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HomeMy WebLinkAboutCOM 0667.013 1998-2000Stephen K. Yamashiro Mayor FISCAL YEAR ENDING:June 30, 2001 DATE OF APPLICATION: GRANT APPLICATION FOR: CHILD AND FAMILY SERVICE Legal Name of Organization: Mailing Address: Facility/Site Address: Director /Site Manager: Organization President: Contact Person (Grant Writer) DEPARTMENT OF FINANCE 25 Aupuni Street, Room 118 • Hilo, Hawaii 96720 -4252 (8081 961-8234 • Fax (8081 961-8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2000 -01) HUMAN SERVICES NONPROFIT GRANTS REVIEW COMMITTEE (HSNPGRC) JANUARY 31, 2000 (Program rde) CHILD AND FAMILY SERVICE Amount of request for County funds: S 7 , 000.00 Total annual budget of organization: $ 2,010,474 County of Tbatuaii Briefly, define the program for which funding is being requested: ' 4113 5«,,.J - � (,cnyt o(s61.013(KKOi •2000).f�.- �,. 'n41 S 5Wn4 t*1 200 N. VINEYARD BLVD. BLDG. B, HONOLULU, HAWAII 96817 460 KILAUEA AVE., SUITE 103, HILO, HI 96720 - HILO P.O. BOX 1801, KEALAKEKUA, HI 96750 - KONA Pat Sands - Kona 323 -2664 Lee Lord - Hilo Phone: 935 -2188 Geri Marullo, RN, MS Phone: (808) 681-3500 Lee Lord - Hilo Phone: (808) 935-2188 Harry A. Takahashi Director 5. K. Schutte Deputy Has the applicant applied for any other funds from the County of Hawaii this fiscal year? Yes Source/Department:Office of Housing and Community Development No Agency /Program(s): 0 Social Services 0 Youth Programs CS Elderly Programs Check Category (ies) 0 Culture and Arts (5 Education (5 Other Comm. No. 66 1 . a File No. A DM Ref. To:. $ aC, Ref. Date FEB 2 3 2000 , The major programmatic thrust of Child and Family Service - Big Island (CFS -B) focuses on the related problems of Child Abuse and Neglect (CAN) and domestic violence (DV). Typically the clients of these programs .re mandated to services by the Department of Human Services, the Department of Health or the Judiciary. These CFS -BI programs operate under contrar.ta with the State of Hawaii. In both East and West Hawaii, CFS provide short -term, crisis- oriented HomeBasel services for CAN families: Long term; support services for CAN. CornrnHo. 6 67. 0/3 L QUALIFYING STANDARDS FOR APPLICANTS An applicant must meet all of the following standards: 1 b Be chartered or otherwise authorized to do business in the State for charitable purpose and exempted from the Federal income tax by the Internal Revenue Service. 131 Have a governing board whose members serve without compensation and have no conflict of interest between their regular occupations and the service 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 a least one year's experience with the service of 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. IL 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 discriminating against any person an the basis of race, color, national origin, religion, creed, sex, age, or handicap. B. Agree not to sue any public funds for purpose of entertainment or perquisites. C. Comply with such other requirements as the Director of Finance may prescribe to ensure adherence by the nonprofit organization with Federal, State, and County laws, and established standards for fiscal and program management. D. Allow the Director of Finance, the committees of the council and their staffs, and the Legislative Auditor access to records, reports, files, and other related documents in order that the program, management, and fiscal practices of the nonprofit organizations 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. IV. OUARTERLY 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. •.a 4 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. VL DISCLOSURE OF INFORMATION All information, data, or any other material provided to the County by virtue of this application shall be subject tot he Uniform Information Practices Act (UIPA), ch. 92F, Hawaii Revised Status. All such material is deemed government record and shall be open to the public and may be provided to other public and/or private funding sources. VII. CONTINUED ELIGIBILITY Any applicant or recipient who withholds or omits any material facts or deliberately misrepresents such facts to the County of Hawaii shall: 1) Immediately be disqualified from consideration for Nonprofit Grant funding OR 2) be in violation of the terms of the Grant Agreement of County funds in which case a grant agreement can be terminated by the County and their recipient or provider may be liable to reimburse all or a portion of any funds received therein. VIII. ACKNOWLEDGEMENT Child and Family Service (Legal Name of Organization) hereby agrees to administer the SATS. IIHS, TFH, and SAS (Program Title) in accordance with the regulations, polices and procedures prescribed by the Hawaii County Finance Department. Distribution of grant funds is limited to grantees, which are in compliance with County regulations, polices and procedures. The County reserves the right to withhold grant distributions at any time the grantee is not in compliance. It is the policy of the County of Hawaii and for those who do business with the County to provide equal employment opportunities to all persons regardless of race, physical disabilities, color, religion, sex, age, or national origin as mandated by the Federal Civil Rights Acts, as amended, and any other federal or state laws relating to equal employment opportunities. IX. AMENDMENTS TO THE APPLICATION/EVALUATION The applicant assures that it will submit to the HSNPGRC for prior review and approval, a written request and justification for any changes, additions, or deletions to any portion(s) of the grant application or a duly executed Grant Agreement of County Funds. The applicant will cooperate and assist in any effort undertaken by the HSNPGRC to evaluate, inspect or otherwise monitor the effectiveness, feasibility, and/or cost efficiency of any and all practices, policies and procedures or activities pursuant to this application or any grant designation or allocation received as a result of this application. X. AUTHORITY AND CAPACrrY 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! Ut— 1 U t C t&J-- vice (r rgj /den'r Signature of President/Chairperson Date Signature of Executive Director/Manager 2 ( la-7 /oO ► l a l 00 Date PROGRAM /SERVICE DESCRIPTION • 1 A. Overview: 1) Describe the program for which funding is being requested. The requested County of Hawaii funds will be used to partially support the supervisory and management positions in our East Hawaii and West Hawaii offices. These personnel have the primary responsibility for overseeing programs, services, and agency operations in their respective areas. Our state POS contracts for Child Abuse and Neglect and Domestic Violence specify services that are ordinarily not provided by other agencies. Occasionally, the DHS has chosen to split a contract for the same services between two providers in a conununity, in which case there is little variation in services between the two providers. Currently, CFS has a contract split in Ibis way, Spouse Abuse Shelters (CFS Hilo and Family Crisis Shelter Inc. In Kona). 2) What unique or significant service will be provided? Our Hilo and Kona offices are staffed by social workers and counselors who work directly with families who have been referred for services by various state departments. These professional staff require supervision and guidance for their work with families to be maximally effective. These supervisory functions are provided by our CFS Administrators and Program Directors in Kona and Hilo. 3) What specific outcomes are to be achieved? There are two justifications for this use of County of Hawaii funds. First, it benefits all community recipients of CFS services by providing direct service staff with the supervisory and management support so neees ary for effective service work with referred families. Second, by covering a portion of supervisory and management personnel costs with County funds, more of our state contract revenues can be used for professional staff to provide direct services to the community. 4) How will the proposed program empower participation/clients to become self - sufficient and facilitate positive social change? By partially supporting the supervisory and management positions in our East Hawaii and West Hawaii offices, revenues from our state contracts can be used for professional staff. These staff provide an array of services to the community. There will be an increase in staff and they will receive supervisory and management support to complete their tasks more effectively. All of our programs provide direct service to the clients either through therapy or shelter services Child and Family Service is Hawai' i's leader in non - govenment social and human services and advocacy for children and families in need, with the primary purpose of strenthening families and fostering the healthy development of children. B. Problem/Need: 1) What is the problem/need the proposed program is designed to meet? Intro-familial Sex Abuse Treatment Services (SATS): The program helps individuals by alleviating psychological trauma, increasing understanding of dynamics of intra - familial sex abuse, and teaching protective and impulse control strategies. It helps the community by reducing the incidence of sex abuse within the community's families. Intensive In -Home Services (IIHS): The program provides crisis intervention, intensive in -home psychoeducational counseling, parenting, and coping skills instruction, and assistance with household management The program helps individuals and families by helping to develop a safe home environment so that children can remain at home. Therapeutic Foster Homes (TFH): The TFH program provides Tong -term (up to 2 years) residential care for hard -to -place adolescents ages 12 -17. The homes offer a therapeutic environment with a focus on personal growth through self - responsibility, daily living activities and self management skills. Spouse Abuse Shelter (SAS): Hale Ohana provides a safe haven for victims of domestic violence in East Hawaii. In addition to safety from abusers, victims are provided advocacy in the community to help with legal, medical and financial problems surrounding their victimization. While in the shelter, spouses are provided group sessions to help with personal and family issues, and individual support with their specific situations. While in the shelter, children are taught "safety Plans" and receive counseling and support. 2) Who are the target population and what are the specific needs? SATS: The SATS target population includes child victims, adult or juvenile offenders, non - offending spouses and siblings. The program 3 • • provides Tong -term comprehensive therapy services including individual, group, marital, and family counseling. III-IS: IIHS families will be referred due to problems related to child abuse and neglect, dangerous child behavior, troublesome child behavior, and/or special child needs such as mental illness, development disabilities, substance abuse. TFH: The TFH target population for the TFH program is the hard -to -place adolescent age 12 -17 in long term residential care. These youth cannot live at home due to parents unable to care for them, or behavior parents are unwilling to deal with. SAS: Any SAS resident of the community needing safety from a battering spouse or other family members. Both spouses and children are accommodated Hale Ohana operates with a no turn away" policy, such that all persons requesting safety and assistance will be helped. 3) What is the geographical area(s) to be served, facility and hours or operations? Child and Family Service serves the whole Island County of Hawaii. Child and Family Service operates offices in Hilo and Kona Spouse Abuse Shelter services are located in East Hawaii. Therapeutic Foster Homes and Sex Abuse Treatment Services are located in East and West Hawaii. Normal business hours are from 8am to Spm. Our HomeBased and Shelter services are available 24 hours a day 365 days a year. C. Collaboration/Coordination: 1) What specific measures will be taken to collaboration/coordinate with other community resources to achieve maximum program efficiency and cost effectiveness? Child and Family Service participates in the coordination of the delivery of services and client referrals with numerous other agencies or groups in the community. This coordination occurs by mutual agreement to serve the community, not be legally binding contracts. On -going contracts are maintained with the following agencies or groups. a Child Protective Services, Department of Human Services b. Victim Witness Program, Probation Division of the State Judiciary c. Children's Advocacy Center d. Women and Infant Care, Department of Health e. Domestic Violence Interagency Team f. Mayor's Family Violence Advisory Commission g. Parent Line h. Child and Adolescent Mental Health Division, Department of Health i. Healthy Start and Mother Infant Support Team, Family Support Services j. Peer Education Program, Department of Health k. Pregnant Teens School, Department of Education 1. School Nurse Program, Department of Health m. Interim Home of the Salvation Army n. Family Crisis Shelter o. Konawaena, Pahoa, Waiakea, Hilo and Honoka'a High Schools p. Bay Clinic q. Big Island AIDS Project r. Alternatives to Violence s. Big Island Substance Abuse Council t. Kapiolani Health Hawaii u. Hawaii State Coalition Against domestic Violence v. Hawaii Youth Services Network w. Western States Youth Services Network x. National Network for Youth y. East Hawaii Health and Human Services Council z. Hawaii Professional Society Against the Abuse of Children Child and Family Service maintains affiliation with the following national and state wide organizations: a. Council on Accreditation of Services for Families & Children, Inc. (COA) 4 • • b. Family Service America (FSA) c. Child Welfare League of America (CWLA), since 1938 d. Various local or state coalitions, such as the State Coalition on Domestic Violence These contacts provide us with the benefit of: a. Reaccreditation study every four years. b. Consultation and technical assistance by letter, telephone and on -site visits on advocacy, program development, accountability, potential funding sources, national initiatives, staff training and information resources. Another advantage is the opportunity to network with other professionals at nationally sponsored conferences, and keep up with national issues via monthly newsletters. c. Family Service America subsidizes staff and Board travel expenses and offers scholarships to enrich skills and knowledge. d CWLA advocates for children's issues on regional and national levels and communicates regularly with CFS staff to keep them informed of national child welfare issues. 2) How will these measures reduce or eliminate any existing duplication of services to your designate target group? Through ongoing collaboration by direct contact and mutual participation with agencies and in coalition and Networks we are able to avoid duplication of services and reduce program costs. We also share resources (such as program designs, service delivery techniques etc.) The services purchased by DHS discussed in this grant request are not purchased from any other agencies by DHS in the specific communities of Hilo and Kona. D. Goals and Obiectives: 1) What are the major goals/benchmarks of the proposed program? SATS: The specific SATS objectives for victims include increasing perception of safety, providing a sense of empowerment, facilitating expressions of emotion including anger, and teaching skills to support the child's needs. No child will be sexually abused/reabused while thew family is participating in the treatment program. For offenders, the objectives include understanding and accepting responsibility for their sexual deviancy, learning how to intervene, control, and manage their sexual behavior, increasing empathy for victims, and fostering appropriate lifestyles. For non - offending parents, the objectives are to increase their ability to protect their children, to increase their awareness of the dynamics of incest families, and to address their own emotional/psychological issues related to the occurrence of incest in their family. IIHS: The IIH5 objective of the program is to prevent the out -of -home placement of children or to prevent prolonged separation of children from parents. TFH: TFH's aim is to increase the child's skills in the areas of academics, social behavior and hygiene to facilitate them to be productive members of society instead of being dependent upon it. SAS: To provide a safe place for victims of abuse and promote the movement to a safe environment/lifestyle. 2) What specific objectives/action steps are planned for each goal? SATS: Ninety-five percent (95 %) of children will not be sexually abused during families participation in the program. 11HS: Eighty -five percent (85 %) of families will remain together three months after the program and seventy percent (70 %) nine months after the program. TFH: Eighty percent (80 %) of youth enrolled will improve their level of personal and social functioning. Sixty percent (60 %) of youth will improve academic performance. SAS: Fifty -Five percent (55 %) of families and single adults will move from the shelter to a non - abusive situation. One hundred percent (100 %) of cognizant individuals will demonstrate the ability to develop a "safety plan ". 5 • • • 3) What is the timeline (start and end dates) for each action step? SATS: Quarterly client evaluation are completed on each client by the therapist based on the goals delineated in their respective service plan. Average length of service for clients is 2.5 years. IIHS: Clients are enrolled for four to six months. Goals and objectives are reviewed weekly in supervision, with the family and in coordination with the DOH case manager. The treatment plan is reviewed monthly. TFH: The clients are in the home an average of 9 months. Quarterly evaluations are completed with the client. SAS: Clients entering the Shelter stay anywhere from one night up to Ninety days. Client cases are reviewed weekly in staff meetings - Some action steps require one day, some require ninety days. The goal is safety. 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. SATS: One hundred percent (100 %) of child victims will have increase their perception of safety, sense of empowerment, ability to express anger and ability to express needs. One hundred percent (100 %) of non - offending spouses will have the ability to protect and provide a safe home. One hundred percent (100 %) of offenders will understand their sexual deviance, learn how to intervene, control and manage deviant sexual abuse of children. 11 15: Ninety percent (90 %) of families will not generate any substantiated reports of abuse and/or neglect while participating in the program and up to nine months after completion of the program. TFH: Sixty percent (60%) of youth will safely remain with their family, or in a less' fictive setting for 3 months after the program. SAS: One hundred percent (100 %) of single adults and families will have a safety plan upon leaving the shelter. E. Service Delivery: 1) What methodology will be used in the proposed program's delivery of service(s)? SATS: a. Individual, conjoint, family and group therapy, for the victims. b. Individual and group therapy for the non - offending spouses and victims siblings. c. Individual and group sessions for the offenders. IIHS: In -home individual, conjoint, marital, and family therapy. TFH: Foster Care housing and clinical therapeutic support. SAS: Shelter and individual and group counseling F. Evaluation: 1) What process will be used to evaluate the program and service(s)? 2) How will this process measure the outcomes specified in Item D, (14)? SATS: 6 IIHS: TFH: • • a. Quarterly client evaluations are completed by the therapists on each client based on the goals delineated in their respective service plan. b. Quarterly program evaluation are completed by Administrators based on productively standards including the percentage of clients meeting treatment goals. c. Client satisfactions questionnaire. d. Annual program evaluations are done by the program monitor of the Department of Human Services based on site visits. a. The IIHS Program Specialists evaluate each family's performance at the end of intensive services based on the treatment objectives of their individualized service plan b. Administrators evaluate program effectiveness quarterly based on productivity standards and data. c. Client satisfaction is assessed through questionnaires within 30 days of termination d. Department of Human Services and Department of Health monitors evaluate the program annually based on site visits, record reviews, interviews with direct service and administrative staff, and questionnaires from local DHS, DOH and other referral agency staff. a. Client satisfaction survey 30 days following termination. b. State agency program monitor's site visits. c. Supervision of program staff by agency Program Director and Administrator. d. Statistics showing percentage of teens meeting objectives. SAS: Program service methods are reviewed annually by Department of Human Services contract "monitors" on a point basis, and by CFS program and administrative staff. G. Program Fees: 1) Does your organization charge a membership fee for service participants? No client fees or charges for these services. 2) Does the proposed program charge participants a fee for service(s) provided by your organization: No H. Viab0ity: 1) What is your justification or rationale for the expenditure of public funds for the proposed program? SATS: The CFS Sex Abuse Treatment program is the only treatment program specifically designed for intra - family sexual abuse, including children, offenders, and other family members. The Sexual Abuse Assault Support Services (YWCA), by contrast, provides treatment services for victims (only) of extrafamilial sexual assault (rape) of all ages. Some private therapists provide individual counseling to members of sex abusive families, but no one private provider offers group therapy. The depth of victim trauma, the complexity of offender dynamics, and the levels of family dysfunction involved in these cases require a unique and specialized therapy program. IIHS: Child and Family Service is in East Hawaii providing HomeBased Services for the Department of Health The IIHS program is: a. A short tens intervention b. Primarily a treatment program c. Addresses a wide range of family problems including child abuse and neglect, troublesome or dangerous behavior by children, children with needs, and d. Serves all ages of children, zero to eighteen. TFH: A staff of Professional Parents, a Treatment Specialist, and a Support Coordinator provide individual, group, and family therapy; recreational activities; transportation to school and activities; basic living activities or room, board, and physical care; and independent living skills development. SAS: Hale Ohana is the only spouse abuse shelter in East Hawaii. Another provider agency operates a similar program in West Hawaii. 7 • • • • 2) What are your financial and programmatic plans to sustain the proposed program beyond the upcoming fiscal year? CFS will continue to seek funds from the state to maintain these programs after June 2000, when the current contracts expire. CFS also attempts and receives funds from public and private sources and will continue its efforts to do so. State Purchase of Service program contracts pay for part of these personnel costs, buy not fully. General donations, annual giving contributions, special event revenues and grant awards are also used to pay for these positions. CFS will continue to seek new sources of revenues, including fee - for - service programs, new state programs, and public support. L Budget: 1) Complete the attached Budget tables; and 2) Provide appropriate attachments, as indicated. ORGANIZATION /AGENCY INFORMATION — (50 POINTS) A. Board of Directors: 1) Has the organization's Board of Directors received formal training within the past two (2) fiscal years? We had a training on April 24th 1997 regarding Planned Giving, with Lee and Associates and Deloitte and Touche representatives as guess speakers and trainers. On February 5, 1998 we had a training by Dr. Eugene Fram on Organizing Nonprofit Boards and Improving Staff Relations for the Year 2000 and Beyond. On February 26, 1998 we had a training by Daniel Leung, Program Director, Asian Pacific Family Service Center and Ann Kawahara, Program Director, Hale 0 Ulu on Job, Employment, Training (JET) Program. On March 19, 1998 we had a training by Jo McKinney, Administrator, Child Welfare Programs on Child Welfare Programs and a training by Diana Olsen, Vice President of Program Services on Behavioral Health - Outpatient Services. On July 7, 1998 we had a training by KPMG Peat Marwick on Update on upgrade of CFS current computer system. On October 22, 1998 we had a training by Hanita Zimrin, PhD. Israel Association for Child Protection on CFS Annual Meeting. a. What plans do you have to provide formal training to your Current Board of Directors? No current plans made. Plans are in progress. b. When will the next board training be completed? No current plans made. Plans are in progress. c. How will you proved formal training to newly arriving board members or board members who miss a scheduled training? Every year in October at the Annual Meeting approximately 3 - 5 new Board members are elected. The President and one of the experienced Board members meets with each new member and gives them an orientation, a Board manual, and a packet about the agency and programs. 2) What are the primary roles and responsibilities of your organization's Executive Director? The President is an ex- officio Board Member as well as the agency's chief administrator officer and • Works closely with the Board to plan and coordinate the development of policies and procedures that govern the agency's overall policies. * Implement all Board polices. # Develop procedures to keep the Board informed on all significant matters that affect the agency's finances, operations, and services. $ In order to carry out his/her job effectively, the President must delegate various administrative tasks to the officers and Directors of CFS. 3) What are the primary roles and responsibilities of your organization's Board of Directors: (Clarify role of executive officers vs. general membership). Functions of the Board of Directors: The role of the Board of Directors is to establish and monitor the policies of the agency. The Board operates through the president/chief executive officer (CEO). The CEO, in turn, executes policy and is responsible for the prudent and creative operations of the agency. In this role, the CEO exercises leadership resulting in the effective and efficient use of Board and non -Board members. The Board: L DIRECTS MANAGEMENT 8 • • A. Establishes long -term organizational objectives B. Sets overall policy affecting strategies designed to achieve objectives C. Employs the CEO IL JUDGES MANAGEMENT ACTION A Evaluated short-term and long -term performance of management B. Determines whether polices are being carried out goals achieved EEL APPROVES MANAGEMENT ACTION A. Critically review, approves, or disapproves proposals in policy areas (for example, major capital needs or expenditures and major contracts) B. Provides formal recognition and acceptance of executive decisions when related to operational concerns. IV. ADVISES MANAGEMENT A. Acts in an advisory or consultative capacity on operations when sought by management V. RECEIVES INFORMATION FROM MANAGEMENT A. Regularly receives reports on the organization's performance, program development, external factors, issues, and so forth VI. ACTS AS A PUBLIC AND COMMUNITY- RELATIONS RESOURCE TO MANAGEMENT A. Keeps the organization attuned to the extemal environment in which it operates RESPONSIBILITIES Provides leadership to the volunteer board in determining that the Board meets all ethical and legal responsibilities. Serves as chief spokesperson in all agency matters. Promotes agency activities aimed at achieving its goal. HUMAN RESOURCES: Three key responsibilities Board Leadership: Appoints, subjects to ratification by the Board, standing committee chairpersons and such special committees as may be deemed necessary to expedite the goals or the agency, directs the agency board in the fulfillment of its stated roles, and presides in regular and special meetings of the board and its executive committee. Leadership Development: Promotes the development of volunteers to assume future key leadership roles in identifying key persons in the community who should be recruited to assist the agency. Supervision: Supervises the agency executive director assuring that the internal operations of the agency are conducted effectively and with maximum efficiency toward achieving its stated objectives; supervises standing committee chairperson to assure that their stated functions are being performed. PLANNING: Oversees the planning and goal- setting process for the agency and ensures that the committees of the board and staff members work cooperatively so that the planning function can be accomplished Ensures that evaluation takes place at the Board and staff levels, as well as program evaluation. FINANCE: Appoints finance committee and monitors the fiscal policy development and management of the agency. COMMUNITY RELATIONS: Serves as official spokesperson to the public on all agency matters and ensures that the public relations effort of the organization is clearly maintained. ORGANIZATIONAL OPERATIONS: Ensures that board committee structure functions well and that the staff structure is appropriate for the management of the agency. Monitors legal accountability processes of the agency. B. Past Performances: 1) How effective has your organization/agency been in achieving program goals in the past two (2) fiscal years? Include the following information: a. Quantitative data on numbers served and b. Quantitative data showing number and % of participants achieving measurable outcomes. SATS Hilo and Kona (FY 1998 -1999) 9 • • • a. Served: 72 children who had been sexually abused by a family member or who are at risk of sexual abuse; 24 offenders who sexually abused; 39 non - offending spouses. b. 100% of the children were not sexually abuse during participation; 80% of the victims met their treatment goals; 91 % of non - offending spouses net treatment goals; 87.5% of adult offenders met treatment goals; and 100% of juvenile offenders met treatment goals. IIHS Hilo (FY 1998 -1999) a. Served 45 families b. 90% of families remained together at the end of treatment TFH Hilo and Kona (FY 1998 -1999) a. Served 25 youth b. Eighty percent (80 %) youth remained with their family or in a less restrictive environment three (3) months after the program. SAS (FY 1998 -1999) a Served 99 adults; 131 children who came in with their mothers b. 80% of single adults moved to a no-abusive situation; 76% of family units moved to a non - abusive situation; and 95% of individuals demonstrated ability to develop a safety plan. C. FINANCIAL: 1) Have your organization's current program operations remained the same as last year? What major program or financial changes will be incurred next year? CFS has essentially remained the same in the past year. Kona is now doing Intensive In -Home Services and Multi- systemic Therapy. CFS in Kona and Hilo are starting to increase their fee for services operations to meet the demands of the Felix- Waihee class children. We have provided Therapeutic Foster Homes, HomeBased Services and Case Management to DOH since January 1998. 2) What u the status of all of your organization's major contracts or agreements for the coming year (employment agreements, office leases, primary grant revenue/supplier, etc.)? Ow current grants and contracts remain status quo since July 1, 1999. The same is true of our employment agreements revenue/suppliers. SATS expires June 2001, at which time we will reapply. 3) How does the proposed program fit into your organization's long range fmancial plan? Our organization's long range financial plan is in direct congruence with the programs currently in place on the Big Island. Hopefully fee for service revenue in these programs will increase to meet the communities needs. D. MONITORING: 1) During the past two (2) fiscal years, what financial and/or administrative monitoring has your organization received from any and all funding sources? Please list all monitoring sources, contact names and phone numbers. * DHS, Jennie Whitlock (808) 586 -5672 * Department of Health, Linda Lord (808) 961 -0610. * Deloitte and Touche independent financial audit (808) 543 -0700 * Hawaii Island United Way, Helen Hermes (808) 935 -6393 * Hawaii Island Food Bank (808) 636 -1508 * DHS, Keith Yanamoto (808) 973 -9494 * DHS, Gail Ninomoto (808) 586 -5669 * David Boemer (808) 586 -5664 * Colleen Leonardo (808) 586 -5669 * Aileen Andres (808) 586 -5748 E. Alcohol, Tobacco and Druz -Free Workplace Policies and Information: 1) How does your organization address alcohol, tobacco, and other drug prevention information dissemination as part of your workplace and/or program environment? CFS includes a "Drug Free Workplace" policy in it's employee policy and procedures. All employees are required to abide by it and sign that they acknowledge receiving it. 10 POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99-00 Total Program Budget FY 99-00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures 1. Title: Administrator P F/T F/T F/T F/T F/T Name: Lee Lord $ 48,025 9,605 48,986 9,797 3,392 Title: Program Director I P F/T F/T F/T F/T Name: Joanne Balberde $ 41,599 4,379 42,431 4,467 Title: Administrative Secretary P F/T F/T F/T F/T Name: Mari Kanoho $ 22,544 2,437 22,995 2,486 Title: Receptionist/Clerk P F/T F/T F/T F/T Name: Debra Leite $ 16,705 835 17 039 852 Title: Shelter Manager P F/T F/T F/T F/T Name: Fouziah Hoeflinger $ 26,652 26,652 27,185 27,185 Title: Shelter Worker P P/T P/T P/T P/T Name. Various $ 57,924 57,924 59,082 59,082 Title: Shelter Worker Relief P P/T P/T P/T P/T Name: Various $ 21,735 21,735 22,170 22,170 TOTAL POSITION COUNT P 7 7 7 7 1 TOTAL SALARIES (to be reflected in Table 4) $ 235,184 123,567 239,888 126,038 3,392 AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: 2. BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES AD administrative & Direct Program Salaries must be included. (Please exclude non - program positions) a) P= Indicate if whether employee is - F/T =Full Time Employed (30-40 hours per week) P/T= Part-Time Employed (20 or less hours per week) b) Salaries PROJECT NAME: SPOUSE ABUSE SHELTER (HILO) a POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures 1. Title: Specialist I P F/T F/T - Name: Sherron Skeele $ 19,845 20,242 - Title: Specialist I P P/T P/T - Name: Vacant $ 16,872 17,209 - Title: Specialist 1 P P/T P/T - Name: Vacant $ 13,230 13,495 - Title: Foster Family Clinician P P/T P/T - - Name: Vacant $ 20,166 20,569 - Title: Mental Health Specialist IV P F/T F/T - Name: Gregory Brosseau $ 41,004 41,824 - Title: Mental Health Specialist IV P F/T F/T - Name: Candace Ames $ 31,836 32,473 - Title: Support Coordinator P F/T F/T - Name: Lynne Enriques $ 24,972 25,471 - TOTAL POSITION COUNT P 7 - 7 - TOTAL SALARIES (to be reflected in Table 4) $ 167,925 - 171,284 - - AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: 1. 2. BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES All administrative & Direct Program Salaries must be included. (Please exclude non - program positions a) P= Indicate if whether employee is — F/T =Full Time Employed (30-40 hours per week) P/T= Part-Time Employed (20 or less hours per week) b) Salaries PROJECT NAME: SPOUSE ABUSE SHELTER (HILO) POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00-01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures Title: Mental Health Specialist IV P F/T F/T - Name: Margaret Maris $ 41,616 42,448 - Title: Mental Health Specialist IV P F/T FIT - Name: Vacant $ 41,616 42,448 - Title: Mental Health Specialist II P F/T F/T - Name: Vacant (2) $ 52,920 53,978 - Title: Specialist IV P F/T F/T - Name: Catherine Hawkins $ 14,621 14,913 - Title: Specialist IV P F/T F/T - Name: Rose Anna Semich $ 41,820 42,656 - Title: Program Director II P F/T F/T - Name: Patricia Sands $ 45,960 46,879 - Title: Office Manager P F/T F/T - Name: Donna McVay $ 27,157 27,700 - TOTAL POSITION COUNT P 7 - 7 - TOTAL SALARIES (to be reflected in Table 4) $ 265,710 - 271,024 - - AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: 1. 2. BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES All adm'nistrative & Direct Program Salaries must be included. (Please exclude non - program positions a) P= Indicate if whether employee is — F/T =Full Time Employed (30 -40 hours per week) PIT= Part-Time Employed (20 or less hours per week) b) Salaries PROJECT NAME: SPOUSE ABUSE SHELTER (HILO) POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00-01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures Title: Program Secretary P F/T F/T - Name: Karyn Shaw $ 15,804 16,120 - Title: Specialist III P F/T F/T - Name: Crystal Croy $ 43,692 44,566 - Title: Specialist IV P F/T F/T - Name: Jan Fradenburg $ 31,365 31,992 - Title: Specialist III P P/T P/T - Name: Haunani St. John $ 19,603 19,995 - Title: Specialist I P PIT P/T - Name: Carol Tyler $ 9,466 9,655 - Title: Mental Health Specialist II P F/T F/T - Name: Terry Tokuda $ 30,600 31,212 - Title: Support Coordinator P P/T P/T - Name: Vacant $ 12,090 12,332 - TOTAL POSITION COUNT P 7 - 7 - TOTAL SALARIES (to be reflected in Table 4) $ 162,620 - 165,872 - - AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: 1. 2. BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES All adm'nistrative & Direct Program Salaries must be included. (Please exclude non - program positions a) P= Indicate if whether employee is — FIT =Full Time Employed (30-40 hours per week) P/T= Part -Time Employed (20 or less hours per week) b) Salaries PROJECT NAME: SPOUSE ABUSE SHELTER (HILO) POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99 -00 Total Program Budget FY 99-00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures 1. Title: Support Coordinator P P/T P/T - Name: Vacant $ 12,090 12,332 - Title: Mental Health Specialist IV P P/T P/T - Name: Vacant $ 17,000 17,340 - Title: Mental Health Specialist II P F/T F/T - Name: Jacqueline Shipley $ 30,600 31,212 - Title. Mental Health Specialist IV P F/T F/T - Name: Vacant $ 40,800 41,616 - Title: Family Resource Worker P P/T P/T - Name: Vacant $ 10,962 11,181 - Title: Family Info Planning Worker P P/T P/T - Name: Michelle Bescos $ 10,962 11,181 - Title: Residental Program Specialist P F/T F/T - Name: Naomi Riopelle $ 21,105 21,527 - TOTAL POSITION COUNT P 7 - 7 - TOTAL SALARIES (to be reflected in Table 4) $ 143,519 - 146,389 - - AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES All administrative & Direct Program Salaries must be included. (Please exclude non - program positions) a) P= Indicate if whether employee is — F/T =Full Time Employed (30-40 hours per week) P/T= Part-Time Employed (20 or less hours per week) b) Salaries 35 7 35 PROJECT NAME: SPOUSE ABUSE SHELTER (HILO) 974,958 123,567 994,457 126,038 7 3,392 1 DESCRIPTION PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee Benefits/Payroll Taxes Total Agency Budget FY 99-00 Total Program Budget FY 99 -00 Total Agency Budget FY 00-01 Total Program Budget FY 00-01 Grant Requst Only Projected Expendit. 2 3. EMPLOYEE BENEFITS (TOTAL) Health Insurance Dental Insurance Other Benefits : Retirement PAYROLL TAXES (TOTAL) FICA 7.65% 53,840 5,855 54,917 5,972 36,986 4,022 37,726 4,103 - 16,854 1,833 17,191 1,870 109,393 13,738 111,581 14,013 74,584 9,453 76,076 9,642 • SUI (Unemployment Ins.) 2.20% 21,449 2,718 21,878 2,773 Worker's Compensation 0.65% 6,337 803 6,464 819 TDI (Disability) 0.75% 7,023 764 7,163 779 TOTAL (to be reflected in Table 4) 163,233 19,594 166,498 19,985 AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE TABLE 2 NEFITS /PAYROLL TAXES = MUST itemize as attachment(s). Applicable only to the "Grant Request Only Projected Expenditures" column. PROJECT NAME: SPOUSE ABUSE SHELTER (HILO) DESCRIPTION PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Expenses Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures 1. PROFESSIONAL FEES (TOTAL) 30,787 2,450 31,403 2,499 Legal - Accounting/Bookkeeping - - 1 Audit Fees 9,569 1,050 9,760 1,071 ` Administrative Fees % - ' Other 21,218 1,400 21,642 1,428 2. SUPPLIES (TOTAL) 26,257 2,255 26,782 2,300 Office 26,257 2,255 26,782 2,300 Program - Consumable - 3. TELEPHONE 23,330 4,300 23,797 4,386 4. POSTAGE & FREIGHT 4,315 400 4,401 408 5. OCCUPANCY (TOTAL) 128,540 29,000 131,111 29,580 1 Rent 98,536 21,900 100,507 22,338 Utilities 13,648 5,300 13,921 5,406 Janitorial - ` Repairs and Maintenance 16,356 1,800 16,683 1,836 6. EQUIPMENT (TOTAL) 10,796 1,080 11,012 1,102 ' Purchase 3,000 3,060 - ' Rental 7,796 1,080 7,952 1,102 ` Repairs and Maintenance AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE TABLE 3 DETAILS OF OTHER CURRENT EXPENSES `- MUST itemize as attachment(s). Applicable only to the "Grant Request On(y Projected Expenditure" column. PROJECT NAME: SPOUSE ABUSE SHELTER (HILO) DESCRIPTION PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Expenses Total Agency Budget FY 99 -00 Total Program Budget FY 99-00 Total Agency Budget FY 00 -01 Total Program Budget FY 00-01 Grant Request Only Projected Expenditures 7. INSURANCE (TOTAL) 12,531 1,554 12,782 1,585 General Liability 10,334 1,254 10,541 1,279 Fire - Auto 2,197 300 2,241 306 ' NDOA (Board Insurance) - 8. PRINTING - 9. PUBLICATIONS & SUBSCRIPTIONS 7,140 900 7,283 918 10. TRAVEL (TOTAL) 17,324 570 17,670 581 Air Fare 13,004 570 13,264 581 Per Diem 1,808 1,844 - Auto Rental 2,512 2,562 - 11. AUTO MILEAGE REIMBURSEMENT 30,857 1,600 31,474 1,632 12. AUTO GASOLINE PURCHASES 13. MEMBERSHIP DUES 466 300 475 306 t *14. STAFF TRAINING 15,181 400 15,485 408 *15. OTHER: PROVISIONS 3,758 2,500 3,833 2,550 OTHER: CLIENT ASSISTANCE 371,859 575 379,296 587 OTHER: ADMINISTRATIVE SUPPORT 185,242 23,832 188,947 24,309 OTHER: RECRUITMENT COST 3,900 900 3,978 918 TOTAL (to be reflected in Table 5) 872,283 72,616 889,729 74,068 AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE TABLE 3 (Continued) DETAILS OF OTHER CURRENT EXPENSES (OPERATING COSTS) * - MUST itemize as attachment(s). Applicable only to the Grant Request Only Prev ct F xpenditure" column. PROJECT NAME: SPOUSE ABUSE SHELTER (HILO) Positions Preceding Fiscal Year Fiscal Year 2000 -2001 Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only (Table 1) TOTAL POSITION COUNT (P) 35 7 35 7 3,392 (Table 1) TOTAL SALARIES ($) 974,958 123,567 994,457 126,038 3,3 2 (Table 2) EMPLOYEE BENEFITS /PAYROLL TAXES 163,233 19,594 166,498 19,985 - TOTAL PERSONNEL COSTS 1,138,191 143,161 1,160,955 146,024 3,392 TOTAL NUMBER OF POSITIONS 35 7 35 7 1 Positions Preceding Fiscal Year Fiscal Year 2000 -2001 Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00-01 Grant Request'', Only (Table 4) TOTAL PERSONNEL SERVICES 974,958 123,567 994,457 126,038 3,392 (Table 3) TOTAL OF OTHER CURRENT EXPENSES 872,283 72,616 889,729 74,068 - (Table 2) EMPLOYEE BENEFITS /PAYROLL TAXES 163,233 19,594 166,498 19,985 - TOTAL BUDGET 2,010,474 215,777 2,050,684 220,092 3,392 AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE TABLE 4 SUMMARY OF PERSONNEL REQUIREMENTS Personnel Requirements: Salary ($) and Number of Positions (P) TABLE 5 SUMMARY OF EXPENSES Total Budget Summary of Personnel Services and Other Current Exp enses PROJECT NAME: SPOUSE ABUSE SHELTER (HILO) POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99-00 Total Program Budget FY 99 -00 Total Agency Budget FY 00-01 Total Program Budget FY 00-01 Grant Request Only Projected Expenditures 1. Title: Administrator P F/T F/T F/T F/T F/T Name: Lee Lord $ 48,025 4,802 48,986 4,898 770 Title Program Director I P F/T F/T - Name: Joanne Balberde $ 41,599 42,431 - Title: Administrative Secretary P F/T F/T F/T F/T Name: Mari Kanoho $ 22,544 2,437 22,995 2,4136 Title: Receptionist/Clerk P F/T F/T - Name: Debra Leite $ 16,705 17,039 - Title: Shelter Manager P F/T F/T - Name Fouziah Hoeflinger $ 26,652 27,185 - Title: Shelter Worker P P/T P/T - Name: Various $ 57,924 59,082 - Title: Shelter Worker Relief P P/T P/T - Name Various $ 21,735 22,170 - TOTAL POSITION COUNT P 7 2 7 2 1 TOTAL SALARIES (to be reflected in Table 4) $ 235,184 7 239 239,888 7,384 770 AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: 1. 2. BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES All adm'nistrative & Direct Program Salaries must be included. (Please exclude non - program positions) a) P= Indicate if whether employee is — F/T =Full Time Employed (30-40 hours per week) P/T= Part-Time Employed (20 or less hours per week) b) Salaries PROJECT NAME: HOMEREACH (HILO) • POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures Title: Specialist I P F/T - F/T F/T F/T Name: Sherron Skeele $ 19,845 19,845 20,242 20,242 Title: Specialist I P P/T P/T - Name: Vacant $ 16,872 17,209 - Title: Specialist 1 P P/T PIT - Name: Vacant $ 13,230 13,495 - Title: Foster Family Clinician P P/T P/T - Name: Vacant $ 20,166 20,569 - Title: Mental Health Specialist IV P F/T F/T - Name: Gregory Brosseau $ 41,004 41,824 - Title: Mental Health Specialist IV P F/T F/T - Name: Candace Ames $ 31,836 32,473 - Title: Support Coordinator P F/T F/T - Name: Lynne Enriques $ 24,972 25,471 - TOTAL POSITION COUNT P 7 1 7 1 TOTAL SALARIES (to be reflected in Table 4) $ 167,925 19,845 171,284 20,242 AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: 2. BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES PROJECT NAME: HOMEREACH (HILO) All adm nistrative & Direct Program Salanes must be included. (Please exclude non - program F a) P= Indicate if whether employee is — F/T =Full Time Employed (30-40 hours per week) P/T =Part-Time Employed (20 or less hours per week) b) Salaries POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99-00 Total Program Budget FY 99 -00 Total Agency Budget FY 00-01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures Title: Mental Health Specialist IV P F/T F/T - Name: Margaret Maris $ 41,616 42,448 - Title: Mental Health Specialist IV P F/T F/T - Name: Vacant $ 41,616 42,448 - Title: Mental Health Specialist II P F/T F/T - Name: Vacant (2) $ 52,920 53,978 - Title: Specialist IV P F/T F/T - Name: Catherine Hawkins $ 14,621 14,913 - Title: Specialist IV P F/T F/T - Name: Rose Anna Semich $ 41,820 42,656 - Title: Program Director II P F/T F/T - Name: Patricia Sands $ 45,960 46,879 - Title: Office Manager P F/T ' F/T - Name: Donna McVay $ 27,157 27,700 - TOTAL POSITION COUNT P 7 - 7 - TOTAL SALARIES (to be reflected in Table 4) $ 265 710 - 271,024 - . AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: 1. 2. BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES PROJECT NAME: HOMEREACH (HILO) All adm nistrative & Direct Program Salanes must be included. (Please exciude non - program a) P= Indicate if whether employee is — F/T =Full Time Employed (30-40 hours per week) P/T= Part-Time Employed (20 or less hours per week) b) Salaries POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00-01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures Title: Program Secretary P FIT F/T - Name: Karyn Shaw $ 15,804 16,120 - Title: Specialist III P F/T F/T - Name: Crystal Croy $ 43,692 44,566 - Title: Specialist IV P F/T FfT - Name: Jan Fradenburg $ 31,365 31,992 - Title: Specialist III P P/T PIT - Name: Haunani St. John $ 19,603 19,995 - Title: Specialist I P PIT P/T - Name: Carol Tyler $ 9,466 9,655 - Title: Mental Health Specialist II P F/T FIT - Name: Terry Tokuda $ 30,600 31,212 - Title: Support Coordinator P P/T P/T - Name: Vacant $ 12,090 12,332 - TOTAL POSITION COUNT P 7 - 7 - TOTAL SALARIES (to be reflected in Table 4) $ 162,620 - 165,872 - . , AGENCY /ORGANIZATION: CHILD 8 FAMILY SERVICE INSTRUCTIONS: All administrative 8 Direct Program Salanes must be incluaed. (Please ex " ude non - program F 2. a) P= Indicate if whether employee is — F/T =Full Time Employed (30-40 hours per week) P/T= Part-Time Employed (20 or less hours per week) b) Salaries 1. BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES PROJECT NAME: HOMEREACH (HILO) POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00-01 Total Program Budget FY 00-01 Grant Request Only Projected Expenditures 1. Title: Support Coordinator P P/T P/T - Name: Vacant $ 12,090 12,332 - Title: Mental Health Specialist IV P P/T P/T - Name: Vacant $ 17,000 17,340 - Title: Mental Health Specialist II P F/T F/T - Name: Jacqueline Shipley $ 30,600 31,212 - Title: Mental Health Specialist IV P F/T F/T - Name: Vacant $ 40,800 41,616 - Title: Family Resource Worker P P/T P/T - Name: Vacant $ 10,962 11,181 - Tale: Family Info Planning Worker P P/T P/T - Name: Michelle Bescos $ 10,962 11,181 - Title: Residental Program Specialist P F/T F/T - Name: Naomi Riopelle $ 21,105 21,527 - TOTAL POSITION COUNT P 7 - 7 - TOTAL SALARIES (to be reflected in Table 4) $ 143,519 - 146,389 - AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: 1. 2. BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES All administrative & Dire ct Program Salanes must be included. (Please exciude non- progrem p a) P= Indicate if whether employee is — F/T =Full Time Employed (30 -40 hours per week) P/T= Part-Time Employed (20 or less hours per week) b) Salaries 974,958 27,084 994,457 27,626 3 35 3 35 PROJECT NAME: HOMEREACH (HILO) 770 1 DESCRIPTION PRECEDING FISCAL. YEAR FISCAL YEAR 2000 -2001 Item Employee Benefits /Payroll Taxes Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00-01 Total Program Budget FY 00-01 Grant Requst Only Projected Expenditt• 2. ' 3. EMPLOYEE BENEFITS (TOTAL) Health Insurance Dental Insurance Other Benefits . Retirement PAYROLL TAXES (TOTAL) FICA 7.65% 53,840 1,557 54,917 1,588 36,986 1,070 37,726 1,091 - 16,854 488 17,191 497 109,393 3,047 111,581 3,108 • 74,584 2,072 76,076 2,113 SUI (Unemployment Ins) 2.20% 21,449 596 21,878 608 Worker's Compensation 0.65% 6,337 - 176 6,464 180 TDI (Disability) 0.75% 7,023 203 7,163 207 TOTAL (to be reflected in Table 4) 163,233 4,604 166,498 4,696 AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE TABLE 2 EMPLOYEE BENEFITS /PAYROLL TAXES ' = MUST itemize as attachment(s). Applicab e only to the "Grant Request Only Projected Expenditures" column. PROJECT NAME: HOMEREACH (HILO) DESCRIPTION PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Expenses Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures 1. PROFESSIONAL FEES (TOTAL) 30,787 1,490 31,403 1,520 Legal - Accounting/Bookkeeping - 1 Audit Fees 9,569 245 9,760 250 ' Administrative Fees % - ` Other 21,218 1,245 21,642 1,270 2. SUPPLIES (TOTAL) 26,257 1,400 26,782 1,428 Office 26,257 1,400 26,782 1,428 Program - Consumable - 3. TELEPHONE 23,330 1,100 23,797 1,122 4. POSTAGE & FREIGHT 4,315 300 4,401 306 5. OCCUPANCY (TOTAL) 128,540 5,100 131,111 5,202 4 Rent 98,536 4,000 100,507 4,080 Utilities 13,648 700 13,921 714 Janitorial - ' Repairs and Maintenance 16,356 400 16,683 408 6. EQUIPMENT (TOTAL) 10,796 360 11,012 367 ` Purchase 3,000 3,060 - ` Rental 7,798 360 7,952 367 ' Repairs and Maintenance AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE TABLE 3 DETAILS OF OTHER CURRENT EXPENSES - MUST itemize as attachment(s). Applicable only to the "Grant Reauest Only Projected Expenditure" column. PROJECT NAME: HOMEREACH (HILO) DESCRIPTION PRECEDING FISCAL YEAR FISCAL YEAR 2000-2001 Item # Expenses - - Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures 7. INSURANCE (TOTAL) 12,531 275 12,782 281 General Liability 10,334 275 10,541 281 Fire - - Auto 2,197 2,241 - 41 NDOA (Board Insurance) - - 8. PRINTING - - 9. PUBLICATIONS & SUBSCRIPTIONS 7,140 7,283 - 10. TRAVEL (TOTAL) 17,324 160 17,670 163 Air Fare 13,004 160 13,264 163 Per Diem 1,808 1,844 - Auto Rental 2,512 2,562 - 11. AUTO MILEAGE REIMBURSEMENT 30,857 1,250 31,474 1,275 12. AUTO GASOLINE PURCHASES - - 13. MEMBERSHIP DUES 466 475 - ' *14. STAFF TRAINING 15,181 300 15,485 306 *15. OTHER: PROVISIONS 3,758 3,833 - OTHER: CLIENT ASSISTANCE 371,859 350 379,296 357 OTHER: ADMINISTRATIVE SUPPORT 185,242 5,226 188,947 5,331 OTHER: RECRUITMENT COST " 3,900 3,978 - TOTAL (to be reflected in Table 5) 872,283 17,311 889,729 17,657 AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE TABLE 3 (Continued) DETAILS OF OTHER CURRENT EXPENSES (OPERATING COSTS) P. * - MUST itemize as attachment(s). Applicable pnly to the "Grant Rnllest Only ProjectPri Fxpenrii lire" column. PROJECT NAME: HOMEREACH (HILO) Positions Preceding Fiscal Year Fiscal Year 2000 -2001 Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00-01 Total Program Budget FY 00-01 Grant Request Only (Table 1) TOTAL POSITION COUNT (P) 35 3 35 3 770 (Table 1) TOTAL SALARIES ($) 974,958 27,084 994,457 27,626 • 770 (Table 2) EMPLOYEE BENEFITS /PAYROLL TAXES 163,233 4,604 166,498 4,696 - TOTAL PERSONNEL COSTS 1,138,191 31,688 1,160,955 32,322 770 TOTAL NUMBER OF POSITIONS 35 3 35 3 1 Positions Preceding Fiscal Year Fiscal Year 2000 -2001 Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00-01 Total Program Budget FY 00 -01 Grant Request. Only (Table 4) TOTAL PERSONNEL SERVICES 974,958 27,084 994,457 27,626 770 (Table 3) TOTAL OF OTHER CURRENT EXPENSES 872,283 17,311 889,729 17,657 - (Table 2) EMPLOYEE BENEFITS /PAYROLL TAXES 163,233 4,604 166,498 4,696 - TOTAL BUDGET 2,010,474 48,999 2,050,684 49,979 770 AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE TABLE 4 SUMMARY OF PERSONNEL REQUIREMENTS Personnel Requirements: Salary ($) and Number of Positions (P) TABLE 5 SUMMARY OF EXPENSES I Services and Other Current Expenses PROJECT NAME: HOMEREACH (HILO) POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000-2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99-00 Total Program Budget FY 99-00 Total Agency Budget FY 00-01 Total Program Budget FY 00-01 Grant Request Only Projected Expenditures Title: Administrator P F/T F/T Frr F/T F/T Name: Lee Lord $ 48,025 1,201 48,986 1,225 934 Title: Program Director 1 P F/T F/T - Name: Joanne Balberde $ 41,599 42,431 - Title: Administrative Secretary P F/T F/T F/T F/T Name: Mari Kanoho $ 22,544 7,019 22,995 7,159 Title: Receptionist/Clerk P F/T F/T F/T F/T Name: Debra Leite $ 16,705 2,172 17,039 2,215 Title: Shelter Manager P F/T F/T - Name: Fouziah Hoeflinger $ 26,652 27,185 - Title: Shelter Worker P P/T P/T - Name: Various $ 57,924 59,082 - Title: Shelter Worker Relief P P/T P/T - Name: Various $ 21,735 22,170 - TOTAL POSITION COUNT P 7 3 7 3 1 TOTAL SALARIES (to be reflected in Table 4) $ 235 184 10,392 239,888 10,600 934 AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: 1. 2. BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES All administrative & Direct Program Salaries must be included. (Please exclude non - program positions) a) P= Indicate if whether employee is — F/T =Full Time Employed (30-40 hours per week) P/T= Part-Time Employed (20 or less hours per week) b) Salaries PROJECT NAME: DIVERSION (HILO) POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00-01 Total Program Budget FY 00-01 Grant Request Only Projected Expenditures Title: Specialist I P F/T F/T - Name: Sherron Skeele $ 19,845 20 242 - Title: Specialist I P P/T P/T P/T PIT Name: Vacant $ 16,872 16,872 17 209 17,209 Title: Specialist I P P/T P/T P/T P/T Name: Vacant $ 13,230 13,230 13,495 13,495 Title: Foster Family Clinician P PIT P/T - Name: Vacant $ 20,166 20,569 - Title: Mental Health Specialist IV P F/T FIT - Name: Gregory Brosseau $ 41,004 41,824 - Title: Mental Health Specialist IV P F/T F/T - Name: Candace Ames $ 31,836 32,473 - Title: Support Coordinator P F/T F/T - Name: Lynne Enriques $ 24,972 25,471 - TOTAL POSITION COUNT P 7 2 7 2 TOTAL SALARIES (to be reflected in Table 4) $ 167,925 30,102 171,284 30,704 - AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: 1. 2. BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES PROJECT NAME: DIVERSION (HILO) AlI adni nistrative & Direct Program Salaries must be Inc luaed. (Please exclude non - program a) P= Indicate if whether employee is — F/T =Full Time Employed (30-40 hours per week) P/T =Part-Time Employed (20 or less hours per week) b) Salaries • POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99 -00 Total Program Budget FY 99-00 Total Agency Budget FY 00 -01 Total Program Budget FY 00-01 Grant Request Only Projected Expenditures Title: Mental Health Specialist IV P F/T F/T - Name: Margaret Maris $ 41,616 42,448 - Title: Mental Health Specialist IV P F/T F/T - Name: Vacant $ 41,616 42,448 - Title: Mental Health Specialist II P F/T F/T - Name: Vacant (2) $ 52,920 53,978 - Title: Specialist IV P F/T F/T - Name: Catherine Hawkins $ 14,621 14,913 - Title: Specialist IV P F/T F/T - Name: Rose Anna Semich $ 41,620 42,656 - Title: Program Director II P F/T F/T - Name: Patricia Sands $ 45,960 46,879 - Title: Office Manager P F/T F/T - Name: Donna McVay $ 27,157 27,700 - TOTAL POSITION COUNT P 7 - 7 - TOTAL SALARIES (to be reflected in Table 4) $ 265,710 - 271,024 - - AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: 1. 2. BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES PROJECT NAME: DIVERSION (HILO) All adm nistrative & Direct Program Salaries must be included. (Please exclude non - program posits a) P= Indicate if whether employee is — F/T =Full Time Employed (3040 hours per week) P/T =Part-Time Employed (20 or less hours per week) b) Salaries POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures Title: Program Secretary P F/T F/T - Name: Karyn Shaw $ 15,804 16,120 - Title: Specialist III P F/T F/T - Name: Crystal Croy $ 43,692 44,566 - Title: Specialist IV P F/T F/T - Name: Jan Fradenburg $ 31,365 31,992 - Title: Specialist III P P/T P/T - Name: Haunani St. John $ 19,603 19,995 - Title: Specialist I P P/T P/T - Name: Carol Tyler $ 9,466 9,655 - Title: Mental Health Specialist II P F/T F/T - Name: Terry Tokuda $ 30,600 31,212 - Title: Support Coordinator P P/T P/T - Name: Vacant $ 12,090 _ 12,332 - TOTAL POSITION COUNT P 7 - 7 - TOTAL SALARIES (to be reflected in Table 4) $ 162,620 - 165,872 - - AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: 1. 2. BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES All administrative & Direct Program Salaries must be included. (Please exclude non -program F a) P= Indicate if whether employee is — F/T =Full Time Employed (3040 hours per week) P/T= Part-Time Employed (20 or less hours per week) b) Salaries PROJECT NAME: DIVERSION (HILO) POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99 -00 Total Program Budget FY 99-00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures Title: Support Coordinator P P/T P/T - Name: Vacant $ 12,090 12,332 - Title: Mental Health Specialist IV P P/T P/T - Name: Vacant $ 17,000 17,340 - Title: Mental Health Specialist II P F? F/T - Name: Jacqueline Shipley $ 30,600 31,212 - Title: Mental Health Specialist IV P F/T F/T - Name: Vacant $ 40,800 41,616 - Title: Family Resource Worker P P/T P/T - Name: Vacant $ 10,962 11,181 - Title: Family Info Planning Worker P P/T P/T - Name: Michelle Bescos $ 10,962 11,181 - Title: Residental Program Specialist P F/T F/T - Name: Naomi Riopelle $ 21,105 21,527 - TOTAL POSITION COUNT P 7 - 7 - TOTAL SALARIES (to be reflected in Table 4) $ 143,519 - 146,389 - - AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: 1. 2. BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES All administrative 8 Direct Program Salanes must be included. (Please exclude non - program F a) P= Indicate if whether employee is — F/T =Full Time Employed (30-40 hours per week) P/T= Part-Time Employed (20 or less hours per week) b) Salaries 974,958 35 40,494 994,457 5 35 PROJECT NAME: DIVERSION (HILO) 41,304 5 934 1 • DESCRIPTION PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee Benefits/Payroll Taxes Total Agency Budget FY 99 -00 Total Program Budget FY 99-00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Requst Only Projected Expenditu• 2. 3. EMPLOYEE BENEFITS (TOTAL) Health Insurance Dental Insurance Other Benefits : Retirement PAYROLL TAXES (TOTAL) FICA 7.65% 53,840 1,358 54,917 1,385 36,986 933 37,726 952 - 16,854 425 17,191 434 109,393 4,429 111,581 4,518 74,584 3,098 76,076 3,160 • SUI (Unemployment Ins.) 2.20% 21,449 891 21,878 909 Worker's Compensation 0.65% 6,337 263 6,464 268 TDI (Disability) 0.75% 7,023 177 7,163 181 TOTAL (to be reflected in Table 4) 163,233 5,787 166,498 5,903 AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE TABLE 2 EMPLOYEE BENEFITS /PAYROLL TAXES • = MUST itemize as attachment(s). Applicable only to the "Grant Request Only Projected Expenditures" column. PROJECT NAME: DIVERSION (HILO) DESCRIPTION PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Expenses Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00-01 Grant Request Only Projected Expenditures 1. PROFESSIONAL FEES (TOTAL) 30,787 300 31,403 306 Legal - Accounting/Bookkeeping - 1 Audit Fees 9,569 300 9,760 306 ` Administrative Fees % - ' Other 21,218 21,642 - 2. SUPPLIES (TOTAL) 26,257 244 26,782 249 Office 26,257 244 26,782 249 Program - Consumable - 3. TELEPHONE 23,330 250 23,797 255 4. POSTAGE & FREIGHT 4,315 100 4,401 102 5. OCCUPANCY 128,540 2,605 131,111 2,657 4 Rent 98,536 2,505 100,507 2,555 Utilities 13,648 13,921 - Janitorial - * Repairs and Maintenance 16,356 100 16,683 102 6. EQUIPMENT (TOTAL) 10,796 360 11,012 367 Purchase 3,000 3,060 - ' Rental 7,796 360 7,952 367 ` Repairs and Maintenance AGENCY /ORGANIZATION: CHILD Sr FAMILY SERVICE TABLE 3 DETAILS OF OTHER CURRENT EXPENSES ' - MUST itemize as attachment(s). Applicable only to he "Grant Renuest Only P write d Exoenditure" column. PROJECT NAME: DIVERSION (HILO) IL DESCRIPTION PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Expenses Total Agency Budget FY 99-00 Total Program Budget FY 99 -00 Total Agency Budget FY 00-01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures 7. INSURANCE (TOTAL) 12,531 410 12,782 418 General Liability 10,334 410 10,541 418 Fire - - Auto 2,197 2,241 - 411 NDOA (Board Insurance) - - 8. PRINTING - - 9. PUBLICATIONS & SUBSCRIPTIONS 7,140 50 7,283 51 10. TRAVEL (TOTAL) 17,324 210 17,670 214 Air Fare 13,004 160 13,264 163 Per Diem 1,808 1,844 - Auto Rental 2,512 50 2,562 51 11. AUTO MILEAGE REIMBURSEMENT 30,857 200 31,474 204 12. AUTO GASOLINE PURCHASES - - 13. MEMBERSHIP DUES 466 475 - ' *14. STAFF TRAINING 15,181 200 15,485 204 *15. OTHER: PROVISIONS 3,758 3,833 - OTHER: CLIENT ASSISTANCE 371,859 379,296 - OTHER: ADMINISTRATIVE SUPPORT 185,242 7,791 188,947 7,947 OTHER: RECRUITMENT COST 3,900 400 3,978 408 TOTAL (to be reflected in Table 5) 872,283 13,120 889,729 13,382 AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE TABLE 3 (Continued) DETAILS OF OTHER CURRENT EXPENSES (OPERATING COSTS) ' - MUST itemize as attachment(s). Applicable nnIy to the Grant Rennest Only Prnjrdec1 Fxpenrli tire " column. PROJECT NAME: DIVERSION (HILO) Positions Preceding Fiscal Year Fiscal Year 2000 -2001 Total Agency Budget FY 99-00 Total Program Budget FY 99-00 Total Agency Budget FY 00-01 Total Program Budget FY 00 -01 Grant Request Only (Table 1) TOTAL POSITION COUNT (P) 35 5 35 5 934 (Table 1) TOTAL SALARIES ($) 974,958 40,494 994,457 41,304 . 934 (Table 2) EMPLOYEE BENEFITS /PAYROLL TAXES 163,233 5,787 166,498 5,903 - TOTAL PERSONNEL COSTS 1,138,191 46,281 1,160,955 47,207 934 TOTAL NUMBER OF POSITIONS 35 5 35 5 1 Positions Preceding Fiscal Year Fiscal Year 2000 -2001 Grant Request Only Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00-01 (Table 4) TOTAL PERSONNEL SERVICES 974,958 40,494 994,457 41,304 934 (Table 3) TOTAL OF OTHER CURRENT EXPENSES 872,283 13,120 889,729 13,382 - (Table 2) EMPLOYEE BENEFITS /PAYROLL TAXES 163,233 5,787 166,498 5,903 - TOTAL BUDGET 2,010,474 59,401 2,050,684 60,589 934 AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE TABLE 4 SUMMARY OF PERSONNEL REQUIREMENTS Personnel Requirements: Salary ($) and Number of Positions (P) TABLE 5 SUMMARY OF EXPENSES Total Budget Summary of Personnel Services and Other Current Expenses PROJECT NAME: DIVERSION (HILO) • POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99 -00 Total Program Budget FY 99-00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures 1. Title: Administrator P F/T F/T F/T FIT F/T Name: Lee Lord $ 48,025 9,605 48,986 9,797 1,904 Title: Program Director I P F/T F/T - Name: Joanne Balberde $ 41,599 - 42,431 - Title: Administrative Secretary P F/T F/T F/T F/T Name: Mari Kanoho $ 22,544 7,312 22,995 7,458 Title: ReceptionistClerk P F/T F/T F/T F/T Name: Debra Leite $ 16,705 1,253 17,039 1,278 Title: Shelter Manager P F/T F/T - Name: Fouziah Hoeflinger $ 26,652 27,185 - Title: Shelter Worker P P/T P/T - Name: Various $ 57,924 59,082 - Title: Shelter Worker Relief P P/T P/T - Name: Various $ 21,735 22,170 - TOTAL POSITION COUNT P 7 3 7 3 1 TOTAL SALARIES (to be reflected in Table 4) $ 235 184 18,170 239,888 18,533 1,904 AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: 1. 2. BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES All administrative & Direct Program Salaries must be included. (Please exclude non - program positions a) P= Indicate if whether employee is — F/T =Full Time Employed (30-40 hours per week) P/T= Part-Time Employed (20 or less hours per week) b) Salaries PROJECT NAME: SEX ABUSE TREATMENT (HILO) s POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99 -00 Total Program Budget FY 99-00 Total Agency Budget FY 00 -01 Total Program Budget FY 00-01 Grant Request Only Projected Expenditures 1. Title: Specialist I P F/T F/T - Name: Sherron Skeele $ 19,845 20,242 - Title: Specialist I P P/T P/T - Name: Vacant $ 16,872 17,209 - Title: Specialist I P P/T INT - Name: Vacant $ 13,230 13,495 - Title: Foster Family Clinician P P/T P/T - Name: Vacant $ 20,166 20,569 - Title: Mental Health Specialist IV P F/T F/T - Name: Gregory Brosseau $ 41,004 41,824 - Title: Mental Health Specialist IV P F/T F/T - Name: Candace Ames $ 31,836 32,473 - Title: Support Coordinator P F/T F/T - Name: Lynne Enriques $ 24,972 25,471 - TOTAL POSITION COUNT P 7 - 7 - TOTAL SALARIES (to be reflected in Table 4) $ 167,925 - 171,284 - - AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: 1. 2. BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES All adm'nistrative & Direct Program Salanes must be incivaed. (Please exclude non - program t; a) P= Indicate if whether employee is — F/T =Full Time Employed (30-40 hours per week) P/T= Part-Time Employed (20 or less hours per week) b) Salaries PROJECT NAME: SEX ABUSE TREATMENT (HILO) POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee - (Last Name, First) Status and Salary Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures 1. Title: Mental Health Specialist IV P F/T F/T - Name: Margaret Maris $ 41,616 42,448 - Title: Mental Health Specialist IV P F/T F/T - Name: Vacant $ 41,616 42,448 - Title: Mental Health Specialist II P F/T F/T - Name: Vacant (2) $ 52,920 53,978 - Title: Specialist IV P F/T F/T - Name: Catherine Hawkins $ 14,621 14,913 - Title: Specialist IV P F/T F/T F/T F/T Name: Rose Anna Semich $ 41,820 41,820 42,656 42,656 Title: Program Director II P F/T F/T - Name: Patricia Sands $ 45,960 46,879 - Title: Office Manager P F/T F/T - Name: Donna McVay $ 27,157 27,700 - TOTAL POSITION COUNT P 7 1 7 1 TOTAL SALARIES (to be reflected in Table 4) $ 265,710 41,820 271,024 42,656 - AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: 1. 2. BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES All administrative & Direct Program Salaries must be included. (Please exclude non - program positions a) P= Indicate if whether employee is — F/T =Full Time Employed (30-40 hours per week) P/T= Part-Time Employed (20 or less hours per week) b) Salaries PROJECT NAME: SEX ABUSE TREATMENT (HILO) POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00-01 Grant Request Only Projected Expenditures 1. Title: Program Secretary P F/T F/T - Name: Karyn Shaw $ 15,804 16,120 - Title: Specialist III P F/T F/T - Name: Crystal Croy $ 43,692 44,566 - Title: Specialist IV P F/T F/T - Name: Jan Fradenburg $ 31,365 31,992 - Title: Specialist III P P/T P/T - Name: Haunani St. John $ 19,603 19,995 - Title: Specialist I P P/T PIT - Name: Carol Tyler $ 9,466 9,655 - Title: Mental Health Specialist II P F/T F/T - Name: Terry Tokuda $ 30,600 31,212 - Title: Support Coordinator P P/T P/T - Name: Vacant $ 12,090 12,332 - TOTAL POSITION COUNT P 7 - 7 - TOTAL SALARIES (to be reflected in Table 4) $ 162,620 - 165,872 - - AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: 2. BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES All administrative 8 Direct Program Salanes must be induced. (Please exclude non -program a) P= Indicate if whether employee is — F/T =Full Time Employed (30-40 hours per week) P/T= Part-Time Employed (20 or less hours per week) b) Salaries PROJECT NAME: SEX ABUSE TREATMENT (HILO) • t POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99-00 Total Program Budget FY 99-00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures Title: Support Coordinator P P/T P/T - Name: Vacant $ 12,090 12,332 - Title: - Mental Health Specialist IV P P/T PIT - Name: Vacant $ 17,000 17,340 - Title: Mental Health Specialist II P F/T F/T - Name: Jacqueline Shipley $ 30,600 31,212 - Title: Mental Health Specialist IV P F/T F/T - Name: Vacant $ 40,800 41,616 - Title: Family Resource Worker P P/T P/T - Name: Vacant $ 10,962 11,181 - Title: Family Info Planning Worker P P/T P/T - Name: Michelle Bescos $ 10,962 11,181 - Title: Residental Program Specialist P F/T F/T - Name: Naomi Riopelle $ 21,105 21,527 - TOTAL POSITION COUNT P 7 - 7 - TOTAL SALARIES (to be reflected in Table 4) $ 143,519 - 146,389 - - AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: 2. BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES All administrative & Direct Program Salanes must be inclu0ed. (Please exclude non - program a) P= Indicate if whether employee is — F/T =Full Time Employed (30-40 hours per week) P/T= Part-Time Employed (20 or less hours per week) b) Salaries 974,958 35 59,990 994,457 4 PROJECT NAME: SEX ABUSE TREATMENT (HILO) 61,190 1,904 35 4 1 DESCRIPTION PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee Benefits/Payroll Taxes Total Agency Budget FY 99 -00 Total Program Budget FY 99-00 Total Agency Budget FY 00 -01 Total Program Budget FY 00-01 Grant Requst Only Projected Expenditur• 2. 3. EMPLOYEE BENEFITS (TOTAL) Health Insurance Dental Insurance Other Benefits: Retirement PAYROLL TAXES (TOTAL) FICA 7.65% 53,840 3,449 54,917 3,518 36,986 2,370 37,726 2,417 - 16,854 1,080 17,191 1,101 109,393 6,749 111,581 6,884 74,584 4,589 76,076 4,681 • SUI (Unemployment Ins.) 2.20% 21,449 1,320 21,878 1,346 Worker's Compensation 0.65% 6,337 390 6,464 398 7,023 450 7,163 459 TDI (Disability) 0.75% TOTAL (to be reflected in Table 4) 163,233 10,198 166,498 10,402 AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE TABLE 2 EMPLOYEE BENEFITS /PAYROLL TAXES ' = MUST itemize as attachment(s). Applicable only to the "Grant Request Only Projected Expenditures" column. PROJECT NAME: SEX ABUSE TREATMENT (HILO) DESCRIPTION PRECEDING FISCAL. YEAR FISCAL YEAR 2000 -2001 Item # Expenses Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures 1. PROFESSIONAL FEES (TOTAL) 30,787 17,814 21,642 18,170 Legal - Accounting/Bookkeeping - - 1 Audit Fees 9,569 454 463 • Administrative Fees To - * Other 21,218 17,360 21,642 17,707 2. SUPPLIES (TOTAL) 26 257 3,387 26,782 3,455 Office 26,257 3,387 26,782 3,455 Program - Consumable - 3. TELEPHONE 23,330 2,000 23,797 2,040 4. POSTAGE & FREIGHT 4,315 420 4,401 428 5. OCCUPANCY (TOTAL) 128,540 11,649 131,111 11,882 4 Rent 98,536 9,049 100,507 9,230 Utilities 13,648 1,300 13,921 1,326 Janitorial - • Repairs and Maintenance 16,356 1,300 16,683 1,326 6. EQUIPMENT 10,796 600 11,012 612 Purchase 3,000 3,060 - • Rental 7,796 600 7,952 612 • Repairs and Maintenance AGENCY/ORGANIZATION: CHILD & FAMILY SERVICE TABLE 3 DETAILS OF OTHER CURRENT EXPENSES PROJECT NAME: SEX ABUSE TREATMENT (HILO) ' - MUST itemize as attachment(s). Applicable only to the "Grant Request Only P ojected Exoendlbire" column. • DESCRIPTION PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Expenses Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00-01 Grant Request Only Projected Expenditures 7. INSURANCE (TOTAL) 12,531 611 12,782 623 General Liability 10,334 611 10,541 623 Fire - Auto 2,197 2,241 - II NDOA (Board Insurance) - 8. PRINTING - 9. PUBLICATIONS & SUBSCRIPTIONS 7,140 350 7,283 357 10. TRAVEL (TOTAL) 17,324 739 17,670 754 Air Fare 13,004 479 13,264 489 Per Diem 1 808 168 1,844 171 Auto Rental 2,512 92 2,562 94 11. AUTO MILEAGE REIMBURSEMENT 30,857 500 31,474 510 12. AUTO GASOLINE PURCHASES 13. MEMBERSHIP DUES 466 166 475 169 ' •14. STAFF TRAINING 15,181 400 15,485 408 `15. OTHER: PROVISIONS 3,758 3,833 - OTHER: CLIENT ASSISTANCE 371,859 605 379,296 617 OTHER: ADMINISTRATIVE SUPPORT 185,242 11,602 188,947 11,834 OTHER: RECRUITMENT COST 3,900 3,978 - TOTAL (to be reflected in Table 5) 872,283 50,843 889,729 51,860 AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE TABLE 3 (Continued) DETAILS OF OTHER CURRENT EXPENSES (OPERATING COSTS PROJECT NAME: SEX ABUSE TREATMENT (HILO) * - MUST itemize as attachment(s). Applicable s?Oly to the' Grant Request Only PrOterted Fxpenditlire column. Positions Preceding Fiscal Year Fiscal Year 2000 -2001 Total Agency Budget FY 99-00 Total Program Budget FY 99-00 Total Agency Budget FY 00-01 Total Program Budget FY 00 -01 Grant Request Only (Table 1) TOTAL POSITION COUNT (P) 35 4 35 4 (Table 1) TOTAL SALARIES ($) 974,958 59,990 994,457 61,190 III 1,904 (Table 2) EMPLOYEE BENEFITS /PAYROLL TAXES 163,233 10,198 166,498 10,402 TOTAL PERSONNEL COSTS 1,138,191 70,188 1,160,955 71,592 1,904 TOTAL NUMBER OF POSITIONS 35 4 35 4 1 ry Positions Preceding Fiscal Year Fiscal Year 2000 -2001 Total Agency Budget Total Program Budget Total Agency Budget Total Program Budget Grant Request. FY 99 -00 FY 99 -00 FY 00-01 FY 00 -01 Only (fable 4) TOTAL PERSONNEL SERVICES 974 958 59,990 994,457 61,190 1,904 (Table 3) TOTAL OF OTHER CURRENT EXPENSES 872,283 50,843 889,729 51,860 - (Table 2) EMPLOYEE BENEFITS /PAYROLL TAXES 163,233 10,198 166,498 10,402 - TOTAL BUDGET 2,010,474 121,031 2,050,684 123,452 1,904 AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE TABLE 4 SUMMARY OF PERSONNEL REQUIREMENTS Personnel Requirements: Salary ($) and Number of Positions (P) TABLE 5 SUMMARY OF EXPENSES mmaof Personnel Services and Other Current Expenses PROJECT NAME: SEX ABUSE TREATMENT (HILO) 4 AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE TABLE 4 SUMMARY OF PERSONNEL REQUIREMENTS Personnel Requirements: Salary ($) and Number of Positions (P) TABLE 5 SUMMARY OF EXPENSES mmaof Personnel Services and Other Current Expenses PROJECT NAME: SEX ABUSE TREATMENT (HILO) 4 POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00-01 Total Program Budget FY 00-01 Grant Request Only Projected Expenditures 1. Title Administrator P F/T F/T - Name: Lee Lord $ 48,025 48,986 - Title: Program Director I P F/T F/T - Name: Joanne Balberde $ 41 599 42,431 - Title: Administrative Secretary P F/T F/T - Name: Mari Kanoho $ 22,544 22,995 - Title: Receptionist/Clerk P F/T FIT - Name Debra Leite $ 16,705 - 17,039 - Title: Shelter Manager P F/T F/T - Name: Fouziah Hoef linger $ 26,652 27,185 - Title: Shelter Worker P P/T P/T - Name: Various $ 57,924 59,082 - Title: Shelter Worker Relief P P/T P/T - Name: Various $ 21,735 22,170 - TOTAL POSITION COUNT P 7 7 TOTAL SALARIES (to be reflected in Table 4) $ 235,184 - 239,888 - - AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: 2. BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES All adm'nistrative & Direct Program Salaries must be included. (Please exclude non - program positions) a) P= Indicate if whether employee is — F/T =Full Time Employed (30-40 hours per week) P/T= Part-Time Employed (20 or less hours per week) b) Salaries PROJECT NAME: SEX ABUSE TREATMENT (KONA) • POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99-00 Total Program Budget FY 99 -00 Total Agency Budget FY 00-01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures 1. Title: Specialist I P F/T F/T - Name: Sherron Skeele $ 19,845 20,242 - Title: Specialist I P P/T P/T - Name: Vacant $ 16,872 17,209 - Title: Specialist I P P/T P/T - Name: Vacant $ 13,230 13,495 - Title: Foster Family Clinician P P/T P/T - Name: Vacant $ 20,166 20,569 - Title: Mental Health Specialist IV P F/T F/T - Name: Gregory Brosseau $ 41,004 41,824 - Title: Mental Health Specialist IV P F/T F/T - Name: Candace Ames $ 31 836 32,473 - Title: Support Coordinator P F/T F/T - Name: Lynne Enriques $ 24,972 25,471 - TOTAL POSITION COUNT P 7 - 7 - TOTAL SALARIES (to be reflected in Table 4) $ 167,925 - 171,284 - AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: 1. 2. BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES PROJECT NAME: SEX ABUSE TREATMENT (KONA) All administrative & Direct Program Salaries must be included. (Please exclude non - program positions a) P= Indicate if whether employee is — F/T =Full Time Employed (30-40 hours per week) PIT= Part-Time Employed (20 or less hours per week) b) Salaries • POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99-00 Total Program Budget FY 99-00 Total Agency Budget FY 00-01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures Title: Mental Health Specialist IV P F/T F/T - Name: Margaret Maris $ 41,616 42,448 - Title: Mental Health Specialist IV P F/T F/T - Name: Vacant $ 41,616 42,448 - Title: Mental Health Specialist II P F/T F/T - Name: Vacant (2) $ 52,920 53,978 - Title: Specialist IV P FIT F/T - Name: Catherine Hawkins $ 14,621 14,913 - Title: Specialist IV P FIT F/T - Name: Rose Anna Semich $ 41,820 42,656 - Title: Program Director II P F/T F/T F/T F/T Name: Patricia Sands $ 45,960 4,596 46,879 4,688 Title: Office Manager P F/T F/T F/T F/T Name: Donna McVay $ 27,157 2,716 27,700 2,770 TOTAL POSITION COUNT P 7 2 7 2 TOTAL SALARIES (to be reflected in Table 4) $ 265 710 7,312 271,024 7,458 - AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES INSTRUCTIONS. 1. 2. All administrative 8 Direct Program Salaries must be included. (Please exclude non - program p a) P= Indicate if whether employee is — FIT =Full Time Employed (30-40 hours per week) P/T= Part-Time Employed (20 or less hours per week) b) Salaries PROJECT NAME: SEX ABUSE TREATMENT (KONA) 4 POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99 -00 Total Program Budget FY 99-00 Total Agency Budget FY 00 -01 Total Program Budget FY 00-01 Grant Request Only Projected Expenditures Title: Program Secretary P F/T F/T F/T F/T Name: Karyn Shaw $ 15,804 4,214 16,120 4,298 Title: Specialist III P F/T F/T - Name: Crystal Croy $ 43,692 44,566 - Title: Specialist IV P F/T F/T F/T F/T Name: Jan Fradenburg $ 31,365 31,365 31,992 31,992 Title: Specialist III P P/T P/T P/T P/T Name: Haunani St. John $ 19,603 2,557 19,995 2,608 Title: Spedalist I P P/T P/T P/T P/T Name: Carol Tyler $ 9,466 9,466 9,655 9,655 Title: Mental Health Specialist II P F/T FIT - Name: Terry Tokuda $ 30,600 31,212 - Title: Support Coordinator P P/T P/T - Name: Vacant $ 12,090 12,332 - TOTAL POSITION COUNT P 7 4 7 4 TOTAL SALARIES (to be reflected in Table 4) $ 162,620 47,602 165,872 48,554 - AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: 1. 2. BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES All administrative & Direct Program Salaries must be included. (Please exclude non - program positions a) P= Indicate if whether employee is — F/T =Full lime Employed (30-40 hours per week) P/T= Part-Time Employed (20 or less hours per week) b) Salaries PROJECT NAME: SEX ABUSE TREATMENT (KONA) • POSITION TITLE PRECEDING FISCAL. YEAR FISCAL YEAR 2000-2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99-00 Total Program Budget FY 99-00 Total Agency Budget FY 00 -01 Total Program Budget FY 00-01 Grant Request Only Projected Expenditures Title: Support Coordinator P PIT P/T - Name: Vacant $ 12,090 12,332 - Title: Mental Health Specialist IV P P/T P/T - Name: Vacant $ 17,000 17,340 - Title: Mental Health Specialist II P F/T F/T - Name: Jacqueline Shipley $ 30,600 31,212 - Title: Mental Health Specialist IV P F/T F/T - Name: Vacant $ 40,800 41,616 - Title: Family Resource Worker P P/T P/T - Name: Vacant $ 10,962 11,181 - Title: Family Info Planning Worker P P/T P/T - Name: Michelle Bescos $ 10,962 11,181 - Title: Residental Program Specialist P F/T F/T - Name: Naomi Riopelle $ 21,105 21,527 - TOTAL POSITION COUNT P 7 - 7 - TOTAL SALARIES (to be reflected in Table 4) $ 143,519 - 146,389 - - AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: 1. 2. BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES All administrative & Direct Program Salaries must be included. (Please exclude non - program positions a) P= Indicate if whether employee is — F/T =Full Time Employed (30-40 hours per week) P/T= Part-Time Employed (20 or less hours per week) b) Salaries 974,958 35 54,914 994,457 6 PROJECT NAME: SEX ABUSE TREATMENT (KONA) 35 56,012 6 DESCRIPTION PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee Benefits /Payroll Taxes Total Agency Budget FY 99-00 Total Program Budget FY 99-00 Total Agency Budget FY 00-01 Total Program Budget FY 00-01 Grant Requst Only Projected Expenditul 2. 3. EMPLOYEE BENEFITS (TOTAL) Health Insurance Dental Insurance Other Benefits : Retirement PAYROLL TAXES (TOTAL) FICA 7.65% 53,840 2,466 I 54,917 2,516 36,986 1,694 37,726 1,728 - 16,854 772 17,191 787 109,393 4,825 111,581 4,922 74,584 3,281 76,076 3,347 II SUI (Unemployment Ins.) 2 20% 21,449 944 21,878 962 Worker's Compensation 0.65% 6,337 279 6,464 284 TDI (Disability) 0.75% 7,023 322 7,163 328 TOTAL (to be reflected in Table 4) 163,233 7,291 166,498 7,437 AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE TABLE 2 EMPLOYEE BENEFITS /PAYROLL TAXES = MUST itemize as attachment(s). Applicable only to the "Grant Request Only Projected Expenditures" column. PROJECT NAME: SEX ABUSE TREATMENT (KONA) DESCRIPTION PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Expenses Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures 1. PROFESSIONAL FEES (TOTAL) 30,787 398 21,642 406 Legal - Accounting/Bookkeeping - - 1 Audit Fees 9,569 398 406 ' Administrative Fees _ % - ' Other 21,218 21,642 - 2. SUPPLIES (TOTAL) 26257 1,000 26,782 1,020 Office 26 257 1,000 26,782 1,020 Program - Consumable - 3. TELEPHONE 23,330 1,921 23,797 1,959 4. POSTAGE & FREIGHT 4,315 190 4,401 194 5. OCCUPANCY (TOTAL) 128,540 8,095 131,111 8,257 4 Rent 98,536 6,745 100,507 6,880 Utilities 13,648 450 13,921 459 Janitorial - ' Repairs and Maintenance 16,356 900 16,683 918 6. EQUIPMENT (TOTAL) 10,796 - 11,012 - * Purchase 3,000 3,060 - * Rental 7,796 7,952 - Repairs and Maintenance AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE TABLE 3 DETAILS OF OTHER CURRENT EXPENSES PROJECT NAME: SEX ABUSE TREATMENT (KONA) MUST itemize as attachment(s). Applicable only to the "Grant Request Only P ojected Exoenditure" column. DESCRIPTION PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Expenses Total Agency Budget FY 99 -00 Total Program Budget FY 99-00 Total Agency Budget FY 00-01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures 7. INSURANCE (TOTAL) 12,531 557 12,782 568 General Liability 10,334 557 10,541 568 Fire - Auto 2,197 2,241 - ' NDOA (Board Insurance) - 8. PRINTING - 9. PUBLICATIONS 8 SUBSCRIPTIONS 7,140 100 7,283 102 10. TRAVEL (TOTAL) 17,324 6,640 17,670 6,773 Air Fare 13,004 5,040 13 264 5,141 Per Diem 1,808 160 1,844 163 Auto Rental 2,512 1,440 2,562 1,469 11. AUTO MILEAGE REIMBURSEMENT 30,857 461 31,474 470 12. AUTO GASOLINE PURCHASES 13. MEMBERSHIP DUES 466 475 - ' *14. STAFF TRAINING 15,181 1,000 15,485 1,020 *15. OTHER: PROVISIONS 3,758 3,833 - OTHER: CLIENT ASSISTANCE 371,859 379,296 - OTHER: ADMINISTRATIVE SUPPORT 185,242 10,591 188,947 10,803 OTHER: RECRUITMENT COST 3,900 600 3,978 612 TOTAL (to be reflected in Table 5) 872,283 31,553 889,729 32,184 AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE TABLE 3 (Continued) DETAILS OF OTHER CURRENT EXPENSES (OPERATING COSTS) • - MUST itemize as attachment(s). Applicable only to the ' Grant Request Only Prniec ted Fxpenriibire" column. PROJECT NAME: SEX ABUSE TREATMENT (KONA) • 4 Positions Preceding Fiscal Year Fiscal Year 2000 -2001 Total Agency Budget FY 99 -00 Total Program Budget FY 99-00 Total Agency Budget FY 00 -01 Total Program Budget FY 00-01 Grant Request Only (Table 1) TOTAL POSITION COUNT (P) 35 6 35 6 . (Table 1) TOTAL SALARIES ($) 974,958 54,914 994,457 56,012 - (Table 2) EMPLOYEE BENEFITS /PAYROLL TAXES 163,233 7,291 166,498 7,437 - TOTAL PERSONNEL COSTS 1,138,191 62,205 1,160,955 63,450 - TOTAL NUMBER OF POSITIONS 35 6 35 6 - Positions Preceding Fiscal Year Fiscal Year 2000 -2001 Grant Request Only Total Agency Budget FY 99-00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 (Table 4) TOTAL PERSONNEL SERVICES 974,958 54,914 994,457 56,012 - (Table 3) TOTAL OF OTHER CURRENT EXPENSES 872,283 31,553 889,729 32,184 - (Table 2) EMPLOYEE BENEFITS /PAYROLL TAXES 163,233 7,291 166,498 7,437 - TOTAL BUDGET 2,010,474 93,758 2,050,684 95,634 - AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE TABLE 4 SUMMARY OF PERSONNEL REQUIREMENTS Personnel Requirements: Salary ($) and Number of Positions (P) TABLE 5 SUMMARY OF EXPENSES f Personnel Services and Other Current Expenses PROJECT NAME: SEX ABUSE TREATMENT (KONA) POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures 1. Title Administrator P F/T F/T - Name: Lee Lord $ 48,025 48,986 - Title: Program Director I P F/T F/T - Name: Joanne Balberde $ 41,599 42,431 - Title: - Administrative Secretary P F/T F/T - Name: Mari Kanoho $ 22,544 22,995 - Title: Receptionist/Clerk P F/T F/T - Name: Debra Leite $ 16,705 17,039 - Title: Shelter Manager P F/T F/T - Name: Fouziah Hoeflinger $ 26,652 27,185 - Title: Shelter Worker P P/T P/T - Name: Various $ 57,924 59,082 - Title: Shelter Worker Relief P P/T PIT - Name: Various $ 21,735 22,170 - TOTAL POSITION COUNT P 7 7 TOTAL SALARIES (to be reflected in Table 4) $ 235 184 - 239,888 - - AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: 1. 2. BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES All administrative & Direct Program Salaries must be included. (Please exclude non - program positions a) P= Indicate if whether employee is — F/T =Full Time Employed (30-40 hours per week) P/T= Part-Time Employed (20 or less hours per week) b) Salaries PROJECT NAME: KTLC (KONA) • POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures t Title: Specialist I P F/T F/T - Name: Sherron Skeele $ 19,845 20,242 - Title: Specialist I P P/T P/T - Name: Vacant $ 16,872 17,209 - Title: Specialist I P P/T P/T - Name: Vacant $ 13,230 13,495 - Title: Foster Family Clinician P P/T P/T - Name: Vacant $ 20,166 20,569 - Title: Mental Health Specialist IV P F/T F/T - Name: Gregory Brosseau $ 41,004 41,824 - Title: Mental Health Specialist IV P F/T F/T - Name: Candace Ames $ 31 836 32,473 - Title: Support Coordinator P F/T F/T - Name: Lynne Enriques $ 24,972 25,471 - TOTAL POSITION COUNT P 7 - 7 - TOTAL SALARIES (to be reflected in Table 4) $ 167,925 - 171,284 - - AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES All administrative & Direct Program Salaries must be included. (Please exclude non - program positions 2. a) P= Indicate if whether employee is — F/T =Full Time Employed (30-40 hours per week) PIT= Part-Time Employed (20 or less hours per week) 1. b) Salaries PROJECT NAME: KTLC (KONA) POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99-00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00-01 Grant Request Only Projected Expenditures 1. Title: Mental Health Specialist IV P F/T F/T - Name: Margaret Maris $ 41,616 42,448 - Title: Mental Health Specialist IV P FIT F/T - Name: Vacant $ 41,616 42,448 - Title: Mental Health Specialist II P F/T F/T - Name: Vacant (2) $ 52,920 53,978 - Title: Specialist IV P F/T F/T - Name: Catherine Hawkins $ 14,621 14,913 - Title: Specialist IV P F/T F/T - Name: Rose Anna Semich $ 41,820 42,656 - Title: Program Director 11 P F/T F/T - Name: Patricia Sands $ 45,960 46,879 - Title: Office Manager P F/T F/T F/T FIT Name: Donna McVay $ 27,157 1 358 27,700 1 385 TOTAL POSITION COUNT P 7 1 7 1 TOTAL SALARIES (to be reflected in Table 4) $ 265,710 1,358 271,024 1 385 - AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: 1. 2. BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES All administ alive & Direct Program Salaries must be incluaed. (Please exGude non - program F a) P= Indicate if whether employee is — F/T =Full Time Employed (30 -40 hours per week) P/T= Part-Time Employed (20 or less hours per week) b) Salaries PROJECT NAME: KTLC (KONA) • POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99-00 Total Program Budget FY 99-00 Total Agency Budget FY 00 -01 Total Program Budget FY 00-01 Grant Request Only Projected Expenditures Title: Program Secretary P F/T F/T F/T F/T Name: KarynShaw $ 15,804 1,054 16,120 1,075 Title: Specialist III P F/T F/T F/T F/T Name: Crystal Croy $ 43,692 2,185 44 566 2,229 Title: Specialist IV P F/T F/T - Name: Jan Fradenburg $ 31,365 31,992 - Title: Specialist III P P/T P/T P? P/T Name: Haunani St. John $ 19,603 17,046 19,995 17,387 Title: Specialist I P P/T P/T - Name: Carol Tyler $ 9,466 9,655 - Title: Mental Health Specialist II P F/T F/T - Name: Terry Tokuda $ 30,600 31,212 - Title: Support Coordinator P P/T P/T - Name: Vacant $ 12,090 12,332 - TOTAL POSITION COUNT P 7 3 7 3 TOTAL SALARIES (to be reflected in Table 4) $ 162,620 20,285 165,872 20,691 AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE INSTRUCTIONS: 1. 2. BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES All adm'nistrative 8 Di red Program Salaries must be included. (Please exclude non - program pose PROJECT NAME: KTLC (KONA) a) P= Indicate if whether employee is — F/T =Full Time Employed (3040 hours per week) P/T= Part-Time Employed (20 or less hours per week) b) Salaries 4 POSITION TITLE PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Employee (Last Name, First) Status and Salary Total Agency Budget FY 99-00 Total Program Budget FY 99-00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures Title: Support Coordinator P P/T P/T - Name: Vacant $ 12,090 12,332 - Title: Mental Health Specialist IV P P/T P/T - Name: Vacant $ 17,000 17,340 - Title: Mental Health Specialist II P F/T F/T - Name: Jacqueline Shipley $ 30,600 31,212 - Title: Mental Health Specialist IV P F/T F/T - Name: Vacant $ 40,800 41,616 - Title: Family Resource Worker P P/T P/T - Name: Vacant $ 10,962 11,181 - Title: Family Info Planning Worker P P/T P/T - Name: Michelle Bescos $ 10,962 11,181 - Title: Residental Program Specialist P F/T FIT F/T F/T Name: Naomi Riopelle $ 21,105 21,105 21,527 21,527 TOTAL POSITION COUNT P 7 1 7 1 TOTAL SALARIES (to be reflected in Table 4) $ 143,519 21,105 146,389 21,527 - AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES INSTRUCTIONS: 2. All adm nistrative & Direct Program Salaries must be included. (Please exclude non - program positions a) P= Indicate if whether employee is — F/T =Full Time Employed (30-40 hours per week) P/T= Part-Time Employed (20 or less hours per week) b) Salaries 974,958 42,748 994,457 43,603 35 5 35 PROJECT NAME: KTLC (KONA) 5 DESCRIPTION PRECEDING FISCAL YEAR FISCAL YEAR 2000-2001 Item # Employee Benefits/Payroll Taxes Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00-01 Total Program Budget FY 00 -01 Grant Requst Only Projected Expenditu. 2. ` 3. EMPLOYEE BENEFITS (TOTAL) Health Insurance Dental Insurance Other Benefits : Retirement PAYROLL TAXES (TOTAL) FICA 7.65% 53,840 1,478 54,917 1,507 36,986 1,015 37,726 1 036 - 16,854 463 17,191 472 109,393 2,891 111,581 2,949 74,584 1,966 76,076 2,006 . SUI (Unemployment Ins.) 2.20% 21,449 565 21,878 577 Worker's Compensation 0.65% 6,337 167 6,464 170 TDI (Disability) 0.75% 7 023 193 7,163 197 TOTAL (to be reflected in Table 4) 163,233 4,369 166,498 4,457 AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE TABLE 2 EMPLOYEE BENEFITS /PAYROLL TAXES ` MUST itemize as attachment(s). Applicable only to the "Grant Request Only Projected Expendi ures" column. PROJECT NAME: KTLC (KONA) WP DESCRIPTION PRECEDING FISCAL YEAR FISCAL YEAR 2000-2001 Item # Expenses Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00 -01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures 1. PROFESSIONAL FEES (TOTAL) 30,787 539 21,642 550 Legal - Accounting/Bookkeeping - - 4 Audit Fees 9,569 539 550 ` Administrative Fees _% - * Other 21,218 21,642 - 2. SUPPLIES (TOTAL) 26 257 2,274 26,782 2,319 Office 26,257 2,274 26,782 2,319 Program - Consumable - 3. TELEPHONE 23,330 1,500 23,797 1,530 4. POSTAGE & FREIGHT 4,315 274 4,401 279 5. OCCUPANCY (TOTAL) 128,540 9,306 131,111 9,492 ' Rent 98,536 6,958 100,507 7,097 Utilities 13,648 1,368 13,921 1,395 Janitorial - ` Repairs and Maintenance 16,356 980 16,683 1,000 6. EQUIPMENT 10,796 2,400 11,012 2,448 * Purchase 3,000 3,060 - * Rental 7,796 2,400 7,952 2,448 * Repairs and Maintenance AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE TABLE 3 DETAILS OF OTHER CURRENT EXPENSES * - MUST itemize as attachment(s). Applicable only to the "Grant Request Only Prnjected Fxnenditlire" column. PROJECT NAME: KTLC (KONA) M DESCRIPTION PRECEDING FISCAL YEAR FISCAL YEAR 2000 -2001 Item # Expenses Total Agency Budget FY 99 -00 Total Program Budget FY 99-00 Total Agency Budget FY 00-01 Total Program Budget FY 00 -01 Grant Request Only Projected Expenditures 7. INSURANCE (TOTAL) 12,531 437 12,782 446 General Liability 10,334 437 10,541 446 Fire - 4 Auto 2,197 2,241 - NDOA (Board Insurance) - 8. PRINTING - 9. PUBLICATIONS & SUBSCRIPTIONS 7,140 467 7 283 476 10. TRAVEL (TOTAL) 17,324 425 17,670 434 Air Fare 13,004 425 13,264 434 Per Diem 1,808 1,844 - Auto Rental 2,512 2,562 - 11. AUTO MILEAGE REIMBURSEMENT 30,857 1,975 31,474 2,015 12. AUTO GASOLINE PURCHASES 13. MEMBERSHIP DUES 466 475 - ' `14. STAFF TRAINING 15,181 630 15,485 643 `15. OTHER: PROVISIONS 3,758 3,833 - OTHER: CLIENT ASSISTANCE 371,859 29,710 379,296 30,304 OTHER: ADMINISTRATIVE SUPPORT 185,242 8,300 188,947 8,466 OTHER: RECRUITMENT COST 3,900 3,978 - TOTAL (to be reflected in Table 5) 872,283 58,237 889,729 59,402 AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE TABLE 3 (Continued) DETAILS OF OTHER CURRENT EXPENSES (OPERATING COSTS PROJECT NAME: KTLC (KONA) - MUST itemize as attachment(s). Applicable nnly to the Grant Request Only Prgjente xpenditure" column. Positions Preceding Fiscal Year Fiscal Year 2000 -2001 Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 00-01 Total Program Budget FY 00-01 Grant Request Only (Table 1) TOTAL POSITION COUNT (P) 35 6 35 6 - (Table 1) TOTAL SALARIES ($) 974,958 42,748 994,457 43,603 41 (Table 2) EMPLOYEE BENEFITS /PAYROLL TAXES 163,233 4 369 166,498 4,457 - TOTAL PERSONNEL COSTS 1,138,191 47,117 1,160,955 48,060 - TOTAL NUMBER OF POSITIONS 35 6 35 6 - Positions Preceding Fiscal Year Fiscal Year 2000 -2001 Total Agency Budget FY 99-00 Total Program Budget FY 99-00 Total Agency Budget FY 00 -01 Total Program Budget FY 00-01 Grant Request. Only (Table 4) TOTAL PERSONNEL SERVICES 974,958 42,748 994,457 43,603 - (Table 3) TOTAL OF OTHER CURRENT EXPENSES 872,283 58,237 889,729 59,402 - (Table 2) EMPLOYEE BENEFITS /PAYROLL TAXES 163,233 4,369 166,498 4,457 - TOTAL BUDGET 2,010,474 105,354 2,050,684 107,461 - AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE TABLE 4 SUMMARY OF PERSONNEL REQUIREMENTS Personnel Requirements: Salary ($) and Number of Positions (P) PROJECT NAME: KTLC (KONA) TABLE 5 SUMMARY OF EXPENSES Total Budget Summary of Personnel Services and Other Current Expenses Revenue Sources PRECEDING FISCAL YEAR 1999 -2000 FISCAL YEAR 2000 -2001 Total Agency Amount Total Program Amount Amount Requested Amount Projected County of Hawaii 7,000 7,000 7,000 7,000 State of Hawaii 1,758,475 1,758,475 1,793,768 1,793,768 Federal Funds 197,792 197,792 201,762 201,762 Private Foundations' United Way Funds 35,000 35,000 35,702 35,702 Admissions Donations 8,000 8,000 8,161 8,161 Fundraising Pay Phone Vending Machines Service/Program Fees 4,207 4,207 4,291 4,291 Third -party Reimbursement Tuition Others (Please list) TOTAL REVENUES 2,010,474 2,010,474 2,050,684 2,050,684 AGENCY /ORGANIZATION: CHILD & FAMILY SERVICE Please list funding source an a separate sheet and indicate the amount requested Must correspond with table 5 TABLE 6 Summary of Income PROJECT NAME: BIG ISLAND COMBINED • Stephen K. Yamashiro Mayor Please include as an attachment an explanation for all "NO" answers to questions #1 thru 11 below: Yes 0' cef V tel 0 V3 0 No 0 0 0 0 0 0 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: Child and Family Service Phone: (808) 935 - 2188 Prepared by: Certified by: `ilen Kanno, Director of Finance Print Name/ Title • • HAWAII COUNTY NONPROFIT GRANTS (FY 2000 -01) 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? 3. Does your Board of Directors approve a detailed cash flow budget before the beginning of each fiscal year? 4. Do your Board meeting minutes show that quarterly financial statements are approved? 5. Is your equity balance at least 20% of your Total Liability balance? 6. Is your Total Current Asset balance larger than your Total Current Liability balance? 7. Are bank reconciliations and accounting performed by someone other than the check signatory? 8. Are you fully insured for the agency's vehicle(s) and building(s)? 9. Is your Workers' Compensation at least 2% of payroll? 10. Are you current (not delinquent) on all payroll and payroll tax payments? 11. Is the agency free of any pending litigation, liens or judgments? 12. Within the past 12 months, has the agency applied for vendor or bank credit and was denied credit? If yes, please explain. Geri Marullo. R.N , MS Print Name of Executive Director QCountp of 3atuaii DEPARTMENT OF FINANCE 25 Aupuni Street. Room 118 • Hilo, Hawaii 96720 -4252 (808) 961 -8234 • Fax 18081 961-8248 FINANCIAL OUESTIONNAIRE Sig ature / y Signature • Harry A. Takahashi Director S. K. Schutte Deputy Date /a ] /Ord Date • Deloiite & Touche LLP DeloitteTouche Tohmatsu International CHILD AND FAMILY SERVICE AND SUBSIDIARIES (Not- for - Profit Corporations) Consolidated Financial Statements for the Years Ended June 30,1997 and 1996 and Independent Auditors' Report 1 0 • Deloitte & Touche LLP 0 INDEPENDENT AUDITORS' REPORT • Suite 1200 1132 Bishop Street Honolulu, Hawaii 96813 -2870 Telephone. 18081543 -0700 Facsimile: (808) 526 -0225 To the Board of Directors of Child and Family Service: We have audited the accompanying consolidated statements of financial position of Child and Family Service and its subsidiaries (not- for - profit corporations) as of June 30, 1997 and 1996, and the related consolidated statements of activities, cash flows and functional expenses for the years then ended. These financial statements are the responsibility of Child and Family Service's management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, such consolidated financial statements referred to above present fairly, in all material respects, the financial position of Child and Family Service and its subsidiaries as of June 30, 1997 and 1996, and the changes in their net assets and their cash flows for the years then ended in conformity with generally accepted accounting principles. As discussed in Note 3 to the consolidated financial statements, in 1997 Child and Family Service adopted Statement of Financial Accounting Standards (SFAS) No. 124, which established accounting standards for investments. As discussed in Note 11 to the consolidated financial statements, in 1996 Child and Family Service adopted SFAS No. 116 and SFAS No. 117, which established accounting standards for contributions and reporting standards for external financial statements of not- for -profit organizations, respectively. Our audits were conducted for the purpose of forming an opinion on the basic consolidated financial statements taken as a whole. The additional consolidating information on pages 17 and 18 is presented for the purpose of additional analysis of the basic consolidated financial statements rather than to present the financial position and changes in net assets of the individual companies, and is not a required part of the basic consolidated financial statements. This additional information is the responsibility of the Company's management. Such information has been subjected to the auditing procedures applied in our audits of the basic consolidated financial statements and, in our opinion, is fairly stated in all material respects when considered in relation to the basic consolidated financial statements taken as a whole. October 17, 1997 DeloitteTouche Tohmatsu International u. CHILD AND FAMILY SERVICE AND SUBSIDIARIES (Not- for - Profit Corporations) CONSOLIDATED STATEMENTS OF FINANCIAL POSITION JUNE 30, 1997 AND 1996 ASSETS CURRENT ASSETS: Cash and cash equivalents Accounts receivable (Note 1) Pledges receivable (Note 2) Prepaid expenses Short -term investments Total current assets INVESTMENTS (Notes I and 3) PROPERTY AND EQUIPMENT (Note 1): Land Buildings and leasehold improvements Furniture and equipment Automobiles Development in process Less accumulated depreciation and amortization Property and equipment - net OTHER ASSETS TOTAL LIABILITIES AND NET ASSETS CURRENT LIABILITIES: Accounts payable and accrued expenses Deferred support TOTAL Total current liabilities TRUST LIABILITY RENT RECEIVED IN ADVANCE (Note 5) DEFERRED CONTRIBUTION Total net assets • • CONTINGENCIES AND COMMITMENTS (Notes 5, 6, 7 and 9) NET ASSETS (Notes 1, 8 and 11): Unrestricted Temporarily restricted Permanently restricted See notes to consolidated financial statements. 1997 $ 2,090,305 1,676,221 172,039 80,127 4,018,692 1,482,485 788,295 423,607 1,045,503 41,502 8,963,862 11,262,769 (919,545) 10,343,224 663,414 $ 16,507,815 $ 2,645,391 246,280 2,891,671 166,492 2,083,288 1,500,000 2,738,991 7,026,862 100,511 9,866,364 $16,507,815 1996 $ 5,895,296 1,599,830 439,834 290,810 700,000 8,925,770 1,163,019 788,295 423,607 787,984 41,502 914,644 2,956,032 (841.239) 2414,793 61,097 $ 12,264,679 $ 983,682 609,706 1,593,388 1,588,844 2,224,561 6,757,375 100.511 9,082,447 $ 12,264,679 CHILD AND FAMILY SERVICE AND SUBSIDIARIES (Not - for - Profit Corporations) CONSOLIDATED STATEMENT OF ACTIVITIES YEAR ENDED JUNE 30,1997 Total revenue Total public support and revenue Total expenses • • See notes to consolidated financial statements. Temporarily Permanently Unrestricted Restricted Restricted Total - 3 - PUBLIC SUPPORT AND REVENUE: Public support: Govemment contracts $ 9,778,946 $ 9,778,946 Grants $ 477,135 477,135 United Way 1,247,241 1,247,241 Contributions and fundraising 348,689 196,229 544,918 Net assets released from restrictions 1,651,118 (1,651,118) Total public support 1 1,778,753 269,487 12,048,240 Revenue: Fees for services 1,180,623 1,180,623 Investment income (Note 3) 498,062 498.062 Other 21,723 21,723 1,700,408 _ 1,700,408 13,479,161 269,487 13,748,648 EXPENSES: Community services 11,755,054 11,755,054 Management and general 1,050,314 1,050,314 Fundraising 221,313 221,313 as Real Property 53,375 53,375 13,080,056 13,080,056 INCREASE IN NET ASSETS BEFORE CUMULATIVE EFFECT OF CHANGES IN ACCOUNTING PRINCIPLES 399,105 269,487 668,592 CUMULATIVE EFFECT OF CHANGES IN ACCOUNTING PRINCIPLES (Note 3) 115,325 115,325 INCREASE IN NET ASSETS 514,430 269,487 783,917 NET ASSETS, BEGINNING OF YEAR 2,224,561 6,757,375 $ 100,511 9,082,447 NET ASSETS, END OF YEAR $ 2,738,991 $ 7,026,862 $ 100,511 $ 9,866,364 • • CHILD AND FAMILY SERVICE AND SUBSIDIARIES (Not- for - Profit Corporations) CONSOUDATED STATEMENT OF ACTMTIES YEAR ENDED JUNE 30, 1996 Temporarily Permanently Unrestricted Restricted Restricted Total PUBLIC SUPPORT AND REVENUE: Public support Government contracts $ 9,113,295 $ 9,113,295 Grants 475 $ 2,767,405 2,767,880 United Way 1,236,512 1,236,512 Contributions and fundraising 562.362 57,548 619,910 Net assets released from restrictions 1,353,480 (1,353,480) Total public support 11,029,612 2,707,985 13,737,597 Revenue: Fees for services 863,308 863,308 Pension plan curtailment gain (Note 9) 771.267 771,267 Investment income (Note 3) 185,317 185,317 Other 21305 21,305 Total revenue 1,841,197 1,841,197 Total public support and revenue Total expenses CUMULATIVE EFFECT OF CHANGES IN ACCOUNTING PRINCIPLES (Note 11) See notes to consolidated financial statements. 12,870,809 2,707,985 15478,794 EXPENSES: Community services 10,695,326 10,695,326 Management and general 1,141,469 1,141,469 Fundraising and capital campaign 387.797 387,797 Loss on disposal of property 78.299 78,299 12,302,891 12,302,891 INCREASE IN NET ASSETS BEFORE CUMULATIVE EFFECT OF CHANGES IN ACCOUNTING PRINCIPLES 567,918 2,707,985 3,275,903 1,492,542 1,492.542 INCREASE IN NET ASSETS 567,918 4,200,527 4,768,445 NET ASSETS, BEGINNING OF YEAR 1,656,643 2,556,848 $ 100,511 4,314,002 NET ASSETS. END OF YEAR $ 2.224,561 $ 6,757,375 $100,511 $ 9,082,447 P • • CHILD AND FAMILY SERVICE AND SUBSIDIARIES (Not- for - Profit Corporations) CONSOLIDATED STATEMENTS OF CASH FLOWS YEARS ENDED JUNE 30,1997 AND 1996 OPERATING ACTIVITIES: Increase in net assets Adjustment to reconcile increase in net assets to net cash provided by operating activities: Net realized and unrealized gain on investments Cumulative effect of changes in accounting principles Depreciation and amortization Amortization of rent received in advance Net loss on disposal of property Pension plan curtailment gain Changes in current assets and liabilities: Accounts receivable Pledges receivable Prepaid expenses Accounts payable and accrued expenses Deferred support Other Net cash provided by operating activities INVESTING ACTIVITIES: Additions to property and equipment Sale of short-term investments Purchase of investments Proceeds on sale of property and equipment Net cash used in investing activities FINANCING ACTIVITIES: Rent received in advance Deferred contribution received Net cash provided by financing activities NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR CASH AND CASH EQUIVALENTS, END OF YEAR See notes to consolidated financial statements. - 5 - 1997 $ 783,917 $ 4,768,445 (188,747) (115,325) 78,306 (5,556) 1,794 (76,391) 267.795 210,683 452,073 (363,426) (435.825) 609,298 (7,098,895) 700,000 (15,394) (6,414,289) 500,000 1,500,000 2,000,000 (3,804,991) 5,895,296 $ 2,090.305 1996 4 (32,407) (1,492,542) 67,195 (33,333) 78,299 (771,267) 549,084 467,700 3,081 (37,421) 351,357 4,149 3,922,340 (170,172) (378,119) 374,049 (174,242) 1,083,288 1,083,288 4,831,386 1,063,910 $ 5,895,296 SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION - Accounts payable and accrued expenses as of June 30, 1997 includes $1,209,636 related to property and equipment additions. CHILD AND FAMILY SERVICE AND SUBSIDIARIES (Not -for- Profit Corporations) CONSOLIDATED STATEMENT OF FUNCTIONAL EXPENSES YEAR ENDED JUNE 30, 1997 Salaries and contract labor Payroll saxes and employee benefits TOTAL LABOR COSTS Insurance Professional fees Supplies Telephone Postage and shipping Occupancy Equipment rental and maintenance Printing and publications Travel Training Specific assistant to individuals Membership dues Fundraising development Recruitment FSA/CWLA Fees Contract equipment purchases Miscellaneous TOTAL EXPENSES BEFORE DEPRECIATION AND AMORTIZATION AND LOSS ON DISPOSAL Depreciation and amortization Loss on disposal TOTAL EXPENSES Protection of Children (Healthy Start, Hale Lokahl, Family Support, Diversion and Homebased) $ 1,654,364 351.107 41,549 136,124 66,098 35,027 3.386 283,797 31,039 1,680 87,922 22,914 11.128 357 6,806 27,871 3,897 $2,765,066 Protection of Adults (Spouse Abuse Shelter and Domestic Violence) $536,611 115,704 15,832 23,350 16,438 22,141 921 73.953 16.918 429 7,462 953 14.758 85 2,641 1.236 Group Homes (Therapeutic, and Substance Abuse) NOTE: Certain functional expenses have been allocaled oe the basis of dlrccl salaries or caber crated. Community Services Cultural Transition Spedal Out - Patlent Facilitation Employee Education Rehab (Refugee Assistance Subtotal (Hale O'Ulu) (Gerontology) Programs) Counseling Adoption Services (Forward) $ 735,782 $188,448 $407,793 $165,271 5139,192 5133,235 5265,994 $4,226,690 157,408 45,311 91,394 39,449 _ 21,258 25,145 42,053 888,829 2,005,471 652,315 893,190 233,759 499,187 204,720 160,450 158,380 308,047 5,115,519 22,161 8.509 8,944 3,633 3,049 3,047 5,919 112,643 23,379 5,621 12,761 4,577 10,954 5,472 9973 232,211 24,846 6,766 3,603 999 5,744 2,006 5,260 131,760 17.731 3.441 7,331 8.187 2,636 1,731 3,718 101,943 806 346 2,197 385 414 4,495 1,632 14,582 46,783 59,243 28,948 27,062 41,258 9,365 42,478 612,887 32,790 2,312 2,044 5,038 412 512 1,095 92.160 913 206 487 132 96 64 971 4978 29.951 654 6.629 1,681 5,811 4,496 3,441 148,047 2,376 306 2,556 123 2,646 358 528 32,760 69,183 887 25,713 8,918 13,657 144,244 405 7 358 57 6 5 251 1,531 1.829 528 2,357 10,107 376 462 926 21,318 350 1,515 29,736 263 9 15,523 568 1,652 5,363 200 28,711 2,765,066 849,432 1,177,063 322,066 618,700 257,624 244,972 208,951 383,513 6,827,387 5849.432 $1.177.063 32£166 618.700 $257,624 5244.972 1208,951 5383,513 56.827.387 - 6 - • a CHILD AND FAMILY SERVICE AND SUBSIDIARIES (Not- for - Profit Corporations) CONSOLIDATED STATEMENT OF FUNCTIONAL EXPENSES (Continued) YEAR ENDED JUNE 30, 1997 Salanes and contract labor Payroll taxes and employee benefits TOTAL LABOR COSTS Insurance 112,643 14,531 23,041 6,360 9,726 140 166,441 18,496 2,445 159 187,541 Professional tees 232,211 68,059 55,439 12,659 8,298 753 377,419 94,787 5,650 27,991 505,847 Supplies 131.760 22,640 20,848 9,655 60,230 229 245,362 10,472 9,404 246 265,484 Telephone 101,943 14,730 21,042 11,564 18,096 32 167,407 11,483 3,264 182,054 Postage and shipping 14,582 2,215 3,555 968 10,573 7 31,900 6,980 4,158 58 43,096 Occupancy 612,887 85,971 104,730 40,366 66,946 2,230 913,130 107,668 30,291 75 1,051,164 Equipment rental and maintenance 92,160 9,955 20,560 10,386 6,965 30 140,056 '20,820 3,413 164,289 Printing and publications 4,978 694 640 286 7.270 2 13.870 20,213 6,996 41,079 Travel 148,047 26,702 24,716 11,538 24.231 176 235,410 40,339 2,465 43 278,257 Training 32,760 2220 1,824 646 3,132 5 40,587 11,169 1,280 53,036 Specific assistance to individuals 144,244 4,082 39,173 25 1,187,802 1,375,326 653 1,375,979 Membership dues 1,531 211 224 342 510 2,818 5,795 797 9,410 Fundraising development 2357 20 2,377 462 13,725 16,564 Recruitment 21,318 370 1,266 4,320 (1.182) 26,092 2,774 288 29,154 FSA/CWLA Fees 17,230 17,230 Contract equipment purchases 29,736 8,934 14,026 9,360 4,101 66,157 66,157 Miscellaneous 28,711 687 6,119 248 6,502 582 42,849 _ 7,550 7 710 3,337 61,446 TOTAL EXPENSES BEFORE DEPRECIATION AND AMORTIZATION AND LOSS ON DISPOSAL Depreciation and amortization Loss on disposal See notes to consolidalcd financial statements. Community Services (Continued) Manage - Blg Manage- Total ment CFS Subtotal Kauai Island Maul ment Community and Real (Forward) Programs Programs Programs PATCH Services Services General Fundraising Property Total 54,226,690 5587,475 $ 846,674 5285,526 $ 603,921 510,209 $ 6,560,495 $ 499,554 $108,207 $ 7,168,256 888,829 135,288 178,979 56, 86,490 1,330 1,347,358 115,619 2 0667 $ 269 1,483,913 5,115,519 722.763 1,025,653 341,968 690,411 11.539 7,907,853 615.173 128,874 269 8,652,169 6,827,387 984,764 1,362,876 460,691 2,103.611 15,725 11,755,054 991,411 221,313 32,178 12,999,956 57,109 21,197 78,306 1, 794 1,794 TOTAL EXPENSES 56,827,387 5984,764 51362,876 5460,691 52,103,611 515,725 511,755,054 51,050,314 5221,313 5 53,375 513,080,056 NOTE: Certain functional expenses have been allocated on the basis of direct salaries or other criteria. -7- CHILD AND FAMILY SERVICE AND SUBSIDIARIES (Not- for - Profit Corporations) CONSOLIDATED STATEMENT OF FUNCTIONAL EXPENSES YEAR ENDED JUNE 30,1996 Salaries and contract labor Payroll taxes and employee benefits TOTAL LABOR COSTS Insurance Professional fees Supplies Telephone Postage and shipping Occupancy Equipment rental and maintenance Printing and publications Travel Training Specific assistance to individuals Membership dues Fundraising development Rccmitmcnt FSA/CWLA Fees Contract equipment purchases Miscellaneous TOTAL EXPENSES BEFORE DEPRECIATION AND AMORTIZATION AND LOSS ON DISPOSAL Depreciation and amortization Loss on disposal TOTAL EXPENSES Protection of Children (Healthy Start, Hale Lokahl, Family Support, Diversion and Homebased) 51,445,938 288,435 1,734,373 643,833 1,044,806 227,738 429,873 264,377 210,284 146,696 276,853 4,978,833 38,095 16,123 25,196 6,904 8,239 4,987 4,187 2,857 5,371 111,959 56,291 14,563 22,541 5,225 11,684 5,267 20,881 2,338 4,199 142,989 47,657 18,908 29,824 7,054 7,304 3,186 3,144 3,600 6,549 127,226 38,393 21,423 19,723 3,947 6,791 7,592 2,709 1,927 3,360 105,865 2,255 989 908 295 2,591 255 290 1,218 1,485 10,286 250.820 70,387 75,059 53,290 30,083 29.429 47,952 10,890 43,001 610,911 33,852 22,448 44,459 2,875 1,955 4,417 560 591 698 111,855 2,230 484 1,423 211 2,034 83 6 238 14,490 21,199 78,785 18,136 32,469 341 6,784 2,288 896 _ 4,611 4,163 148.473 21,716 2,317 8.035 289 17,672 317 488 1,819 2,769 55,422 16,038 15,518 89,747 1,540 22,852 141 1 2,566 158 148,561 422 480 815 17 308 20 17 11 52 2,142 7,768 10,627 1,600 Protection of Adults (Spouse Abuse Shelter and Domestic Violence) $533,134 110,699 1.757 1,501 Community Services Cultural Group Homes Transition (Therapeutic, Special Out - Patient Facilitation and Substance Education Rehab (Refugee Abuse) (Hale O'UIu) (Gerontology) Programs) Counseling Employee Assistance Subtotal Adoption Services (Forward) $ 867,442 $185,591 5355,447 5216,140 5180,555 5120,750 5233,475 54,138,472 177,364 42,147 74,426 48.237 29,729 25.946 43,378 840,361 13,570 328 615 188 380 24,606 6,000 6,000 4,942 2,506 373 18,448 670 80 (5,131) 88 147 45,503 67 44,525 2,340,922 848,867 1,420,187 309,806 545,873 322,820 292,177 225,053 363,595 6,669,300 52,340,922 $848,867 $1,420,187 In6 5545,873 5322,820 $292,177 5225,053 5363,595 56,669,300 NOTE: Certain functional expenses have beet allocated on the basis of direct salaries or other criteria, -8- CHILD AND FAMILY SERVICE AND SUBSIDIARIES (Not- for - Profit Corporations) CONSOLIDATED STATEMENT OF FUNCTIONAL EXPENSES (Continued) YEAR ENDED JUNE 30, 1996 Salaries and contract labor Payroll taxes and employee benefits TOTAL LABOR COSTS TOTAL EXPENSES BEFORE DEPRECIATION AND AMORTIZATION AND LOSS ON DISPOSAL Depreciation and amortization Loss on disposal NOTE: Certain functional expenses have been allocated on the basis of direct salaries or other criteria See notes to consolidated financial statements. Community Services (Continued) Manage- Fundraising, Big Total meet Capital Subtotal Kauai Island Maul Community and Campaign (Forward) Programs Programs Programs PATCH Services General and Other Total $4,138,472 5572,074 $ 748,269 5245,250 $ 330,253 $ 6,034,318 $ 484,474 5160,681 $ 6,679,473 840,361 124,214 145,422 48,809 50,510 1,209,316 292,458 32,155 1,533,929 4,978.833 696,288 893,691 294,059 380,763 7,243,634 776,932 192,836 8,213.402 Insurance 111,959 14,233 20,939 5,613 5,716 158,460 15,509 4,962 178,931 Professional fees 142,989 23,537 48,662 7,188 1,367 223,743 119,797 13,982 357,522 Supplies 127.226 7,425 16,530 9,516 25,138 185,835 23,408 6,702 215,945 Telephone 105,865 12,679 20,037 10,705 15,561 164,847 18,680 3,486 187,013 Postage and shipping 10,286 1,345 3.116 2,065 6,926 23,738 10,016 6,306 40,060 Occupancy 610,911 80,075 107,792 46,746 63,353 908,877 77,896 44,166 1,030,939 Equipment rental and maintenance 111,855 7,541 17,067 6.859 3,870 147.192 22,944 3,256 173,392 Printing and publications 21,199 100 481 113 2,766 24,659 19,183 13,632 57,474 Travel 148,473 21,782 23,735 8,244 10,423 212,657 17,647 1,466 231,770 Training 55,422 1,263 2,617 868 2,244 62,414 9,903 1,349 73,666 Specific assistance to individuals 148,561 1,852 52,603 89 1,018,197 1,221,302 643 5,613 1,227,558 Membership dues 2,142 159 140 258 596 3,295 1,351 235 4,881 Fundraising development 227 74,527 74,754 Recruitment 24,606 670 1,854 518 27,648 1,579 29,227 FSA/CWLA Fees 6,000 6,000 25,305 31,305 Contract equipment purchases 18,448 2,759 4.642 5,247 1,658 32,754 32,754 Miscellaneous 44,525 139 760 497 2,350 48,271 (66,746) 15,279 (3,196) 6,669,300 871,847 1,214,666 398,585 1,540,928 10,695,326 1,074,274 387,797 12,157,397 67,195 67,195 78,299 78,299 TOTAL EXPENSES $6,669,300 5871,847 51,214,666 5398,585 51,540,928 510,695,326 51,141,469 $466,096 512,302,891 -9- CHILD AND FAMILY SERVICE AND SUBSIDIARIES (Not- for - Profit Corporations) NOTES TO CONSOLIDATED FINANCIAL STATEMENTS YEARS ENDED JUNE 30,1997 AND 1996 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Financial Statement Presentation - The consolidated financial statements include Child and Family Service (CFS) and two organizations in which CFS is the sole member, People Attentive to Children (PATCH) and CFS Real Property, Inc. (CFSRP). CFS, PATCH and CFSRP are not - for -profit organizations, collectively referred to as the Organization. All inter - organization transactions and balances are eliminated. Operations - CFS provides individuals, couples, families and groups with a social service delivery system that integrates professional counseling, family life education and advocacy to prevent and treat psychosocial problems related to maladaptive behavior, communication and interpersonal relationships. In addition to helping people with psychosocial needs, CFS provides services for children and families needing adoption planning, protection, shelter, residential treatment and alternative education. CFS responds to changing community needs by developing new programs, deleting obsolete ones and by altering services so that they appropriately meet identified community needs. CFS staff address social service system problems as well as individual, couple, family and group psychosocial problems. PATCH provides childcare resource and referral services and promotes the availability and accessibility of quality childcare in Hawaii. CFSRP was incorporated as of March 31, 1996 for the purpose of purchasing, holding and developing real property and other investment assets for charitable purposes. There was no activity in this corporation during the year ended June 30, 1996. Net Assets - The Organization classifies its net assets as permanently restricted, temporarily restricted and unrestricted based on the existence or absence of donor - imposed restrictions. The Organization's permanently restricted net assets are in the nature of endowments which are invested in perpetuity; earnings from endowments are reflected as unrestricted. The Organization's temporarily restricted net assets are restricted for specified purposes. When the donor restriction expires by incurring expenditures for the restricted purpose or after a specified date, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restriction. Contributions - Contributions received, including unconditional promises to give, are recognized as support in the period received at their fair value. Unconditional promises to give that are expected to be collected within one year are recorded at net realizable value. Unconditional promises to give that are expected to be collected in future years are recorded at the present value of the estimated future cash receipts. The discounts on those amounts are computed using risk -free interest rates applicable to the years in which the promises are received. Amortization of the discounts is included in contribution revenue. Conditional promises to give are not included as support until the conditions are substantially met. Accounts Receivable - Receivables are primarily from federal and State of Hawaii agencies under contractual provisions. The receivables are not collateralized. - 10 - Investments - Investments are stated at fair value based on quoted market prices. Property and Equipment - Property and equipment is stated at cost. Depreciation and amortization is computed by the straight -line method over the estimated useful lives of the assets. Income Taxes - CFS and its subsidiaries qualify as tax- exempt organizations under Section 501(c)(3) of the Internal Revenue Code. Contributed Services - A number of volunteers have made contributions of time to the Organization's program services and fundraising events. No amounts have been reflected in the consolidated financial statements for these donated services. 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 public support and revenues and of expenses during the reporting period. Actual results could differ from these estimates. Reclassifications - Reclassifications have been made to the 1996 financial statements to conform to the classifications used in 1997. 2. PLEDGES RECEIVABLE Pledges receivable at June 30, 1997 and 1996 are expected to be collected as follows: 1997 1998 Less than one year $122,039 $ 391,274 One to five years 50,000 48,560 Total $ 172,039 $ 439,834 3. INVESTMENTS In fiscal 1997, the Organization adopted Statement of Financial Accounting Standards (SFAS) No. 124, Accounting for Certain Investments Held by Not Organizations. The Statement requires that investments be reflected at fair values. The Organization elected to adopt the Statement as of July 1, 1996. The cumulative effect of adopting SFAS No. 124 as of that date was an increase in net assets of $115,325. Investments by major types as of June 30, 1997 and 1996 are as follows: Cash and cash equivalents Equity securities U.S. Treasury securities Corporate debt securities 1997 Market Value $ 342,068 702,691 389,226 48,500 C ost $ 342,068 500,439 378,493 50,362 1996 Market Value $ 419,094 437,632 373,608 48,010 Coat $ 419,094 327,333 366,230 50,362 Total $1,482,485 $1,271,362 $1,278,344 $1,163,019 4. REVOLVING LINE OF CREDIT Investment income for the years ended June 30, 1997 and 1996 comprised: 1997 1996 Interest and dividends $ 301,385 $ 116,826 Realized gains and losses 92,949 32,407 Unrealized gains and losses 95,798 Rental income 7,930 36,084 Total $498,062 $185,317 CFS has a $750,000 revolving line of credit from a bank. The line bears interest at the bank's base rate plus 1.5%. There was no balance outstanding as of June 30, 1997 and 1996. 5. NEW FACILITY In August 1996, the Organization started construction of a permanent facility known as The CFS West Oahu Center (Center) in Ewa, Oahu, Hawaii. The estimated cost of the facility is approximately $11 million. The facility is financed through pledges from individuals, organizations and foundations, a state grant, and prepaid rents (all aggregating approximately $9 million), and by bank borrowings. Phase I of the Center was completed in September 1997, with the final completion estimated in March 1998. Alger Foundation - In January 1994, the Organization entered into an agreement with the Consuelo Zobel Alger Foundation (Alger) which requires the Organization to provide space to an Alger program. The terms of the agreement include a three -year lease in a temporary facility, and a 55 -year lease when the Alger program relocates to the Center. In consideration for the 55 -year lease, Alger agreed to pay the Organization a total of $1.5 million. Alger paid $500,000 upon entering into this agreement and $500,000 upon commencement of construction of the Center. The remaining $500,000 is to be paid upon occupancy of the Center by Alger. The agreement requires the repayment of unexpired prepaid rent under defined circumstances. Weinberg Foundation • In January 1994, the Organization entered into an agreement with the Harry and Jeanette Weinberg Foundation, Incorporated (Weinberg), whereby Weinberg pledged $1.5 million for the development of the Center. The contribution has been treated as conditional and not recognized as revenue in the financial statements because the terms of the agreement require the Organization to raise $1 million to be held in a permanent endowment fund so that the income can be used for the maintenance and upkeep of the Center. The Organization has five years after completion of the Center to establish this fund. If adequate efforts are not made to establish the fund, the Organization is required to return the $1.5 million to Weinberg. The cash was received and recorded as deferred contribution by the Organization in April 1997. State of Hawaii - In April 1996, the Organization entered into an agreement with the State of Hawaii to provide space in the Center to the State of Hawaii on a 30 -year, rent -free basis in exchange for $3,333,000 from the State of Hawaii as financial assistance for the development of the Center. The Organization recorded approximately $1,000,000 of the amount received as rent received in advance based on the estimated present value (at 7 %) of market rentals for the period. - 12 - 6. FINANCING In July 1996, CFSRP entered into a $3.2 million construction and term loan with Bank of Hawaii and First Hawaiian Bank for the financing of the Center. The loan is secured by a first mortgage on the Center property and by a security interest in pledges and grants. Interest only is payable monthly at 0.75% above the banks' base rates through September 1, 1999. Thereafter, the outstanding balance is to be amortized, using various elections, by monthly payments over a 15 -year period with interest at fixed rates (to be proposed) or at 1.25% above such base rates. The loan agreement also requires the payment (against loan principal) of all amounts received front pledges, grants and bequests (except from Alger and Weinberg). As of June 30, 1997, no amounts had been drawn under the facility. 7. LEASE COMMITMENTS The Organization leases various properties and facilities in the conduct of its programs. The following is a schedule of future minimum annual rental commitments under noncancelable leases having initial or remaining terms of more than one year Year ending June 30: 1998 1999 2000 8. TEMPORARILY RESTRICTED NET ASSETS $462,556 369,077 80.040 $ 911,673 The Organization also leases certain premises on a month -to -month basis. Rent expense for all leases aggregated approximately $1,051,000 and $1,031,000 in fiscal 1997 and 1996. Net assets are released from donor restrictions primarily by incurring expenses which satisfy the restricted purposes, or after a specified date. Net assets released from restriction during the years ended June 30, 1997 and 1996 and net assets available as of June 30, 1997 and 1996 are as follows: The Family Center Specific restricted Stranger's friend Other 1997 1996 Restrictions Available Released Balance $ 16,379 $4,683,434 1,634,739 2,088,654 247,320 7,454 Total $1,651,118 $7,026.862 $1,353,480 $6,757,375 9. RETIREMENT PLANS AND POSTRETIREMENT BENEFITS On April 1, 1996, all full-time non - bargaining employees who have worked at least 1,000 hours of service during the plan year became eligible to participate in a 4038 defined contribution plan. Participants may elect to contribute up to 15% of their compensation, subject to certain limitations. The plan requires that CFS make an elective matching contribution of up to 2% of the participants' compensation. The union is currently in negotiations with CFS to participate in this plan. Total CFS contributions to the 4038 plan approximated $57,000 and $15,000 in 1997 and 1996. - 13 - Restrictions Available Released Balance $ 153,415 $4,699,313 1,200,065 1,803,288 247,320 7,454 CFS has a defined benefit pension plan which is noncontributory and, prior to March 31, 1996 (see below), covered substantially all employees, subject to certain age and service requirements. Benefits under the plan are based on years of service and employee compensation. CFS's funding policy is to periodically make contributions in amounts which are sufficient, on an actuarial basis, to fund the costs of the plan. The following table sets forth the plan's funded status as of June 30, 1997 and 1996: Accumulated benefit obligation, including vested benefits of $1,272,201 and $1,167,979 Projected benefit obligation (for service rendered to date) Plan assets (primarily money market and equity investments), at fair value Excess of plan assets over projected benefit obligation Unrecognized net gain Unrecognized prior service cost Prepaid (accrued) pension cost 1997 1996 $1,379,707 $1,318,525 $1,392,107 $1,370,598 2,020,449 1,714,571 628,342 343,973 (277,775) (480,935) 76,494 82,954 $ 427,061 $ (54,008) The actuarially computed net periodic pension cost (credit) included the following components for the years ended June 30, 1997 and 1996: 1997 1996 Service cost $ 41,599 $ 178,710 Interest cost on projected benefit obligation 95,049 134,618 Actual return on plan assets 23,810 (334,305) Net amortization and deferral (235,215) 173,072 Net pension cost (credit) $ (74,757) $ 152,095 The discount rate and rate of increase in future compensation levels used in determining the actuarial present value of the projected benefit obligation were 7% and 6%, respectively, as of June 30, 1997 and 1996. The expected long -term rate of retum on assets was 8.25%. Effective March 31, 1996, the defined benefit pension plan was frozen for non - bargaining unit employees. No additional service cost will be accrued for this group. CFS recognized a gain of $771,267 on the curtailment in fiscal 1996. - 14 - CFS has a benefit plan that provides postretirement health care and life insurance benefits to retirees who meet certain qualifications. The plan is unfunded. The following table sets forth the amounts recognized in the consolidated statement of financial position as of June 30, 1997 and 1996: Accumulated postretirement benefit obligation: Retirees eligible for benefits Active employees fully eligible for benefits Active employees not fully eligible for benefits 10. SUBSEQUENT EVENT 11. CHANGE IN ACCOUNTING PRINCIPLES - 15 - 1997 1996 $ 82,000 $ 56,395 324,000 303,800 350,000 281,769 Total 756,000 641,964 Unrecognized net gain 127,533 109,668 Unrecognized transition obligation (569,522) (601,162) Accrued postretirement benefit cost $ 314,011 $ 150.470 Net periodic postretirement benefit cost included the following components for the years ended June 30, 1997 and 1996: 1997 1996 Service cost $106,793 $ 80,781 Interest cost 46,848 46,836 Amortization of transition obligation 31,640 31,640 Amortization of net gain from earlier period (11,536) Net periodic postretirement benefit cost $ 173,745 $159,257 The weighted - average discount rate used to measure the accumulated postretirement benefit obligation was 7.75% as of June 30, 1997 and 1996. The health care cost trend rate represents the rate of long -term expected growth of medical benefits under the plan resulting from non - age - related factors. The health care cost trend rate used to measure the expected cost of benefits covered by the plan was 8% in fiscal 1997 reducing to 5% over a ten -year period for health maintenance organization premiums. The effect of a one - percentage point increase in the assumed health care cost trend rate increases the periodic postretirement benefit costs by approximately $31,000 and $20,000 in fiscal 1997 and 1996, respectively, and increases the accumulated postretirement benefit obligation for health care benefits by approximately $115,000 and $94,000 as of June 30, 1997 and 1996, respectively. On September 22, 1997, the Board of Directors agreed to spin off PATCH as an independent organization effective January 1, 1998. In fiscal 1996, the Organization adopted Statements of Financial Accounting Standards (SFAS) No. 116, Accounting for Contributions Received and Contributions Made, and No. 117, Financial Statements of Not-for-Profit Organizations. SFAS No. 116 establishes accounting standards for contributions. Contnbutions received, including unconditional promises to give, are recognized as revenue in the 4 period received at their fair values. SFAS No. 117 establishes standards for general- purpose, external financial statements provided by not- for -profit organizations. SFAS No. 117 also requires the classification of net assets as unrestricted, temporarily restricted, and permanently restricted. The cumulative effect of adopting SFAS No 116 was to increase temporarily restricted net assets by $1,492,542 as of July 1, 1995. - 16 - CHILD AND FAMILY SERVICE AND SUBSIDIARIES (Not- for - Profit Corporations) SCHEDULE OF CONSOLIDATING STATEMENT OF FINANCIAL POSITION INFORMATION JUNE 30,1997 ASSETS CURRENT ASSETS: Cash and cash equivalents Accounts receivable Pledges tceivable Prepaid expenses INVESTMENTS Total current assets PROPERTY AND EQUIPMENT: Land Buildings and Leasehold improvements Furniture and equipment Automobiles Development in process Less accumulated depreciation and amortization Property and equipment - net OTHER ASSETS TOTAL LIABILITIES AND NET ASSETS 991,160 41,502 CURRENT LIABILITIES: Accounts payable and accrued expenses $1,164,010 Deferred support 195,465 Total current liabilities 1,359,475 TRUST LIABILITY 166,492 RENT RECEIVED IN ADVANCE DEFERRED CONTRIBUTION NET ASSETS: Unrestricted Temporarily restricted Permanently restricted TOTAL Total net assets CFS CFSRP PATCH $ 1,406,765 $ 603,690 $ 79,850 1,281,965 394,256 172,039 62,382 17,745 2,751,112 775,729 491,851 1,482,485 1,359,769 2,252,183 100,511 788,295 423,607 54,343 8,963.862 1,032,662 10,175,764 54,343 (682,458) (193,369) (43.718) 350,204 9,982.395 10,625 654,629 8,785 $5,238,430 $ 10,758,124 5 511,261 3712,463 5,936.796 $ 1,238.040 $243,341 $5.238,430 $ 10,758.124 - 17 - 50,815 1,238,040 294,156 2,083,288 1,500,000 1,253,362 125,860 4,683,434 91,245 Total $ 2,090,305 1,676,22I 172,039 80,127 4,018,692 1,482,485 788,295 423,607 1,045,503 41,502 8,963,862 11,262,769 (919,545) 10,343,224 663,414 516,507,815 $ 2,645,391 246,280 2,891,671 166,492 2,083,288 1 ,500,000 2,738,991 7,026,862 100,511 217,105 9,866,364 5 511,261 516,507,815 PUBLIC SUPPORT AND REVENUE: Public support: Government contracts Grants United Way Contributions and fundraising Revenue: Fees for services Investment income Other Total' revenue EXPENSES: Community services Management and general Fundraising CFS Real Property INCREASE IN NET ASSETS BEFORE CUMULATIVE EFFECT OF CHANGES IN ACCOUNTING PRINCIPLES CUMULATIVE EFFECT OF CHANGES 114 ACCOUNTING PRINCIPLES INCREASE 114 NET ASSETS NET ASSETS, BEGINNING OF YEAR TRANSFER OF ASSETS NET ASSETS. END OF YEAR CHILD AND FAMILY SERVICE AND SUBSIDIARIES (Not- for - Profit Corporations) SCHEDULE OF CONSOLIDATING STATEMENT OF ACTIVMES INFORMATION YEAR ENDED JUNE 30,1997 CFS CFSRP PATCH Elimination Total $ 7,687,286 471,435 1,178,755 516,747 $ Total public support 9,854,223 500 2,193,517 1.045,115 286,488 14,813 1,346,416 9.673,043 921,602 214,809 391,185 115,325 506,510 8,962,450 (5,756,497) $ 3,712,463 - 18 - 233,174 $ 2,091,660 5,700 68,486 500 27,671 53,375 180,299 180,299 5,756,497 135.508 6.910 233,174 142,418 Total public support and revenue 11.200,639 233,674 2,335,935 97,108 97,108 119,997 $ 9,778,946 477,135 1,247,241 544.918 12.048,240 1,180.623 $ (21,600) 498,062 21.723 (21,600) 1,700,408 (21,600) 13,748.648 2,179,144 (97,133) 11,755,054 . 53,179 75,533 1,050,314 6,504 221,313 53375 Total expenses 10.809,454 53,375 2,238,827 (21,600) 13,080.056 668,592 115,325 783.917 9,082,447 $5.936,796 $ 217,105 $ $ 9,866.364 • Deloitte & Touche DeloitteTauche Tohmatsu CHILD AND FAMILY SERVICE AND SUBSIDIARIES (Not- for -Profit Corporations) Consolidated Financial Statements for the Years Ended June 30, 1998 and 1997 and Independent Auditors' Report • Deloitte & Touche n INDEPENDENT AUDITORS' REPORT To the Board of Directors of Child and Family Service: We have audited the accompanying consolidated statements of financial position of Child and Service and its subsidiaries (not- for -profit corporations) as of June 30, 1998 and 1997, and the consolidated statements of activities, cash flows and functional expenses for the years then financial statements are the responsibility of Child and Family Service's management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with generally accepted auditing standards. Those require that we plan and perform the audit to obtain reasonable assurance about whether the statements are free of material misstatement. An audit includes examining, on a test basis, supporting the amounts and disclosures in the financial statements. An audit also includes accounting principles used and significant estimates made by management, as well as eval overall financial statement presentation. We believe that our audits provide a reasonable basis opinion. In our opinion, such consolidated financial statements present fairly; in all material respects, the financial position of Child and Family Service and its subsidiaries as of June 30, 1998 and 1997 changes in their net assets and their cash flows for the years then ended in conformity with g accepted accounting principles. Our audits were conducted for the purpose of forming an opinion on the basic consolidated statements taken as a whole. The additional consolidating information on pages 17 and 18 is p for the purpose of additional analysis of the basic consolidated financial statements rather than to the financial position and changes in net assets of the individual companies, and is not a required the basic consolidated financial statements. This additional information is the responsibility of Company's management. Such information has been subjected to the auditing procedures appli audits of the basic consolidated financial statements and, in our opinion, is fairly stated in all respects when considered in relation to the basic consolidated financial statements taken as a w Delete Touche Tohmatsu October 16, 1998, December 1, 1998 as to Note 5 Deloitte & Touche LLP Suite 1200 1132 Bishop Street Honolulu, Hawaii 96813 -2870 Telephone: (808) Facsimile: (808) 52 CHILD AND FAMILY SERVICE AND SUBSIDIARIES (Not- for - Profit Corporations) CONSOLIDATED STATEMENTS OF FINANCIAL POSITION JUNE 30, 1998 AND 1997 ASSETS CURRENT ASSETS: Cash and cash equivalents (Note 1) Accounts receivable (Note 1) Pledge receivables (Note 2) Prepaid expenses Total current assets INVESTMENTS (Notes 1 and 3) PROPERTY AND EQUIPMENT (Note 1): Lad Buildings and leasehold improvements Furniture and equipment Automobiles Development in process Less accumulated depreciation and amortization Property and equipment - net OTHER ASSETS TOTAL LIABILITIES AND NET ASSETS CURRENT LIABILITIES: Accounts payable and seemed expenses Deferred support Total current liabilities BANK FINANCING (Note 5) TRUST LIABILITIES RENT RECEIVED IN ADVANCE (Note 4) DEFERRED CONTRIBUTION (Note 4) CONTINGENCIES AND COMMITMENTS (Notes 4, 5, 6 and 8) NET ASSETS (Notes 1 and 7): Unrestricted Temporarily restricted Permanently restricted Total net assets TOTAL See notes to consolidated financial statements. - 2 - 1998 $ 986,566 2,683,986 100,100 148.747 3,919,399 1,085,564 788,295 10,860,778 1,414,833 64,882 13,128,788 (1,214,441) 11,914,347 672 5 17,591,587 $ 1,488,711 306.624 1,795,335 1,404,699 172,294 2,551,165 1,500,000 8,786,954 1,280,629 100.51.1 10,168.094 $17,591,587 1997 $ 2,090,305 1,676,221 172,039 80,127 4,018,692 1,482,485 788,295 423,607 1,045,503 41,502 8,963,862 11,262,769 (919,545) 10,343,224 663,414 $16,507,815 $ 2,645,391 246.280 2,891,671 166,492 2,083,288 1,500,000 2,738,991 7,026,862 100,511 9,866,364 516.507,815 • CHILD AND FAMILY SERVICE AND SUBSIDIARIES (Not- for - Profit Corporations) CONSOLIDATED STATEMENT OF ACTIVITIES YEAR ENDED JUNE 30, 1998 PUBLIC SUPPORT AND REVENUE: Public support: Government contracts Grants United Way Contributions and fundraising Net assets released from restrictions Total public support Revenue: Fees for services Investment income (Note 3) Rental income Other Total revenue Total public support and revenue EXPENSES: Community services Management and general Fundraising CFS Real Property Total expenses INCREASE (DECREASE) IN NET ASSETS TRANSFER OF PATCH (Note 1) NET ASSETS, BEGINNING OF YEAR NET ASSETS, END OF YEAR See notes to consolidated financial statements. Temporarily Permanently Unrestricted Restricted Restricted Total 511,502,417 461,005 7,369,528 19,332,950 1,425,676 284,620 128,855 2,578 1,841,729 21,174,679 13,024,200 1,046,698 315,811 534,377 14,921,086 6,253,593 (205,630) 2,738.991 $ 8,786.954 - 3 - $ 352,489 1,173,283 161,352 (7,369,528) (5,682,404) (5,682,404) (5,682,404) (63,829) 7,026,862 • 511,502,417 352,489 1,173,283 622,357 13,650,546 1,425,676 284,620 128,855 2,578 1,841,729 15,492,275 13,024,200 1,046,698 315,811 534,377 14,921,086 571,189 (269,459) 5100,511 9,866,364 $ 1.280,629 $100,511 $10,168,094 • • CHILD AND FAMILY SERVICE AND SUBSIDIARIES (Not- for - Profit Corporations) CONSOLIDATED STATEMENT OF ACTIVITIES YEAR ENDED JUNE 30, 1997 Temporarily Permanently Unrestricted Restricted Restricted Total t PUBLIC SUPPORT AND REVENUE: Public support: Government contracts $ 9,778,946 $ 9,778,946 Grants $ 477,135 477,135 United Way 1,247,241 1,247,241 Contributions and fundraising 348,689 196,229 544,918 Net a«ets released from restrictions 1,651,118 (1,651,118) - Total public support 11,778,753 269,487 12,048,240 Revenue: Fees for services 1,180,623 1,180,623 Investment income (Note 3) 490,132 490,132 Rental income 7,930 7,930 Other 21,723 21,723 Total revenue 1,700,408 1,700 Total public support and revenue 13,479,161 269,487 13,748,648 EXPENSES: Community services 11,755,054 11,755,054 Management and general 1,050,314 1,050,314 Fundraising 221,313 221,313 CFS Real Property 53,375 53 Total expenses 13 13,080,056 INCREASE IN NET ASSETS BEFORE CUMULATIVE EFFECT OF CHANGES IN ACCOUNTING PRINCIPLES 399,105 269,487 668,592 CUMULATIVE EFFECT OF CHANGES IN ACCOUNTING PRINCIPLES (Note 3) 115,325 115,325 INCREASE IN NET ASSETS 514,430 269,487 783,917 NET ASSETS, BEGINNING OF YEAR 2,224,561 6,757,375 $100,511 9,082,447 NET ASSETS, END OF YEAR $ 2,738,991 $ 7,026.862 $100.511 $ 9,866,364 See notes to consolidated financial statements. -4- • • CHILD AND FAMILY SERVICE AND SUBSIDIARIES (Not- for - Profit Corporations) CONSOLIDATED STATEMENTS OF CASH FLOWS YEARS ENDED JUNE 30, 1998 AND 1997 OPERATING ACTIVITIES: Increase in net assets Adjustment to reconcile increase in net assets to net cash provided by (used in) operating activities: Depreciation and amortization Net realized and unrealized gain on investments Increase in PATCH net current assets Amortization of rent received in advance Cumulative effect of changes in accounting principles Net loss on disposal of property Changes in current assets and liabilities: Accounts receivable Pledge receivables Prepaid expenses Accounts payable and accrued expenses Deferred support Other Net cash provided by (used in) operating activities INVESTING ACTIVITIES: Additions to property and equipment Sale of short-term investments Purchase of investments Net cash used in investing activities FINANCING ACTIVITIES: Proceeds from Tong -term debt Rent received in advance Transfer of cash with PATCH spin -off Deferred contribution received Net cash provided by financing activities NET DECREASE IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR CASH AND CASH EQUIVALENTS, END OF YEAR See notes to consolidated financial statements. - 5 - 1998 $ 571,189 374,719 (212,139) (52,354) (32,123) (1,402,021) 71,939 (86,365) 141,062 111,159 (11,846) (526,780) (3,010,869) 909,061 (300,000) 1997 $ 783,917 78,306 (188,747) (5,556) (115,325) 1,794 (76,391) 267,795 210,683 452,073 (363,426) (435,825) 609,298 (7,098,895) 700,000 (15,394) (2,401,808) (6,414,289) 1,404,699 500,000 500,000 (79,850) 1,500,000 1,824,849 2,000,000 (1,103,739) (3,804,991) 2,090,305 5,895,296 $ 986,566 $ 2,090,305 SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION - Accounts payable and accrued expenses as of Lune 30, 1998 and 1997 includes $138,988 and $1,209,636, respectively, related to property and equipment additions. CHILD AND FAMILY SERVICE AND SUBSIDIARIES (Not- for - Profit Corporations) CONSOLIDATED STATEMENT OF FUNCTIONAL EXPENSES YEAR ENDED JUNE 30, 1998 Salaries and contract labor Payroll saxes and anployrc benefits TOTAL LABOR COSTS Occupancy Prohssional fees Specific assistance to individuals Supplies Travel Telephone Equipment rental and maintenance Insurance hinting and publications Contract equipment purchases Training Postage and shipping Fundraising development FSAJCWLA Fees Membaahip dues Miscellaneous TOTAL EXPENSES BEFORE DEPRECIATION AND AMORTIZATION AND LOSS ON DISPOSAL Depreciation and amortization Loss on disposal TOTAL EXPENSES $7,609,459 Protection of Adults (Spouse Abuse Shelter and Protection Domestic of Children Violence) 54,568,790 $ 973,067 735,688 175 423 5,304,478 1,148,490 386,004 113,110 687,896 48,503 234,164 15,122 225,527 21,753 219,426 10,431 114,028 35,346 114,888 28,596 83,240 21,265 71,540 5,135 70,268 64,866 3,536 19,123 2,480 293 3,467 886 10,251 496 51,455 149 Group Homes (Therapeutic, Special and Substance Education Abuse) (Hale O'Ubu) $ 348,391 5184,694 36,566 16,696 74,588 9,300 6,088 6,504 43,986 7,317 3,000 6 285 886 544 61 286 50 49 37 121 5,501 256 57 1,176 463 16,824 18,495 664 48,682 7,609,459 1,455,149 646,909 255,699 792,647 271,672 250,030 198,500 391,664 11,871,729 NOTE: Certain functional expenses have been allowed on the basis of direct salaries or otha criteria. 5542,779 5151,081 5144,447 5107,341 5260,129 $ 7,280,719 86 38,999 100,371 31,235 21,203 20,048 45,050 1,254,519 434,893 223,693 643,150 182,316 165,650 127,389 305,179 8,535,238 S 646 909 5255 699 5792 647 5271 672 5250030 5198 500 5391,664 511 - 6 - Community Services Cultural Transition Out - Patient Facilitation Employee Rehab (Refugee Assistance Subtotal (Gerontology) Programs) Counseling Adoption Services (Forward) 5,821 63,095 55,105 1,547 16,032 39,565 716,845 7,197 24,195 11,982 7,118 4,143 18,093 825,823 324 20,463 1,750 12,778 359,189 4,700 7,834 8,331 8,663 3,596 4,573 294,277 545 7,232 1,235 4,541 2,930 3,726 256,154 3,100 7,792 3,987 4,428 3,638 4,839 183,662 2,982 3,108 2,281 1,466 1,651 1,431 200,389 5,937 8,489 2,781 2,256 1,684 4,059 137,028 185 1,875 720 1,183 1,431 5,521 90,592 394 34,973 105,635 222 1,192 242 749 133 1,890 79,115 481 2,760 429 581 4,563 2,003 33,306 293 • 3 p O 4 Gd CHILD AND FAMILY SERVICE AND SUBSIDIARIES (Not- for -Profit Corporations) CONSOLIDATED STATEMENT OF FUNCTIONAL EXPENSES (Continued) YEAR ENDED JUNE 30, 1998 Salaries and contract labor Payroll taxes and employee benefits TOTAL LABOR COSTS Occupancy Professional fees Specific assistance to individuals Supplies Travel Telephone Equipment rental and maintenance Insurance Pnnlmg and publications Contract cquipncrd purchases Training Postage and shipping Fundraising development FSA/CWLA Fees Membership due Miscellaneous TOTAL EXPENSES BEFORE DEPRECIATION AND AMORTIZATION AND LASS ON DISPOSAL Depreciation and amortization Lou on disposal TOTAL EXPENSES NOTE: Certain funaiaul expenses have been allocated on the basis of direct salaries a *Ibis criteria. See notes lo consolidated financial sWatrcenls. Cormwnity Services (Continued) Neighbor Manage - Subtotal Island met (Forward) Support PATCH- Services Total Community Services S 7,280,719 S 48,865 S 307,681 S 106,094 S 7,743,359 5 295,989 5135,355 1,254,519 69,103 44,569 13,998 1,382,189 68,868 20,222 8,535,238 117,968 352,250 120,092 9,125,348 716,845 6,157 38.406 5,783 825,823 14,287 3,482 3,347 359,189 637 372,622 294,277 3,474 44,194 424 256,154 6,573 11,317 257 183,662 749 11,337 610 200,389 1,514 4,515 979 137,028 791 7.546 1,279 90,392 660 617 240 105,635 6,071 79,115 1,074 1,473 127 33,306 96 5,181 177 293 43 5,501 1,041 245 35 48 82 1,208 3,208 383 - 7 - 767,193 846,939 732,448 342,369 274,301 196,358 207,397 146,644 92,109 111,706 81,789 38,760 336 6,822 53,481 Manage- ment and General 5,481 3,139 754 19,709 2,884 32,436 S 11,871,729 $ 156,272 S 862,464 S 133,735 S 13,024,200 51,046,698 364,857 155,577 141,106 36,786 160,359 26,353 14 13,670 13,700 27,886 5,590 37,127 2,851 22,313 1,188 10,339 2,154 50,508 13,756 CFS Real Fundraising Property Total 8,768 3,779 38,275 155 6,879 S 8, 174,703 1, 471,279 9,645,982 5 230,754 1,175,839 29,694 1,063,345 732,462 7,879 377,618 307,777 434 236,770 7,059 233,937 31,859 191,016 136,373 111,706 96,038 45,678 39,363 19,709 9,861 5,936 98,732 11,871,729 136,272 862,464 133,735 13,024,200 892,602 315,811 309,615 14,542,228 149,937 224,762 374,719 4,139 4,139 5315,811 5 534,377 514,921,086 CHILD AND FAMILY SERVICE AND SUBSIDIARIES (Not- for - Profit Corporations) CONSOLIDATED STATEMENT OF FUNCTIONAL EXPENSES YEAR ENDED JUNE 30, 1097 Salaries and contract labor Payroll taxes and employee benefits TOTAL LABOR COSTS Occupancy Professional fees Specific assistance to individuals Supplies Travel Telephone Equipment rental and maintenance Insurance Pnnting and publications Contract equipment purchases Training Postage and shipping Fundraising development FSA/C W IA Fees MentMsshtp dues Recruitment Miscellaneous TOTAL EXPENSES BEFORE DEPRECIATION AND AMORTIZATION AND LOSS ON DISPOSAL Depreciation and amortization Loss on disposal TOTAL EXPENSES Protection of Adults (Spouse Abuse Shelter and Protection Domestic of Children Violence) 53,145.586 $ 695,986 617 143,739 3,763,007 839,725 477,955 102,151 264,039 27,687 50,742 15,622 112,022 18,764 145,648 8,160 75,955 25,216 65,401 20,255 78,868 20,687 7,180 596 59,759 26,899 1,036 9,389 1,286 618 141 6,806 2,641 10,146 1,261 55 51085228 Group Horses (Therapeutic, and Substance Abuse) S 735,782 157,408 893,190 405 10,107 263 NOTE: Certain functional expenses have been allocated on the basis of direct salaries or other aiteia. Community Services Cultural Transition Special OuFPalient Facilitation Employee Education Rehab (Refugee Assistance Subtotal (HaleO'UIu) (Gerontology) Programs) Counseling Adoption Services (Forward) 5188,448 3407,793 5165,271 3182,313 3134,555 5265,994 55,921,728 45,311 91, 39,449 28,099 25,365 42,053 1, 190,239 233,759 499,187 204,720 210,412 159,920 308,047 7,111,967 46,783 59,243 28,948 27,062 47,603 9,413 42,478 841,636 23,379 5,621 .12,761 4,577 12,460 6,081 9,973 366,578 69,183 887 25,713 8,918 13,657 184,722 24,846 6,766 3,603 999 6,574 2,214 5,260 181,048 29,951 654 6,629 1,681 7,504 4,498 3,441 208,166 17,731 3,441 7,331 8,187 5,318 1,745 3,718 148,642 32,790 2,312 2,044 5,038 2,796 520 1,095 132,251 22,161 8,509 8,944 3,633 4,016 3,108 5,919 155,845 913 206 487 132 1,072 65 971 11,622 350 1,515 61,624 2,376 306 2,556 123 2,717 360 528 36,901 806 346 2,197 385 609 4,497 1,632 21,147 1,829 528 2,357 7 358 57 232 6 251 2,075 376 462 926 21,318 9 15,523 568 1,659 5,363 200 34,992 5,154,434 1,085,228 1,171,063 322,066 618,700 257,624 312,816 211,447 383,513 9,522,891 51 177 063 3322066 5618700 5257624 5312 B16 3211447 5383513 59522891 - 8 - • CHILD AND FAMILY SERVICE AND SUBSIDIARIES (Not- for - Profit Corporations) CONSOLIDATED STATEMENT OF FUNCTIONAL EXPENSES ( Continued) YEAR ENDED JUNE 30, 1887 NOTE: Certain functional expenses have been allocated on the basis of direct salaries or other aitaia. See notes to consolidated financial statements. Community Services (Continued) Manage - Neighbor Manage- Total ment CFS Subtotal Island ment Community and Real (Forward) Support PATCH Services Services General Fundraising Property Total Salaries and conlraa labor 35,921,728 S 24,627 S 603,921 $ 10,209 $ 6,560,485 5 499,554 5108,207 f 7,168,246 Payroll taxes and employee benefits 1,190,239 69.298 86.490 1.330 1.747,337 113.619 20,667 S 269 1,487,912 TOTAL LABOR COSTS 7,111,967 93,925 690,411 11,539 7,907,842 615,173 128,874 269 8,652,158 Occupancy 841,636 2,322 66,946 2,230 913,134 107,668 30,291 75 1,051,168 Professional fees 366,578 1,789 8,298 753 377,418 94,787 5,650 27,991 505,846 Specific assistance to individuals 184,722 2,803 1,187,802 1,375,327 653 1,375,980 Supplies 181,048 3,853 60,230 229 245,362 10,472 9,404 246 265,484 Travel 208,166 2,837 24,231 176 235,410 40,339 2,465 43 278,257 Telephone 148,642 635 18,096 32 167,405 11,483 3,164 182,052 Equipment renal and maintenance 132,251 816 6,963 30 140,062 20,820 3,413 164,293 Insurance 155,845 729 9,726 140 166,440 18,496 2,445 159 187,540 Printing and publications 11,622 933 7,270 2 19,827 20,213 6,996 47,036 Contract equipment purchases 61,624 431 4,101 66,156 66,156 Tainting 36,901 549 3,132 5 40,587 11,169 1,280 53,036 Postage and shipping 21,147 172 10,573 7 31,899 6,980 4,158 58 _ 43,095 Fundraising development 2,357 20 2,377 462 13,725 16,564 FSA/C W LA Fees 17,230 1 7,230 Membership dues 2,075 232 510 2,817 5,795 797 9,409 Recruitment 21,318 (1,182) 20,136 2,774 288 23,198 Miscellaneous 34,992 771 6,502 590 42,855 7,550 7,710 3,337 61,452 TOTAL EXPENSES BEFORE DEPRECIATION AND AMORTIZATION AND LOSS ON DISPOSAL 9,522,891 112,819 2,103,611 15,733 11,755,054 991,411 221,313 32,178 12,999,956 Depreciation and amortization 57,109 21,197 78,306 Loss on disposal 1,794 1,794 TOTAL EXPENSES 39,522,891 5112,819 32,103,611 $ 13,733 811,755,054 31,050,314 5221,313 8 53,375 513,080,056 -9- CHILD AND FAMILY SERVICE AND SUBSIDIARIES (Not- for - Profit Corporations) NOTES TO CONSOLIDATED FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 1998 AND 1997 1. ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Financial Statement Presentation - The consolidated financial statements include Child and Family Service (CFS) and two organizations in which CFS is the sole member, People Attentive to Children (PATCH) and CFS Real Property, Inc. ( CFSRP). CFS, PATCH and CFSRP are not - for -profit organizations, collectively referred to as the Organization. All inter - organization transactions and balances are eliminated. On September 22, 1997, the Board of Directors agreed to spin off PATCH as an independent organization effective January 1, 1998. Accordingly, the consolidated financial statements for fiscal 1998 include the operations of PATCH for the period July 1, 1997 through December 31, 1997. Operations - CFS provides individuals, couples, families and groups with a social service delivery system that integrates professional counseling, family life education and advocacy to prevent and treat psychosocial problems related to maladaptive behavior, communication and interpersonal relationships. In addition to helping people with psychosocial needs, CFS provides services for children and families needing adoption planning, protection, shelter, residential treatment and alternative education. CFS responds to changing community needs by developing new programs, deleting obsolete ones and by altering services so that they appropriately meet identified community needs. CFS staff address social service system problems as well as individual, couple, family and group psychosocial problems. PATCH provides childcare resource and referral services and promotes the availability and accessibility of quality childcare in Hawaii. CFSRP was incorporated as of March 31, 1996 for the purpose of purchasing, holding and developing real property and other investment assets for charitable purposes. Net Assets - The Organization classifies its net assets as permanently restricted, temporarily restricted and unrestricted based on the existence or absence of donor - imposed restrictions. The Organization's permanently restricted net assets are in the nature of endowments which are invested in perpetuity; earnings from endowments are reflected as unrestricted. The Organization's temporarily restricted net assets are restricted for specified purposes. When the donor restriction expires by incurring expenditures for the restricted purpose or after a specified date, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restriction. Contributions - Contributions received, including unconditional promises to give, are recognized as support in the period received at their fair value. Unconditional promises to give that are expected to be collected within one year are recorded at net realizable value. Unconditional promises to give that are expected to be collected in future years are recorded at the present value of the estimated future cash receipts. The discounts on those amounts are computed using risk -free interest rates applicable to the years in which the promises are received. Amortization of the discounts is included in contribution revenue. Conditional promises to give are not included as support until the conditions are substantially met. - 10 - Accounts Receivable- Receivables are primarily from federal and State of Hawaii agencies under contractual provisions. The receivables are not collateralized. Cash and Cash Equivalents - Cash and cash equivalents include highly liquid, short -term investments with original maturities of 90 days or less. Investments - Investtents are stated at fair value based on quoted market prices. Property and Equipment - Property and equipment is stated at cost. Depreciation and amortization is computed by the straight -line method over the estimated useful lives of the assets. Income Taxes - CFS and its subsidiaries qualify as tax- exempt organizations under Section 501(c)(3) of the Internal Revenue Code. Contributed Services - A number of volunteers have made contributions of time to the Organization's program services and fundraising events. No amounts have been reflected in the consolidated financial s *ate cents for these donated services. 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 public support and revenues and of expenses during the reporting period. Actual results could differ from these estimates. Reclassifications - Reclassifications have been made to the 1997 financial statements to conform to the classifications used in 1998. 2. PLEDGE RECEIVABLES Pledge receivables at June 30, 1998 are expected to be collected as follows: Less than one year $ 70,100 One to five years 30,000 Total $100,100 3. INVESTMENTS In fiscal 1997, the Organization adopted Statement of Financial Accounting Standards (SFAS) No. 124, Accounting for Certain Investments Held by Not-for-Profit Organizations. The Statement requires that investments be reflected at fair values. The Organization elected to adopt the Statement as of July 1, 1996. The cumulative effect of adopting SFAS No. 124 as of that date was an increase in net assets of 5115,325. • Investments by major types as of June 30, 1998 and 1997 are as follows: Total Market Value 1998 Cost Cash and cash equivalents $ 104,334 $ 104,334 Equity securities 557,162 325,702 U.S. Treasury securities 373,648 374,983 Corporate debt securities 50,420 50,362 $ 1,085,564 $ 855,381 $1,482,485 $1,271,362 Investment income for the years ended June 30, 1998 and 1997 comprised: Interest and dividends Realized gains and losses Unrealized gains and losses Total 4. NEW FACILITY - 12 - Market Value $ 440,443 604,316 389,226 48,500 1997 Cost $ 440,443 402,064 378,493 50,362 1998 1997 $ 72,481 $ 301,385 193,079 92,949 19,060 95,798 $ 284,620 $ 490,132 4 r In August 1996, the Organization started construction of a permanent facility known as The CFS West Oahu Center (Center) in Ewa, Oahu, Hawaii. The facility was financed through pledges from individuals, organizations and foundations, a state grant, and prepaid rents (all aggregating approximately $9 million), and by bank borrowings. Phase I of the Center was completed in September 1997, and Phase II of the Center was completed in April 1998. Alger Foundation - In 1994, the Organization entered into an agreement with the Consuelo Zobel Alger Foundation (Consuelo) which requires the Organization to provide space in the Center to a Consuelo program under a 55 -year lease. In consideration for the lease, Consuelo agreed to pay the Organization a total of $1.5 million. Consuelo paid $500,000 upon entering into this agreement, $500,000 upon commencement of construction of the Center, and $500,000 upon occupancy of the Center by Consuelo. The agreement requires the repayment of unexpired prepaid rent under defined circumstances. Weinberg Foundation - In 1997, the Organization received $1.5 million from the Harry and Jeanette Weinberg Foundation, Incorporated (Weinberg) for the development of the Center. The contribution has been treated as conditional and not recognized as revenue in the financial statements because the terms of the agreement require the Organization to raise $1 million to be held in a permanent endowment fund so that the income can be used for the maintenance and upkeep of the Center. The Organization has five years after completion of the Center to establish this fund. If adequate efforts are not made to establish the fund, the Organization is required to return the $1.5 million to Weinberg. State of Hawaii - In 1996, the Organization entered into an agreement with the State of Hawaii to provide space in the Center to the State of Hawaii on a 30 -year, rent -free basis in exchange for $3,333,000 from the State of Hawaii as financial assistance for the development of the Center. The Organization recorded approximately $1,000,000 of the amount received as rent received in advance based on the estimated present value (at 7 %) of market rentals for the period. 5. BANK FINANCING 6. LEASE COMMITMENTS Year ending June 30: 1999 2000 2001 2002 In July 1996, CFSRP entered into a $3.2 million construction and term loan with Bank of Hawaii and First Hawaiian Bank for the financing of the Center. The loan is secured by a first mortgage on the Center property and by a security interest in pledges and grants. Interest only is payable monthly at 0.75% above the banks' base rates (8.5% at June 30, 1998) through November 30, 1998. On December 1, 1998, the banks extended this date through December 31, 1998. Thereafter, contingent upon specified conditions being met, the outstanding balance is to be amortized by monthly payments over a 15- year period with interest fixed for five years at a time. As of June 30, 1998, 51,404,699 had been drawn under the facility. ' CFS has a $750,000 revolving line of credit from a bank. The line bears interest at the bank's base rate plus 1.5 %. There were no balances outstanding under this line as of June 30, 1998 and 1997. As lessee: The Organization leases various properties and facilities in which to conduct its programs. The following is a schedule of future minimum annual rental commitments under noncancelable leases having initial or remaining terms of more than one year: - 13 - $ 336,236 117,641 35,954 33,563 $ 523,394 Year ending June 30: 1999 $ 175,227 2000 182,052 2001 183,036 2002 183,036 2003 183,036 Thereafter 2,587,707 53,494,094 4 The Organization also leases certain premises on a month -to -month basis. Rent expense for all leases aggregated approximately $1,176,000 and 51,051,000 in fiscal 1998 and 1997. As lessor: The Organization rents a portion of its facilities to others. The following is a schedule of future minimum annual rents under noncancelable leases having initial or remaining terms of more than a year, including amortization of rents received in advance: 7. TEMPORARILY RESTRICTED NET ASSETS Net assets are released from donor restrictions primarily by incurring expenses which satisfy the restricted purposes, or after a specified date. Net assets released from restriction during the years ended June 30, 1998 and 1997 and net assets available as of June 30, 1998 and 1997 are as follows: The Family Center Specific restricted United Way allocations Stranger's friend Other 1998 Restrictions Available Released Balance $4,683,434 2,136,094 550,000 Total $7,369,528 $1,280,629 $1,651,118 $7,026,862 8. RETIREMENT PLANS AND POSTRETIREMENT BENEFITS On April 1, 1996, all full -time non - bargaining employees who have worked at least 1,000 hours of service during the plan year became eligible to participate in a 403B defined contribution plan. Participants may elect to contribute up to 15% of their compensation, subject to certain limitations. The plan requires that CFS make an elective matching contribution of up to 2% of the participants' compensation. Union members may elect to participate in this plan. Total CFS contributions to the 403B plan approximated $68,000 and $57,000 in fiscal 1998 and 1997. CFS has a defined benefit pension plan which is noncontributory and, prior to March 31, 1996 (see below), covered substantially all employees, subject to certain age and service requirements. Benefits under the plan are based on years of service and employee compensation. The following table sets forth the plan's funded status as of June 30, 1998 and 1997: Accumulated benefit obligation, including vested benefits of $1,661,106 and $1,272,201 Projected benefit obligation (for service rendered to date) Plan assets (primarily money market and equity investments), at fair value Excess of plan assets over projected benefit obligation Unrecognized net loss (gain) Unrecognized prior service cost Prepaid pension cost - 14 - $ 483,309 550,000 247,320 1997 Restrictions Available Released Balance $ 16,379 1,084,739 550,000 $4,683,434 1,538,654 550,000 247,320 7,454 1998 1997 $1,812,793 $1,379,707 $1,832,299 $ 1,392,107 2,096,828 2,020,449 264,529 91,467 70,034 628,342 (277,775) 76.494 $ 426,030 $ 427,061 The actuarially computed net periodic pension cost (credit) included the following components for the years ended June 30, 1998 and 1997: Service cost Interest cost on projected benefit obligation Actual retum on plan assets Net amortization and deferral Net pension cost (credit) 1998 1997 $ 66,266 5 41,599 102,732 95,049 (109,974) 23,810 (54,534) (235,215) 5 4,490 $ (74,757) The discount rate and rate of increase in future compensation levels used in determining the actuarial present value of the projected benefit obligation were 6% and 7 %, respectively, as of June 30, 1998 and 1997. The expected long -term rate of return on assets was 8.25 %. Effective March 31, 1996, the defined benefit pension plan was frozen for non - bargaining unit employees. No additional service cost will be accrued for this group. CFS recognized a gain of 5771,267 on the curtailment in fiscal 1996. CFS has a benefit plan that provides postretirement health care and life insurance benefits to retirees who meet certain qualifications. The plan is unfunded The following table sets forth the amounts recognized in the consolidated statement of financial position as of June 30, 1998 and 1997: Accumulated postretirement benefit obligation: `Retirees eligible for benefits $ 98,000 Active employees fully eligible for benefits 300,000 Active employees not fully eligible for benefits 500,000 - 15 - 1998 1997 5 82,000 324,000 350,000 Total 898,000 756,000 Unrecognized net gain 134,516 127,533 Unrecognized transition obligation (537,882) (569,522) Accrued postretirement benefit cost 5 494,634 $ 314,011 Net periodic postretirement benefit cost included the following components for the years ended June 30, 1998 and 1997: 1998 1997 Service cost $ 130,505 $ 106,793 Interest cost 52,479 46,848 Amortization of transition obligation 31,640 31,640 Amortization of net gain from earlier period (20,082) (11,536) Net periodic postretirement benefit cost $194,542 $ 173,745 The weighted - average discount rate used to measure the accumulated postretirement benefit obligation was 7.50% and 7 75% as of June 30, 1998 and 1997, respectively. • • The health care cost trend rate represents the rate of long-term expected growth of medical benefits under the plan resulting from non - age - related factors. The health care cost trend rate used to measure the expected cost of benefits covered by the plan ranged from 6% to 8% in fiscal 1998 reducing to 5% over a ten -year period for health maintenance organization premiums. The effect of a one - percentage point increase in the assumed health care cost trend rate increases the periodic postretirement benefit costs by approximately $30,000 and $31,000 in fiscal 1998 and 1997, respectively, and increases the accumulated postretirernent benefit obligation for health care benefits by approximately $135,000 and $115,000 as of June 30, 1998 and 1997, respectively. - 16 - CHILD AND FAMILY SERVICE AND SUBSIDIARIES (Not- for - Profit Corporations) SCHEDULE OF CONSOLIDATING STATEMENT OF FINANCIAL POSITION INFORMATION JUNE 30, 1998 ASSETS CURRENT ASSETS: Cash and cash equivalents $ 796,608 $ 189,958 $ 986,566 Accounts receivable 2,673,731 10,255 2,683,986 Pledge receivables 100,100 100,100 Prepaid expenses 145,170 3,577 148 Total current assets 3,615,509 303,890 3,919,399 INVESTMENTS 1,085,564 1,085,564 PROPERTY AND EQUIPMENT: Land 788,295 788,295 Buildings and leasehold improvements 10,860,778 10,860,778 Furniture and equipment 1,414,833 1,414,833 Automobiles 64,882 64,882 1,479,715 11,649,073 13,128,788 Less accumulated depreciation and amortization (796,310) (418,131) (1,214,441) Property and equipment - net 683,405 11,230,942 11,914,347 OTHER. ASSETS 672,277 672,277 TOTAL $6,056,755 $11,534,832 $ $17,591,587 LIABILITIES AND NET ASSETS CURRENT LIABILITIES: Accounts payable and accrued expenses $1,343,088 $ 145,623 $ 1,488,711 Deferred support 306,624 306,624 Total current liabilities 1,649,712 145,623 1,795,335 DUE TO AFFILIATES 23,146 (23,146) BANK FINANCING 1,404,699 1,404,699 TRUST LIABILITIES 172,294 172,294 RENT RECEIVED IN ADVANCE 2,551,165 2,551,165 DEFERRED CONTRIBUTION 1,500,000 1,500,000 NET ASSETS: Unrestricted 2,877,463 5,909,491 8,786,954 Temporarily restricted 1,233,629 47,000 1,280,629 Permanently restricted 100,511 100,511 TOTAL CFS CFSRP PATCH Total Total net assets 4,211.603 5.956,491 10 $6,056,755 $ 11.534,832 $ $ 17,591,587 - 17 - 1 • • • CHILD AND FAMILY SERVICE AND SUBSIDIARIES (Not- for - Profit Corporations) SCHEDULE OF CONSOLIDATING STATEMENT OF ACTIVITIES INFORMATION YEAR ENDED JUNE 30, 1998 CFS CFSRP PATCH Elimination Total PUBLIC SUPPORT AND REVENUE: Public support Government contracts 510,572,172 S 930,245 511,502,417 Grants 348,470 4,019 352,489 United Way 1,169,369 3,914 1,173,283 Contributions and fundraising 544,695 $ 74,401 3,261 622, 357 Total public support 12,634,706 74,401 941,439 13,650,546 i 4 Revenue: Fees for services 1,492,907 52,769 5(120,000) 1,425,676 Investment income 268,510 16,110 284,620 Rental income 1,389 583,561 (456,095) 128,855 Other 545 2,033 2,578 Total revenue 1,763,351 599,671 54,802 (576,09) 1,841,729 Total public support and revenue 14,398,057 674,072 996,241 (576,095) 15,492,275 EXPENSES: Community services 12,495,238 862,464 (333,502) 13,024,200 Management and general 1,086,047 81,423 (120,772) 1,046,698 Fundraising 317,632 (1,821) 315,811 CFS Real Property 654,377 (120,000) 534,377 Total expenses 13,898 654,377 943,887 (576,095) 14,921,086 INCREASE IN NET ASSETS 499,140 19,695 52,354 571,189 TRANSFER OF PATCH (269,459) (269,459) NET ASSETS, BEGINNING OF YEAR 3,712,463 5,936,796 217,105 9,866,364 NET ASSETS END OF YEAR 5 4,211,603 55,956,491 5 S 510,168,094 - 18 - To be signed and dated by Amount of tax Return must be mailed on or MAY 15. 1999 before Special Instructions • • C Deloitte & Touche ur TAXPAYER: CHILD & FAMILY SERVICE INSTRUCTIONS FOR FILING FORM -990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX FOR THE YEAR ENDED JUNE 30, 1998 An Officer on Page 6 Total tax $ NONE Mail original signed tax INTERNAL REVENUE SERVICE CENTER return to OGDEN. UT 84201 NOTE: Remove this instruction sheet from the return betbre mailing the return. Certified mail recommended, with return receipt. Far metered mail, the meter date is not evidence of timely filing. • Form ,990 Return Organization Exempt Fr � Income Tax Under 501(c) of the Internal Revenue Code (ex Mack run benefit Department o1 the Treasury trust or ate foundation) or section 4947(a)(1) nonexempt charitable trust Internal Revenue Service Note: The organization may have to use a cony of this return to satisfy state reporting requirements A For the 1997 calendar year, OR tax year period beginning 07/01 , 1997, and ending 06/30 B Check at Change of — address mutual return Final return I n Amended I return IrnWired also for State Please use IRS label or print or type. See Specific Instruc- tions. C Name of organization CHILD AND FAMILY SERVICE 200 NORTH VINEYARD BLVD., BLDG. B 11 (a) Is this a group return filed for affiliates? Number and street (or P.O. box If mall is not delivered to street address) City, town, or post office, state, and ZIP + 4 Room /suite For Paperwork Reduction Act Notice, see page 1 of the separate instructions. °' 0 2 000 52T018 1061 05/06/99 13:32:53 V707 CH11648 -1000 D Employer identification number 99- 0073483 E State registration number 10000983 'T s 1697 This Form is Open to Public Inspection ,19 98 F Check ► d exemption application p , _ g) HO 0 1!1 ( I . H I 96817 ependinn G Type of organization —► X Exempt under section 501(c) ( 3 ) 1 (insert number) OR ► u section 4947(a)(1) nonexempt charitable trust Note: Seaton 5011c03) exempt organizations and 4947(»'l) nonexempt charttabfe mars MUST attach a completed Schedule .4 Form 990) I I Yes 1 X I No I If either box in His checked "Yes," enter four-digit group exemption number (GEN) ► (b) If "Yes," enter the number of affiliates for which this return is filed: ► J � Accounting method:1D Cash I X I Accrual (c) Is thus a separate return bled by an organization covered by a group ruling/F Yes X No In 1 Other (specify) ■ K Check here ► I I if the organization's gross receipts are normally not more than $25,000. The organization need not file a return with the IRS: but if it received a Form 990 Package in the mail, it should file a return without financial data. Some states require a complete return. Note: Form 990.EZ may be used by organizations with gross recovers /ass than $100.000 and total assets less than $250,000 at end of year Part I Revenue, Expenses, and Changes in Net Assets or Fund Balances (See Specific Instructions on page 11. Form 990 (1997) 3 1 Contributions, gifts, grants, and similar amounts received: STMT 1 a Direct public support l la 8 819,058. 12,560599, lb 1 1,169,369. d „ 1c 1 2 Program service revenue including government fees and contracts (from Part VII. line 93) 2 2 1 1 , 493 , 452 , 3 Membership dues and assessments 3 3 4 Interest on savings and temporary cash investments 4 4 3 33,564. 5 Dividends and interest from securities 5 5 2 28,462. 6a Gross rents I 6a 1 1,389, b Less rental expenses I 6 I � C Net rental income or (loss) (subtract line 6b from line 6a) 6 6c 1 1.389. 7 7 Other investment income (describe ► Rever 8 a Gross amount from sale of assets other ( (A) Securities I IBI Other Sa 86 c Gain or (loss) (attach schedule(S'j'('Q.[', 165 1 191 127.525 , 8 8t: — —4,139. d Net gain or (loss) (combine line 8c, columns (A) a and (e)) 8 8d 1 123,386. 9 9 Special events and activities (attach schedule) a Gross revenue (not including $ 177,396. of contributions reported on line la) STMT 2 STMT 3 I 64,870. I 9a1 6 9b1 1 120.152. C Net income or (loss) from special events (subtract line 9b from line 9a) 9 9c — —55,282. 10a Gross sales of inventory, less returns and allowances (los 1 1.960. b b Less cost of goods sold O Ob ll 3 3,897. C C Gross profit or (loss) from sales of inventory (attach schedule) (subtract fine 1 10b from line 10a) 1 10c — —1 a 937. 11 Other revenue (from Part VII. line 103) 1 11 12 Total revenue (add lines ld, 2. 3, 4. 5. 6c, 7, 8d, 9c. 10c, and 11) 1 12 1 14,183,633. 13 Program services (from line 44, column (8)) 1 13 1 12,495,253. 14 Management and general (from line 44, column (C)) 1 14 1 1,058,286, u uel 15 Fundraising (from line 44, column (D)) 1 15 1 197,480. 16 Payments to affiliates (attach schedule) SEE. STATEMENT 4 1 16 1 19,709. 17 Total expense s (add Imes 16 and 44. column (A)) 1 17 1 13,770,728. s slassy 1°N1 18 Excess or (deficit) for the year (subtract line 17 from line 12) 1 18 4 412,905. 19 Net assets or fund balances at beginning of year (from line 73. column (A)) 1 19 3 3 624 , 577. 2 20 Other changes m net assets or fund balances (attach explanation) STMT 5 2 20 7 78,959. 21 Net assets or fund balances at end of year (combine lines 18, 19. and 20) 2 21 4 4 , 116 , 441. ,990 Return Organization Exempt Fr � Income Tax Under 501(c) of the Internal Revenue Code (ex Mack run benefit Department o1 the Treasury trust or ate foundation) or section 4947(a)(1) nonexempt charitable trust Internal Revenue Service Note: The organization may have to use a cony of this return to satisfy state reporting requirements A For the 1997 calendar year, OR tax year period beginning 07/01 , 1997, and ending 06/30 B Check at Change of — address mutual return Final return I n Amended I return IrnWired also for State Please use IRS label or print or type. See Specific Instruc- tions. C Name of organization CHILD AND FAMILY SERVICE 200 NORTH VINEYARD BLVD., BLDG. B 11 (a) Is this a group return filed for affiliates? Number and street (or P.O. box If mall is not delivered to street address) City, town, or post office, state, and ZIP + 4 Room /suite For Paperwork Reduction Act Notice, see page 1 of the separate instructions. °' 0 2 000 52T018 1061 05/06/99 13:32:53 V707 CH11648 -1000 D Employer identification number 99- 0073483 E State registration number 10000983 'T s 1697 This Form is Open to Public Inspection ,19 98 F Check ► d exemption application p , _ g) HO 0 1!1 ( I . H I 96817 ependinn G Type of organization —► X Exempt under section 501(c) ( 3 ) 1 (insert number) OR ► u section 4947(a)(1) nonexempt charitable trust Note: Seaton 5011c03) exempt organizations and 4947(»'l) nonexempt charttabfe mars MUST attach a completed Schedule .4 Form 990) I I Yes 1 X I No I If either box in His checked "Yes," enter four-digit group exemption number (GEN) ► (b) If "Yes," enter the number of affiliates for which this return is filed: ► J � Accounting method:1D Cash I X I Accrual (c) Is thus a separate return bled by an organization covered by a group ruling/F Yes X No In 1 Other (specify) ■ K Check here ► I I if the organization's gross receipts are normally not more than $25,000. The organization need not file a return with the IRS: but if it received a Form 990 Package in the mail, it should file a return without financial data. Some states require a complete return. Note: Form 990.EZ may be used by organizations with gross recovers /ass than $100.000 and total assets less than $250,000 at end of year Part I Revenue, Expenses, and Changes in Net Assets or Fund Balances (See Specific Instructions on page 11. Form 990 (1997) 3 ruubuvnat 1-A1J IQWa and section 494 /Oft 1) nonexempt Cnantable ousts out opuonat 101 timers pee opecn¢ insrrucnons on page Ib1 Do not include amounts reported on line 66. 86. 96. 106. or 16 of Part I. I1 (Al Total (B) Program services 1E) Management and general (D)Fundraising 22 Grants and allocations (attach schedule) (cash noncash 1 22 c SEE STATEtarT 20 23 Specific assistance to individuals (attach schedule) 24 Benefits paid to or for members (attach schedule) 25 Compensation of officers, directors. etc. 26 Other salanes and wages 27 Pension plan contributions 28 Other employee benefits 29 Payroll taxes 30 Professional fundraising fees 31 Accounting fees 32 Legal fees 33 Supplies 34 Telephone 35 Postage and shipping 36 Occupancy 37 Equipment rental and maintenance 38 Printing and publications 39 Travel 40 Conferences, conventions. and meetings 41 Interest 42 Depreciation. depletion. Co (attach schedule) 43 Other expenses (itemize): aSTMT 6 b 23 359,840. 35 9 , 840. 24 Other program services (attach schedule) (Grants and allocations $ 25 86,577. 86.577. 26 7,726,440. 7 , 435 , 678. 195,330. 95,432. 27 28 600.140. 555,947. 40 , 121. 4,072. 29 818,391. 781,673. 26,653. 10.065 30 31 32 33 320,631. 298.175. 11 , 875. 10,581. 34 224,871, 185,021. 36,999. 2 851. 35 40,108. 33,579. 2,845. 3 . 684 . 36 1,346,704. 1,062.290. 255,823. 28 , 591. 37 224,536. 202,882. 20.466. 1 , 188 . 38 146,667. 91.492. 46,543. 8,632. 39 295,036, 262,984. 26,954. 5.098. 40 92,902. 80,316. 5,136. 7 , 450. 41 42 146 736 . 146,736 . 43a 1,321.440. 1.145 .376 . 156,228. 19,636. 43b c 43c d 43d e 43e 44 Total functiund expanses (add lines 22 through 43) Organizations completing columns (B)10A r-arnr :helm totals tornre - rs • • • • • • • 13,751,019. 12,495,253. 1.058,286. 197.480. What is the organization's primary exempt purpose? ■ SEE STATEMENT 15 All organizations must describe their exempt purpose achievements in a clear and concise manner. State the number of clients served. publications issued, etc. Discuss achievements that are not 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.) Program Service Expenses (Required for 50 1(c)(3) and (4 , rus t s: ) orgs.. b ut and 4947(optional ,for )(1) others.) a SEE -- STATEMENT .- _ - ______ - - -- ------- - - - - -- --- ---- - - ---- ---- ------ (Grants and allocations $ ---- -- --.... - ) 12,495.253. b (Grants and allocations $ ) c (Grants and allocations $ ) i • (Grants and allocations $ ) Other program services (attach schedule) (Grants and allocations $ ) Form 990 (1997) Part II Statement of Reporting of Joint Costs. - Did you report in column (8) (Program services) any joint costs from a combined educational campaign and fundraising solicitation? ► n Yes © No If "Yes." enter (i) the aggregate amount of these joint costs $ ; (ii the amount allocated to Program services $ (iii) the amount allocated to Management and general $ ; and (iv) the amount allocated to Fundraising $ Part III Statement of Program Service Accomplishments (See Specific Instructions on page 18.) Total of Program Service Expenses (should equal line 44, column (8). Program services) )20 2 000 99- 0073483 P F A • !cations must complete column (A) Columns 18). (C), an re required for section 501(c)(3) and (4) organizations 52T016 1061 05/06/99 13:32:53 V707 CH11648 -1000 ■ 12,495,253. 4 Note: Where required. attached schedules and amounts within the description column shou /d be for end -of -year amounts only. IA) Beginning of year (B) End of year Assets 45 Cash - non - interest - bearing 46 Savings and temporary cash investments 47a Accounts receivable b Less: allowance for doubtful accounts 48a Pledges receivable b Less: allowance for doubtful accounts 49 Grants receivable 50 Receivables from officers. directors, trustees. and key (attach schedule) 51 a Other notes and loans receivable (attach. schedule) b Less: allowance for doubtful accounts 52 Inventories for sale or use 53 Prepaid expenses and deferred charges 54 Investments - securities (attach schedule) SEE. STATEMENT. 55a Investments - land, buildings, and equipment: basis b Less: accumulated depreciation (attach schedule) 56 Investments - other (attach schedule) 57a Land, buildings. and equipment: basis b Less: accumulated depreciation (attach schedule) , , , , , , , , , , , , , , , , , , , , , • 58 Other assets (describe ► SEE STATEMENT 47a . . . 2 , 673.731. -35 , 304. 45 763,810. 1.442.069. 46 32,798. 1 , 281 , 965.47c 2,673 731 . 47b 48a 48c 48b employees 151 a I 1 49 50 51c 51b I 553 7 52 62,382. 53 145 ,170 1 , 482,485. 54 1 , 085, 564 55c 55b 57a 1 , 479 , 715 . 56 350,204.57c 683,405 576 796 , 310. 8 ) 400,251. 58 409,659. 59 Total assets (add lines 45 through 58) (must equal line 74) 4,984.052. 59 5.794.137. sapBlgel� 60 Accounts payable and accrued expenses 61 Grants payable 62 Deterred revenue 63 Loans from officers, directors, trustees, and key employees (attach schedule) 64a Tax-exempt bond liabilities (attach schedule) b Mortgages and other notes payable (attach schedule) 65 Other jabi(jttes (describe SEE STATEMENT 9 ) 1,164,010. 60 1,343,088. 61 195 , 465. 62 306, 624 63 64a 64b 65 27,984. 66 Total liabilities (add lines 60 through 65) 1,359,475. 66 1,677,696. Net Assets or Fund Balances Organizations that follow SFAS 117, check here ► U and complete lines 67 through 69 and lines 73 and 74. 67 Unrestricted 68 Temporarily restricted 1 , 359 , 769. 67 2,782,301. 1,233,629. 100,511. 2,164,297 68 69 Permanently restricted 100,511. 69 Organizations that do not follow SFAS 117, check here ► ❑ and complete lines 70 through 74. 70 Capital stock, trust principal, or current funds 71 Paid -in or capital surplus, or land. building. and equipment fund 72 Retained earnings. endowment. accumulated income, or other funds 73 Total net assets or fund balances (add lines 67 through 69 OR lines 70 through 72; column (Al must equal tine 19 and column (B) must equal line 21) 74 Total liabilities and net assets /fund balances (add lines 66 and 73) 70 71 72 3,624,577. 73 4, 116, 441 . 4,984,052. 74 5,794,137. Form 990 (1997) Part IV Balance Sheets (See ific Instructions on page 18.) a 1030 1 000 521018 1061 05/06/99 13:32:53 V707 CH11648 -1000 99- 0073483 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 information presented on its return. Therefore. please make sure the return is complete and accurate and fully describes. in Part III, the organization's programs and accomplishments. 5 Pace 3 Part IV -A Reconciliation of Reveler Financial Statements wi Revenue Return (See Specific Instruct Audited per o ns, page 20.) Part IV -B Racoon of Expenses per Audited Financial Statements with Expenses per Return a Total revenue. gains. and other support per audited financial statements • b Amounts included on line a but not on ti ne 12. Form 990: (1) Net unrealized gains on investments $ 78.959. a 14398057. a Total expenses and losses per audited financial statements ► b Amounts included on line a but not on line 17. Form 990: ( Donated services and use of facilities S a 13898916 . b . 210.285. b 128.188. , , (2) Donated services and use of facilities S 12) Prior year adjustments reported on line 20 Form 990 $ (3) Recoveries of prior year grants . , , . $ (3) Losses reported on line 20, Form 990 S (4) Other Ispeciryl:_ STMT 1j $ 131 .326. (4) Othee(specdy):___ STMT 12__$ 128.188. Add amounts on lines (1) through (4) ► c Linea minus line b • d Amounts included on line 12. Form 990 but not on line a: (1) Investment expenses not Included on and 6b Form 990 S c 14187772. Add amounts on lines (1) through (4) ► c Line minus line b • d Amounts included on line 17. Form 990 but not on line a: (1) Investment expenses c 13770728. d -4 , 139. d not included on line 6b. Form 990 $ , (2) Other (speedy/:._._—__ STMT 1.1 $ -4.139. 12) Other (speedy):____ $ Add amounts on lines (1) and 12) • e Total revenue per line 12, Form 990 (line c plus line d) . • Add amounts on lines (1) and (2) ► e Total expenses per line 17, Form 990 (line c plus line ► e 14183633. e 13770728 . IA) Name and address (81 Title and average hours per weak devoted to position (C) Compensation (a not paid. enter -0-.) 40t Conntbuuom to employer beneln plans 8 deleted compensation IEI Expense account and other allowances 86.577. 2.997. NONE SEE STATEMENT 13 m 990 (199 Part V List of Officers, Directors. Trustees, and Key Emp ogees (List each one even if not compensated see Specific 1040 1 000 Instructions on page 20. a 99- 0073483 Page 4 75 Did any officer, director. trustee. or key employee receive aggregate compensation of more than S 100.000 from your organization and all related organizations, of which more than $10,000 was provided by the related organizations? ► n Yes If "Yes." attach schedule - see Specific Instructions an page 20 527018 1061 05/06/99 13:32:53 V707 CH11648 -1000 6 ( No ructions on page 21.) sorption of each activity this return? a statement co mmon 82b L N/A ion 85c 85d 85e 85f s reasonable 86a 860 87a 87b N1 N/A NIA N/A N/A N/A N/A N/A NONE NONE 76 77 78a 78b 79 N 80a 81b 82a 83a 83b 84a 84b 85a 85b 85g 85h 88 89b X X N N N 'A :orm 990 1997 'art VI Other Information (See Specif r6 Did the organization engage in any activity not previously reported to the IRS? If "Yes." attach a detailed d r7 Were any changes made in the organizing of governing documents but not reported to the IRS? If "Yes," attach a conformed copy of the changes. 18 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? r9 Was there a liquidation. dissolution. termination, or substantial contraction during the year? If "Yes." attach 30a 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 It "Yes." enter the name of the organization ► CFS _REAL PROPERTY INC. _ and check whether it is L� I exempt OR l 1 nonexempt 31 a Enter th e amount of political expenditures, direct or indirect, as described in the instructions for line 81 181a b Did the organization file Form 1120 -POL for this year? 32a Did the organization receive donated services or the use of materials equipment. or facilities at no charge or at substantially less than fair rental value? b It "Yes," you may indicate the value of these items here. Do not include this amount as revenue in Part I or as an expense in Part II. (See instructions for reporting in Partin) 041 1 000 52T0113 1061 05/06/99 13:32 :53 V707 CH11648 -1000 99 -0.7 4:3 7 base 5 $1 Yes No X A X A A A A X 13a Did the organization comply with the public inspection requirements for returns and exemption applications? b Did the organization comply with the disclosure requirements relating to quid pro quo contributions? 14a Did the organization solicit any contributions or gifts that were not tax deductible? b If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? :5 501(c )(4J, (51 or (6 /organizations.. 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 organizat received a waiver for proxy tax owed for the prior year. c Dues. assessments, and similar amounts from members d Section 162(e) lobbying and political expenditures s Aggregate nondeductible amount of section 6033(e)(11(A) dues notices f Taxable amount of lobbying and political expenditures (line 85d less 85e) g Does the organization elect to pay the section 6033(e) tax on the amount in 85f? h If section 6033(e)(1)(A) dues 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 tax year? 6 501(c)(7) organizations.-Enter: a Initiation fees and capital contributions included on line 12 b Gross receipts. included on tine 12, for public use of club facilities 7 50 40121 organizations.- Enter: a Gross income from members or shareholders b Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) 1 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 3a 501(03/ organizations.- Enter: Amount of tax paid during the year under: section 4911 ► NONE . section 4912 ► NONE : section 4955 1 b 501(03) and 501(c )(4) organizations. -Oid the organization engage in any section 4958 excess benefit transaction during the year? If 'yes." attach a statement explaining each transaction c Enter: Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912. 4955. and 4958 • d Enter Amount of tax in 89c. above, reimbursed by the organization • - a List the states with which a copy of this return i s filed ► _ _ N / A b Number of employees employed in the pay period that includes March 12, 1997 (See instructions) (_90b 1 302 The books are in care of ► _ PETER CUMPSTON, _______________.____,.,_______. _ Telephone • 808 6 81 = 142 6_,___ Located at le .. 220 N _VINEYARD BLVD HONOLULU, H I ZIP .4 ► 96817 _ Section 4947( a)( 1) nonexempt charitable trusts filing Form 990in lieu of Form 1041 -Check here . • r and enter the amount of tax-exempt interest received or accrued during the tax year ► 1 92 1 N/A X x X NONE NONE VII Analysis of Income- Proallerq Activities %bee specific inscrucuons ornate cp.; gross amounts unless otherwise ted. Program service revenue. FAMILY COUNSELING Unrelated business income Excluded by section 512. 513, or 514 (E) Related or exempt function income _ (A) Business rode (B) Amount (C) Exclusion code (D) Amount 93C PROVIDED COUNSELING AND PLACEMENT SERVICES TO PERSONS CONSIDERING ADOPTION SERVICES 919,418. EMPLOYEE_ ASSISTANCE THERAPEUTIC EXERCISES AND GROUP DISCUSSIONS 93E MISCELLANEOUS PROGRAM REVENUES AND REIMBURSEMENT OF 365 163. ADOPTION 102 SALES OF PROGRAM RELATED VIDEOS AND BROCHURES. Pl ease Sign Here 203.685. ELDERLY SERVICE Paid Preparer's Use Only Preparer's • (�,} � tin v`t Signature, W � Date 7 1999': Check d employed ►n 4 639. MISCELLANEOUS EIN • 13- 3891517 Frm's name ler y aurs,1sell<mployed) ` 1132 BISHOP STREET, SUITE 1200 ZIP'S ► 96813 -2870 andaddress HONOLULU , H I 547. Medicare /Medicaid payments Fees and contracts from government agencies Membership dues and assessments - . . In terest an saving, and temporary cash investments • Dividends and interest from securities Net rental income or (loss) from real estate: debt - financed property not debt - financed property Net rental Income or (loss) from personal property Other investment income Gain or pas) from sales elmeta whet then inventory Net income or (loss) from special events Gross profit or (loss) from sales Inventory Other revenue: a - 14 33,564. 14 28.462. _ - 16 1.389. 18 123.386. - 02 —55,282. —1 , 937. Subtotal (add columns (8). (D). and (E)). . 131,519, 1,491,515. Line No. • Explain how each activity for which income is reported in column (E) of Part VII contributed importantly to the accomplishment of the organization's exempt purposes (other than by providing funds for such purposes). 93A PROVIDED COUNSELING TO INDIVIDUALS AND FAMILIES WHICH End-of -year assets RESULTED IN THEIR IMPROVED FUNCTIONING. 93B HELPED TARGETED POPULATION COPE MORE EFFECTIVELY WITH STRESSES OF HOME AND WORK. 93C PROVIDED COUNSELING AND PLACEMENT SERVICES TO PERSONS CONSIDERING ADOPTION SERVICES 93D IMPROVED QUALITY OF LIFE FOR OLDER PERSONS THROUGH THERAPEUTIC EXERCISES AND GROUP DISCUSSIONS 93E MISCELLANEOUS PROGRAM REVENUES AND REIMBURSEMENT OF PROGRAM EXPENDITURES 102 SALES OF PROGRAM RELATED VIDEOS AND BROCHURES. Y - Name. address, and employer Identification number of corporation or partnership Percentage of o me estp Nature of business activities Total income End-of -year assets % % Pl ease Sign Here Under penabes of perjury. I declare that 1 have examined this return including a¢ mparrying schedules and statements. and to the best of my knowkidge and belel. It is true. correct. and complete. Decla anon of preparer (other than officer) is based on all information of which preparer has any knowledge. (See General Instruction U, on page 10I t�`(1Poll TAXPAYER ' Signature of officer Date ' Type or print name and idle Paid Preparer's Use Only Preparer's • (�,} � tin v`t Signature, W � Date 7 1999': Check d employed ►n Preparer's SSN 575 - 11 - 2139 DELOITTE & TOUCHE LLP EIN • 13- 3891517 Frm's name ler y aurs,1sell<mployed) ` 1132 BISHOP STREET, SUITE 1200 ZIP'S ► 96813 -2870 andaddress HONOLULU , H I 10 korm 9 40 (19'971 Part Enter indica 93 a b c d e f 9 94 95 96 97 a b 98 99 100 101 102 103 b c d e • 1,623,034, omolete this Part if the 'Yes" box on line SS is checked. 52T018 1061 05/06/99 13:32:53 V707 0111648- 99- 0073483 Page 6 104 105 Total (add line 104, columns (B1. (Di, and (Ell Note: /Line 05 plus line Id Part 1. should equal the amounr'on line 72. Part L/ Part VIII Relationship of Activities to the Accomplishment of Exempt Purposes (See Specific Instructions on page 26.) (See Instructions on page 1. List eacn one. It tnere are none, enter - lNone. - - I I e) Name and address of each employee paid more than 550.000 (b) Title and average hours per week devoted to onsition (el Compensation Id) Contnbutions to employee benefit plans 8 deferred romoen + anon (el Expense account and other allowances - EL __RO B IN.------ ______---- --- 0 NIUIKI CIRCLE HON 96821 FULL -TIME 54,390. 1,986. NONE EE__DARBY VP F I NANCE FULL -TIME 51.623. 1,919. NONE __ ______ ________ 19 -880 HALAWA DR, AIEA 96701 IARGARET -ULVEL I NO_____ ____ 556 MOKULUA DR, KAILUA 96734 VP DEVELOP FULL -TIME 58,173. 2,248. NONE REND_ CARPENTER-_ _____-___-_VP-RES .9 -001 HOALUA, HALIEWA 96712 SER FULL -TIME 55,611. 1,791. NONE Total number of other employees paid over 850,000 • NONE (See instructions on page 1. List each one (whether individuals or firms). a mere are none, enter "None.") (o) Name and address of each independent contractor paid more than 550.000 lb) Type of service le) Compensation KAP I OLAN I _HEALTH I NST (TUTE ________ 1441 KAPIOLANI BLVD 18TH FL, HEALTH SERVICES 61,000. � HONOLULU STRATEG 1 C. INFORMATION_ SOLUTIONS I NC____ 239 MERCHANT ST, HONOLULU 96813 TECHNICAL SUPPORT 170,698. PACIFIC CL I N IC,, .-._ I NC_ ----- ------ - ---- ----- _- .--- _ -__ -. 1164 BISHOP ST. #1502,HONOLULU,HI 96813 PSYCHIATRY 87 Total number of others receiving over S50.000 for professional services ► NONE SCHEDULE A (Form 990) Department of the Treasury Internal Revenue Service Name of the organtzatton Part 1 Orga tion Exempt Under Sectiot 1(c)(3) (Ex rivate Foundation) and Section 501(e), 5 01(k). 50 ) , or Section 4947(a)(1) Nonexempt Charitable Trust Supplementary Information See separate instructions. ► Must be completed by The above organizations and attached to their Form 990 or 990 -EZ. • OMB No 1545 -0047 U97 Employer identification number CHILD AND FAMILY SERVICE 99- 0073483 Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees Part II Compensation of the Five Highest Paid Independent Contractors for Professional Services For Paperwork Reduction Act Notice, sae page 1 of the Instructtons for Form 990 and Form 990 -EZ. to zoos 52T01B 1061 05/06/99 13:32:53 V707 CHI1648 -1000 Schedule A (Form 990) 1997 9 ' Schedule A (Form 9901 1997 • Part III Statements About Alties 5 6 7 8 9 14 1220 2 000 1 2a 21, 2c 211 2e 3 Yes x 1 Curing the year, has the organization attempted to influence national, state. or local legislation. Including any attempt to influence public opinion on a legislative matter or referendum? If 'Yes" enter the total expenses paid or incurred in connection with the lobbying activities P $ Organizations that made an election under section 501(h) by filing Form 5768 must complete Part VI -A. Other organizations checking "Yes," must complete Part VI -B AND attach a statement giving a detailed description of the lobbying activities. 2 During the year. has the organization, either directly or indirectly. engaged in any of the following acts with any of its trustees. directors. officers, creators, key employees. or members of their families. or with any taxable organization with which any such person is affiliated as an officer. director, trustee. majority owner, or principal beneficiary: a Sales, exchange, or leasing of property? b Lending of money or other extension of credit? e Furnishing of goods- services. or facilities? d Payment of compensation for payment or reimbursement of expenses d more than $1,0001? S E.):. STATEMENT 14 e Transfer of any part of its income or assets? If the answer to any question is "Yes," attach a detailed statement explaining the transactions. 3 Does the organization make grants for scholarships, fellowships, student loans, etc 4 Attach a statement to explain how the organization determines that individuals or organizations receiving grants or loans from it in furtherance of its charitable programs qualify to receive payments. (See instructions on page 2.) SINT 17 Part IV 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): 99- 0073483 Pa 2 A church, convention of churches. or association of churches Section 170(b)(1)(A)(i). A school. Section 17004(1)(A)(ii). (Also complete Part V. page 4.) A hospital or a cooperative hospital service organization. Section 170(b)(1)(A)(iii), A Federal. state. or local government or governmental unit. Section 170(b)(1)(A)(v). A medical research organization operated in contunction with a hospital. Section 170(b)(1)(A)(iii). Enter the hospital's name. city. 10 1 An organization operated for the benefit of a college or university owned or operated by a governmental unit Section 170(b)(1)(AHiv) (Also complete the Support Schedule in Part IV -A) 11 TO An organization that normally receives a substantial part of its support from a govermental unit or from the general public. Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV -A.) 11b A community trust. Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV -A.) 12 An organization that normally receives: 11) more than 33 1 /3% 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 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired ( by the organization after June 30. 1975. See section 509(a)(2). (Also complete the Support Schedule in Part IV -A.) 13 I 1 An organization that is not controlled by any disqualified persons (other than foundation managers) and supports organizations described in: (1) lines 5 through 12 above: or (2) section 501(c)(4), (5). or (6). if they meet the test of section 509(a)(2). (See section 509(a)(3).) Provide the following information about the supported organizations (See instructions on page 4 ) (a) Name(s) of supported organization(s) An organization organized and operated to test for public safety Section 509(a)(4) (See instructions on page 4 ) (b) Line number from above 52T018 1061 05/06/99 13:32:53 V707 CH11648 -1000 10 No x x x x x e Calendar year (or fiscal year beginning in) • (e) 1996 (h) 1995 (c) 1994 .._. -�. (d) 1993 (e) Total 15 Gifts. grants. and contributions received. (Do not include unusual grants. See fine 28.) 9.734 073. 12005093. 11590098. 11016353. 44345617. 16 Membership fees received 74.477. 74 477 17 Gross receipts from admissions. merchandise sold or services performed, or furnishing of facilities in any activity that is not a business unrelated to the organization's charitable. etc.. purpose 1,092,192. 896 , 731. 703 .435. 700 . 395.3 .392 753 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 atter June 30. 1975 97 740. 153 381 155.376. 115.651. 522. 148. 19 Net income from unrelated business activities not included in line 18 20 Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf 21 The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally fumished to the Public without charge 22 Other income. Attach a schedule. Do not include gain or (lossjfrom sale of capital assets NONE NONE NONE NONE NONE 23 Total of lines 15 through 22 10924005. 13055205. 12448909. 11906876. 48334995 24 Line 23 minus line 17 9.831.813. 12158474. 11745474. 11206481. 44942242. 25 Enter 1 %of line 23 109 .240. 130.552. 124.489. 119,069. 26 b e d e r Organizations described in fines 10 or 11: a Enter 2% of amount n column (e). line 24 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 1993 through 1996 exceeded the amount shown in line 26a. Enter the sum of all these excess amounts Total support for section 509(a)(1) test Enter line 24. column (e) Add: Amounts from column (e) for lines: 18 522,148. 19 ► • • ■ • • 26a 898,845. 26b NONE 26c 44942242. 26d 522, 148. 22 NONE 26b NONE Public support (line 26c minus line 26d total) , , , Chihli, .,,..,.n n... ne nine 25s 'numerator) divided by line 26c (denominator)) _ _ 26e 44420094. 26f 98.83818% Schedule A (Form 91301 1997 99-0073483 Part IV -A Support Schedule (Complete ou checked a box on line 10, 11, or 12.) Use cos od of accounting. '7 Organizations described on line 12: a For amounts included in lines 15. 16, and 17 that were received from a "disqualified. person." attach a list to show the name of. and total amounts received in each year from. each "disqualified person." Enter the sum of such amounts for each year: NOT APP L 1 CABLE (1996) .__.. (1995) ____ ___.__ (1994) .... (1993) b For any amount included in line 17 that was received from a nondisquaphed 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) $5.000. (Include in the list organizations described in lines 5 through 11, as well as individuals.) After computing the difference between the amount received and the larger amount described in (1) or (2). enter the sum of these differences (the excess amounts) for each year (1996) .._._ ..............__..._. -- (1995) . _.___.___.._____._______.._ (1994) (1993) _ c Add: Amounts from column (e) for lines: 15 1 17 20 21 _ • 27c d Add: Line 27a total and line 27b total • e Public support (line 27c total minus line 27d total) • f Total support for section 509(a)(2) test Enter amount on line 23. column (e) ►I 27f g Public support percentage (line 27e (numerator) divided by line 27f (denominator)) • • 27d 27e 27g 27h h Investment income percentage (line 18, column (e) (numerator) divided by line 27f (denominator)) 3 Unusual Grants: For an organization described in line 10. 11, or 12 that received any unusual grants during 1993 through 1996 attach a list (which is not open to public inspection) for each year showing the name of the contributor, the date and amount of the grant, and a brief description of the nature of the grant Do not include these grants in line 15 (See instructions on page 4 ) 17211000 52T018 1061 05/06/99 13:32:53 V707 CH11648 -1000 11 • 4 Page 3 SchedWeA (Form 990) 1997 Part V Private School Question 230 2 000 (See instructions on page 4.) • (To be completed ONLY by schools that checked the box on line 6 in Part IV) NOT APPLICABLE 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. Of 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? If you answered "Yes" to any of the above, please explain. (If you need more space, attach a separate statement.) 34a Does the organization receive any financial aid or assistance from a governmental agency? b Has the organization's right to such aid ever been revoked or suspended? If you answered "Yes" to either 34a or b. please explain using an attached statement. 35 Does the organization certity 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 52T018 1061 05/06/99 13:32:53 V707 CH11648 -1000 99- 0073483 Page 4 29 30 3 1 32a 32b 32c 32d 33a 33b 33c 33d 33e 33f 334 33h 34a 34h, 35 Yes 12. No i Check here or a Check here 0- b (a) 1997 , if the organization belongs to an affiliated group. if you checked "a" above and "limited control" provisions apply. (c) 1995 Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.) la) Affiliated group totals (b) To be completed for ALL electing organizations 36 Total lobbying expenditures to influence public opinion (grassroots lobbying) 37 Total lobbying expenditures to influence a legislative body (direct lobbying) 38 Total lobbying expenditures (add lines 36 and 37) 39 Other exempt purpose expenditures 40 Total exempt purpose expenditures (add lines 38 and 39) 41 Lobbying nontaxable amount. Enter the amount from the following table - If the amount on line 40 is - The lobbying nontaxable amount is - Not over 5500,000 20% of the amount on line 40 Over 5500.000 but not over $1,000,000 • • • 5100000 plus 15% of the excess over 5500000 Civet 51.000.000 but not over 51,500.000 , • 5175.000 plus 10% of the excess over 51 000.000 } Over $ 7.500.000 but not over 517.000.000 5225.000 plus 5% of the excess over 51.500.000 Over 517.000000 51.000000 42 Grassroots nontaxable amount (enter 25% of line 41) 43 Subtract line 42 from line 36. Enter -0- if line 42 is more than line 36 44 Subtract line 41 from line 38. Enter -0- if line 41 is more than line 38 Caution: if there is an amount on either line 43 or line 44. file Form 4720. 36 37 46 38 "'.,:)- ,:. "': - :._ -... 39 - - - - 40 47 Total lobbying expenditures -- •, 41 - - - 42 43 Grassroots nontaxable amount 44 - 49 Calendar year (or fiscal year beginning in) • (a) 1997 (b) 1996 (c) 1995 (d) 1994 (e) Total Lobbying nontaxable 45 amount 46 Lobbying ceiling amount (150% of line 45(e)) . "'.,:)- ,:. "': - :._ -... ,.• .. - - - - 47 Total lobbying expenditures 48 Grassroots nontaxable amount - 49 'Oresstnots ceiling amount (150% of line 48(e)) • • - - - 50 Grassroots lobbying expenditures Schedule A (Form 990) 1997 99 - 0073483 Pa 5 Part VI - Lobbying Expenditure lecting Public Charities (See instruct) n page 6.) (To be completed ONLY by an eligible or ization that filed Form 5768) NOT AP PL CABLE 4 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 Part VI -B Lobbying Activity by Nonelect ng Public Charities (For reporting only by organiza ions that did not complete Part VI -A) (See instructions on page 7.) During the year, did the organization attempt to in luence national, state or local legislation. including any attempt to influence public opinion on a legislative matter or referendum, through the use of: a Volunteers Yes No X X X X x b Paid staff or management (Include compensation in expenses reported on lines c through h.) c Media advertisements d Mailings to members, legislators, or the public e Publications, or published or broadcast statements 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) 200 2 000 If "Yes" to any of the above, also attach a statement gi vmq a detailed description of the lobbying act vibes. Amount 52T0113 1061 05/06/99 13 :32:53 V707 CHI1648 -1000 13 Sdhedu leA (Form 990) 1997 99- 0073483 Page 6 Part VII Information Regarding fers To and Transactions and Relation s With Noncharitable Exempt Organizations 51 Oid 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: CO Cash (ii) Other assets b Other transactions: (i) Sales of assets to a noncharitable exempt organization (ii) Purchases of assets from a noncharitable exempt organization (iii) Rental of facilities or equipment (iv) Reimbursement arrangements (v) Loans or loan guarantees (vi) Performance of services or membership or fundraising solicitations e Sharing of facilities, equipment, mailing lists, other assets, or paid employees d If the answer to any of the above is "Yes." complete the following schedule. Column (b) should always 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 b 0 "Yes. " complete the followin (a) Name of organization schedule: lei Name of noncharitable exempt organization b Id) of transfers transactions and sharing atrangements 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 ►O Yes © No g (b) Type of organization 250 2 .000 52T01121 1061 05/06/99 13:32:53 V707 CH11648-1000 le) Description of relationship b iv h vi) 51 4) 14 I Description of Property ' DEPRECIATION Asset description Date placed in service VAR Unadjusted Cost or basis 64,882. Bus % 100.000 179 exp reduction in basis ITC reduction in basis Basis for depreciation 64,882. Salvage value % Accumulated depreciation 20,952. Me- thnri SL Cony. Life ACRS class MA CRS class Current -year 179 expense Current -year - depreciation 3,103. AUTOMOBILES FURNITURE & EQUIP VAR 1,414,833. 100.000 1,414,833. 628,622. SL 143,633 III Less Retired Assets '. -' _ ' Subtotals 1,419,715. 1,479,715. 649,514. 146,736. Listed Property i Less Retired Assets . , , . - Subtotals TOTALS 1,419,715 1,479,115. 849,574. 146,736. AMORTIZATION Asset description Date placed in service Cost or basis - _ - _ _ _ . - - ` ., � -... Accumulated amortization Code Life .. - - Current-year amortization n TOTALS ..nw nnu rnmiLl 3C1lYllt Assets Retired JSA lxsoza 1000 52T016 1061 05/06/99 1312:53 V707 CH11648-l000 29 99 -00734 FORM 990, PART I - LIST OF CONTRIBUTORS (NOT OPEN TO PUBLIC INSPECTION) DIRECT INDIRECT PUBLIC PUBLIC NAME AND ADDRESS DATE SUPPORT SUPPORT CONTRIBUTIONS > $5,000 636,523. SEE ATTACHED STATEMENT 1A GOVERNMENT AGENCIES CHARITABLE PORTION FROM LINE 9A OTHER CONTRIBUTIONS < $5,000 ALOHA UNITED WAY HONOLULU, HI 177,396. VU UU /34bi 5,139. TOTAL CONTRIBUTION AMOUNTS 819,058. 1,169,369. 1,169,369. 10,572,172. GOVERNMENT GRANTS 10,572,172 SP5""0" 52T01B 1061 05/06/99 13 :32:53 V707 CH11648 -1000 15 STATEMENT 1 Constituent Name Ala Moana Hotel Atherton Fancily Foundation Marian B. Bahrenburg Joan S. Bellinger CFS Miscellaneous Proceeds Commercial Electric, Inc. The Estate of James Campbell Muriel M. Flanders GE Capital Hawaii, Inc. The Harry & Jeanette Weinberg Foundation, Inc. Hawaiian Electric Co., Inc. HE' Charitable Foundation Jeannette W. Howard Thyrza P. MacNaughton Adrian P Ohlmcyer Patricia M. Wallace RLT The Queen Emma Foundation Robert F. Lange Foundation Robert F. Lange Foundation Robert F. Lange Foundation Robert F. Lange Foundation Robert F. Lange Foundation Robert F. Lange Foundation Don H. Smith Teresa F. Hughes Trust Teresa F, Hughes Trust William K. H. Mau Foundation Address Lines 410 Atkinson Drive c/o Hawaii Community Fdn. 900 Fort Street Mall, #1300 1434 Punahou Street #409 1080 S. Beretania St., #1201 516 Grant Way 1001 Kamokila Blvd. 835 Kealaolu Avenue 745 Fort St.Mall, 18th Floor 3660 Waialae Ave., Suite 400 900 Richards Street P.0, Box 730 1717 Mott -Smith Drive #2808 3068 La Pietra Circle 10880 Wilshire Blvd., #920 c/o Stephen M. Franklin 773 Pahumele Place 615 Piikoi Street, Ste. 701 Pacific Century Trust P. 0. Box 3170 Pacific Century Trust P. O. Box 3170 Pacific Century Trust P. 0. Box 3170 Pacific Century Trust P. 0. Box 3170 Pacific Century Trust P. 0. Box 3170 Pacific Century Trust P. O. Box 3170 P. 0. Box 548 c/o Hawaii Community Fdn. 900 Fort Street Mall, #1300 c/o Hawaii Community Fdn. 900 Fort Street Mall, #1300 2270 Kalakaua Avenue '11800 City State Zip Gift Date Honolulu HI 96814-4722 10/1/97 Honolulu 1-11 96813 6/26/98 Honolulu 1-11 96822 12/ 2/97 Honolulu HI 96814 11/18/97 4/23/98 Honolulu HI 96819 12/17/97 Kapolei HI 96707 2/20/98 Honolulu HI 96816 -5414 12/9/97 Honolulu HI 96813 1214/97 Honolulu HI 96816 -3260 4/23/98 Honolulu 141 96813 11/13/97 Honolulu 1-11 96808 -0730 5/28/98 Honolulu HI 96822 4/16/98 Honolulu HI 96815 5/26/98 Los Angeles CA 90024 7/21/97 Kailua HI 96734 12/29/97 Gift Amount 12365.00 5000.00 10000.00 5000.00 18835.00 5000.00 47000.00 15000.00 6000.00 50000 00 9105.00 11000.00 10000.00 10199.13 5000.00 24205.20 Honolulu HI 96814 7/7/97 123563.40 Honolulu HI 96802 -3170 7/10/97 35000,00 Honolulu HI 96802 -3170 9/15/97 35000.00 Honolulu 1-11 96802 -3170 12/23/97 30000.00 Honolulu 141 96802 -3170 12/23/97 15000.00 Honolulu HI 96802 -3170 2/3/98 62500.00 Honolulu HI 96802 -3170 5/4/98 62500.00 • Waialua HI 96791 2/17/98 10000.00 Honolulu HI 96813 10/31/97 7125.00 Honolulu 1-11 96813 5/14/98 7125.00 Honolulu 111 96815 6/15/98 5000.00 636,522.73 CHILD AND FAMILY SERVICO FORM 990, PART I - EXCLUDED CONTRIBUTIONS • 99- 0073483 DESCRIPTION AMOUNT ANNUAL MEETING 775. CHILD'S PLAY GOLF TOURNAMENT 105,570. HAWAII FAMILY OF THE YEAR 49,672. GUILD CHECKING 520. JAYCEE BOWL OFF - 925. A TOUCH OF ART 3,500. GUILD COOKBOOK 16,434. TOTAL 177,396. STATEMENT 2 52T016 1061 05/06/99 13:32:53 V707 CH11648 -1000 16 • FORM 990, PART I - SPECIAL FUNDRAISING EVENTS AND ACTIVITIES DESCRIPTION ANNUAL MEETING CHILD'S PLAY GOLF TOURNAMENT HAWAII FAMILY OF THE YEAR GUILD CHECKING JAYCEE BOWL OFF A TOUCH OF ART GUILD COOKBOOK SPSLNX 2 000 52T018 1061 05/06/99 13:32:53 V707 CHI1648 -1000 GROSS DIRECT NET REVENUE EXPENSES INCOME 1,243. 30,888. 21,783. 10,956. uu UU /J4a3 9,438. - 8,195. 2,767. 28,121. 35,751. - 13,968, • 2,738. - 2,738. 315. -315. 3,356. - 3,356. 566. 10,390. 65,221. - 65,221. TOTALS 64,870. 120,152. - 55,282. • 17 STATEMENT 3 ,. CHILD AND FAMILY SERVIC• FORM 990, PART I - PAYMENTS TO AFFILIATES • 99- 0073483 DESCRIPTION AMOUNT FAMILY SERVICE AMERICA /CWLA FEES 19,709. TOTAL 52T0113 1061 05/06/99 13:32:53 V707 CH11648 -1000 18 19,709. STATEMENT 4 CHILD AND FAMILY SERVIC FORM 990, PART I - OTHER INCREASES IN FUND BALANCES UNREALIZED GAIN ON INVESTMENTS TOTAL • DESCRIPTION AMOUNT 52T016 1061 05/06/99 14:56:55 V707 0111648 -1000 78,959. 78,959. 99- 0073483 STATEMENT 5 19 FORM 990, PART II — OTHER EXPENSES DESCRIPTION INSURANCE PROFESSIONAL FEES MEMBERSHIP DEVELOPMENT /FUNDRAISING MISCELLANEOUS CONTRACT EQUIPMENT PURCHASE ADMINISTRATIVE BUDGET SUPPORT TOTALS PROGRAM MANAGEMENT TOTAL SERVICES AND GENERAL FUNDRAISING 149,286, 1,025,052. 9,616. 1,864. 84,621. 105,635. — 54,634. 1,321,440. s "" % 20 " 52T018 1061 05/06/99 13:32:53 V707 CHI 1648 -1000 139,098. 843,457. 6,577. 336. 50,273. 105,635. 1,145,376. 8,424. 1,764. 159,504. 22,091. 2,884. 155. 754. 7� 31,989. 2,3 — 47,327. — 7,307. 156,228. 19,836. 20 STATEMENT 6 CHILD AND FAMILY SERVI FORM 990, PART IV - INVESTMENTS - SECURITIES DESCRIPTION INVESTMENT IN MISC SECURITIES INVESTMENT IN U.S. TREASURIES TOTALS BEGINNING BOOK VALUE 1,093,259. 389,226. • 52T01B 1061 05/06/99 13:32:53 V707 CH11648-1000 ENDING BOOK VALUE 99- 0073483' 711,916. 373,648. 1,482,485. 1,085,564. STATEMENT 7 21 CHILD AND FAMILY SERVIC• FORM 990, PART IV - OTHER ASSETS DESCRIPTION SECURITY DEPOSITS ACCRUED RECEIVABLES- RETIREMENT OTHER ASSETS TOTALS BEGINNING BOOK VALUE 57,721. 342,530. • ENDING BOOK VALUE 99- 0073483 56,464. 342,530. 10,665. 400,251. 409,659. STATEMENT 8 52T018 1061 05/06/99 13:32:53 V707 CH11648 -1000 22 CHILD AND FAMILY SERVIC• FORM 990, PART IV - OTHER LIABILITIES DESCRIPTION • .ENDING BOOK VALUE TRUST LIABILITIES 4,838. DUE TO AFFILIATES 23,146. TOTALS 27,984. 4 ) 99- 0073483 STATEMENT 9 52T016 1061 05/06/99 13:32:53 V707 CH11648 -1000 23 CHILD AND FAMILY SERVIC911, FORM 990, PART IV -A - OTHER REVENUE ON BOOKS BUT NOT ON RETURN DESCRIPTION COST OF GOODS SOLD DIRECT FUNDRAISING EXPENSES CRT REVENUE TOTAL • AMOUNT 99- 0073483 3,897. 120,152. 7,277. 131,326. 52T01B 1061 05/06/99. 13:32:53 V707 CH11648 -1000 24 STATEMENT 10 CH. ILD AND FAMILY SERVICE 99- 0073483 ' • FORM 990, PART IV -A - OTP REVENUE ON RETURN BUT NOT ON BOOKS DESCRIPTION AMOUNT LOSS ON DISPOSAL OF ASSET - 4,139. TOTAL -4,139. STATEMENT 11 52T018 1061 05/06/99 13:32:53 V707 CH11648 -1000 25 • FORM 990, PART IV -B - OTHER EXPENSES ON BOOKS BUT NOT ON RETURN CHILD AND FAMILY SERVIC DESCRIPTION AMOUNT COST OF GOODS SOLD DIRECT FUNDRAISING EXPENSES LOSS ON DISPOSAL OF ASSET TOTAL 99- 0073483' 3,897. 120,152. 4,139. 128,188. STATEMENT 12 52T018 1061 05/06/99 13:32 :53 V707 CH11648 -1000 26 LniLu Alvu tAMILY SERVICE FORM 990, PART V - LIST OF OFFICERS, DIRECTORS, AND TRUSTEES NAME AND ADDRESS ROBIN WELCH 2064 MAUNA PLACE HONOLULU, HI 96822 SEE ATTACHED TITLE AND CONTRIBUTIONS TIME DEVOTED TO EMPLOYEE TO POSITION COMPENSATION BENEFIT PLANS PRES & CEO FULL TIME 86,577. GRAND TOTALS 86,577. s "" %30 " 52T018 1061 05/06/99 13:32:53 V707 CH11648 -1000 99- 0073483 EXPENSE ACCT AND OTHER ALLOWANCES 2,997. NONE • 2,997. NONE 27 STATEMENT 1n 1 . AH SAM, Geri Consultant 649 Pio Drive Wailuku, HI 96793 CHILD & FAMILY SERVICE BOARD OF DIRECTORS 1998 242 -8149 2 . 'BRADEN, Albert "Bert' (Assistant Treasurer) 739 -5800 Vice President 739 -5661 FAX Marketing Connections 4747 IClauea, Suite 210 Honolulu, HI 96818 3. EDWARDS, Barry 737 -2100 Attorney 7324499 FAX 1431 Allencastre Street Honolulu, HI 96816 4. FULLER, Lany Consultant 1888 Hale Koa Drive Honolulu, HI 96821 732 -2800 5. GUERRERO, Anthony, Jr. Tony" 525-6344 Executive Vice President 525-6345 (Bemice Fujiwara) First Hawaiian Bank 533 -7844 FAX 1132 Bishop Street P.O. Box 3200 Honolulu, HI 96847 6. HALLONOUIST, Fran Executive Vice President/CEO Kapiolani Medical Center 1319 Punahou Street, 1st Floor Honolulu, HI 96826 983 -8274 (Norma Cabagbag) 983-8086 FAX 7. KUIOKA, Alton 537 -8768 Executive Vice President 521 -7602 FAX Bank of Hawaii 537 -8739 (Sharlene Saito) 130 Merchant Street, Bancorp Tower, 22nd Floor P.O. Box 2900 Honolulu, HI 96846 8. KULJIS, Barbara Community Volunteer 602 Launa Aloha Place Kailua, HI 96734 Rev. August 5, 1998 254 -1273 254 -5864 FAX STATEMENT 13 9. LUM, Lori (Secretary) President Lori Lum & Associates 98 -1008 Piku Place Aiea, HI 96701 Hawai Attractions Association 815 Pikoi, Suite 1812 Honolulu, HI 96814 10. NAKAMOTO, Arlene Executive Vice President, Sales and Marketing American Savings Bank 915 Fort Street, 5th Floor Honolulu, Hl 96813 11. 'NG PACK, Nicholas *Nick" (1st Vice Chair) President Milici Valenti Ng Pack 999 Bishop Street, 24th Floor Honolulu HI 96813 12. OLIVER. Bradley "Brad' Senior Vice President Seabury and Smith 1099 Alakea Street, 22nd Floor PO Box 38 Honolulu, HI 96810 13. PETERSON, Kim Senior Vice President C. Brewer and Company, Limited Corner of Fort Street Mall & Queen Street, 2nd Floor P.O. Box 1826 Honolulu, HI 96805 1 4. ROBERTSON, Gregg (2nd Vice Chair) President Cadinha & Co. 900 Fort Street Mall Suite 1240 Honolulu HI 96813 1 5. 'SHIBUYA, Joanie (Treasurer) Investment Manager HMSA P.O. Box 860 Honolulu, HI 96808 -0860 486 -2132 290-4938 (pager) 486 -2132 FAX 596 -7733 596 -2277 FAX 539 -7223 539 -7239 FAX 536-0881 ext 269 529 -6211 Juli Price 529 -6245 FAX Ro' eptionist: Jenny 544 -0011 (Direct Une) 531 -4211 (General Une) 521 -5892 FAX (808) 969 -8050 (808) 969 -8150 FAX 523 -9488 (Chantel) 526 -9725 FAX 948 -5312 948 -6879 FAX Rev. August 5, 1998 STATEMENT 13 (Cont id) • • 16. WINEGAR, Cynthia "Cindy" 5444300 Partner 544 -8399 FAX Watanabe Ing & Kawashima 999 Bishop Street, 23rd Floor Honolulu, I-1196813 17. "YONAMINE, Paul (Chair) Managing Partner KPMG Peat Marwick 1001 Bishop Street, Pauahi Tower, 21st Floor P.O. 8ox4150 Honolulu, HI 96812 -4150 18. YOSHIDA, Stephen Executive Vice President Grace Pacific Corporation 99 -1300 Halawa Valley Street, Aiea, HI P.O. Box 78 Honolulu, HI 96810 19. ZANDER, Glenn President and CEO Aloha Airlines, Inc. 371 Aokea Street, Honolulu, HI P.O. Box 30028 Honolulu, H1 96820 'Officers, CFS Board of Directors EX -OFFICIO MEMBERS Guild Chair 20. RAUTIO, Anne 810 Moaniala Street Honolulu, H1 96821 President & CEO 21. MARULLO, Geri President & CEO Child & Family Service 200 N Vineyard Blvd, Bldg B Honolulu, HI 96817 541 -9240 (Jane Maeda) 541 -9321 FAX 487 -7916 (Sandy Purdy) 486 -8025 FAX 836-4210 (Ann Tang) 833 -3100 (FAX) 377 -8887 377 -8855 FAX 681 -1418 (Lucy Hood) 681 -5280, 681 -1449 FAX 988.6383 HOME/FAX Except as noted, all officers and directors are part-time volunteers. As such, they do not receive any compensation, contributions to employee benefit plans, or expense account allowances. 3 Rev August 5, 1998 STATUflT 13 (Cont d) CHILD AND FAMILY SERVICE", SCHEDULE A, PART III - EXPLANATION FOR LINE 2D SEE FORM 990, PART V • 99- 0073483 STATEMENT 14 52T018 1061 05/06/99 13:32:53 V707 CH11648 -1000 28 AMnatlans Family Service Ameres Ovid Welfare league of America Alone United Way Unites Way of Kauai Hawai Isiana United Way • • a IL FS 404. Since 1899 Aararra • Why We're Here "To aid in the alleviation of human distress to serve in preventing social disorganization resulting from the inability of individuals and families to . adjust themselves to their social or economic circumstances or to the broader aspects of the community life to care for children requiring the cammunity's interest, such care to be provided either in their own homes or in foster families or institutions to protect children from cruelty and abuse to assist in reducing juvenile delinquency "a stimulate greater interest in good standards far the training and guidance of children Po work directly with other persons or agencies so that petiole requiring the community's interest may obtain the form of services of most value to them to aid in initiating and advancing social legislation re undertake or aid the establishment, development and maintenance of surveys, demonstration projects, programs and courses of study designed to further an understanding of social problems and to further in all other practicable ways the welfare of people to the end that they may become useful members of society." (1941 Charter of Incorporation) STATEMENT 15 • • • r CHILD AND FAMILY SERVICE 99- 0073483 FORM 990 PART III STATFMFNT OF PROGRAM SFRVICE ACCOMPI ISHMFNTS Individuals Grants 8 Served Expenses Allocations Total PROTECTION OF CHILDREN -- Home visits, support groups, and information relating to child care and development. Clinical supportive counseling for victims of child 4,844 7,805.968 0 7,805,968 abuse to prevent further abuse 'Time out" services for parents of infants and toddlers in a safe. nurturing environment. Child and adolescent mental health services. PROTECTION OF ADULTS — Safe, nurturing shelters where victims of domestic violence can heal, receive counseling and referral services, make decisions and plan for the future. Anger management classes for men and classes for women to break the cycle of domestic violence. GROUP HOMES — Licensed long -term residential care and therapy for teens, ages .12 to 17. who have not experienced sucessful foster care and /or are unable to live at home due to abuse or other family problems. Nurturing, structured homes where emotionally troubled youth receive intensive, long -term residential treatment by professional staff. 6,213 1,468,271 1,468.271 130 680,419 680,419 SPECIAL EDUCATION — A co -ed altemative school, licensed by the Department of 677 307,915 307,915 Education, providing education and therapy for alienated youth. OUT- PATIENT REHABILITATION — Crisis intervention, emergency shelter for the elderly, 2,335 802.967 802,967 elder abuse prevention education, caregiver respite and health maintenance groups. CULTURAL TRANSITION FACILITATION — Bilingual social service and employment 882 276,854 276,854 assistance to help families become independent and self - sufficient. COUNSELING — Clinical counseling for the general public on employment, marital, 1,038 265,658 265,658 parent - child, social and personal problems. ADOPTION — Helping children in need of permanent homes by recruiting and assessing 456 199,940 199,940 quality, loving families. EMPLOYEE ASSISTANCE — Consultation and training services for management and 4,640 395,166 395,166 counseling services for employees to help prevent declining productivity due to personal and family problems. KAUAI — General counseling. Hawaii employee assistance program. 4,641 62,159 62,159 BIG ISLAND -- Adoption. Hawaii employee assistance program. 1,135 51,445 51,445 MAUI -- Adoption. Hawaii employee assistance program 1,199 43,328 43.328 MANAGEMENT SERVICES- Financial guidance to other nonprofit 135.163 135.163 agencies that provide social and community services. TOTALS 12,495,253 0 12,495.253 STATEMENT 16 CHILD AND FAMILY S•CE • 99- 0073483 Chid and Family Service, a non - profit, non - sectarian member agency of Aloha. Kauai, and Hawaii Island United Way, has provided social services to Hawaii residents since 1899. It is the only agency in Hawaii that is accredited by the Council on Accreditation of Services for Families and Children (COA), and is a member of Family Service America and Child Welfare League of America, both national standard setting organizations. The agency provides a multi- social service delivery system throughout Oahu, Kauai, Maul and the island of Hawaii, meeting the needs of people from all ethnlcities, ages, sex, sexual preferences, religious. socioeconomic circumstances, and physical conditions. Services are provided by professional and paraprofessional staff. Agency programs Include prevention and treatment of abuse and neglect within the family unit; respite day care for high risk families; residential group homes for youth; emergency shelters for children and youth; protective shelters for victims of spouse abuse; group services for abusers and victims of domestic violence; alternative education for alienated adolescents; intrafamiliai sex abuse treatment; school counseling; adoption services; case management and employment services for refugees and immigrants; service to the elderly; prevention, education and case management for pregnant and parenting teens; and employee assistance programs for business and industry. This comprehensive array of services addresses the needs of people of all ages and from all walks and stages of life. Recipients are determined to be qualified for service and assistance through case studies, personal situations, requests from other agencies, referrals from state government and personal income. STATEMENT 17 Child and Family Service • • Schedule of Gains and Losses on Sales of Securities FY98 - 711/97-6/30/98 Description 100 Shares of AES Corp 100 Shares of AT&T Corp 100 Shares of AT&T Corp 400 Shares of Abbott Laboratones 100 Shares of Allied-Signal Inc 100 Shares of Allied-Signal Inc 100 Shares of Baxter Intl Inc 100 Shares of Baxter Intl Inc 50 Shares of Bristol Myers Squibb Co 100 Shares of Cigna Corp 100 Shares of Cisco 300 Shares of Compaq Computer Corp 250 Shares of Consolidated Stores Corp 200 Shares of Costco Companies Inc. Conannn 100 Shares of Exxon Corp 200 Shares of Federal National Mortgage Assn 100 Shares of Federal National Mortgage Assn 150 Shares of General Electric Co 50 Shares of General Electric Co 50 Shares of General Re Corp 100 Shares of Gillette Co 300 Shares of Guidant Corp 100 Shares of Guidant Corp 150 Shares of Hewlett-Packard Co 50 Shares of Hewlett-Packard Co 100 Shares of Hewlett-Packard Co 100 Shares of Intel Corp 150 Shares of Intel Corp 150 Shares of Jefferson Pilot Corp 100 Shares of Johnson & Johnson 200 Shares of Kimberly Clark Corp 200 Shares of LSI Logic Corp 100 Shares of Microsoft Corp 100 Shares of Mobil Corp 50 Shares of Monsanto Co 150 Shares of Monsanto Co 200 Shares of Motorola Inc 100 Shares of Motorola Inc 100 Shares of NaeonsBank Corp 200 Shares of Nike Inc CL B 100 Shares of Phelps Dodge Corp 100 Shares of Philip Moms Companies Inc 200 Shares of Philip Moms Companies Inc 50 Shares of Procter & Gamble co 250 Shares of Royal Dutch Petroleum NY Shares 300 Shares of Sara Lee Corp 30 Shares of Solutia Inc 100 Shares of Texaco Inc 100 Shares of Texaco Inc 100 Shares of Union Planters Corp 100 Shares of United Technologies Corp Total Net Galn /Loss Date Date Cost Acquired Sold Proceeds Basis Gain 02/12/96 06/08/98 4.867.33 4,27250 594.83 04/21/94 06/08/96 6,15479 3,745.92 2,40587 04/21/94 06/18/98 6,167.29 3,745.92 2,421.37 06/02/94 06/08/98 14 792 50 6 000 00 8.79250 11/15/94 12119/97 3,507.38 1,711,25 1.796.13 11/15/94 04/29/98 4,339.38 1,711.25 2.628.13 09/23/97 03/26/98 5,858.81 5,490.00 368.81 09/23/97 04/08/98 5,590.27 5,490.00 100.27 11/14/96 06/08/98 5,579.81 2,757.50 2,822.31 11/14/96 06/08/96 6,986.01 4,555.83 2,430.18 11/14/96 06/08/96 7,737.24 4,591.67 3,145.57 03/17/98 06/08/98 8,581.96 7,158.75 1,423.21 03/03/98 08/08/98 8,745.33 9.841.85 12/04/97 04/08/98 10,962.13 8,475.00 2,487.13 11/14/96 06/08/98 7,08601 4,515.00 2.571.01 06/08/98 12,479.58 4.590.00 7,889.58 08/16/98 5,998.54 2.295.00 3,703.54 06/08/98 12.645.20 4,273.13 8,372.07 08/18/98 4,242.35 1,424.37 2,817.98 11/14/96 06/16/98 10.99213 7.890.00 3.10213 11/14/98 08/13/97 8.96970 7,45250 1,517.20 12/19/97 03/03/98 21,568.23 17,100.00 4,468.23 12/08/97 04/08/98 7,571.56 5,627.50 2,161.56 08/19/97 9,588.42 7,250.00 2,338.42 02/19/98 3,220.04 1,720.00 1,500.04 05/14/98 7,010.51 3,440.00 3,570.51 12/19/97 6,987.26 1,551.58 5,435.70 02/08/98 13,049,56 2 327 35 10,722.21 03/11 /98 06/08/98 8.848,45 8,554.07 294.38 06/08 /98 7,061.01 3,107.50 3 953 51 11/14/96 06/08/98 9,954.66 9.555.00 399.66 09/25/97 12/19 /97 4,032.36 6,542.50 02/06 /98 15,719.43 4,265.00 11,454.43 06/08 /98 7,748.49 4,178.75 3.56974 11/14/96 08/13 /97 2,307.42 2,057.50 249.92 11/14/96 10/30 /97 6,147.92 5,644.75 503.17 08/08 /98 10,342.15 14,657.50 07/21/97 06/16 /98 4,942.33 6,702,50 11/14/96 06/09 /98 7,679.74 4.783.75 2,89599 11/14/96 02/12/98 7,957.23 10,955.00 11/14/96 12/19 /97 6,082.29 6,655.00 06/22/95 07/16 /97 4,251.10 2,550.83 1,700 27 06/22/95 07/18 /97 8,244.72 5,101.67 3,14305 11/14/96 06/08 /98 4.379.85 2,660.63 1,719.22 03/06 /98 13,541.92 7.039.06 6,502.86 11/14/96 08/13/97 12,494.58 11,992.50 502.08 10/17 /97 646.85 527.75 119.10 11/14/96 03/06 /98 5,707.16 4.902.50 804.66 11/14/96 06/08/98 5,79855 4,902.50 896.05 03/18/98 06/08 /98 5,79230 6,273.75 06/08/98 18,304 38 7,342.50 10.961.88 loss 1,096.52 2.510.14 4,315.35 1,780.17 2,997.77 572.71 481.45 141,259.46 13,734.11 127,525.35 STATEMIT 18 • Child & Family Service • Gains and losses on disposal of property July 1, 1997 to June 30,1998 Date Acquired Parr Sold Sales Proceeds_ Cost bads Gain Lois 1984 van 02/93 10/97 1,500.00 1,500.00 1,500.00 1985 Plymouth van 11/95 6/97 150.00 6,025.00 1,858.30 J. Sakamoto property (held in trust) 10/21196 8/19/97 11,485.70 13,690.00 3,781.13 Net Loss 4,139.43 STATEMENT 19 • CLIENT ASSISTANCE DOCUMENT AUTHENTICATION WEEKLY FOOD ALLOWANCE HOUSEHOLD SUPPLIES INCENTIVE ALLOWANCE PROGRAM ACTIVITIES FOSTER PARENT STIPEND FOSTER ROOM 4 BOARD PAYMENTS • • 130,875.98 12,618.88 45,476.46 15,488.45 7,522.34 28,412.43 86,541.18 32,902.92 359,838.64 STATEMENT 20 Please Type or Print 2758 (Rev. June 1998) Department of the Treasury internal Revenue Samna Please type or print. File the original and one copy by the due date for filing your return. See instructions. Aation for Extension of Time Tile Certain Excise, Income, Information, and Other Retums Name CHILD AND FAMILY SERVICE ► File a separate application for each return. Number, street, and room or suite no. (or P.O. box no. x mail is not delivered to street address) 200 N. VINEYARD BLVD., SUITE 20 City, town or post office, stale, and ZIP code. For a foreign address, see instructions. HONOLULU, HI 96817 Director Number, street, and room or suite no. (or P O. box no. d mail is not delivered to street address) 1132 BISHOP STREET, SUITE 1200 City, town, or post oltice, stale, and ZIP code. For a foreign address, see instructions. HONOLULU, HI 96813 -2870 For Paperwork Reduction Act Notice, see back of torn. ISA STF FED4883F 8y OMB No. 1545-0148 Employer identification number 99- 0073983 Note: Corporate income tax retum filers must use Form 7004 to request an extension of time to file. Partnerships, REM(Cs, and trusts must use Form 8736 to request an extension of time to fife Form 1065, 1066, or 1041. 1 I request an extension of time until 5/15 , 1999 to file (check only one): ❑ Font 706 -GS(D) ❑ Form 996T (sec. 401(a) or 408(a) trust) ❑ Form 1120 -NO (sec. 4951 taxes) ❑ Form 8612 ❑ Form 706-G5(T) ❑ Form 9967 (trust other than above) ❑ Form 3520 -A ❑ Form 8613 Form 990 or 990-EZ ❑ Form 1041 (estate) (see instructions) ❑ Form 4720 ❑ Form 8725 ❑ Form 990.81. ❑ Fomt 1041 -A ❑ Form 5227 ❑ Form 8804 ❑ Form 990-PF ❑ Form 1042 ❑ Fonn 6069 ❑ Form 8831 If the organization does not have an office or place of business in the United States, check this box 10 El 2a For calendar year or other tax year beginning 7/01 , 1997 and ending 6/30 1998 b If this tax year is for less than 12 months, check reason: ❑ Initial retum ❑ Final return ❑ Change in accounting period 3 Has an extension of time to file been previously granted for this tax year? © Yes ❑ No 4 State in detail why you need the extension ADDITIONAL TIME IS REQUIRED TO GATHER THE INFORMATION NEEDED TO FILE A COMPLETE AND ACCURATE RETURN. - 5a If this form Is for Form 706- GS(D), 706- GSM, 990-BL, 990 -PF, 990-7, 1041 (estate), 1042, 1120 -ND, 4720, 6069, 8612, 8613, 8725, 8804, or 8831, enter the tentative tax, less any nonrefundable credits. See instructions. • $ NONE b If this form is for Form 990 -PF, 990-7 1041 (estate), 1042, or 8804, enter any refundable credits and estimated tax payments made. Include any prior year overpayment allowed as a credit $ NONE c Balance due. Subtract line 5b from line 5a. Include your payment with this form, or deposit with FTD coupon if required. See instructions $ NONE Signature and Verification Under penalties of perjury, l declare that I have examined this form, including accompanying schedules and statements, and to the best of my km: Wedge and belief, 6 is true, correct, and complete; and that 1 am authorized to prepare this form. Signature O. �`'" " \",a4. Title II- CPA Date► 2/10/99 FILE ORIGINAL AND ONE COPY. The IRS will show below whether or not your application is approved and will retum the copy. Notice t /applicant — To Be Completed by the IRS Q e HAVE approved your application. Please attach this form to your return. ❑ We lj1AVE'NOTFapprgved application. However, we have granted a 10 grade period from the later of the date shown below or the' duetdate_`af_youneturn (including any prior extensions). This grade period is considered to be a valid extension of time i o r glections otherwise reglffed to be made on a timely return Please attach this form to your return. t1Ta r our a U lication. ❑ We HAVE N After considering the reasons stated in item 4, we cannot grant your request �,'��. PP, 9 uest for an 9 Y q extens�tbn ot?tinf to file. We are: not granting the 10 -day grace period. &TENSION A ❑ We cannot consider your application because it was filed after the due date of the return for which an extension 1 f ac® ❑ Other, - v MAR 04 1999 buuur rate rt °gdt3n San, I If you want a copy of this form to be retumed to an address other than that shown above, please enter the address to which the copy should be se te nter Name DELOITTE & TOUCHE LLP, ATTN: LORI K.S. TAIRA Form 2758 (Rev. 6.98) • Form 2758 (Rev. June 1998) Department of the Treasury Internal Revenue Sanwa Please type or print File the original and one copy by the due date for filing your return. See instructions. City, town or post once, slate, and ZIP code. For a foreign address, see instructions. HONOLULU, HI 96817 Note: Corporate income tax retum filers must use Form 7004 to request an extension of time to file. Partnerships, REMICs, and trusts must use Form 8736 to request an extension of time to file Form 1065, 1066, or 1041. 1 I request an extension of time until FEB. 15 1999 to file (check only one): ❑ Form 706 -GS(D) ❑ Form 990-7 (sec. 401(a) or 408(a) trust) ❑ Form 1124440 (sec. 4951 taxes) 0 Form 8612 ❑ Form 706-GS(T) ❑ Form 990-7 (bust other than above) ❑ Form 3520-A ❑ Form 8613 Form 990 or 990-EZ ❑ Form 1041 (estate) (see instructions) ❑ Form 4720 ❑ Form 8725 ❑ Form 990-81. ❑ Form 1041 -A ❑ Form 5227 ❑ Form 8804 ❑ Form 990-PF ❑ Form 1042 ❑ Form 6069 ❑ Form 8831 If the organization does not have an office or place of business in the United States, check this box ■ ❑ 2a For calendar year or other tax year beginning JULY 1 , 1997 and ending JUNE 30 1998 , b If this tax year is for less than 12 months, check reason: ❑ Initial return ❑ Final return ❑ Change in accounting period 3 Has an extension of time to file been previously granted for this tax year? ❑Yes No 4 State in detail why you need the extension ADDITIONAL TIME IS REQUIRED TO GATHER THE INFORMATION NEEDED TO FILE A COMPLETE AND ACCURATE RETURN. 5a If this form is for Form 706- G5(0), 706- GS(T), 990 -BL, 990 -PF, 9947, 1041 (estate), 1042, 1120-NO, 4720, 6069, 8812. 8613, 8725, 8804, or 8831, enter the tentative tax, less any nonrefundable credits. See insbuctions. $ 0 b If this form is for Form 990 -PF, 990-T, 1041 (estate), 1042, or 8804, enter any refundable credits and estimated tax payments made. Include any prior year overpayment allowed as a credit $ 0 c Balance due. Subtract line 5b from line 5a. Include your payment with this form, or deposit with FTD coupon if required. See instructions $ 0 Signature and Verification Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my latareedge and belief, it is true otrect, and complete; and that I am authorized to prepare this fond. Signature lb / r � i�. '. " Tale* CPA Data. 10/30/98 FILE ORIGINAL A D ON OPY. The IRS I show below whether or not your application is approved and will retum the copy. Notice to Applicant — To Be Completed by the IRS e HAVE approved your application. Please attach this form to your return. ❑ We HAVE NOT approved your application. However, we have granted a 10 -day grade period from the later of the date shown below or the due date of your retum (including any prior extensions). This grade period is considered to be a valid extension of time for elections otherwise required to be made on a timely return. Please attach this form to your return. ❑ We HAVE NOT approved your application. After considering the reasons stated in item 4, we cannot grant your request for an extension of time to file. We are not granting the 10-day grace period. ❑ We cannot consider your application because it was filed after the due date of the retum for which an extension was requested. Please Type or Print Name CHILD AND FAMILY SERVICE Number, street, and room or suite no. (or P.O. box no. if mail is not delivered to street address) 200 N. VINEYARD BLVD., SUITE 20 ❑ Other. • • • • • • • • • • • • • • Director Ai/Dation for Extension of Time lele Certain Excise, Income, Information, and Other Retums For Paperwork Reduction Act Notice, see back of fore. ISA STF FED4663F ► File a separate application for each return. By: DELOITTE & TOUCHE LLP, ATTN: LORI K.S. TAIRA Number, street, and room or suite no. (or P.O. box no. If mail is not delivered to street address) 1132 BISHOP STREET, SUITE 1200 City, lawn, or post once, state, and ZIP code. For a foreign address, see instmctions. HONOLULU, HI 96813 -2870 OMB No.1545 -0149 Employer identification number 99 0073483 Nov 19 1998 Date If you want a copy of this form to be returned to an address other than that shown above, please enter the address$o yyyvhhich the copy.5hould be sent. Name ,i .aijGUmi v. Ct,lrhll OG en Service Ce to Form 2758 (Rev. 8-98) Deloitte & Touche May 26, 1993 Dear Mr. Li: DeleitttTouche Tolrnatsu International • • Mr. Fred Li Child and Family Services 200 N. Vineyard Boulevard, Suite 20 Honolulu, Hawaii 96817 RE: Tax exempr Status Under Section S01(c)(3) CHILD AND FAMILY SERV1CI. RECEIVED Suite 1200 33 JJ 3 plept6ne 18081543.0700 1132 Bishop Street recslmue:1808) 526-0225 Honolulu. Hawan 96813 -2870 A determination letter was issued by the Internal Revenue Service to Child and Family Services on April 13, 1945. This ietter states that your Organization is exempt from Federal income tax under the provisions of section 101(6) of the Internal Revenue Code of 1939, which was the current tax law when the determination letter was issued. Under section 101 of the Internal Revenue Code of 1939, tax- exempt status was granted to organizations which were organized and operated exclusively for charitable purposes. Accordingly, contributions made to these tax- exempt organizations were deductible by the donors in arriving at their taxable income in the manner and to the extent provided by section 23 of the Internal Revenue Code of 1939. I When the Internal Revenue Code of 1954 was enacted, section 101 of the internal Revenue Code of 1939 was replaced by section 501 of the Internal Revenue Code of 1954. Specifically, section 501(c)(3) of the Internal Revenue Code of 1954 provides an exemption for: Corporations, and any community chest, fund or foundation, organized and operated exclusively for religious, charitable. scientific, testing for public safety, literary, or educational purposes. or to foster national or international amateur sports competition (but only if no pan of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals... R ' OCT 2o1910 7 • CHILD AND Ek 1,11 %ins Dntr. In reply rein to: LO.2O ■ 7D Gentlemen: glyiffivecuyLfrau V u tYr17.y vatialgoarg Internal Revenue Service 1 *I5aabmgQow g E @ 22C A226 CHILD AND FAMILY SERVICE 1178 FORT 5T HONOLULU, HAWAII Rased on the information you recently submitted, we have classified you as an organization that Is not a private foundation as defined in section 509(a) of the Internal Revenue Code. Your classification is based on the assumption that your operations will be as stated in your notification. Any changes in your purposes, character, or method of operation must be reported to your District Director so he may consider the effect on your status. Sincerely yours, Chief. Rulings Section Exempt Organizations &anch i • FOAM M-0714 18 -701 ICONTINUOUSI 968 912X -Juno 190 Op-c• a. COMM =ION CN OF IWT ERMAL REVENUE .tln... .f ltd A m..Y•Y'6O O I.I.• 1.0.L'FITON IT:P :T:1 Child and Family Service (01 South Bcrotcnia Street Conolulu 10, Entail Contlement TREASURY DEPARTMENT WASHINGTON 25 nnyenor • ( nun A • ) 1 I 1 c ft 1J 194 It is the opinion of this office, based upon the evidence pre- sented, that you are exempt from Federal income tax under the provi- sions of section 101(6) cf the Internal Revonue Codo and correspond- ing provisions of prior revonue acts, as it is shown that you aro organized and operated exclusively for charitable purposes.'" Accordingly, you will not be required to file. returns of in- come unless you chance the character of your organization, the purposes for which•you were organized, or your method of operation. Any such changes should be reported immediately to the collector of internal revenue for your district in order that thoir effect upon your exempt status maybe detormined. Since any organization which is exempt fro= Federal income tax under the provisions of section 101 of tho Internal Revenue Codo also is exempt from the capital stock tax pursuant to tho express provisions of section 1201(a)(1) of the Internal Revenue Code. you will not be requirod to filo capital stock tax returns for future years so long as the exemption from income tax is effective. Furthermore, undor substantially identical authority contained in sections 1426 and 1607 of tho Codo and /or corresponding provi- sions of the Social Security Act, the employment tares imposed by such statutco are not applicable to remuneration for services per- formed in your enploy so long as you meot the conditions proscribed above for retention of an oxcmpt °tatus for ircc -o tax purposes. 912M -Juno 1940 • and Family Service. Child and . °sally Service. 2 Contributions made to you are deductible by the donors in arriv- ing at their taxable net income in the manner and to the extent pro- vided by section 23(o) and (q) of the Internal Revenue Code and cor- responding provisions of prior revenue acts. Bequests, legacies, devises or transfers, to or for your use are deductible in arriving tt the value of the net estates of a decedent for estate tax purposes in the manner and to the extent provided by sections 812(d) and E61(a)(3) of the Code and /or cor- responding provisions of prior revenue acts. Lifts of property to you aro deductible in computing net gifts for gift tax purposes in the manner and to the extent provided in section 1004(a)(2)(B) and )004(b)(2) and (3) of tho Code and /or corresponding provisions of prior revenue acts. The collector of internal revenue for your district is being advised of this action. By direction of the Commissioner. Respectfully. f 77 . ,c.t i an- Mgt ! Deputy Commissioner. I certify that this is a true copy of the "letter of exemption from Federal income tax" issued by the U.S. Department of Treasury and held in the possession of Child STATE OF ll :\UAil ) ss: CITY AND COUNTY OF HONOLULU,, Od this i. ' day of / — "T, 19 % before me personallyappeared known to me to he the person who executed the ic:r; of n;; c:, ti i ication and that - - did seine as a ft ce act and decd. 7 c 3 • // nI S 1.! Natary Public, Firsc_Judicial Circuit ♦ I[l�(1� State of Hawaii s t ; ACORD 4 �" " Xt. : ws. w < ..£ AF 'x Y34: • �..: +.` f e ' �:>:.k:, PRODUCER (808)537 - 2564 FAX (808),:21 - 2832 M onarch Insurance Services, Inc. 800 5, King Street, Suite 300 Honolulu, HI 96813 ttu, EXt: INSURED Chi 1 d and Family Service and CFS Real Property, Inc. 91 -1841 Fort Weaver Road Ewa Beach, HI 96706 `° ' • u.'! :, ,;. ),S l z' i i 4 THIS IS TO CERTIFY THAT THE POLICIES OP INSURANC.: U'STED BELOW HAVE INDICATED. NOTWITHSTANDING ANY REQUIREMENT. 1' :RM OR CONDITION OF CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE IA IURANCE AFFORDED EXCLUSIONS AND coNomoNs OF SUCH POLICIES. LM: TS SHOWN MAY HAVE co : TYPE OF INSURANCE . POLICY LTR: POLICY +UMBER �. a b ' . • & D , ,_, -- s J y Ant DATMIDD/YYI : s' a Y..:+vstr,.:s2s. 2.. E E (M i �«i 4 01/24/2000 : THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. COMPANIES AFFORDING COVERAGE COMPANY . _.. su ............. Com .................... .................. coM First Insurance Company mpusy PhiTadel Insurance to ............................. . COMPANY C COMPANY D � '4i te a. %:��L. ,`. I. �, J w. �' C i ' � BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, BEEN REDUCED BY PAID CLAIMS. EFFECTIVE POLICY EXPIRATION: LIMITS DATE MMRXWY) DATE MMIDdYr ', GENERAL LIABILITY ' X - COMMERCIAL GBJERAL LABILITY CLAIMS MADE . X ' OCCUR . PPG 164095 07/01/1999 OWNER'S S CONTRACTOR'S O R ' S PROT, ..., , GENERAL AGGREGAT f 3 000,000 PRODUCTS • • COMP /OP AGG • . f 3,000,000 PERSONAL L AOV INJURY ' f 10 07/01/2000 • • • • • • - • • . ... , 0 00 00 • -- :EACH OCCURRENCE : S 1,000,000 FIRE DAMAGE (Any on. rvN) . IS ... SO 000 MED EXP(Any one WW1) 'S 5,000 ALROMOBILELIAeMTY X !ANY AUTO :....... ALL OWNED AUTOS SCHEDULED AUTOS CU 6360602 ; 20/10/1999 HIRED AUTOS • NpN-0NINED AUTOS . ... • COMBINED SINGLE LIMIT • S • iGODLY AUURV S 10/10/2000: Anon/ ..... _ .... .....k...... 1,000,000 , (Per LwoulenG INJURY S 1,000,000 ' PROPERTY DAMAGE : f 1,000,000 GARAGE LABILITY ANY AUTO i � . .. : AUTO ONLY- EA ACCIDENT . S ' M EACH ACCIDENT' S AGGREGATE $ ... . EXCESS LIABILITY . UMBRELLA FORM OTHER THAN UMBRELLA FORM EACH OCCURRENCE , $ :AGGREGATE f . • • , WORKERS COMPENSATION AND 0.R EMPLOYERS' LIABILITY TORY UT3 ; : ...... EL 6AON CH ACCIDENT ; f (THE PROPRIETOR/ PARTNERSASIECuRVE .. WCL EL dBFAD'E- POLICY UNTO $ OFFICERS ARE. EXQ SEA .... E ... .......... ............. ....... .. • EL duEABE -EA EMPLOYEE S P Liability; Occurrence - 51,000,000 B : PPG 164095 :07/01/1999:07/01 /2000. Aggregate - 53,000,000 VESC$FTIQN OF OPERATIONSILOCATOONSIVEMICLES /SPECIAL ITEM': � rolect Name: Hawaii County NDnProfit Grants (FY2000 Additional Insured: County of Hawaii ' Department of .,. ... 3 CSn w rs O.il a e ' r a...... ,. ... 8 ..".,A. .`��.., tin :a County of Hawaii Department of Finance 25 Aupuni Street, Room 118 Hilo, HI 96720 -4252 , ,• ' ^, . r •, '. ;.. "` ., ". ` z m a a,s -01) Finance '., .:.. - �r°° SHOULD ANY EXPIATION DATE 30 GAYS uw s z _ is "R,g: €no+ '.i .�}° t r c � . �' w a .€x ��" r X R : �.i „'.'i OF TREASON/6 DESCRIBED POLICIES BE CANCELLED BEFORE ME THEREOF, THEIssuIND COMPANY WILL W6X)G0t MAIL WRITTEN NOTICE TO THE CERTIFICATE MOLDER NAMED TO TEE LEFT. )a(XXdirlfN70( /12ZMm ad. a H101 ' : PI.,'%' !l?`„ti '± u. - .. NfletYdaiX0300DROODOOODEUX10806288LIETelsOODCXXXXXXX AUTNORI%DREPRESENTATNE Mark o h v i„ i ' :'' 1 -24-2000 1:07PM FROM MONARCH INS 808 5212832 • P. 1 F Nonrefundable Filing Fee: SAIL '" Submit Original and One True Copy The undersigned, duly authorized officers of the corporation submitting these Articles of Amendment. certify as follows: The name of the corporation is: CHILD AND FAMILY SERVICE 2. The amendment adopted is attached. 3. If adoption of the amendment was by the members, complete the following: A. A meeting of the members was held on STATE OF HAWAII DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS Business Registration Division 1010 Richards Street Mating Address: P O. Box 40. Honolulu, Hawaii 96810 ARTICLES OF AMENDMENT (Section 4158 -38, Hawaii Revised Statutes) IMoonth oar Veen! A quorum was present at the meeting. and at least two - thirds of the members present at the meeting voted to adopt the amendment. OR B. -The- aRref4Hmettt -was adepte4by- the -w. ttea- eennsent of-e+I oi-the-members-of -the-eerporation-entetted - vole 4 If adoption of the amendment was by the board of directors. complete the following: A. A meeting of the directors was held on Witness our hands this 24 day or November (Month A quorum was present at the meeting. and a malonty el the directors in odice voted to adopt the amendment OR 8. The amendment was adopted by the written consent of all of the board of directors. 5 If the amendment was adopted by the board of directors, check only one of the following: ( J The corporation has no members OR ( J There are no members entitled to vote. We certify under the penalties of 4158 -158, Hawaii Revised Statutes, that we have read the above statements. and that the same are true and correct. LJh(S& 11 ' , ekst n T `t h•ro2( /fag 02 3 awe O.41 - Print Name a rodeo gkL'C ?. v'' (Signature o kart (See Reverse Side For Instructions) stcillh-U FEB 051993 DOMESTIC NONPROFIT Gemini Amendment NOVEMBER 24 1992 bey Veer) 19 92 (Signet .t - q os �• 4.. r Dept et Commerce & Consumer /CT Ins ca rt C. r 1 1 PANT �{ frype/Prrnt N 4 T a) re o�e SERVICE. • • EXHIBIT "A" Article 1 The name of the corporation shall be - CHILD AND FAMILY Article II The place and principal office of the corporation shall be at Honolulu, City and County of Honolulu, State of Hawaii. Article III The corporation shall be organized and operated for charitable, religious, educational, scientific and literary purposes within the meaning of Section 501(c)13) of the Internal Revenue Code of 1986 (I.R.C.), as the same now is or may from time to time be amended, and the objects and purposes of the corporation, and its powers in connection therewith, are as follows: (A) To aid in the alleviation of human distress in the State of Hawaii; to serve in preventing social disorganization resulting from the inability of individuals and families satisfactorily to adjust themselves to their social or economic circumstances or to the broader aspects of community life; to care for children requiring the community's interest, such care to be provided either in their own homes or in foster families or institutions; to protect children from cruelty and abuse; to assist in reducing juvenile delinquency; to stimulate greater interest in good standards for the training and guidance of children; to work either directly or by cooperation with other persons or agencies, as far as the resources of the corporation permit, that persons requiring the community's interest may obtain the form of services of most value to them; to aid in initiating and advancing social legislation; to undertake or aid the establishment, development and maintenance of surveys, demonstration projects, programs and courses of study designed to further an understanding of social problems, and to further in all other practicable ways the welfare of the people of Hawaii to the end that they may become useful members of society. 18) To receive and administer funds in furtherance of the objectives and purposes of the corporation, and to that end, in addition to, and not in limitation of, the general powers conferred by the laws of the State of Hawaii, to take and hold by bequest, devise, gift, grant, purchase, lease or otherwise, either absolutely or jointly with any other person, persons or corporation, any property, real, personal, tangible or intangible, or any undivided interest therein, without limitation as to amount or value, required for its purposes, to sell, convey or otherwise dispose of any such property and to invest, reinvest or deal with the principal or the income thereof in • • such manner as in the judgment of the board of directors will best promote its purposes, without limitations, except such limitations, if any, as may be contained in the instrument under which such property is received, this Charter of Incorporation or any laws applicable thereto: (C) To enter into, make, perform and carry out contracts of every kind for any corporate purpose, without limit as to amount, with any person, firm, association or corporation or other group or organization, including particularly contracts for the lending or borrowing of money and for the employment of administrators and investment or other counsel as the board of directors may deem necessary; to draw, make accept, endorse, discount, execute and issue promissory notes, warrants and other negotiable or transferable instruments, to issue bonds, debentures or other obligations for any of the objects or purposes of the corporation; and to secure the same by mortgages, pledges, deed of trust or otherwise; (D) In accordance with the laws of the State of Hawaii, made applicable to corporations formed thereunder, the corporation shall be entitled to and shall have power: (1) to have succession by its corporate name in perpetuity; (ii) to sue and be sued in any court; (iii) to make and use a common seal, and alter the same at its pleasure; (iv) to hold, purchase and convey such property as the purposes of the corporation shall require, without limit as to amount, and to mortgage, pledge and hypothecate the same to secure any debt of the corporation; (v) to appoint such subordinate officers and agents as the business of the corporation shall require; and (vi) to make bylaws not in conflict with law or this Charter of Incorporation; and (E) To exercise and possess any and all of the rights, privileges, powers and immunities which now or hereafter may be secured by law to nonprofit corporations and which are reasonably incidental to the fulfillment of the objects and purposes above set forth or to the exercise of any powers possessed by or granted to the corporation. Article IV In all events and under all circumstances, including but not limited to reorganization, dissolution, or amendment of the Charter of Incorporation of the corporation, (A) no substantial part of the activities of the corporation shall consist of carrying on propaganda, or otherwise attempting to influence legislation; nor shall it participate in, or intervene in (including the publishing or distributing of statements) any political campaign on behalf of any candidate for public office; nor shall it engage in any activities which are unlawful under the laws of the United States or of the State of Hawaii; nor shall it engage in any transaction or activity not permitted to be conducted or carried on by an organization exempt under Section 501(c)13) of the U.S. Internal Revenue Code and its Regulations as they now exist or as they may r • • hereafter be amended, or by an organization, contributions to which are deductible under Section 170(c)(2) of such Code and Regulations as they now exist or as they may hereafter be amended; (B) the corporation shall never be operated for the primary purpose of carrying on any trade or business for profit; and neither the whole nor any part or portion of the assets, income or earnings of the corporation shall be used, nor shall the corporation ever be organized or operated, for objects or purposes which are not exclusively charitable, religious, educational, scientific or literary, under the laws both of the United States and of the State of Hawaii; and (C) neither the whole nor any part or portion of the assets, income or earnings, current or accumulated, of the corporation shall ever be used for dividends or be otherwise withdrawn or distributed to or divided among any members, director or officer of the corporation or any donor, whether upon liquidation or dissolution of the corporation or otherwise; provided, further, that neither the whole nor any part or portion of such assets, income or earnings shall ever be used for, accrue to, or inure to the benefit of any private individual within the meaning of the tax exemption requirements of the laws both of the United States and of the State of Hawaii. Article V The corporation shall be a membership corporation. The corporation is not organized for profit and will not issue any stock. The bylaws shall provide the manner in which members of the corporation shall be admitted and expelled. Article VI There shall be a board of directors of the corporation of not less than fifteen (15) nor more than thirty -five (35) individuals. The direction and management of the affairs of the corporation and the control and distribution of its property shall be vested in the board of directors, subject, however, to the provisions of laws, this Charter and the bylaws. There may be an executive committee and such other committees as the board of directors or the bylaws may provide. Article VII The officers of the corporation, none of whom need be directors, shall consist of a Chairman of the Board, a Vice- Chairman of the Board, a President, a Vice President, a Secretary, a Treasurer and such other officers as may be authorized by the bylaws. • • Article VIII Bylaws of the corporation shall be adopted by the members of the corporation. The bylaws may be adopted, amended or repealed by a majority vote of the members of the corporation present and constituting a quorum at any meeting of the membership duly called and held, the notice of which shall have stated that a purpose of the meeting was to consider the adoption, amendment, or repeal of the bylaws. If such notice shall not have been given, then a two- thirds 12/3) majority shall be required. Article IX The property of the corporation shall alone be liable for the payment of its debts and liabilities and the private property of the members, directors and officers shall not be subject to the payment of corporate debts to any extent whatever. Article X In the event of liquidation or dissolution of the corporation, whether voluntarily or involuntarily or by operation by law, the remaining assets of the corporation shall be distributed to such organization or organizations as may then be exempt from income tax under Section 501(c)(3) of the U.S. Internal Revenue Code of 1986, as amended. Article XI This Charter of Indorporation shall be subject to amendment from time to time as provided by law, except that no such amendment shall be made which would change the objects and purposes of this corporation to include objects and purposes which would not be exclusively charitable, religious, educational, scientific or literary, or which would permit the net earnings of the corporation to inure to the benefit of any member, donor or private individual, or which would permit any transaction or activity not permitted to be conducted or carried on by an organization exempt under Section 501(c)(3) of the U.S. Internal Revenue Code and its Regulations as they now existor as they may hereafter be amended. t' • • Child and Family Service PYLAWS ARTICLE 1 PLACES - SEAL - FISCAL YEARS SECTION 1. Principal Office. The principal office of the corporation shall be maintained at such place in the State of Hawaii as the board of directors shall determine. SECTION 2. Place of Meetings. All meetings of the members and of the board of directors shall be held at the principal office of the corporation or at such other place as is stated in the call for the meeting. SECTION 3. Seal. The seal of the corporation shall be as follows: On the upper margin the name "Child and Family Service "; in the center the words "Incorporated 1941"; on the lower margin the words "Honolulu, Hawaii." SECTION 4. Fiscal Year. The fiscal year of the corporation shall be January 1st through December 31st, or as otherwise established by the board of directors. ARTICLE Il MEMBERS SECTION 1. Membershio. (a) The members of the Corporation shall consist of all persons admitted to membership by vote of the board of directors or under its rules and who pay a membership fee as determined by the board of directors. (b) There shall be a provision for different types of membership as may be determined by the board of directors. Dues for the different categories of membership shall be as determined by the board of directors and, except for existing Life Members and Honorary Members, members shall hold their membership for a period of one year at a time. (c) All members shall have the right to vote at meetings of the membership. Members shall be kept informed of the affairs of the corporation in such manner as may be prescribed by the board of directors, may participate in membership activities, and may attend the annual meeting of the corporation and any regular meeting of the board of directors. -2- (d) Honorary members shall be those persons who were Honorary Members as of July 1, 1955, and who may be elected by unanimous vote of the board of directors for outstanding service to the agency or to the field of child welfare or family casework. (e) Any member may be expelled for cause upon majority vote of the members on recommendation of board of directors at any annual or special meeting, if the notice of such meeting specifies such action as a purpose thereof. SECTION 2. Annual meeting. The annual meeting of the membership shall be held on such day in the first four months following the close of each fiscal year as the board of directors shall designate, or, if the board of directors shall not have designated such day by the end of the third month following the close of the fiscal year, then on such day as the Chairman shall designate. At the annual meeting the members shall fix the number of directors for the ensuing year, which number so fixed may be decreased or increased thereafter at any special meeting, shall elect the directors, shall admit or remove members, shall transact any general business which may be brought before the meeting, and may take any corporate action. SECTION 3. Special Meetinos. Special meetings of the members may be held at any time upon the call of the Chairman, or upon the written request of one - third (1/3) of the directors or ten percent (10 %) of the members. SECTION 4. Notice of Meetinos. A written notice of every meeting of the members, stating whether it is an annual or a special meeting, the authority for the call of the meeting, the place, day and hour thereof, and the purpose therefore shall be given by the Secretary or by the person or persons calling the meeting, at least three (3) days before the day set for such meeting. Such notice shall be given to each member in any of the following ways: (a) by leaving the same with the member personally, or (b) by leaving the same at the member's residence or usual place of business, or (cl by mailing it, postage prepaid, addressed to the member at the member's address as it appears on the books of the corporation, or (d) by publishing such notice in any newspaper or newspapers of general circulation in the county in which the principal office of the corporation is located, such notice to be published not less than two (2) times, on successive days, in the same newspaper or newspapers, the first publication thereof to be not less than three (3) days nor more than ten (10) days prior to the day assigned for the meeting. If notice is given pursuant to the provisions of this section, the failure of any member to receive actual notice of meeting shall in no way invalidate the meeting or any proceedings thereat. SECTION 5. Quorum. At any meeting of the members of which proper notice has been given, twenty -five (25) members, in person, shall constitute a quorum, and the concurring vote of a majority of the members constituting a quorum shall be valid and binding upon the corporation, except as otherwise provided by law or by these bylaws or by the Charter of Incorporation of the corporation. At any meeting of which proper notice has not been given, the presence of all of the members, in person, shall be required to constitute a quorum. SECTION 6. Voting. At every meeting of the members, each member shall be entitled to one (1) vote. Members may vote only in person. SECTION 7. Adiournment. Any meeting of the members, whether annual or special, may be adjourned from time to time, whether a quorum be present or not, without notice other than the announcement at the meeting. Such adjournment may be to such time and to such place as shall be determined by a majority vote of the members present. At any such adjourned meeting at which a quorum shall be present, any business may be transacted which might have been transacted by a quorum at the original meeting as originally called. ARTICLE III BOARD OF DIRECTORS - GOVERNING BODY SECTION 1. Membership. The board of directors shall consist of those directors as provided for under Section 2 of this Article. SECTION 2. Number of Directors. The number of elected directors of the corporation shaft be fixed by the members at each annual meeting and may be increased or decreased at any special meeting duly called and held for that purpose provided that the number of elected directors shall be fixed at not less than fifteen (15) nor more than thirty -five (35). The President shall be, ex officio, a member of the board of directors. Two board members shall be appointed by the board of directors of PATCh. All board members other than the two board members from PATCh shall be members of Child and Family Service. SECTION 3. Terms of Appointment. The elected members of the board of directors shall serve for a term of three (3) years after which a successor shall be elected by the members at their annual meeting. In the event that the number of elected directors on the board is changed, the change shall be made in such manner that the terms of approximately one -third of the elected members of the board of directors shall expire each year. No elected director shall be elected to serve for more than two consecutive three -year terms: provided that, in any case where a director is first elected to fill an unexpired term, said director may be re- elected for two full terms. Upon expiration of two full terms, a director shall not be re- elected to the board of directors until the annual meeting next following the annual meeting at which the director's second full term was completed. -3- • • SECTION 4. Vacancies. 2 • (a) Vacancies in the board of directors occasioned by the death, resignation or removal of any director or directors shall be filled by the vote of a majority of the remaining directors present at any meeting of the board of directors even though Tess than a quorum is present. In the event any director is absent from Honolulu or for any reason is temporarily disqualified or unable to act as a director, a substitute director to act in the interim maybe appointed by the vote of a majority of the remaining directors present at any meeting of the said board even though less than a quorum is present. (b) Any director of the corporation may resign at any time by giving written notice to the Chairman, or to the Secretary. Such resignation shall take effect at the time specified therein or, if no time be specified, then on delivery. Any member of the board who shall have been absent from three consecutive regular meetings of the board without reason satisfactory to the board shall be contacted immediately by the Chairman. He shall remind the member of the duties and responsibilities of board members of the corporation and solicit either the said member's reaffirmation of his intention to discharge faithfully his responsibilities or solicit the said member's resignation. If such reaffirmation has not been given prior to the subsequent regularly scheduled board meeting, such resignation shall be deemed conclusively to have occurred. SECTION 5. Nominating Committee. (a) There shall be a nominating committee of seven members, three of whom shall be directors and four of whom shall be elected by the board from the general membership. One director and two of the general members of the committee shall be elected not later than April 30th of each year by the board of directors to serve for two years and until their successors are elected. The seventh member of the committee shall be the Secretary of the board of directors. Vacancies in the committee shall be filled through appointment by the Chairman of the committee. Each year, subject to the advice and consent of the Board of Directors, the Chairman of the Board of Directors shall appoint the Chairman of the Nominating Committee. (b) It shall be the duty of the nominating committee annually to prepare a slate of nominees to be elected as directors for the succeeding year, to nominate an auditor, and, at the request of the board, to submit nominations to fill vacancies in the board, to make recommendations to the board of individuals to serve on the board of directors of PATCh. The nominating committee shall evaluate the services of the directors in connection with their eligibility for re- election, and shall search for new nominees and appraise their potentialities as board members. Not later than three (31 weeks in advance of the annual meeting of the corporation, a report of the committee's slate shall be mailed to all members. Additional nominations may be -4- • • made in writing by any member, seconded by five members. and filed with the chairman of the nominating committee not later than ten (10) days preceding the annual meeting. No nominations shall be made from the floor. SECTION 6. ,Annual Meeting. An annual meeting of the board of directors shall be held at the place of each annual meeting of the members and immediately following such meeting at which time the board of directors shall appoint the officers of the corporation for the ensuing year. SECTION 7. Regular Meeting. The board of directors may establish regular meetings to be held at such places and at such times as it may from time to time by vote determine, but not less than annually. When any such regular meeting or meetings shall be so determined, no further notice thereof shall be required. SECTION 8. Special Meetings. Special meetings of the board of directors may be called at any time by the Chairman, acting chairman or by the Secretary upon the written request of one -third (1/3) of the directors. SECTION 9. Notice of Meetinos. Except as otherwise provided, notice of each meeting of the directors of the corporation, stating the authority for the call of the meeting and the place, day and hour thereof, shall be given to each director by the Secretary or by the person or persons calling the meeting at least one (1) day before the date set for such meeting. Such notice shall be given to each director in any of the four ways specified in Section 4 of Article II thereof relating to notice of meeting of members, or by personal telephone call to the director. The failure of any director to receive actual notice of the meeting shall in no way invalidate the meeting or any proceedings thereat, if notice shall have been given as required by this section 9. The presence of any director at any meeting shall be the equivalent of a waiver of the requirement of giving notice of the meeting to such director. SECTION 10, Quorum. At any meeting of the board of directors of which proper notice has been given, the presence of seven (7) directors, in person, shall constitute a quorum. To be valid, any act or business must receive the approval of a majority of such quorum. Vacancies in the membership of the board shall not affect the validity of any action of the board, provided that a quorum is present at the meeting. SECTION 11. Adjournment. In the absence of a quorum at the date, time and place of meeting duly called, and at any meeting duly called and held, the presiding officer or a majority of the directors present may adjourn the meeting from time to time without further notice and may convene or reconvene the meeting when a quorum shall be present. -5- • • SECTION 12. Notice Unnecessary. If at any meeting of the board of directors, however called and wherever held, all of the directors shall be present or shall waive notice of such meeting by a writing filed with the records of the board of directors: or after any such meeting shall express consent to the holding of the meeting and all actions taken thereat by a writing on or filed with the records of the board of directors, then all actions taken at such meeting shall be legal and validly taken. SECTION 13. Actions Authorized Without Meetino. Any action which the board of directors may lawfully take at any meeting properly called and held may also be taken by action of all of the individual directors by their written assent thereto. Any action so taken shall be valid and effective from and after the filing with the Secretary or with an Assistant Secretary of written minutes or other instrument, signed by all of the directors, evidencing the action. SECTION 14. Powers. Subject to instructions by the members and to any limitations which may be set forth in the Charter of Incorporation or in these bylaws, the board of directors shall have full power to establish policies governing the corporation, to control and direct the business and affairs of the corporation, to establish an executive committee and such other committees as the board of directors may determine are necessary or appropriate to assist the board in discharging its responsibilities and to do and provide for any and every lawful act, whether in the ordinary course of the business of the corporation or otherwise. The members entitled to vote on corporate matters generally have the pcwer to take any action to consider and decide any matter which by law, the Charter of Incorporation, or these bylaws, is determinable by the board of directors. SECTION 15. eration. No member of the board of directors shall receive renumeration for serving as a director. ARTICLE IV OFFICERS SECTION 1. Anointment and Term. The officers of the corporation shall be a Chairman, a Vice Chairman, a President, Vice President, a Treasurer, and a Secretary. Except for the President, each of the officers shall be appointed at the annual meeting of the board of directors immediately following the annual meeting of the members of the corporation and shall hold office until the next annual meeting and until a successor shall be duly elected and qualified. The President shall be appointed by the board of directors for such term as shall be deemed appropriate. A majority of the officers shall be residents of the State of Hawaii. No person may hold more than one office. Except for the President, no officer shall hold the same office for more than five i5) consecutive terms. The three directors who serve on the -6- • nominating committee shall prepare the slate of officers to be submitted to the board of directors for election at the first meeting of the board following the annual membership meeting. Further nominations for officers may be made from the floor. SECTION 2. Subordinate Officers and_ Agents. The board of directors may appoint or employ such subordinate officers, including Assistant Treasurers and Assistant Secretaries, agents and employees as may be deemed proper, who shall hold their positions at the pleasure of the board of directors and who shall have such powers and duties as may be assigned to them by the board of directors. The authority to employ agents and employees and fix their power and duties may be delegated by the board of directors. Any officer of the corporation may also be a subordinate officer, agent or employee. • SECTION 3. Salaries. The salaries and compensation, if any, of all officers, subordinate officers, agents and employees shall be determined by the board of directors. The authority to determine the salaries and compensation of all officers (except that of the President and CEO), subordinate officers, agents and employees may be delegated by the board of directors. SECTION 4. Bonds. Any officer may be required by the board of directors to give a surety company bond for the faithful discharge of the officer's duties in such sum as the board of directors may require and such bond shall be deposited as the board may direct. ARTICLE V CHAIRMAN SECTION 1. powers and Duties. The Chairman shall preside at all meetings of the board of directors and shall have such other powers and performs such other duties as may be assigned by the board of directors. Subject to the control of the board of directors, the Chairman shall exercise general supervision and direction over the affairs of the corporation and shall have the right to inspect at all times any and all of the records, accounts and property of the corporation. ARTICLE VI VICE CHAIRMAN SECTION 1. Powers and Duties. The Vice Chairman shall assume and perform the duties of the Chairman in the absence or disability of the Chairman or whenever the office of the Chairman is vacant. The Vice Chairman shall have such -7 - • • • • powers and duties as may be given by law or in these bylaws and as may be assigned from time to time by the board of directors. ARTICLE VIA PRESIDENT SECTION 1. powers and Duties. The President shall, subject to the control of the board, perform such duties as may be assigned by the board of directors. The President shall serve as the Chief Executive Officer. ARTICLE VIII TREASURER SECTION 1. Powers and Duties. The Treasurer shall have the powers and perform the duties customarily incidental to the office and such other powers and duties as may be given elsewhere in these bylaws or as may be assigned from time to time by the board of directors. ARTICLE IX SECRETARY SECTION 1. Powers and Duties. The Secretary shall attend and keep the minutes of all meetings of the members of the corporation, and, when requested, shall attend and keep the minutes of meetings of the board of directors and of any committee, in books provided for that purpose. The secretary shall give all notices provided by these bylaws and shall have such powers and duties as may be incidental to the office of Secretary or elsewhere given by law or in these bylaws and as may be assigned from time to time by the board of directors. SECTION 2. Secretary Pro Terms. If the Secretary shall not be present at any meeting, the presiding officer shall appoint a Secretary pro tempore. The Secretary Pro Tem shall keep the minutes of such meeting and record them in the books provided for that purpose. ARTICLE X ADMINISTRATION SECTION 1. Chief Executive Officer. The Chief Executive Officer shall represent the board of directors in the management of the organization. This executive officer shall be given the necessary authority and responsibility to administer -8- • • the corporation in all its activities and services, subject to such direction as may be issued by the board of directors or by any of its committees to which it has delegated power for such action. The Chief Executive Officer shall act as the duly authorized representative of the board of directors in all matters in which the board of directors has not formally designated some other person to so act. The management of day -to- day activities may be delegated by the Chief Executive Officer to a qualified subordinates. SECTION 2. Authority and Resnonsibility of the Chief Executive Officer. The authority and responsibility of the Chief Executive Officer shall be delineated in the Chief Executive Officer's job description. The Chief Executive Officer shall advise the board of directors on the formation of policies and shall carry out all such policies established by the board of directors. The Chief Executive Officer shall develop and submit to the board of directors for approval, a plan of organization for the conduct of operations and shall also present to the board of directors, or its authorized committee, periodic reports reflecting the services and financial activities of the corporation and such special reports as may be required by the board of directors. Financial reports shall be submitted to the board of directors at feast quarterly. The Chief Executive Officer shall represent the organization in the community, and, to the extent feasible, secure community acceptance and support of the organization's programs and services. SECTION 3. performance Evaluation. Chief Executive Officer. The Executive Committee of the board of directors shall review the performance of the Chief Executive Officer annually. The review shall be based on criteria which is set forth in the Chief Executive Officer's job description, and which may be changed from time to time with the approval of the board of directors. ARTICLE X1 REMOVALS. VACANCIES AND ABSENCES SECTION 1. Removals. The board of directors may, at any time, remove from office or discharge from employment, any officer, subordinate officer, agent or employee appointed by it or by any person under authority delegated by it, except so far as such removal would be contrary to law. SECTION 2. Vacancies. If the office of any officer shall become vacant by reason of death, resignation, removal, disqualification or otherwise, the board of directors may appoint a successor who shall hold office for the unexpired term. SECTION 3. Absence of Treasurer or Secretary. In the Treasurer's absence or inability to act, or if that office is vacant, the duties thereof shall be performed by such Assistant Treasurer as may have been designated by the board of -.9— • • directors, otherwise by the Secretary. In the Secretary's absence or inability to act, or if that office is vacant, the duties thereof shall be performed by such Assistant Secretary as may have been designated by the board of directors, otherwise by the Treasurer. ARTICLE XII AUDITOR SECTION 1. Selection. The members shall annually elect a competent practicing Certified Public Accountant or firm of Certified Public Accountants to audit and examine the books of account, records and papers of the corporation and to report thereon to the members annually and at such other times as the members may request. ARTICLE XIII EXECUTION OF INSTRUMENTS SECTION 1. Authorized Signatures. All checks, drafts, notes, bonds, acceptances, deeds, proprietary leases, contracts and all other instruments shall be signed by such person or persons as shall be provided by general or special resolution of the board of directors. and, in the absence of any such general or special resolution applicable to any such instruments, then such instrument shall be signed by any two of the following: the Chairman, Vice Chairman, President, Treasurer, Secretary, or an Assistant Secretary. ARTICLE XIV LIABILITY OF OFFICERS AND DIRECTORS Y . SECTION 1. No Liability to Corporation. No director, officer, employee or other agent of the Corporation and no person serving at the request of the Corporation as a director, trustee, officer, employee or other agent of another corporation, partnership, joint venture, trust or other enterprise and no heir or personal representative of any such person shall be liable to the Corporation for any loss or damage suffered by it on account of an action or omission by such person as a trustee, director, officer, employee or other agent if such person acted in good faith and in a manner reasonably believed to be in or not opposed to the best interests of this Corporation, unless with respect to an action or suit by or in the right of the Corporation to procure a judgment in its favor such person shall have been adjudged to be liable for negligence or misconduct in the performance of his or her duty to this Corporation. -10- • • SECTION 2. indemnity. 2.1 The Corporation shall indemnify each person who was or is a party or is threatened to be made a party to any threatened, pending or completed civil, criminal, administrative or investigative action, suit or proceeding (other than an action by or in the right of the Corporationl, by reason of the fact that such person is or was a director, trustee, officer, employee or agent of the Corporation or is or was serving in such capacity at the request of the Corporation in any other corporation, partnership, joint venture, trust or other enterprise, against expenses, attorneys' fees, judgments, fines and amounts paid in settlement, actually and reasonably incurred by such person in connection with such action, suit or proceeding, if such person acted in good faith and in a manner he or she reasonably believed to be in or not opposed to the best interests of the Corporation, and, with respect to any criminal action or proceeding, had no reasonable cause to believe his or her 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 such person did not act in good faith and in a manner which such person reasonably believed to be in or not opposed to the best interests of the Corporation and, with respect to any criminal action or proceeding, and reasonable cause to believe that his or her conduct was unlawful. 2.2 The Corporation shall indemnify each person who was or Is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding by or in the right of the Corporation by reason of the fact that such person is or was a director, trustee, officer; employee or agent of the Corporation or is or was serving in such capacity at the request of the Corporation in any other corporation, partnership, joint venture, trust or other enterprise against expenses and attorneys' fees actually and reasonably incurred by such person in the defense or settlement of such action or suit if such person acted in good faith and In a manner he or she reasonably believed to be in or not opposed to the best interests of the Corporation; provided that no indemnification shall be made in respect of any claim, issue, or matter as to which such person is adjudged to be liable for negligence or misconduct in the performance of his or her duty to the Corporation unless and only to the extent that the court in which such action or suit was brought determines upon application that, despite the adjudication of liability but in view of all circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses and attorneys' fees which such court deems proper. 2.3 To the extent that a person seeking indemnification under Section 2.1 or 2.2 above has been successful on the merits or otherwise in defense of any action, suit or proceeding, or any claim, issue or matter therein, the Corporation shall indemnify such person against expenses and attorneys' fees actually and reasonably incurred in connection therewith. • • • 2.4 The Corporation shall make indemnification payments to or on behalf of the person seeking them only if authorized in the specific case upon a determination that indemnification of such person is proper because such person meets the applicable standards of conduct set forth in Section 2.1 or 2.2 above. Such determination may be made (1) by the Board of Directors by a majority vote of a quorum consisting of directors who were not parties to such action, suit or proceeding, or (2) if such quorum is not obtainable, or if a quorum of disinterested directors so directs, by independent legal counsel in a written opinion to the Corporation, (3) by a majority vote of the Member, or (4) by the court in which such action, suit or proceeding was pending upon application made by the Corporation or the person seeking indemnification or the attorney or other person rendering services in connection with the defense, whether or not such application is opposed by the Corporation. 2.5 Expenses incurred by a director of the Corporation in defending a civil or criminal action, suit or proceeding shall be paid by the Corporation in advance of the final disposition of such action, suit or proceeding upon receipt of an undertaking by or on behalf of the director to repay such amount unless it shall ultimately be determined that the director is entitled to be indemnified by the Corporation as authorized in this Section 2. Expenses incurred by a person other than a director of the Corporation in defending a civil or criminal action, suit or proceeding may be paid by the Corporation in advance of the final disposition of such action, suit or proceeding as authorized by the Board of Directors in a particular case upon receipt of an undertaking by or on behalf of such person to repay such amount unless it shall ultimately be determined that such person is entitled to be indemnified by the Corporation as authorized in Section 2. 2.6 The indemnification provided by this Section 2 shall not be deemed exclusive of any other rights to which those seeking indemnification are entitled under any bylaw, agreement, vote of disinterested directors or otherwise, both as to action in a person's capacity and as to action in another capacity while holding such office. and shall continue as to a person who ceases to be a director, officer, employee or agent and shall inure to the benefit of his or her heirs, executors and administrators. 2.7 The Corporation shall purchase and maintain insurance on behalf of any person described in Section 2.1 or 2.2 above against any liability asserted against or incurred by such person in any such capacity or arising our of his or her status as such, whether or not the Corporation would have the power to indemnify the person against such liability under this Section 2. 2.8 This Section 2 shall be effective with respect to any person who is a director, officer, employee or agent of the Corporation or is serving in such capacity at the request of the Corporation in any other corporation, partnership, joint venture, trust or other enterprise, at any time on or after the effective date of these Articles -12- • • r t of Incorporation with respect to any action, suit or proceeding pending on or after that date against such person based upon his or her acting in such capacity before or after that date. ARTICLE XV CONFLICTS OF INTEREST SECTION 1. Emnlovment. The board of directors will not employ any individual whose independent judgment or loyalty to a client, employer or principal is or may be affected by such individual's own business, property or personal interest. SECTION 2. Official Acting. No member of the board shall take any official action directly affecting: (a) a business or other undertaking in which such director has a substantial financial interest; or ail a private undertaking in which such member is engaged as legal counsel, advisor, consultant, representative or other agency capacity. SECTION 3. Financial Interest. No director or employer shall acquire a financial interest in any business or other undertaking which such director or employee has reason to believe may be directly involved in official action to be taken by such director or employee. ARTICLE XVI PROCEDURAL RULES SECTION 1. The procedural rules of the corporation shall fallow those found in Robert's Rules of Order, Revised except where other procedures are provided by the Charter or bylaws of the corporation. ARTICLE XVII AMENDMENTS TO BYLAWS SECTION 1. Procedure. These bylaws may be altered, amended, added to or repealed by an affirmative vote of a majority of the members present at any meeting duly called and held if notice of the proposed amendments shall have been given in the call for such meeting. If such notice shall not have been given, then a two -third (2 /31 majority shall be required. —13— • By By -14- • CHILD AND FAMILY SERV E Its Pr • sident s Secretary The foregoing bylaws are effective as of the 24th day of November , 19 92