasonable fee for reproduction' and actual
postage costs, a copy of all or part of any application for exemption or annual information
return required to be made available for public inspection. A request for a copy of less
than an entire application or return must specifically identify the requested part or schedule.
A regional or district office must satisfy the same rules as an organization's principal
office with respect to provision of copies. However, regional or district offices are not
required to make the annual information retum available for inspection or copying until 30
days after the date the retum would have to be available at the principal office.
In Penn Requests, An exempt organization must respond to a request for copies
made in person on the same business day. However, where unusual circumstances exist
such that fulfilling the request on the same business day would place an unreasonable
burden on the exempt organization, the organization must provide the copies on the next
business day after the unusual circumstances cease to exist or the frfth business day after
the date of the request, whichever occurs first. Unusual circumstances include, but are not
limited to, receipt of a volume of requests exceeding the organization's capacity to make
copies, requests involving extensive copying that are received shortly before the
organization's closing time, or requests received when the organization's managerial staff
capable of fulfilling the request is conducting special duties, e.g., student registration or
off -site meeting, rather than regular duties.
A principal, regional or district office of an exempt organization may retain a local
agent to process in person requests copies. The local agent must be located within'
reasonable proximity to the organization's office. The same rules that apply to the
organization apply to the local agent retained for this purpose. When the exempt
' The reasonabte fee for providing copies may not exceed the per -page fee charged by IRS for '
providing copies to a requester (see Treas. Reg. §601.702(f)(5)(iv)(B)), currently 51 for the first page and
15 cents for each page thereafter.
3
• •
organization receives an in person request for copies, it must immediately provide the
name, address and telephone number of its local agent. Thereafter, it is not required to
respond further to the requester. However, applicable penalties will be imposed on the
organization if the local agent fails to provide documents as required.
If the exempt organization charges a fee for copying and postage, it must accept
payment by cash and money order. It may also accept other forms of payment, such as
personal check or credit card.
Written Requests. An exempt organization must honor a written request for copies
of documents that (a) is addressed to, and delivered by, mail, electronic mail, fax or
private delivery service, to its principal, regional or district office; and (b) identifies the
address to which the copies should be sent. If the organization charges a fee for copying
and postage, it must accept payment by certified check, money order, and either personal
check or credit card. It may accept other forms of payment.
Generally, copies must be mailed within 30 calendar days from the date the
organization receives the request. However, if the organization requires payment in
advance, it is only required to provide copies within 30 days from the date it receives
payment. If an organization requiring payment in advance receives a written request
without payment or with an insufficient payment, the organization must, within seven days
from the date it receives the request, notify the requester of its prepayment policy and the
amount due. If the organization does not require prepayment and the requester does not
enclose prepayment, the organization must receive consent from the requester before
providing copies for which fees would exceed $20.
Copies are deemed provided on the date of the postmark or private delivery mark,
or if sent by certified or registered mail, on the date of registration or the date of the
postmark on the sender's receipt. With the consent of the requester, an exempt
organization may provide copies of requested documents exclusively by e -mail. In such
a case, the copies are deemed provided on the date the e-mail is successfully transmitted.
An exempt organization may retain an agent to process written requests for copies.
The same rules for processing written requests that apply to the organization apply to the
agent. If the organization receives the request first, the deadline for providing copies is
determined by reference to the date the organization received the request, not the date the
agent received the request. Once the organization transmits the request to the agent, it
is not required to respond further to the requester. However, applicable penalties will be
imposed on the organization if the agent fails to provide documents as required.
In the absence of evidence to the contrary, a request or payment that is mailed is deemed to be
received seven days after the date of the postmark. A request transmitted by e-mail or fax is deemed
received the day the request is transmitted successfully.
4
• •
SPECIAI PROVISIONS FOR GROUP RUI INGS
The final regulations contain special provisions relating public disclosure under xi
section 6104(d) by organizations covered under a group tax exempt ruling, which are
intended to reduce compliance burdens.
Applications for Exemption An exempt organization that did not file an
application for exemption because it was covered by a group exemption letter, must, upon •
request, make available for public inspection or provide copies of the application for
exemption, if any, submitted to IRS by the organization holding the group exemption letter
ant! those documents submitted by the group exemption holder to include the covered •
organization in the group ruling.
However, if the group exemption holder submits to IRS a directory of covered'
organizations, a covered organization is required to provide only the application for
exemption, if any, and the pages of the directory that refer to it.
An organization covered under a group exemption must permit public inspection,
or comply with requests for copies made in person, within a reasonable amount of time
(normally not more than 2 weeks) after receiving an in person request. Where a requester
seeks inspection, the covered organization may mail a copy of the applicable documents
to the requester, within the same time period, in lieu of permitting inspection. In this case,
the organization may charge for copying and postage only with the consent of the
requester. A covered organization must comply with written requests for copies within the
general time limits set forth above.
At its option, a requester may seek inspection at the principal office of the
organization holding the group ruling. The group ruling holder must make its directory
available for public inspection, but is required to make copies of only those pages that refer
to covered organizations specified by the requester. Such requests presented to the
group ruling holder must be fulfilled according to the general rules set forth above.
Organinatinns Covered Under the USCC Group Riding USCC did not file an
application for exemption. Therefore, there is no application that USCC or any
organization covered under the USCC Group Ruling is required to make available for
inspection or for copying . Accordingly, each exempt organization covered under the
USCC Group Ruling is required to provide for inspection or copying only the page(s) of the
current Official Catholic Directory ( "OCD') on which it appears. If a covered organization
does not have a copy of the current edition of the OCD, it has two weeks in which to obtain
a copy of the appropriate page(s) in order to comply with the provisions of section 6104(d)
as set forth above. Since the OCD is updated annually, current page(s) should be
provided.
Compliance with section 6104(d) is required independently by each organization
that constitutes a separate entity under civil law. Thus, for example, where parishes or
5
schools are separately incorporated, requests for disclosure may not simply be referred to
the diocese. On the other hand, in a corporation sole diocese, where parishes and
schools may not be separate civil entities, requests could be referred to the diocese,
except if the parish or school were to be considered a regional or district office of the
diocese. This is unlikely since generally the only services provided at a diocesan parish
or school further exempt purposes and the only managers on premises are involved solely
in those services (see footnote 2). Diocesan counsel should be consulted with particular
compliance questions.
Dioceses should consider making a copy of their full current OCD listing available
at the Chancery Office in anticipation of disclosure requests. In addition, dioceses and
other organizations covered under the USCC Group Ruling may wish to prepare, in
consultation with their legal advisors, a statement similar to the one statement set forth
below, to explain why certain documents are not available. Any such statement will need
to be adapted to particular circumstances.
Section 6104(d) Disclosure Statement
Diocese X is exempt from federal income tax under section 501(c)(3) of the
Internal Revenue Code by virtue of its inclusion in the group tax exemption
(GEN # 0928) of the United States Catholic Conference ( "USCG "). Because
of its inclusion in the USCC Group Ruling, Diocese X did not file an
application for exemption, Form 1023. In addition, USCC, whose group
ruling was issued in 1946, did not file Form 1023. Accordingly, there is no
application for exemption subject to public inspection under section 6104(d)
of the Code. A copy of the USCC 'Group Ruling reaffirmation letter is
available at www.nccbuscc.org /ogc.
As provided in section 301.6104(d )-3(f) of the Regulations, Diocese X will
provide for public inspection and copying the pages of the current edition of
the Official Catholic Directory ( "OCD') on which it appears. The OCD is the
directory submitted by USCC in order to cover Diocese X under its group tax
exemption. [Insert individual policy concerning fees for copying and
postage.]
Under the provisions of section 6033(a)(2)(A)(i) of the Code, Diocese X is not
required to file annual information retum, Form 990. Accordingly, there is no
Form 990 subject to public inspection under section 6104(d). [Amend or
delete according to individual circumstances (see below).]
Annual Information Returns, The final regulations set forth special rules
applicable to covered organizations that do not file their own annual information retums
because they are covered under a group exemption, the holder of which files a group
retum. These provisions are inapplicable to organizations covered under the USCC Group
Ruling, since USCC does not file a group return. Accordingly, organizations covered under
6
• •
the USCG Group Ruling are subject to the general rules regarding disclosure of annual
information returns set forth above.
PFNAI TIES FOR FAILURE TO OMPLY
Exempt organizations that fail to comply with the provisions of section 6104(d) are
subject to penalties under (1) section 6652(c)(1)(C) [relating to the Form 9901 of $20 per
day up to a maximum of $10,000; (2) section 6652(c)(1)(D) [relating to the Form 10231 of ,
$20 per day, with no cap; and (3) section 6685 of $5,000 for each retum or application. ,,
The final regulations indicate that if an exempt organization denies a request for
inspection or copying of documents, and the requester wishes to alert IRS to the possible
need for enforcement, the requester may provide a statement to the district director for the
IRS key district in which the organization's principal office is located, describing the reason
why he believes the denial violated section 6104(d).
THE INTFRNET At TFRNATIVE
A tax - exempt organization is not required to provide copies of its application for
exemption or annual information retum if the organization makes these documents widely, •
available. As defined in the final regulations, this means posting the documents on its own
World Wide Web page or as part of a database of similar documents of other tax - exempt
organizations on the Web page of another organization. A document will be considered
widely available only if (a) the Web page clearly informs readers that the doument is
available and provides instructions for downloading it; (b) the document is posted in a
format that, when accessed, downloaded, viewed and printed, exactly reproduces the
image of the original as it was filed with IRS, except for information permitted by statute to
be withheld from public disclosure; and (c) any individual with access to the Internet can
access, download, view and print the document without speical computer hardward or
software, and without payment of a fee.
The exempt organization must also develop procedures to insure the reliability and
accuracy of documents posted on a Web site and take reasonable precautions to prevent
alteration, destruction or accidental loss of posted documents. The organization must
notify requesters where its documents are available, including its Web address. information
must be provided immediately with respect to in- person requests, and within 7 days of
receiving a written request. The organization maintaining the Web page must have
procedures for insuring reliability and accuracy of documents posted on the page.
5 USCC did not file Forrn 1023, and thus is not subject to section 6104(d) with respect its original
group ruling letter or subsequent annual reaffirmations. Nonetheless, USCC has voluntarily made the
current group ruling reaffirmation letter available on its Web site at www.nccbuscc.org/ooc.
7
HARASSMENT CAMPAIGNS
• •
Even if an organization satisfies the copying requirements of section 6104(d }1by
posting its documents on its Web page, it must nonetheless make these documents
available for public inspection as required under section 6104(d)_
The final regulations provide that if, upon application by the subject organization
an IRS key district director determines that an exempt organization is the subject of a
harassment campaign and that compliance with requests for documents that are part of
such a campaign would not be in the public interest, the organization is not required to
fulfill requests for copies that it reasonably believes are part of such campaign'. If the
district director rules against the organization, it will be subject to applicable penalties for
failure to comply with section 6104(d).
A group of requests for an organization's documents is indicative of a harassment
campaign if the requests are part of a single coordinated effort to disrupt the operations of
the organization, rather than collect information. Facts and circumstances indicating that
an organization is the subject of a harassment campaign include: (a) a sudden increase
in the number of requests; (b) an extraodrdinary number of requests made through form
letters or similarly worded con (c) evidence of a purpose to deter significantly
the organization's employees or volunteers from pursuing the organization's exempt
purpose; (d) requests that contain language hostile to the organization; (e) direct evidence
of bad faith by organizers of the harassing group; (f) evidence that the organization has
already provided the requesting documents to a member of the group; and (g)
demonstration that the organization routinely complies with section 6104(d).
In addition, an organization may disregard any request for copies of all or part of any
document beyond the first two received within any 30-day period or the first four received
within any one -year period from the same individual or the same address, regardless of
whether the key district director has made a harassment determination. The organization
must continue to comply with public inspection requirements.
Please address any questions regarding section 6104(d) to Deirdre Dessingue
Halloran at 202 -541 -3300 or dhalloran @nccbuscc.org, or your diocesan attomey.
6 The application consists of a written statement giving the organization's name, address and
contact phone number, and a detailed description of the facts and cirumstances supporting a
determination that the organization is subject to a harassment campaign.
The organization may suspend compliance based on its reasonable belief that a request is part
of a harassment campaign, provided that it files an application for determination within 10 business days
from the day it first suspends compliance, and may continue to suspend compliance until it receives a
response to its application.
8
a
•
CERTIFICATE OF INSURANCE
PJL -21 -99 WED ,055 �i :37 FM CATEC RITIES
7 t - La ' iL, oc qH L' 012E
Real Property
Personal Property
Deductible
THE CATHOLIC MUTUAL RELIEF SOCIETY
4223 CENTER ST, OMAHA, NE 68105
CERTIFICATE OF COVERAGE
FAX:523 6773 PAGE 2
0 .944 PP.2/3
This is to certify that the following coverage is in force issued in tha name
of:
THE ROMAN CATHOLIC CHURCH IN THE STATE OF HAWAII
CHANCERY OFFICE
1184 BISHOP STREET
HONOLULU. HI 96813 -2859
Certificate Number: 8546 Tern: 7/01/99 - 7/01/00
Covered Premises:
Location /Property CATHOLIC CHARITIES COMMUNITY SERVICES
250 S. VINEYARD ST., HONOLULU, 11I 96813
Coi
Additional COUNTY OF HAWAII
Protected
Person(e)
Liability 1,000,000 Medical Payments
Limits (Each person - excluding school Students)
COMMENTS: COVERAGE ONLY EXTENDS TO THE COUNTY OF HAWAII POR CLAIMS,
WHICH DIRECTLY ARISE OUT OF CATHOLIC CHARITIES FULFILLMNOT
OF ITS OBLIGATIONS AS OUTLINED IW THE AGREEMENT TO PROVIDE
BONELESS SHELTER SERVICE AT THE KAWAIHAE EMERGENCY
TRAVStTIONAL SHELTER.
In the event of cancellation of this coverage the Society will mail notice
thereof to: CHANCERY OFFICE
HONOLULU, HI '
Should any of the above described coverages be candelled before the expiration
dates thereof, the carrier will endeavor to mail 30 days written notice to the
certificate holder, but failure to mail such notice will impose no Obligation
nor liability upon the Society. Unless so designated, this certificate of
coverage does not amend, extend, or alter the °overage evidenced by thin
certificate of coverage and has bean issues as a matter of information only.
Dated at OMAHA, NEBRASKA This 15TH Day of JULY
Fora Humber 090192
JUL -20-99 TUE 08:49 AM FROM:808 540 4301 TO:CP.THOLIC CRARIT :ES PAGE 2
1999
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ENDORSEMENT
(TOtZATT Ca®masRTWcA1
FAX:523 8773 • FAGE 3
1 PS: 373
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edhttes they palm on tenetef eta Protected Pa lat(a).
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of Reny thereunder. Unless agar; egeod by !mead or weetsad, Owe ago idsnded!Alder
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JUL - 20 - 99 TIDE 08:49 AN FROM:808 540 430: TO:CATHOLIC CHARITIES PAGE 3
•
CHARTER OF INCORPORATION
Of
CATHOLIC CHARITIES OF THE
DIOCESE OF HONOLULU
(As Amended December 19, 1989)
TO ALL TO WHOM THESE PRESENTS SHALL COME:
1, WALTER D. ACKERMAN, JR., Treasurer of the Territory of Hawaii,
send Greetings:
WHEREAS, JAMES J. SWEENEY, Bishop of the Diocese of Honolulu of the
Roman Catholic Church, REV. ROBERT SCHOOFS, REV. EDWIN J. KENNEDY,
SISTER VICTORIA FRANCIS LARMOUR and JOSEPH O'DONNELL, hereinafter
called the Petitioners, have made application to me as Treasurer of the Territory of
Hawaii as aforesaid that a Perpetual Charter of Incorporation be granted to them
whereby they and those who may hereafter become associated with them and their
successors may be made a body corporate of the Territory of Hawaii, in perpetuity,
under the name of CATHOLIC CHARITIES OF THE DIOCESE OF HONOLULU,
with all the rights, powers, privileges and immunities which are now or may thereafter
be secured by law to a corporation of such nature;
NOW THEREFORE, know ye that 1, the said WALTER 0. ACKERMAN, JR.,
as such Treasurer aforesaid, by and with the advice and consent of the Acting
Governor of said Territory and in the exercise and execution of every power and
authority in anywise enabling me in this behalf hereby constitute the said petitioners
and their associates and successors a perpetual body corporate under the laws of
the Territory of Hawaii, under the name of "CATHOLIC CHARITIES OF THE
DIOCESE OF HONOLULU:
The objects and purposes of the corporation shall be as follows
(a) To take over and carry on the charitable work of the Roman
Catholic Bishop of Honolulu, a corporation sole, which work is presently
being carried on by it under the name of "Catholic Charities ";
(b) To educate, place and care for dependent, delinquent and
destitute children;
• •
ARTICLES OF INCORPORATION
• •
CHARTER OF INCORPORATION
Of
CATHOLIC CHARITIES OF THE
DIOCESE OF HONOLULU
(As Amended December 19, 1989)
TO ALL TO WHOM THESE PRESENTS SHALL COME:
I, WALTER D. ACKERMAN, JR., Treasurer of the Territory of Hawaii,
send Greetings:
WHEREAS, JAMES J. SWEENEY, Bishop of the Diocese of Honolulu of the
Roman Catholic Church, REV. ROBERT SCHOOFS, REV. EDWIN J. KENNEDY,
SISTER VICTORIA FRANCIS LARMOUR and JOSEPH O'DONNELL, hereinafter
called the Petitioners, have made application to me as Treasurer of the Territory of
Hawaii as aforesaid that a Perpetual Charter of Incorporation be granted to them
whereby they and those who may hereafter become associated with them and their
successors may be made a body corporate of the Territory of Hawaii, in perpetuity,
under the name of CATHOLIC CHARITIES OF THE DIOCESE OF HONOLULU,
with all the rights, powers, privileges and immunities which are now or may thereafter
be secured by law to a corporation of such nature;
NOW THEREFORE, know ye that I, the said WALTER D. ACKERMAN, JR.,
as such Treasurer aforesaid, by and with the advice and consent of the Acting
Governor of said Territory and in the exercise and execution of every power and
authority in anywise enabling me in this behalf hereby constitute the said petitioners
and their associates and successors a perpetual body corporate under the laws of
the Territory of Hawaii, under the name of "CATHOLIC CHARITIES OF THE
DIOCESE OF HONOLULU."
The objects and purposes of the corporation shall be as follows
(a) To take over and carry on the charitable work of the Roman
Catholic Bishop of Honolulu, a corporation sole, which work is presently
being carried on by it under the name of "Catholic Charities ";
(b) To educate, place and care for dependent, delinquent and
destitute children;
.ti
• •
(c) To establish , maintain, operate and conduct schools, orphanages,
asylums and hospitals within the United States, its territories and
dependencies:
(d) To function as the central diocesan organization to which the
Roman Catholic Bishop of Honolulu may delegate the responsibility for the
conduct, supervision and the development of the charitable works within the
Roman Catholic Diocese of Honolulu;
(e) To coordinate and correlate charitable agencies, to direct the work
of the Roman Catholic Diocese of Honolulu in the major functional fields of
health, social action, social group work and social case work, including child
placing and child care in institutions and family foster homes;
(1) To function as the official representative of the Roman Catholic
Diocese of Honolulu, its dealings with kindred agencies in the Territory of
Hawaii and its participation in community movement for the promotion of the
general welfare;
(g) To carry on all and every variety of charity work connected directly
or indirectly with the religious work of the Roman Cathoiic Church in the
Territory of Hawaii.
(h) To carry on any work of a charitable nature within the United
States, its territories and dependencies, which it may deem expedient or desirable;
(1) To organize and direct any subsidiary agencies, units or auxiliaries
needed to carry out any of the above works; and
(j) To operate exclusively for charitable and educational purposes
within the meaning of Section 501 (c) (3) of the Internal Revenue Code, including, for
such purposes, the making of distributions to organizations that qualify as tax -
exempt organizations under Section 501 (c) (3) of the Internal Revenue Code (or any
future corresponding provisions)
II.
The corporation shall have the following powers:
(a) To provide buildings and grounds and to maintain the same for the
purposes and objects of the corporation;
(b) To purchase, lease or to acquire by exchange or by gift or
otherwise any lands, buildings and property, real or personal, which may be requisite
for the purposes of or conveniently used in connection with any of the objects of the
corporation, and to own, hold, use, sell, demise, mortgage, exchange or otherwise
dispose of the same:
• •
(c) To hire and employ professional, clerical, maintenance and other
employees as found necessary or convenient and to pay them reasonable
compensation in return for service's rendered to the corporation;
(d) To invest in securities of any other corporation or in any other
investment, and to deal with the moneys and securities of the corporation in such
manner as may from time to time be determined by the corporation;
(e) To borrow, raise and give security for money by the issuance of
promissory notes and /or other obligations or by mortgage, pledge, or hypothecation
of all or any part of the property of the corporation and to raise funds for corporate
purposes by public or private donation, subscription, contribution, or otherwise;
(f) To purchase, furnish and supply equipment and paraphernalia
convenient and necessary for all the purposes and objects of the corporation;
(g) To merge or consolidate with any other corporation having any like
corporate purposes and /or to acquire the property of any other such corporation and
to assume any of its debts and liabilities;
(h) To do all other such lawful things as are incident and conducive to
the attainment of the purposes and objects of the corporation; and
(1) To exercise all powers granted by law.
III.
The location of the principal office of the corporation shall be in Honolulu, City and
County of Honolulu, Territory of Hawaii.
Iv.
The Corporation is a non - profit corporation and shall not authorize or
issue any shares of stock. No dividend shall be paid and no part of the income or
profit of the Corporation shall be distributed to the members, directors of officers of
the Corporation. No loans shall be made by the Corporation to its directors or
officers. The Corporation may, however, pay compensation in a reasonable amount
to its members, directors, or officers for services rendered. Except as permitted by
this Section 3.2 , no part of the assets or earnings of the Corporation shall inure to
the benefit of any member of the Corporation nor any individual. The Corporation
shall not participate in or intervene in (including publication or distribution of
statements) any political campaign on behalf of any candidate for public office.
Notwithstanding any other provision of the Corporation's articles of incorporation, the
Corporation shall not carry on any activities not permitted (i) by a corporation
exempt from Federal Income Tax under Section 501 (c) (3) of the Internal Revenue
Code of 1986 (or corresponding provision of any future United Sates internal
revenue law); or (ii) by a corporation, contributions to which are deductible under
Section 170 (c) (2) of the Internal Revenue Code of 1986 (or the corresponding
provision of any future United States internal revenue law).
• •
V.
The Bishop of the Diocese of Honolulu of the Roman Catholic Church shall
always be a member of the corporation. The other members of the corporation shall
consist of those persons who may from time to time be appointed as members of the '
Roman Catholic Bishop of Honolulu, a corporation sole. Membership in the
corporation shall be evidenced from time to time by the membership roll of the
corporation. The Roman Catholic Bishop of Honolulu, a corporation sole, may by an
insturment in writing filed with the corporation, expel, remove, or replace any
member of the corporation for any reason at any time.
VI.
The By -laws of the corporation shall be adopted and amended by the
affirmative vote of a majority of all the members of the corporation present in person
or by proxy at a members' meeting, regular or special.
VII.
If upon the winding up or dissolution of the corporation there remains after
satisfaction of all its debts and liabilities any property whatsoever, the same shall be
distributed to the Roman Catholic Bishop of Honolulu, a corporation sole. .
VIII.
The corporation is not organized for profit and it will not issue any stock.
IX.
There shall be a Board of Directors, the number of which shall be fixed from
time to time by the members, but which Board shall always consist of not less than
three directors. The Board of Directors shall be elected as provided in the By -laws.
At Least one director shall be a resident of the State of Hawaii. The Board of
Directors shall have and may exercise all powers of the corporation except as
otherwise provided by law, this Charter of Incorporation or by the By -laws. Provided
that, until their successors shall be duly elected, the members of the Board of
Directors shall be:
JAMES J. SWEENEY, Bishop of the Diocese of Honolulu of the Roman
Catholic Church
REV. ROBERT SCHOOFS
REV. HUBERT WINTHAGEN.
• •
X.
The 13y-laws of the Corporation may provide for an executive committee and
other committees of the Board of Directors, the method of their appointment, the
number of their members, qualifications of members, tenure of office and the powers
of such committees.
XI.
The principal officers of the corporation shall be a President, one or more
Vice - Presidents, a Secretary and a Treasurer, all of whom shall be elected or
appointed as the By -laws shall prescribe. Provided, that until their successors shall
be so elected or appointed, the officers shall be:
JAMES J. SWEENEY, Bishop
of the Diocese of Honolulu
of the Roman Catholic Church President
REV. ROBERT SCHOOFS Vice - President
REV. HUBERT WINTHAGEN - Secretary and
Treasurer
The president of the corporation shall at all times be the Bishop of the
Diocese of Honolulu of the Roman Catholic Church.
The corporation may have such other officers and agents as may be provided
by the By -laws The offices of Secretary and Treasurer may be held by the same
person. Officers other than the President need not be members of the corporation.
Xfl.
The corporation shall have power in and by said corporate name to sue and
be sued, to make and use a corporate seal and to alter the same at its pleasure, to
make and adopt and from time to time to amend or repeal By -laws not inconsistent
with law or with the Charter of the corporation governing the qualifications,
admission, suspension and expulsion of members and the voting and other rights,
privileges and obligations of members and providing for the election, government
and removal of its directors and officers and the management of its property and
affairs.
XIII.
The property of the corporation shall alone be liable in law for the payment of
its debts and liabilities.
XIV.
•
• •
Notice to and process against the corporation may be given to or served upon
any of its principal officers.
X V.
The corporation will complete its organization within sixty (60) days from the
granting of its Charter.
IN WITNESS WHEREOF, I have hereunto set my hand and the Seal of the
Treasury Department of the Territory of Hawaii, at Honolulu this 2tday of July, 1947. '
Treasurer of the Territory of Hawaii
I consent to and approve the granting of the foregoing Charter.
Governor of the Territory of Hawaii
APPROVED AS TO FORM;
/s/ Michiro Watanabe
Deputy Attorney General
/s/ W. D. Ackerman..Jr
/s/ Ingram M. Stainback
• •
BY -LAWS
glg/nih dw/nbyl.wa3
• BYLAWS •
of
Catholic Charities Community and Immigrant Services
an Affiliate Agency of
Catholic Charities of the Diocese of Honolulu
As of July 1, 1999
ARTICLE 1
Name and Location
Section 1.1. Name. The name of the agency is CATHOLIC CHARITIES COMMUNITY and
IMMIGRANT SERVICES. The agency is an affiliate agency of the nonprofit Hawaii corporation, CATHOLIC
CHARITIES OF THE DIOCESE OF HONOLULU. In these Bylaws, CATHOLIC CHARITIES
COMMUNITY and IMMIGRANT SERVICES is called "CC Community and Immigrant Services" and
CATHOLIC CHARITIES OF THE DIOCESE OF HONOLULU is called "Catholic Charities ".
Section 12. Location. The principal office of CC Community and Immigrant Services shall be at such
place in Honolulu, Hawaii as the Board of Directors of CC Community and Immigrant Services may determine.
CC Community and hrunigranI Services may have other offices, either within or without the State of Hawaii as
the Board of Directors of CC Community and Immigrant Services may designate, or as the activities. of
CC Community and Immigrant Services may require from time to time.
ARTICLE II
Board of Trustees
Section 2.1. General. The members of Catholic Charities consist of eight persons appointed from time
to time as the members of the Board of Trustees of Catholic Charities by the Bishop of the Diocese of Honolulu
of the Roman Catholic Church, who is hereinafter called the "Bishop."
Section 2.2. Powers of Trustees. The Board of Trustees of Catholic Charities is vested with and
exercises, either directly or as such Board of Trustees may delegate to the Board of Directors of Catholic .
Charities, all of the corporate powers reserved to the Board of Trustees by the Bylaws of Catholic Charities, as
reserved to the members of Catholic Charities by the Charter of Incorporation of Catholic Charities and the
Bylaws of Catholic Charities, and as reserved to the members of a nonprofit Hawaii corporation which has a
board of directors pursuant to the Hawaii Nonprofit Corporation Act, including but not limited to, the power to:
(1) Approve, amend or repeal these Bylaws;
(2) Remove members of the Board of Directors of Catholic Charities and of CC Community and
Immigrant Services;
(3) Authorize the sale, lease, exchange, or mortgage of all or substantially all of the property and assets
of Catholic Charities; or
(4) Adopt or modify the mission statement, vision statement or statement of core values of
CC Community and Immigrant Services.
ARTICLE III
'Reserved"
ARTICLE IV
Board of Directors
• •
Section 4.1. Powers of Board of Directors. All of the powers of CC Community and Immigrant
Services, whether set forth generally, specifically, by law, or in these Bylaws, shall be vested in and exercised by
the Board of Directors of CC Community and Immigrant Services, except those powers reserved to the Board of
Trustees of Catholic Charities or the Board of Directors of Catholic Charities as provided herein and those
reserved to members of Catholic Charities by iLs Charter of Incorporation. In addition, and without limitation to
the foregoing powers, the Board of Directors of CC Community and Immigrant Services shall also possess the
power:
(a) To adopt policies governing the general organization, program, and conduct of CC Community and
Immigrant Services;
To elect officers provided in these Bylaws;
To appoint and remove, with or without cause, with the participation and concurrence of the
Diocesan Director of Catholic Charities (or in the absence of the Diocesan Director, the Bishop),
the Executive Director of CC Community and Immigrant Services;
(b)
(c)
(d) To implement personnel standards and practices and compensation of all positions of
CC Community and Immigrant Services within the guidelines set by Catholic Charities;
(e) To define the jurisdiction, duties and powers of all committees except as otherwise provided in
these Bylaws;
(f) To make and enforce rules not inconsistent with these Bylaws, regulating from time to time the
affairs and conduct of CC Community and Immigrant Services and the conduct of its directors in
connection with CC Community and Immigrant Services, and to give effect to such rules of the
Board of Directors of CC Community and immigrant Services, or of committees as shall meet with
the approval of the Board of Directors of CC and Immigrant Community Services; all as in the
judgment of such Board shall seem advisable from time to time;
(g) To approve the CC Community and Immigrant Services budget for submission and approval by the
Board of Directors of Catholic Charities and, subject to such approved budget, make and authorize
expenditures necessary for the conduct of the affairs of CC Community and Immigrant Services;
(h) To delegate such of the powers listed above, or portions thereof, as it deems appropriate to the
Executive Director of CC Community and Immigrant Services; and
(i) To perform such other duties as may be necessary for the conduct of business of CC Community
and Imm ogrant Services.
Section 4.2. Number and Qualification of Directors. The authorized number of directors of
CC Community and Immigrant Services shall be not fewer than nine (9) and not more than twenty-one (21) and
may be changed annually by the Board of Directors of CC Community and Immigrant Services. The directors
constituting the Board of Directors of CC Community and Immigrant Services shall be as follows:
(a) The person acting from time to time as the Chair of the Board of Catholic Charities; and
(b) Persons representing the Catholic Church and the community at large, who are hereinafter called
the "Elected Directors," as may be elected by the Board of Directors and confirmed by the Board of
Directors of Catholic Charities.
At least one director shall be a resident of the State of Hawaii.
Section 4.3. Appointment and Election of Directors.
(a) The appointed director who serves on the Board of Directors of CC Community and Immigrant
Services by virtue of appointment as Chair of the Board of Catholic Charities as described in
Section 4.2(a) hereof shall automatically be appointed to the Board of Directors upon appointment
as Chair of the Board of Directors of Catholic Charities without further action.
2
r
A
• •
(b) Elected Directors shall be elected at a regular November meeting of the Board of Directors of
CC Community and Immigrant Services or at any special meeting of the Board of Directors of
CC Community and Immigrant Services called and held for that purpose. Elected Directors shall
be elected for terms of three years except that Directors may be elected for a term equal to the
unexpired term of a Director who shall have died, resigned or been removed and that Directors may
be elected to a term of one year or two years such that the temrs of approximately one -third of all
Elected Directors shall expire each year.
Section 4.4. Term of Office. Terms of office shall commence immediately following confirmation by
the Board of Directors of Catholic Charities, unless provided otherwise by the Board of Trustees of Catholic
Charities. Each Elected Director shall hold office until December 31st of the third year following his or her
election, or the final year of the unexpired term being filled by such Director, as the case may be, or until his or
her death, resignation or removal, whichever is earliest. The appointed director shall hold office until death,
resignation, or removal from the office set forth in Sections 4.3, 4.5 and 4.6. No Elected Director who shall be
elected on or after July I, 1997 may hold office for more than six consecutive years, including any term as an
officer of the Board of Directors.
• Section 4.5. Vacancies. Should any permanent vacancy occur among the Elected Directors through
death, resignation, removal or other cause, a successor to hold office for the unexpired term so vacated shall be
selected by the Board of Directors of CC Community and Immigrant Services, subject to confirmation by the
Board of Directors of Catholic Charities.
Section 4.6. Removal. A majority of the Board of Directors of CC Community and Immigrant
Services, after due consideration, may remove any director for any reason determined by such Board of
Directors, in its sole discretion. Without limiting the foregoing, three absences from regular meetings of the
Board of Directors of CC Community and Immigrant Services in any one calendar year are grounds for removal.
ARTICLE V
Actions of the Board of Directors and Committees
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Section 4.7. Reduction. No reduction of the authorized number of directors shall have the effect of
shortening the term of any incumbent director.
Section 4.8. Liability. No director shall be personally liable for the debts, liabilities or obligations of
Catholic Charities or its affiliate agencies.
Section 4.9. No Compensation. Directors shall serve without remuneration. The Board of Directors of
CC Community and Immigrant Services may provide for reimbursement of all or part of directors' expenses of
attending meetings of the Board of Directors of CC Community and immigrant Services or committees.
Section 4.10. Conflicts of Interest. No director shall discuss or vote on any matter under consideration'
by the Board of Directors of CC Community and Immigrant Services 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 of interest abstained from discussion and voting. Any director may request the President of
the Board of Directors of CC Community and Immigrant Services to determine whether a conflict of interest
exists in any matter. The President of the Board of Directors of CC Community and Immigrant Services shall
resolve the question. The decision of the President of the Board of Directors of CC Community and Immigrant
Services shall be determinative for all purposes. In the event the President of the Board of Directors of
CC Community and Immigrant Services is unable to resolve the question, the question shall be resolved by the
Vice President of the Board of Directors of CC Community and Immigrant Services.
Section 5.1. Regular Meetings. A regular meeting of the Board of Directors of CC Community and
Immigrant Services shall be held at least annually upon call of the President or any four (4) directors. The Board
of Directors of CC Community and Immigrant Services may provide, by resolution, the time and place for the
holding of additional regular meetings. No notice other than such resolution need be given.
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Section 5.2. Special Meeting& Special meetings of the Board of Directors or of a committee may be
called by or at the request of the President of the Board of Directors of CC Community and Immigrant Services
or any four (4) directors or committee members. The person or persons authorized to call special meetings of the
Board of Directors of CC Community and Immigrant Services or the committees may fix any place within the
State of Hawaii as the place for holding any special meeting of the Board of Directors of CC Community and
Immigrant Services or committee called by them.
Section 5.3. Telephone Meetings. Subject to the provision below regarding notice, members of the
Board of Directors of CC Community and Immigrant Services or any committee may participate in a meeting of
the Board of Directors of CC Community and Immigrant Services or committee by means of a conference
telephone or similar communications equipment by means of which all persons participating in the meeting can
communicate with each other at the same time. Participating by such means shall constitute presence in person
at the meeting.
Section 5.4. Notice. The Secretary or Executive Director shall give notice of each meeting of the
Board of Directors of CC Community and Immigrant Services or any committee. Notice shall be in writing and
be mailed to the director's mailing address, not less than three days before the meeting. Notice may be given
personally, by telephone or facsimile not less than one day before the meeting. Notice may also be given as
otherwise prescribed in advance by the Board of Directors of CC Community and Immigrant Services_ The
failure of any director to receive notice shall not invalidate the proceedings or any meeting at which a quorum of
directors is present. 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 or these Bylaws, a notice or waiver of notice need not state the
purposes of the meeting.
Section 5.5. Quorum and Adjournment. A quorum for the conduct of business of the Board of
Directors of CC Community and Immigrant Services shall be the number of directors equal to forty percent
(40 %) of the aggregate number of directors then duly acting (but not including directors who shall have died,
resigned or have been removed). Forty percent (40 %) of the members of a committee then duly acting shall
constitute a quorum of the committee. Except as otherwise required by law or these Bylaws, the act of a
majority of all directors or committee members present at any meeting, at which a quorum is present, shall be the
act of the Board of Directors of CC Community and Immigrant Services or committee. In the absence of a
quorum, the presiding officer or a majority of directors present may adjourn the meeting from time to time
without further notice until a quorum is present.
Section 5.6. Action Without Meeting. Any action required or permitted to be taken at any meeting of
the Board of Directors of CC Community and Immigrant Services 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 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
Section 6.1. Principal Officers and Terms. The principal officers of CC Community and Immigrant
Services shall be a President, a Vice President, a Secretary, a Treasurer and an Executive Director. There may
be such other officers and agents of CC Community and Immigrant Services with such powers and duties as the
Board of Directors of CC Community and Immigrant Services may deem appropriate and who may be appointed
to serve at the pleasure of the Board of Directors of CC Community and Immigrant Services.
Section 6.2. The President. The President shall be an Elected Director and shall preside at all meetings
of the Board of Directors of CC Community and immigrant Services. The President shall appoint members of
standing and ad hoc committees and shall be an ex- officio voting member of all standing committees. The
President shall serve as the CC Community and Immigrant Services representative on the Board of Directors of
Catholic Charities. I
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Section 6.3. The Vice President. The Vice President shall be an Elected Director and shall assist the
President in the performance of the President's duties. The Vice President shall preside at meetings of the Board
of Directors of CC Community and Immigrant Services in the absence of the President. The Vice President shall
also perfonn such other duties as may be required by the President, the Board of Directors of CC Community
and Immigrant Services or these Bylaws.
Section 6.4. The Secretary. The Secretary shall be an Elected Director and with the aid of staff shall be
responsible for keeping the minutes of all meetings of CC Community and Immigrant Services and giving notice
of all meetings of the Board of Directors of CC Community and Immigrant Services. The Secretary shall also
perform such other duties as may be required by the President, the Board of Directors of CC Community and
Immigrant Services or these Bylaws.
Section 6.5. The Treasurer. The Treasurer shall be an Elected Director and shall be the chief financial
officer of CC Community and Immigrant Services and with the aid of staff shall exercise general supervision
over the receipt, custody and disbursement of CC Community and Immigrant Services' funds. The treasurer
shall also perform such other duties as may be required by the President, the Board of Directors of
CC Community and Immigrant Services or these Bylaws.
Section 6.6. Executive Director. The Executive Director shall be the chief professional officer of
CC Community and Immigrant Services and shall exercise general supervision over the affairs of
CC Community and Immigrant Services. The Executive Director shall execute the policies and directives of the
Board of Directors of CC Community and Immigrant Services and the President. The Executive Director shall
keep the President, the Board of Directors of CC Community and Immigrant Services and the Diocesan Director
fully informed to meet their responsibilities.
Section 6.7. Election and Terms of Office. All officers other than the Executive Director shall be
elected by the Board of Directors of CC Community and Immigrant Services, shall serve at the pleasure of the
Board of Directors of CC Community and Immigrant Services, and shall be subject to removal at any time
without cause by the Board of Directors of CC Community and Immigrant Services. Unless otherwise •
determined by the Board of Directors of CC Community and Immigrant Services, the terms of office of officers •
shall be one (1) year. The Board of Directors of CC Community and Immigrant Services 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. The term of office of all officers
shall commence immediately upon election to office by the Board of Directors of CC Community and Immigrant
Services, subject to confirmation by the Board of Directors of Catholic Charities. Officers shall not serve more
than three consecutive terms in the same office_
ARTICLE VII
Nominations
Section 7.1. Nominations Committee. There shall be a Nominations Committee of not.less than three
(3) nor more than ten (10) members, including a chairperson, appointed annually by the President of the Board
of Directors of CC Community and Immigrant Services. Vacancies in the committee shall be filled by
appointment by the President of the Board of CC Community and Immigrant Services.
Section 7.2. Nominations for Officers of the Board. The Nominations Committee shall prepare the
slate of officers to be submitted, in a report, (1) for consideration by the Agency Relations and Nominations
Committee of the Board of Directors of Catholic Charities each October and (2) to the Board of Directors of
CC Community and Immigrant Services for election at the regularly scheduled meeting of the Board of D
of CC Community and Immigrant Services in November or at a special meeting called for that purpose. Further
nominations of officers may be made by any director from the Boor. Such election shall be subject to,
confirmation by the Board of Directors of Catholic Charities
Section 7.3. Secret Ballot. If there are any nominations in addition to those made by the Nominations
Committee, the election shall be by secret ballot.
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ARTICLE VIII
Committees
Such standing and ad hoc committees of the Board of Directors of CC Community and Immigrant
Services may be formed as the Board of Directors of CC Community and Immigrant Services shall from time to
time deem proper for carrying on the activities of CC Community and Immigrant Services or for the conduct of
its business or affairs. The duties, time limit, jurisdiction and powers of each standing or ad hoc committee shall
be defined by the Board of Directors of CC Community and Immigrant Services. There shall be at least one (1)
director on each committee. The chair of each committee shall be a director. The remaining members of the
committee may be persons other than directors.
ARTICLE IX
Execution of Instruments
Section 9.1. Proper Officers. Except as otherwise provided by law, the Charter of Incorporation of
Catholic Charities or these Bylaws, the Board of Directors of Catholic Charities may authorize any officer or
officers, employee or employees, agent or agents, to enter into any contract or to execute any instrument in the
name of and on behalf of Catholic Charities, and such authority may be general or confined to specific instances;
and unless so authorized by the Board of Directors of Catholic Charities, no officer, employee or agent shall
have any power or authority to bind Catholic Charities by any contract or engagement or to pledge its credit or to
render it liable for any purpose or to any amount.
Section 9.2. Restrictions on Signature Authority. No sale, conveyance, mortgage or other alienation or
encumbrance of real property owned by Catholic Charities shall be effected unless it shall have first been
approved by the Bishop and the Board of Trustees of Catholic Charities.
ARTICLE X
JReserved(
ARTICLE XI
Indemnification of Directors and Officers
Section 11.1. No Liability to CC Community and Immigrant Services or to Catholic Charities. No
director or officer of CC Community and Immigrant Services who serves without remuneration or expectation of
remuneration shall be liable to CC Community and Immigrant Services or to Catholic Charities 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.
Section 11.2. Indemnification Generally. Catholic Charities shall defend and indemnify each person
who was or is a party or is threatened to be made a party to any threatened, pending or complete action, suit or
proceeding, whether civil, criminal, administrative or investigative (other than an action by or in the right of
Catholic Charities) by reason of the fact that the person is or was a director, officer, employee or agent of
CC Community and Immigrant Services or is or was serving at the request of CC Community and Immigrant
Services as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other
enterprise, against expenses (including attomey's fees), judgment, 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
CC Community and Immigrant Services, 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 imgood faith and in a manner which the person reasonably
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believed to be in or not opposed to the best interests of CC Community and Immigrant Services or, with respect
to any criminal action or proceedings, create a presumption that the person had reasonable cause to believe that
the person's conduct was unlawful.
Section 11.3. Suits by or in the Right of Catholic Charities. Catholic Charities 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 Catholic Charities to procure a judgment in its favor by reason of the fact that the
person is or was a director, officer, employee or agent of CC Community and Immigrant Service§, or is or was
serving at the request of CC Community and Immigrant Services as a director, officer, employee or agent for
another corporation, partnership, joint venture, trust or other enterprise, against expenses (including attomey's
fees) actually and reasonably incurred by the person in connection with the defense or settlement of 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 interest of CC Community and immigrant Services and except that no indemnification shall be made in
respect of any claim, issue or matter as to which the person shall have been adjudged to be liable for negligence
or misconduct in the performance of the person's duty to CC Community and Immigrant Services unless and
only to the extent that the court in which the action or suit was brought shall detennine upon application that,
despite the adjudication of liability but in view of all the circumstances of the case the person is fairly and
reasonably entitled to indemnity for expenses which the court shall deem proper.
Section 11.4. Effect of Success in Defense. To the extent that a person who is or was a director,
officer, employee or agent of CC Community and Immigrant Services has been successful on the merits or
otherwise in defense of any action, suit or proceeding referred to in Sections 11.1 and 11.2, or in defense of any
claim, issue or matter therein, the person shall be indemnified against expenses (including attorneys' fees)
actually and reasonably incurred by the person in connection therewith. .
Section 11.5. Indemnification not Exclusive. The indemnification provided by the 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, officer, employee or agent and shall inure to the benefit of the heirs,
executors and administrators of the person.
ARTICLE XII
Rules of Order
In all meetings under these Bylaws, at the request of any member of the body meeting, Robert's Rules,
of Order latest edition, shall be used as a guide to govem procedure.
ARTICLE XII1
Amendments
These Bylaws may be amended by an affirmative vote of a majority of the Board of Trustees of Catholic
Charities.
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Certificate of Catholic Charities
•
Pursuant to Section 3 of Article VI of the Bylaws of Catholic
Charities, the undersigned Secretary of Catholic Charities hereby certifies
that the Trustees of Catholic Charities approved these Bylaws of Catholic
Charities Community Services at a meeting duly called and held on the
13th day of December , 1997
DATED: Honolulu, Hawaii, January 10. 1998 ,:
CATHOLIC CHARITIES of the Diocese
of Honolulu, a Hawaii nonprofit corporation.
By:
Secretary, Corporate.Board