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HomeMy WebLinkAboutCOM 0667.018 1998-2000• Stephen K. Yamashiro Mayor GRANT APPLICATION FOR: Legal Name of Organization: Mailing Address: Facility /Site Address: Director /Site Manager: Organization President: Contact Person (Grant Writer) • Amount of request for County funds: S 50,000.00 Total annual budget of organization: S 2,000,000.00 QOuntp of 3athaii DEPARTMENT OF FINANCE 25 Aupuni Street. Room 118 • Hilo, Hawaii 96720-4251 (808)961 -8.74 • Fax (808)961 -8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2000 -01) HUMAN SERVICES NONPROFIT GRANTS REVIEW COMMITTEE (HSNPGRC) FISCAL YEAR ENDING:June 30, 2001 DATE OF APPLICATION: 1/3t /nn Family Centers in Ka'u and Kohala (Program Title) Family Support Services of West Hawaii 75 -5759 Kuakini Hwy., Kailua —Kona, HI 96740 Briefly, define the program for which funding is being requested: Ka'u Family Center, Na'alehu, HI; Kohala Family Center, Hawi, HI Donald Bebee, Executive Director Phone: (808) 326 -7778 John Ray Phone: (808) 326 -7778 Donald Bebee, Executive Director Phone: (808) 326 -7778 Has the applicant applied for any other funds from the County of Hawaii this fiscal year? 0 Yes Source /Department: Agency /Program(s): Social Services LJ Youth Programs (.-./ Elderly Programs Check Category (ies) 0 Culture and Arts 0 Education 0 Other • .. .04 .• . . 1 r Centers in the rural d • .11,8 cov.Q -cP eanCo 4014-5h., ^P •1 Comm. No. File No '.Ref. To: Harry A. Takahashi Dvector S. K. Schutte Deputy ( No Ref. Date FEB 2 3 2000 • 66'7. 012 ADM Pfs&ec, • • OUALIFYING STANDARDS FOR APPLICANTS An applicant must meet all of the following standards: (5 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. (5 Have a governing board whose members serve without compensation and have no conflict of interest between their regular occupations and the services provided. 0 Have bylaws or policies which describe the manner in which business is conducted, including management, audit, fiscal policies and procedures, policies on nepotism, and policies on management of potential conflict of interest. 0 Have at least one year's experience with the service or activity for which the appropriation is sought or can otherwise demonstrate to the satisfaction of the County sufficient expertise to successfully carry out the service or activity. 0 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. III. RECORDS AND REPORTS A. The applicant shall follow generally accepted accounting procedures and practices and shall maintain books, records, documents, and other evidence, which sufficiently and properly account for the expenditure of County funds. The books, records and documents shall be subject at all reasonable times to inspection, reviews, or audits by the County expending agency, the Director of Finance, and the Legislative Auditor, or by their representatives. B. The County expending agency, Director of Finance, or County Council may request periodic written reports on the use of County funds. C. The nonprofit organization shall submit a final written report to the Legislative Auditor within sixty (60) days after June 30 of the fiscal year. The report shall include an explanation of the public benefits derived from the awarding of the grant and a listing of other funding sources and amounts obtained during the award period. 2 ito IV. QUARTERLY ALLOCATION • • Under no circumstances shall grant funds be disbursed in a lump sum payment. Grant funds will be disbursed to Grantees only through a quarterly allocation process. The disbursement of grant funds can be formulated on an equal quarterly apportionment basis. V. GRIEVANCE PROCEDURE The applicant will adopt and maintain a grievance procedure to assure proper accounting for any concerns and complaints about its programs or services that may arise from its members, employees, clients or from other members of the public. VI. DISCLOSURE OF INFORMATION All information, data, or any other material provided to the County by virtue of this application shall be subject to the Uniform Information Practices Act (UIPA), ch. 92F, Hawaii Revised Statutes. All such material is deemed government record and shall be open to the public and may be provided to other public and/or private funding sources. VII. CONTINUED ELIGIBILITY Any applicant or recipient who withholds or omits any material facts or deliberately misrepresents such facts to the County of Hawaii shall: I) Immediately be disqualified from consideration for Nonprofit Grant funding; OR 2) be in violation of the terms of the Grant Agreement of County funds in which case a grant agreement can be terminated by the County and the recipient or provider may be liable to reimburse all or a portion of any funds received therein. VIII. ACKNOWLEDGMENT (Legal Name of Organization) hereby agrees to administer the Ka'it and Knhala Family Cenrarc (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. • • UNSIGNED PROPOSALS WILL NOT BE ACCEPTED! Signat'N of President/0;4,e ir pe s n Vice ms — President Signature of Execu $<'e Director/Manager 4 Date //5/ / / led Date Family SOort Services of West Hawaii/ 75 -5759 Kuakini Highway, Suite 203 Kailua -Kona, HI 96740 Phone: (808) 326 -7778 • Fax: (808) 326 -4063 Email. rsswhl@aloha.net CORPORATE RESOLUTION The following is a full, true and correct copy of a resolution duly adopted by the Board of Directors of said Corporation, at its meeting duly called and held on the 27 day of July, 1999 at which a quorum was present and acting thrdughout; and that said resolution has not been modified, amended or rescinded and continues in full force and effect: "Resolved, that the President of the Corporation and the Vice - President of the Corporation are equally authorized to execute on behalf of the Corporation any bid, proposal or contract for the sale of the services of the Corporation, and to execute any bond required by any such bid, proposal or contract with the United States Government or the State of Hawaii or any County Municipal Government or said State, or any department of sub - division or any of them." IN WITNESS WHEREOF, I hereto set for said Corporation this 5 day of August, 1999. CORPORATE SECRETARY C YCli A United Way Agency • • PROGRAM/SERVICE DESCRIPTION: A. Overview: I) Describe the program for which funding is being requested Family Support Services of West Hawaii is seeking funds for the continuation of the Ka'u and North Kohala Family Centers. These walk -in centers provide a wide range of family support services in remote, rural areas of the Big Island. Each of these geographic areas lacks the many types of social and mental health services that can create and sustain the strengthening of local families. The Family Center staff offers information and referral to connect family members with services in a non - threatening, culturally sensitive manner. We work with the family as a whole, guiding people through the maze of different agencies, to find solutions to multiple problems addressed. Our purpose is to help families prevent crises, define problems, identify strengths, and be responsible for determining their own solutions. These Family Centers are the only places in their districts where all residents can go to get help and support, in a familiar setting. 2) What unique or significant service will be provided? The Ka'u Family Center serves families from Pahala in the South to Miloli'i in the North. The Center is the access point for 7 programs of Family Support Services of West Hawaii providing services to families and youth in this area. They are: Healthy Start, Information and Referral, Parent Education and Support, Youth Outreach, Bridging the Gap of Isolation, the State Strengthening Grant and the Key Project. The Ka'u Family Center also continues to provide a place where other service providers can meet with families to provide support groups and therapeutic intervention. These groups include: the Salvation Army, Family Court, a therapist (anger management groups) and a substance abuse specialist. Parent Education and Support • Healthy Start has an Early Head Start Family Support Worker based in Ka'u who serves approximately 30 families at risk for child abuse and neglect with home visiting. • Information and referral fills on average 300 requests for information each year from members of the community. • A toy lending program and a parent resource library is available. • Holiday activities, donations of food, clothing and household items, emergency funds, and school supplies for families are also coordinated at the family center. • Parent's Night Out, a parenting class/support group, is held once a month. Youth Development: • Bridging the Gap of Isolation is a partnership between Family Support Services of West Hawaii, the University of Hawaii and 4-11. This program is intended to increase the capacity of isolated communities by providing positive youth development activities. Sixty-eight youth are engaged in community mapping and the development of a brochure that highlights the history, attractions and uniqueness of Ka'u • State Strengthening is another partnership with 41-1, providing computer and Internet access for members of rural communities. • Key Project is an entrepreneurial youth project; youth have developed a business plan, are engaging in product development and are implementing a marketing plan for their product. • Youth activities also include strength and conditioning classes, mentoring and tutoring. The Kohala Family Center is in its third full year of activity. Through its advisory board, the Kohala Family Center has played the role of community facilitator, helping to coordinate activities for youth, and advocate for needed services. Staff has also focused on collaborations with the school to improve community and family involvement The Center provides a home for our Healthy Start program, numerous 12 step groups, childbirth classes, arts and crafts classes, parent education and anger management classes and information and referral. The center also facilitates many support groups for all community members including: Women's Wisdom, support group for grandparents raising grandchildren, women's health, Brain Gym, a group for emotionally and behaviorally different children, and Healing Touch groups. County of Hawaii Grant Application 2000 Page 1 of 10 c 3) What .specific outcomes are to be achieved? • • The Family Centers will provide the Ka'u and Kohala communities with a `safety net," helping people access supports necessary to help individuals and families remain healthy, or to regain health should they experience difficulties. This safety net is both comprehensive and easily accessed by any member of the conununity including other service providers. In addition to providing safe, supportive environments, the Family Centers can provide facilitative skills for community members to create, develop and sustain their own community development initiatives (Le., economic development, mentoring youth projects, etc.). Finally, the Family Centers can leverage a wide range of resources to effectively advocate for issues and priorities defined by the community. For specific outcomes please see Section D: Goals and Objectives 4) How will the proposed program empower participants/chents to become self-sufficient and facilitate positive social change? A key element of the Family Centers' service strategy is the commitment to building participants' skills to increase their chances of long -term success, not merely to address immediate problems. We believe that building competence increases confidence and self- esteem, allowing individuals to be more effective members of their family and community. Supportive parenting groups, parental education classes and pre - employment training workshops are just a few skill- building opportunities available to help participants achieve their personal and family goals. Participants Learn ways to organize and implement the dreams they have for their community; their feedback and involvement help various community- building initiatives get off the ground. The Family Centers collaborate with local residents to advocate for additional resources and activities in their district, and to identify innovative approaches to rural service delivery. This includes grant writing and provision of technical assistance to community groups, as well as coordination of inter- agency networking, strategic planning and problem solving for service providers. In this way we leverage funding and human resources to build community capacity. For example, the Family Centers have been able to attract and house staff from substance abuse, mental health and anger management programs during the past year, as well as provides a location for local community and twelve step groups to meet. Previously, these resources were not available in these rural locations for lack of a suitable facility and supportive community outreach. B. Problem/Need: /) What is the problem/need the proposed program is designed to meet? Most of the families in these two geographic areas are facing significant economic hardships, with Na'alehu having one of the highest unemployment rates on the Island of Hawaii. Noted in the Honolulu Advertiser on December 26, 1998, " last year the Salvation Army responded to 129 needy families with food and gifts." Financial stresses of this caliber can have varied negative social implications, including potential increases in the incidence of family violence, child abuse and neglect, drug abuse, high juvenile delinquency rates and pregnancies with poor outcomes. The reality of these incidents increases the need for supportive social services. Most help available for families on the Big Island is located in Hilo or Kona, over an hour away from these rural communities. Reaching such services is costly and time - consuming, and many families do not feel comfortable asking for assistance from unfamiliar sources. Some may not have the language or literacy skills to easily access distant, and somewhat confusing, social service systems. Family Centers are designed to provide the (ink for rural families. They provide a non - stigmatized place for families to walk in and ask for assistance as well as an opportunity to give back to their community through the many community service projects that the Centers are a part of. 2) Who are the target populations and what are the .specific needs? Currently there are approximately 6,500 residents of Ka'u and 5,000 in North Kohala. Family Centers are available to all residents and all should benefit from the community organizing and advocacy of Family Center projects. Any individual or family in these locales is encouraged to call or walk -in for information and referral services. The toy lending library and most parent support groups are designed for families with young children. Parenting classes and the parenting information available at the Centers are targeted to families with children and adolescents. The Youth Development Program serves young people, aged 9 to 18, and their parents. Community events are intended to bring together area residents of all ages. County of Hawaii Grant Application 2000 Page 2 of 10 C. Collaboration /Coordination: Please see attachment: Collaborative Arrangements • • 3) What is the geographic area(s) to be served, facility and hours of operation In both the district of Ka'u and district of North Kohala, Family Support Services of West Hawaii maintains a Family Center. These centers are in easily accessible locations within their districts and user - friendly buildings, designed to make families feel welcome. The Ka'u Family Center is open during normal business hours for information and referral; classes are held at night or on Saturdays with special events on weekends. The Kohala Family Center is staffed for information and referral from 11:30 — 4:00, with group activities held in the afternoons and evenings, special events are held on weekends 1) What specific measures will be taken to collaborate /coordinate with other community resources to achieve maximum program efficiency and cost effectiveness? The Family Center programs of Family Support Services of West Hawaii have been instrumental in creating and sustaining collaborations; we have created links throughout the social service and the private business communities. A few of our most extensive current collaborative efforts through Ka'u and Kohala Family Centers are: • Team Kohala: Coordinates community member's plans and activities for youth in the North Kohala district. • The Parent Center: A parent resource center at Kealakehe school which offers information and referral for parents to community resources, classes, school wide events and mentoring. This is a partnership with the Department of Education. • Ka'u Entrepreneurial Youth Project: A joint project with Queen Lili'uokalani Children's Center, Pahala High School, and Family Support Services. This project helps youth develop businesses in which profits earned can be used for college scholarship funds for the youth of Ka'u. 2) How will these measures reduce or eliminate any existing duplication of services to your designate target group? There are so few resources available to these communities, that duplication of services is rarely an issue. The extensive networks and collaborations Family Support Services participates in allow the community to address their needs without unnecessary duplications. By getting feedback via the Community Advisory Councils and various community needs or groups, we can accurately assess any instances where duplications of services might arise and can plan to minimize them accordingly. D. Goals and Objectives: 1) What are the major goals/benchmarks of the proposed program? Family Support Services of West Hawaii has completed a four -year strategic plan. It takes an outcomes based approach, working backward by determining the outcomes we wish to achieve, the indicators by which we will determine our success, the measurements to evaluate our progress and the strategies which will get us where we want to be by 2003. 1. Outcome: Children in families served will experience a safe and nurturing home environment Indicators: Our indicators for this outcome will be 1.1 that families served will utilize effective parenting techniques, 1.2 be able to provide for the basic needs of their children; 1.3 that all parents will be positively engaged in the lives of their children, and 1.4 that children will live in a non - violent and substance -abuse -free home. Strategies: To accomplish this, we will provide a full range of parenting skill building assistance through home visiting and classes. We will develop core- parenting abilities, which we will teach in all programs (including our youth outreach programs). We will assist families with information and referral, parenting consultation, linkages to community resources for concrete assistance, job training, child support enforcement and administer special funds which help targeted individuals. We will reach out to fathers to encourage their positive engagement in the lives of their children. We will enhance our programming by being more gender, age and culturally sensitive and modify and County of Hawaii Grant Application 2000 Page 3 of 10 • 4 County of Hawaii Grant Application 2000 • • target specific programs as such. We will encourage healthy lifestyles for families served. We will increase our prevention initiatives and staff knowledge in the areas of domestic violence and substance abuse and establish strong partnerships with treatment providers. 2) What specific objectives/action steps are planned for each goal? Specific objectives or activities and outputs for the Ka'u and Kohala Family Centers in 2000 include: A. The provision of 800 personal information and referral contacts at our centers. B. Coordination of 8 inter - agency networking strategic planning, and problem solving meetings for service providers. C. Housing, administrative and clinical support for the Healthy Start home visiting staff, the Child Development Program, and Youth Outreach. 11 Sponsorship of community-wide events to encourage family strengthening for 300 residents. E. Provision of a toy lending library and parent education classes and support activities to 50 families in each location. F. Provision of technical assistance and grant writing services for 2 new community initiatives. G. Dispense special funds received through the Kitaro Watanabe and Teresa Hughes grants for families in high -need (i.e., children with speech disabilities, non - insured medical needs, inadequate housing, etc.) H Provision of facilities to other service providers, for a minimum of 150 service hours per year for their activities and services. 3) What is the timeline (start and end dates) for each action step? Each of these activities is underway and on -going activities are provided by Family Support Services via the Ka'u and Kohala Family Centers. This grant will provide Family Support Services of West Hawaii the continued ability to provide such services to the communities by providing financial resources to cover staff and facility expenditures 4) What significant client- centered outcome(s) will the program achieve? heir`;pctu7 e tabi1d 185 %o ofpaients se " -knowledge of and:will tiitilize.'apprgpnate'irfetfio <� ved , 1 :1'z' 85% o pare ser will demonstrate their capacity "1 to nurture their children' Sa ='ti 1 385% of fanuties served will h a v e access to a home visitor the birth of their firs chi 1 14 85 ° / o f parents served w ill able to identify amis sour of support for par :1. of families served will experience no incidence offamily violence_ 14 2 95% of faniihes served will have no confirmed reports of child ab and neglect. _ ` 14 3 85% of faniiihes served with an rdentrtied substance abuse problem will , reteried and support treatrnem' = :, Page 4 of 10 E. Service Delivery: • • I) What methodology will be used in the proposed program's delivery ofservice(s)? A key element of Family Support Service's prevention strategy is our commitment to building participants' skills, not merely to address immediate problems. The goal of Family Center programs is to strengthen parents' coping and communication skills. We believe that building competence increases confidence and self - esteem, allowing parents to be more available and empathetic family members. The group instructional activities offered through our Family Centers — parenting classes, the nurturing programs, child development classes, and "Family Life Experience" (in which individuals begin to consciously plan a life course to meet their personal and family goals) - -are direct examples of this strategy of long -term capacity building. An educational approach is employed in all of our service delivery, tailored to the specific family situation and the individual learning styles of the participants. An example of service delivery follows: An overwhelmed father comes to the Family Center for help in obtaining resources to pay a utility bill. A staff member may choose to model a positive, problem - solving approach to this potential crisis. Staff would engage the parent in a process of brainstorming avenues for help and might make the first telephone inquiry in his presence. The father would be then be asked to initiate the next call with the staff member standing by for support. Lastly, this father might leave with a list of follow -up activities that he could do without direct supervision, but with the knowledge that a Family Center member was available for consultation. A person experiencing less stress at contact with the Family Center might just be provided with verbal consultation without any modeling interaction; someone with limited English skill would receive extensive training in how to contact agencies by telephone. These interactions would be structured by staff members to develop attitudes and behaviors participants can employ to produce successful outcomes in future problem - solving situations. F. Evaluation: I) What process will be used to evaluate the program and service(s) The Family Centers are under the direction of Licensed Social Worker. Our Associate Director is responsible for tracking the programmatic indicators. This will be done on a quarterly basis. In addition, all activities of the Family Centers are guided by our Community Advisory Committee - -made up of Ka'u and North Kohala residents, agency representatives, and program clients —which meets periodically to assess our programs, discuss community needs, and determine priorities for new Family Center initiatives. 2) How will this process measure the outcomes .specified in Item D, (1 - 4)? Data is tracked and input into our Management Information System on a monthly basis. G. Program Fees: I) Does your organization charge a membership fee for service participants? No membership fees are charged for service participants. 2) Does the proposed program charge participanns a fee for .sen'ice(s) provided by your organization? a) Describe or attach fee for service information. A $5.00 /6 month fee is charged for the Toy Lending Library and includes unlimited borrowing of materials. There is also a $25.00 fee for the Parenting Education Class, to cover class supplies. b) Describe how you will ensure that all interested participants will be included despite an inability to pay the entire fee? The Family Centers provide scholarships for those individuals unable to pay the above fees. County of Hawaii Grant Application 2000 Page 5 of 10 t a H. Viability: 1) What is your justification or rationale for the expenditure of public jimds for the proposed program? We know that research at the national level has demonstrated unequivocally that for each $1 spent on early intervention services, $7 is saved in later years by the reduced need for social, educational, and criminal justice services. We know that family support programs provide a healthy start for every preschool child, and are among the best methods of preventing crime (U.S. Department of Justice, Report dated February 1997) 2) What are your financial and programmatic plans to sustain the proposed program beyond the upcoming fiscal year? Funding has been a challenge from year to year since Family Support Services began to operate the Family Center in 1991. However, with their proven importance to their communities, we have always managed to keep the Family Centers open. Our Board of Directors commits all privately raised money to primary prevention initiatives. L Budget: attached ORGANIZATION /AGENCY INFORMATION A. Board of Directors • • 1) Has the organization's Board of Directors received formal training with in the past two fiscal years? Board Training in 1999: May Early Head Start Requirements July New Board Member Orientation November New Board Member Orientation Board training in 1998: November Basics of Estate Planning, Abe Lee CRATS, CRUITS, FLPS, Abe Lee National Philanthropy Day July Strategic Planning, Carla Lehn June Building an Endowment for the Future, Robert Sharpe, Jr February New Board Member Orientation, Farnsworth Group facilitation, Barbara Naki January Development of the Annual Plan, Carla Lehn For verification please see attached minutes. 1. What are the primary roles and responsibilities of your organization's Executive Director? a) Ensure that the mission and goals of Family Support Services of West Hawaii are upheld and carried out. b) Collaborate with the Board of Directors and staff in setting goals, objectives and services of FSSWH. c) Monitors program contracts, including goals and objectives, fiscal compliance, program reports, development and negotiations. d) Supervises Agency Directors, administrative and support staff. e) Responsible for the hiring, supervision, training, evaluation and discharge of all Agency personnel upon the recommendation of the immediate supervisor. f) Responsible for the development and implementation of all personnel policies and procedures. g) Ensures that the Agency complies with all Federal, State, and County laws with regard to personnel law, affirmative action, insurance requirements, and employee safety. h) Ensures that the Agency has adequate insurance for fire, liability, and vehicles. i) Coordinates Agency management team. In conjunction with management team develops, maintains, implements and revises all Agency management policies. j) Prepares and monitors all Agency budgets in conjunction with the Program Directors. County of Hawaii Grant Application 2000 Page 6 of 10 • • k) Responsible for program funding. Prepares grant proposals, Purchase of Service requests, and other fundraising activities in conjunction with the Program Directors. 1) Participates with the Board of Directors, and Development Director, in fundraising activities. m) Acts as staff to the Board of Directors. n) Represents the Agency at appropriate community meetings, legislative functions, and public events. o) Develops and monitors all interagency memorandums of agreement. p) Advocates for the children and families of West Hawaii. 3) What are the primary roles and responsibilities of your organization's Board of Directors? a) Determine the organization's mission and purpose. ' The Board is responsible for the review of the mission statement, at least biennially, to determine accuracy, adequacy and validity. This review shall be done in conjunction with staff volunteers, clients and the community. b) Select the Executive Director The Board is responsible for the recruitment and selection of the Executive Director. Prior to a search the Board shall review the agency's mission and purpose for accuracy, conduct an audit of the agency's major strengths and needs, establish specific priorities for the next period of executive leadership and articulate the particular skills, style and characteristics it seeks in a new executive. At a minimum, a statewide search shall be conducted. c) Support the Executive Director and Review his or her Performance The Board shall assign the responsibility for support and review of the Executive Director to the Executive Committee of the Board. d) Ensure Effective Organizational Planning The professional staff, i.e., Management Team, of the agency is responsible for conducting and coordinating the agency planning process with the review and approval of the Board of Directors. It is not necessary that volunteer members of the Board be authorities on programmatic, financial and managerial issues. e) Ensure Adequate Resources The provision of adequate resources is the Board's first and foremost responsibility. The Board must ensure this by: • Hiring an Executive Director with the capacity to write proposals for government grants and contracts; • Participating with the Executive Director in hiring a Development Director to work with the Board to conduct fund raising activities on behalf of the Agency; • Appointing a standing Development Committee; • Giving an annual gift; • Supporting all agency events. f) Manage Resources Effectively 1t is the responsibility of the Board to protect the accumulated assets of the Agency and ensure that current income is managed properly. To this end the Board will appoint a standing Finance Committee. The full Board must assist in the development of and approval of the annual budget, ensure an annual audit is conducted, and monitor monthly financial statements and investments. g) Determine and Monitor Programs and Services The Board is responsible to determine whether the current and proposed programs and services are consistent with the agency's mission and purpose. To this end the Board shall appoint standing Program Committee. The Program Committee shall monitor all contracts to ensure compliance with service objectives and outcomes, receive and review all quarterly reports and be responsible to report to the full Board, review all contractual agreements to ensure FSSWH's policies and operational procedures regarding confidentiality and professional conduct and practices are not violated by County of Hawaii Grant Application 2000 Page 7 of 10 s • • • complying with the terms of the contract and monitor the implementation and progress of FSSWFPs Continuous Quality Improvement Program. h) Enhance the Organizational Public Relations In order to enhance the standing of the Agency in the community the Board shall appoint a Nominating Committee to recruit Board members with the strengths and assets which will secure the on going competency of FSSWH. The Board serves as a link between the staff and the community at large. i) Serve as the Court of Last Appeal According to the Agency grievance procedure outlined in the personnel policies the Board of Directors must hear all grievances against the Executive Director. j) Assess its Own Performance Every two years the President of the Board should assist the Board in a process of reflection on its performance. B. Past Performance 1. How effective has your organization been in achieving program goals in the past two fiscal years? Include the following in formation: a. Quantitative data on numbers served: Program Rome Visiting: • Healthy Start 179 230 • Mother Infant Support Team 45 N/A • Comprehensive Partnerships for Families 127 130 • Home Instruction for Preschool Youngsters 49 42 • Parent Support Nursery 60 90 Community Outreach Family Centers • Ka'u 392 424 • Kohala 62 76 Youth Outreach • Ka'u and Kona 523 787 b. Qualitative data .showing nmmber and % of participants achieving measurable outcomes. 1999 Outcomes Community Outreach Outcomes • 67% of youth improved their school grades by .5 GPA • 89% of youth reported a 50% decrease in substance use • 92% of youth were able to identify a positive role model • 100% of homeless youth were no longer homeless 1999 1998 Comprehensive Outcomes • 91.1% of families who completed their treatment plan had no new report of child abuse or neglect. • The largest improvement area was noted in increased problem solving skills. Healthy Start Outcomes • 100% of families completing the program had reduced risk factors to below "at risk: levels County of Hawaii Grant Application 2000 Page 8 of 10 C. Financial D. Monitoring • • • 96% of all families had an identified medical provider • 92% of all children were fully immunized by age two • 98.5% of families enrolled for at least 12 months had no confirmed reports of child abuse and neglect. Early Childhood Education Outcomes • 100% of EHS and 90% PSN children had an identified medical provider • 90% of EHS and 95% PSN children were up to date on immunizations • 100% of Home Instruction Program parents felt their child's academic skills improved • 90% of the Home Instruction Program parents completed the 30 week curriculum thus demonstrating parent involvement • 100% of parents involved with the Home lnstruction Program felt it improved their relationship with their child /) Have your organization's current program operations remained the same as last year? What major program or financial changes will be incurred next year? The only new program this year was the awarding of a federal grant for Early Head Start. This program will serve 27 pregnant and parenting teens and their children with home visiting. 2) That is the status or your organization's major contracts or agreements for the coming year? All state contracts, Healthy Start, Youth Services, Comprehensive, and Infant Development (Nursery) all remain in effect. Federal contracts, Early Head Start, Home Instruction for Preschool Youngsters (HIPPY) all remain in effect. 3) How does the proposed program fit into your organization's long -range financial plan? Family Center activities receive no public funding other than what is received from the County. All other funding has to be raised. The Ka'u and Kohala Family Centers cost approximately $50,000 a piece. This entire budget of $200,000 is raised through private donations, foundation, United Way and County grants. The Board of Director's belief in the importance of community based primary prevention services is the impetus behind the hiring of the Development Director and Fund Development plan of the Board of Directors. The long -range goal of the Board is to establish an endowment, which would substantially fund our primary prevention activities. 1. During the past two fiscal years. what financial monitoring and or administrative monitoring has your organization received from any and all finding sources? In April of 1998 Family Support Services was awarded a four -year full accreditation by the Council on Accreditation of Services for Families and Children and Healthy Families America. Judith Hines, President (212) 797 -3000 Annual Fiscal Audit John Carbonaro (808) 572-2978 Department of Health Healthy Start Gladys Wong (808) 453-6020 County of Hawaii Grant Application 2000 Page 9 of 10 • • • Parent Support Nursery Sue Brown (808) 957-0066 Fiscal Gordon Takake (808) 733 -8365 Department of Human Services Comprehensive Marie Kunimura (808) 586-5693 Office of Youth Services Olani Decker (808) 973 -1022 E. Alcohol, Tobacco and Drug Free Workplace Policies 1. How does your organization address alcohol, tobacco, and other drug prevention information dissemination as pan of your workplace and or program environment? Please see the attached policies that are disseminated to all staff at the time of hire. County of Hawaii Grant Application 2000 Page 10 of 10 a Contribution' of Services by Agency Family Support Services of W. HI. 75 -5759 Kuakini Highway Kailua -Kona, HI 96740 (808) 329 -7773 Maternal and Child Support Services Hawaii State Dept. of Health 46 Keawe Street Hilo, HI 96720 (808) 974 -4291 Kona Family Center 75 -5759 Kuakini Highway Kailua -Kona, 1 96740 (808) 329 -7773 Pulama I Na Keiki of Alu Like 74 -5615 Luhia Street, D -1 Kailua -Kona, HI 96740 (808) 329 -4801 Public Health Nursing P.O. Box 228 Kealakekua, Ht 96750 (808) 322 -9330 Kona Infant and Toddler Development Program P.O. Box 228 Kealakekua, HI 96750 (808)322 -0033 Big Island Substance Abuse Coun P.O. Box 2073 Kailua -Kona, Hl 96740 (808) 334 -0266 FAMILY SUPPORT SERVICES OF WEST HAWAII COLLABORATIVE ARRANGEMENTS 1998 -1999 JoAnn Bishop Freed Early Childhood Education Dir. Ms Sandy Toyama Director Jan Carmen, RN 322 -0033 Jan Marrack Coordinator Charlene Takata District Coordinator Debbie Wiley District Supervisor Ms. Claire Suzuki Director Pat Mitchell Baby SAFE Counselor Hospital -based family assessment, Early Head Start, Healthy Start, child development consultation, training and technical assistance Prenatal nursing and social work assessment and support Referral services through computerized data -base, toy - lending library, funds for special needs, community -wide events ParenUlnfant Education Program for Hawaiian parents Nursing support, health education, immunization and health care for indigent families Evaluation for children with special needs, therapeutic intervention, infanUtoddler groups Baby S A F.E Program, adolescent substance abuse Treatment Section C: Collaboration /Coordination Family assessment, home visiting, transportation, parent support groups, staff training, summer enrichment activities Medical insurance, prenatal care - appoiniments, prenatal education Post- partum follow -up and family planning Infarct car seals, parenting classes, special medical arid dental needs, referrals for material goods, services Home visiting, parent support groups, culturally -based parenting classes Horne visits, health education classes, follow -up related to medical issues, Spanish language translation Child development evaluations for referrals, special needs therapy in "least restrictive environment" Substance abuse education, outreach and treatment, support group activities Child Care Connection Dept. of Human Services Kristie Browne Child Care Center licensing, training and Financial support for child care, parent 75 -5586 Ololi Road, Suite 2004 Social Worker technical assistance referrals, child care training in child care choices, UT Center Kailua -Kona, HI 96740 programs quality assurance (808) 327 -4755 Workforce Development Div. Dept. of Labor & Ind. Rel. Laurie Sasaki Career Development, Welfare To Work Job placement services, career 74 -5565 Luhia Street, C -4 Kailua -Kona, HI 96740 Kona Office Manager Programs development consultation, job skills training, transition from school to work (808) 327 -4770 Child and Family Services P.O. Box 1808 Michelle Bescos Sexuality Education, Alternatives To Classroom -based sexuality education, non - Keatakekua, H1 96750 (808) 323 -2664 Community Educator Violence violent relationship counseling, group education UHHito, West Hawaii Campus Talent Search P.O. Box Paulette Kam West Hawaii Coordinator Post - Secondary school readiness, support Introduction to University system, field trips, college and career counseling for students Kealakekua, H1 96750 (808) 322 -6068 Queen Liliuokalani Child. Cent. P.O. Box 2819 Gail Sousa -Save Social Work for Hawaiian orphans, Counseling, educational activities, Kailua -Kona, HI 96740 Director Community Development Projects leadership development, mentoring (808) 329 -7336 Kailua -Kona Public Library 75 -138 Hualalai Road Denise Jacobson Kailua -Kona, HI 96740 Children's Librarian Family Literacy Activities Library cards, Story hours (808) 327 -4327 Hui Malama Ola Na 'Oiwi P.O. Box Captain Cook, HI 96752 Jane Kunitomo, RN Program Director Hawaiian Health Services, Promotion Transportation to health care appointrnents, health education (808) 323 -3618 Department of Parks and Recreation County of Hawaii Arlene Miyaki Youth Recreation Programs Atter school and summer enrichrnent 25 Aupuni Street (Room 210) Recreation Administrator progra for teen parents Hilo, HI (808) 961 -8311 Women and Infant Clinic P.O. Box 228 Barbara Goldman Nutritional assessments and counseling, Nutritional supplement coupons, health Kealakekua, HI 96750 (808) 322 -0033 West Hawaii Coordinator health assessments and referrals screening for students and infants on campus s Corporation Counsel P.O. Box 1748 Margaret Masunaga Child support enforcement, adoption Paternity establishment, adoption Kealakekua, HI 96750 Deputy Corp. Counsel counseling, child support counseling (808) 324 -7117 Healthy Mothers/Healthy Babies Coalition 1413 S. King Street, Suite 209 Rose Schiff Funding for coordination activities, Support for coordination, prevention Honolulu, HI 96814 (808) 951 -5805 Executive Director 'Community Teams in Action' program activities, materials, public awareness materials and research Child Protective Services P.O. Box 230 Captain Cook, HI 96704 Jessie Rosenbloom District Administrator Child protection, assessment, foster care Foster care placement, protection, counseling, social work services (808) 3234577 Dept. of the Judiciary Kona Family Court Judge Cox Family Court Probationary support services, anger 77 -6399 Nalani Road Kailua -Kona, HI 96740 Family Court Judge Probation Services Alternatives To Violence management classes, (808) 329 -7377 • s • • • FAMILY SUPPORT SERVICES OF WEST HAWAII 75 -5759 KUAKINI HWY., SUITE 203 KAILUA -KONA, HI 96740 MINUTES OF BOARD OF DIRECTORS MEETING MAY 25, 1999 Board Members Present: Bob Laird, Dale Ross, Betty Dunford, Gordon Fujino, Terry Fujioka, Mary Katayama, Scott Craven, Betsy Cole, Jimmy Trask, Dianne Simmons, Cynnie Salley, JoAnn Sasaki Board Members Absent/Excused: Betsy Strance, Keola Childs Staff Present. JoAnn Farnsworth, Franco Acquaro, JoAnn Freed, Bert Earle Advisory Board Members Present: Marni Herkes of Kona - Kohala Chamber of Commerce 1. The meeting was called to order by President Laird at 5:16 p.m. 2. Betsy Cole moved and Scott Craven seconded to approve the minutes of the meeting of March 23, 1999 as presented. Motion carried. 3. Committee Reports A. Executive 1. Update on the ED Search -8 resumes received. June 4 is deadline to receive resumes. 2. Board reviewed and discussed the Development Position Review Report as presented to the Executive Committee. Executive Committee recommended and the Board accepted that the position be retained. B. Finance 1 Gordon Fujino reported that our current auditor, John Carbonaro, bid $7700 to perform the audit of 1998/99. Bid reflects a $100 increase over last year's cost. Finance Committee recommended the Board accept the bid. Betsy Cole moved that the audit bid be accepted. Betty Dunford seconded and motion passed unanimously. 2. JoAnn Farnsworth presented information regarding RFP results for FY 2000. C Development Section A: Board of Directors 1. Dale Ross presented the Development Committee Report as published. Thank you to Keola Childs and Bob Laird for their viewpoint articles, Cynnie Salley for her public speaking, Jimmy Trask for his work on the Golf Tournament. 2. Dale Ross also reported that FSSWH would be the recipient of a $10,000 grant from the Ross Foundation. 3. Cynnie Salley reported that the Development Committee visited the Nobriga Barn to determine its appropriateness for the Fall Barn Event A tent will be erected to accommodate 250 people. Development Committee requested authority to increase ticket price from $50 if necessary. Conditionally approved after review of event budget Welcome and Introductions Fk l6UPPORT SERVICES OF WEST HA( MINUTES OF BOARD MEETING PLANNING RETREAT January 17, 1998 PRESENT: Bob Laird, Dale Ross, Gordon Fujino, Terry Fujioka, Betsy Strance, Joann Sasaki, Mary Katayama, Keola Childs, Reggie Morimoto, Marsha Tamblyn. ADVISORS: John Ray, Cynthia Salley STAFF: Joann Farnsworth, Joann Freed, Franco Acquaro, Roberto D'Amico, and Barbara Bush FACILITATOR: Carla Lehn The goal of this meeting was to develop an annual work plan for the Board and its committees, which would be consistent with ongoing Board responsibilities, as well as with the 1997/98 Annual Plan of the Executive Director. II. The Executive Director reviewed the 1997/98 Annual Plan. This was followed by a question and answer period. There was one change suggested for the Executive Director's plan. Where stated "...to strengthen the collaboration with Child Protective Services..." the Board would like to clarify what the relationship with Child Protective Services should be. III. The Board brainstormed how they could help with the establishment of its annual work plan and then prioritized the items they felt were most important for them to work on this year. The Board's priorities were: a. To assist with funding replacement for the anticipated loss of $200,000 in Queen Emma funds and $100,000 for early prevention (Family Centers). (9 votes) b. To be an active participant and supporter of agency events and activities. (8 votes)) 1. phone tree 2. fax tree 3 calendar of activities 4. assignments 5 Board give input into activities that might be useful c. Be actively involved in state, county and legislative advocacy on behalf of the agency (8 votes) 1 In order to do this the Board determined they would need to be prepared. The structure of how this would be accomplished and their responsibility in it needs further definition. 2 Overall Board briefing on February 28, 1998 from 9am —12 pm focusing on agency programs and outcomes. d. The Board would become well known in the community as advocates for children. (7 votes) e The Board members would become familiarized with agency programs, recipients of programs, and the outcomes of the programs. (7 votes) M 1. COMMITTEE NAME ONGOING ACTIVITY NEEDED ACTIVITY Executive Responsible for the review of the Executive Director and for resolving any grievances against the Executive Director Nominating Assess the performance of the Board. Hold a workshop on Board development. Finance Responsible for effective management of agency resources. Determine the budget shortfall and what monies need to be raised. Program Determine and monitor programs and services. Resolve the CPS issue /question. Educate the Board about this issue at the April or May Board meeting. Development Ensure adequate resources. Public relations. Develop strategies to meet deficit identified by Finance Committee. • f. To resolve issLS ated to the CPS collaboration. (7 vote g Establishment of a Finance Committee. (6 votes) IV. Specific Committee Assignments Executive Director — ensure strategic planning process involves the whole Board. V. Structure to Accomplish Work Plan Assign to committees. VI. Individual Assessment of Commitments Individual sheets attached and made a part of these minutes. VII. Next Steps a Board briefing on 2/28 focusing on giving Board members knowledge of program activities and outcomes. b. Assignment of CPS question to Program Committee to make report back to full Board by May. c. Requested moving forward the strategic planning process to begin in May or June, rather than in the fall. Respectfully submitted, Terry Ann Fujioka, Secretary JYFTTAF -slw A United Way Agency Family S,. rt Services of West Ha / 75 -5759 Kua... wy, #203 Kailua -Kona, Hawaii196740 Telephone: (808) 326 -7778 • Facsimile: (808) 326 -4063 Board of Directors Training Agenda 2/28/98 Time: 9:00 -12:00 Place: FSSWH Village Professional Plaza The following staff are required to attend: Roberto D'Amico JoAnn Freed Franco Acquaro Optional attendance: Barbara Bush Jan Marrack Shelly Zebeedee Haunani Gibson Randy Holland The following format has been requested by the Board for each program: 1. Inputs a. staffing b. budget c. target population d. goals 2. Activities 3. Outcomes 4. Future plans for expansion, contraction etc. They would like overheads and handouts I. The Family Centers/ Parent Center II. Child Development/Parent Support Nursery III. Early Childhood Education /HIPPY IV. Healthy Start V. Youth Outreach VI. Comprehensive Partnership Clinical Director Early Childhood Director Community Outreach Director Franco Freed Freed D'Amico Franco D'Amico We will allow 10 minutes for questions and discussion after each presentation. 20mins 20mins 20mins 20mins 20mins 20mins • • FAMILY SUPPORT SERVICES OF WEST HAWAII BOARD OF DIRECTORS TRAINING FEBRUARY 28, 1998 PRESENT: Keola Childs, Betty Dunford, Gordon Fujino, Terry Ann Fujioka, Mary Katayama, Bob Laird, Dale Ross, JoAnn Sasaki, Betsy Strance, Marsha Tamblyn Each FSSWH program was reviewed by Program Directors. 1. The Family Centers /Parent Center 2. Child Development/Parent Support Nursery 3. Early Childhood Education/HIPPY 4. Healthy Start 5. Youth Outreach 6. Comprehensive Partnership for Families Each presentation included staffing, budget, target populations, goals, activities, outcomes and future plans for expansion, contraction, etc. Handouts were distributed. F •5 SERVICES OF WEST HA. I � • BOARD PLANNING RETREAT BOARD MEMBERS PRESENT: Bob Laird, Dale Ross, Terry Fujioka, Gordon Fujino, Keola Childs, Betsy Cole, Betty Dunford, Mary Katayama, JoAnn Sasaki, Dianne Simmons, and Betsy Strance. STAFF PRESENT: Jo Famsworth, Franco Acquaro, JoAnn Freed, Barbara Bush, Debra Barra. FACILITATOR: Carla Lehn Introduction JoAnn Farnsworth The mission of FSSWH is to support families and communities provide love and care for our children. Key services, activities, how II. Issues /Questions JULY 18, 1998 Provide — generalist or specialist /Services to familie in crisis Supervised vi in -home crisis counseling non - voluntary / family counseling, 1 parenting services to families and children at risk / 'eligibility requirements / services targeted to address identified risk factors other referral home visiting, child development, respite, family literacy Pnmary Prevention Activities no eligibility requirements nformation + referral, life skills classes, youth activities, community and economic development, childcare self- referred COMMENT: Model no longer appropriate because top two sections are for services non - voluntary not type of service family needs. The following comments are from discussion of pyramid and FSSWH services: Self- referred families don't currently have access to full spectrum of services because funding is tied to those referred. How.heavily do we want to be in the top of the pyramid? (non - voluntary services) What does it mean to be community- based? The line between protection and prevention if protection, it can't be prevention? –When the legal system kicks in, it changes the way we work. "Treatment driven by non - clinical "cookie cutter" rather than real treatment Systems change – what is our role? Pilot project – can we do something different here? Partnership w /CPS and treating families differently... Ownership — clash of visio partners - can we stay involved in co ions that don't support our approach? s (perception /reput,....,n /issues) Collaboration comes with some loss of control. Community perception/image may be eroded by this mature collaboration approach, and eventually funding. Corporate persona is critical to reach those we want to reach. Puts us at risk. Publicizing it — were hiding it now. We haven't clearly said to the community why and how we are doing it. And, what about those who won't read the PR. Are we still the nurturer or is there a negative perspective? Are we an advocate for the family or the child — or are they a unit? Goal is to ensure child in most nurturing unit. Whether birth family or not. Limited resources are already currently affected — can we do both? (Pays for itself financially (including 25% overhead) but other costs, i.e., staff Guardian ad litem —grateful for difference — more forethought can be given to the direction of the case. Collaborators must see themselves as supporting each other. Even if paying for itself now, can image impact also impact funding? Could it also have a positive image input? Making the difference will take longer than we thought. Other agencies respect us for doing this because no one else was ready/willing. As for families, we are the one bright spot. tart before the horse" — war of systems — once system change is accepted, the treatment issues can then be addressed. "Thank God, we thought you were them." There is some dissatisfaction — some perceive us as the bad guy. If we weren't there, they'd still be dissatisfied but blaming someone else. 111. What does it mean to be "community- based ?" Where we've gone has been because a community asked us to. Can we do it all? Or, should we focus on what we do well. Is there an alternative to being over - extended? Could we help another organization do it? (Kealakehe School is a great example of this idea — we don't get any credit for it, but it works) "Founding Concept" — Bridge House, too. Unfortunately, funders don't want this anymore — community capacity- building. Who do we serve? 0 -1 — birth -death - in- between? Teens are in the families we serve. Youth Activities — do ours need to be more focused on the family they're in rather than the teen (i.e., strength- training classes — original intent was doing this as an extension of Healthy Start Model — funder only willing to fund this stuff, not the more expensive stuff). Very successful tutoring program came out of this. Could we have engaged them without the strength- training? Relationship -based Service — If they learn to read better they act better. DO IT a 4 - TNERSHIP FOUNDkCD SPIN OFF Grants help to shape services and age groups and they want big numbers. All services must have a family -child link. (broad definition of family) Meet Community Needs but not all by ourselves — do it/partnerships /capacity building can be effective way to deliver. Quality — we want it done right (does that mean it has to be done by us ?) Or, if it's a family, it's ours. TRIAGE REFERRAL PROVIDER TRIAGE Quality Service Client Needs *FUND IT "FOUND" IT CAPACITY BUILDING PARTNER TO GET IT DONE Raise /endow resources to fund what's needed and not "fundable" IV FSSWHVALUES — DISCUSSION Community — as a resource that can'be utilized in partnership to help meet client needs. providing the services ourselves referring for it when it exists (based on values) creating a partnership to provide it (based on our values) "Founding" a program to provide it based on our values and "spinning it off" — community capacity building. Societal Economic System Change Advocacy We have some responsibility to the community itself — not just the individuals referred to us. We work to the best of our ability through providers. Raise resources to meet needs. Programs not driven by funding Ability to build effective relationships Services build on family strengths Support for parents' desire for healthy /safe environment. Encouragement for families to, meet today's challenge. Respect for cultural heritage in service delivery Prevention keeps families from expensive choice situations. Funding follows program — Program doesn't follow funding. 0. V. From a Pyramid to a—ircle Services to Families Direct Services Publicize Our Values Don't lose community perception/image of who we are capacity building social change advocacy --• MISSION . .."-- / \ ' \ i 1 i t'. .., PARENT CHILD 0-20 / Publicize why we did this. PROVIDER - COMMUNITY FAMILY COMMUNITY AT LARGE •••••„, •. Is this CPS project? Services to Community Are non-voluntary families being served as well or better now than before?, Not are families being served as well as rest of FSSWH families. . VI. ' NEXT STEPS IN PL....NING PROCESS Next Board Meeting is August 11, 1998. Hold a 3 -hour meeting on 9/15/98 and another in November. GOALS for next 4 years Board and Staff by September 15, 1998 (Executive Committee drafts outline in advance) Compile service data — information needs to be to board by September 15, 1998. (Service data — definition w /examples of community capacity building) WORKPLAN to achieve goals developed by staff by November 10 Board Meeting. VALUES DECISIONS Board and staff by September 15, 1998. FINAL PLAN COMPLETION — December VII. Terry Fujioka and Betsy Strance gave a presentation about the role of the board members in the Early Head Start program. 1 1 tpersonneVnewarient- 9/9/98 rev FAMILY SUPPORT SERVICES OF WEST HAWAII NEW BOARD OF DIRECTORS AND NEW STAFF ORIENTATION SEPTEMBER 10, 1998 I. ORGANIZATIONAL HISTORY II. MISSION STATEMENT A. ORGANIZATIONAL BELIEFS AND PRINCIPLES III. THEORETICAL PROGRAM DESIGN IV. ORGANIZATIONAL STRUCTURE A. ROLE OF THE BOARD B. ROLE OF COMMUNITY ADVISORY COUNCILS C. ROLE OF MANAGEMENT TEAM D. ORGANIZATIONAL CHART V. MAJOR INITIATIVES FOR THE COMING YEAR VI. PROGRAM DESCRIPTIONS ATTACHMENTS: 1. Statement of Organizational History 2. Mission Statement 3. FSSWH Pyramid 4. Policy Statements: C. Role of the Board of Directors C. Role of the Community Advisory Councils C. Role of the Management Team Organizational Chart C. Program Summaries • FAMILY SUPPORT SERVICES OF WEST HAWAII NEW BOARD OF DIRECTORS ORIENTATION SEPTEMBER 10, 1998 BOARD MEMBERS IN ATTENDANCE: Scott Craven, John Ray, Jimmy Trask JoAnn Farnsworth, Executive Director of FSSWH, reviewed the organizational history and structure, including board of director roles and responsibilities. Major initiatives and program descriptions were reviewed. POLICY: A United Way Agency Family Suppoxrvices of West Hawaii 75 -5759 Kuakii ..iwy. Ste 203 Kailua -Kona HI 96740 Family Support Services of West Hawaii Policy: ALCOHOL /DRUG CONSUMPTION Date Adopted: 8 1 9 Approved by: L1 /LVIS(�� xecutive Director ALCOHOL /DRUG CONSUMPTION Section E:'Alcohol, Tobacco & Drug Free workplace It is the policy of Family Support Services of West Hawaii that alcoholic beverages and illegal drugs not be consumed in the offices or at agency "work" functions. In addition no employee shall be intoxicated during the performance of work duties. CLARIFICATION; 1. Alcoholic beverage or illegal drug consumption will not be allowed at functions attended'in lieu of regular work days or at mandatory work related functions (i.e. fun day). 2. Alcoholic beverage or illegal drug consumption will not be allowed during regular working hours at work related retreats or seminars (i.e.Healthy start retreat). 3. Alcoholic beverage or illegal drug consumption is not allowed at any time at any of the offices or nursery sites. 4. Alcoholic beverages may be allowed at "Parties" that are specifically not mandatory work time upon approval by the Executive Director (i.e. Christmas party). Employees who consume alcoholic beverages at such a party shall have made arrangements for a non - drinking "designated driver" to assure that no one drives intoxicated.. 5. Employees are expected to maintain sobriety the performance of their regular work /agency duties. 6. Failure to comply with any of the above policy clarifications shall be considered a direct violation of Personnel Policy and may result in termination. (See Section VI. Termination of Employment, #2b). POSITION TITLE.; ` ; j =, r `'b.;' -:` _ , ' PRECEDING FISCAL' YEAR':`., ": " °. , r;'. ,;,' FISCAL YEAR 2000- 2001 ': Item # Employee- ::.;:' . % (Last;Nanie,;First) .i)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 ' : 'GrantRequest Oiily r :, • Projected Expenditures ... 1 Title: Family Center Staff Ka'u P''" ; F/T P/T F/T P/T P/T Name: Teresa Alderdyce $ ' $24,150 $12.075 $24,150 $12,075 $12.075 . Title Family Center Staff Kohala P . P/T P/T P1' P/T P/T Name: Cory Causey $ $8,320 $8,320 $8.320 $8.320 $8.320. Title: Comm Outreach Director P: . "' F/T P/T P/T Pry P/T Nance. Grayson Hashida $. - $38,000 $3.800 $3,800 $3,800 $3.800 Title: Name: $' Title. P Name: $ `' Title' P Nance: Title: Name: $ ,. TOTAL POSITI ; . , . P: _ 58 3 58 3 3 ` TOTAL•SALARIE$: (to;be reflected.iri Table.4 .: ; '. $ : 51 $24195 $1,464,427 524,195 $24,195 AGENCY /ORGANIZATION• Family Support Services of West Hawaii PROJECT NAME. Primary Prevention/Family Centers BUDGET TABLE 1 DETAILS OF PERSONN SERVICES All admiu strative and Direct Program Salaries must he included. (Please exclude non- program positions) a) P= Indicate if whether employee is -- F/T =Full Time Employed (30 -40 hours per week) P/T= Part -Time Employed (20 or Tess hours per week) b) Salaries IONai :; ",.. WWII ° - ' ^PRECEDINGrFISCt1I.'YEAR i == :.;: ';' ". `.:':' "..'_. _ \FISCALyEAR•2000 -2001' . �Ite `r ;Employee- Eepefits/Payroll Taxes-,; Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 2000 -01 7°otal Program Budget FY 2000 -01 Grant Request'Only 2 ) roject °'.'" ' Expenditures'. 2. EMPLOYEE BENEFITS (TOTAL) 154,135 3,825 ; 154,135 ," 3,825 3,82 Health Insurance 100,873 2,800 . `" 100,873 2800 2,800 Dental Insurance 11,248 300 " ' 11,248 300 '' 300 ` * Other Benefits (Specify) Annuity 42,014 725 42,014 725 725 3. PAYROLL TAXES (TOTAL) 161,844 2,725 161,844 2,725 2,725 FICA 7.65% 112,334 . 1,850 112,334 - . "; 1,850 1,850 SUI (Unemployment Ins) 2 "05 % 29,344 485 ::. - -` = ' 29,344 485 485 Workers' Compensation 1 "15 % 11,219 240 11,219 240 240 TDI (Disability) 61 % 8,947 150 _ 8,947 150 150 TOTAL . ' ." `: : " (to be -renected:in Table 4) . " 315,979 6,550 315,979 6,550 6,550 AGENCY /ORGANIZATION. Family Support Services of West Hawaii PROJECT NAME: Primary Prevention/Family Centers TABLE 2 EMPLOYEE BENEFITS/PAYROLL TAXES * = MUST itemize as attachment(s). Applicable only to the "Grant Request Onl Projected Expenditures column. AGENCY /ORGANIZATION: Family Support Services of West Hawaii TABLE 3 DETAILS OF OTHER CURRENT EXPENSES PRECEDING :EISCAL'YEi PROJECT NAME: Primary Prevention/Family Centers iESCRIATION;.., '` 1 PROFESSIONAL FEES (TOTAL) Legal Acco unting/Bo okke ep ing Audit Fces _Administrative.Eees. _ _ °/o Other SUPPLIES (TOTAL) Office Program Consumable TELEPHONE POSTAGE & FREIGHT OCCUPANCY (TOTAL) Rent Utilities Janitorial Repairs and Maintenance EQUIPMENT (TOTAL) Purchase Rental Repairs and Maintenance Total Agency Budget FY 99 -00 850 8,300 - 0- 29,138 34,997 97,682 19,085 - 0- - 0- 10,000 27,168 5,280 9,150 64,135 27,507 6,059 116,767 42,448 Total Program Budget FY 99 -00 - 0- 500 - 0- 1,000 1,000 - 0- 8,000 1,500 - 0- 2,400 600 500 2,000 2,000 500 9,500 3,000 FISCAL' YEAR 2000 - 2001 Total Agencv Budget FY 2000 -01 850 8,300 -0- 29,138 34,997 -0- 80,000 17,500 -0- 10,000 12,000 6,000 9,150 64,135 27,507 6,059 116,767 42,448 Total Program Budget FY 2000 -01 500 -0- 1,000 1,000 -0- 8,000 1,500 -0- -0- -0- 2,400 600 500 2,000 2,000 500 9,500 3,000 Grant'Regtith'Only. _ Projected . ,.. Expenditures 500 1,000 1,000 8,000 1,500 2,400 600 500 2,000 2,000 500 9,500 3,000 * = MUST itemize as attachment(s). Applicable only to the "Grant Re.uest Onl Pro ected Expenditure" column • AGENCY/ORGANIZATION: Family Support Services of West Hawaii PROJECT NAME: Primary Prevention/Family Centers TABLE 3 (Continued) DETAILS OF OTHER CURRENT EXPENSES (OPERATING COSTS) Item c; 7 8 9. 10. 11 12. 13. *14. *15. ; E INSURANCE (TOTAL) General Liability Fire Auto NDOA (Board Insurance) PRINTING PUBLICATION & SUBSCRIPTIONS TRAVEL (TOTAL) Air Fare Per Diem Auto Rental AUTO MILEAGE REIMBURSEMENT AUTO GASOLINE PURCHASES MEMBERSHIP DUES STAFF TRAINING OTHER Outside Services Annual Meeting Board Development Unit(' Raising Staff Appreciation Client Assistance Fragrant Enhancement TOTAD(to licyeffected in Taltle5) 51 ' e . :51 1. RECEDING,E1,8eAEVE • Total Agency Budget FY 99-00 10,000 775 7.700 1,300 • r, " r 16,572 5,966 -0- 19,775 4.683 -0- 22,538 52,859 -0- 4,600 26,129 58,504 1,600 1,800 14,500 1,500 4,300 9,127 488,181 Total Program Budget FY 99-00 1.000 -o- -o- -o- -o- -o- -o- 5 " • 1,000 255 -o- -o- 500 -o- -o- -o- 25,000 -o- 44,255 FISCAL YEAR 2000-2001 ' Total Agency Budget FY 2000-01 10,000 775 7,700 1,300 16,572 5,966 -0- 1 19,775 4,683 -o- 22,538 52,859 -o- 4,600 26.129 58,504 1.600 1,800 14.300 1,500 4,300 9,127 488,181 Total Program Budget FY 2000-01 1,000 -0- -o- -o- -o- _o_ -o- 1,000 255 -0- -0- 500 -0- -0- -0- 25,000 -0- -0- -0- 44,255 " . Grant Request Only: 1 Protected Expenclaunts 5.1 1,000 -o- -o- -o- -o- -o- -0- 7, 7 1.000 255 -0- -o- 500 -0- -0- .0. -0- -0- -o- -o- 19,255 *= MUST itemize as attachment(s). Applicable only to the "Grant Request Only Projected Expenditure" column .01 . t'n .. i42^ ' 'f,.:. osifioris :art....,�Jz,,'''� „f;'�,:�.�,;` ..��. ,': '' ^ ^" .. n <.. ..at•, ✓a C- :':':: ��� '' k.'s a p ;;'iix +,. ,. „� < �, . -, -^'ra f,'. -�, ", •''? h`'e��:_ ,. e?n= ,6Y•'��d -. r <.^t:§:, °. c,, x >o. > °a,- �.: - ..,rc .. 1 q - ...ai, - r S a ut .4°3,= ::: � .:;�- rf�KEGD G`FIS >XE f.,�:�Yt.w�,” .. _.. A'Ra ";g.`�; :. `� �•fi; 1f «� `; "P. �, . .e .a,..FISG =00� O,n �M1.,� AI;1'EAR2tl 2O..1,a � v Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget _000 -01 FY 2 Total Program Budget FY 2000 -01 s, l.,:�.:'.� ✓e �i t`YFeaX -< ',OraiittRe '..✓ } ' Unlyb <. . , (Table 1) TOTAL POSITION COUNT (P) 58 3 58 3 3 (Table 1) TOTAL SALARIES ($) 1,464,427 24,195 1,464,427 24,195 24,195 (Table 2) EMPLOYEE BENEFITS/PAYROLL TAXES 315,979 6,550 315,979 6,550 6,550 TA, L Y ERSO ff U C OSTS :;'' 1,780,406 30,745 1,780,406 30745 30,745 TAL"" NUMBER {OEPOSITIONS; °.;, -. -' 58 3 58 3 3 •r:,��m z , v n •Y L -- : . ..mi 'e xpenses.£. .�.�; -• 2 #Yak^,'3.39�44 "'.)w s 1S . - tt -'" •° = �-:., t >.� ": n „' ' "" `' -z '�R'=i "" ".,.5 ^ .' - .'... §�:�: •: ^,' .... ... ...: .:' "� .K�.t .�N ' i'tRyzn ".. a` - $ - arF� PREC;r D IN C`r.tBOk."f�YE ^siF f .. .x •i��SS.:Y.�.¢a �: u.'SvL.. + ' 'Y,'r'.,R d'4'.. K.': '.aL.: mn .,... .. . iM?' -, }. .. . 2000 - ✓ �, �t:l Y•i, S'�,:,'�ai.e{„ :2 a i ( M£" v... ...:Nbhr4. R•... ^.'Yt.. ..}i::s: ' , ; - 5�. ' .... v. - �- ib '` - ySFiSCAt:1'EAR20 ... ' `.: 'FT .`` ;S. `f" F:- Total Agency Budget g Y g FY 99 -00 Total Program Budget 8 g FY 99 -00 Total Agency Budget g Y g FY 2000 -01 Total Program Budget g g FY 2000 -01�'B Y � Gra it t Recjiiest Oi{lY (Table 4) TOTAL PERSONNEL SERVICES 1,780,406 30,745 1,780,406 30.745 30,745 (Table 3) TOTAL OF OTHER CURRENT EXPENSES 488,181 44,255 488,181 44,255 19,255 , r; 'Ca'k';�"" ^.`: ' „i' 2268,587 75,000 2265587 75,000 50,000 AGENCY /ORGANIZATION Family Support Services of West Hawaii PROJECT NAME: Family Support Services of West Hawaii 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 AGENCY /ORGANIZATION: Family Support Services of West Hawaii PROJECT NAME' Primary Prevention/Family Centers TABLE 6 Sununary of Income County of Hawaii State of Hawaii Federal Funds Private Foundations s4 United Way Funds Admissions Donations Fundraising Pay Phone Vending Machines Service/Program Fees Third -party reimbursement(s) Tuition Others (Please list) Interest REVENU RECEDINGrEISCAL YEAR1999=0 Total Agency Amount 44,885 1,416,729 510,560 139,792 26,000 130,127 10,000 $2,278,093 Total Pt ()gram Amount 44,885 26,000 $75,000 FISCAL YEAR 2000 =QI;: Amount Requested 50,000 1,416,729 510,560 139,792 25,000 $2,142,081 Amount Protected 126,000 10,000 $136.000 t'e - Please list funding source on a separate sheet and indicate the amount requested _ - Must correspond w ith Table 5. TABLE 2 Item # 2 - Other Benefits (Specify) Annuity — The Agency makes a contribution to a Tax Deferred Annuity for eligible employees (employees must be employed for one year and work more than 500 hours per year). The contribution is budgeted at 3% of payroll. The Board of Directors decides the actual contribution at fiscal year end. TABLE 3 Item # 6 - Equipment Rental The Ka'u & Kohala Family Centers presently lease copy machines from Xerox for $100.00 per month. and /or repairs • • BUDGET ATTACHMENTS Equipment Repairs and Maintenance This is an allowance for unforeseeable expenses for Computer upgrades Item #15 - Outside Services We are asking for $25,000.00 from Hawaii Island United Way. We will use this money for a Parent Educator. TABLE 6 Private Foundations — Please list funding source and indicate the amount requested. Source Amount Geist Foundation Children's Trust Fund Samuel N. & Mary Castle Foundation Okumura Family Fund Family Literacy Fund Atherton Foundation Cook Foundation Ironman Foundation Ronald McDonald Foundation Mclnerny Foundation $ 45,167. $ 30,000. $ 14,625. $ 10,000. $ 10,000. $ 10,000. $ 5,000. $ 5,000. $ 5,000. $ 5,000. Total $139 792 Stephen K. Yamashiro Mayor QEountp of 3ataii DEPARTMENT OF FINANCE 25 Aupunt Street. Room 113 • Hddo, Hawaii 96720 -4252 (308) 961 -3234 • Fax (303) 961 -8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2000 - 01) FINANCIAL QUESTIONNAIRE Please include as an attachment an explanation for all "NO" answers to questions # 1 thru I I below: Yes No V-" 0 I. Has the agency operated continuously for the past three (3) years? 0 0 2. Has the agency operated with a positive cash flow for the past (3) years? Harry A Takahashi Director S. K. Schutte Deputy 0 3. Does your Board of Directors approve a detailed cash flow budget before the beginning of / each fiscal year? lid" 0 4. Do your Board meeting minutes show that quarterly financial statements are approved? V 0 5. Is your equity balance at least 201/4 of your Total Liability balance? ` 0 6. Is your Total Current Asset balance larger than your Total Current Liability balance? (V 0 7. Are bank reconciliations and accounting performed by someone other than the check signatory? (Y 0 / 8. Are you fully insured for the agency's vehicle(s) and building(s)? Vd' 9. is your Workers' Compensation at least 21/4 of payroll? (077 0 10. Are you current (not delinquent) on all payroll and payroll tax payments? `V 0 11. Is the agency free of any pending litigation, liens or judgments? 0 0 12. Within the past 12 months, has the agency applied for vendor or bank credit and was denied credit? If yes, please explain. As the grant applicant, / cert ibi that the agency has satisfactorily responded to each of the above questions and explained as needed. / hereby certify that this information is true and correct to the best of my knowledge, Agency: FAm ic_`/ S vINPoLoT SECV +Cat Op Warr J pt,lnt) Phone: 302.6 - 7178 Prepared by: k'k,2nW AeieSa.1-464o4 G! kk ` �c1,%& 1427/00 Print NamefTjtle / Signature i Date Certified by: D A on,ALA e j4.-0.4 (f 1 13 / /0V Print Name of Executive Director Signature / Date Question # 9. Is your Workers' Compensation at least 2% of payroll? Answer No. FINANCIAL QUESTIONNAIRE ATTACHMENT Explanation: We have worked with our Insurance Agent, researching and applying to different Insurance Companies, to get the best rate possible. We have effectively done this and lowered our Workers' Compensation premium to approximately 1% of payroll. • • FAMILY SUPPORT SERVICES OF WEST HAWAII (A Hawaii Non - Profit Corporation) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 1998 NOTE: AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 1999 WILL BE AVAILABLE ONLY AFTER APPROVAL BY THE BOARD OF DIRECTORS FANIILY SUPPORT SERVICES OF WEST HAWAII (A Hawaii Non - Profit Corporation) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 1998 A Professional Corporarion 1135 Makawao Avenue Suite 103308 Makawao, Hawaii 96768 (808) 5722978 'LIP • I• • • i • [' • 1: ILI • t • • : • • .1 It • • • Makawao, Hawaii August 5, 1998 Wihnaroz, id SigkiAlitimezigrralthyz 1 135 Makawao Avenue Suite 103 -308 Makawao, Hawaii 96768 (808) 572 -2978 STAT;;MFNTS AN10 5122 MENTAT aS To the Board of Directors of Family Support Services of West Hawaii Kailua -Kona, Hawaii 96740 We have audited the accompanying statement of financial position of Family Support Services of West Hawaii as of June 30, 1998, and the related statements of activities, functional expenses, changes in net assets and cash flows for the year then ended. These financial statements are the responsibility of the Organization's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Family Support Services of West Hawaii as of June 30, 1998, and the changes in its net assets and its cash flows for the year then ended in conformity with generally accepted accounting principles. In accordance with Government Auditing Standards, we have also issued our report dated August 5, 1998 on our consideration of the Organization's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grants Our audit was performed for the purpose of forming an opinion on the basic financial statements of Family Support Services of West Hawaii taken as a whole. The accompanying schedule of federal awards is presented for purposes of additional analysis as required by U. S. Office of Management and Budget Circular A -I33, Audits of States, Local Governments, and Non - Profit Organicatrons, and is not a required part of the basic financial statements Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated in all material respects, in relation to the basic financial statements taken as a whole. • • The following pages appear disorderly; however, they are a true reflection of the original on file in the Office of the County Clerk. CURRENT LIABILITIES Accounts Payable Annuity Payable (Note 5) Deferred Revenue (Note 4) Accrued Payroll and Taxes Total Current Liabilities NET ASSETS (Note 3) Unrestricted Net Assets Temporarily Restricted Net Assets Permanently Restricted Net Assets Total Net Assets FAMILY SUPPORT SERVICES OF WEST HAWAII Statement of Financial Position June 30, 1998 LIABILITIES AND NET ASSETS 524,178 19,551 16,035 33,471 93,235 191,534 46,306 35,717 273,557 TOTAL LIABILITIES AND NET ASSETS $366,792 The accompanying notes and Auditor's report are an integral part of these financial statements. Page 3 I LY SUPPORT SERVICES OF WEST•AII Statement of Functional Expenses For the Year Ended June 30, 1998 Program Supporting Services Services Fundraising Total EXPENSES CLASSIFICATIONS Wages 897,824 119,709 35,004 1,052,537 Outside Services ($100,000 for KCPC) 127,783 7,838 135,621 Payroll Taxes 88,302 11,652 2,496 102,450 Health Insurance and Benefits 78,417 10,500 3,405 92,322 Rent 50,486 17,500 67,986 • Mileage Reimbursement 42,398 1,399 43,797 Supplies 23,343 15,590 490 39,423 Project Expenses 37,156 37,156 Training and Conference (Travel Incl.) 31,846 259 32,105 Telephone 18,717 2,080 20,797 Depreciation 12,901 3,111 16,012 Utilities 11,726 4,064 15,790 Insurance 14,863 14,863 Other Expenses 3,686 2,925 5,889 12,500 Accreditation Fees 12,041 12,041 Bookkeeping 0 11,491 11,491 Equipment Rentals 0 10,520 10,520 Repairs and Maintenance 7,945 550 109 8,604 Postage, Printing and Advertising 7,860 472 8,332 Total Expeneses 1,467,294 217,530 49,523 1,734,347 The accompanying notes and Auditor's report are an integral part of these financial statements. Page 5 FAI1;UPPORT SERVICES OF WEST HA. Statement of Cash Plows For the Year Ended June 30, 1998 CASH FLOWS FROM OPERATING ACTIVITIES Cash Received from Government Agencies Cash Received from Nongovernmental Contracts, Grantors, Donors and Other Receipts Interest Received Cash Paid to Employees and Vendors $1,122,518 561,391 9,210 (1.701,652) Net Cash Used by Operating Activities (Note 8) (8,533) CASH FLOWS USED BY INVESTING ACTIVITIES 0 CASH FLOWS USED BY FINANCING ACTIVITIES 0 Net Decrease in Cash for the Year (8,533) CASH BALANCE, JUNE 30, 1997 247,703 CASH BALANCE, JUNE 30, 1998 $239,170 The accompanying notes and Auditor's report are an integral part of these financial statements. Page 7 Note 1. ORGANIZATION :- -. - .54 4 - t .q. •. Property and Equipment Cash and Cash Equivalents .1y Support Services of West Haw Notes to the Financial Statements June 30, 1998 Family Support Services of West Hawaii was incorporated in April, 1981 as a non -profit corporation under the laws of the State of Hawaii. The Agency's mission is to support families and communities in providing love and care for our children. In fulfilling this mission, the Agency operates programs that assist and support families with children. Funding for the programs is primarily through State of Hawaii contracts and various foundation grants. Family Support Services of West Hawaii operates facilities and programs in Kailua -Kona, Waimea, Hawi and Kau on the Big Island of Hawaii. Family Support Services of West Hawaii is exempt from Federal income taxes pursuant to Internal Revenue Code section *501 (c) (3), and exempt from State income taxes under Section 416 -19 and 416 -20 of the Hawaii Revised Statutes. Therefore, no provision for Federal or State income taxes is required for the financial statements. Note 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Family Support Services of West Hawaii uses the accrual method of accounting. Under this method of accounting, revenue is recognized when earned rather than when received and expenses are recognized when incurred rather than when paid. For contributions and donations, revenue is recognized when the gift is received. For State and County grants and contracts, revenue is recognized as the applicable requirements are fulfilled. Accounts Receivable represents revenue earned and not yet received. Property and equipment are stated at cost. Depreciation is computed on the straight -line basis over the estimated useful lives of the assets, which range from 3 to 8 years. Donated property and equipment are recorded as revenue at their estimated fair value. Such donations are reported as unrestricted revenue unless the donor has restricted the donated asset to a specific purpose. During the year, the Agency retired 52,534 of abandoned leasehold improvements and fixtures. For the purpose of the statement of cash flows, cash is defined as demand deposits, petty cash on hand, savings accounts and certificates of deposit. Page 8 Note 4. DEFERRED REVENUE Deferred revenue represents funds received from State of Hawaii contracts which was not yet earned as ofJune 30, 1998. The contracts allow for these funds to be used and, thus, earned in the subsequent fiscal year. Note 5. ANNUITY PAYABLE The Agency has a Section 403(6) tax sheltered annuity plan for all full -time employees who meet certain length of service requirements. The plan provides for the Agency to contribute a predetermined percentage (as established by the Board of Directors) of the plan participants' monthly salary into certain investment funds selected by the participant. Annuity payments to be made in the future are provided for under one of several options selected by the participant. During the fiscal year 1998, the Board of Directors elected to contribute 3% of eligible employee wages which aggregated to approximately $19,000. Note 6. CORRECTION OF AMOUNTS In the June 30, 1997 financial statements, two grants promised to the Agency were recorded as unconditional promises to give. Upon further review of the grant contracts, each grant was conditional based on services and various terms that had to be fulfilled by Family Support Services of West Hawaii. Each grantor reserved the right to terminate the grant at any time should the Agency fail to comply with any of the grants' provisions. Therefore, the grants were not unconditional promises to give as ofJune 30, 1997. The Agency fulfilled the grants' provisions in fiscal year 1998; as a result, the grant revenue was earned and recognized in fiscal year 1998. In order to make the proper accounting entries, beginning net asset balances were corrected on the statement of changes in net assets. Note 7. USE OF ESTIMATES: amity Support Services of West Ha h Notes to the Financial Statements June 30, 1998 The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Page 10 * Major Program United States Department of Education Infants and Toddlers with Disabilities Schedule of Federal Awards For the Year Ended June 30, 1998 FAMILY SUPPORT SERVICES OF WEST HAWAII Federal Grantor / Pass - through Federal CFDA Grant Federal Grantor / Program Title Number Number Fxpenditiires 84.181A H181A60091 $106,137 Parents and Children Together / Parental Assistance Centers * 84.310A S310A50143 $151,465 Safe & Drug-free Schools Act 84.186 DHS- 98 -0YS -6149 $ 50,000 Office of Juvenile Justice and Delinquency Prevention Department of Justice Juvenile Justice and Delinquency Prevention Act 16.540 DHS- 98 -OYS -6267 $ 14,411 United States Department of Health and Human Services Early Head Start 93.600 09YC0404/01 $ 4 ,297 Totals $326,310 Page 12 • • Family Support Services of West Hawaii Financial Statements June 30, 1997 Akamine, Oyadomari & Kosaki Certified Public Accountants, Inc. felt' Support Services of West alkali Contents Page Independent Auditors' Report 3 Financial Statements - Statement of financial position as of June 30, 1997 4 Statement of activities for the year ended June 30, 1997 5 Statement of functional expenses for the year ended June 30, 1997 6 Statement of cash flows for the year ended June 30, 1997 7 Notes to financial statements 8 ■ To the Board of Directors Family Support Services of West Hawaii Honolulu, Hawaii January 21, 1998 • • Akamine, Oyadomari & Kosaki CERTIFIED PUBLIC ACCOUNTANTS, INC. Independent Auditors' Report We have audited the accompanying statement of financial position of Family Support Services of West Hawaii 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 management of Family Support Services of West Hawaii. 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 Family Support Services of West Hawaii as of June 30, 1997, and the results of its operations and its cash flows for the year then ended in conformity with generally accepted accounting principles. 1440 Kapiolani Blvd., Suite 900, Honolulu, Hawaii 96814 Telephone (808) 941 -0500 FAX 941 -0004 Cash $ 167,703 Short -term cash investments 80,000 Grants receivable (Note B) 289,582 Prepaid expenses 29,238 Rent deposits and other 4,681 Property and equipment (Note E) 54,057 Accounts payable Accrued expenses Filly Support Services of West Ovaii Statement of financial position as of June 30, 1997 Assets Total assets $ 625,261 Liabilities and Net Assets Total liabilities 88,749 Commitments and contingencies (Notes C and D) Unrestricted 190,123 Temporarily restricted 346,389 Total net assets 536,512 Total liabilities and net assets $ 625,261 The accompanying notes are an integral part of the financial statements. -4- $ 11,788 76,961 Filly Support Services of `Vest "kaii Statement of activities for the year ended June 30, 1997 Changes in unrestricted net assets: Revenues - Contributions, including $14,495 from special event $ 50,547 Interest 9,494 Total unrestricted revenues 60,041 Net assets released from restrictions - Satisfaction of program restrictions 1,228,773 Satisfaction of equipment acquisition restrictions 16,585 Total net assets released from restrictions 1,245,358 Total unrestricted revenues and other support 1,305,399 Expenses - Program 1,127,169 Management and general 163,269 Total expenses 1,290,438 Increase in unrestricted net assets 14,961 Changes in temporarily restricted net assets: Grant revenues 1,035,919 Net assets released from restrictions (1,245,358) Decrease in temporarily restricted net assets (209,439) Decrease in net assets (194,478) Net assets at beginning of year 730,990 Net assets at end of year $ 536,512 The accompanying notes are an integral part of the financial statements. -5- Salaries Payroll taxes Employee benefits Total salaries and related expenses Supplies and materials Travel Rent Insurance Utilities Professional services Outside consultants Training Repairs and maintenance Dues and membership fees Advertising and printing Postage Other Total expenses before depreciation Depreciation Total expenses Filly Support Services of West fvaii Statement of functional expenses for the year ended June 30, 1997 Program $ 718,894 68,280 64,011 851,185 55,777 50,825 44,966 25,417 24,644 1 6,697 15,477 11,015 9,330 4,927 3,798 2,671 1,116,729 10,440 $ 1,127,169 The accompanying notes are an integral part of the financial statements. -6- Management and General $ 107,850 10,349 9,603 127,802 2,436 2,118 5,537 4,319 4,349 2,947 2,239 1,646 870 670 471 5,347 160,751 2,518 Total $ 826,744 78,629 73,614 978,987 58,213 52,943 50,503 29,736 28,993 19,644 15,477 13,254 10,976 5,797 4,468 3,142 5,347 1,277,480 12,958 $ 163,269 $ 1,290,438 Filly Support Services of West *ail Statement of cash flows for the year ended June 30, 1997 Cash flows from operating activities: Decrease in net assets $ (194,478) Adjustments to reconcile decrease in net assets to net cash provided by operating activities - Depreciation 12,958 Decrease in grants receivable 215,012 Increase in prepaid expenses (14,967) Decrease in rent deposits and other 13,589 Decrease in accounts payable (22,169) Increase in accrued expenses 3,387 Decrease in refundable advances and deferred revenue (7,582) Total adjustments 200,228 Net cash provided by operating activities 5,750 Cash flows from investing activities: Purchases of short-term cash investments (30,000) Purchases of property and equipment (28,327) Net cash used in investing activities (58,327) Net decrease in cash (52,577) Cash at beginning of year 220,280 Cash at end of year $ 167,703 The accompanying notes are an integral part of the financial statements. -7- lily Support Services of West ley ai Notes to financial statements NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization - Family Support Services of West Hawaii is a non -profit organization incorporated in 1981, pursuant to the laws of the State of Hawaii, primarily to promote positive family living, and to develop and enhance family support systems affecting West Hawaii. The Organization's programs provides assistance and training to families with infants and young children. Operations of the Organization are funded primarily through grants from the State of Hawaii and foundations in Hawaii. The Organization's grants receivable at June 30, 1997, were primarily from certain foundations in Hawaii. Unrestricted Net Assets - The Organization reports contributions as changes in unrestricted net assets unless donor stipulations specify how the donated assets must be used. Temporarily Restricted Net Assets - The Organization reports support from grants as changes in temporarily restricted net assets if they are received with stipulations that limit the use of the assets. When the support is expended within the terms of the restrictions provided for in the grant agreements, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions. At June 30, 1997, temporarily restricted net assets consisted of the following: Foundation grants Other $ 316,299 30,090 $ 346,389 Permanently Restricted Net Assets - The Organization reports contributions as changes in permanently restricted net assets if they are received with the stipulation that the principal be maintained intact in perpetuity with only the income to be utilized. At June 30, 1997, there were no permanently restricted net assets. Basis of Accounting - The financial statements of Family Support Services of West Hawaii are prepared on the accrual basis of accounting. Use of Estimates - The financial statements are prepared in conformity with generally accepted accounting principles and, accordingly, include amounts that are based on management's estimates and judgments. -8- Fey Support Services of West *all Notes to financial statements NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Cash and Cash Equivalents- The Organization considers all highly liquid investments with an original maturity of three months or Less to be cash and cash equivalents. The Organization maintains cash balances at a financial institution located in Hawaii. Insurance for its accounts at this fmancial institution are provided by the Federal Deposit Insurance Corporation up to $100,000. Uninsured cash balances, including short-term cash investments, at June 30, 1997, approximated $149,000. Short-term Cash Investments - The Organization's short-term cash investments consists of $80,000 of time certificates of deposits at financial institutions located in Hawaii. The Organization carries its investment in the time certificates of deposits at cost, which approximates market. Insurance for the time certificates of deposits at the financial institutions is provided by the Federal Deposit Insurance Corporation up to $100,000. Promises to Give - Unconditional promises to give that are expected to be collected within one year are recorded at net realizable value. Unconditional promises to give that are expected to be collected in future years are recorded at the present value of their estimated cash flows. The discounts on those amounts are computed using risk -free interest rates applicable to the years in which the promises are received. Amortization of the discounts is included in contribution revenue. Conditional promises to give are not included as support until the conditions are substantially met. Property and Equipment - Property and equipment are capitalized at cost, if purchased, or at the fair market value on the date of donation, if contributed. If donors stipulate how long such assets must be used, the contributions are recorded as restricted support. In the absence of such stipulations, contributions of property and equipment are recorded as unrestricted support. Depreciation is provided over the estimated useful lives of the assets on a straight -line basis. Donated Materials and Services - Family Support Services of West Hawaii has not reflected in the financial statements donated materials and services received in connection with the Organization's program and management and general activities since these donations do not meet the revenue recognition criteria under generally accepted accounting principles. NOTE B - PROMISES TO GIVE At June 30, 1997, grants receivable include an unconditional promise to give of approximately $221,000, which is expected to be received in 1998. The unconditional promise to give is carried at its net realizable value, which approximates the present value of the estimated future cash flows. -9- NOTE C - TAX DEFERRED ANNUITY The Organization has a Section 403(b) tax sheltered annuity plan for all full -time employees of the Organization who meet certain length of service requirements. The plan provides for the Organization to contribute a predetermined percentage (as established by the Organization's Board of Directors) of the plan participant's monthly salary into certain investment funds selected by the participant. Annuity payments to be made in the future are provided for under one of several options selected by the participant. During fiscal 1997, the Board of Directors elected to contribute 5% of the participants' monthly salary, which aggregated approximately $23,600. NOTE D - LEASES The Organization leases space for its office and program under two noncancelable leases that expire at various dates through December 2001. In addition to minimum rent, one of the noncancelable leases also provide for the payment of utilities and common area charges. The Organization also leases space for its program under two month -to -month leases. Future minimum lease payments under the two noncancelable leases at June 30, 1997, are as follows: Year ending June 30, Total minimum lease payments $ 174,000 In addition to the above leases, the Organization receives rent free space for its program from certain churches and community centers. Management of the Organization believes that the fair value of the donated space is not significant and, accordingly, the donated space is not reflected in the accompanying financial statements. NOTE E - PROPERTY AND EQUIPMENT Filly Support Services of West lvaii Notes to financial statements 1998 $ 36,500 1999 37,200 2000 38,600 2001 40,500 2002 21.200 At June 30, 1997, property and equipment consisted of the following: Furniture, fixtures, and equipment $ 89,115 Automobiles 15,500 Leasehold improvements 13,322 1 17,937 Less accumulated depreciation 63,880 - $ 54,057 NOTE F - SHORT -TERM BORROWINGS Fsly Support Services of West Svaii Notes to financial statements NOTE E - PROPERTY AND EQUIPMENT (continued) The Organization purchases equipment under State and County grants which places title to the equipment with the grantor. The grants provide that the Organization has exclusive use of this equipment and is entitled to the proceeds from the sale of this equipment, provided that prior approval for the sale is obtained from the grantor and that the proceeds are utilized in the grant funded program. The Organization has available with a bank, a $50,000 short-teen line of credit expiring in April 1998, which is collateralized by a security interest on the Organization's government contracts. The line provides for interest at 2% above the bank's base rate. No borrowings were outstanding under the line at June 30, 1997. NOTE G - FUNCTIONAL ALLOCATION OF EXPENSES The costs of providing the Organization's program and other activities have been summarized on a functional basis in the statement of activities. Substantially all of the Organization's costs have been allocated between the program and supporting services benefited. NOTE H - TAX STATUS Family Support Services of West Hawaii is recognized by the Intemal Revenue Service as an organization exempt from Federal income tax under Section 501(c)(3) of the Internal Revenue Code. • • FAMILY SUPPORT SERVICES OF WEST HAWAII (A Hawaii Non -Profit Corporation) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 1998 f ain Wadonezn, E9s31 AProfessional Corporation 1135 Makawao Avenue Suite 103 -308 Makawao, Hawaii 96768 (808) 572 -2978 Ata 0 Wawa., lkYd It DEPFNDFNT AI IDITOR',S COMBINED REPORT ON THE, BASIC FINANCIAT, STATEMENTS ANT) STTPPT,FMET'JTAT SCHEDTTI.ES To the Board of Directors of Family Support Services of West Hawaii Kailua -Kona, Hawaii 96740 JGrgiAr G.1.1Gana IO4!�I. attn 1135 Makawao Avenue Suite 103 -308 Makawao, Hawaii 96768 (808) 572 -2978 We have audited the accompanying statement of financial position of Family Support Services of West Hawaii as of June 30, 1998, and the related statements of activities, functional expenses, changes in net assets and cash flows for the year then ended. These financial statements are the responsibility of the Organization's management. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Family Support Services of West Hawaii as of June 30, 1998, and the changes in its net assets and its cash flows for the year then ended in conformity with generally accepted accounting principles. In accordance with Government Auditing Standards, we have also issued our report dated August 5, 1998 on our consideration of the Organization's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grants Our audit was performed for the purpose of forming an opinion on the basic financial statements of Family Support Services of West Hawaii taken as a whole. The accompanying schedule of federal awards is presented for purposes of additional analysis as required by U S. Office of Management and Budget Circular A -133, Audits of States, Local Governments, and Non - Profit Organizations, and is not a required part of the basic financial statements Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated in all material respects, in relation to the basic financial statements taken as a whole Makawao, Hawaii August 5, 1998 • • • FAMILY SUPPORT SERVICES OF WEST HAWAII Statement of Financial Position June 30, 1998 ASSETS CURRENT ASSETS Cash: Checking - BOH 5,445 Savings - HCFCU 40,407 Savings - BOH 10,982 Certificates of Deposit - Unrestricted 146,400 Certificates of Deposit - Endowment (Note 3) 35,736 Petty Cash 200 Total Cash 239,170 Accounts Receivable - Grants and Contracts Prepaid Expenses Total Current Assets 60,548 26,417 326,135 FIXED ASSETS (Note 2) Furniture and Equipment 88,716 Vehicles 15,500 Leasehold Improvements 11,187 115,403 Accumulated Depreciation (78,671) Net Fixed Assets 36,732 RENT SECURITY DEPOSIT 3,925 TOTAL ASSETS $366,792 The accompanying notes and Auditor's report are an integral part of these financial statements. Page 2 CURRENT LIABILITIES Accounts Payable Annuity Payable (Note 5) Deferred Revenue (Note 4) Accrued Payroll and Taxes FAMILY SUPPORT SERVICES OF WEST All NET ASSETS (Note 3) Unrestricted Net Assets Temporarily Restricted Net Assets Permanently Restricted Net Assets Total Net Assets Statement of Financial Position June 30, 1998 LIABILITIES AND NET ASSETS $24,178 19,551 16,035 33.471 Total Current Liabilities 93,235 191,534 46,306 35,717 273,557 TOTAL LIABILITIES AND NET ASSETS $366,792 The accompanying notes and Auditor's report are an integral part of these financial statements. Page 3 •LY SUPPORT SERVICES OF WEST JJ1 Statement of Activity For the Year Ended June 30, 1998 Temporarily Permanently Unrestricted Restricted Restricted Total PUBLIC SUPPORT Government Contracts - State and County $1,090,715 $1,090,715 Federal Subrecipiant Contract 166,472 166,472 1,257,187 1,257,187 CONTRIBUTIONS AND REVENUE Grants from Foundations and Others 315,250 315,250 Revenue for Special Projects 47,126 47,126 Contributions 42,522 6,840 49,362 Interest Income 7,685 1,525 9,210 Other Income 2,281 2,281 Net Assets Released from Restrictions 123,199 (123,199) 0 490,937 (67,708) 0 423,229 Total Public Support and Unrestricted Revenue 1,748,124 (67,708) 0 1,680,416 EXPENSES Wages 1,052,537 Outside Services ($100,000 for KCPC) 135,621 Payroll Taxes 102,450 Health Insurance and Benefits 92,322 Rent 67,986 Mileage Reimbursement 43,797 Supplies 39,423 Project Expenses 37,156 Training and Conference (Travel Incl.) 32,105 Telephone 20,797 Depreciation 16,012 Utilities 15,790 Insurance 14,863 Other Expenses 12,500 Accreditation Fees 12,041 Bookkeeping 11,491 Equipment Rentals 10,520 Repairs and Maintenance 8,604 Postage, Printing and Advertising 8,332 Total Expenses 1,734,347 0 Excess Revenue Over (Under) Expenses $13,777 ($67,708) 1,052,537 135,621 102,450 92,322 67,986 43,797 39,423 37,156 32,105 20,797 16,012 15,790 14,863 12,500 12,041 11,491 10,520 8,604 8,332 0 1,734,347 $0 ($53,931) The accompanying notes and Auditor's report are an integral part of these financial statements. Page 4 VI ILY SUPPORT SERVICES OF WES•WAII Statement of Functional Expenses For the Year Ended June 30, 1998 Program Supporting Services Services Fundraising Total EXPENSES CLASSIFICATIONS Wages 897,824 119,709 35,004 1,052,537 Outside Services ($100,000 for KCPC) 127,783 7,838 135,621 Payroll Taxes 88,302 11,652 2,496 102,450 Health Insurance and Benefits 78,417 10,500 3,405 92,322 Rent 50,486 17,500 67,986 Mileage Reimbursement 42,398 1,399 43,797 Supplies 23,343 15,590 490 39,423 Project Expenses 37,156 37,156 Training and Conference (Travel Incl.) 31,846 259 32,105 Telephone 18,717 2,080 20,797 Depreciation 12,901 3,111 16,012 Utilities 11,726 4,064 15,790 Insurance 14,863 14,863 Other Expenses 3,686 2,925 5,889 12,500 Accreditation Fees 12,041 12,041 Bookkeeping 0 11,491 11,491 Equipment Rentals 0 10,520 10,520 Repairs and Maintenance 7,945 550 109 8,604 Postage, Printing and Advertising 7,860 472 8,332 Total Expeneses 1,467,294 217,530 49,523 1,734,347 The accompanying notes and Auditor's report are an integral part of these financial statements. Page 5 • • FAMILY SUPPORT SERVICES OF WEST HAWAII Statement of Changes in Net Assets For the Year Ended June 30, 1998 Temporarily Permanently Total Unrestricted Restricted Restricted Net Assets Net Assets, June 30, 1997 $190,123 $346,389 $0 $536,512 Correction of Amounts (Note 6) (232,375) (232,375) Endowment Reclassification (Note 3) (20,000) 20,000 0 Restriction of Fixed Assets (Note 3) (15,717) 15,717 Correction of Accrued Vacation 23,351 23,351 Excess Revenue Over (Under) Expenses 13,777 (67,708) 0 (53,931) Net Assets, June 30, 1998 $191,534 $46,306 $35,717 $273,557 The accompanying notes and Auditor's report are and integral part of these financial statements. Page 6 O ILY SUPPORT SERVICES OF WEST •AII Statement of Cash Flows For the Year Ended June 30, 1998 CASH FLOWS FROM OPERATING ACTIVITIES Cash Received from Government Agencies Cash Received from Nongovernmental Contracts, Grantors, Donors and Other Receipts Interest Received Cash Paid to Employees and Vendors Net Cash Used by Operating Activities (Note 8) CASH FLOWS USED BY INVESTING ACTIVITIES $1,122,518 561,391 9,210 (1,701,652) (8,533) 0 CASH FLOWS USED BY FINANCING ACTIVITIES 0 Net Decrease in Cash for the Year (8,533) CASH BALANCE, JUNE 30, 1997 247,703 CASH BALANCE, JUNE 30, 1998 $239,170 The accompanying notes and Auditor's report are an integral part of these financial statements. Page 7 Note 1 ORGANIZATION Family Support Services of West Hawaii was incorporated in April, 1981 as a non -profit corporation under the laws of the State of Hawaii. The Agency's mission is to support families and communities in providing love and care for our children. In fulfilling this mission, the Agency operates programs that assist and support families with children. Funding for the programs is primarily through State of Hawaii contracts and various foundation grants. Family Support Services of West Hawaii operates facilities and programs in Kailua -Kona, Waimea, Hawi and Kau on the Big Island of Hawaii. Family Support Services of West Hawaii is exempt from Federal income taxes pursuant to Internal Revenue Code section 501 (c) (3), and exempt from State income taxes under Section 416 -19 and 416 -20 of the Hawaii Revised Statutes. Therefore, no provision for Federal or State income taxes is required for the financial statements. Note 2. SUNINIARY OF SIGNIFICANT ACCOUNTING POLICIES Revenue and Fxpense Recognition Property and Equipmen• Family Support Services of West Hal Notes to the Financial Statements June 30, 1998 Family Support Services of West Hawaii uses the accrual method of accounting. Under this method of accounting, revenue is recognized when earned rather than when received and expenses are recognized when incurred rather than when paid. For contributions and donations, revenue is recognized when the gift is received. For State and County grants and contracts, revenue is recognized as the applicable requirements are fulfilled. Accounts Receivable represents revenue earned and not yet received. Property and equipment are stated at cost. Depreciation is computed on the straight -line basis over the estimated useful lives of the assets, which range from 3 to 8 years. Donated property and equipment are recorded as revenue at their estimated fair value. Such donations are reported as unrestricted revenue unless the donor has restricted the donated asset to a specific purpose. During the year, the Agency retired $2,534 of abandoned leasehold improvements and fixtures. Cash and Cash Equivalents_ For the purpose of the statement of cash flows, cash is defined as demand deposits, petty cash on hand, savings accounts and certificates of deposit. Page 8 Note 3. NET ASSETS • Family Support Services of West Hawaii Notes to the Financial Statements June 30, 1998 The Family Support Services of West Hawaii has conformed to Statement of Financial Accounting Standards (SFAS) No. 117, "Financial Statements of Not - for -Profit Organizations ". Accordingly, the Agency is required to report information regarding its financial position and activities according to three classes of net assets: unrestricted net assets, temporarily restricted net assets and permanently restricted net assets. Temporarily restricted net assets represents restricted grants and funds received from foundations and donors for which the restriction had not yet been fulfilled as of June 30, 1998. The remaining funds of $46,306 will be used for various special projects and programs specified by the donors. The following is a breakdown of the balance: Special Projects $23,176 QE Foundation $ 6,764 Giest Foundation $ 5,918 HIPPY Expansion $10 448 Total $46,306 Permanently restricted net assets represents $20,000 received from Bank of Hawaii for an endowment plus $15,717 of assets previously purchased with contract funds The total of these permanently restricted net assets is $35,717. The endowment fund will be invested in perpetuity for the purpose of helping to provide sustainable funding of programs and services which support the mission of Family Support Services of West Hawaii The following analysis shows the total endowment fund as of June 30, 1998: Permanently Restricted Donations $20,000 Board of Directors Appropriation of Unrestricted Funds $15,000 Interest and Dividends on Invested Funds $ 736 Total Endowment Fund $35,736 Assets purchased with contract funds revert back to the grantee upon termination of their intended use Thus, the value of these assets is recorded as permanently restricted net assets on the statement of financial position. Page 9 Note 4. DEFERRED REVENUE • Family Support Services of West Hawaii Notes to the Financial Statements June 30, 1998 Deferred revenue represents funds received from State of Hawaii contracts which was not yet earned as of June 30, 1998, The contracts allow for these funds to be used and, thus, earned in the subsequent fiscal year. Note 5. ANNUITY PAYABLE The Agency has a Section 403(b) tax sheltered annuity plan for all full -time employees who meet certain length of service requirements. The plan provides for the Agency to contribute a predetermined percentage (as established by the Board of Directors) of the plan participants' monthly salary into certain investment funds selected by the participant Annuity payments to be made in the future are provided for under one of several options selected by the participant. During the fiscal year 1998, the Board of Directors elected to contribute 3% of eligible employee wages which aggregated to approximately $19,000. Note 6. CORRECTION OF AMOUNTS In the June 30, 1997 financial statements, two grants promised to the Agency were recorded as unconditional promises to give. Upon further review of the grant contracts, each grant was conditional based on services and various terms that had to be fulfilled by Family Support Services of West Hawaii. Each grantor reserved the right to terminate the grant at any time should the Agency fail to comply with any of the grants' provisions. Therefore, the grants were not unconditional promises to give as of June 30, 1997. The Agency fulfilled the grants' provisions in fiscal year 1998; as a result, the grant revenue was earned and recognized in fiscal year 1998. In order to make the proper accounting entries, beginning net asset balances were corrected on the statement of changes in net assets. Note 7 USE OF ESTIMATES: The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Page 10 Note 8 RECONCILIATION OF EXCESS EXPENSES OVER REVENUE AND SUPPORT WITH NET CASH USED BY OPERATING ACTIVITIES Excess Expenses over Revenue and Support $(53,931) Add Depreciation 16,012 Net Write -off of Old Fixed Assets 1,313 Adjustments to reconcile: Increase in Accounts Receivable ( 3,341) Decrease in Prepaid Expenses 2,821 Decrease in Deposits 756 Increase in Payables 31,941 Decrease in Accrued Expenses ( 20,139) Increase in Deferred Revenue 16 035 Net Cash Provided by Operating Activities $( 8,533) Note 9. FUTURE LEASE PAYMENTS The Agency leases facilities in several locations in order to fulfill its mission. In addition, the Agency entered into certain operating leases for equipment. The following schedule shows the noncancellable portion of lease obligations to Family Support Services of West Hawaii. 1999 $37,362 2000 $37,374 2001 $22,922 2002 $12,925 2003 $ 4,080 Note 10. SHORT -TERM BORROWINGS • • Family Support Services of West Hawaii Notes to the Financial Statements June 30, 1998 The Agency has available with a bank, a $50,000 short-term line of credit expiring in April 1999, which is collateralized by a security interest on the Agency's government contracts The line provides for interest at 2% above the bank's base rate No borrowings were outstanding under the line at June 30, 1998. Page 11 Totals Federal Grantor / Pass - through Grantor / Program Title * Major Program United States Department of Education Infants and Toddlers with Disabilities United States Department of Health and Human Services Early Head Start FAMILY SUPPORT SERVICES OF WEST HAWAII Parents and Children Together / Parental Assistance Centers * Safe & Drug -free Schools Act Juvenile Justice and Delinquency Prevention Act Schedule of Federal Awards For the Year Ended June 30, 1998 Federal CFDA Numher Office of Juvenile Justice and Delinquency Prevention Department of Justice Grant Ni mher 84.181A H181A60091 93.600 09YC0404/01 Federal Expenditi Tres $106,137 84 310A S310A50143 $151,465 84.186 DHS- 98 -OYS -6149 $ 50,000 16.540 DHS- 98 -OYS -6267 $ 14,411 $ 4.797 $326,310 Page 12 PMlease or pnnt or type specific instn,oi bons. C Name of organization FAMILY SUPPORT SERVICES OF WEST HAWAII D Employer Identification Number • 99- 0230341 Number & street (or P.O. box if mail is not delivered to street addr) Room /suite 75 -5759 KUAKINI HWY. 203 E Telephone number (808) 326 -7778 City, Town or Country State ZIP + 4 KAILUA - KONA HI 96740 I ' F Check .. LJ if exemption application is pending Form 990 Department of the Treasury Internal Revenue Service A For the 1998 calendar year, Or tax year period beginnin B Check if: Change of address Initial return Final return Amended return (required tate report ng) Reillof Organization Exempt from Illikrle Under section 501(c) of the Internal Revenue Code (except black lung beneTit trus or private foundation) or section 4947(aXl) nonexempt charitable trust Note: The organization may have to use a copy of this return to satisfy state reporting requirements H (a) Is this a group return filed for affiliates? Jul BAA For Paperwork Reduction Act Notice, see separate instructions. 1 , 1998, and ending Jun TEEA0101 10/06/98 30 L� CMB,N ,p. 1545.0047 1998 This Form is Open to Public Inspection ,19 99 G Type of organization . - Lu Exempt under section 501(c) 3 - (insert number) or . U section 4947(a)(1) nonexempt charitable trust Note: Section 501(cX3) exempt organizations and 4947(a)(1) nonexempt charitable trusts Must attach a completed Schedule A (Form 990). .. U Yes A No 1 If either box in H is checked 'Yes,' enter four -digit group exemption number (GEN) I (b) If 'Yes,' enter the number of affiliates for which this return is filed .. r J Accounting method. u Cash A Accrual (c) Is this a separate return bled by an organization covered by a group ruling' .. Ye s X 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 -EZ may be used by organizations with gross receipts less than $100,000 and total assets less than $250.000 at end of year. �Partili'w. I Revenue, Expenses, and Changes in Net Assets or Fund Balances (see instructions) Form 990 (1998) 1 Contributions, gifts, grants, and similar amounts received: a Direct public support .. .. . .. 1 a 241,656. b Indirect public support .... . . .. . . 1 b 6, 250. c Government contributions (grants) . . . ... 1 c 1,773,766. d Total (add lines 1a through 1 c) (attach schedule of contributors) (cash $ 2 , 021 , 672 . noncash $ 0 .) . .... .. . 1 d 2,021,672. 2 Program service revenue including government fees and contracts (from Part VII, line 93) ... 2 3 Membership dues and assessments .... .... .. .. 3 4 Interest on savings and temporary cash investments .... .. .. .. ... 4 11 , 161 . 5 Dividends and interest from securities . . . . . . .... 5 6a Gross rents . .. . ... 6a b Less. rental expenses .. .. ..... ...... 6 c Net rental income or (loss) (subtract line 6b from line 6a) . ... . . ... 6c 7 Other investment income (describe . ... ) 7 2WDWZ 8a Gross amount from sale of assets other than inventory .. .. ... b Less cost or other basis and sales expenses . .. c Gain or (loss) (attach schedule) (A) Securities (B) Other 8a 8b 8 d Net gain or (loss) (combine line 8c, columns (A) and (8)) .. ... .. .. . 8d 0 9 Special events and activities (attach schedule) a Gross revenue (not including ... $ 9 of contributions reported on line la) . .. . .. b Less' direct expenses other than fundraising expenses . . . . 9 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 9c 10 b c Gross profit or (loss) from sales of inventory (attach schedule) (subtract line 10h from line 10a) .. . ... 10 c 11 Other revenue (from Part VII, line 103) ...... ... 11 12 Total revenue (add lines 1d, 2, 3, 4, 5, 6c, 7, 8d, 9c, 10c, and 11) .. 12 2, 032, 833. 13 Program services (from line 44, column (B)) . . 13 1,728,324. 14 Management and general (from line 44, column (C)) 14 215, 467. LW7 15 Fundraising (from line 44, column (D)) . . .. .. 15 63,350. 16 Payments to affiliates (attach schedule) ... . 16 17 Total expenses (add lines 16 and 44, column (A)) . . 17 2,007,141. <001111-0 21.01- 18 Excess or (deficit) for the year (subtract line 17 from line 12) . .... 18 25,692. 19 Net assets or fund balances at beginning of year (from line 73, column (A)) 19 273,557. 20 Other changes in net assets or fund balances (attach explanation) .... . .. .. 20 21 Net assets or fund balances at end of year (combine Ines 18. 19, and 20) . 21 299,249. Form 990 Department of the Treasury Internal Revenue Service A For the 1998 calendar year, Or tax year period beginnin B Check if: Change of address Initial return Final return Amended return (required tate report ng) Reillof Organization Exempt from Illikrle Under section 501(c) of the Internal Revenue Code (except black lung beneTit trus or private foundation) or section 4947(aXl) nonexempt charitable trust Note: The organization may have to use a copy of this return to satisfy state reporting requirements H (a) Is this a group return filed for affiliates? Jul BAA For Paperwork Reduction Act Notice, see separate instructions. 1 , 1998, and ending Jun TEEA0101 10/06/98 30 L� CMB,N ,p. 1545.0047 1998 This Form is Open to Public Inspection ,19 99 G Type of organization . - Lu Exempt under section 501(c) 3 - (insert number) or . U section 4947(a)(1) nonexempt charitable trust Note: Section 501(cX3) exempt organizations and 4947(a)(1) nonexempt charitable trusts Must attach a completed Schedule A (Form 990). .. U Yes A No 1 If either box in H is checked 'Yes,' enter four -digit group exemption number (GEN) I (b) If 'Yes,' enter the number of affiliates for which this return is filed .. r J Accounting method. u Cash A Accrual (c) Is this a separate return bled by an organization covered by a group ruling' .. Ye s X 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 -EZ may be used by organizations with gross receipts less than $100,000 and total assets less than $250.000 at end of year. �Partili'w. I Revenue, Expenses, and Changes in Net Assets or Fund Balances (see instructions) Form 990 (1998) Do not include amounts reported on line ( (A) Total s (B) Program ( (C) Management (D) Fundraising 22 Grants and allocations (attach schedule) = 22 ='s `:•' ° . ..¶ r , , ,,,'i;r,�F'; "? �? non -cash $ ) 2 4 What is the organization's primary exempt purpose? PREVENTION OF CHILD ABUSE AND NEGLECT Program Service Expenses All organizations must describe their exempt purpose achievements in a clear and concise manner State the number of ( n (4 o g a nd no clients served, publications issued, etc Discuss achievements that are not measurable (Section 501(c)(3) & (4) organ- 4947(a)(i) trusts. out izations (Si section 4947(a)(1) nonexempt charitable trusts must also enter the amount of grants & allocations to others.) optional for others ) a Community Outreach programs provide primary prevention services, and incluce community development, referral and advocacy, toy lending libraries, educational programs. and youth outreach activities serving 523 youth and young adults. (Grants and allocations $ ) 240,755. b Secondary prevention services are offered to families at risk for developmental, educational, or medic problems Early Head Start served 27 pregnant women, infants & toddlers Parent Support Nursery Groups served 60 children Healthy Head Start screened 730 families of newborns and made 1,483 home visits. (Grants and allocations $ - ) 788, 289. c Comprehensive Partnerships For Families is an intervention program for families in crisis. 127 families received services from supervised visitation and parent classes to in - home services geared toward family reunification and life- skills buildiig. (Grants and allocations $ ) 699,280. d (Grants and allocations $ ) e Other program services . -. (Grants and allocations $ ) f Total of Program Service Expenses (should equal line 44, column (3), program services) 1, 728, 324. BAA Part III Statement of Program Service Accomplishments TEEA0102 10/05/98 Form 9 FAMILY SUPPO RVICES OF WEST HAWAII 99- 0230341 (Part 11. I Statement of Function penses All organizations must complete cola ). Columns (B), (C), and (D) are required for section 501(c)(3) and 4) organizations and section 4947(a)(1) nonexempt charitable trusts but optional for others. Reporting of Joint Costs — D:d you report in column (B) (program services) any Joint costs from a combined educational campaign and fundraising solicitation? .. • .. Yes X No If 'Yes,' enter (i) the aggregate amount of these Joint costs $ ; (ii) the amount allocated to program services $ , (iii) the amount allocated to management and general $ ; and (iv) the amount allocated to fundraising $ Page 2 BAA Part III Statement of Program Service Accomplishments TEEA0102 10/05/98 Form 9 FAMILY SUPPO RVICES OF WEST HAWAII 99- 0230341 (Part 11. I Statement of Function penses All organizations must complete cola ). Columns (B), (C), and (D) are required for section 501(c)(3) and 4) organizations and section 4947(a)(1) nonexempt charitable trusts but optional for others. Reporting of Joint Costs — D:d you report in column (B) (program services) any Joint costs from a combined educational campaign and fundraising solicitation? .. • .. Yes X No If 'Yes,' enter (i) the aggregate amount of these Joint costs $ ; (ii) the amount allocated to program services $ , (iii) the amount allocated to management and general $ ; and (iv) the amount allocated to fundraising $ Page 2 Note: Where required, attached schedules and amounts within the description column should be for end -of -year amounts only. (A) Beginning of year (B) End of year aNNWFN 45 Cash — non - interest - bearing 46 Savings and temporary cash investments 47a Accounts receivable .. .. . . . .. b Less' allowance for doubtful accounts . 48a Pledges receivable b Less' allowance for doubtful accounts .. .... 49 Grants receivable .. . . . ... ... . 50 Receivables from officers, directors, trustees, and key (attach schedule) . 51 a Other notes & loans receivable (attach schedule) ..I b Less' allowance for doubtful accounts .. 52 Inventories for sale or use 53 Prepaid expenses and deferred charges . 54 Investments — securities (attach schedule) 55a Investments — land, buildings, & equipment' basis . b Less: accumulated depreciation (attach schedule) ...... . 56 Investments — other (attach schedule). 57a Land, buildings, and equipment basis . b Less. accumulated depreciation (attach schedule) . .. . 58 Other assets (describe 0 - Rent Security Deposit 47a 5,645. 45 4,901. 233,525. 46 245,338. 47c 47b 48a 48c 48b employees 51 a . . .. ... 60,548. 49 118,946. 50 51 c 516 .. 5Sa ........... 52 26,417. 53 23,726. 5 54 55c 55b 57a . . ... . 154, 354. 56 36,732. 57c 65,855. 57b 88,499. ).. 3,925. 58 5,575. 59 Total assets (add lines 45 through 58) (must equal line 74) 366, 792. 59 464,341. J- Qm- J -f -WN 60 Accounts payable and accrued expenses .. . 61 Grants payable ... .. . ... .. 62 Deferred revenue .. . . ... .. .. 63 Loans from officers, directors, trustees, and key employees (attach schedule) 64a Tax - exempt bond liabilities (attach schedule) . . .... h Mortgages and other notes payable (attach schedule) .... 65 Other liabilities (describe f ANNUITY PAYABLE ) 57,649. 60 80, 614. 61 16,035. 62 58, 170. 63 64a 64b 19,551. 65 26,308. 66 Total liabilities (add lines 60 through 65) 93, 235. 66 165, 092. NNfZ >w OZCT 9O NyTNN> y012 �� Organizations that follow SFAS 117, check here k and complete through 69 and lines 73 and 74. 67 Unrestricted .. ... 68 Temporarily restricted ... ... 69 Permanently restricted _ Organizations that do not follow SFAS 117, check here ,- 70 through 74. 70 Capital stock, trust principal, or current funds 71 Paid-in or capital surplus, or land, building, and equipment fund 72 Retained earnings, endowment, accumulated income, or other 73 Total net assets or fund balances (add lines 67 through 69 or 72; column (A) must equal line 19 and column (B) must equal 74 Total liabilities and net assets /fund balances (add lines 66 and lines 67 ... .... and complete lines 191,534. 67 240, 944. 46,306. 68 38,305. 35, 717. 69 20,000. 70 .. 71 funds 72 lines 70 through line 21) ... 273, 557. 73 299, 249. 73) . 366,792. 74 464,341. Form990(1998) FAMILY SUPPOR RVICES OF WEST HAWAII O alt IV: -.I Balance Sheets (See instructions) 99 0230341 Page3 Form 990 is available for public inspection and, for some people, serves as the primary or so e source of information abou a particular organization. How the public perceives an organization in such cases may be determined by the information presented on its return. Therefore, please make sure the return is complete and accurate and fully describes, in Part ill, the organization's programs and accomplishments. BAA TEEA0103 10/05199 a Total revenue, gains, and other support per audited financial statements 0- b Amounts included on line a but not on line 12, Form 990: (1) Net unrealized gains on investments $ a 2,032,833. a Total expenses and losses per audited financial statements b Amounts included on line a but not on line 17, Form 990: (1) Donated services and use of facilities .... $ a 2,007,141. b b (2) Donated services and use of facilities .... $ (2) Prror year adjust- ments 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 617, Form 990 . . $ Add amounts on lines (1) through (4) 0- c Linea minus line b .. . d Amounts included on line 77, Form 990 but not on line a: (1) Investment expenses not included on line 6b, Form 990 .... $ c 2 , 032 , 8 3 3 . c 2,007,141. d d (2) Other (specify)• $ (2) Other (specify)' -$ Add amounts on lines (1) and (2) . 0 " e Total revenue per line 12, Form 990 (line c plus line d) ... Add amounts on lines (1) and (2) .. - e Total expenses per line 17, Form 990 (line c plus line d) e 2,007,141. e 2,032,833. IP.arf'V `r.I List of Officers, Directors, Trustees, and Key Emp ogees (List each one even if not compensated; see instructions.) (A) Name and address (8) Title and average hours per week devoted to position (C) Compensation (if not paid, enter -0 -) (D) Contributions to employee benefit plans and deferred compensation (E) Expense account and other allowances ROBERT LAIRD, M.D. _ 76 -6226 KUAKINI HWY. STE 0101 KAILUA- KONA.HI 96 'PRESIDENT 1 0. 0.. 0. MARY KATAYAMA _ 81 - 6271 PIKO ST CAPTAIN COOK,HI 96 PRES 1 0. 0. 0. JOHN RAY PO BOX 1680 KAMUELA,HI 96743 ASST VICE PRES 1 0. 0. 0. TERRY FUJIOKA, PH D. _ POB 478 HOLUALOA, HI 96725 SECRETARY 1 0. - 0. 0. GORDON FUJINO _ 75 - 5595 PALANI RD KAILUI - KONA. HI 9674)TREASURER 1 0. 0. 0. BETTY DUNFORD _ POB 1678 KEALAKEKUA,HI 96750 DIRECTOR 1 0. 0. 0. KEOLA CHILDS _ 75 -56480 MAMALAHOAHWY HOLUALOA,HI 9672 5DIRECTOR 1 0. 0. 0. SCOTT CRAVEN _ 74 - 5593 PALANI RD KAILUA - KONA, HI 9674)DIRECTOR 1 0. 0. 0. JOANN SASAKI _ POB 1137 KEALAKEKUA,HI 96750 DIRECTOR 1 0. 0. 0. See List of Officers, Etc. Statement 92,400. 2,787. 0 . Form 990 (1998) FAMILY SUPPO RVICES OF WEST Pa t Reconciliation of of Rev e per Audited Financial Statements with Revenue per Return (See instructions.) 75 Did any officer, director, trustee, or key employee receive aggregate compensation of more than $100,000 from your organization and all related organizations, of which more than $10,000 was provided by the related organizations'? .. ... l Yes © No BAA If 'Yes,' attach schedule — see Instructions. HAWAII 99- 0230341 Page4 Pa - EIV =B lReconc ation of Expenses per Audited Financial Statements with Expenses per Return TEEA0104 10/05/98 Form 990 (1998) FAMILY SUPPOR ERVICES OF WEST HAWAII PartVU a detailed description covered by this return? . .. 'Yes,' attach at no charge or at organization received a 85 c 85 d 85e 85f 86a 86 b 87a 87 b rporation or partnership? nde• 955 ss benefit transaction 0. 76 77 78a 78 b 79 80a 82 a 83 a 836 84a 84b 85 a 85b 85 q 85h 88 89 b 81 b X Other Information (See specific instructions) b If 'Yes,' enter the name of the organization 76 Did the organization engage in any activity not previously reported to the IRS? if 'Yes.' attach 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 b If 'Yes,' has it filed a tax return on Form 990 -T for this year? . 79 Was there a liquidation, dissolution, termination, or substantial contraction during the year? If a statement 80 a Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc, to any other exempt or nonexempt organization? ... and check whether it is U exempt or E nonexempt. 81 a Enter the amount of political expenditures, direct or indirect, as described in the instructions 181 aI 0 . b Did the organization file Form 1120 -POL for this years ... .. .. .... 82 a Did the organization receive donated services or the use of materials, equipment, or facilities 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 III.) . ....I 82 b1 5,565 83 a Did the organization comply with the public inspection requirements for returns and exemption applications? b Did the organization comply with the disclosure requirements relating to quid pro quo contributions? .... 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 ('c)(4), (5), or (6) organizations — a Were substantially all dues nondeductible by member. 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 th waiver for proxy tax owed for the prior year. c Dues, assessments, and similar amounts from members .. d Section 162(e) lobbying and political expenditures ...... ... .. e Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices . f Taxable amount of lobbying and political expenditures (line 85d less 85e) ... .... g Does the organization elect to pay the section 6033(e) tax on the amount in 85f? h If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount in 85f to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year? . ... .. 86 501(c)(7) organizations — Enter: a Initiation fees and capital contributions included on line 12 ... ... . b Gross receipts, included on line 12, for public use of club facilities 87 501(c)(12) organizations — Enter. a Gross income from members or shareholders . ... .. b Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them ) ... ... ... . 88 At any time during the year, did the organization own a 50% or greater interest in a taxable cc If 'Yes,' complete Part IX ..... .. 89a 50/(c)(3) organizations — Enter' Amount of tax imposed on the organization during the year u section 4911 0 . section 4912 0 . , section 4 b 501(c)(3) and 50I(c)(4) organizations — Did the organization engage in any section 4958 excc during the year? If 'Yes,' attach a statement explaining each transaction ... c Enter. Amount of tax paid by the organization managers or disqualified persons during the year under section 4912, 4955, and 4958 ... ... d Enter: Amount of tax on line 89c, above, reimbursed by the organization ... 90 a List the states with which a copy of this return is filed - NONE REQUIRED b Number of employees employed in the pay period that includes March 12, 1998 (see instructions) . 91 The books are in care of e KARIN PEARSON - SHOPPE Telephone number - (808) 326 - 2493 Located at 75 KUAKINI HWY., #203, KAILUA - KONA HI ZIP +4• 96740 92 Section 4947(a)(1) nonexempt charitable trusts filing Form 990 in lieu of Form 1047 — Check here . and enter the amount of tax-exempt interest received or accrued during the tax year ... . BAA TEEA0105 01/13/99 99- 0230341 .I 92 90 1 Page 5 Yes No "s1 X X X ita X X X X 0. 0. 59 Iross amounts unless se indicated. Program service revenue: 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 Part IX Information Regarding Taxable Subsidiaries (Complete this Part if the 'Yes box on line 88 is checked.) Name, address, and employer Identification number of corporation or partnership Percentage of ownership Interest Nature of business activities Total income End - of-year assets % % MedicarelMedicaid payments . Fees & contracts from government agencies . Membership dues and assessments . .. ... Int on savings & temporary cash mvmnts .. Dividends and interest from securities . . .. Net rental income or (loss) from real estate. debt- financed property not debt - financed property Net rental income or (loss) from pers prop .. Other investment income Gain or (loss) from sales of assets other than inventory . ... Net Income or (loss) from special events . . . Gross profit or (toss) from sales at mvenlory , Other revenue a Please Here Under penalties of eclare that I have examined this return. in true, correct, and umplete veclaration of preparer (other than officer) is ludma accompanying schedules and statements, and to the best 01 my knowledge and belief, ,1 is based on all inf rmation of which preparer has any knowledge (See insim lions ) o JOAnn FRsnswort) t I-5 ° ► e gerzeti v 17iveel-rx. ire �1 NI Sign re of Officer Date Type or Pnnt Name an Tale Paid Pre- parer's Use Only Preparer's , - ► i *a 07,4 e '� Date 12/30/99 Check it elf- emoloved n EIN Prepares s Social Securiry Number 569-96-6249 99- 0303190 Firms Name Itrhn D. Car naro, CPA, A P.C gmsN (or yours II ► P.O. Box 880429 self ad) p Pukalani HI 14 11 , 161 . > , ; ° � ' ' � -'' "� " � '" " ,. .....[t. "ids. Subtotal (add columns (8), (D), & (E)) .... .. 11 , 161 . Line No. Explain how each activity for which income is reported in column (E) of Part VII contributed importantly to the accomplishment of the organization's exempt purposes (other than by providing funds for such purposes). Part IX Information Regarding Taxable Subsidiaries (Complete this Part if the 'Yes box on line 88 is checked.) Name, address, and employer Identification number of corporation or partnership Percentage of ownership Interest Nature of business activities Total income End - of-year assets % % % Please Here Under penalties of eclare that I have examined this return. in true, correct, and umplete veclaration of preparer (other than officer) is ludma accompanying schedules and statements, and to the best 01 my knowledge and belief, ,1 is based on all inf rmation of which preparer has any knowledge (See insim lions ) o JOAnn FRsnswort) t I-5 ° ► e gerzeti v 17iveel-rx. ire �1 NI Sign re of Officer Date Type or Pnnt Name an Tale Paid Pre- parer's Use Only Preparer's , - ► i *a 07,4 e '� Date 12/30/99 Check it elf- emoloved n EIN Prepares s Social Securiry Number 569-96-6249 99- 0303190 Firms Name Itrhn D. Car naro, CPA, A P.C gmsN (or yours II ► P.O. Box 880429 self ad) p Pukalani HI ZIP +4 - 96788 a For t in 990(1998) FAMILY SUPPORT VICES OF WEST HAWAII Part.VII : of Income - Pricing Activit es ( see Instructions. Enter otherw BAA 93 101 102 103 a b c d e 9 94 95 96 97 a b 98 99 100 b c d e 104 105 Total (add line 104, columns (8), (D), and (E)) Note: (Line 105 plus line Id, Part 1, should equal the amount on line 12, Part I ) TEEA0106 01/13/99 • 99- 0230341 re Page 6 Part VIII Relationship of Activities to the Accomplishment of Exempt Purposes ( See instructions.) (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) Contnbutions to employee benefit plans 8 deferred compensation (e) Expense account and other allowances NONE Total number of others receiving over $50,000 for professional services ... NONE 4. .i '' - , :•i ;f,C: ii �;s..r('?" ;,ti'.,� -�„ -- `'r ".''. .. ��''.'- " %. ; -; .`•'r Total number of other employees paid over $50.000 NONE � a_;; . � r I%t'.. . �:. �; .,., . . "Y ". ?,:ii "5 = ",'� "�:'::; ;�ti:...NJil,f.; (a) Name and address of each independent contractor paid more than $50,000 (b) Type of service (c) Compensation KAPIOLANI MEDICAL CENTER FOR WOMEN AND CHILDREN 5500 MERCHANT STREET HONOLULU. HI 96813 MEDICAL SERVICES 111,000. Total number of others receiving over $50,000 for professional services ... NONE 4. .i '' - , :•i ;f,C: ii �;s..r('?" ;,ti'.,� -�„ -- `'r ".''. .. ��''.'- " %. ; -; .`•'r Schedule A (Form 990) Department of the ire rnal Revenue Service Organizati x empt Under 1998 Section 501(c)(3) BAA For Paperwork Reduction Act Notice, see the instructions for Form 990 and Form 990 -EZ. (Except Private Foundation) and Section 501(e), 501(0 501(k), 501(n), or Section 4947(ax1) Nonexempt Charitable Trust Supplementary Information. See separate instructions. 0 - Must be completed by the above organizations and attached to their Form 990 or 990 -EZ. Name of the Organization FAMILY SUPPORT SERVICES OF WEST HAWAII TEFA0401 12/11198 RS use only — Do not write or staple in this space OMB No. 1545-0047 Employer ldenhfication Number 99- 0230341 Part'.I k'k?Y! Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (See instructions. List each one. If there are none, enter' None.') Pait•WAv.r Compensation of the Five Highest Paid Independent Contractors for Professional Services (See instructions List each one (whether individuals or firms). If there are none, enter 'None.') Schedule A (Form 990) 1998 Schedule A For 990) 1998 Part IV The organization is not a private foundation because it is (please check only One applicable box). 5 6 7 8 9 e and state ______ _____________ _______________________________ 10 An organization operated for the benefit of a college or university owned or operated by a governmental unit Section 170(b)(1)(A)0v). (Also complete the Support Schedule in Part IV -A ) 11 a An organization that normally receives a substantial part of its support from a governmental unit or from the general public. Section 170(b)(1)(A)(vi) (Also complete the Support Schedule in Part IV -A.) 11 b A community trust Section 170(b)(1)(A)(v0 (Also complete the Support Schedule in Part IV -A ) 12 An organization that normally receives. (1) more than 33 -1 /3% of it support from contributions, membership fees, and gross receipts from activities related to its charitable, etc, functions — subject to certain exceptions, and (2) no more than 33 -113% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975 See section 509(a)(2) (Also complete the Support Schedule in Part IV -A.) 13 111 An organization that is not controlled by any disqualified persons (other than foundation managers) and supports organizations described in (1) lines 5 through 12 above; or (2) section 501(c)(4), (5), or (6), if they meet the test of section 509(a)(2) (See section 509(a)(3) ) X •AMILY SUPPORT S ERVICE S OF WES I AWAII Reason for Non- Private Foundation Status (See instructions ) A church, convention of churches, or association of churches, Section 170(b)(1)(A)(i. A school. Section 170(b)(1)(A)(1). (Also complete Part V, page 4.) A hospital or a cooperative hospital service organization Section 170(b)(1)(A)(1). A federal, state, or local government or governmental unit. Section 170(b)(1)(A)(v). A medical research organization operated in conjunction with a hospital. Section 170(b)(1)(A)(1). Enter the hospital's name, city, Provide the following information about the supported organizations. (See instructions ) (a) Name(s) of supported organization(s) 14 rl An organization organized and operated to test for public safety Section 509(a)(4) (See instructions.) BAA TEEA0402 12/11/98 99- 0230341 Paoe 2 (b) Line number from above Yes No P,art,iIiS : J Statements About Activities l 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? 1 X If 'Yes,' enter the total expenses paid or incurred in connection with the lobbying activities ... 1"- $ ,.'. I - if. 5 , "t'i ,':-',1 Organizations that made an election under section 501(h) by filing Form 5768 must complete Part VI -A. Other organizations checking 'Yes,' must complete Part VI-13 and attach a statement giving a detailed description of the lobbying activities. -:== 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? .... ... ... .. .... 2a 2b c Furnishing of goods, services, or facilities? .... ..... .. .... ... .. ... 2c X d Payment of compensation (or payment or reimbursement of expenses if more than $1,000)? . See.2 t.. V, . Fm .990 2d X e Transfer of any part of its income or assets? . .. ... .... . ..... .. ... 2e X If the answer to any question is 'Yes,' attach a detailed statement explaining the transactions. 3 Does the organization make grants for scholarships, fellowships, student loans, etc? ... .... 3 X 4a Do you have a section 403(b) annuity plan for your employees .. .. .... ... b Attach a statement 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.) 4a X Schedule A For 990) 1998 Part IV The organization is not a private foundation because it is (please check only One applicable box). 5 6 7 8 9 e and state ______ _____________ _______________________________ 10 An organization operated for the benefit of a college or university owned or operated by a governmental unit Section 170(b)(1)(A)0v). (Also complete the Support Schedule in Part IV -A ) 11 a An organization that normally receives a substantial part of its support from a governmental unit or from the general public. Section 170(b)(1)(A)(vi) (Also complete the Support Schedule in Part IV -A.) 11 b A community trust Section 170(b)(1)(A)(v0 (Also complete the Support Schedule in Part IV -A ) 12 An organization that normally receives. (1) more than 33 -1 /3% of it support from contributions, membership fees, and gross receipts from activities related to its charitable, etc, functions — subject to certain exceptions, and (2) no more than 33 -113% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975 See section 509(a)(2) (Also complete the Support Schedule in Part IV -A.) 13 111 An organization that is not controlled by any disqualified persons (other than foundation managers) and supports organizations described in (1) lines 5 through 12 above; or (2) section 501(c)(4), (5), or (6), if they meet the test of section 509(a)(2) (See section 509(a)(3) ) X •AMILY SUPPORT S ERVICE S OF WES I AWAII Reason for Non- Private Foundation Status (See instructions ) A church, convention of churches, or association of churches, Section 170(b)(1)(A)(i. A school. Section 170(b)(1)(A)(1). (Also complete Part V, page 4.) A hospital or a cooperative hospital service organization Section 170(b)(1)(A)(1). A federal, state, or local government or governmental unit. Section 170(b)(1)(A)(v). A medical research organization operated in conjunction with a hospital. Section 170(b)(1)(A)(1). Enter the hospital's name, city, Provide the following information about the supported organizations. (See instructions ) (a) Name(s) of supported organization(s) 14 rl An organization organized and operated to test for public safety Section 509(a)(4) (See instructions.) BAA TEEA0402 12/11/98 99- 0230341 Paoe 2 (b) Line number from above Calendar year (or fiscal year beginning in) 1 (a) 9 9 7 (b) 1996 (c) 1995 (d) 1994 (e) Total 15 Gifts, grants, and contributions received. (Do not include unusual grants. See line 28.) 1, 916, 275. 1, 297, 478. 1, 593, 691. 1, 200, 312. 6, 007, 756. 16 Membership fees received 17 Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is not a business unrelated to the organization's charitable, etc, purpose .. .. ... .. 18 Gross income from interest, dividends, amounts received from payments on securities loans (Section 512(a)(5)) rents, royalties and unrelated business taxable income (less Section 511 taxes) from buss- , nesses acquired by the organ izahon after June 30, 1975. 9, 210. 9,494. 6,057. 3,140. 27.901. 19 Net income from unrelated business activities not included in line 18 .... ... . . 20 Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf ... ... . .. 21 The value of services or facilities furnished to the organization by a governmental unit without charge Do not include the value of services or facilities generally furnished to the public without charge . . 22 Other income. Attach a schedule. Do not include gain or (loss) from sale of capital assets 23 Total of lines 15 through 22 ... 1, 925, 485. 1, 306, 972. 1, 599, 748. 1,203,452. 6, 035, 657. 24 Line 23 minus line 1 7 ... ..... 1, 925, 485. 1, 306, 972. 1, 599, 748. 1,203,452. 6, 035, 657. 25 Enter 1% of line 23 ... 19,255. 13,070. 15,997. 12,035. ':..'' :et+: >i.'1 26 Organizations described on lines b Attach a list (which is not open to person (other than a governmental 1997 exceeded the amount shown c Total support for Section 509(a)(1) d Add. Amounts from column (e) for e Public support (line 26c minus line f Public support percentage (line 26e 10 or 11: a Enter 2% of amount in co umn (e), line 24 . .... ► public inspection) showing the name of and amount contributed by each unit or publicly supported organization) whose total gifts for 1994 through in line 26a Enter the sum of all these excess amounts .... ... . . ... or test: Enter line 24, column (e) . .... • lines: 18 27,901 19 26a 120,713. 26 99,912. 26c 6, 035, 657. 26d 127,813. 22 26b 99,912. ► 26d total) . . .. ... .... ► (numerator) divided by line 26c (denominator)) .. .... ■ 26e 5, 907, 844. 26f 97.88 % Part IV-A'=: Schedule A (Form 990) 1998 FAMILYI PORT SERVICES OF WEST HAWAII Support Schedule (Co - -le only if you checked a box on line 10, 11, or 12.) • e cash method of account ng. Note: You may use the worksheet in the instructions for converting from the accrual to the cash method of accounting. 27 Organizations described on line 12: a For amounts included in lines 15, 16, and 17 that were received from a 'disqualified person,' attach a list to show the name of, and total amounts received in each year from, each 'disqualified person ' Enter the sum of such amounts for each year: BAA (1997) (1996) bFor 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' (1997) (1996) (1995) (1994) c Add Amounts from column (e) for lines: 17 d Add' Line 27a total ... 15 27 d 27 e 27 q 27 h 20 and line 27b total (1995) e Public support (line 27c total minus line 27d total) .. .. f Total support for Section 509(a)(2) test: Enter amount on line 23, column (e) . . ►I 271 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)) TEEA0403 12/11198 16 21 (1994) 99- 0230341 ► 27c ► ► ► 28 Unusual Grants: For an organization described in line 10, 11, or 12 that received any unusual grants during 1994 th ough 1997, attach a list (which is not open to public inspection) for each year showing the name of the contributor, the date and amount of the grant, and a brief description of the nature of the grant. Do not include these grants in line 15. (See instructions) Pa .e 3 Schedule A (Form 990) 1998 FANIL•PPORT SERVICES OF WEST HAWAII • Part V 1 Private School Questionnaire (See instructions.) (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? .... ... .. ... .. !f 'Yes,' please describe; if 'No,' please explain. (If you need more space, attach a separate statement.) 32 Does the organization maintain the following a Records indicating the racial composition of the student body, faculty, and administrative staff? ..... b Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory basis° .. .. ..... .... .... ..... .. c Copies of all catalogues, brochures, announcements, and other written communications to the public dealing with student admissions, programs, and scholarships" ... .... ... d Copies of all material used by the organization or on its behalf to solicit contributions? .. .. . . .. If you answered 'No' to any of the above, please explain. (If you need more space, attach a separate statement.) 33 Does the organization discriminate by race in any way with respect to: a Students' rights or privileges? .. .. .. ..... ... b Admissions policies' ... .. ... .. ... .... .... . c Employment of faculty or administrative staff? .. .... .... .. d Scholarships or other financial assistance? .. .... .. .. ... e Educational policies' .. .. ... .. .. .. I Use of facilities" .. .. .. .. .. .. ... g Athletic programs? .. .. h Other extracurricular activities' .. ... If you answered 'Yes' to any of the above, please explain (If you need more space, attach a separate statement.) 34a Does the organization receive any financial aid or assistance from a governmental agency' b Has the organization's right to such aid ever been revoked or suspended' . If you answered 'Yes' to either 34a or b, please explain using an attached statement. 35 Does the organization 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. BAA TEEAO4C4 70/05/98 99- 0230341 Page4 N/A 29 30 31 32a 32 b 32c 32 d 33 a 33 b 33c 33d 33e 33f 33 q 33 h 34a 34b Yes . 35 No Check here a Check here iii b c if the organization belongs to an affiliated group. ' if you checked 'a' above and 'limited control' provisions apply. Limits on Lobbying Expenditures he term 'expenditures' means amounts paid or incurred) (a) Affiliated group totals (b) To be completed for all electing organizations 36 Total lobbying expenditures to influence public opinion (grassroots lobbying) ... 37 Total lobbying expenditures to influence a legislative body (direct lobbying) . ... 38 Total lobbying expenditures (add lines 36 and 37) . 39 Other exempt purpose expenditures . .. 40 Total exempt purpose expenditures (add lines 38 and 39) .. . ... .... 41 Lobbying nontaxable amount Enter the amount from the following table — If the amount on line 40 is — The lobbying nontaxable amount is — Not over $500,000 .. 20% of the amount on line 40.... Over $50Q000 but not over $1,000,000 .. $100000 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 $1,000,000 Over $1,50Q000 but not over $17,000,000 , $225,000 plus 5% of the excess over $1,500,000 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 is an amount on either line 43 or line 44, you must file Form 4720 ... ... — 36 45 Lobbying nontaxable amount' .. 37 38 46 Lobbying ceding amount (150% of line 45(e)) .. 39 - ' 40 47 Total lobbying expenditures , 41 r.;>[ „' ? <!''.a::,' (`'.'.I »' ' "i'; .. ` "' = =' %, a.,.:. "> "� ;: ' ;,,; , :, :.y_ -� ::: >: ° -.'” .c;: ✓;; "'' l - 4; -� ^1. .- ;'�•' - ^Y: - 'r::;,a '= "V: =.i�,._ >., ;i•- i "• % ;;`" rma <; %: ,;� ;: ; 4 42 s'S. `t "F ?i i' t.;" ,;:`�. : ;';'et 43 44 49 Grassroots ceding amount (150% of line 48(e)) -• .. - ., ,, „ , Schedule A (Form 990) 1998 FAMIL•PPORT SERVICES OF WEST HAWAII• Part-VI -A Lobbying Expenditures by Electing Public Charities (See instructions ) (To be completed Only by an eligible organization that filed Form 5768) 4 -Year Averaging Period Under Section 50 (h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the instructions for lines 45 through 50 ) Part VI —B } Lobbying Activity by Nonelecting Public Charities (For reporting only by organizations that did not complete Part VI -A) (See instructions.) 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 Imes c through h) . . .. c Media advertisements . . ... .. d Mailings to members, legislators, or the public .. .. .. e Publications, or published or broadcast statements .. .... . f Grants to other organizations for lobbying purposes .. .. ... .. ... g Direct contact with legislators. their staffs, government officials, or a legislative body .. -, .. ... h Rallies demonstrations, seminars, conventions, speeches, lectures, or any other means i Total lobbying expenditures (add lines c through h) .. .. ..... If 'Yes' to any of the above, also attach a statement giving a detailed description of the lobbying activities BAA TEEA0405 10105/98 99- 0230341 Yes No X X X X X X X X N/A Amount Page 5 0. Lobbying Expenditures During 4 -Year Averaging Period Calendar year (or fiscal year beginning in) A- (a) 1998 (b) 1997 (c) 1996 (d) 1995 (e) Total 45 Lobbying nontaxable amount' .. 46 Lobbying ceding amount (150% of line 45(e)) .. - ' 47 Total lobbying expenditures , 48 Grassroots nontax- able amount 49 Grassroots ceding amount (150% of line 48(e)) 50 Grassroots lobbying expenditures .. Schedule A (Form 990) 1998 FAMIL•PPORT SERVICES OF WEST HAWAII• Part-VI -A Lobbying Expenditures by Electing Public Charities (See instructions ) (To be completed Only by an eligible organization that filed Form 5768) 4 -Year Averaging Period Under Section 50 (h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the instructions for lines 45 through 50 ) Part VI —B } Lobbying Activity by Nonelecting Public Charities (For reporting only by organizations that did not complete Part VI -A) (See instructions.) 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 Imes c through h) . . .. c Media advertisements . . ... .. d Mailings to members, legislators, or the public .. .. .. e Publications, or published or broadcast statements .. .... . f Grants to other organizations for lobbying purposes .. .. ... .. ... g Direct contact with legislators. their staffs, government officials, or a legislative body .. -, .. ... h Rallies demonstrations, seminars, conventions, speeches, lectures, or any other means i Total lobbying expenditures (add lines c through h) .. .. ..... If 'Yes' to any of the above, also attach a statement giving a detailed description of the lobbying activities BAA TEEA0405 10105/98 99- 0230341 Yes No X X X X X X X X N/A Amount Page 5 0. Schedule A (Form 990) 1998 FAMILrSUPPORT SERVICES OF WEST HAWAII 99- 0230341 (Part VIII 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(c)(3) organizations) or in section 527, relating to political organizations? a Transfers from the reporting organization to a nonchantable exempt organization of: No (i)Cash .... ... .. ... .. ... X (ii)Other assets . .. .... X b Other transactions: (i)Sales of assets to a nonchantable exempt organization (ii)Purchases of assets from a nonchantable exempt organization ..... (iii)Rental of facilities or equipment .... ..... .. (iv)Reimbursement arrangements (v)Loans or loan guarantees . .. . (vi)Performance of services or membership or fundraising solicitations ....... c Sharing of facilities, equipment, mailing lists, other assets, or paid employees d If the answer to any of the above is 'Yes,' complete the following schedule. Column (b) should always show the fair ma ket 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. Line no. 52a Is the organization directly or indirectly affiliated with, or related to, one or more tax- exempt organizations descr bed in section 501(c) of the Code (other than section 501(c)(3)) or in section 527 . . BAA b If 'Yes,' complete the following schedule' (a) Name of organization TEEA0406 10/05/98 (c) Description of relationship Page 6 51 a (i) a (ii) b (i) b (ii) b (iii) b (iv) b (v) b (vi) c Yes (b) Amount involved Name of nonchantable exempt organization (d) Description of transfers, transactions, and sharing arrangements Yes © No (h) Type of organization (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 and deferred compensation (E) Expense account and other allowances DALE ROSS BOX 4960 KAILUA- KONA,HI 9674° DIRECTOR 1 /0. 0. 0. BETSY COLE 65 -1235 A OPELO RD HAINA COTT a DIRECTOR 1 O. O. O. DIANNE SIMMONS 68 -1773 A'ALU PL WAIKOLOA, HI 63733 DIRECTOR 1 O. O. O. HANNAH SPRINGER 72 -3403 MAMALAHOA HWY KAILUA- KONA,H DIRECTOR 1 0. 0. O. CYNTHIA SALLEY ROB 500 HONAUNAU,HI 9672 DIRECTOR 1 0. 0. 0. ALLEN WILCOX 83-500 KEWAIKI CAPTAIN 000K.HI 9670 DIRECTOR 1 O. O. O. JOANN BISHOP FREED 73 -116 MAHILANI KAILUA- KONA,H1 9674 DIRECTOR 1 42,000. 1,260. 0. JOANN FARNSWORTH 75 -5759 KUAKINI HWY,#203 KAILUA -KON EXEC DIRECTOR40 50,400. 1,527. 0. FAMILY SUPPORT SERV•OF WEST HAWAII 99- 0230341 • 1 Form 990, Page 2, Part II, Line 43 Other Expenses Stmt Other expenses (itemize): INSURANCE OTHER EXPENSES FUNDRAISING EXPENSE BOOKKEEPING PROGRAM ENHANCEMENT Total Form 990, Page 4, Part V List of Officers, Etc. Statement (A) (B) (C) (D) Total Program Management Fundraising services and .eneral 15,777. 15,777. 0. 10,955. 5,466. 2,066. 3,423. 9,636. 0. 0. 9,636. 7,458. 0. 7,458. 0. 5,092. 0. 0. 5,092. 48,918. 21,243. 9,524. 18,151. Total 92,400 2,787. 0. c , E.::: :Z30 Room 3137 , CA 90053® Em ployer Ident,fic on Number: 99 0230341 Oate: MAR. 25, 1987 Case Number: 957063041 WEST HAWAII FAMILY SUPPORT COUNCIL Contact Person: INC KORELL, ANTOINETTE PO BOX 1539 Contact Telephone Number: KEALAKEKUA, HI 96750 (213) 894 -4405 Oear Applicant: Our Letter Dated: Sept. 7, 1984 Caveat Applies: no This modifies our letter of the above date in which He stated that you would be treated as an organization which is not a private foundation until the expiration of your advance ruling period. Based on the information you submitted, we have determined that you are not a private foundation within the meaning of section S09(a) of the Internal Revenue Code, because you are an organization of the type described in section 503(a)(1) and 170(b)(1)(A)(vi). Your exempt status under section 501(c)(3) of the code is still in effect. Grantors and contributors may rely on this determination until the Internal Revenue Service publishes a notice to the contrary. However, a grantor or a contributor may not rely on this determination if he or she Has in part responsible for, or was aware of, the act or failure to act that resulted in your foss 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. Because this letter could help resolve any questions about your private foundation status, please 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 above. Sincerely yours, Frederick C. Nielsen Oistrict Otrector Letter I050(CG) • 0 STATE OF HAWAII E� PARTMENT OF COMMERCE AND CONSUM AIRS Business Registration Division 1010 Richards Street Mailing Address: P. O. Box 40, Honolulu, Hawaii 96810 Name Unange Amendment ARTICLES OF AMENDMENT TO CHANGE CORPORATE NAME (Section 415B -38, Hawaii Revised Statutes) ,T.- s ..� r nin.na -' & 1 on% a ATE 0i HAWVA The undersigned, duly authorized officers of the corporation submitting these Articles of Amendment, certify as follows: 1. The present name of the corporation is: 2. The corporation's name is changed to: WEST HAWAII FAMILY SUPPORT COUNCIL FAMILY SUPPORT SERVICES OF WEST HAWAII 3. If adoption of the amendment was by the members, complete the following: OR NtY A. A meeting of the members was held on (Monts pay Year) A quorum was present at the meeting, and at least two- thirds of the members present at the meeting voted to adopt the amendment. B. The amendment was adopted by the written consent of all of the members of the corporation entitled to vote. 4. If adoption of the amendment was by the board of directors, complete the following: A. A meeting of the directors was held on OR 8. The amendment was adopted by the written consent of all of the Board of Directors 5. If the amendment was adopted by the Board of Directors, check one of the following: [ X] The corporation has no members. OR [ ] There are no members entitled to vote We certify under the penalties of 4158 -138, Hawaii Revised Statutes, that we have read the above statements, and that the same are true and correct. Witness our hands this 2Sth day 01 SepTemhPr . 1 9 90 . David Garcia, President Alice E. Dean - Daniel, (TypelPnnl Name & Title) r � (Type/Pnnttfame 8 liife 40-e t JULY 24, 1990 (Month Day Year) A auorum was present at the meeting, and a majority of the directors present at the meeting voted to adopt the amendment. Secretary (SVnature of Officer) (Signature of Officer) (See Reverse Side For Instructions) 02 2 IM] 015. 0915-05 {Feel THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED, NOTWITHSTANDING ANY REQUIREMENT TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLIO ES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS INSR TYPE OF INSURANCE POLICY NUMBER lTR POLICY EFFECTIVE DATE IMM /OD/YYI POLICY FXPIRAitory DATE IMM /DINVY) LIMITS A GE�NERAL LIABILITY COMMERCIAL GENERAL LIABILITY GA736905 JUL 1 JUL 1 EACH OCCURRENCE $ 1,000,000 y FIRE DAMAGE (Any One Fire) $ 100,000 X CLAIMS MADE I I OCCUR MED EXP (Any One Person) $ EXCLUDED PERSONAL BADV INJURY $ 1,000,000 AGGREGATE LIMIT APPLIES PER GENERAL AGGREGATE $ 3,000,000 GEN'L PRODUCTS - COMP/OP AGG $ 3,000,000 POLICY J EQ pi LOC A AUTOMOBILE LIABILITY ANY AUTO ALL OWNED AUTOS SCHEDULED AUTOS HIRED AUTOS NON -OWNED AUTOS GA736905 JUL 1 99 JUL 1 00 COMBINED SINGLE LIMIT (Ea accident) denp S 1,000,000 BODILY INJURY (Per person) g BODILY INJURY (Per accident) S X PROPERTY DAMAGE $ I GARAGE LIABILITY ANY AUTO AUTO ONLY • EA ACCIDENT $ OTHER THAN E4 ACC $ AUTO ONLY AGG 3 EXCESS LIABILI TY I OCCUR i CLAIMS MADE EACH OCCURRENCE $ AGGREGATE $ DEDUCTIBLE RETENTION $ $ 5 S WORKERS COMPENSATION AND EMPLOYERS' LIABILITY I w Om TY I IMLLS I I ER $ E L EACH ACCIDENT E L OISEASE.EA EMPLOYEE $ E L DISEASE-POLICY LIMIT $ A 61 HER. PROFESSIONAL LIABILITY GA736905 JUL 1 99 I JUL 1 00 $1,000,000 PER CLAIM $3,000,000 AGGREGATE AGG IS COMBINED PROF & CGL DESCRIPTION OF OPERATIONS /LOCATIONS/VEHICLES /SPEC AL ITEMS CERTIFICATE HOLDER ID BE NAMED AS ADDITIONAL INSURED UNDER THE ABOVE POLICY BUT ONLY AS THEIR INTERESTS MAY APPEAR AND ONLY WITH RESPECT TO THE OPERATIONS OF THE NAMED INSURED. CERTIFICAT�F LIABILITY DATE (MM /DD/YY) RAN JUL899 DEPARTMENT OF FINANCE aROD CO� NATIONAL INSURANCE PROFESSIONALS CORP 1040 NE HOSTMARK STREET #200 POULSBO WA 98370 PHONE: (360)697 - 3611 FAX: (360)697 - 3688 S INS F U A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. COMPANIES AFFORDING COVERAGE C OMPANY A UNI 1 ED NATIONAL INSURATICETONIPANY COMPANY 0. INSURED FAMILY SUPPORT SERVICES OF WEST HAWAII 75 -5759 KUAKINI HIGHWAY, #203 KAILUA -KONA HI 96740 COMPANY C COMPANY D COMPANY E COUNTY OF HAWAII SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE DEPARTMENT OF FINANCE THE EXPIRATION DATE THEREOF, THE ISSUING COMPANY WILL ENDEAVOR TO MAIL 25 APUNI STREET, #118 30 DAYS WRITTEN NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, BUT FAILURE TO MAIL SUCH NOTICE SHALL IMPOSE NO OBLIGATION OR LIABILITY HILO, HI 96720 - 8248 OF ANY KIND UPON THE COMPANY, ITS AGENTS OR REPRESENTATIVES AUTHORIZED REPRESENTATIVE 1 n //���� �� '1AA,�.,te l CIIA/iLA.--- Attention: - COVERAGES CERTIFICATE HOLDER ACORD 25 -5 (7/97 ADDITIONAL INSURED, INSURER LETTER. CANCELLATION Certificate # 18931 STATE OF HAWAII DEPARTMENT OF REGULATORY AGENCIES Business Registration Division In the Matter of the Incorporation ) of WEST HAWAII FAMILY SUPPORT COUNCIL ) CHARTER OF INCORPORATION II The location of the principal office of th corporation shall be in Kealakekua, Kona, State of Haw, and the specific address of its initial office shall be P.O. Box 1534, Kealakekua, Hawaii. IIS i The duration of the corporation shall be perpetual. IV The purpose of this corporation shall be: A) To promote positive family living. 6) To develop comntunit_y awareness and interest in the prevention of child abuse and neglect: and, represent the West Hawaii area on the Hawaii State Council on Child Abuse and Neglect. C) To establish a treatment network among the organizations and agencies which will provide services to families, utilizing the community professionals, laymen, and other resources. D) To develop and enhance all the family support systems affecting West Hawaii which include but shall not be limited to housing, employment, transportation, education, health, recreation, energy and conservation. E) To support and revive traditional and cultural heritages of Hawaiian and other ethnic peoples. F) Without personal gain or profit to any individual members thereof, except for services actually rendered to the corporation, to solicit and accept grants- in-aid from governmental and private sources, and to solicit and acceot contributions and bequests to be used i carrying VI There shall be a board of directors consisting of not more than fifteen members. The following persons shall be the initial officers and directors and shall hold office for the first year or are duly elected pursuant to corporation: Office Held Chairperson Connie Vice- Chair- person Secretary - Treasurer Director Director Director Director Director Director Director Director The corporation is Name • Hicks - Santana R.R. 1, Box 53A Captain Cook, HI 96704 Marilyn Yangson David Garcia Janice Baxter Merle Martin Robert L. Fultz Rafael Ramirez Florence K. Lerback Marianne Thalken Virginia Enos Jackie Kalani VII until their successors the by -laws of the Residence Address P.O. Box 776 Xealakekua, HI 96750 73 -1262 Lihau Street Xailua-Kona, HI 96740 P.O. Box 4987 Kailua -Kona, HI 96740 P.O. Box 812 - Kailua -Rona, HI 96740 P.O. Box 1787 Kealakekua, HI 96750 P.O. Box 1446 Kealakekua, HI 96750 P.O. Box 244 Kailua -Kona, HI 96740 P.O. Box 716 Kealakekua, HI 96750 P.O. Box 276 Holualoa, HI 96725 P.O. Box 753 Captain Cook, HI 96704 not organized for profit, it will not issue any stock, and no part of its assets, income, ARTICLE I NAME The name of this corporation shall be Family Support Services of West Hawaii. ARTICLE II PURPOSES The purpose of the Family Support Services of West Hawaii is to promote healthy family relationships and to prevent child abuse and neglect by: Section 3. Section 4. Section 5. • • FAMILY SUPPORT SERVICES OF WEST HAWAII BY-LAWS 1. Increasing community awareness of the value of prevention services, 2. developing programs for the prevention of abuse and neglect and the strengthening of healthy family life, and 3. providing prevention services to families. ARTICLE III MEMBERSHIP This is a non - membership corporation. ARTICLE IV BOARD OF DIRECTORS Section 1. Board Membership. The Board of Directors shall consist of at least seven (7) members and not more than twenty -one (21). (Amended 9/15/98) Section 2. Selection of Board Members. Members of the Board of Directors shall be by the affirmative vote of a majority of existing Board Members. Board Members shall be individuals from the community who have demonstrated an interest in the purpose of the corporation and who are not close personal relations of employees. Board Tenure. There shall be staggered terms. Each term will last for a period three (3) years A person may serve two (2) consecutive terms before rotating off the board for at least one (1) year A director selected to fill a vacancy shall serve for the unexpired term of the directors predecessor in office. Powers and Functions The Board of Directors shall be the goveming body of the corporation, with full power and authority to manage, conduct and control the business and affairs of the corporation. All actions taken by the Board of Directors shall be deemed to be the acts of the corporation Regular Meetings Regular meetings of the Board of Directors shall be held, at least annually, at such times and places as the Board of Directors may provide by resolution. No notice other than such resolution need be given. (Amended 8/27/97) Pavicari 11 /Q /QR Section 12. Section 13. Section 14. Section 15. Section 16. • FAMILY SUPPORT SERVICES BY -LAWS PAGE 3 after the adjournment of the meeting. Such right to dissent shall not apply to a director who voted in favor of such action. (Amended 8/27/97) Compensation. Directors as such shall not receive any compensation for their services; provided, that nothing herein contained shall be construed to preclude any director from serving the corporation in any other capacity and receiving compensation therefor. Disclosure of Interest. Each member of the Board who may directly or indirectly receive an economic benefit from a decision of the Board shall, prior to consideration of the decision, disclose his or her interest in the matter under consideration, shall remove him or herself from Board discussion of the issue after disclosure, and shall not be permitted to vote on the issue. (Amended 8/27/97) Gifts The Board of Directors may accept on behalf of the Corporation any contribution, gift, bequest or device for the general purpose of or for any special purpose of the Corporation. (Amended 8/27/97) Removal. Any director may be removed from office without cause by the affirmative vote of a majority of the directors in office at any meeting called for such purpose. Any vacancy so created may be filled by the Board of Directors. (Amended 8/27/97) Reduction. No reduction of the number of directors shall have the effect of removing any director prior to the expiration of such director's term of office. (Amended 8/27/97) ARTICLE V OFFICERS Section 1. Number. The officers of this corporation shall be president, vide - president, secretary and treasurer. These officers shall be elected annually for a term of one (1) year and hold office until their successors are duly elected as set forth in Article IV, Section 5 above. (Amended 8/27/97) Section 2. Vacancies. A vacancy in any office because of death, resignation, removal, disqualification or otherwise, may be filled by the Board of Directors for the unexpired portion of the term. All officers shall be subject to removal at any time by the Board of Directors whenever in the judgement of the Board of Directors the best interests of the Corporation will be served thereby. The Board of Directors may, in its discretion, elect acting or temporary officers, elect officers to fill vacancies occurring for any reason whatsoever, and limit or enlarge the duties and powers of any officer elected by it. (Amended 8/27/97) Section 3. President. The President shall preside at all meetings, shall serve as ex- officio on all committees; shall prepare the agenda for each meeting. (Amended 8/27/97) Section 4. Vice - President. The Vice - President shall perform the duties of the President in the absence of the President and shall be the successor to the presidency in the event of the inability of the President to continue in office. Ppvicpri 11 /QIPR • • The following pages appear disorderly; however, they are a true reflection of the original on file in the Office of the County Clerk. • • FAMILY SUPPORT SERVICES OF WEST HAWAII BY -LAWS PAGES Section 2. Nothing contained in these by -laws shall authorize or empower Family Support Services of West Hawaii to perform or engage in any acts or practices which would cause Family Support Services of West Hawaii to lose its status as a tax - exempt organization within the meaning of Section 501 (c) (3) of the Internal Revenue Code of 1954, or the corresponding provision of any future United States Internal Revenue Law. ARTICLE IX NON - DISCRIMINATION Family Support Services of West Hawaii, its officers, directors, committee members, employees or persons it serves shall be selected entirely on a non-discriminatory basis with respect to age, disability, race, religion, gender, and national origin. (Amended 8/27/97) ARTICLE X INDEMNIFICATION Except as otherwise provided by the corporation laws of the State of Hawaii, any person and his/her heirs, executors and administrators, made or threatened to be made a party of any action, suit or proceeding by reason of fact that he /she is or was a Director or officer of the Board of Directors, employee of or member of the Corporation staff, may be indemnified by the Corporation against any and all judgements, settlements, or liability and expenses including, but limited to attorney's fees and costs incurred by him /her or his/her heirs, executors, and administrators in connection with the defense of, and appearance in or settlement of any action, suit or proceeding. Section 1. The By -Laws of this organization may be amended at any regular meeting of the Board of Directors by two- thirds (2/3) vote of the Board of Directors. Section 2. Proposed amendments shall be circulated to the Board at least one month prior to the meeting at which time action will take place. /bod/bylaws- 11/6/98. rev ARTICLE XI AMENDMENTS TO BY -LAWS ARTICLE XII EXECUTION OF INSTRUMENTS All notes, bonds, acceptances, contracts, and other instruments (except for checks which shall be addressed by Board of Director policy), except as otherwise provided in these By -Laws, shall be signed by such person or persons as shall be provided by general or special resolution of the Board of Directors, and in the absence of any provision in these By -Laws or any such general or special resolution applicable to any such instrument, then such instrument shall be signed by the President or Vice - President, and by the Treasurer or the Secretary. Unless authorized by the Board of Directors, no officer, agent or employee of the Corporation shall have any power or authority to bind the Corporation by any contract or engagement or to pledge its credit or to render it liable for any purpose or to any amount. (Amended 8/27/97) Rpvicprl • 1 1 1Q /QA