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HomeMy WebLinkAboutCOM 0667.014 1998-2000Stephen K Yamashiro Mayor Legal Name of Organization: Mailing Address: Facility/Site Address: Director /Site Manager, Organization President: Contact Person (Grant Writer) Amount of request for County funds: S 3$, 000 00 Total annual budget of organization: 0 Yes Source /Department: Briefly, define the program for which funding is being requested: 24 Hour Emer•enc Shelter Program with pantry, and clothing bank. 4/II 5canncd POrMe■ • • cnry ir-c strata" 4110. 11 K CZouutp of jiaivaii DEPARTMENT OF FINANCE 25 Aupum Street, Room 119. Hilo. Hawaii 96720-4252 (808)961.8234 • Par (808)961 -8245 HAWAII COUNTY NONPROFIT GRANTS (FY 2000 -01) HUMAN SERVICES NONPROFIT GRANTS REVIEW COMMITTEE (HSNPGRC) FISCAL YEAR ENDING:June 30, 2001 DATE OF APPLICATION: 01 Harry A Takahashi Uvrrtor S. K. Schutte Deputy GRANT APPLICATION FOR: Kihei'Pua Emergency Shelter Program (Program Title) East Hawaii Coalition for the .Ho s . • • . 1 . • Same As Above Steven Bader Lucia Clearwater Steven Bader 1 _105,250 00 Has the applicant applied for any other funds from the County of Hawaii this fiscal year? Phone: 961 -2S59 Phone: 9R5 -9970 Phone: 961 -7 AgencylIrogranl(s): ` 0 Social Services 0 Youth Programs 0 Elderly Programs Check Catecory lies) V Culture and Arts 0 Education Other Emergency Shelter - Homeless •. • f n o rl Comm Nn_ srJtO l • C File No. AD A4 Ref. To:, IfS EDG tef. Date FEB 2 3 2000 I. • • QUALIFYING STANDARDS FOR APPLICANTS An applicant must meet all of the following standards: • Be chartered or otherwise authorized to do business in the State for charitable purposes and exempted from the Federal income tax by the Internal revenue Service. e5 Have a governing board whose members serve without compensation and have no conflict of interest between their regular occupations and the services provided. • Have bylaws or policies which describe the manner in which business is conducted, including management, audit, fiscal policies and procedures, policies on nepotism, and policies on management of potential conflict of interest. • Have at least one year's experience with the service or activity for which the appropriation is sought or can otherwise demonstrate to the satisfaction of the County sufficient expertise to successfully carry out the service or activity. V 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 discrimination against any person on the basis of race, color, national origin, religion, creed, sex, age, or handicap. B Agree not to use any public funds for purposes of entertainment or perquisites. C. Comply with such other requirements as the Director of Finance may prescribe to ensure adherence by the nonprofit organization with Federal, State, and County laws, and established standards for fiscal and program management. D. Allow the Director of Finance, the committees of the council and their staffs, and the Legislative Auditor access to records, reports, files, and other related documents in order that the program, management, and fiscal practices of the nonprofit organization may be monitored and evaluated to assure the proper and effective expenditure of public funds. [II. RECORDS AND REPORTS A The applicant shall follow generally accepted accounting procedures and practices and shall maintain books, records, documents, and other evidence, which sufficiently and properly account for the expenditure of County funds. The books, records and documents shall be subject at all reasonable times to inspection, reviews, or audits by the County expending agency, the Director of Finance, and the Legislative Auditor, or by their representatives. B. The County expending agency, Director of Finance, or County Council may request periodic written reports on the use of County funds. C. The nonprofit organization shall submit a final written report to the Legislative Auditor within sixty (60) days after June 30 of the fiscal year. The report shall include an explanation of the public benefits derived from the awarding of the grant and a listing of other funding sources and amounts obtained during the award period. 2 .n....,,• • . ..,T •. r 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. V. GRIEVANCE PROCEDURE The applicant will adopt and maintain a grievance procedure to assure proper accounting for any concerns and complaints about its programs or services that may arise from its members, employees, clients or from other members of the public. VI. DISCLOSURE OF INFORMATION All information, data, or any other material provided to the County by virtue of this application shall be subject to the Uniform Information Practices Act (UIPA), ch. 92F, Hawaii Revised Statutes. All such material is deemed government record and shall be open to the public and may be provided to other public and/or private funding sources. VII. CONTINUED ELIGIBILITY Any applicant or recipient who withholds or omits any material facts or deliberately misrepresents such facts to the County of Hawaii shall: l) Immediately be disqualified from consideration for Nonprofit Grant funding; OR 2) be in violation of the terms of the Grant Agreement of County funds in which case a grant agreement can be terminated by the County and the recipient or provider may be liable to reimburse all or a portion of any funds received therein. VIII. ACKNOWLEDGMENT East Hawaii Coalition for the Homeless (Legal Name of Organization) hereby agrees to administer the • • Kihei'Pua Emergency Shelter (Program Title) in accordance with the regulations, policies and procedures prescribed by the Hawaii County Finance Department. Distribution of grant funds is limited to grantees, which are in compliance with County regulations, policies and procedures. The County reserves the right to withhold grant distributions at any time the grantee is not in compliance. It is the policy of the County of Hawaii and for those who do business with the County to provide equal employment opportunities to all persons regardless of race. physical disabilities, color, religion, sex, age, or national origin as mandated by the Federal Civil Rights Acts, as amended, and any other federal or state laws relating to equal employment opportunities. IX. AMENDMENTS TO THE APPLICATION/EVALUATION The applicant assures that it will submit to the HSNPGRC for prior review and approval, a written request and justification for any changes, additions, or deletions to any portion(s) of the grant application or a duly executed Grant Agreement of County Funds. The applicant will cooperate and assist in any effort undertaken by the HSNPGRC to evaluate, inspect or otherwise monitor the effectiveness, feasibility, and/or cost efficiency of any and all practices, policies and procedures or activities pursuant to this application or any grant designation or allocation received as a result of this application. 3 ., • • X. AUTHORITY AND CAPACITY OF APPLICANT The applicant certifies that it has the authority and capacity to develop and submit this application, and to fully administer the program(s) pursuant to this application. UNSIGN PROPOSALS WILL NOT BE ACCEPTED! J - 0 4(Aportric /7/ 70-tr Signature of President/Chairperson Date • .I' Signature of Executive Director /Manager 4 I / //Qe Date • • • East Hawaii Coalition for the Homeless, for the Kihei Ptia Emergency Shelter Program County of Hawaii Human Services Grant Application for FY July 1, 2000 - June 30, 2001 PROGRAM /SERVICE DESCRIPTION A. Overview: 1. Describe the program for which funding is being requested. The East Hawaii Coalition for the Homeless (EHCH) is seeking another year of support for both the Emergency Shelter and Transitional Shelter Programs, from the County of Hawaii's Human Services Non - Profit Grant program. This particular proposal is written for the funding of the Kihei'Pua Emergency Shelter program. A seperate proposal is being submitted for the Kihei'Pua Transitional Housing program during this application process. EHCH has been fortunate to have received funding from the County of Hawaii's Human Services division in past years. This support has been of great assistance in helping to serve the homeless on the Big Island. Since EHCH began operating 12 years ago, we have served over 7,000 people. Hale 0' Puna, is a recently opened an intake center located in Pahoa to serve the lower Puna region. EHCH will provide intake, assessment, referral, mail service, telephone, laundry, food packages, and clothes. No shelter service is being offered at this time. However, eligible participants can be screened and later transported to Hilo to enter the Kihei Pua Emergency Shelter. The facility will also serve as a drop -in center for a number of agencies including State Community Mental Health, Care -a -Van, Legal Aid Society, and Na Laukoa. Summary of the Kihei'Pua Emergency Shelter Program and Requirements The program for which funding is being requested is the Kihei'Pua Emergency Shelter. The Emergency Shelter program serves displaced families and individuals for a maximum of six weeks. The Kihei'Pua Emergency Shelter program is designed to enable clients to stabilize and transition out of their present crisis so that they can focus on getting back on their feet. Other Eligibility Requirements Clients requesting shelter must have an income determination to verify they are low income, have no income, or do not have access to income, as is often the case in domestic abuse situations. The Social Security office or DHS verifies client's income. Clients must have a goal of getting a job, or going to school and have a long -range goal of getting off of welfare. At -Risk Homeless Verification Verification in writing must be received from referring agencies, such as Care -A -Van, the Police Department, Fire Department, hospitals, etc. In the case of an impending eviction, EHCH will accept letters from landlords and property managers. A lease agreement must be submitted with eviction letters to verify "at -risk" status. Hale 0' Puna multi - service drop -in center is located in the Pahoa Village Center in downtown Pahoa. It is convenient to other social services offices, a medical clinic, police station, post office and grocery store. 2. What unique or significant service will be provided? The EHCH Emergency Shelter Program is the only 24 hour emergency shelter program within East Hawaii. The shelter has a 24 hour food pantry, a clothing bank, and access to crisis management 24 hours a day In addition to shelter services, all emergency clients are provided with case management, support groups, housing and financial assistance, referral to necessary health and social service agencies, health screenings, immunizations, and consultations, and educational life skills classes. The Emergency Shelter is conveniently 1 Facilities of the Emergency Shelter Program The Emergency Shelter is located at 115 Kapiolani Street, a leased property from the County of Hawaii. The facility abides by ADA requirements and County building codes, and are inspected on a regular basis by the County Housing department. The maximum capacity of the Emergency Shelter is 52. located near downtown Hilo and is close schools,, churches, stores, and medical ices. It is not located in a concentrated neighborhood of low income housing. As a multi - service drop -in center, Hale 0' Puna is a very unique approach to serving the homeless In an integrated coordinated fashion. 3. What specific outcomes are to be achieved? • Provide Emergency shelter to 625 verified homeless individuals/families. • Provide an intensive intake assessment to 100% of the program participants entering the shelter • Develop service plans for 100% of those admitted into the shelter. • Provide case management services to 100% of the program participants. • Provide 10,000 meal packages to program participants throughout the year. • Provide 1,200 referrals to outside agencies, and 1,500 counseling contacts (case meetings). • Provide weekly self- sufficiency and personal development courses. 4. How will the proposed program empower participants/clients to become self- sufficient and facilitates positive social change? The Emergency Program is able to house 52 homeless persons at any given time. The families and individuals in this program benefit by having an opportunity to set goals of self- sufficiency assisted by Case Managers and other shelter staff. The classes that are provided address social change and the need for our participants to make such changes to improve the quality of lives for themselves and their children. The tools clients gain through our program will help them return to the community as more productive and responsible citizens. B. Problem /Need: 1. What is the problem/need that the program is designed to meet? According to the 1999 Homeless Needs Assessment commissioned by the Housing and Community Development Corporation of Hawaii, the County of Hawaii is estimated to have between 585 -733 homeless individuals on any given day. The estimated number of hidden homeless and those at -risk of becoming homeless totaled over 34,000. Big island participants of the study identified housing placement, and the lack of affordable housing as their most prominent need. This is confirmed by the County of Hawaii's Consolidated Plan (1995 -2000) which identified the need for more emergency and transitional housing services, and prioritized the development of more affordable housing opportunities for those at 50% or less of the median income. There is currently a long waiting list to get into county housing, and a shortage of available rental certificates Welfare reform and a stagnant economy has also contributed to the increasing number of homeless on the Big Island. In January 1999, the Mental Health Association of Hawaii released a study that found the County of Hawaii has the: • Highest level of children in poverty. • Lowest per capita income in the state. • Highest population below the poverty line in the state. • Highest percentage of households receiving financial assistance in the state. EHCH served over 500 individuals in 1998 -99, and is currently on pace to house over 600 unduplicated individuals by June 30, 2000. We are presently, at our maximum capacity in the shelter, and have been at that • 2 3 level since November (99). This past Christmas we housed 35 children between our Emergency and Transitional Programs, the highest number of children the agency has ever served during the holidays. The EHCH Kihei Pua Emergency Shelter program is designed to serve the homeless by providing clean and safe shelter, and a comprehensive model of support services to identify and address the underlying issues that cause homelessness. 2. Who are the target population and what are the specific needs? Clients entering this program must be verified as homeless or, at risk of homeless as per the State of Hawaii Administrative Rules for Homeless Programs definitions. The Kihei'Pua Emergency Shelter accepts verifiable homeless families and indivuals on a space available basis in the following order of priority: families with children, frail and elderly, single women, and single men. Since many of our residents have multiple issues affecting their homeless status, our target population often possess a range of challenges including mental illness, substance abuse, HIV /AIDS, and domestic violence. Recently due to welfare reform, we have seen more families seeking our services due to reduced or lost benefits. East Hawaii's struggling economy has resulted in more unemployed and under employed people needing emergency housing assistance. 3. What is the geographical area (s) to be served, facility and hours of operation? The geographical area to be served is the County of Hawaii. The Emergency Shelter is located at 115 Kapiolani Street, in Hilo, Hawaii. The EHCH Emergency program is staffed 24 hours a day, throughout the year. Case management is available during the regular working hours and case management emergency support is services are available 24 hours a day, 7 days a week. C. Collaboration /Coordination: 1. What specific measures will be taken to collaborate/coordinate with other community resources to achieve maximum program efficiency and cost effectiveness? The East Hawaii Coalition for the Homeless' efforts in networking and coordinating with other agencies and resources in the community include the establishment of memo of agreements and understandings (MOA/MOU) to provide services to clients at EHCH and to collaborate on homeless projects. Program contracts have been signed between this agency and the following agencies: The Family Crisis Shelter (Kona), Food Bank, Care A Van, Department of Health's Public Health Nursing program and are on file. New contracts are being sought on an ongoing basis. The opening of Hale 0' Puna resulted in new service partnerships being developed with Community Mental Health, Legal Aid, and Na Laukoa. Other agencies and resources are utilized on an as needed basis such as:The American Red Cross, BICIL, BISAC, Care -A -Van, Family Support Services, Queen Liliuokalani Children's Trust, County Housing, Hawaii Housing Authority, Big Island Aides Project, Quest, Child Protective Services, Dept. of Human Service (income NTC, WIC, East Hawaii Referral Service), Dept. of Health (Public Nursing), Salvation Army, Interim Home, Hale Ohana (battered women's shelter), Family Crisis Shelter -Kona, Alternatives to Violence, Sexual Assault Support Services, State Vocational Rehabilitation, Hawaii Island Food Bank, Hawaii Island Teen Center, Hilo Counseling Center, Legal Aide Society, 700 Club, St. Joseph's Outreach, State Employment Agency, Alu Like, Board of Realtors, Boys & Girls Club of Hilo, YMCA, YWCA, Hilo Bay Clinic, The Vet Clinic, The Vet Center, RSVP, Hilo Police Dept., Under His Wings, The Ohana Counseling Services, Hilo United Methodist Church, Alcoholics Anonymous, Narcotics Anonymous. Some resources are contacted weekly like the Dept. of Health, Hawaii Island Food Bank etc. The network is constantly being expanded and strengthened. 2. How will these measures reduce or eliminate any existing duplication of services to your designated target group? The EHCH maintains direct contact with the agencies mentioned above and receives regular in- service trainings to ensure that services are not duplicated and to ensure that coordination with the other agencies is appropriate for clients. Providers who work with our clients, and whose services are similar, have been asked to request a referral form from our residents. If a client of the EHCH emergency program does not have a referral form, the agency will ask them to provide one prior to receiving services and /or contacts our agency to confirm that they are not currently receiving similar services through other providers. For example, all food pantries in are area are faxed a list of our clients upon entry into the emergency program. If our clients are service hopping among food pantries, we will be notified, and will work with the client and food providers to assess need and coordinate services. D. Goal and Objectives: 1. What are the major goals/benchmark of the proposed program? The major goal of the Kihei'Pua Emergency Shelter Program is to provide a comprehensive program of shelter and support services to lead clients on to the path of self sufficiency. This will be achieved by: • Providing shelter services to approximately 156 unduplicated homeless individuals per quarter. • Completing the intensive intake and needs assessment within 3 hours of entering the program. • Developing the individualized service plan within one week of entering the program. • Providing on -going case management for all participants on a weekly basis. • Providing self - sufficiency and personal development courses on a weekly basis. • Providing weekly residents meetings to discuss shelter policies and get feedback on the program. • Provide clothing and personal items as needed. • Provide approximately 2,500 meal packages to residents per quarter. 2. What specific objectives/action steps are planned for each goal? Our measurable objectives for meeting our primary goal is that: 1) 75% of the program participants achieve 75% of the goals they set in their individualized service plan; and 2) 65% of our program participants secure housing upon leaving the program. 3. What is the timeline (start and end dates) for each action step? Upon entry, clients meet with their Case Managers and develop a service plan within a week. Case manager meetings will then be scheduled at least once a week. At these weekly session the client's service plan will be reviewed and assessed for any progress or problems. Emergency clients have up to 6 weeks to meet their goal of securing temporary/permanent housing, jobs, training, and or continuing education. Note that extensions are granted to clients with extenuating circumstances. 4. What significant client outcome(s) will the program achieve? Projected outcomes for the 6 week program are as follows: 400 individuals will exit the program to permanent housing. 250 individuals will participate in human services programs (i.e. substance abuse, mental health, anger management, etc.) 40 individuals will enter into the Kihei Pua Transitional Housing program. 25 individuals will enter a job training or educational program. 25 individuals will obtain employment (FT /PT) E. Service Delivery: • 4 4 • 1. What methodology will be used in the proposed program's delivery of service(s)? Targeted Population (s) Clients entering this program must be verified as homeless or, at risk of homeless as per the State of Hawaii Administrative Rules for Homeless Programs definitions. Priority is given to families with children, followed by the frail and elderly, single women and then single men on a space available basis. Approach of Services and Work Plan of the Emergency Shelter Intake & Assessment The EHCH Case Managers conducts an intake or assessment to identify a client's needs and barriers to attaining and retaining housing through self- sufficiency. The assessment is conducted with all clients and done thoroughly to assist the client in determining their needs and barriers to obtaining and retaining permanent housing, defining and negotiating their goals, developing strategies and timelines to implement their social services plan. These barriers may change as clients needs and goals are met and revised. Service Plans & Case Management Service plans provide overall direction, and contain projected timeframes for the completion of goals. Service plans are mutually agreed upon between agency and client and are reviewed weekly. During the assessment and or weekly meetings the Case Managers makes proper connections and referrals to health, educational and social service agencies that will assist in clients in achieving their goals. The monitoring and follow -up with clients are done on a weekly basis. Weekly goal sheets assist the client in identifying the steps necessary to overcome barriers as stated on the service plan. Service plans are revised as necessary. The goal sheets are also the records of accomplishments of the client for the previous week. This allows the client and the Case Manager to see progress achieved or unmet goals that can be evaluated. While in crisis, many clients often cannot see the solution to a problem, or they may have so many challenges that they are overwhelmed as to where to start. The goal sheets serves as a guide to clients so they are able to focus on one or two items at a time and feel a sense of accomplishment as goals are completed. Classes Transition • • At least once a week, Budgeting and Life Skills classes are provided at EHCH to teach clients how to retain housing once they obtain it. Budgeting classes assist clients in clearing up bad debts they may have in the community. The Case Manager will assist the client in addressing bad credit in a responsible manner, and review the obligations attached to signing a lease. EHCH will assist the client in finding suitable housing When they are ready to leave the shelter. F. Evaluation: 1. What process will be used to evaluate the program and service(s)? To ensure total quality management of programs, EHCH has developed and established the following control measures: Client Questionnaire 5 Once clients have found housing, they are transitioned out of the program. Transitioning includes possible preparation for a change in school, childcare for the children, transportation issues, or preparing a list of support services still needed from the program. An exiting service plan is then developed. Case mangers follow -up with clients for six months in order track their progress. This is done either by office contact, telephone calls if the client has a phone, or by mail correspondence. 0 III , 6 The EHCH has a measurable instrument designed for clients to evaluate the mergency/transitional shelter program that they are exiting. This questionnaire can be given to the clients to fill out and return with their name or be anonymous. Another method offered to clients is having their Case Manager do an exit interview to discuss the effectiveness of the program. Once the questionnaire has been filled out, it is reviewed by the Program Director. All suggestions for improvement, grievance, or complaints are shared with the Executive Director for necessary follow up and remedy. Suggestion Box The organization has placed a suggestion box that is visible for clients to submit their suggestions for improvement. The Executive Director checks the locked box weekly to address any concerns. Suggestions and concerns are shared first with the Board President and if deemed necessary with the Board of Directors. Weekly Meetings with Clients The weekly meetings between clients and Case Managers provides another opportunity for clients to communicate issues with the program. The Case Managers collect the information and presents the - issues of concern to the Program Director and the Executive Director. If the Case Manager is unable to address the issue, the issue will be referred through the chain of command (Program Director, Executive Director, Board President, and Board of Director's Programs Committee). Effective Program Development and Management A. Weekly and Monthly Reports The Case Managers provide weekly and monthly reports to the Program Director that entails clients' activities, progress, and any program issues. The Program Director provides the Executive Director with a monthly program report that gives a summary of program management. B. Daily and Weekly Review of the Daily Log The Program Director and Executive Director are responsible in reviewing the daily log that contains shelter and client activities, progress notes, and the house plot. The Shelter Aides complete daily logs within their work shifts. The Program Director and Executive Director reviews the daily log and follows up with the presented and potential issues or concerns. This enables the EHCH managerial staff to address, correct, or provide training to staff to deal with such issues/concerns within a maximum of one week. Serious issues or concerns are brought to the attention of the Program Director and Executive Director for immediate action. C. Regular Evaluation of Program EHCH has implemented a plan to evaluate program progress and compliance (at least on a quarterly basis) with the objectives and requirements set forth in each proposal to funding sources. The Program Director will conduct an in -house program audit that will determine if the program objectives and outcomes for the past quarter have been met in accordance to EHCH standards and to the requirements of the funding source. Methods will include reviewing the Case Managers' assessment, the development and implementation of the social services plan, monitoring and follow up efforts with clients. The Executive Director will review the quarterly audit and develop a plan for maintaining compliance and for effective program management. The programs are evaluated, however, on an on -going basis. The EHCH Board of Directors has a Programs Committee that evaluates programs on an annual basis. This evaluation process is comprised of a program audit which will review objectives and outcomes, and determine whether or not EHCH is complying with grantors requirements. 2. How will this process measure the outcomes specified in item D, (1-4)? The evaluation and quality assurance process includes the measuring of the program goals and objectives. The Program Director, Executive Director, and the Program Committee compares the projected outcomes and the actual outcomes achieved in a month /quarter/year. If there are variances in meeting the projected goals/objectives, the monthly report conducted by the Program Director will reflect the explanations. Moreover, within a week to a month, an action plan will be developed by the Program Director to make sure every effort is made to meet program goals. If there are any large variances or unmet goals, it will be identified at an early stage. If there are valid explanations for why the agency is not achieving their • • program goals and objectives, the County of Hawaii's Human Services division will be notified, and alternative measures cam be taken. G. Program Fees: 1. Does your organization charge a membership fee for service participants? Our organization does not charge participants membership fees. 2. Does the proposed program charge participants a fee for service(s) provided by your organization? [If yes]: a. Describe or attach fee for service information; and All emergency families/single clients pay program fees of $5 per day. Those verified without income are given waivers. H. Viability: b Describe how you will ensure that all interested participants will be included despite the inability to pay the entire fee. 7 All emergency families and singles pay the same program fees and are given waivers if they have no income. This ensures that all participants regardless of their income level will have an equal opportunity to enter the emergency program. 1. What is your justification or rationale for the expenditure of public funds for the proposed program? The East Hawaii Coalition for the Homeless operates the only comprehensive 24 hour emergency shelter program in the county. We believe that by providing housing and support services to the less fortunate, and helping them helping them become productive community members, we are in fact providing economic development services to the county. Also, in light of the increasing numbers of homeless on the island, and the large number of the "at -risk" population, we are providing services that are desperately needed at this time. The request from the County of Hawaii Human Service Grant program, is $38,000. These funds will be used to help cover the cost of a Case Manager for the Emergency Shelter, and partial staff costs for our Case Aide position. Also included are funds to help off-set the cost of additional supplies and services related to our Puna outreach center. 2. What are your financial and programmatic plans to sustain the proposed program beyond the upcoming fiscal year? To sustain the program in the up- coming fiscal year year EHCH will be forwarding proposals to the Housing and Community Development Corporation of Hawaii (HCDCH) Homeless Porgrams, and Hawaii Island United Way. Smaller grants will be submitted to private foundations administered by the Hawaii Community Foundation and others. EHCH is also in the process of formulating a comprehensive fund development plan to increase community and corporate contributions. In addition, the agency is exploring collaborative funding proposals with other agencies, and developing more service partnerships to provide better coordinated and cost effective services. Another area under consideration is the development of more internship, practicum, and volunteer opportunities to bring more human resources to our efforts. While we have been using these forms of support for many years now, it has never been done in a formal programmatic fashion. Budget: 1. Complete the attached Budget tables; and 2. Provide the appropriate attachments, as indicated Required budget materials are attached. B. Past Performance: • ORGANIZATION /AGENCY INFORMATION A. Board of Directors: 1. Has the organization's Board of Directors received formal training within the past two fiscal years? Yes, See Attached Certification. The EHCH Board of Directors has received formal training on 01- 23 -99, through the HELP for Non - Profits program by the Hawaii Community Services Council. Please see attached certification. 2. What are the primary roles and responsibilities of your organization's Executive Director? The Executive Director is responsible for the day to day operation of the agency, the work performance of its staff and implementing Board policy. The Executive Director, as the chief social service coordinator, shall be responsible for the effectiveness of case management services, it's programs, and its volunteers. The Executive Director shall also be the Chief Financial Officer and will be responsible for all fiscal management. The Executive director shall perform such duties as are assigned by the Board. 3. What are the primary roles and responsibilities of your organization's Board of directors? (Clarify role of executive officers vs. general membership). The Board of Directors manage the affairs of the corporation (EHCH. Bylaws/Article IV /Section 4.01 - Generral Powers). The officers of the corporation shall be a President, Vice- President, A Secretary, And A Treasurer. The Board may elect or appoint such other officers as it shall deem desirable, such officers to have the authority and perform the duties prescribed, from time to time, by the Board the offices of the Secretary and the treasurer may be combined and held by one person. (EHCH Bylaws /Article V /Section 5.01- Oficers). The Corporation shall have one class of members. Members may be individuals or organizations. Any Legal competent person of good reputation who resides in the County Of Hawaii, and applies for membership shall be eligible. (EHCH Bylaws/Article II /Section 2.01 - Eligibilty For Membership. 1. How effective has your organization /agency been in achieving program goals in the past two fiscal years? Include the following information: b. Qualitative data showing number and % of participants achieving measurable outcomes. Our primary objectives for the program are: 1) 75% of our emergency clients or 468 individuals achieve 75% of their goals, and: 2) 65% or 406 move out of the emergency shelter into permanent housing. a. Quantitative data on numbers served; and 1997/98 1998/99 1999/2000 (Estimated) 609 507 625 It is estimated that by June 30, 2000 EHCH would have served over six hundred homeless. C. Financial: 1. Have your organization's current program operations remained the same as the last year? What major program or financial changes will be incurred next year? 8 4. D. Monitoring: See attached Alcohol and Drug policy. • • EHCH continues to implement its two main programs, the Kihei Pua Emergency Shelter, which has been serving the community since 1987, and the Kihei Pua Transitional Housing Program which began operating in 1990. Our new outreach office in Puna will impact our operating budget, and we will continue to seek funding to acquire more housing units. 2. What is the status of all of your organization's major contracts or agreements for the coming year (employment agreements, office leases, primary grant revenue /supplier, etc.)? EHCH under contract with the Housing and Community Development Corporation of hawaii Homeless Porgrams Section for both the emergency and transitional housing programs. We also have a grant grant through Hawaii Island United Way, and recently secured funding from the Federal Emergency Food and Shelter Program to supplement our food pantry. We intend to submit proposals to HCDCH, and HIUW for FY 2000 -01, along with smaller grant requests to support specific projects. Kihei Pua Emergency Shelter is on a lease with the county that expires in August 2001. All other facilities and housing leases are in force, and renewable at different times of the year. 3. How does the proposed program fit into your organizations long -range financial plan? Operating the Kihei Pua Emergency Shelter program is a priority for the agency and the community. As the numbers of homeless families and individuals rise, and the economy continues to struggle, our services are going to continue to have value in the county. EHCH is committed to identifying more resources to sustain and even expand the program. 1. During the two (2) fiscal years, what financial and /or administrative monitoring has your organization received from any and all funding sources? For the years 1997/98 and 1998/99 EHCH received program audits by the State's Housing and Community Development Corporation of Hawaii. This audit examines program and fiscal compliance. Hawaii Island United Way also does annual site visits and evaluations. Organization financial audits are conducted annually by an independent CPA firm. Moreover, financial reports are reviewed by the EHCH Board Treasurer, Finance Committee, and entire Board of Directors, to ensure that the agency stays in compliance with its funders. Please list all monitoring sources, contact names and phone numbers. Helen Hemmes, Executive Director, Hawaii Island United Way, (808) 935 -6393 June Tong, State HCDCH, Homeless Programs Specialist, (808) 832 -5930 E. Alcohol, Tobacco and Drug -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? 9 EAST HAWAII COALITION FOR THE HOMELESS ORGANIZATIONAL CHART CASE AIDE LAURIE PELEKANE FT CASE MANAGER ROXIE TUBBS FT SHELTER AIDE CARL NAKAYAMA FT CASE MANAGER JENNIFER GARRETT FT SHELTER AIDE BRUCE WILLIAMS FT ADMINISTRATIVE ASSISTANT SANDRA MOSES PT SHELTER AIDE REGINA MILLER PT BOARD OF DIRECTORS 12 -15 MEMBERS VOLUNTEERS EXECUTIVE DIRECTOR STEVEN BADER FT PROGRAM DIRECTOR JUDY SEGOBIA FT SHELTER AIDE MALISA LEE PT SHELTER AIDE RICHARD KACSUR PT SHELTER AIDE STACY PACHECO PT • East Hawaii Coalition for the Homeless Board of Directors 2000 -01 Name Position Lucia Clearwater President Pacific Rim Paralegal Services Charles Bill Polynesian Mgmt. Beverly Papalimu Realtor Ola Jenkins Alu Like Vice Pres. Treasurer Secretary Lorraine Shin Past Pres. Express Employment Thomas Anthony Self - Employed Patricia Martinez Director Kuakahi Mediation Debbie Soares Living Waters Church David Pellani Donald James Associates Meeting Schedule: Board of Directors: Executive Committee: Finance Committee: • • Director Address Phone P. O. Box 813 (h) 985 -9970 Volcano, HI 96785 345 Kauila Hilo, HI 96720 (h) 933 -1307 1053 Kaumana Dr. (h) 961 -5122 Hilo, HI 96720 1240 Kaumana Dr. (h) 969 -7643 Hilo, HI 96720 (w) 934 -9180 184 Puueo St. Hilo, HI 96720 (h) 961 -6757 (w) 934 -9180 (f) 961 -5652 Director 2306 Kalanianaole (h) 961 -9609 Hilo, HI 96720 P.O. Box 2070 (h) 934 -7744 Keaau, HI 96749 (w) 935 -7844 e -mail: pattyjohuff @hotmaii.com P.O. Box 1807 (h) 965 -7228 Pahoa, HI 96778 (w) 934 -8707 Director P.O. Box 147 (w) 974 -3014 Naalehu, HI 96722 (0 974 -8946 e -mail: profiles@greensand net 3` Monday of the Month @ 6:00 p.m. 2" Monday of the Month @ 5:00 p.m. 2 "d Monday of the Month @ 4:00 p.m. Terms 12/00 12/01 12/02 12/02 12/02 12/02 12/02 12/02 12/00 Board of Directors Nancy Batty Preaoon, <ale Fe■dman V ort Preedert Dolores Foley Vice President James Hasaelnan 5ecretary'-Treasurer Men'ma Cash -Keeo Sem Suzanne Chun Oakand Celeste Fox Rep. Nestor Garcia Lisa Gibson Jule Hugo Lynne Joseph Joseph Lapiio Ill Brad Me/semen Robert F. Mougeot J. Edd New Ivy 05on Hany F Skidmore Kevin Spray Tak Sugimura Michael R. Walsh Sue Wesselkamper Allan Yasuo Dan Watanabe Executive Dieaor Sources of Support Aloha United Way Atherton Family Foundation Wilson P. Cannon Fund Havld K. L. Castle Foundaton Samuel N. and Mary ract9 Foundation Mary 0. and Waltor F. Freer Eleemosynary Trust Hawaik Community Foundation H.taohi Foundation HMSA Foundation Kept Mani Health Mdnemy Foundation Organizational end Indvdual Members Ronald McDonald House Charities Harry and Jeanette Weinberg Foundation Xerox Corporation Jamas and Say Zukerkom Foundation Programs ASK -2000 Castle Colleagues Community Planning /Outwnws Ke Ala Hbku HELP for Ncrprolas Weir.berj Feik xs A U ndod Way Member Agency • • tirt Hawaii Community Services Council CERTIFICATE OF COMPLETION This certifies that HELP for Nonprofits provided training in "Essentials of Successful Boards" for members of the Board of Directors of East Hawaii Coalition for The Homeless on January 23, 1999. munity Services Planner 2000 North Vnayard BNd., Sues 41G, hurdua. HI 9E317 5E39 Phone (S06) 521-36S1 Fax. ;eta) 533 -3555 Date • Stephen K Yamashiro Mayor Yes No C (5 Prepared by Sandra Moses Ado' s ;11 ..,1 I. • .Sip \, n R. ountp of 3atuaii DEPARTMENT OF FINANCE 25 Aupuni Street. Room 118 • Hilo, Hawaii 96720 -1252 (SOS) 9 61 -8 • fax (909) 961-8243 HAWAII COUNTY NONPROFIT GRANTS (FY 2000 -01) FINANCIAL QUESTIONNAIRE Please include as an attachment an explanation for all "NO" answers to questions #1 thru I I below: 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? I I 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. As the grant appbcmnt, I certify that the agency has satisfactorily responded to each of the above questions and explained as needed, I hereby certify that this ninmat:on is true and correct to the best of my knowledge Agency: East Hawaii Coal itinn fnr HnrnM s Phone: q�1_2559 /e` Print Name /Title Date Signature �' J ^� �5 /�.nY9Y Harry A Takahabht Uvn tar S. K Schutte Dgmty East Hawaii Coalition for the Homeless Inc. 1/28/00 TO: HSNPGRC County of Hawaii FR: Steven Bader Executive Director RE: Pending Litigation The East Hawaii Coalition for the Homeless is in litigation over an employment issue that has been pending for several years. We expect this issue to be resolved within the current fiscal year. Please see the attached letter from our attorneys regarding this matter. A Hawaii Island United Way Agency to Cooperating In Business and Industry • • 115 Kapiolani Street Hilo, Hawaii 96720 Phone: (808) 961 -2559 Fax: (808) 935 -1720 Email: ehch @interpac.net Dear Mr. Takahashi: • TORKILDSON, KATZ, FONSECA, JAFFE, MOORE & HETHERINGTON Harry A. Takahashi County of Hawaii Department of Finance 25 Aupuni Street, Room 118 Hilo, HI 96720 -4252 ATTORNEYS AT LAW, A LAW CORPORATION 100 PAUAHI STREET, SUITE 206 HILO, HAWAII 96720 TELEPHONE (808) 961 -0406 • FACSIMILE (808) 935 6725 January 31, 2000 RE: East Hawaii Coalition for the Homeless • NEWTONJ CHU E -MAIL newtonc q,aloha.net In response to a request from the above - referenced company, please be advised that as of June 30, 1999, and for the period of that date to the date of this response, our law firm did engage in providing legal services to East Hawaii Coalition for the Homeless ( "EHCH ") in connection with Marlys R. DuCharme- Brodie vs. EHCH, etal. Our engagement is limited to the defense of an employment related claim and we were retained by Executive Risk, EHCH's insurance carrier. Although this firm is employed by the Company on a regular basis, our employment is limited to those specific matters which are referred to us by the corporation, and there may exist many matters of a legal nature about which we have not been consulted. We have not undertaken to review generally the corporation's books, records or affairs or the public records of the State of Hawaii to discover facts which might form a basis of a claim against the Company or other contingent liability. Our comments in this letter are therefore limited to matters which have been referred to us as counsel. This response is limited by, and in accordance with, the ABA Statement of Policy Regarding Lawyers' Responses to Auditors' Requests for Information (December 1975); without limiting the generality of the foregoing, the limitations set forth in such Statement on the scope and use of this response (Paragraphs 2 and 7) are specifically incorporated herein by reference, and any description herein of any "loss contingencies" is qualified in its entirety by Paragraph 5 of the Statement and the accompanying Commentary (which is an integral part of the Statement). HONOLULU OFFICE • 700 BISHOP STREET, 15TH FLOOR HONOLULU - HAWAII 96813 -4187 - TELEPHONE (808) 523 -6000 - FACSIMILE (808) 523 -6001 KAILUA -KONA • HANAMA PLACE, SUITE 105 -75 -5706 KUAKINI HIGHWAY KAILUA -KONA, HAWAII 96740 -1717 TELEPHONE (808) 326 -9094 • FACSIMILE (808) 329 -3837 n ens n nccirc ft AR MAnil I C rocrT Ci me lnr. 1Al ‘II imn MAIL Hn10In1, QR7RR Tn C LARA"v 1 QAAI MA"cOn7 FAL91n91 c OMR1 I RIA Sandra J. Miyoshi January 24, 2000 Page 2 • • The information set forth herein is as of the date of this letter. We assume no further obligation to advise you of changes which may hereafter be brought to our attention. This letter is not to be quoted or otherwise referred to in any financial statements or related documents of the company, nor be filed with or furnished to any governmental agencies without, in either case, our prior written permission. I also wish to specifically confirm our understanding with our client that if, in the course of performing legal services for them with respect to any matter recognized to involve possible claims or assessments that might require financial statement disclosure, we should form a professional opinion that our client should disclose or consider disclosing such possible claim or assessment that, as a matter of professional responsibility to our client, we would so advise them and consult with them to the extent requested concerning the question of such disclosure. NJC /her \ \Her \her -c \My Documents \audit \EI ICII AUDIT(2) doe TKFJM &11 Very truly yours, TORKILDSON, KATZ, FONSECA, JAFFE, MOORE, & HETHERINGTON Attorneys at Law A Law Corporation NeN on l Chu 'POSITION,TITLE- .: .. "PRECEDING FISCAL. YEAR?:: ' . ', :, , FISCAL YEAR 2000 -02 Item # '. Employee. -" " (Last Name; First) Status and : Salary Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 2000 -01 Total Program Budget FY 2000 -01 Grant Request Only'' : . Projected :_ Expenditures.:: Title: Executive Director P° .. F/T F/T F/T F/T Name: Steven Bader $ 41.700.00 36,620.00 44,000.00 41,800.00 Title: Program Director P.° F/T F/T F/T F/T • Name: Judy Segobia --$ 30,800.00 29,686.40 32,800.00 31,160.00 Title: Case Manager P FIT P/T F/T P/T Name: Roxie Tubbs $ 26,000.00 12,750.00 31,000.00 15,500.00 15,500.00 Title: Case Manager P. F/T F/T F/T FIT Name: Jennifer Garrett $ 23,000.00 20,000.00 24,000.00 9,500.00 14,500.00 Title: Shelter Aide p._° F/T F/T F/T F/T Name: Carl Nakayama $ ; . 17,000.00 17,000.00 18,000.00 18,000.00 Title. Shelter Aide P :. F/T F/T F/T F/T Name: Bruce Williams $ "' 15,000.00 15,000.00 16,000.00 16,000.00 • Title: Shelter Aide P' ' . P/T P/T P/T P/T Name: Regina Miller - $ ; . 8,840.00 8,840.00 8,840.00 8,840.00 ..TOTAL. P,OSITION' - 4 P 7 7 7 7 ' .`TOTAL S ALARIES (to be'reflected in T able;4) '- .` `: ; $. ': :. 162,340 "00 142,86.40 174;640 "00 140,800.00 30,000.00 AGENCY /ORGANIZATION: EAST HAWAII COALITION FOR THE HOMELESS PROJECT NAME KIHEIPUA EMERGENCY PROGRAM INSTRUCTIONS: BUDGET TABLE I DETAILS OF PERSONNEL SERVICES 1. All admin'strative and Direct Program Salaries must be included. (Please exclude non - program positions) 2. a) P= Indicate if whether employee is -- F/T =Full Time Employed (30 -40 hours per week) P/T= Part-Time Employed (20 or less hours per week) b) Salaries POSITIUN TITLE. -. ` .. .,: PRECEDING FISCAL YE -. ;,: 'r .; : :. . - .:- ` FISC Ali,YEAR 200 =01:, Item # Employee';; (Last Name, First)'- Status'. and §aJaDC. Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 2000 -01 Total Program Budget FY 2000 -01 Giant Request Only ' Riojecied 1 ; Expenditures; 1, Title: Shelter Aide P P/T P/T P/T P/T Name: Richard Kascur $' ; 7,500.00 7,500.00 7,500.00 7,500.00 Title: Shelter Aide P ' " P/T P/T P/T P/T • Name: Malisa Lee . "$ 7,500.00 7,500.00 7,500.00 7,500.00 Title: Shelter Aide P P/T P/T P/T P/T Name: Stacy Pacheco $ . _ 7,500.00 7,500.00 7,500.00 • 7,500.00 Title: Case Aide P ' . F/T F/T F/T F/T Name: Laurie Pelekane '$ 1 17,000.00 17,000.00 19,000.00 18,117.00 883.00 Title: Aide P , P/T P/T P/T P/T Name: Sandra Moses $ - 5,250.00 5,250.00 10,500.00 10,500.00 Title: Case Manager P •' P/T P/T Name: New $ 14,000.00 14,000.00 • Title: Shelter Aide P P/T P/T Name: New ; ' $, 7,500.00 7,500.00 TOTAL POSITION :' P'. ;' 12 12 i 14 14 ' TOTALLSALARIES . . (to be reflected in Table 4); $;... 207,090.00 187,646,40 248,140.00 213,417.00 30,883,00 AGENCY /ORGANIZATION: EAST HAWAII COALITION FOR THE HOMELESS PROJECT NAME KIHEIPUA EMERGENCY PROGRAM INSTRUCTIONS: BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES 1. All admin'strative and Direct Program Salaries must be included. (Please exclude non - program positions) 2. a) P= Indicate if whether employee is -- F/T =Full Time Employed (30 -40 hours per week) P/T= Part-Time Employed (20 or less hours per week) b) Salaries AGENCY /ORGANIZATION: EAST HAWAII COALITION FOR THE HOMELESS PROJECT NAME: KIHEIPUA EMERGENCY PROGRAM TABLE 2 EMPL BENEFITS /PA TAXES nairures column. . DESCRIPTION ;,''.- PRECEDING FISCAL ,YEAR" .. ;, :. :_, .: " ., ' FI YEAR 2000 -01 Item . Employee Beiiefits/Payroll Taxes '. Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 2000-01 Total Program Budget FY 2000 -01 i Grant Request :Only ' Projected , . ." ",- Expenditures .. . 2. EMPLOYEE BENEFITS (TOTAL) 21,980.00 .. % 20,133.20 23,100.00 21,180.00 , Health Insurance 17,112.48 15,265.68 17,112.48 15,192.48 Dental Insurance * Other Benefits (Specify) Holiday 4,86732 4,86732 5,98732 5,98732 3. PAYROLL TAXES (TOTAL) 34,200.00 '. : :: - '. -.- 32,188.30 .' `' _' 39,727.00 34,782.00 4,945.00 FICA - .. SUI (Unemployment Ins.) % Workers' Compensation TDI (Disability) .0049% (to be reflected-in Table 4)HHc - ` ` 56,180.00 - -- 52,321.50 62,827.00 55,962.00 4,945.00 * = Mii.CT ifrmiva ac •ffo rhmnn#(c\ n...,n,.�wi.. ,...h..,. ,L .c___- o__.. _. .�_- .. ..- AGENCY /ORGANIZATION: EAST HAWAII COALITION FOR THE HOMELESS PROJECT NAME: KIHEIPUA EMERGENCY PROGRAM TABLE 2 EMPL BENEFITS /PA TAXES nairures column. _DESCRIPTION ° , 'PRECEDING FISCAL YEAR` `. " I FISCAL YEAR : 2000 -01 -, >'., . . - . Item # *Expenses . Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 2000 -01 Total Program Budget FY 2000 -01 Grant Request Only ' „ Projected , " ' ' Expenditures I. PROFESSIONAL FEES (TOTAL) 15,700.00 15,700.00 19,700.00 19,700.00 Legal 5,600.00 5,600.00 8,600.00 8,600.00 Accounting/Bookkeeping Audit Fees 7,700.00 7,700.00 8,700.00 8,700.00 * Administrative Fees * Other 2,400.00 2,400.00 2,400.00 ". 2,400.00 2. SUPPLIES (TOTAL) ' , 10,625.00 10,625.00 14,625.00 14,625.00 Office .2,625.00 . , . 2,625.00 - ' 3,625.00 2,625.00 ' .. 1,000.00 Program 8,000.00 7,000.00 11,000.00 8,328.00 . • 1,172.00 Consumable 3. TELEPHONE 5,000.00 , 5,000.00 7,500.00 7,500.00 4. POSTAGE & FREIGHT 1,200.00 1,200.00 1,200.00 1,200.00 S. OCCUPANCY (TOTAL) 90,000.00 30,000.00 110,300.00 34,900.00 Rent 54,000.00 6,400.00 . - 70,800.00 - .' 9,600.00 Utilities 33,000.00 21,600.00 35,000.00 22,800.00 - Janitorial 0 -0- 0_ -0- * Repairs and Maintenance 3,000.00 2,000.00 , ; 4,500.00 2,500.00 6. EQUIPMENT (TOTAL) '' , 8,840.00 8,840.00 10,840.00 10,840.00 * Purchase 2,000.00 ' . 2,000.00 4,000.00 . 4,000.00 * Rental 6,840.00 6,840.00 6,840.00 6,840.00 * Repairs and Maintenance AGENCY /ORGANIZATION: EAST HAWAII COALITION FOR THE HOMELESS PROJECT NAME: KIHEIPUA EMERGENCY PROGRAM TABLE 3 DETAILS OF OTHER CURRENT EXPENSES = MUST itemize as attach meat (s). Applicable onl to the "Grant Request Only Projected Expenditure" column. AGENCY /ORGANIZATION: EAST HAWAII COALITION FOR THE HOMELESS PROJECT NAME: KIHEIPUA EMERGENCY PROGRAM TABLE 3 (Continued) DETAILS OF OTHER CURRENT EXPENSES (OPERATING COSTS) s attachmen App licabl e only to the " Grant Request Only Projected Expenditure" column. = 'DESCRIPTION ; PRECEDING. FISCAL, YEAR "' FISCAL YEAR 2000 -01 Item , '# .. , Expenses •.. . - Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 2000 -01 Total Program Budget FY 2000 -0] . _ Grant Request Only I ` Projected Expenditures . 7 INSURANCE (TOTAL) - 17,800.00 - 16,372 05 . ' 20,300 00 18,073 00 General Liability 11,000.00 - 10,563 63 ' ` 13,000.00 . 11,926,58 Fire 2,800 2,259 3,000 2281.42 Auto 1,600.00 1,521 00 1,800.00 1655 00 NDOA (Board Insurance) 2,400 00 2,138.00 2,500 00 . ' 2.210 00 8 PRINTING 500 00,, �' " ;', 500.00''' ' " 1,000.00 °: 1,000 00 9 PUBLICATION & SUBSCRIPTIONS 280.00 280.00 280.00 280.00 .. . . 10. TRAVEL (TOTAL) 500.00 500.00 : 750.00 750.00 - 4 Air Fare 40000, 400.00 60000' 60000 Per Diem 10000 10000 . : 15000 - " 15000 Auto Rental .. I I AUTO MILEAGE REIMBURSEMENT 12. AUTO GASOLINE PURCHASES 13 MEMBERSHIP DUES ....:. " '14 STAFF TRAINING ; ;' " 200.00;'; .;: 20000 • ;: - "l 50000 500.00 *15 OTHER Crime Insurance ° • 200.00 200 00 1 200 00 200.00 .. ': 200 00 .. . " . .. < .. ... ' TOTAL (tube reflected to Table 5) 150,845 00 80,577 05 187,195.00 109,568 00 2,172.00 AGENCY /ORGANIZATION: EAST HAWAII COALITION FOR THE HOMELESS PROJECT NAME: KIHEIPUA EMERGENCY PROGRAM TABLE 3 (Continued) DETAILS OF OTHER CURRENT EXPENSES (OPERATING COSTS) s attachmen App licabl e only to the " Grant Request Only Projected Expenditure" column. Position's, ::. - .. - PRECEDING FISCAL-YEAR.. " : `.'`. `. FISCAL YEAR/000-01 Total Budget al Agency Bud et FY 99 -00 Program Budget To tal P FY 99 -00 Total Agency Budget FY 2000 -01 Total Program Budget FY 2000 -01 'Grant Request`.. Only,. (Table 1) TOTAL POSITION COUNT (P) 12 12 14 14 311,127.00 (Table 1) TOTAL SALARIES ($) 207,090.00 187,646.40 248,140.00 213,417.00 30,883.00 (Table 2) EMPLOYEE BENEFITS/PAYROLL TAXES 56,180.00 52,231.50 62,827.00 55,962.00 4,945.00 - ' :TOTAL PERSONNEL COSTS ,' - 263,270 00 239,967.90 311,127.00 269,379.00 35,828.00 TOTAL NUMBER OF POSITIONS 12 12 14 14 .. .. .. PRECEDING RECEDIN FISCAL'YEA ; :' -, F SCAL "YBAR 2000.01 T Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 2000 -01 Total Program Budget FY 2000 -01 -` Grant Request Only - . ,, (Table 4) TOTAL PERSONNEL SERVICES 263,270.00 239,967.90 311,127.00 269,379.00 35,828.00 (Table 3) TOTAL OF OTHER CURRENT EXPENSES 150,845.00 80,577.05 187,195.00 109,568.00 2,172.00 TOTAL BUDGET :'„ :'. :: 414,115.00 320,544.95 498,322.00 378,947.00 38,000.00 AGENCY /ORGANIZATION: EAST HAWAII COALITION FOR THE HOMELESS PROJECT NAME: KIHEIPUA EMERGENCY PROGRAM 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 R Sources- :' ,. ° ?- .: ;PRECEDING FISCAL YEAR 1999 -00 FISCAL YEAR 2000 -01 ' Total Agency Amount Total Program Amount Amount Requested Amount Projected County of Hawaii 35,813.00 33,425.00 38,000.00 State of Hawaii 226,250.00 192,312.50 209,312.50 Federal Funds 4,000.00 4,000.00 4,000.00 Hs Private Foundations*' United Way Funds 20,000.00 15,000.00 15,000.00 Admissions Donations 87,569.16 78,812.24 132,750.00 Fundraising Pay Phone 1,200.00 1,200.00 1,200.00 Vending Machines 2,400.00 2,400.00 2,400.00 Service /Program Fees 48,622.84 9,600.00 9,600.00 Third -party reimbursement(s) ,;. >. e — Tuition Others (Please list) -TOTAL REVENUES' :: 425,855.00 336,749.74 266,312.50 145,950.00 AGENCY /ORGANIZATION: EAST HAWAII COALITION FOR THE HOMELESS PROJECT NAME: KIHEIPUA EMERGENCY PROGRAM * - Please list funding source on a separate sheet and indicate the amount requested. _ - Must correspond with Table 5. TABLE 6 Summary of • • ti East Hawaii Coalition for the Homeless Inc. 1/28/00 TO: County of Hawaii Department of Finance FR: Steven Bader S Executive Director RE: Audited Financial Statements for HSNPGRC Enclosed are the East Hawaii Coalition for the Homeless Audited Financial Statements For FY 1996 -97 and FY 1997 -98. Our annual audit for FY 1998 -99 will be conducted by Taketa, Iwata, Hara, and Associates, LLP in March 2000. We were unable to schedule the audit prior to that time because we were waiting for our state audit to be completed. We will forward our annual audited statements as soon as they are completed. A Hawaii Island United Way Agency "I Cooperating In Business and Industry et 115 Kapiolani Street Hilo, Hawaii 96720 Phone (808) 961 -2559 Fax: (808) 935 -1720 Email: ehch @intupac.net • • EAST HAWAII COALITION FOR THE HOMELESS (A Tax Exempt, Not - For -Profit Corporation) FINANCIAL STATEMENTS For the Years Ended June 30, 1998 and 1997 With Independent Auditor's Report DOLAN, SILVA & ASSOCIATES, CPAs, INC. An Accountancy Corporation 16A Railroad Avenue 544 Ohohia Street, Suite 5 Hilo, Hawaii 96720 Honolulu, Hawaii 96819 • • East Hawaii Coalition for the Homeless Table of Contents Page Independent Auditor's Report 1 Statements of Financial Position 2 - 3 Statements of Activities 4 Statements of Functional Expenses 5 Statements of Cash Flows 6 Notes to Financial Statements 7 - 11 To the Board of Directors of East Hawaii Coalition for the Homeless Hilo, Hawaii Dolan, Silva & Associates, CPAs, Inc. January 12, 1999 • • We have audited the accompanying statement of financial position of the East Hawaii Coalition for the Homeless (a nonprofit organization) as of June 30, 1998 and 1997, and the related statements of activities, functional expenses, and cash flows for the years then ended. These financial statements are the responsibility of the management of the East Hawaii Coalition for the Homeless. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the East Hawaii Coalition for the Homeless as of June 30, 1998 and 1997, and the changes in its net assets and its cash flows for the years then ended in conformity with generally accepted accounting principles. As discussed in Note 9 to the financial statements, an error resulting in an overstatement of previously reported receivable for the year ended June 30, 1997. Accordingly, the 1997 financial statements have been restated. Oot,4%-: 1 Independent Auditor's Report ASSETS CURRENT ASSETS Cash & Cash Equivalents 76,415 76,415 55,457 Receivables, See Note 2 54,059 54,059 102,079 Prepaid Expense 6,398 6,398 8,623 Deposits 500 500 900 Total Current Assets NON - CURRENT ASSETS Property & Equipment (cost), See Note 3 1,224,987 Less Accumulated Depreciated (178,863) Total Non - current Assets 1,046,124 OTHER ASSETS Investment Property for Sale, See Note 4 TOTAL ASSETS The accompanying notes form an integral part of these financial statements. Temporarily Permanently Total Final Unrestricted Restricted Restricted 6/30/98 6/30/97 137,372 0 0 137,372 167,059 0 1,183,496 2 EAST HAWAII COALITION FOR THE HOMELESS Statements of Financial Position As of June 30, 1998 and 1997 0 0 1,224,987 1,213,462 (178,863) (131,110) 0 1,046,124 1,082,352 0 29.900 0 1,183,496 1,279, 311 LIABILITIES & FUND BALANCES CURRENT LIABILITIES Notes Payable - Current, See Note 5 0 0 44,034 Capital Lease Obligation - Current, See Note 7 3,980 3,980 3,627 Accounts Payable 3,969 3,969 5,072 Accrued Liabilities 17,604 17,604 22,251 Funds Held in Trust 1,151 1,151 1,151 TOTAL CURRENT LIABILITIES NON - CURRENT LIABILITIES Capital Lease Obligation, See Note 7 10,832 10,832 14,508 TOTAL NON - CURRENT LIABILITIES 10,832 0 0 10,832 14,508 NET ASSETS Unrestricted 1,145,960 1,145,960 1,188,668 Temporarily Restricted 0 0 0 Permanently Restricted 0 0 0 TOTAL NET ASSETS 1,145,960 0 0 1,145,960 1,188,668 TOTAL LIABILITIES & NET ASSETS 1,183,496 0 0 1,183,496 1,279,311 The accompanying notes form an integral part of these financial statements. EAST HAWAII COALITION FOR THE HOMELESS Statements of Financial Position As of June 30, 1998 and 1997 Temporarily Permanently Total Final Unrestricted Restricted Restricted 6/30/98 6/30/97 26,704 0 0 26,704 76,135 3 PUBLIC SUPPORT Grants and Contracts 323,675 Donations 31,780 In kind Contributions, See Note 8 28,835 TOTAL PUBLIC SUPPORT 384,290 NET ASSETS AT THE END OF YEAR The accompanying notes form an integral part of these financial statements. East Hawaii Coalition for the Homeless Statements of Activities For the period ended June 30, 1998 and 1997 Temporarily Permanently Total Final Unrestricted Restricted Restricted 6/30/98 6/30/97 0 323,675 417,547 31,780 6,241 28,835 17,528 384,290 441,316 REVENUE Shelter Fees 7,445 7,445 6,259 Transitional Fees 5,229 5,229 6,286 TOTAL REVENUE 12,674 0 0 12,674 12,545 OTHER REVENUES Vending 3,208 3,208 3,169 Interest 886 886 605 Other 651 651 0 Loss on Sale of Investment Property (11,747) (11,747) 0 Loss on Reduction in Value of Property for Sale, See Note 4 0 0 (62,265) TOTAL OTHER REVENUES (7,002) 0 0 (7,002) (58,491) TOTAL UNRESTRICTED SUPPORT & REVENUES 389,962 0 0 389,962 395,370 EXPENSES Program Services 387,714 387,714 359,955 Support Services 44,956 44,956 48,094 TOTAL EXPENSES 432,670 0 0 432,670 408,049 Increase (Decrease) in Unrestricted Net Assets (42,708) 0 0 (42,708) (12,679) Beginning Net Assets 1,188,668 0 0 1,188,668 1,223,174 Less Adjustment for a correction of an error in recording 0 0 0 0 (21,827) receivable, Note 9 1,145,960 0 0 1,145,960 1,188,668 4 EXPENSES Salaries and Wages 157,440 Depreciation 47,753 Payroll Taxes & Benefits 32,596 Insurance 33,900 In -kind Expenditures 28,835 Utilities 28,400 Contracted Services 12,750 Rent 10,591 Repairs and Maintenance 8,918 Direct Services 7,832 Other Expenses 5,233 Equipment Lease 4,253 Office Expenses 4,028 Interest Expense 3,081 Food -FEMA 1,388 Advertising 475 Property Taxes & Licenses 241 TOTAL EXPENSES The accompanying notes form an integral part of these financial statements. Program Support Total Services Services 6/30/98 387,714 44,956 5 East Hawaii Coalition for the Homeless Statements of Functional Expenses For the periods ended June 30, 1998 and 1997 Final 6/30/97 27,784 185,224 183,042 47,753 37,536 7,155 39,751 39,267 33,900 33,436 28,835 17,528 28,400 20,856 10,017 22,767 23,692 10,591 23,872 8,918 3,908 7,832 9,641 5,233 689 4,253 4,308 4,028 4,925 3,081 1,669 1,388 1,823 475 673 241 1,184 432,670 408,049 Cash provided (used) by: East Hawaii Coalition for the Homeless Statements of Cash Flows For the years ended June 30 1998 1997 Operating Activities Increase (Decrease) in Unrestricted Net Assets (42,708) (14,646) Depreciation 47,753 26,793 5,045 12,147 Adjustments for Noncash Items: Receivables 69,847 119,295 Prepaid Expenses 2,225 849 Deposit 400 (900) Account Payables and Other Liabilities (5,751) (124,903) 71,766 6,488 Investing Activities Purchase of Capital Property (3,525) (82,250) Proceeds from Sale of Investment Property 75 0 (3,450) (82,250) Financing Activities Proceeds from Capital lease Obligation 0 18,135 Proceeds from Bank Loan 0 44,034 Payments on Bank Loan (44,034) 0 Payments on Capital Lease Obligation (3,324) (2,033) (47,358) 60,136 Increase (Decrease) in Cash 20,958 (15,626) Cash, beginning of the year 55,457 71,083 Cash, end of the year 76,415 55,457 The accompanying notes from an integral part of these financial statements. 6 June 30, 1998 & 1997 • • 1 Summary of Significant Accounting Policies East Hawaii Coalition for the Homeless Notes to Financial Statements General - The East Hawaii Coalition for the Homeless (EHCH) was incorporated on December 14, 1987, under the laws of the State of Hawaii. EHCH is a nonprofit organization operating in Hilo, Hawaii, whose purpose is to assist in the maintenance and support of homeless persons through the provision of shelter, care, food, and other necessities to such persons. EHCH receives substantially all of their funding through federal and state grants and contributions from the public. Basis of accounting - The financial statements are prepared on the accrual basis of accounting and in accordance with generally accepted accounting principles and according to the guidelines set forth in the AICPA Industry Guide for "Audits of Certain Nonprofit Organizations" and (SOP 78 -10) "Accounting Principles and Reporting Practices for Certain Nonprofit Organizations." Income taxes - The East Hawaii Coalition for the Homeless is determined to be a tax - exempt organization under Section 501(c)(3) of the U.S. Internal Revenue Code and is classified as other than a private foundation. EHCH is recognized to be exempt from Federal and State income taxes. Financial Statement Presentation - In 1996, EHCH adopted Statement of Financial Accounting Standards (SFAS) No. 117, "Financial Statements of Not-for-Profit Organizations." Under SFAS No. 117, EHCH is required to report information regarding its financial position and activities according to three classes of net assets (unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets) based upon the existence or absence of donor- imposed restrictions. As permitted by this statement, EHCH has discontinued its use of fund accounting and has, accordingly, reclassified its financial statements to present classes of net assets. The reclassification had no cumulative effect on the change in net assets for the year ended June 30, 1997 EHCH also adopted SFAS No. 116, "Accounting for Contributions Received and Contributions Made," in 1997. In accordance with SFAS No. 116, contributions received are recorded as unrestricted, temporarily restricted, or permanently restricted support, depending on the existence and /or nature of any donor restrictions. The adoption had no cumulative effect on net assets at the date of the adoption. In addition, EHCH has not received any contributions with donor - imposed restrictions that would result in temporarily or permanently restricted net assets. 7 June 30, 1998 & 1997 • • Summary of Significant Accounting Policies - continued East Hawaii Coalition for the Homeless Notes to Financial Statements Property and depreciation - Property is stated at cost or at a value established by the Board of Directors at the date of gift Depreciation is computed using the straight -line method over the estimated useful lives of the properties. Leases - Leases that transfer substantially all of the benefits and risks of ownership are classified as capital leases. All other leases are shown as operating leases. Contributions - All contributions are considered available for unrestricted use unless specifically restricted by the donor. Donated Materials - EHCH assigns values to donated materials based on historical cost or fair value at the date of gift if it can be determined in the absence of adequate cost records. Such values are reflected in the accompanying financial statements as In kind contributions and expenditures as both revenues and expenses. Donated Services - Volunteers provide assistance to the East Hawaii Coalition for the Homeless on its program activities. EHCH assigns values to such services based on similar services performed by salaried personnel or what EHCH would incur paying an independent contractor for such services. Such values are reflected in the accompanying financial statements as In kind contributions and expenditures as both revenues and expenses. 2. Receivables 1998 1997 State of Hawaii - Hawaii Housing Authority 49,882 Effect of Correction of Error in 1997 - Hawaii Housing Authority (21,827) State of Hawaii (HHA) Receivable Balance 39,677 28,055 County of Hawaii - HOME 0 46,352 County of Hawaii - CDBG 0 0 Office of Hawaiian Affairs 9,000 9,000 Other 5,382 18,672 Total $ 54,059 $ 102,079 8 June 30, 1998 & 1997 3 Property & Equipment Less accumulated depreciation 4 Investment property for sale Notes Payable - Current East Hawaii Coalition for the Homeless Notes to Financial Statements 9 1998 1997 Kiheipua Shelter Duplexes $539,579 $539,579 Transitional Homes- Kuleana/Wilder 296,307 296,307 Administrative Building 191,412 191,412 Leasehold Improvements - Kiheipua Shelter Sewer 122,155 122,155 Capital Lease Asset - Cannon Copier 18,135 18,134 Shelter Equipment 42,853 34,853 Office Furniture & Equipment 14,546 11,022 1,224,987 1,213,462 (178,863) (131,110) 1,046,124 1,082,352 In 1996, EHCH accepted a donation of property (house and lot) in the Hawaiian Beaches subdivision. The property was valued at $105,456 at that time, and this was shown as part of Property & Equipment in 1996, as EHCH intended to use the property as a transitional house. In the previous fiscal year, due to vandalism and the on -going deterioration of the property EHCH decided to sell the property thus it was reclassified to Investment property for sale. It was listed for $29,900 thus the reduction of this property to this amount and the recording of a Loss on reduction in value of Investment property for sale of $62,265 (net of insurance proceeds of $13,291) in the previous year's financial statements. During this fiscal year, the property sold for $23,078 thus the recording of a $6,822 loss as part of Loss on Sale of Investment property. Notes Payable - Current is a $44,034 short-term promissory note dated March 19, 1997 from Bank of Hawaii with a floating 2.5% above a Base Rate interest (this interest rate was 11% as of June 30, 1997) and_ a balloon payment of all principal and accrued interest on or before October 28, 1997 This promissory note is secured by the Receivable from the County of Hawaii HOME program, see Note 2 above The Bank of Hawaii note payable had been paid off during fiscal year June 30, 1998. June 30, 1998 & 1997 6 Lease Commitments The East Hawaii Coalition for the Homeless Kiheipua Shelter facility is operated on leased property from the County of Hawaii The lease calls for an annual rent of $1 with the current term expiring in the year 2001. The East Hawaii Coalition for the Homeless also leases 4 apartments on Puueo Street, Hilo for transitional homes. Payments are $1,500 per month. The lease terms cover the twelve (12) month period which commenced May 21, 1998. Obligations Under Capital Lease East Hawaii Coalition for the Homeless leases its copying machine from GE Capital Hawaii, Inc., under a capital lease in the original amount of $18,135. The economic substance of the lease is that East Hawaii Coalition for the Homeless is financing the acquisition of the assets through the lease, and accordingly, it is recorded in the assets and liabilities. Future minimum lease payments are expected to be as follows: Year ending June 30th 1999 3,627 2000 3,627 2001 3,627 2002 3,627 8 In kind contributions In kind contributions consists of the following: Donated Materials Donated Services Total In kind contributions $ 28,835 $ 17,528 10 East Hawaii Coalition for the Homeless Notes to Financial Statements 1998 1997 $ 20,927 $ 10,292 7,908 7,236 June 30, 1998 & 1997 9. Prior Year Adjustment • • East Hawaii Coalition for the Homeless Notes to Financial Statements During the prior year, EHCH failed to record the adjustment of receivable from Hawaii Housing Authority. The correction of this error is shown below: 1998 Beginning Net Assets 1,188,668 Correction of Receivable Increase (Decrease) in Net Assets Ending Net Assets 10. Related Party Transactions 1 1 1997 1,223,174 (21,827) Restated Net Assets 1,201,347 (42,708) (12,679) 1,145,960 1,188,668 EHCH had certain transactions in the ordinary course of business with one of its Board of Directors. EHCH purchased a computer and software in the amount of $3,281 in 1997 -1998 from a local computer company. The owner of this computer company is a board member of the EHCH. Hence, this amount of purchases is included in the Property & Equipment. • • East Hawaii Coalition for the Homeless, Inc. (A Tax Exempt, Not-For-Profit Corporation) Financial Statements For the Years Ended June 30, 1997 and 1996 With Independent Auditor's Report Dolan, Silva & Associates, CPAs, Inc. in.lccountan i Co,poration 16A Railroad Avenue 544 Ohohia Street, Suite 5 Hilo, Hawaii 96720 Honolulu, Hawaii 96819 • • East Hawaii Coalition for the Homeless, Inc. Table of Contents Page Independent Auditor's Report Statements of Financial Position 2 - 3 Statements of Activities 4 Statements of Functional Expenses 5 Statements of Cash Flows 6 Notes to Financial Statements 7 - 10 Management Letter 11 - 19 To the Board of Directors of East Hawaii Coalition for the Homeless, Inc. Hilo, Hawaii We have audited the accompanying statement of financial position of the East Hawaii Coalition for the Homeless, Inc. (a nonprofit organization) as of June 30, 1997, and the related statements of activities, functional expenses, and cash flows for the year then ended. These financial statements are the responsibility of the East Hawaii Coalition for the Homeless, Inc.'s management. Our responsibility is to express an opinion on these financial statements based on our audit. The financial statements of East Hawaii Coalition for the Homeless, Inc. as of June 30, 1996 were audited by other auditors whose report dated February 18, 1997, expressed an unqualified opinion on those statements. We conducted our audit in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by mana as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the East Hawaii Coalition for the Homeless, Inc. as of June 30, 1997, and the changes in its net assets and its cash flows for the years then ended in conformity with generally accepted accounting principles. • • Dolan, Silva R Associates, CPAs, Inc. January 16, 1998 Independent Auditor's Report • • ASSETS The accompanying notes form an integral part of these financial statements. EAST HAWAII COALITION FOR THE HOMELESS, INC. Statements of Financial Position As of June 30, 1997 and 1996 Total Temporarily Permanently Net Assets Final Unrestricted Restricted Restricted 6/30/97 6/30/96 CURRENT ASSETS Cash & cash equivalents 55,457 55,457 71,083 Receivables, See Note 2 123,906 123,906 243,201 Prepaid expense 8,623 8,623 9,472 Deposits 900 900 0 Total Current Assets 188,886 0 0 188,886 323,756 NON - CURRENT ASSETS Property & equipment (cost), See Note 3 1,213,462 1,213,462 1,161,112 Less accumulated depreciated (131,110) (131,110) (104,318) Total Non- culTent Assets 1,082,352 0 0 1,082,352 1,056,794 • OTHER ASSETS Investment property for sale, See Note 4 29,900 29,900 0 TOTAL ASSETS 1,301,138 0 0 1,301,138 1,380,550 NON - CURRENT LIABILITIES Capital Lease Obligation, See Note 7 TOTAL NON- CURRENT LIABILITIES EAST HAWAII COALITION FOR THE HOMELESS, INC. Statements of Financial Position As of June 30, 1997 and 1996 Total Temporarily Permanently Net Assets Final Unrestricted Restricted Restricted 6/30/97 6/30/96 LIABILITIES & FUND BALANCES CURRENT LIABILITIES Notes Payable - Current, See Note 5 44,034 44,034 0 Capital Lease Obligation - Current, See Note 7 3,627 3,627 2,033 Accounts payable 5,072 5,072 134,061 Accrued liabilities 24,217 24,217 21,282 Funds Held in Trust 1,151 1,151 0 TOTAL CURRENT LIABILITIES 78,101 0 0 78,101 157,376 14,508 14,508 0 14,508 0 14,508 0 0 NET ASSETS Unrestricted 1,208,529 1,208,529 1,223,174 Temporarily Restricted 0 0 0 Permanently Restricted 0 0 0 TOTAL NET ASSETS 1,208,529 0 0 1,208,529 1,223,174 TOTAL LIABILITIES & NET ASSETS 1,301,138 0 0 1,301,138 [380,550 The accompanying notes form an integral part of these financial statements. PUBLIC SUPPORT Grants and contracts 417,547 Donations 6,241 In kind contributions, See Note 8 17,528 TOTAL PUBLIC SUPPORT 441,316 REVENUE Transitional Fees 6,286 Shelter Fees 6,259 TOTAL REVENUE 12,545 Temporarily Permanently Net Assets FINAL Unrestricted Restricted Restricted 6/30/97 6/30/96 0 0 East I lawaii Coalition for the Homeless, Inc. Statements of Activities For the period ended June 30, 1997 and 1996 417,547 776,464 6,241 2,499 17,528 105,000 0 441,316 883,963 6,286 11,218 6,259 7,903 0 12,545 19,121 OTHER REVENUES Vending 3,169 3,169 4,341 Interest 605 60.5 3,046 Other 0 0 2,372 Loss on reduction in value of property for sale, See Note 4 (62,2 (62,265) 0 TOTAL OTHER REVENUES (58,491) 0 0 (58,491) 9,759 TOTAL UNRESTRICTED SUPPORT & REVENUES 395,370 0 0 395,370 912,843 EXPENSES • Program Services 380,781 380,781 355,586 Support Services 29,235 29,235 57,871 TOTAL EXPENSES 410,016 0 0 410,016 413,457 Increase (Decrease) in Unrestricted Net Assets (14,646) 0 0 (14,646) 499,386 Beginning net assets 1,223,174 0 0 1,223,174 723,788 NET ASSETS AT THE END OF YEAR 1,208,528 0 0 1,208,528 1,223,174 The accompanying notes form an integral part of these financial statements. TOTAL EXPENSES Program Support Total Expenses Total Expenses Services Services 6/30/97 6/30/96 EXPENSES Salaries and wages 160,242 22,800 183,042 201,867 • Payroll taxes & benefits 41,234 41,234 56,078 Contracted Services 23,692 23,692 27,989 Insurance 31,926 1,510 33,436 24,035 Utilities 20,856 20,856 18,391 Rent 23,872 23,872 21,854 Direct Services 9,641 9,641 14,263 Repairs and maintenance 3,908 3,908 11,622 Equipment Lease 4,308 4,308 1,758 Office Expenses 4,925 4,925 4,873 Food -FEMA 1,823 1,823 0 Interest expense 1,669 1,669 625 Advertising 673 673 735 Depreciation 37,536 37,536 26,170 • In -kind expenditures 17,528 17,528 0 Property Taxes ,Sc Licenses 1 184 1,184 67 Other Expenses 689 689 3,130 The accompanying notes form an integral part of these financial statements. 380,781 29,235 East Hawaii Coalition for the Homeless, Inc. Statements of Functional Expenses For the periods ended June 30, 1997 and 1996 410,016 413.457 For the Year Ended June 30 Cash provided (used) by: Operating Activities Increase in Unrestricted Net Assets Depreciation investing Activities Purchases of capital assets • • The accompanying notes form an integral part of these financial statements. 6 East Hawaii Coalition for the Homeless, Inc. Statements of Cash Flows 1997 1996 (14,646) 26,793 12,147 499,385 26,169 525,554 Changes in non -cash balances Receivables 119,295 (181,055) Prepaid Expenses 849 (4,616) Deposit (900) 0 Account Payables and Other Liabilties (124,903) 129,554 Deferred Revenue 0 (16,000) 6,488 453,437 (82,250) (533,988) Financing Activities Proceeds from Capital Lease Obligation 18,135 0 Proceeds from bank loan 44,034 0 Payments on Capital Lease Obligation (2,033) (2,640) 60,136 (2,640) Increase (decrease) in cash (15,626) (83,191) Cash, beginning of year 71,083 154,274 Cash, end of year 55,457 71,083 June 30, 1997 & 1996 • • Summary of Significant Accounting Policies East Hawaii Coalition for the Homeless, Inc. Notes to Financial Statements General - The East Hawaii Coalition for the Homeless, Inc. (EHCH) was incorporated on December 14, 1987, under the laws of the State of Hawaii. EI-ICH is a nonprofit organization operating in Hilo, Hawaii, whose purpose is to assist in the maintenance and support of homeless persons through the provision of shelter, care, food, and other necessities to such persons. EHCH receives substantially all of their funding through federal and state grants and contributions from the public. Basis of accounting - The financial statements are prepared on the accrual basis of accounting and in accordance with generally accepted accounting principles and according to the guidelines set forth in the AICPA Industry Guide for "Audits of Certain Nonprofit Organizations" and (SOP 78 -10) "Accounting Principles and Reporting Practices for Certain Nonprofit Organizations." Income taxes - The East Hawaii Coalition for the Homeless, Inc. is determined to be a tax- exempt organization under Section 501(c)(3) of the U.S. Internal Revenue Code and is classified as other than a private foundation. EHCH is recognized to be exempt from Federal and State income taxes. Financial Statement Presentation - In 1996, EHCH adopted Statement of Financial Accounting Standards (SFAS) No. 117, "Financial Statements of Not - for - Profit Organizations." Under SFAS No. 117, EHCH is required to report information regarding its financial position and activities according to three classes of net assets (unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets) based upon the existence or absence of donor - imposed restrictions. As permitted by this statement, EI-1CH has discontinued its use of fund accounting and has, accordingly, reclassified its financial statements to present classes of net assets. The reclassification had no cumulative effect on the change in net assets for the year ended June 30, 1997. EI-ICH also adopted SFAS No. 116, "Accounting for Contributions Received and Contributions Made," in 1997. In accordance with SFAS No. 116, contributions received are recorded as unrestricted, temporarily restricted, or permanently restricted support, depending on the existence and/or nature of any donor restrictions. The adoption had no cumulative effect on net assets at the date of the adoption. In addition, EHCH has not received any contributions with donor - imposed restrictions that would result in temporarily or permanently restricted net assets. 7 'June 30, 1997 & 1996 • • 1. Summary of Significant Accounting Policies - continued East Hawaii Coalition for the Homeless, Inc. Notes to Financial Statements Phoperty and depreciation - Property is stated at cost or at a value established by the Board of Directors at the date of gift. Depreciation is computed using the straight -line method over the estimated useful lives of the properties. Leases - Leases that transfer substantially all of the benefits and risks of ownership are classified as capital leases. All other leases are shown as operating leases. Contributions - All contributions are considered available for unrestricted use unless specifically restricted by the donor. Donated Materials - EHCH assigns values to donated materials based on historical cost or fair value at the date of gift if it can be determined in the absence of adequate cost records. Such values are reflected in the accompanying financial statements as In kind contributions and expenditures as both revenues and expenses. Donated Services - Volunteers provide assistance to the East Hawaii Coalition for the Homeless, Inc. on its program activities. EHCH assigns values to such services based on similar services performed by salaried personnel or what EHCH would incur paying an independent contractor for such services. Such values are reflected in the accompanying financial statements as In kind contributions and expenditures as both revenues and expenses. 2. Receivables 1997 1996 State of Hawaii - Hawaii Housing Authority 49,882 91,006 County of Hawaii - HOME 46,352 0 County of Hawaii - CDBG 0 129,647 Office of Hawaiian Affairs 9,000 9,000 Other 18,673 724 Total $ 123,907 $ 230,377 8 • • The following pages appear disorderly; however, they are a true reflection of the original on file in the Office of the County Clerk. June 30, 1997 & 1996 Property & Equipment Kiheipua Shelter Duplexes $539,579 $0 Transitional Homes- Kuleana/Wilder 296,307 230,885 Administrative Building 191,412 191,412 Leasehold improvements - Kiheipua Shelter Sewer 122,155 135,965 Hawaiian Beaches property 0 105,456 Capital Lease Asset - Cannon Copier 18,134 10,743 Shelter Equipment 34,853 34,853 Office Furniture & Equipment 11,022 11,022 Less accumulated depreciation Construction in Progress Investment property for sale In the previous fiscal year, EHCH accepted a donation of property (house and lot) in the Hawaiian Beaches The property was valued at $105,456 at that time. This was shown as part of Property & Equipment in the prior year. The intention of EHCH is to sell this property and thus it has been reclassified to Investment property for sale. It is currently being listed with Savio Realty, Ltd. Due to vandalism and the on -going deterioration of the property, it is being listed at $29,900 thus the reduction of this property to this amount and the recording of a Loss on reduction in value of Investment property for sale of $62,265 (net of insurance proceeds of $13,291) in the financial statements Notes Payable - Current • • East Hawaii Coalition for the Homeless, Inc. Notes to Financial Statements Notes Payable - Current is a $44,034 short -term promissory note dated March 19, 1997 from Bank of Hawaii with a floating 2.5% above a Base Rate interest (this interest rate was 11% as of June 30, 1997) and a balloon payment of all principal and accrued interest on or before October 28, 1997. This promissory note is secured by the Receivable from the County of Hawaii HOME program, see Note 2 above. 9 1997 1996 1,213,462 720,336 (131,111) (104,318) 1,082,351 616,018 0 440,776 $1,082,351 $1,056,794 • • Recommendation We recommend EHCH accounting personnel pay more attention to the invoice dates and other supporting documents in order to obtain the understanding of the transactions before making the entries. In order to eliminate these mistakes, we recommend coding and classifications of disbursements be reviewed by the Executive Director or another responsible person of the organization. Management response Management currently codes and classifies transactions which are given to us for our monthly compilation. * * * * * * * * * * * * * * * * * * ** We wish to thank Steve Humphers and his staff for their support and assistance during our audit. This report is intended solely for the information and use of the Board of Directors, management, and others within EHCH. Dolan, Silva & Associates, CPAs, Inc. January 15, 1998 19 June 30, 1997 & 1996 Lease Commitments The East Hawaii Coalition for the Homeless, Inc. Kiheipua Shelter facility is operated on leased property from the County of Hawaii. The lease calls for an annual rent of $1 with the current term expiring in the year 2001. 7. Obligations Under Capital Lease East Hawaii Coalition for the Homeless, Inc. leases its copying machine from GE Capital Hawaii, Inc., under a capital lease in the amount of $18,134. The economic substance of the lease is that East Hawaii Coalition for the Homeless, Inc. is financing the acquisition of the assets through the lease, and accordingly, it is recorded in the assets and liabilities. Future minimum lease payments are expected to be as follows: Year ending June 30th: 1998 $3,627 1999 3,627 2000 3,627 2001 3,627 2002 3,627 In kind contributions In kind contributions consists of the following: Donated Materials Donated Services • • East Hawaii Coalition for the Homeless, Inc. Notes to Financial Statements Total In kind contributions $ 17,528 $ 105,000 10 1997 1996 $ 10,292 $ 105,000 7,236 0 FILING INSTRUCTIONS For Year Ending 06/30/98 Retain this sheet for your information. DO NOT ATTACH TO YOUR RETi JRN. To: We appreciate this opportunity to serve you. If you should have any questions regarding this return or other tax matters, please contact us. • • EAST HAWAII COALITION FOR THE HOMELESS 115 KAPIOLANI STREET HILO, HI 96720 1. The return was prepared from information furnished to us. Please review your return(s) before filing to ensure that there are no omissions or misstatements of material facts. 2. Sign and date return(s). Retain the duplicate copies for your records. We recommend that you use certified mail with postmarked receipts. 3. For FEDERAL return Form 990 : *There is no remittance due with this return. *Mail to: INTERNAL REVENUE SERVICE OGDEN, UT 84201 *Mail Form 990 by 02/15/99 , but as soon as possible. NOTE: EXPECT ASSESSMENTS OF PENALTIES AND /OR INTEREST IF TAXES ARE OWED. Nita l eC.i Form 990 Department of the Treasury Internal Revenue Service A For the 1997 calendar Rev Exp Net Ass Rein of Organization Exempt From come Tax Under section 501(c) of the Internal Revenue Code (except black lung benefit trust or private foundation) or section 4947(aX1) nonexempt charitable trust Note: The organization may have to use a copy of this return to satisfy state reporting requirements. ear, OR tax year period beginningjtll 1 , 1997, and ending Jun 30 OMB No. 1545 -0047 1997 This Form is Open to Public Inspection ,1998 B Check if: Please C Name of organization, number and street, city, town, state, and ZIP code 0 Employer identification number Changeof use IRS r ST HAWAII COALITION FOR THE HOMELESS 99 0263448 o address label Initial return print or E State registration number type. Final return See 15 KAPIOLANI STREET I I LJ Specific F Check • if exemption application me Anded return Instruo gegma reporting) resalsotor tions. State I LO, HAWAII 96720 spending � I G Type of organization --• Exempt under section 501(cX 3 ) 4 LJ (insert numbe ) OR • ► section 4947(a)(1) nonexempt charitable trust Note: Section 501(cX3) exempt organizations and 4947(aX1) nonexempt pt charitable trusts MUST attach a completed Schedule A (Form 990). LJ H(a) Is this a group return filed for affiliates? Yes N No I It either box in H is checked "Yes." enter four -digit group exemption no (GEN) e (b) It "Yes," enter number of affiliates for which return is filed • k � J Accounting method D Cash Accrual (c) is this a separate return tiled by an organization covered by a group ruling? Yes No n Other (specify)• K Check here ► 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 -E2 may be used by organizations with •ross receipts less than $100,000 and total assets less than $250,000 at end of year Revenue. Expenses, and Changes in Net Assets or Fund Balances (See Specific Instructions on page 1 For Paperwork Reduction Act Notice, see page 1 of the separate instructions. cm, 7 99012 NTF 12638 G LD 4224 Form 99 0 (19 Copyright Forms Software only, 1997 Nelco 1 Contributions, gifts, grants, and similar amounts received a Direct public support _ ... .. . .. b Indirect public support C Government contributions (grants) d Total (add lines la through 1c) (attach schedule of contributors) 1 a 31,780. - lb 1C 82,376. (cash$ 101, 13,000.) 1d 114,156. 2 Program service revenue including government fees and contracts (from Part VII, line 93) .... 2 253 , 973 . 3 Membership dues and assessments 3 4 Interest on savings and temporary cash investments 4 886 . 5 Dividends and interest from securities 6a Gross rents b Less: rental expenses 6 _ C Net rental income or (loss) (subtract line 6b from line 6a)... - - - - 6c 7 Other investment income (describe • ) 7 nue 8a Gross amount from sale of assets other (A) Securities (B) Other - than inventory 8a - b Less. cost/other basis & sales expenses. 8b - C Gain or (loss) (attach schedule) .. ... 8C d Net gain or (loss) (combine line 8c, columns (A) and (B)) ... 8d 9 Special events and activities (attach schedule) a Gross revenue (not including $ of - contributions reported on line la) b Less. direct expenses other than fundraising expenses. - . 9b C Net income or (loss) from special events (subtract line 9b from line 9a) . - - 10a Gross sales of inventory, less returns and allowances... . .. b Less cost of goods sold ... . .. .. . . 10a 10b C Gross profit or (loss) from sales of inventory (attach schedule) (subtract line 10b from line 1Oa) 10C 11 Other revenue (from Part VII, line 103) . ... . - .. 1 1 - 7 , 888 12 Total revenue (add lines ld, 2, 3, 4, 5, 6c. 7, Bd, 9c, 10c, and I . - 12 361,127. 13 Program services (from line 44, column (B)) - - . . - 13 358,879 14 Management and general (from line 44, column (C)) - - 14 44,956. -nses 15 Fundraising (from line 44, column (D)) . - 15 16 Payments to affiliates (attach schedule) .. ..... - 16 17 Total expenses (add lines 16 and 44, column (A)) - 17 403,835. 18 Excess or (deficit) for the year (subtract line 17 from line 12) .. . - 18 (42,708) 19 Net assets or fund balances at beginning Of year (from line 73, column (A)) 19 1,188,668 is 20 Other changes in net assets or fund balances (attach explanation) .. . .. 20 21 Net assets or fund balances at end of year (combine lines 18, 19. and 20) . - - . ... 21 1,145,960. Form 990 Department of the Treasury Internal Revenue Service A For the 1997 calendar Rev Exp Net Ass Rein of Organization Exempt From come Tax Under section 501(c) of the Internal Revenue Code (except black lung benefit trust or private foundation) or section 4947(aX1) nonexempt charitable trust Note: The organization may have to use a copy of this return to satisfy state reporting requirements. ear, OR tax year period beginningjtll 1 , 1997, and ending Jun 30 OMB No. 1545 -0047 1997 This Form is Open to Public Inspection ,1998 B Check if: Please C Name of organization, number and street, city, town, state, and ZIP code 0 Employer identification number Changeof use IRS r ST HAWAII COALITION FOR THE HOMELESS 99 0263448 o address label Initial return print or E State registration number type. Final return See 15 KAPIOLANI STREET I I LJ Specific F Check • if exemption application me Anded return Instruo gegma reporting) resalsotor tions. State I LO, HAWAII 96720 spending � I G Type of organization --• Exempt under section 501(cX 3 ) 4 LJ (insert numbe ) OR • ► section 4947(a)(1) nonexempt charitable trust Note: Section 501(cX3) exempt organizations and 4947(aX1) nonexempt pt charitable trusts MUST attach a completed Schedule A (Form 990). LJ H(a) Is this a group return filed for affiliates? Yes N No I It either box in H is checked "Yes." enter four -digit group exemption no (GEN) e (b) It "Yes," enter number of affiliates for which return is filed • k � J Accounting method D Cash Accrual (c) is this a separate return tiled by an organization covered by a group ruling? Yes No n Other (specify)• K Check here ► 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 -E2 may be used by organizations with •ross receipts less than $100,000 and total assets less than $250,000 at end of year Revenue. Expenses, and Changes in Net Assets or Fund Balances (See Specific Instructions on page 1 For Paperwork Reduction Act Notice, see page 1 of the separate instructions. cm, 7 99012 NTF 12638 G LD 4224 Form 99 0 (19 Copyright Forms Software only, 1997 Nelco Do not include amounts reported on line 6b, 8b, 9b, lob, or 16 of Part I. (A) Total (B) Program services (C) Management and general (D) Fundraising a2 Grants and allocations (attach schedule) . - non (Gash$ wsh$ ) 22 BASIC NECESSITIES TO HOMELESS PEOPLE LIVING IN THE COUNTY .. - - ?3 Specific assistance to individuals (attach sch.) ?4 Benefits paid to or for menbers (attach sch) .. 25 Compensation of officers, directors, etc .. - . as Other salaries and wages ... a7 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, etc. (attach schedule) 43 Other expenses (itemize). a 23 7 , 832. 7 , 8 3 2 . 24 25 (Grants and allocations $ ) C 26 185,224. 157,440. 27,784. 27 ) d 28 15,351. 12,588. 2,763. (Grants and allocations $ 29 24,400. 20,008. 4,392. 30 31 20,362. 12,500. 7,862. 32 33 34 35 36 38,991. 38,991. 37 4,253. 4 , 253 . 38 39 40 41 3,081. 3 , 081. 42 47,753. 47,753. 3a b 3b C 43c d 43d e See Sch. Attached 43e Al 4 56,588. 403,835. 54,433. 358,879. 2,155. 44,956. 44 Total functional expenses (add lines 22 through g310T�anarizations se to compltals to eting c ll nesolumns lB ,cry the - 15 what is the organization's primary exempt purpose? ► Program Service Expenses (Required for 501(cX3) and (4) orgs., and 4947(a$1) trusts, but optional for others ) 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(cX3) and (4) organizations and 4347(aX 1) nonexempt charitable trusts must also enter the amount of grants and allocations to others) P a PROVIDED SHELTER, FOOD, CLOTHING, ASSISTANCE, AND OTHER 358,879. BASIC NECESSITIES TO HOMELESS PEOPLE LIVING IN THE COUNTY OF HAWAII. (Grants and allocations $ ) b (Grants and allocations $ ) C (Grants and allocations $ ) d (Grants and allocations $ ) e Other program services (attach schedule) (Grants and allocations $ ) Rorm990(1997) EAST HAWAII COALIW FOR THE HOMELESS 963448 Page 2 I Part - SF Statement of At organi ations must complete column (A). Columns (B),(C), and (D)are required for section 501(cX3) and (4) organizations and Functional Ex section 4947(a$1) nonexempt charitable trusts but optional for others (See Specific Instructions on page 15) Reporting of Joint Costs.-- Did you report in column (B (Program services) any joint costs from a combined educational campaign and fundraising solicitation? rf - Yes,' enter (i)the aggregate amount of these joint costs $ ; (ii) amt. allocated to Prog. services .. $ iul)the amount allocated to Management and general $ ; and (iv) amt. allocated to Fundraising$ ►9Yes No Part lit) Statement of Program Service Accomplishments (See Specific Instructions on page 18.) Total of Pr ram Service Expenses (should equal line 44, column (B), Program services) -A.4 1 NIX 12639 GLD 4224 - mrnght Forms Software Only, 1997 Nelco ► 358,879. Note: Where required, attached schedules and amounts within the description ( (A) ( (B) As 5 45 Cash -- non- interest - bearing . 47a . ... 5 55,457. 4 45 7 76,415. 46 . 47b 4 48a 48c 48b 4 key e employees 102, 079. 4 49 5 54,059. 50 51c 51 b 5 55a 5 52 8,623. 53 6 6,398. 5 54 - 55b 5 57a 1 1,224,987. 29,900. 5 56 0 0. 1, 082, 352. 5 57c 1 1,046,124. 57b 1 178, 863. 1 1 9 900. 5 58 5 500. 59 Total assets (add lines 45 through 58) (must equal line 74) ... 1 1,279,311. 59 1 1,183,496. 6 lilies s 60 Accounts payable and accrued expenses 5 5,072. 60 3 3,969. 6 61 62 63 64a 62,169.64b 1 14,812. 23,402. 6 65 1 18,755. 66 Total liabilities (add lines 60 through 65) . _ ...... .. .. 9 90,643. 66 3 37,536. O is l Organizations that follow SFAS 117, check here ■ N and c complete lines 67 1, 188, 668. 6 67 1 1, 145, 960. 6 68 .... 6 69 Ass Liab Net Asse or F Bala Form990(1997) EAST HAWAI OALITION FOR THE HOMELES [Part IVI Balance Sheets (See Specific Instructions on page 18.) 99- 0263448 Fo m 990 is available for public inspection and, for some people, serves as the primary or sole source of information about a particular organization How the public perceives an organization in such cases may be determined by the information presented on l s return. Therefore, please make sure the return is complete and accurate and fully describes, in Part Ill, the organization's programs and accomplishments CAA 7 99034 NIT 12640 GLD 4225 Copyright Forms Software Only, 1997 Nelco Page 3 [Part tv ^Al Reconciliation of Revenue per Audited Financial Statements with Revenue per Return (See Specific Instruc ions, page 20.) Part FY -BI Reconciliation of Expenses per Audited Expenses per Financial Statements with Return a Total revenue, gains, and other support per audited financial statements . .. ► b Amounts included on line a but not on line 12, Form 990: (1) Net unrealized gains on investments .. $ a - 389,962. a Total expenses and losses per audited financial statements , , . , . ► b Amounts included on line a but not on line 17, Form 990: (1) Donated services & use of facilities.. $ 28,835. I 432,670. - b - 28,835. b 28, 835. (2) Donated services & use of facilities . $ 28,835. (2) Prior year adjust- rnents reported on line 20, Form 990 $ (3) Recoveries of prior year grants .... $ (3) Losses reported on line 20, Form 990 . $ (4) Other (specify): (4) Other (specify)' 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 line 6b, Form 990 $ $ � 3 61, 127 . Add amounts on lines (1) through (4).. le c Linea minus line b • d Amounts included on line 17, Form 990 but not on line a: (1) Investment expenses not included on line 6b, Form 990 $ C 403,835. - d - - d ' (2) Other (specify) (2) Other (specify) $ $ Add amounts on lines (1) and (2) ► e Total revenue per line 12, Form 990 l i n e ► Add amounts on lines (1) and (2). ...le e Total expenses per line 17, Form 990 (line c plus lined) ■ 361,127. 1 cu I 403,835. Form 990 (1997) EAST HI COAL117bN FOR THE HOMELESS P age 4 L ist of Officers, Directors, Trustees, and Key Employees (List each one even it not compensated, see Specific Instructions on page 20.) 75 Did any officer, director, trustee, or key employee receive aggregate compensation of more than 3100.000 from your organization and all related organizations, of which more than $10,000 was provided by the related organizations' ■ LI Yes No If "Yes,' attach schedule -- see Specific Instructions on page 20. CAA 7 99034 NWF 12641 GLD 4225 Copyright Forms Software Only, 1997 Nelco (A) Name and address (B) Title and average hours per week devoted to position (C) Compensation (if not paid, enter -0-.) (D) Contributions to employee benefit plans & deferred comp (E) Expense account and other allowances See attached schedule Form 990 (1997) EAST HI COAL117bN FOR THE HOMELESS P age 4 L ist of Officers, Directors, Trustees, and Key Employees (List each one even it not compensated, see Specific Instructions on page 20.) 75 Did any officer, director, trustee, or key employee receive aggregate compensation of more than 3100.000 from your organization and all related organizations, of which more than $10,000 was provided by the related organizations' ■ LI Yes No If "Yes,' attach schedule -- see Specific Instructions on page 20. CAA 7 99034 NWF 12641 GLD 4225 Copyright Forms Software Only, 1997 Nelco Form 990 (1997) EAST HI COALTIION FOR THE HOMELESS 0263448 [ Part VI and check whether it is u exempt OR u nonexempt. 85e 85f 86b 87a 76 77 78a 78b 79 80a 81b 82a 83a 83b 84a 84b 85a 85b 85g 85h 88 89b X X X Other Information (See Specific Instructions on page 21.) 76 Did organization engage in any activity not previously reported to IRS? If "Yes," attach detailed description of each activity 77 Were any changes made in the organizing or governing documents but not reported to the IRS? If "Yes," attach a conformed copy of the changes. 78a Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return? ... b If "Yes," has it filed a tax return on Form 990 for this year? 79 Was there a liquidation, dissolution, termination, or substantial contraction during the year? If "Yes," attach a statement 80a Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization? b If "Yes," enter the name of the organization • 81a Enter the amount of political expenditures, direct or indirect, as described in the instructions for line 81 ... ... ....... .... .. 181 a I b Did the organization file Form 1120 - POL for this year? 82a Did the organization receive donated services or the use of materials, equipment, or facilities at no charge or at substantially less than fair rental value? b If "Yes," you may indicate the value of these items here. Do not include this amount as revenue in Part I or as an expense in Part II. (See instructions for reporting in Part Ill.) 182b1 28,835. 83a Did the organization comply with the public inspection requirements for returns and exemption applications? .. . . b Did the organization comply with the disclosure requirements relating to quid pro quo contributions? 84a Did the organization solicit any contributions or gifts that were not tax deductible? b If "Yes: did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? 85 501(cX4), (5), or (6) organizations. -- a Were substantially all dues nondeductible by members? b Did the organization make only in -house lobbying expenditures of $2,000 or less? If "Yes" was answered to either 85a or 85b, do not complete 85c through 85h below unless the organization received a waiver for proxy tax owed for the prior year. C Dues, assessments, and similar amounts from members 85c d Section 162(e) lobbying and political expenditures 85d e Aggregate nondeductible amount of section 6033(eX1 XA) 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(eX1 XA) dues notices were sent, does the organization agree to add the amount in 85f to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year? 86 501(cX7) organizations. -- Enter: a Initiation fees and capital contributions included on line 12 . .. 86a b Gross receipts, included on line 12, for public use of club facilities 87 501(cX12) 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.) .. .. .... .. ... 87b 88 At any time during the year, did the organization own a 50% or greater interest in a taxable corpora on or partnership? If "Yes," complete Part IX .. ... ... . . 89a 501(c)(3) organizations. -- Enter: Amount of tax imposed during the year under: section 4911 • , section 4912 • ; section 4955 • b 501(c X3) and 501(c X4) organizations -- Did the organization engage in any section 4958 excess benefit transaction during the year? If "Yes," attach a statement explaining each transaction .. _ . _ ... . . C Enter Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958. .. • d Enter. Amount of tax in 89c, above, reimbursed by the organization . 90a List the states with which a copy of this return is filed • b Number of employees employed in the pay period that includes March 12, 1997 (See instructions.) 91 The books are in care of • EAST HAWAII COALITION FOR THE HOMELESS Telephone no •808-961-2559 Located at ■ 115 KAPIOLANI STREET, HILO, HAWAII ZIP +4to- 96720 92 Section 4947(a X1) nonexempt charitable trusts filing Form 990 in lieu of Form 1041 -- Check here. and enter the amount of tax - exempt interest received or accrued during the tax year. .. _ . .. • 192 cour 7 99056 NTF 12642 GLD 2877 Copyright Forms Software Only, 1997 Nelco • 90b Page 5 Yes No X x X X X X X X X • gross amounts unless otherwise ated Program service revenue, SHELTER FEES Unrelated business income Excluded by section 512, 513, or 514 (E) Related or exempt function income ( A ) Business code (B) Amount (C) Exclusion code (D) Amount 93q HELP PROVIDE TEMPORARY HOUSING FOR HOMELESS FAMILIES & INDIVIDUALS 95 HELP PROVIDE TEMPORARY HOUSING FOR HOMELESS FAMILIES & INDIVIDUALS 7,445. TRANSITIONAL FEES 103e HELP PROVIDE TEMPORARY HOUSING FOR HOMELESS FAMILIES & INDIVIDUALS 103e LOSS ON SALE OF INVESTMENT PROPERTY 5,229. Pl ease Sign 9 Here Under penalties of perjury, I declare that haee exam d this return, inc(uding accompanying schedules and statements, and to the best of my knowledge and belief, 1 l is true. correct, and complete Declaration o epar (other than officer) is based on all intormation of which preparer has any knowledge (See General [ruction U, on p ge 10 - i t _ / L 2 (Jr' C-c L< /. 5 I v f=t Pa a (-Ile�t1 T c E A .�LI REk i =, peor / o Signature o officer Date r Type or print name and title Paid Preparer's UseOnly Preparers � , - signature ` / Date �J/ / Z- % 1 ' Check if self - ployed 1.• n Medicare /Medicaid payments I Fees and contracts from govt. agencies Membership dues and assessments Interest on savings and temporary cash investments .. .. .... Dividends and interest from securities.. . Net rental income or (toss) from real estate: Idebt - financed property )not debt- financed property . .. Net rental income or (loss) from personal property ... .... Other investment income . Gain or (loss) from sales of assets other than inventory ... Net income or (loss) from special events . . Gross profit /(loss) from sales of inventory Other revenue. a Fir's name (or y urs Dolan, Silva & Assoc. , CPA Inc m EIN ■ 99- 0284383 ifself- employed) 11■16A Railroad Avenue ZIPt4► 96720 and address Hilo, HI 241,299. 14 886. ) 1 See Sch. Attached - 7,888. Subtotal (add columns(B),(D),and(E)) . 0. 886. 246, 085. 'Part Vttt Relationship of Activities to the Accomplishment of Exempt Purposes (See Specific Instructions on pg. 26.) Line No. V 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 HELP PROVIDE TEMPORARY HOUSING FOR HOMELESS FAMILIES & INDIVIDUALS 93b HELP PROVIDE TEMPORARY HOUSING FOR TRANSITIONAL CLIENTS 93q HELP PROVIDE TEMPORARY HOUSING FOR HOMELESS FAMILIES & INDIVIDUALS 95 HELP PROVIDE TEMPORARY HOUSING FOR HOMELESS FAMILIES & INDIVIDUALS 103e PROVIDE LAUNDRY MACHINES & SODA MACHINE FOR CLIENTS 103e HELP PROVIDE TEMPORARY HOUSING FOR HOMELESS FAMILIES & INDIVIDUALS 103e LOSS ON SALE OF INVESTMENT PROPERTY i Name, address, and employer identification number of corporation or partnership percentage of ownership Interest Nature of business activities Total income End -of -year assets 0 i Pl ease Sign 9 Here Under penalties of perjury, I declare that haee exam d this return, inc(uding accompanying schedules and statements, and to the best of my knowledge and belief, 1 l is true. correct, and complete Declaration o epar (other than officer) is based on all intormation of which preparer has any knowledge (See General [ruction U, on p ge 10 - i t _ / L 2 (Jr' C-c L< /. 5 I v f=t Pa a (-Ile�t1 T c E A .�LI REk i =, peor / o Signature o officer Date r Type or print name and title Paid Preparer's UseOnly Preparers � , - signature ` / Date �J/ / Z- % 1 ' Check if self - ployed 1.• n Preparer's SSN - — Fir's name (or y urs Dolan, Silva & Assoc. , CPA Inc m EIN ■ 99- 0284383 ifself- employed) 11■16A Railroad Avenue ZIPt4► 96720 and address Hilo, HI Form99O(1997) EAST HAWAII C TION FOR THE HOMELESS 4119- 0263448 iP Ente Indic 93 a b c d e f 94 95 96 97 98 99 100 101 102 103 104 105 Total (add line 104, columns (B), (0), and (E)) Note: (Line 105 plus line 1d, Part I, should equal the amount on line 12, Part I.) CAA 7 990b6 NTF 12643 Copyright Forms Software Only 1997 Nelco Page 6 246,971. Part N Information Regarding Taxable Subsidiaries (Complete this Part if "Yes" box on line 88 is checked. (a) Name and address of each employee paid more than $50,000 (b) Title and average hours per week devoted to position (c) Compensation (d)Contnbuhons to empi. benefit plans & deferred compensation (e) Expense account and other allowances N/A Total number of other employees paid over $50,000 • SCHEDULE A (Form 990) Department of the Treasury Internal Revenue Service •anization Exempt Under Sectioo•01(c)(3) (Except Private Foundation)) and Section 501(e), 501(1), 501(k), 501(n), or Section 4947(ax1) Nonexempt Charitable Trust Supplementary Information See separate instructions. P. Must be completed by the above organizations and attached to their Form 990 or 990 -E2. Name of the organization EAST HI COALITION FOR THE HOMELESS OMB No 1545 -0047 1997 Employer identi ication number 99- 0263448 Part t I Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (See instructions on page 1. List each one If there are none, enter "None. ") art II Compensation of the Five Highest Paid Independent Contractors for Professional Services (See instructions on page 1 List each one (whether individuals or firms) If there are none, enter "None ") (b) Type of service N/A (a) Name and address of each independent contractor paid more than $50,000 Total number of others receiving over 550,000 for professional services . . For Paperwork Reduction Act Notice, see page 1 of the instructions for Form 990 and Form 990 -EZ. CAA 7 990Al2 NTF 12644 GLD 3274 Copyright Forms Software Only, 1997 Nelco (c) Compensation Schedule A (Form 990) 1997 EAST HI COALITION FOR • HOMELESS Schedule A (Form 990) 1997 [Part III) 1 During the year, has the organization attempted to influence national, state, or local legislation, including any attempt to influence public opinion on a legislative matter or referendum? .. .. ... ... . . If "Yes," enter total expenses paid or incurred in connection with the lobbying activities ■ $ Organizations that made an election under section 501(h) by filing Form 5768 must complete Part VI -A Other organizations checking "Yes," must complete Part VI -B AND attach a statement giving a detailed description of the lobbying activities. 2 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 Sale, exchange, or leasing of property? b Lending of money or other extension of credit? C Furnishing of goods, services, or facilities?.. ... .. .. .. . . d Payment of compensation (or payment or reimbursement of expenses if more than $1,000)? 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.) I Part IV The o ganization is not a private foundation because it is (Please check only ONE applicable box.) 5 A church, convention of churches, or association of churches. Section 170(bX1XAXi). 6 A school. Section 170(bX1XAXn). (Also complete Part V, page 4 ) 7 A hospital or a cooperative hospital service organization. Section 170(bX 1 XAXiii). 8 A Federal, state, or local government or governmental unit Section 170(bX1XAXv) 9 A medical research organization operated in conjunction with a hospital Section 170(b)(1 XAXIii). Enter the hospital's name, city, and state • 10 0 An organization operated for the benefit of a college or university owned or operated by a governmental unit. Section 170(bX 1 )(AX iv) (Also complete the Support Schedule in Part IV -A ) 11a ® An organization that normally receives a substantial part of its support from a governmental unit or from the general public Section 170(b)( 1 XAXvi). (Also complete the Support Schedule in Part IV -A.) 11 b A community trust. Section 170(bX1 XAXvi) (Also complete the Support Schedule in Part IV -A ) — 12 _ An organization that normally receives (1) 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 0 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(cX4), (5), or (6), if they meet the test of section 509(a)(2) (See section 509(aX3) ) Statements About Activities 9 02634 • 1 2a 2b X 2c 2d 2e 3 Yes X Reason for Non - Private Foundation Status (See instructions on pages 2 through 4.) Provide the following information about the supported organizations (See instructions on page 4.) (a) Name(s) of supported organization(s) 14 An organization organized and operated to test for public safety- Section 509(aX4) (See instructions on page 4.) CAA 990Al2 NTF 12645 GLD 3274 Copyright Forms Sof (ware Only. 1997 Nelco Page 2 No X X X X' X (b) Line number from above 0 EAST HI COALITION FCIDHE HOMELESS 99- 02634• Schedule A (Form 990) 1997 I Part V ( Private School Questionnaire (See instructions on page 4.) (To be completed ONLY by schools that checked the box on line 6 in Part IV) 29 Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws, other governing instrument, or in a resolution of 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 stall' ...... ... b Records documenting that' scholarships and other financial assistance are awarded on a racially nondiscriminatory basis? C Copies of all catalogues, brochures, announcements. and other written communications to the public dealing with student admissions, programs, and scholarships? d Copies of all material used by the organization or on its behalf to solicit contributions' If you answered "No" to any of the above, please explain. (If you need more space, attach a separate statement.) 33 Does the organization discriminate by race in any way with respect to: a Students' rights or privileges? b Admissions policies' C Employment of faculty or administrative staff' ... .. ........ ... .. . d Scholarships or other financial assistance' . . ... e Educational policies' f Use of facilities' 9 Athletic programs' h Other extracurricular activities? ... ... .. ... ..... ... .. If you answered Yes" to any of the above, please explain (If you need more space, attach a separate statement ) 34a Does the organization receive any financial aid or assistance from a governmental agency? b Has the organization s right to such aid ever been revoked or suspended'.... .. . . .. _ . If you answered "Yes" to either 34a or b, please explain using an attached statement 35 Does the organization certify that it has complied with the applicable requirements of sections 4 01 through 4 05 of Rev Proc. 75 -50, 1975 -2 C B. 587, covering racial nondiscrimination' If 'No," attach an explanation CAA 7 990A34 NTF 126 GLD 3275 Copyright Forms Software Only. 1907 Nelco Nip Page 4 29 30 31 32a 32b 32c 32d 33a 33b 33c 33d 33e 33f 33g 33h 34a 34 b 35 Yes No Calendar year (or fiscal year beginning ln)• (a) 1996 (b) 1995 (e) 1994 (d) 1993 (e) Total 15 Gifts, grants. and contributions received (Do not Include unusual grants. See line 28) 564, 910. 263, 147. 541, 695. 428, 001. 1, 797, 753. 16 Membership fees received 17 Gross receipts from admissions, merchandise sold or services ppeerformed, or furnishing of facilities in any activity that Is not a business unrelated to the organization's charitable, etc, purpose 12,545. 19,121. 19,800. 13,979. 65,445. 18 605. 3, 046. 3,837. 1,663. 9,151. Gross income from Interest, dividends, amounts received from payments ities loans (se n 5 on 12(x)(5)), secur rents, royalties, and unrelated taxable income (less section tion 511 511 taxes) from businesses acquired by is eerganizanon attar June 30, 1 g Net income from unrelated business activities not included In line 18 20 Tax revenues levied for the organization's benefit and either paid to it or expended on Its behalf ' 21 The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge 22 Other income. Attach a schedule Do not include gain or (loss) from sale of capital assets 3,169" 6,711. 10,549" 2,148. 22,577. 23 Total of lines 15 through 22 581, 229" 292, 025. 575, 881. 445, 791. 1, 894, 926. 24 Line 23 minus line 17 568,684. 272, 904. 556, 081. 431, 812. 1, 829, 481. 25 Enter s %of line 23 5,812. 2,920. 5,759" 4,458 26 Organizations described in lines b Attach a list (which is not open person (other than a governmental through 1996 exceeded the amount C Total support for section 509(aX d Add: Amounts from col. (e) for e Public support (line 26c minus ^' f Public support percentage (line 10 or 11: a Enter 2% of amount in column (e), line 24 • to public inspection) showing the name of and amount contributed by each unit or publicly supported organization) whose total gifts for 1993 shown in line 26a. Enter the sum of all these excess amounts • 1) test: Enter line 24, column (e) • lines' 18 9,151. 19 26a 36,590. 26b 26c 1, 829,481. " " -' 26d '' ' '- 31,728 . 22 22,577. 26b ► line 26d total) O. 26e (numerator) divided by line 26c (denominator)) • 26e 1,797,753. 26f 98.27% EAST HI COALITION FOR HOMELESS 99 - 026344• Schedule A (Form 990) 1997 Pare tV- a Support Schedule (Complete only if you checked a box on line 10, 11, or 12.) Use cash method of accounting. Note: You may use the worksheet in the instructions for converting from the accrual to the cash method of accountin O rganizations descri on l 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. (1996) (1995) (1994) (1993) b For any amount included in line 17 that was received from a nondisqualified person, attach a list to show the name of, and amount received for each year, that was more than 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 col. (e) for lines. 15 16 17 20 21 . ► 27c d Add. tot1ale and line 27b total . .. • e Public support (line 27c total minus line 27d total) .... • f Total support for section 509(aX2) test. Enter amount on line 23, col. (e). • 1 27f I S g Public support percentage (line 27e (numerator) divided by line 27f (denominator)) ... • h Investment income percentage (line 18, column (e) (numerator) divided by line 27f (denominator)) 27d 27e 27g 27h P 3 28 Unusual Grants: For an organization described in line 10, 11, or 12 that received any unusual grants during 993 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 ) CAA 7 990A34 NTF 12646 GLD 3275 Copyright Forms Software Only, 1997 Nelco EAST HI COALITION FCHE HOMELESS 99- 02634111 Schedule A (Form 990) 1997 Page 6 I Part NU I Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations 51 Did the reporting organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(cX3) organizations) or in section 527, relating to political organizations? a Transfers from the reporting organization to a nonchantable exempt organization ot'. (i) Cash Cu) 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 equips rent (iv) Reimbursement arrangements . .. . (v) Loans or loan guarantees .. (vi) Performance of services or membership or fundraising solicitations C Sharing of facilities, equipment, mailing lists, other assets. or paid employees d If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always 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. N/A (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions. & sharing arrangements 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 527? • Yes b If "Yes," complete the following schedule: 51a(i) a(II) b(i) b(ii) b(iii) b(iv) b(v) b(vi) Yes No X X No GLD 3276 (b) Type of organization N/A (a) Name of organization CAA 7 990A56 NOT 12649 Copyright Forms Software Only, 1997 Neico (c) Description of relationship EAST HI COALITION FOR all HOMELESS 99- 026344 Schedule A (Form 990) 1997 [Part Vt-A Lobbying Expenditures by Electing Public Charities (See instructions on page 6 ) (To be completed ONLY by an eligible organization that filed Form 5768) Check here ■ a Check here ► b if the organization belongs to an affiliated group if you checked "a" above and limited control" provisions apply. is an amount on either line 43 or line 44, you must file Form 4720 36 37 38 39 40 41 42 43 44 (a) Affiliated group totals (b) Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred ) 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 -- It the amount on line 40 is -- The lobbying nontaxable amount is Not over $500,000 20% of the amount on line 40 Over $500,000 but not over $ 1,000,000 plus 15% of the excess over $500,000 Over $1,000,000 but not over $1,500,000 $175,000 plus 10% of the excess over 51,000,000 Over $1,500,000 but not over $17,000,000 5225.000 plus 5% of the excess over 51,500,000 Over $17,000,000 $1,000,000 42 Grassroots nontaxable amount (enter 25% of line 41) 43 Subtract line 42 from line 36. Enter -0- if line 42 is more than line 36 44 Subtract line 41 from line 38. Enter -0- if line 41 is more than line 38. Caution: If there 4 -Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. CAA 7 990A56 NTF 12648 GLD 3276 Copyright Forms Software Only. 1997 Neico See the instructions for lines 45 through 50 on page 7.) EF art VI - Lobbying Activity by Nonelecting Public Charities (For reporting only by organizations that did not complete Pan VI -A) (See instructions on page 7 ) During the year, did the organization attempt to influence national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of: a Volunteers .... .. .. .. ... .. ... . b Paid staff or management (Include compensation in expenses reported on lines c through h ) . .. . . C Media advertisements .. - ... - - .. ... .. .. - . d Mailings to members, legislators, or the public ... .... .. ... .. e Publications, or published or broadcast statements . . 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 Total lobbying expenditures (add lines c through h) If "Yes to any of the above, also attach a statement giving a detailed description of the lobbying activities Yes No X X X X X X X To be completed for ALL electing organizations Amount Page 5 Lobbying Expenditures During 4 -Year Averaging Period Calendar year (or fiscal year beginning in) • (a) 1997 (b) 1996 (c) 1995 (d) 1994 (e) Total 45 Lobbying nontaxable amount . 46 Lobbying ceiling amount (15Q% of line 45(e)) .. - 47 Total lobbying expenditures .. .. 48 Grassroots nontaxable amount . 49 Grassroots ceiling amount (159% of line 48(e)) . - -- _ - „ 50 Grassroots lobbying expendrtures . .. EAST HI COALITION FOR all HOMELESS 99- 026344 Schedule A (Form 990) 1997 [Part Vt-A Lobbying Expenditures by Electing Public Charities (See instructions on page 6 ) (To be completed ONLY by an eligible organization that filed Form 5768) Check here ■ a Check here ► b if the organization belongs to an affiliated group if you checked "a" above and limited control" provisions apply. is an amount on either line 43 or line 44, you must file Form 4720 36 37 38 39 40 41 42 43 44 (a) Affiliated group totals (b) Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred ) 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 -- It the amount on line 40 is -- The lobbying nontaxable amount is Not over $500,000 20% of the amount on line 40 Over $500,000 but not over $ 1,000,000 plus 15% of the excess over $500,000 Over $1,000,000 but not over $1,500,000 $175,000 plus 10% of the excess over 51,000,000 Over $1,500,000 but not over $17,000,000 5225.000 plus 5% of the excess over 51,500,000 Over $17,000,000 $1,000,000 42 Grassroots nontaxable amount (enter 25% of line 41) 43 Subtract line 42 from line 36. Enter -0- if line 42 is more than line 36 44 Subtract line 41 from line 38. Enter -0- if line 41 is more than line 38. Caution: If there 4 -Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. CAA 7 990A56 NTF 12648 GLD 3276 Copyright Forms Software Only. 1997 Neico See the instructions for lines 45 through 50 on page 7.) EF art VI - Lobbying Activity by Nonelecting Public Charities (For reporting only by organizations that did not complete Pan VI -A) (See instructions on page 7 ) During the year, did the organization attempt to influence national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of: a Volunteers .... .. .. .. ... .. ... . b Paid staff or management (Include compensation in expenses reported on lines c through h ) . .. . . C Media advertisements .. - ... - - .. ... .. .. - . d Mailings to members, legislators, or the public ... .... .. ... .. e Publications, or published or broadcast statements . . 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 Total lobbying expenditures (add lines c through h) If "Yes to any of the above, also attach a statement giving a detailed description of the lobbying activities Yes No X X X X X X X To be completed for ALL electing organizations Amount Page 5 (a) Classification of property (b) Month and year placed in service (c)Basis for depr. (ousinessnnvestment use only -- see instructions) ( d )Recovery period P- (e) Convention (})Method (g)Depreciation deduction 15a 3 -year property - 12 yrs S/L C 40 -year b 5 -year property 40 yrs MM S/L C 7 -year property d 1 0 -year property e 15 -year property 1 20 -year property g 25 -year property 25 yr s S/L h Residential rental property 27 5 yrs. MM S/L 27 5 yrs MM S/L i Nonresidential real property 39 yrs MM S/L MM S/L 16a Class life S/L b 12 -year 12 yrs S/L C 40 -year 40 yrs MM S/L Form 4562 Department of the Treasury internal Revenue Service (99) • Depreciation and Amortiz•n (Including Information on Listed Property) 0. See separate instructions. Name(s) shown on return EAST HI COALITION FOR THE HOME Part I 6 (a)Descrtption of property 12 Section 179 expense deduction Add lines 9 and 10. but do not e 13 Carryover of disallowed deduction to 1998 Add lines 9 and 10, I ► Attach this form to your return. Business or activity to which this form relates Election To Expense Certain Tangible Property (Section 179) (Note: If you have any 'listed property, complete Part V before you complete Pan I ) (b) Cost (business use only) 7 nter more than line 11 . ess line 12 I. 13 1 2 3 4 5 (c)Elected cost 8 9 10 11 12 1 Maximum dollar limitation If an enterprise zone business, see page 2 of the instructions ... . . . 2 Total cost of section 179 property placed in service See page 2 of the instructions 3 Threshold cost of section 179 property before reduction in limitation . . 4 Reduction in limitation Subtract line 3 from line 2 If zero or less, enter -0- 5 Dollar limitation for tax year Subtract line 4 from line 1 If zero or less, enter -0- If married (ling separately. see page 2 of the instructions . 7 Listed property. Enter amount from line 27 . ... 8 Total elected cost of section 179 property Add amounts in column (c), lines 6 and 7 9 Tentative deduction Enter the smaller of line 5 or line 8 .. 10 Carryover of disallowed deduction from 1996. See page 3 of the instructions 11 Business income limitation Enter smaller of business income (not less than zero) or line 5 (see instructions) Note: Do not use Part II or Part III below for listed property (automobiles, certain other vehicles cellular telephones, certain computers or property used for entertainment, recreation, or amusement) Instead, use Part V for listed property Part It ! MACRS Depreciation For Assets Placed in Service ONLY During Your 1997 Tax Year (Do Not Include Listed Property.) Section A -- General Asset Account Election 14 If you are making the election under section 168(iX4) to group any assets placed in service during the tax year into one or more general asset accounts, check this box See page 3 of the instructions. _ . .. Section B -- General De System (GDS) (See page 3 of the instructions Section C -- Alternative Depreciation System (ADS) (See page 6 of the instructions ) OMB No 1545 -0172 1997 Attachment Sequence No 67 Identifying number 99- 0263448 $18 000 $200 000 ►n Part Ifl Other Depreciation (Do Not Include Listed Property.) (See page 6 0 17 GDS and ADS deductions for assets placed in service in tax years beginning before 1997 18 Property subject to section 1680 X1) election 19 ACRS and other depreciation . For Paperwork Reduction Act Notice, see the separate instructions. CAA 7 456212 NTF 10967 CopynnhI Forms Software Only, 1997 Nelco, Inc the instructions ) 17 18 19 (Part IV] Summary (See page 7 of the instructions 20 Listed property Enter amount from line 26 20 21 Total. Add deductions on line 12, lines 15 and 16 in column (g) and lines 17 through 20 Enter here and on the appropriate lines of your return Partnerships and S corporations -- see instructions _ 21 22 For assets shown above and placed in service during the current year, enter the portion of the basis attributable to section 263A costs - 2 2 47,753. Form 4562 (1997) z.sa Uo you have evidence to support business /investment use claimed'' I Yes I' No 23b If "Yes," is the evidence written' I Yes I No (a) Type of property (list vehicles first) (b) p Date laced in service (c)Busn investment use percentage C or other basis Basis for /investment use only) Re period Method/ Convention Depre deduction Elected section 179 cost 28 Total business /investment miles driven during year (DO NOT Include commuting miles). . 29 Total commuting miles driven during year . 30 Total other personal (noncommuting) miles driven ... . ... ... .. . 31 Total miles driven during the year Add lines 28 through 30 ... .... .. . . , 32 Was the vehicle available for personal use during off-duty hours ?. .. .. . 33 Was the vehicle used primarily by a more than 5% owner or related person ?.. .. 34 Is another vehicle available for personal use' (a) Vehicle 1 (b) Vehicle 2 (c) Vehicle 3 (d) Vehicle 4 (e) Vehicle 5 (f) Vehicle 6 S/L- Amortization of costs that begins during your 1997 tax year % S/L- 41 Amortization of costs that began before 1997 ... .. _ _ S/L_ 42 r`AA 26 27 Add amounts n column (h). Enter the total here and on line 20, page 1 Add amounts n column (i). Enter the total here and on line 7, page 1 . . .. ..... . . ... Yes 26 Yes ... . .. 127 No 28 Total business /investment miles driven during year (DO NOT Include commuting miles). . 29 Total commuting miles driven during year . 30 Total other personal (noncommuting) miles driven ... . ... ... .. . 31 Total miles driven during the year Add lines 28 through 30 ... .... .. . . , 32 Was the vehicle available for personal use during off-duty hours ?. .. .. . 33 Was the vehicle used primarily by a more than 5% owner or related person ?.. .. 34 Is another vehicle available for personal use' (a) Vehicle 1 (b) Vehicle 2 (c) Vehicle 3 (d) Vehicle 4 (e) Vehicle 5 (f) Vehicle 6 40 Amortization of costs that begins during your 1997 tax year 41 Amortization of costs that began before 1997 ... .. _ _ 41 42 r`AA Yes No Yes No Yes No Yes No Yes No Yes No Form 4562(1997) • • Page 2 I Part V I Listed Property -- Automobiles, Certain Other Vehicles, Cellular Telephones, Certain Computers, and Property Used for Entertainment, Recreation, or Amusement Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 23a 23b, columns (a) through (c) of Section A, all of Section B. and Section C if applicable. Section A -- Depreciation and Other Information (Caution: See page 8 of the instructions for limits for passenger automobiles ) roperty used more than 50% in a qua riled business use (See page 7 of the Instructions.): 25 Property used 50% or less in a qualified business use (See page 7 of the instrucli Section B -- Information on Use of Vehicles Complete this section for vehicles used by a sole proprietor, partner, or other "more than 5% owner," or related person If you provided vehicles to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles. Section C -- Questions for Employers Who Provide Vehicles for Use by Their Employees Answer these questions to determine if you meet an excep ion to completing Section B for vehicles used by employees who are not more than 5% owners or related persons Yes 35 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by your employees' _ _ 36 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting. by your employees' See page 9 of the instructions for vehicles used by corporate officers, directors, or 1% or more owners . 37 Do you treat all use of vehicles by employees as personal use' 38 Do you provide more than five vehicles to your employees, obtain information from your employees about the use of the vehicles, and retain the information received' . _ . .. 39 Do you meet the requirements concerning qualified automobile demonstration use' See page 9 of the instructions Note: If your answer to 35. 36, 37, 38, or 39 is Yes." you need not complete Section B for the covered vehicles part VII Amortization Copyright Forms Software Only. 1997 Nelco, Inc No (a) Description of costs (b) Date amortization begins (c) A mortizable amount (d) Code section Amortization ( ) period or percentage (f) Amortization for this year 40 Amortization of costs that begins during your 1997 tax year 41 Amortization of costs that began before 1997 ... .. _ _ 41 42 r`AA Total. Enter here and on "Other Deductions" or "Other Expenses" line of your return .. .. _ . 7 ALt *15 .nc.,.,. 42 Form 4562(1997) • • Page 2 I Part V I Listed Property -- Automobiles, Certain Other Vehicles, Cellular Telephones, Certain Computers, and Property Used for Entertainment, Recreation, or Amusement Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 23a 23b, columns (a) through (c) of Section A, all of Section B. and Section C if applicable. Section A -- Depreciation and Other Information (Caution: See page 8 of the instructions for limits for passenger automobiles ) roperty used more than 50% in a qua riled business use (See page 7 of the Instructions.): 25 Property used 50% or less in a qualified business use (See page 7 of the instrucli Section B -- Information on Use of Vehicles Complete this section for vehicles used by a sole proprietor, partner, or other "more than 5% owner," or related person If you provided vehicles to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles. Section C -- Questions for Employers Who Provide Vehicles for Use by Their Employees Answer these questions to determine if you meet an excep ion to completing Section B for vehicles used by employees who are not more than 5% owners or related persons Yes 35 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by your employees' _ _ 36 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting. by your employees' See page 9 of the instructions for vehicles used by corporate officers, directors, or 1% or more owners . 37 Do you treat all use of vehicles by employees as personal use' 38 Do you provide more than five vehicles to your employees, obtain information from your employees about the use of the vehicles, and retain the information received' . _ . .. 39 Do you meet the requirements concerning qualified automobile demonstration use' See page 9 of the instructions Note: If your answer to 35. 36, 37, 38, or 39 is Yes." you need not complete Section B for the covered vehicles part VII Amortization Copyright Forms Software Only. 1997 Nelco, Inc No . NAME:EAST HI COALITION •THE HOMELESS SUPPORTING SCHEDULE 1997 Form 990 Part II - Statement of Functional Expenses Line 43 - Other Expenses Description OTHER CONTRACTED SERVICES 2,405. 250. INSURANCE 33,900. 33,900. REPAIRS & MAINTENANCE 8,918. 8,918. OFFICE EXPENSES 4,028. 4,028. FOOD -FEMA 1,388. 1,388. ADVERTISING 475. 475. PROPERTY TAXES & LICENSES 241. 241. OTHER 5,233. 5,233. • ID NO :99- 0263448 (B) Program (C) Mgmt. (D) Fund - (A) Total Services & General raising 2,155. Totals 56,588. 54,433. 2,155. NAME:EAST HAWAII COALIJ FOR THE HOMELESS SUPPORTING SCHEDULE 1997 Form 990 Part IV, Balance Sheets - Line 57 Land, Buildings, and Equipment Description KIHEIPUA SHELTER DUPLEXES TRANSITIONAL HOMES - KULEANA/ WILDER ADMINSTRATIVE BUILDING LEASEHOLD IMPROVEMENTS - KIHEIPUA SHELTER SEWER CAPITAL LEASE ASSET - CANNON COPIER SHELTER EQUIPMENT OFFICE FURNITURE & EQUIPMENT Totals 1997 Form 990 Part IV, Balance Sheets - Line 58 Other Assets 1997 Form 990 Part IV, Balance Sheets - Line 64b Mortgages and Other Notes Payable Totals Description CAPITAL LEASE OBLIGATION- COPIER NOTES PAYABLE -BOH LOAN 539,579. 296,307. 191,412. 122,155. 18,135. 42,853. 14,546. Cost/ Accumulated Book Basis Deprec. Value ID NO:99- 0263448 18,135. 14,812. 06/30/97 44,034. 0. 62,169. 14,812. 25,480. 36,915. 46,574. 24,949. 4,231. 29,413. 11,301. 514,099. 259,392. 144,838. 97,206. 13,904. 13,440. 3,245. 1,224,987. 178,863. 1,046,124. Description Amount RENTAL DEPOSITS 500. Total 500. Original Balance Date of Maturity Amount Due Note Date NAME:EAST HAWAII COALI• FOR THE HOMELESS SUPPORTING SCHEDULE 1997 Form 990 Part IV, Balance Sheets- Line 65 Other Liabilities • ID NO:99- 0263448 Description Amount ACCRUED LIABILITIES 17,604. FUNDS HELD IN TRUST 1,151. Total 18,755. NAME:EAST HAWAII COAL•N FOR THE HOMELESS SUPPORTING SCHEDULE 1997 Form 990 Part VII Analysis of Income - Producing Activities Line 103 - Other Revenue Description VENDING - LAUNDRY /SODA MACH OTHER REVENUES LOSS ON SALE OF INVESTMENT PROPERTY • ID NO:99- 0263448 Unrelated Excluded by sec. Business Income 512, 513, or 514 (e) Related (a) (c) or exempt Bus. (b) Excl. (d) function code Amount code Amount income 3,208. 651. - 11,747. Totals -7 888. NAME:EAST HI COALITION • THE HOMELESS SUPPORTING SCHEDULE 1997 Form 990 Part V - List of Officers, Directors, and Trustees (A) Name and Address STEPHEN HUMPERS 471 HOOPUNI STREET HILO, HI 96720 ARHOLD MARTINES 117 KEAWE STREET HILO, HI 96720 MARC WEINER P.O. BOX 124 LAUPAHOEHOE, HI 96764 LORRAINE SHIN 169 PUUEO STREET HILO, HI 96720 BEVERLY G. PAPALIMU 1053 KAUMANA DR. HILO, HI 96720 PATRICIA MARTINEZ P.O. BOX 1357 HILO, HI 96721 PAUL D'ALMEIDA P.O. BOX 1782 HILO, HI 96721 ALICE MOON 121 LOKAOKA STREET HILO, HI 96720 WILFRED OKABE 322 NANIAKEA STREET HILO, HI 96720 JD PENN 169 PUUEO STREET HILO, HI 96720 ARDITH RENTERIA P.O. BOX 1007 PEPEEKEO, HI 96783 NANCY SCHEIN HCR 3 BOX 14058 KEAAU, HI 96749 -9224 STEPHEN HUMPHERS 471 HOOPUNI STREET HILO, HI 96720 (B)Title and (C)Compen- average hours sation (if per week not paid) PRESIDENT (7/97 - 9/97) 1 HOUR/ WEEK PRESIDENT (10/97 - 4/98) 1 HOUR/ WEEK PRESIDENT (4/98 - 6/98) 1 HOUR/ WEEK VICE PRESIDENT 1 HOUR/ WEEK TREASURER 2 HOURS/ WEEK DIRECTOR 1 HOUR/ WEEK DIRECTOR 1 HOUR/ WEEK DIRECTOR 1 HOUR/ WEEK DIRECTOR 1 HOUR/ WEEK DIRECTOR 1 HOUR/ WEEK DIRECTOR ' 1 HOUR/ WEEK DIRECTOR 1 HOUR/ WEEK ACTING EXECUTIVE DIRECTOR 40 HOURS/ WEEK 0. 0. 0. O . 0. O . 0. 0. O . O . 0. 0. • ID NO:99- 0263448 (D)Contri- butions to employee ben. plans O . O . O . 0. 0. O . 0. 0. O . 0. O . O . (E) Expense account and other allowances 0. 0. 0. 0 0. 0. 0 0. 0. 0. 0. 0 • Form 2758 (Rev. May 1995) Deoartment of the Treasury Internal Revenue Service Please type or print File the original and one copy by the due date for tiling your return. See instructions on page 2. •Iication for Extension of lime Oile Certain Excise, Income, Information, and Other Returns ► File a separate application for each return. Name EAST HAWAII COALITION FOR THE HOMELESS Number, street, and room or suite no. (or P.O. box no. if mail is not delivered to street address) 115 KAPIOLANI STREET OMB No. 1545-0148 Employer ID number 9 9- 0263448 City, town or post office, state, and ZIP code. For a foreign address, see instructions HILO, HAWAII 96720 Note: Corporate income tax return filers must use Form 7004 to request an extension of time to file. Partnerships, REMICs, and trusts must use Form 8736 to request an extension of time to file Form 1065, 1066, or 1041. 1 I request an extension of time until FEBRUARY 15 . 1999 , to file (check only one). Form 706 -GS(D) Form 990-7 (401(a) or 408(a) trust) Form 1120 -ND (4951 taxes) Form 8612 Form 706 -GS(T) Form 990-T (trust other than above) Form 3520 -A Form 8613 Form 990 or 990-EZ Form 1041 (estate) (see instructions) Form 4720 Form 8725 Form 990 -BL Form 1041 -A Form 5227 Form 8804 Form 990-PF Form 1042 Form 6069 1 Form 8831 If the organization does not have an office or place of business in the United States, check this box ■ 0 2a For calendar year 19 , or other tax year beginning Jul 1 , 199 7 and ending Ju 30, 19 9 8 b If this tax year is for less than 12 months, check reason- L] Initial return a Final return 0 Change in accounting period 3 Has an extension of time to file been previously granted for this tax yea? 0 Yes No 4 State in detail why you need the extension CPA NEEDS ADDITIONAL TIME TO PREPARE A COMPLETE AND ACCURATE RETURN. 5a If this form is for Form 706- GS(D), 706- GSM, 990 -BL, 990 -PF, 990-T, 1041 (estate), 1042, 1120 -ND, 4720, 6069, 8612, 8613, 8725, 8804, or 8831, enter the tentative tax, less any nonrefundable credits. See instructions $ b If this form is for Form 990 -PF, 990-T, 1041 (estate), 1042, or 8804, enter any refundable credits and estimated tax payments made. Include any prior year overpayment allowed as a credit $ C Balance due.Subtract line 5b from line 5a. Include your payment with this form, or deposit with FTD coupon if required. See instructions . $ Signature and Verification Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge and belief, d is true, correct, and complete; and that I am authorized to prepare this form. Signature ■ t\ �} J "r A Title ►CPA Date ► 10/05/98 FILE ORI D ONE COP The IRS will show below whether or not your application is approved and will return the copy. Not; to Applicant — To Be Completed by the IRS We HAVE approved your application. Please attach this form to your return. We HAVE NOT approved your application. However. we have granted a 10-day grace period from the later of the date shown below or the due date of your return (induding any prix- extensions). This grace penod 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. 0 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. 0 We cannot consider your application because it was filed after the due date of the return for which an extension was requested. O Other Please Type or Print By: Director Date Dolan, Silva & Assoc., CPAs Number, street, and room or suite no. (or P.O. box no. if mail is not delivered to street address) 16A Railroad Avenue City, town or post office, state, and ZIP code. For a foreign address, see instructions. Hilo, HI 96720 For Paperwork Reduction Act Notice, see page 2 of form. CAA 7 27581 NTF 9E60 Copy -ight Forms Software Only. 199] Nelco 0. If you want a copy of this form to be returned to an address other than that shown above, please enter address to which the copy should be sent Name Form 2758 (Rev 5-95) g;5trrnal Revenue Service in 1)ir "ct I' 0 BOX 49G LOS ANGELES, CA 900530456 Employer Identification Number: 99- 0263448 Date: JUL. 13, 1988 Case Number: 958146023 EAST HANAII COALITION FOR THE Contact Person: HOMELESS VICTOR VANNUi:UL 374 WAIANUENUE AVENUE Contact Telephone Number: HILO, HI 96720 (213) 725 - 6619 Dear Applicant: • OP )artment of the Treasury Accounting Period Ending: DECEMBER 31 Foundation Status Classification: SEE ATTACHMENT Advance Ruling Period Ends: DEC. 31, 1991 Caveat Applies: NO Based on information supplied, and assuming your operations will be as stated in your application for recognition of exemption, we have determined you are exempt from Federal income tax under section 501(c) (3) of the Internal Revenue Code. Because you are a newly created organization, we are not now making a final determination of your foundation status under section 509(a) of the Code. However, we have determined that you can reasonably be expected to be a publicly supported organization described in sections 509(a)(1) and L70(b) (1) (A) (v i) . Accordingly, you will be treated as a publicly supported organization, and not as a private foundation, during an advance ruling period_ This advance ruling period begins on the date of your inception and ends on the date shown above. Within 90 days after the end of your advance ruling period, you must submit to us information needed to determine whether you have net the requirements of the applicable support test during the advance ruling period_ If you establish that have been a publicly supported organization, you will be classified as a section 509(a)(I) or 509(a)(2) organization as long as you continuo to meet the requirements of the applicable support test. If you not meet the public support requirements during the advance ruling period, you will be classified as a private foundation for future periods. Also, if you are classified as a private foundation, you will be treated as a private foundation from the date of your inception for purposes of sections 507(d) and 4940. Grantors and donors may rely on the determination that you are not a private foundation until 90 days after the end of your advance ruling period. If you submit the required information within the SO days, grantors and donors • • EAST IAUA7I COALITION FOR IHE • • nay continue to rely on the advance determination until the Service sakes a final determination of your foundation status. Ilowever, if notice that you will no longer be treated as a section 509(e)(1) organization is published in the Internal Revenue Bulletin, grantors and donors may not rely on this determination after the date of such publication. Also, a grantor or donor may not rely on this determination if he or she was in-part responsible for, or was aware of, the act or failure to act that resulted in your loss of section 509(a)(1) status, or acquired knowledge that the Internal Revenue Service had given notice that you would be removed from classification as a section 509(a)(1) organization. If your sources of support, or your purposes, character, or method-of operation change, please let us know so ne can consider the effect of the chance on your exempt status and foundation status_ Also, you should inform us of all changes in your name or address. As of January 1, 1984, you are liable for taxes under the Federal Insurance Contributions Act (social security taxes) on remuneration of $100 or more you pay to each of your employees during a calendar year. 'Y6 'are '- hot'-rfabfe the'tax'imposed under the Federal Unemployment -lax NCel(FUTA). Organizations that are not private foundations are not to the' excise taxes under Chapter 42 of the Code. kowever, you are not automatfcaldy exempt from other Federal excfae taxes.. If you have any questions about excise, employment, or other Federal taxes, please let us know. Donors may deduct contributions to you as provided in section 170 of the Code. Bequests, legacies, devised, transfers, or gifts to you or for your use are deductible for Federal estate and gift tax purposes if they meet the applicable provisions of sections 2055, 2106_ and 252? of the Code_ 'ou are required to file Form 990, Return of Organization Exempt from Income Tax, only if your gross receipts each year are normally more than $25,000. If a return is required, it must be filed by the 15th day of the fifth month after the end of your annual accounting period. The law imposes a penalty of $10 a day, up to a maximum of $5,000, when a return is filed late, unless there is reasonable cause for the delay. You are not required to filo Federal income tax returns unless you are subject to the tax on unrelated business income under section 511 of the Code. If you are subject to this tax, you must file, an income tax return on Form 990 -T, Exempt Organization Business Income Tax Return. In this letter, we are not determining whether any of your present or proposed activities are unrelated trade or business as defined in section 513 of the Code. You need an employer identification number even if you have no employees. If an employer identification number was not entered on your application, a number Hill be assigned to you and you will be advnsed of it. Please use that number on all returns you filo and in all correspondence with the Internal Revenue Service. Letter 1045(CG) EAST HAWAII COALITION FOR THE Because this letter could help resolve any questions about your exeapt status and foundation status, you should keep it in your permanent records_ If the heading of this letter indicates that a caveat applies, the caveat below or on the enclosure is an integral part of this letter. If you have any questions, please contact the person whose name and telephone number are shown in the heading of this letter. r FAST HAWAII COALITION FOR THE FOUNDATION STATUS: 170(b) (1) (A) (vi) and 509(a) (1) • • - 4 - Sincerely yours Frederick C_ Nielsen District Director • THIa A PTIP 'HA THE POLICIES OF INSURANCE LISTED ?FLOW HAVE BE N A O THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NCThITHSTANDING AN REDUIREMENT, TE?M OP CONDITION OF ANY COtf RACT DR OTHER DOCUMENT WITH RESPECT TO WHICH TN'S CERTIFICATE 61AV BE ISSUED OR MAY PERTAIN THE INaLIPANCE A D RDED BY THE POLICIES DESCRIBED HEREIN 15 SJSIE.JT TO ALL THE TERMS, ExCLJSIO'JS AND CCNDI71ONS OF SUCHPOLIESES. LIMITS SHOWN MA,' HAVE BEEN REDUCED BY PAID :LAMS On LIT5 WLA TYPE VF INPURAI.CS POLICY AL:NBCR AQIJ<T lfii-ivl POI KY �YPIMR L4 L^ Pln IMMoo'Yq O R uWJtiter 0 9NE.ul. 'JA9a1TY' i GA73r05" OCT - I 99 1 OCT •I • EACH OCCURRENCE 5 1 t.• A COM MEPGAL GENE ;ft UAeJL Ti FIR? GMFCE IA V DH. FmI S 100,003 X CLAIM: I✓tix L LCCUR MED GYP I A - One Pe%w: 5 3 A PEA SERAL S &DDV INJURY 5 1,000,000 GENERAL AG9REDATE 5 3,000,000 DEN', AGGHEYATE LMT n wot1 PER I I ER@OJC *SCONPIOP AUG 5 3,000.000 X i PCLIC'r — rt2 ._o. ALROMO01LL UA,Lrn CDMBINED SINGLE LINT .___ AN'ALTO aA Cc_1entl 5 C ALL CAVED. AUTOS 9iCr.Y'I IPVMh4nl 5 0 _ SCHEDULED AU O5 -- nEEC ANY 3.1 SOOTY INuR! 'S C IPA' A_oaenll +JN -0W HCD AUTO 1 J EACeEAr, DAMAGE 6 —. — - 131, RAGE LIA31LITT ALTO -NLt - EA NA- DAT S C ANY Ap''p e. AC S 0 CI S O L , , ='JTO C uU I AG_ .6 0 N. C.GCi Wail' IT` EA6R OCDUNNENCE 'S U ' COCI'P , ?INS VACS AGOEEG.TE S 0 , s G DEDUC - 1 0 — RGTENTIiN $ = 0 'I0RXGR ;CO Pl4hAT1ON ANC we S IA lo 11711 '1 EMPLOYERS' JASILTY E L EACH ACCIDENT 'S EL D ENN_.j YEE 1 0 6L OISEASE.POUCA LMT 1 0iH = O ,- DESCRIP',OfA OF :.PERA TIGM1S,' - OCA ION$IVEMICLe5.'S °ECIAL �,EVS CERTIFICATE HOLDER TO BE NAMEiSQS ADDITIONAL INSURED UNDER THE ABOVE POLICY BUT ONLY AS THEIR INTERESTS MAY APPEAR AND ONLY WITH RESPECT TO THE OPERATIONS OF THE NAMED INSURED, COUNTY OF HAWAII OFFICE OF COUNTY FINANCE 25 AUPUNI STREET. 4115 HILO HI 96720 Alta RllDn. 51-C LO ANY OF THE ■31)JE DESCRI ED POLCtS OE CANCELED 9GFORE THE EAFIRATION CATG 1 EREOF ME ISSUING COMPRNY WILL er.DEAVOF T3 GAL SO 0A'5 WRITTEN NOTICE TO THE O= PTIFICAT6 HVLDGP NAMED TO THE LEf T. n' 5: . . - - - - • • • AL'OC RERRTSTNTATW E l. _ lifl MAUh_ S \Lla_ T .J_HI: r lll_J_H 1'3 :_U'S :__ 4_'.2 Toni -' 11::S _ F, Aroma CERTIFICATE LIABILITY INSURANCE PMVLOA.eil NATIONAL INSURANCE PROFESSIONALS CORP 1040 N4 HOSTYARK STREET 4100 POULSBO WA 91370 PHONE: (360)897•335 FAA. 13$0119/499e INSURcD EAST HAWAII COALITION FOR THE HOMELESS INC 115 KAPIOLANI STREET HILO HI 96720 CC ERA CERTIFICATL MOLDER ACORD 25.6 7,97; ACOI INSURED; IN SURER LETTER THIS CERTIFICATE It ISSUED AFTLIATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER THIS CERTIFICATE DOES NOT AMEND, EXTEND OR ALTER THE COVERAGE AFFCRDGO SY THE POLICIES BELOW. COMPANIES AFFORDING COVERAGE 'CQ4lDANY UNITED NATIONAL INSURANCE COMPANY C B :COMPANY I :OAIFANY v COMPANY E CerttfiC=te P 195:,1 CANCELLATION OCT 699 acoan C.E.I II CC'. F °'t L! °A81 1TY : [fi15 ' `i THIS CERTIFICATE Is 188 • AS ONLY AND CONFERS NO RIGHTS HOLDER, THIS CERTIFICATE DOES ALTER THE COVERAGE AFFORDED s± Doli3 'o .. A MATTER OF INFORMATION UPON THE CERTIFICATE NOT AMEND,EXTENDOR BY THE POLICIES BELOW PRODUCER 1oquahi 6 Associates, Inc. 1314 S. Xing St., #550 Honolulu HI 96814 Pr!' No 806 -596 -2700 Fax No 800 -596 -2193 COMPANIESAFFORDING COVERAGE cowPe,r A TIG Inn Co INSURED COMPANY a East Haman Coalition for the Homeless, Inc. COMPANY 115 ttapiolani Street Hilo HI 96720 "QMPANY D COVERAGES THIS S TO CERTIFY THAT THE POLICES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSUREC NAMED ABOVE FOR THE POLICY PERIOD INDICATED, NOTWITHSTANDING ANY REQUIREMENT. TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED CR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES OESCRBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDIT:0NC OF SUCH POLCES. LIMITS SHOWN MAY RAVE BEEN REDUCED BY PAID CLAMS. CO lTR TYPE OF WSU PO a NUMBER POLICY EFFGCTILG ,POLICY EXPIRAToN j OATr IfAN/00 / /'0 j DATE fMMR1O LIMITS GENERAL LIABILITY , GEVERALAOCFEC-ATE i S I—, I COMMERCIAL OENERA,LAetrn !P.R000GTS- ,^DIP /OP AGG CLAIMS NAPE �I CDEUR I P!RTONAL&AD\ I'UUr-`Y S : OWNER'S AL CONTPAC`CP LS :ROT I E•tH OCCURRENCE £ ;PRE DAMAGE (Any or Ilk° 5 ' MEDEXPpH, ant person) x ALTDNOBLE LIAEILcI' A XIAN/A'UTO CA31399750 09/23/99 09/23/00 ;e SINGLELIMN x A_L'DA'NED AUTOS _ ' SCI =DOLED AUTO_ HIFEC AUTOS I . YG3'WNED A'.ATE n i I 190AY INJURY ,Pe >.nor) $ 500,000 I E00'LYINJURY S 1,000,000 F', xdden7 PROPERTY DAMAGE G 100,000 3ARAOE JAB,LITY ; AUTO ONLY - EA ACC HT S C I MM AUTO j OTHER THAN AUTO ONO I I EACH ACCIDENT S I 1 AGGREGATE S EX•ES2 LIABILITY : EACH CCCUPRENCE , 5 I JMPRELLAPJQN ; AGGRECATG ; S I OThEd TW\N L'NSP.ELLA FORM S WORKERS COMPENSATION ANC � TTI� AC TQRV hIMI S { Si - EMPLOYERS' LIAJxLry I E! EACH ACCIDENT 5 mE PROPRIETOR, IINCL PARTNERS/EXECUTIVE 1 EL DISEASE - POLCYLWIT S OFAX.ERS ARE j EXEL I EL'DISEASE -EA EMPLOYEE S OTHER DESURIPTION OF OPE AATIOI.&LOD ATIONSNEHICLES °EGAL ITEMS Certificate Holder is named as Additional Insured under the above policy but only as their interest may appear with respect to the operations or t e named insured. CERTIFICATE HOLDER - '• COHTINA County of Hawaii Office of County Finance 25 Aupuni St. #110 Hilo MI 96720 ACORD25 -S 11/95) - CANCELLATION SHOULD ANY OF THE ASGVE DESCRIBED PO ECIGG DE CANCELLED BEFORE TIDE EXPIRATION DATE THERE THE SSI41O COMPANY Ma MAL 30 DAY, WAP,TEN NOTICE TO TYE CERTIFICATE HOLDEP NAMED TO THE LEFT, _ _ - `.- - AJTHOR¢EDREPRE�hR'IFetHI & ASSOCIATES, INC. lBVl1 U4 ...4 - I' ACORC CORPORATION 7885 NCGL'CHI&HSSDC *KRMUELR Fax ;S03 - 885 - 4058 Jan 31 '00 1124 P. 01/02 t t • ) ) ) In the matter of the Incorporation of EAST HAWAII COALITION FOR THE HOMELESS DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS STATE OF HAWAII ARTICLES OF INCORPORATION Of Counsel: MENEZES, TSUKAZAKI & YEH STEPHEN J. MENEZES 100 Pauahi Street Suite 204 Hilo, Hawaii 96720 Attorney for Incorporators • In the matter of the Incorporation of EAST HAWAII COALITION FOR THE HOMELESS • • ) STATE OF HAWAII DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS ARTICLES OF INCORPORATION KNOW ALL MEN BY THESE PRESENTS: That the undersigned, desiring to become incorporated as a nonprofit corporation and to obtain the benefits conferred on nonprofit corporations by law, hereby enter into the following Articles of Incorporation, the terms of which shall be equally obligatory upon the parties hereto as well as upon all other persons who from time to time may be members in the corporation. I, NAME The name of this corporation shall be: EAST HAWAII COALITION FOR THE HOMELESS II, ADDRESS The place of the principal office of the corporation shall be in Hilo, Island of Hawaii, State of Hawaii. Upon its • • incorporation, the street mailing address of the initial office of the corporation shall be 374 Waianuenue Avenue, Hilo, Hawaii 96720. The corporation may conduct its business at such address or at such other office or offices within and without the State of Hawaii as its business may from time to time require. III. PURPOSES The corporation is organized exclusively for charitable purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code, - including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under said Section 501(c)(3) or corresponding section of any future federal tax code. The purpose of the corporation shall be the promotion of social welfare by caring for and assisting in the maintenance and support of homeless persons through the provision of shelter, care, food and other necessities to such persons. Provided, however, that the foregoing shall be strictly limited to charitable purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code of 1954, as amended. The corporation is not organized for profit and it will not issue any stock. No part of its assets, income, or earnings shall be distributed to any member, director, officer, employee, or any private individual, except that -2- 1 " b reasonable compensation may be paid for services rendered to or for the corporation effecting one or more of its objects and purposes or for reimbursement of expenses incurred in behalf of the corporation. No member, director, officer, or employee of the corporation, or any private individual, shall be entitled to share in the distribution of any of the corporation's assets on dissolution of the corporation. No - part of the activities of the corporation shall include (i) carrying on propaganda, (ii) attempting in any manner to influence legislation, except that members of the corporation's Board of Directors and personnel of the corporation may testify or make other appropriate communications where formally requested to do so by a legislative body or a committee or a member thereof, in matters concerning legislation relating to the public purposes of the corporation or public appropriations to program and activities of the corporation, or (iii) participating in, or intervening in (including. the publication or distribution of statement), or contributing to any political campaign on behalf of any candidate for public office. Further, and without limiting the generality of the foregoing, • • (a) The corporation shall distribute its income for each taxable year at such time and in such manner as not to become subject to the tax on undistributed income imposed by -3- • • Section 4942 of the Internal Revenue Code of 1954, or corresponding provisions of any subsequent federal tax laws. (b) The corporation shall not engage in any act of self - dealing as defined in Section 4941(d) of the Internal Revenue Code of 1954, or corresponding provisions of any subsequent federal tax laws. (c) The corporation shall not retain any excess business holdings as defined in Section 4943(c) of the Internal Revenue Code of 1954, or corresponding provisions of any subsequent federal tax laws. (d) The corporation shall not make any investments in such manner as to subject it to tax under Section 4944 of the Internal Revenue Code of 1954, or corresponding provisions of any subsequent federal tax laws. (e) The corporation shall not make any taxable expenditures as defined in Section 4945(d) of the Internal Revenue Code of 1954, or corresponding provisions of any subsequent federal tax laws. Notwithstanding any other provisions herein, this corporation shall not carry on any other activities not permitted to be carried on (a) by a corporation exempt from Federal income tax under Section 501(c)(3) of the Internal Revenue Code of 1954, as amended (or the corresponding provision of any future United States Internal Revenue Law) or (b) by a corporation contributions to which are deductible under Section 170(c)(2) of the Internal Revenue Code of 1954, -4- a • • as amended (or the corresponding provision of any future United States Internal Revenue Law). IV. POWERS In furtherance of the corporation's purposes, the corporation shall have all rights, powers, privileges and immunities afforded to a Hawaii nonprofit corporation, including, but subject to any limitations imposed by any Hawaii or Federal laws imposed upon nonprofit and tax exempt corporations, the following: (1) To acquire, improve and operate any real or personal property or interest or rights therein or appurtenant thereto. (2) To sell, convey, assign, mortgage or lease any real and personal property. (3) To borrow money and to execute such evidence of indebtedness and such contracts, agreements, and instruments as may be necessary to execute and deliver any mortgage, deed of trust, assignment of income, or other security instrument in connection therein; and (4) To have and exercise all powers necessary or convenient to effect any or all of the purposes set forth in these Articles of Incorporation or reasonably incidental to the fulfillment of its purposes or the exercise of its powers as set forth therein. -5- • • V. DURATION The duration of this corporation shall be perpetual. VI. MEMBERS (1) The authorized number and qualifications of members of this corporation, the different classes of membership, if any, the property, voting, and other rights and privileges of members, and their liability to dues and assessments, if any, and the method of collection thereof, shall be as set forth in the Bylaws, or as decided from time to time by resolution of the Board of Directors. (2) The members of this corporation may also be the directors thereof. Additional members shall become members or .shall cease to be members in accordance with the provisions set forth in the Bylaws. VII. BOARD OF DIRECTORS The business and affairs of the corporation shall be managed by a Board of Directors consisting of not less than nine (9) members nor more than thirteen (13) members. All of the members of the Board of Directors shall be residents of the County of Hawaii. The initial directors of the corporation and their residence addresses are as follows: Name Residence Address Carol Ignacio P.O. Box 1373, Honokaa, ;2I 96727 -6- • N Name Residence Address Rev. Glen R. Murray 374 Waianuenue Avenue, Hilo, HI 96720 David Ridley 37 Kekaulike Street, Hilo, HI 96720 Dr. Ed Montell 11 Polo Place, Hilo, HI 96720 Mike Murphy 1190 Waianuenue Avenue, Hilo, HI 96720 Anne Bowen 176 Halai Street, Hilo, HI 96720 Santiago Agcaoili P.O. Box 373, Kurtistown, HI 96760 Jody Mantel' Gilbert DeMotta Larry Malinguis Jan Higashi Ike Cowell Mits Sumada • • 11 Polo Place, Hilo, HI 96720 P.O. Box 1152, Pepeekeo, HI 96783 34 Rainbow Drive, Hilo, HI 96720 32 Poko Place, Hilo, HI 96720 P.O. Box 1332, Hilo, HI 96721 180 Kinoole St., Rm. 118, Hilo, HI 96720 The qualifications and manner of election of the directors shall be as set forth in the Bylaws of the corporation. VIII. OFFICERS The officers of the corporation shall consist of such officers as shall be provided for in the Bylaws, with such qualifications, duties, and powers as are provided for therein. The initial officers of the corporation and their residence addresses are as follows: Title President Carol Ignacio Name Address -7- P.O. Box 1373 Honokaa, Hawaii 96727 Title Vice - President Secretary Treasurer • Name -8- • Address Rev. Glen R. Murray 374 Waianuenue Avenue Hilo, Hawaii 96720 David Ridley 37 Kekaulike Street Hilo, Hawaii 96720 Dr. Ed Montell 11 Polo Place Hilo, Hawaii 96720 IX. INDEMNIFICATION Any person who, by reason of the fact he is or was a - director, officer or member of the corporation, or is or was serving at the request of the corporation as a director or officer of another corporation, partnership, joint venture, trust or other enterprise, is or was a party, or is threatened to be made a party, to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative, or investigative, shall be indemnified by the corporation, provided he acted in good faith and in a manner he 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 conduct was unlawful. Such indemnification shall be provided against expenses, including attorneys' fees, judgment, fines and amounts paid in settlement actually and reasonably incurred by him in connection with such action, suit or proceeding; provided, however, that with respect to an action or suit by or in the right of the corporation, such w • • indemnification shall be only against expenses, including attorneys' fees, and in such cases no indemnification shall be made in respect to any claim, issue or matter as to which such person shall have been adjudged to be liable for negligence or misconduct in the performance of his duty to the corporation, unless, and only to the extent that, the court in which the action or suit was brought determines, upon application, that despite the adjudication of liability and in view of all the circumstances of the case, the person is fairly and reasonably entitled to indemnity for such expenses as the court shall deem proper. To the extent a director, officer or member of the corporation has been successful on the merits or otherwise in defense of any such action, suit, or proceeding or in defense of any claim, issue or matter therein, he shall be indemnified against expenses, including attorneys' fees, actually or reasonably incurred by him in connection with the action, suit, or proceeding. Any other indemnification hereunder, unless ordered by a court, shall be made by the corporation only as authorized in the specific case upon a determination that indemnification of the director, officer or member is proper in the circumstances because he has met the applicable standard of conduct set forth herein. The determination shall be made by the Board of Directors by a majority vote of a quorum consisting of directors who were not parties to the action, suit, or proceeding, or if such a quorum is not obtainable, or even if obtainable if a quorum of -9-- • • disinterested directors so directs, by independent legal counsel in a written opinion. The termination of any action, suit, or proceeding by judgment, order, settlement, conviction, or upon a plea of nolo contendere or its equivalent, shall not, of itself, create a presumption that the person did not act in good faith and in a manner which he reasonably believed to be in or not opposed to the best interests of the corporation, or, with respect to any criminal action or proceeding, that he had reasonable cause to believe that his conduct was unlawful. Expenses, including attorneys' fees, incurred in defending'a civil or criminal action, suit or proceeding may be paid by the corporation, in advance of the final disposition of the.action, suit, or proceeding as authorized by the Board of Directors in the specific case, upon receipt of an undertaking by or on behalf of the director, officer or member to repay such amount unless it shall ultimately be determined that he is entitled to be indemnified by the corporation as authorized herein. The indemnification provided hereunder shall not be deemed exclusive of any other rights to which those seeking indemnification may be entitled under any applicable statute as amended from time to time, any ByLaws, agreement, vote of disinterested directors or otherwise, both as to action in their official capacity and as to action in another capacity while holding such office, and shall continue as to a person who has ceased to be a director, officer or member and shall -10- • “ • • • inure to the benefit of the heirs, executors and administrators of such person. The corporation may purchase and maintain insurance on behalf of any person who is or was a director, officer or member of the corporation, or is or was serving at the request of the corporation as a director or officer of another corporation, partnership, joint venture, trust or other enterprise against any liability asserted against him and incurred by him in any such capacity, or arising out of his status as such, whether or not the corporation would have the power to indemnify him against such liability under the provisions herein. X. BYLAWS The initial Bylaws of the corporation shall be adopted by the directors at an initial meeting of the directors. The Bylaws may from time to time be amended, altered, repealed, and new bylaws may be adopted, aub_ect to repeal or change, as prescribed in the Bylaws. XI. AMENDMENT These Articles may be amended by the affirmative vote of not less than two- thirds (2 /3rds) of the directors of the corporation at any annual meeting or at a meeting duly called for such purpose. • • VII. DISSOLUTION Upon the dissolution or winding up of corporation, its assets remaining after payment of, or provision for payment of, all debts and liabilities of this corporation, shall be distributed to a nonprofit fund, foundation, or corporation which is organized and operated exclusively for' charitable, educational, religious, and /or scientific purposes and which has established its tax - exempt status under Section 501(c)(3) of the Internal Revenue Code of 1954, as amended, or shall be distributed to the Federal government, or to a state or local government, for a public purpose. CERTIFICATION I certify under the penalties of Section 415B -158, Hawaii Revised Statutes, that I have read the above statements and that the same are true and correct. Witness my hand this 11th day of December, 1987. -12- q p 4 , Members. • • BYLAWS OF EAST HAWAII COALITION FOR THE HOMELESS ARTICLE I Office. Section 1.01. Principal Office. The principal office of the corporation in the State of Hawaii shall be located at Hilo, County of Hawaii. 4 Section 1.02. Registered Office and Agent. The corporation shall have and continuously maintain in the State of Hawaii a registered office and a registered agent whose office is identical with such registered office. ARTICLE II Section 2.01. Eligibility for Membership. The corporation shall have one class of members. Members may be individuals or organizations. Any legally competent person of good reputation who resides in the County of Hawaii, and applies for membership shall be eligible. Section 2.02. Approval of Applications for Membership. All applications for membership shall be approved at (1) any special or regular meeting of the board of directors, when a quorum is present, by a majority vote of the board members or (2) by a majority vote of the existing membership present at any annual or special meeting held in accordance with Article IlI herein. Section 2.03. Voting Rights. Each member shall be entitled to one vote on each matter submitted to a vote of the members. • • Section 2.04. Termination of Membership. A member may be suspended or expelled,_for cause, by the vote of not less than three - fourths of the members present at a meeting of the members, provided notice of such proposed action shall have been duly given in the notice of the meeting and provided the member has been informed in writing of the charges preferred against the member at least ten days before such meeting. The members shall be given an opportunity to be heard at -such meeting. The members of the board, by a majority vote of those present at any regularly constituted meeting, may terminate the membership of any member who becomes ineligible for membership and may suspend or expel any member who shall be in default with respect to any financial obligation to the corporation. Section 2.05. Resignation. Any member may resign by filing a written resignation with the secretary. Section 2.06. Reinstatement. Upon written request signed by a former member and filed with the secretary, the board may reinstate such former member to membership upon such terms as the board may deem appropriate. Section 2.07. Transfer of Membership. ' Membership in this corporation is not transferable -or assignable. Section 2.08. Membership - Liability for Corporation's Obligations. Members shall not be liable for any debts or obligations of the corporation and shall not be subject to any assessment; but the members at any annual meeting or at any special meeting called for the purpose, may fix reasonable annual dues to become effective after not less than 30 days' notice to all members of such action. Section 2.09. Membership - Minimum Number. The board will make all reasonable efforts to maintain a broad community -wide membership of not less than 25 members at any time, in addition to the Board of Directors who shall all be members of the corporation. • 0 ARTICLE III Meetings of Members. Section 3.01. Annual Meeting. An annual meeting of the members shall be held at Hilo, Hawaii during the second week of the month of December each year, beginning with the year 1988, for the purpose of electing directors and for the transaction of such other business as may come before the meeting. If the day fixed for the annual meeting shall be a legal holiday in the State of Hawaii., such meeting shall be held on the next succeeding business day. If the election of directors shall not be held on the day designated herein for any annual meeting, or at any adjournment thereof, the board shall cause the election to be held at a special meeting of the members as soon thereafter as convenient. Section 3.02. Special Meetings. Special meetings of the members may be called by the president, the board, or not less than one -tenth of the members. Section 3.03. Place of Meeting. The board of directors may designate any place within the County of Hawaii as the place for an annual meeting or for any special meeting called by the board. If no designation is made or if a special meeting be otherwise called, the place of meeting shall be the registered office of the corporation in the State of Hawaii. Section 3.04. Notice of Meetings. Written or printed notice stating the place, day, and hour of any meeting of members shall be delivered either personally or by mail, to each member entitled to vote at such meeting, not less than seven or more than thirty days before the date of such meeting, by or at the direction of the president, or the secretary, or the officers or persons calling the meeting. In case of a special meeting or when required by statute or these bylaws, the purpose or purposes for which the meeting is called shall be stated in the notice. If mailed, the notice of a meeting shall be deemed to be delivered when deposited in the United States mail addressed to the member at the address as it appears on the records of the corporation, with postage thereon prepaid. • • Section 3.05. Information Action by Members_ Any action required by law to be taken at a meeting of the members, or any action which may be taken at a meeting of the members, may be taken without a meeting upon written consent or approval of all the members, setting forth the action so taken. Section 3.06. Quorum_ At such a meeting a quorum shall consist of twice the number of directors. If a quorum is not present at any meeting of members, a majority of the - members present may adjourn the meeting from time to time without further notice. Section 3.07. Proxies_ (a) At any meeting of the members, a member entitled to vote may vote by proxy executed in writing by the member: No proxy shall be valid after eleven months from the date of its execution. A proxy may be cancelled by notice executed by the member with like formality and delivered to the secretary. (b) At each meeting of the members, every member shall be entitled to vote in person or by proxy and shall be entitled to cast one vote. The votes for directors shall be by ballot. Only the person in whose name membership is standing in the books of the corporation on the day of such meeting shall be entitled to vote in person or by proxy. (c) For any person to represent a member by proxy, such person must submit a power of attorney to the secretary of the board for examination at least one hour before the time of meeting. When the secretary has certified the power of attorney is in good order, the proxy holder shall have the right to do any and all things which might be done by the member present in person, which right shall include the establishment of a quorum and the organizing of any meeting. ' Board of Directors. ARTICLE IV Section 4.01. General Powers. The affairs of the corporation shall be managed by its board of directors. • • h • Section 4.02. Number, Tenure and Qualifications. The number of directors shall be at least nine, but not more thaa'fifteen . The directors elected at the annual meeting to succeed the directors named in the Articles of Incorporation shall be elected for - staggered terms of three, two, and one year. As the terms of such directors expire, their successors shall be elected for terms of three years and until their successors are elected and have qualified_ Directors shall be members of the corporation. Section 4.03. Regular Meetings. A regular annual meeting of the board shall be held, without other notice than these bylaws, immediately after and at the same place as the annual meeting of the members. The board may provide by resolution the time and place within the County of Hawaii, for holding of additional regular meetings 'of the board without other notice than such resolution. Section 4.04. Special Meetings. Special meetings of the.board may be called by or at the request of the president and shall be called by the secretary at the request of any two directors. The authorized person or persons calling a special meeting of the board may fix any place within the County of Hawaii as the place for holding such meeting. Section 4.05. Notice. Notice of any special meeting of the board shall be given at least two days previously thereto by written notice delivered personally, or four days notice sent by mail or telegram, to each director at the directors address as shown by the records of the corporation. If mailed, such notice shall be deemed to be delivered when deposited in the United States mail in a sealed envelope so addressed, with postage thereon prepaid. If notice be given by telegram, such notice shall be deemed to be delivered when the telegram is delivered to the telegraph company. Any director may waive notice of any meeting. The attendance of a director at any meeting shall constitute a waiver of notice of such meeting, except where a director attends a meeting for the express purpose of objecting to the transaction of any business because the meeting is not lawfully called or convened. The business to be transacted at the meeting need not be specified in the notice or waiver of notice of such meeting, unless specifically required by law or these bylaws. meeting and provided the director has been informed in writing of the charges preferred against the director at least 10 days before such meeting. The director involved shall be-given an opportunity to be heard at such meeting_ Any vacancy created by the removal of a director shall be filled by a majority vote, which may be taken at the same meeting at which such removal takes place. Section 4.13. Indemnification of Directors_ Every director or former director of the corporation shall be indemnified against expenses incurred in connection with the defense of any action, suit, or proceeding civil or criminal in which the director is made party by reason of being or having been a director_ Officers. Section 5.01. Officers. ARTICLE V The officers of the corporation shall be a president, vice - president, a secretary, and a treasurer_ The board may elect or appoint such other officers as it shall deem desirable, such officers to have the authority and perform the duties prescribed, from time to time, by the board_ The offices of secretary and treasurer may be combined and held by one person. Section 5.02. Election and Term of Office. (a) The officers of the corporation specified in Section 5.01 shall be elected from the membership of the board by the board at its annual meeting or as soon thereafter as feasible. New offices may be created and filled at any meeting of the board. Each officer shall hold office until the next annual election of directors and until a successor shall have been duly elected and shall have qualified. (5) The term of office shall be one year. Election of officers shall be by ballot cast by qualified directors. A plurality of votes cast shall elect. Section 5.03. Removal. Any officer elected or appointed by the board may be removed by the board by two - thirds vote of the remaining directors whenever in its judgment the best interests of the corporation would be served thereby, but such removal shall be without prejudice to the contract rights. if anv, of �c Section 5.04_ Vacancies. Section 5.05_ President_ Section 5.06. Vice - President. Section 5.07. Treasurer. • • A vacancy in any office because of death, resignation, removal, disqualification, or otherwise, may be filled by the board by majority vote for the unexpired portion of the term. The president shall be the principal executive officer of the corporation and shall in general supervise and control all the business and affairs of the corporation. The president shall preside at all meetings of the members and of the board. The president may sign, with attestation of the secretary or any other proper officer of the corporation authorized by the board, any deeds, mortgages, bonds, contracts, or other instruments which the board authorizes to be executed, except in cases where the signing and execution thereof shall be expressly delegated by the board or these bylaws or statute to some other officer or agent of the corporation and in general shall perform all duties incident to the office of president and such other duties as may be prescribed by the board from time to time. In the absence of the president or in the event of an inability or refusal to act, the vice - president shall perform the duties of the president and, when so acting, shall have all the powers of and be subject to all the restrictions upon *the president. Any vice - president shall perform such other duties as from time to time may be assigned by the president or the board. The treasurer shall give a bond for the faithful discharge of duties in such sum and with such surety or sureties as the board shall determine. The treasurer shall have charge and custody of and be responsible for all funds and securities of the corporation; receive and rive receipts for moneys due and payable to the corporation, from any source whatsoever, deposit all such moneys in the name of the corporation in such tanks, trust companies, or other depositories as shall be selected in accordance with the provisions of Article VIII of these bylaws; and in general perform all duties incident to the office of treasurer and such other duties as from time tl time be assigned by the • president or the board.' Committees_ • ARTICLE VI Order of Business_ Section 6.01_ Order of Business. ARTICLE VII Section 7.01. Committees of Directors. rncnlntinn sha11 havo a nri nvn --' -- • Section 5.08. Secretary. The secretary shall keep the minutes of the meeting of the members and board in one or more books provided for that purpose, see that all notices are duly given in with the provisions of these bylaws or as required by law; be custodian of and see that the seal of the corporation is affixed to all documents the execution of which on behalf of the corporation under its seal is duly authorized in accordance with the provisions of these bylaws; keep a register of the post office address of each member, which shall be furnished to the secretary by such member; and in general perform all duties incident to the office of the secretary and such other duties as from time to time may be assigned by the president or the board. The order of business at any regular or special meeting of the members or the board shall be: (a) Reading and approval of any unapproved minutes. (b) Reports of officers and committees. (c) Unfinished business_ (d) New business. (e) Adjournment_ Section 6.02. Parliamentary Procedure_ On questions of parliamentary procedure not covered in these bylaws, a ruling by the president shall prevail_ The board of directors, by resolution adopted by majority of the directors in office, may designate one or mote committees,. each of which shall consist of one or more directors, which committees, to the extent provided in said 4 in the management of the corporation; but the designation of sucli committees and the delegation thereto of authority shall not operate to relieve the board, or any individual director, of any responsibility imposed upon the board or any individual director by law. Section 7.02. Other Committees. Other committees not having and exercising the authority of the board in the management of the corporation may be designated by a resolution adopted by a majority of the directors present at a meeting at which a quorum is present_ Except as otherwise provided in such resolution, members of each such committee shall be members of the corporation, and the president of the corporation shall appoint the members thereof. Any member thereof may be removed by the person or persons authorized to appoint such member whenever in their judgment the best interests of the corporation shall be served by such removal_ section 7.03. Term of Office. Each member of a committee shall continue as such until the next annual meeting of the members of the corporation and until a successor is appointed, unless the committee shall be sooner terminated, or unless such member be removed from such committee, or unless such member shall cease to qualify as a member thereof. Section 7.04. Chairman_ One member of each committee shall be appointed chairman by the persons authorized to appoint the members thereof. Section 7.05_ Vacancies. • • vacancies in the membership of any committee may be filled by appointments made in the same manner as provided in the case of the original appointments. Section 7.06. Quorum_ Unless otherwise provided in the resolution of the board of directors designating a committee, a majority of the whole committee shall constitute a quorum and the act of a majority of the members present at a meeting at which a quorum is present shall be the act of the committee. Sectio 7.07. Rules. ARTICLE VIII ' Contracts Checks Deposits and Funds. Section 8.01. Contracts. The board may authorize any officer or officers, agent or agents of the corporation, in addition to the officers so authorized by these bylaws, to enter into any contract or execute and deliver any instrument in the name of and on behalf of the corporation, and such authority may be general or confined to specific instance. Section 8.02. Checks, Drafts, etc. All checks, drafts, or orders for the payment of money, notes, or other evidence of indebtedness issued in the name of the corporation shall be signed by the officer or officers, agent or agents of the corporation, and in,a canner as shall from time to time be determined by resolution of the board. In the absence of determination by the board, these instruments shall be signed by the treasurer and countersigned by the president of tbe corporation. Section 8.03. Deposits. All funds of the corporation shall be deposited from time to time to the credit of the corporation in such banks, trust companies or other depositories as the board may select_ Section 8.04. Gifts. The board may accept on behalf of the corporation any contribution, gift, bequest, or devise for the general purposes or for any special purpose of the corporation.. ARTICLE IX Certificates of Membership. Section 9.01. Certificates of Membership. • The board may provide for the issuance, and determine tbe form of certificates evidencing membership in the corporation. Such certificates shall be signed by the president and the secretary, sealed with the seal of the corporation, and consecutively numbered. The name and address of each member and the date of issuance of the certificate_ shall be entered on the records of the corporation. If any certificate becomes lost, mutilated, or rinYrovna. new CPr1 - f;rti •• -__ i --- ______, • 4 • • • Section 9.02_ Issuance of Certificate. When a member has been elected to membership and has paid any dues -that may then be required, a certificate of wembership shall be issued in his or her name and delivered to the member by the secretary. ARTICLE X Books and Records. The corporation shall keep correct and complete books and records of account and shall keep minutes of the proceedings of its members, the board, and committees having any of the authority of the board of directors, and shall keep at the registered or principal office a record giving the names and addresses of the members_ All books and records of the corporation may be inspected by any member, or member's agent or attorney, for any proper purposes at any reasonable time_ The board shall cause an audit of the records of the' corporation to be made each year by a competent auditor_ ARTICLE VI Fiscal Year. The fiscal year of the corporation shall begin on the first day of January and end on the last day of December in each year ARTICLE XII Seal. The board may provide a corporate seal, which shall be in the form of a circle and shall have inscribed thereon the name of the corporation and the words, "corporate seal ". ARTICLE XIII Waiver of Notice. Whenever any notice is required to be given under the provisions of the statutes of the State of Hawaii or the articles of incorporation or the bylaws of the corporation, a waiver thereof in writing signed by the person or person entitled thereto, whether before or after the time stated therein, shall be deemed equivalent to the giving of such notice. ARTICLE XIV "Nepotism, Conflicts of Interest, Discrimination. Section 14.01. Policy on Nepotism. - No two or more members of a family or kin of the first or second degree shall be employed by, be under contract to, or otherwise receive compensation from the corporation; provided that the board may waive such policy when in its reasonable discretion it determines that such waiver is in the best interest of the corporation, and provided further that the appropriate official of the State of Hawaii or County of Hawaii has consented in writing if required pursuant to Chapter 42, D.R.S., or Chapter 2, H.C.C. Section 14.02. Policy on Conflicts of Interest_ No member shall participate in any decision of the corporation which may benefit the member's personal interest, or the interests of any corporation, partnership, or association in which the member is directly Or indirectly associated. Section 14.03. Policy on Discrimination. The corporation shall comply with all applicable federal and state laws prohibiting discrimination against any person on the basis of race, color, national origin, religion, creed, sex, age, or physical handicap with respect to employment, the acquisition of goods and services and the provision of the corporation's programs, activities and services. Repeal or Amendment of Bylaws. • • ARTICLE XV These bylaws may be repealed or amended by a majority vote of the members present at any annual meeting of the members, or at any special meeting of the members called for such purpose, at which a quorum is present; provided, however, no such action shall change the purposes of the corporation so as to impair its rights and powers under the laws of the State of Hawaii or to waive any requirements of bond or any provision for the safety and security of the property and funds of the corporation or its members or to deprive any member without an express assent of rights, privileges, -or immunities then existing. Notice of any amendment to be offered at any meeting shall be given not • • • CERTIFICATE OF THE SECRETARY I certify that: 1. I am the Secretary of the EAST HAWAII COALITION FOR THE HOMELESS. 2. The attached Bylaws are the Bylaws of the corporation adopted by the Board of Directors upon the approval and consent of each member of the Board of Directors given on Aztt , 1988- / DATED: Hilo, Hawaii, gill /C /7 - t/ SECRETAR PROVISION 1: Attachment East Hawaii Coalition for the Homeless Substance Abuse Policy (EHCH Sept/97) • Illegal drugs and drug paraphernalia are not permitted on Agency premises, at Agency - sponsored functions, or in Agency vehicles. Alcohol beverages are not permitted on Agency premises, at Agency - sponsored functions, or in Agency vehicles. Any employee who is using prescription medication shall notify the Executive Director of such medication use If his/her ability to work safely may be adversely affected by the medication use. PROVISION 2: The Agency wishes to prevent workplace problems associated with illegal drug use and alcohol misuse. These problems involve injuries to employees, damage to Agency property, and work performance deterioration. Since substance abuse can have a serious safety and job performance consequences, this policy establishes a illegal drug and alcohol -free work environment. Employees are prohibited from reporting to duty with any detectable level of illegal drugs and/or alcohol in their systems. Also, employees are prohibited from being under the influence of illegal drugs and/or alcohol during working hours. " Under the influence" is defined as being unable to perform work in a safe and productive manner, being in a physical or mental condition which affects the job performance of the employee or other employees in any way; and/or creates any level of risk to the safety and well-being of the employee, other employees, the public, or Agency property. The Agency prohibits any employees from selling, receiving, or possessing illegal drugs and/or drug paraphernalia during working hours or on Agency premises. No alcoholic beverage may be bought or consumed on Agency premises. Any violation of this policy may result in disciplinary action, up to and including immediate termination. The Agency will take necessary action to ensure an illegal drug and alcohol -free workplace and workforce. Employees are encouraged to voluntarily seek rehabilitation treatment for their problems related to illegal drug use and/or alcohol misuse. At its discretion, the Agency may provide employees with confidential referral services and a one -time opportunity for rehabilitation and treatment; please see the Executive Director for further infonnation. PROVISION 3: • • • General Policy. The Agency, as a matter of law and general business practice, has the right to implement reasonable work rules governing the conduct and condition of employees on Agency property and vehicles or off Agency property while engaged in Agency business. Because alcohol and drug abuse is often difficult to detect and can lead to serious property damage, serious injury or death, and deterioration in work performance, and in light of the Drug -Free Workplace Act of 1988, clarification of the Agency's position regarding alcohol and drug abuse is appropriate. Policy Standards. As a condition of employment with the Agency, all Employees are expected to: (1) (3) Refrain from the unlawful manufacture, distribution, dispensation, possession, solicitation, sale or use of any alcohol beverage or illegal drug at any time during working hours and/or on Agency premises or vehicles; (2) Report for work alcohol and drug- free- -i.e., with no measurable trace of alcohol or illegal drugs in their bodies; Refrain from using any prescription medication which may adversely affect their fitness for duty or job performance without prior notification and approval to work by the Agency; and (4) Notify the Executive Director no later than five (5) days after any conviction of any criminal drug statute violation occurring in the workplace. For the purposes of this policy the tern "alcoholic beverage" means any beverage that maybe legally sold and consumed and has a alcoholic content in excess of 3% by volume. The term "illegal drug" means any drug or controlled substance, the sale or consumption of which is prohibited by law. Some of the drugs which are illegal under Federal, State or local laws include, among others, marijuana, amphetamines (Including crystal methamphetarnine) cocaine, heroin, hashish, hallucinogens, and depressants and stimulants not properly prescribed for current personal treatment by an accredited physician. Compliance with these requirements is considered an essential job qualification for a!) job assignments because of the Agency's concept for your safety and the safety of your fellow employees. our clients, and the general public. Any violation of the forgoing may result in discipline, up to and including discharge. Confidential drug and alcohol counseling. rehahiliiation and employee assistance may be available to employees at the sole discretion of the Agency. Please see the Executive Director for further information regarding these services. PROVISION 4: (1) (2) • • Purpose. These guidelines are designed to implement the substance abuse policy of the Agency, This substance abuse policy is intended to support existing safety programs and avoid alcohol and illegal drug - related work performance problems by striving for an alcohol and illegal drug -free working environment at the Agency. Guidelines. Employees are made aware of the following guidelines concerning substance abuse: The use, sale, transfer or possession of unauthorinPd alcoholic beverages, illegal drugs or drug paraphernalia during working hours, while on the job or on Agency premises or vehicles is prohibited. For the purposes of this policy, "alcohol" or "alcoholic beverage" means any beverage with an alcoholic content. "Illegal drug" means any drug or controlled substance, the sale, possession or consumption of which is illegal. This includes but is not limited to, marijuana, cocaine, opiates, amphetamines (including crystal methamphetamine) and phencyclidine (PCP). "Drug paraphernalia" means containers or the objects used, intended for use, or designed for use in consuming, inhaling, or otherwise introducing any illegal drug into the human body. For the purposes of this policy, "vehicles" means any motor vehicle, including but not limited to cars, vans and trucks. Reporting to work or working while under the influence of illegal drugs or alcohol is prohibited. For the purposes of this policy, "under the influence" means being in a physical or mental condition which affects work in any way; creates a possible risk to the safety and well -being of the individual, co- workers, the general public, and/or Agency premises; having any detectable or measurable level of any illegal drug in the body, including but not limited to, a positive test result for substance abuse testing conducted pursuant to this policy; and/or having a blood - alcohol level that is considered to be under the influence of alcohol pursuant to I- I.R.S. 291 -5. (3) Employees must notify their supervisor or the Executive Director of the Agency if their use of prescription medication may adversely affect their fitness for the duty or job performance. Testing. All job applicants to whom a job offer shall be extended are required to undergo drug testing. The Agencv shall require an employee to submit to drug and /or alcohol testing if the Agency has reasonable suspicion to believe that the employee has violated any ofthis Polio's guidelines. Anv employee who returns to work in any T • / • capacity at the Agency after undergoing substance abuse treatment and/or alcohol testing must produce a negative test result for drug and alcohol testing prior to returning to duty in any capacity at the Agency. Also, when such employee returns to work, s/he shall be subject to unannounced follow -up testing for a sixty (60) month period. the number and frequency of follow -up testing shall be determined by the Agency. A positive test result for drug testing means any drug test result that exceeds the cutoff level as set by forth by Hawaii law. Unless otherwise notified in writing and advance of specimen collection, all drug testing shall involve laboratory analysis of urine specimens for the presence of marijuana, cocaine, opiates, amphetamines ( including crystal methamphetamine, and phencyclidine (PCP). You are advised that over - the - counter medications or prescribed drugs may result in a positive test result for drug testing. For this reason the Agencies Executive Director may need your assistance in identifying which medications or drugs you may have taken within the past thirty days to ensure accuracy of testing results. A medication disclosure form may be provided to you by the Agency or the laboratory/collection site. This notice is provided in compliance with Hawaii law and regulations. Regarding alcohol testing, the Agency will utilize an evidential breath testing device a positive test result for alcohol testing means an alcohol concentration of 0.10 or more. Discipline. Each employee situation shall be reviewed in an individual basis, and disciplinary action, up to and including discharge for the first offense, may be considered an option in each case. The failure to comply with any procedures required by the Agency pursuant to this policy may result in disciplinary action, up to and including immediate termination, for gross insubordination. Employee Assistance. Confidential counseling for substance abuse is available through the Executive Director. Employees may be afford a one -time opportunity by the Agency at its discretion to obtain rehabilitation assistance for their substance abuse problem Please contact the Executive Director for further information about rehabilitation assistance. Confidentiality. The Agency shall administer this policy and its substance abuse testing procedures as privately as practicable. All results from substance abuse testing shall be treated as confidemial infiJnnation.