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HomeMy WebLinkAboutCOM 0667.019 1998-2000Stephen K. Yamashiro Mayor DEPARTMENT OF FINANCE 25 Aupuni Street, Room 118 • Hilo, Hawaii 96720 -4252 (808) 961-3234 • Fax (808) 961 -8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2000 -01) HUMAN SERVICES NONPROFIT GRANTS REVIEW COMMITTEE (HSNPGRC) FISCAL YEAR ENDING:June 30, 2001 DATE OF APPLICATION:January 30 , 2000 GRANT APPLICATION FOR: Client Special Needs (Program Title) Legal Name of Organization: Friends of the Children's Advocacy Center -East Hawaii Mailing Address: Facility/Site Address: Director /Site Manager: Organization President: Contact Person (Grant Writer) Cheryl R. Reis Amount of request for County funds: Total annual budget of organization: County of ji9ataii 1290 Kinoole Street, Hilo, Hawaii 96720 1290 Kinoole Street, Hilo, Hawaii 96720 Marianne B. Okamura Phone:933 -0965 Richard Henderson II P -6499 $ 29,800 $ 83,000 Has the applicant applied for any other funds from the County of Hawaii this fiscal year? 0 Yes SourceiDepartment: Agency /Program(s): Social Services 0 Youth Programs Check Category (ies) V Culture and Arts V Education Briefly define the program for which funding is being requested: • The FCAC -EH Client Special Needs Funds provides basic 1 4/lly. 50,nr FLYirt` r rn z cn °eel son G� oe `!1 50 SW/Nc° Harry A. Takahashi Director Phone:933 -2475 (b) 0 Elderly Programs 0 Other 935 - 4656 (r) S. K. Schutte Deputy No Comm. No. � 6 7' O 19 File No. '' I Ref. To:, n.$EbC Ref. Date - FEB 2 3 2000' needs, I.e.,'c of ing and shelter expeditionsly to children, ages 0 - 17 years, who are victims of sexual /physical abuse /neglect. LThese services are supplementary and are activated when all other avenues of support are exhausted or unavailable. 4, I. QUALIFYING STANDARDS FOR APPLICANTS An applicant must meet all of the following standards: exempted from the Federal income tax by the Internal revenue Service. Be chartered or otherwise authorized to do business in the State for charitable purposes and Have a governing board whose members serve without compensation and have no conflict of interest between their regular occupations and the services provided. Have bylaws or policies which describe the manner in which business is conducted, including management, audit, fiscal policies and procedures, policies on nepotism, and policies on management of potential conflict of interest. Have at least one year's experience with the service or activity for which the appropriation is sought or can otherwise demonstrate to the satisfaction of the County sufficient expertise to successfully carry out the service or activity. Be licensed and accredited in accordance with applicable requirements of Federal, State and County laws. II. GRANT CONDITIONS The applicant agrees to comply with the following terms & conditions prior to receiving a grant award. A. Comply with applicable Federal and State laws prohibiting discrimination against any person on the basis of race, color, national origin, religion, creed, sex, age, or handicap. B. Agree not to use any public funds for purposes of entertainment or perquisites. C. Comply with such other requirements as the Director of Finance may prescribe to ensure adherence by the nonprofit organization with Federal, State, and County 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 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 V. GRIEVANCE PROCEDURE VII. CONTINUED ELIGIBILITY VIII. A CKNOWLEDGME NT • • 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. 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. Any applicant or recipient who withholds or omits any material facts or deliberately misrepresents such facts to the County of Hawaii shall: 1) Immediately be disqualified from consideration for Nonprofit Grant funding; OR 2) be in violation of the terms of the Grant Agreement of County funds in which case a grant aereement 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. The Friends of the Children's Advocacy Center — East Hawaii (Legal Name of Organization) hereby agrees to administer the Client Special Needs Fund 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. (Program Title) IX. AMENDMENTS TO IFIL 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 r 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! ichard Henderson II ignature of President/Chairperson Date _Not a pill irahl Signature of Executive Director/Manager Date 4 January 30, 2000 FRIENDS OF THE CHILDREN'S ADVOCACY CENTER - EAST HAWAII ® ORGANIZATIONAL CHART 1 • TREASURER PRESIDENT VICE PRESIDENT EXECUTIVE COMMITTEE (Between BOD Meeting) PROGRAM SECRETARY BOARD OF DIRECTORS (17 Maximum) PROGRAM EDUCATION PREVENTION LEGISLATIVE OPERATING COMMITTEE (Staffed by Directors) FACILITIES FINANCE DEVELOPMENT VOLUNTEERS 0 • • DIRECTOR JON COUNTESS STANLEY GOLEMBESKI JENNIFER GOSSERT The Friends of the Children's Advocacy Center East Hawaii BOARD OF DIRECTORS (Revised 01/28/00) MAILING ADDRESS TELEPHONE Merrill - Lynch 345 Kekuanaoa St. Hilo, HI 96720 Haaheo School 121 Haaheo Rd. Hilo, HI 96720 Jennifer L. Gossert, C.P.A. 688 Kinoole St. Hilo, HI 96720 935-1136 (B) 961 -5492 (FAX) 959 -4779 (R) laysee @gte.net 974 -4411 (B) 974 -41 12 (FAX) 935 -4148 (R) HAAHEO /HIDOE@ notes.kl2.hi.us 969-3115 (B) 969 -7463 (FAX) 959 -5997 (R) Igossert @aol.com TERM /ASSIGNMENT 1996 - Present Treasurer 1998 - Present Ed ucation /Prevention Chair 1997 - Present Finance Chair DIRECTOR RICHARD HENDERSON II STEWART H. HUSSEY KAREN MITSUYOSHI The Friends of the Children's Advocacy Center East Hawaii BOARD OF DIRECTORS (Revised 01/28/00) MAILING ADDRESS RSM, INC. P.O. BOX 747 Hilo, HI 96721 -0747 Lawrence Appraisal Group Hawaii, Inc. 308 Kamehameha Ave., PH 3 Hilo, HI 96720 Ernest B. DeSilva School 278 Ainako Ave. Hilo, Hawaii 96720 TELEPHONE 935 -6499 (13) 961 -4669 (FAX) ritchie @rinvest.com 935 -6081 (B) 935 -6147 (FAX) 969 -9934 (R) Iaghilo @ilhawaii.net 974 -4855 (B) 974 -4858 (FAX) DESILVA /HIDOE@ Notes.kl2.hi.us TERM /ASSIGNMENT 1997 - Present Legislative Chair Development Co -chair 1 997 - Present President 1997 -1998 Newsletter Coordinator 1998 - Present Education /Prevention • MARCIA PROSE CHERYL R. REIS 65 Punahele St. Hilo, HI 96720 The Friends of the Children's Advocacy Center East Hawaii BOARD OF DIRECTORS (Revised 01/28/00) fri DIRECTOR MAILING ADDRESS TELEPHONE TERM /ASSIGNMENT Grafix Advertising 130 Kukuau St. Hilo, I-1196720 969 -7755 (B) 969 -7752 (FAX) 968 -8195 (R) Grafadv@aloha.net 933 -2475 (B) 935 -4656 (R /FAX) captante @ilhawaii.net 1995 - Present 1 997 - Present Volunteer Liaison 1 • The Friends of the Children's Advocacy Center East Hawaii PERSONNEL AND VOLUNTEERS NAME MAILING ADDRESS TELEPHONE STATUS MARIANNE BORGES OKAMURA Children's Advocacy Center 933 -0965 (B) Hawaii County East Hawaii 933 -0968 (FAX) Program Director 1290 Kinoole St. Hilo, HI 96720 JO ANN OTANI -HAUGH Children's Advocacy Center 933 -0965 (8) Secretary East Hawaii 933 -0968 (FAX) 1290 Kinoole St. Hilo, HI 96720 BRUCE C. MCCALL 1859 Wainuenue Ave. 935 -1215 (R) Volunteer Hilo, HI 96720 Program LYNN NAKAMURA 911 Ainako Ave. 935 -0009 (R) Volunteer Hilo, HI 96720 Program JANE WEBB 1070 Ainako Ave. 935 -0415 (R) Volunteer Hilo, Hawaii 96720 Program Name Degree g & Field of Study Admin. Staff Staff of Grant Program othe r staff' Full rune. Part Time Position Title N/A The Friends of the Childrer's Acvocacf Center is comprised totally of volunteers and has no staff. COUNTY OF HAWAII HUMAN SERVICES NONPROFIT GRANTS (FY 2000 -01) Staff Information Sheet The Friends clpie Children's' Advocacy Cce of East Hawaii & 1290 Kinoole Street Hilo, Hawaii 96720 (808) 935 -8755 January 27, 2000 County of Hawaii Department of Finance 25 Aupuni Street, Room 118 Hilo, HI 96720 Dear Sirs: Enclosed is our application for a Hawaii County Human Services Nonprofit Grant for fiscal year 2000 -01. Our organization provides services in East Hawaii to children who have been physically or sexually abused or neglected. As you are aware, the Big Island has a daunting array of social problems. East Hawaii demographics are typically more aggravated than those indicated for the Big Island as a whole. Here are just a few examples of the challenges facing East Hawaii: • Lowest per capita income in the state. • Lowest median income of family and non - family households. • Highest unemployment rate in the state (near 10 %, with Hilo having 15 to 18% unemployment). • Highest food stamps distribution (22% of' total State recipients with 11% of state's population). • A rapidly increasing suicide rate (21% of attempts by children under age 18). • Highest rate of confirmed cases of abuse of dependent adults (31 % of state's total). • Highest rate of confirmed cases of child abuse and neglect. • Highest rate of AIDS in the state. • Highest death rate from all causes. • Highest proportion of children under 18 years of age. We have seen our caseload increase from about 300 in 1996 to over 900 requests for assistance in 1999. This represents over a 200% increase in three years. We operate with an all- volunteer staff — with no paid personnel. All of the funding we generate goes directly to the support of children in need or to maintenance of the CAC facility itself. The Center is an older residence converted and refurbished largely through donations of time, material and financial contributions solicited by board members from local service organizations such as Rotary, Exchange clubs and others. Our services are directed to needs not met by any other organization in the public or private sector. The growing number of children in East Hawaii who have been physically or sexually abused or neglected is painfully evident. Your support in granting $29,800 to the East Hawaii Friends will go a long way toward helping us keep pace with a case load that we anticipate will continue to grow during the next year. On behalf of the Friends, may we thank you for your past support. We are grateful for it and appreciate the opportunity to submit our current application. If you have any questions, please call me on (808) 961 -5252 x 24. Thank you again. With Aloha, Richard Henderson II President Attachments PROGRAM /SERVICE DESCRIPTION A. Overview: as • NARRATIVE QUESTIONS 1. Describe the program for which funding is being requested. The mission of the Friends of the Children's Advocacy Center of East Hawaii (FCAC -EH, or hereafter known as the Friends) is to assist children from infancy through age 17, who are victims of sexual assault, physical abuse or severe neglect. The Friends are a non- profit, non - partisan volunteer group.. They partner with the Children's Advocacy Center of East Hawaii, (a program of the State Judiciary), to provide support, emergency and in- kind assistance not available through other sources. The Friends are committed to help victims rebuild their lives as well as develop self - reliance and self- esteem. 2. What unique or significant service will be provided? Although the Friends expedite the provision of basic needs - clothing and shelter - other programs, such as Child Enhancement and Special Needs, assists children and their families beyond the emergency stage with services for children not covered by any other programs and who would otherwise "fall through the cracks ". Through the Training, Education /Prevention program, the Friends sponsor training for professionals - social workers and police who are charged with the interview, investigation and follow up care of sexually /physically abused or neglected children. The Friends also promote public awareness and education regarding sexual /physical abuse and neglect issues. 2. What specific outcomes are to be achieved? The overall anticipated outcome is a child victim who becomes as stabilized, self - reliant, positive and productive as possible given the ordeal from which they have emerged. In order to achieve this outcome, the following issues /situations must be addressed: • Facilitate emergency placement of children who have disclosed abuse by providing overnight /school change of clothing (including underwear) and toiletries; • Providing meals for children who spend all day in protective custody during and investigation and are awaiting foster care placement; • Providing beds /folding mattresses for children so they won't have to sleep on the floor in foster placement; • Covering the costs of medical expenses not covered by insurance or nay other resource; • Providing clothes, formula and supplies for infants removed at birth from drug addicted mothers; FCAC -EH 2000 -01 COUNTY GRANT 1 • • • Covering the cost of additional treatment for a child who needs continued therapy, but whose family and the referral agency have exhausted available funds; • Purchasing school supplies, clothing and shoes for many abused children; • Paying for children's sports fees so they could participated with their peers, e.g., Aikido /Karate club dues, shared costs of athletic equipment with foster parents; • Providing summer camp, scouting, YWCA/YMCA, enrichment fees so that children can participate in positive, healthy activities; FCAC -EH 2000 -01 COUNTY GRANT 2 • Assisting a family on an extremely limited budget by meeting transportation expenses of getting to Hilo from outlying areas to participate in treatment programs; • Obtaining tutoring or paying for correspondence courses not covered by existing, conventional funding sources or are otherwise unavailable through the DOE. Referring agencies exhaust all resources before applying to the Friends, i.e., limited DHS funds, Alu Like, Queen Liliuokalani CC, etc. Successful completion allows a child to be promoted to the next grade or promoted. Damaged self- esteem or physical trauma , often preclude a child returning to a normal school setting immediately following abuse. • Paying school fees e.g., seniors cannot graduate without prepayment of fees at start of school year; • Providing for child safety by purchasing infant /ch8ild car seats or child safety gates; • Providing gifts on special occasions such as Christmas when the child's only gift may be from us. To assist police and social workers in keeping abreast of the latest investigative techniques, sensitivity training, forensics and knowledge of resources, the Friends provide funds for additional training. Local professionals are occasionally sent off island to receive this training. 4. How will the proposed program empower participants /clients to become self - sufficient and facilitate social change? Socio- economic climates that may lead to family disruption, sexual /physical abuse /neglect cannot always be predicted or prepared for. They are, however, situations that can be dealt with given resources, support and alternatives. The Friends' efforts are directed at facilitating a child's move through the trauma they've experienced with as much support, protection and encouragement as possible. With the Friends' help, children can develop courage, responsibility, initiative, and most importantly, a positive self -image and confidence toward a more positive future. They can develop into strong, healthy individuals capable of effecting positive social change for themselves as well as others. The Friends' Child Enhancement Program provides funds for children to participate in academic, occupational, athletic and /or extra - curricular activities that would otherwise be unavailable to them for lack of funds. This unique program encourages and enables children to realize ambitions and recognize that adults can provide constructive, positive avenues on which to build their futures instead of destructive environments that cause them pain. B. Problem /Need: • 1. What is the problem /need the proposed program is designed to meet? The program proposes to meet the needs of children who have been sexually /physically abused or severely neglected by providing emergency and support services that would not otherwise be available through other funding sources. Police and social workers who are charged with the responsibility of dealing with victims of abuse or neglect, require continuous, specialized training to keep pace with new developments and techniques. The Friends assist them by providing some funding, otherwise not available, to these professionals. The benefit is the least intrusive, traumatic discovery of evidence for the child victim. 2. Who is the target population and whatare the specific needs? - C. Collaboration /Coordination FCAC -EH 2000 -01 COUNTY GRANT 3 The Friends have targeted child victims of sexual /physical abuse or severe neglect, ranging in age from infancy through age seventeen. They are referred by the Hawaii Police Department, Hawaii County Prosecutor, State Department of Human Services (Child Welfare Services), State Attorney General's Office, and qualified private agencies such as Child and Family Services, Hawaii Behavioral Health, Catholic Charities - Family Services, etc. The Friends handled 940 requests through the Emergency Special Needs Fund and Child Enhancement program in 1999. Many of these children received services more than once. Again, our numbers have outstripped the previous year's totals. We anticipate, sadly, that the increase for assistance will continue commensurate with the increased numbers of abuse /neglect cases. (Please see section A -3 for examples of the specific needs we address.) 2. What is the geographical area(s) to be served, facility and hours of operation? The FCAC -EH serves the districts of North and South Hilo, Hamakua, Puna and Kau. Requests for services are generally submitted in writing via the Special Needs Request (SNR) forms. We will occasionally accept phone request with follow -up written SNRs. The requests are reviewed, then, if approved, processed by the Friends' volunteer staff during regular business hours of the CAC -EH, Monday through Friday (excluding holidays), from 7:45 A.M. to 4:30 P.M. Rarely we might receive emergency requests after hours when voice mail messages are checked. These may be accommodated. 1. What specific measures will be taken tocollaborate /coordinated with other community resources to achieve maximum program efficiency and cost effectiveness? The Friends work closely with other community organizations to provide a unique service to the Hawaii County. The Friends', procedures require that referral agencies, exhaust all other avenues prior to applying to us and that is noted on our SNR form at the time of the request. This streamlines our process considerably. The Friends' volunteers have the latest pricing quotes on most frequently requested items or services. We have an inventory or donated clothing, purchased slippers, disposable diapers, new children's underwear, McDonald's and gasoline coupons. Based on increasing requests for furniture, household items and linens, a limited supply of these donated items is also on hand. b. • • We supplied a family of eight children and another on the way with basic household items from that inventory. The family's home burned a year before and although they found new lodgings, they were without furniture, bedding, linens and dishes. Each client also receives a donated, stuffed animal or other small toy upon completion of the intake process at the Center. We try to use the most cost - effective means at our disposal with the assistance of public and private resources to provide services. As displayed in the attached financial forms, the Friends function solely with a staff of volunteers, eliminating overhead for paid staff to perform the foregoing tasks We are able therefore, to utilize almost all funding to provide services to our target group. Child Welfare Services usually receives Christmas gifts through Helco's Toys for Tots campaign. Christmas of 1999 saw Helco eliminate the program. The demand for gifts from the Friends was immense. Two local motorcycle clubs were instrumental in donating both toys and cash toward our effort. We were also blessed by a considerable donation for Christmas from a single donor. All requests were filled, but the cost per gift was reduced considerably. There simply weren't enough resources to match last year's. As the community resources diminish, the Friends' ability to respond quickly through the Special Needs Fund is even more critical. 2. How will these measures reduce or eliminated any existing duplication of services to your designated target group? The application and distribution process eliminates virtually any duplication of service delivery to our designated target group. Additionally, our services are not duplicated within our geographic area of operation. D. Goals and Objectives 1. What are the major goals /benchmarks of the proposed program? Our long -range goal is to reduce the total number of child abuse cases in the community through support of the victims and community education; While assisting victims in transition with effective intervention to rebuild self- esteem, confidence and skills. As previously noted, we have seen the number of requests significantly increase during the past year. We anticipate that as other agency funds are reduced, the Friends will be asked to provide much more; c. Our immediate goal is to provide cost effective support to all abused or neglected children in East Hawaii. a. 2. What specific objectives /action steps are planned for each goal? a. On a continuing basis, our Prevention and Education Committee meets with the community as well as public and private agencies to formulate and implement innovative ideas and programs to further prevention through education in the community at large and, more specifically, within the school system. Training needs are also reviewed continuously. April is designated as National Child Abuse Prevention Month and annual events are held to foster this goal. The Friends actively support legislation for child abuse /neglect issues; FCAC -EH 2000 -01 COUNTY GRANT 4 b. We continue to provide support throughout the year by working closely with social workers. (Please refer to comments in A -3, 4, B -2, C -1,2 for additional details.) 3. What is the timeline (start and end dates) for each action step? The Friends are committed to making a positive impact on the problem of abuse /neglect. We started with the formation of the Friends' Board and will continue until the problem is solved. The Board meets every third Wednesday of the month and the Prevention/ Education Committee, at least once quarterly. The latter prepares a minimum of one new program, annually, in conjunction with Child Abuse Prevention month in April. It reviews training needs continually and seeks other proactive measures to reduce the number of abuse /neglect cases. 4. What significant client- centered outcome(s) will the program achieve? Include in you answer how many participants /clients will: a) Attain at (east one personal program outcome; or b) Show measurable progress towards your program goals. All of our clients are a "personal program outcome" through the services the Friends provide, whether by emergency assistance, enhancement or education. We review case histories, progress reports, etc., and receive feedback from caseworkers on each client on a regular basis. In a historical review of the requests for Special Needs /Education, we are able to gauge the progress of individuals through the types of programs or activities that the child participates in. E. Service Delive F. Evaluation FCAC -EH 2000 -01 COUNTY GRANT 5 • • 1. What methodology will be used in the proposed programs's delivery of service(s)? The FCAC -EH receives Special Needs Requests for financial assistance to help children between infancy and seventeen, who are victims of physical /sexual abuse /neglect. These requests are from the Hawaii Police Department, Hawaii County Prosecutor, State DHS - Child Welfare, State Attorney General's Office, State Department of Health - its contract providers, and qualified private therapists. These SNRs are reviewed and processed by the Program Committee and its volunteers. The requests, whether monetary or goods, are delivered to the applicant or beneficiary, generally, that day or the following. Eligibility criteria are followed with each application. 1. What process will be used to evaluate the program and service(s)? User and participating agencies hold an annual meeting during which our services are evaluated. We have received positive feedback in every instance. Our response is rated timely and appropriate. We reject fewer than 5% of the requests based on available resources and meeting eligibility criteria. Victims and their families have sent letters of appreciation for the assistance we've rendered. 2. How will this process measure the outcomes specified in Item D,( -4)? No. H. Viability • • Measurement is generally predicated on agency evaluations, discussion and client thank you letters. Instances like the increase in requests for tutoring and senior school fees are how we make a difference. But ultimately the success will be evident in the reduction in numbers of victims and a strengthening of the community as those assisted make their own contributions. G. Prooram Fees 1. Does your organization charge a membership fee for service participants? No, there is no charge - unfortunately, eligibility is based on being a victim. 2. Does the proposed program charge participants a fee for service(s) provided by your organization? 1. What is your justification or rationale for the expenditure of public funds for the proposed program? The Friends endeavor to provide positive and cost effective assistance to the East Hawaii community. As other agencies face diminishing resources, it is imperative for the Friends to continue providing services. Without County funds, our singular and unique services will have to be drastically cut. If this becomes necessary, hundreds of our children in East Hawaii will be without a "safety net" when other sources cannot help them. These children qualify for our Services by some of the most horrific criteria that a child should not want or have to imagine or endure. These children, victims by a fluke of fate, certainly deserve our support as an investment in their and our future. 2. What are your financial and programmatic plans to sustain the proposed program beyond the upcoming fiscal year? The Friends have an aggressive fund raising program. In addition to the funds requested in this application, the Friends anticipate raising additional funding through its Phantom Fundraiser and other collaborative efforts with the Jaycees and other civic groups. Although there is no guarantee of renewal, we also anticipate receiving additional monies through the Teresa F. Hughes Trust, and the Victoria and Bradley Geist Foundation. We are actively pursuing other sources as well. Aside from the fundraising, the Friends solicit donations of clothing and services to effect the SNRs and enhancement aspects of our services. Throughout the year, various groups and individuals make periodic donations of monies and service, e.g. Hawaii Board of Realtors shared the proceeds of a golf tournament with us as did the Exchange Club of Hilo; Mrs. Sandy Kaneshiro of Tyke;s donates clothing and laundering, I. Budget Please see attachments. ORGANIZATION /AGENCY INFORMATION FCAC -EH 2000 -01 COUNTY GRANT 6 0 A. Board of Directors The Friends do not have an Executive Director. B. Past Performance C. Financial FCAC-EH 2000-01 COUNTY GRANT 7 • • 1. Has the organizations' Board of Directors received formal training within the past two (2 fiscal years? Yes, individual Board members attend training on child abuse issues, grant' writing, and other topics relevant to the group's mission as the become available. Additionally, the Board has held annual retreats for board development. 2. What are the primary roles and responsibilities of your organization's Executive Director? 3. What are the primary roles and responsibilities of your organization's Board of Directors? (Clarify role of executive officers vs. feneral membership.) The Board of directors is committed to raise funds and oversee the delivery of services. It presently consists of eight members that meet monthly on the third Wednesday to facilitate this commitment. Board members serve on seven committees: Finance oversees money flow and arranges audits; Program prepares and maintains the grants; Development coordinates fundraising efforts Education /Prevention coordinates community education efforts on abuse /neglect and programs /services offered by the Friends; Legislative keeps abreast of abuse /neglect issues in the State Legislature and lobbies when appropriate; Facilities maintains the Center; and Executive meets prior to the monthly meeting of the full board to develop and discuss relevant issues present at monthly board meetings. Anyone who contributes at least 510.00 is considered a member of the Friends. They do not formally meet. 1. How effective has your organization /agency been in achieving program goals in the pas two (20 fiscal years? Include the following information: a) Quantitative data on number served, and b) Qualitative data showing number and percentage of participants achieving measurable outcomes. 892 children were served by the Friends in 1998 and 940 in 1999. In 1998 we spent 544,000, with an additional 52900 for Christmas gifts. None of these totals reflect donated goods or services for either Christmas or throughout the year. In 1999, we spent 558,000 with an additional 52500 for Christmas. This does not reflect donated goods or services for either Christmas or throughout the year. In view of our unique service and criteria for qualification, we believe that 100% of clients serviced for these tow years achieved positive, measurable results. 1. Has your organization's current program operations remained the same as last year? What major prograam or financial chages will be incurred next year? As stated in the previous answer, the was a marked increase in the level of services that we delivered in 1999. We expect that this increase will be repeated in 2000. We have seen a positive impact int the newly formed Education Prevention Committee. 2. What is the status of all of your organization's major contracts or agreements for the coming year (employment agreements, office leases, primary gran revenue/supplier, etc.)? The Friends do not have any employment agreements, office leases, or other contractual obligations. It is a totally volunteer group, and are permitted to utilize space at the CAC -EH. Most of the office supplies used are also donated by the Friend's individual Board members. 3. How does the proposed program fit into your organization's long range financial plan? The Friends are geared to responding to the emergency needs of abused children first, and second, depending on the availability of funds, to long -range enhancement programs which can have a greater and more positive impact on child victims. D. Monitoring FCAC -EH 2000 -01 COUNTY GRANT 8 • • 1. During the past two (2) fiscal years, what financial and /or administrative monitoring has your organization received from any and all funding sources? Please list all monitoring sources, contact names and phone numbers. Our three main funding sources are the County of Hawaii, the Teresa F. Hughes Trust and the Victoria and Bradley Geist Foundation. We submit quarterly financial reports as required by these grantors. The contact for both the Hughes and Geist grants is Mr. William Trugillo, Program Assistant, Hawaii Community Foundation, 900 Fort Street Mall, Pioneer Plaza, Suite 1300, Honolulu, Hawaii 96813, Phone: 1(888)731 -3863. The contact for the County of Hawaii grant is Ms. Helen Matsui, County Department of Finance, Phone: 961 -8259. E. Alcohol, Tobacco and Drug -Free Workplace Policies and Information 1, How does your organization address alcohol, tobacco, and other drug prevention information dissemination as part of your workplace and /or program environment? The Friends have no employees. Our volunteers meet in a building leased and staffed by the State Judiciary. Alcohol, tobacco and drugs are not allowed on the premises. Stephen K. Yamashiro Mayor €ountp of 3a.tuaii DEPARTMENT OF FINANCE 25 Aupum Street, Room 118 • Hilo, Hawaii 967204252 (808) 961 -8234 • Fax (8081 961-8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2000 -01) FINANCIAL 0UESTIONNAIRE Please include as an attachment an explanation for all "NO" answers to questions #1 thru 11 below: Yes No 1. Has the agency operated continuously for the past three (3) years? 0 2. Has the agency operated with a positive cash flow for the past (3) years? 0 0 3. Does your Board of Directors approve a detailed cash flow budget before the beginning of each fiscal year? . 0 0 4. Do your Board meeting minutes show that quarterly financial statements are approved? 0 0 5. Is your equity balance at least 20% of your Total Liability balance? ) (5 6. Is your Total Current Asset balance larger than your Total Current Liability balance? (5 0 7. Are bank reconciliations and accounting performed by someone other than the check signatory? 0 (5 8. Are you fully insured for the agency's vehicle(s) and building(s)? n/a (5 (5 9. Is your Workers' Compensation at least 2% of payroll? (5 (5 10. Are you current (not delinquent) on all payroll and payroll tax payments? (5 11. Is the agency free of any pending litigation, liens or judgments? (5 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 gram applicant, 1 certf that the agency has satisfactorily responded to each of the above questions and explained as needed. 1 hereby certify that this information is true and correct to the best of my knowledge. Agency: The Friends of the Children's Advocacy Phone: 935 -8755 Center — East Hawaii Prepared by: ,7e rifer ¢ assert. — Program Chair January 31, 2000 P y1 pfnefjiq T Signature Date Certified by: ' ichard' Henderson II Print Name of Executive Director January 31, 2000 Signature Date Harry A. Takahashi Director S. K. Schutte Deputy • ORGANIZATION: FCAC — EH PROJECT NAME: FCAC — EH CLIENT SPECIAL NEEDS FINANCIAL QUESTIONNAIRE ADDENDA # 7 The FCAC — EH Board Program Chair (currently Jennifer L. Gossert, CPA), performs these functions. #8 & 9. the FCAC —EH are allowed to share space at the childen's Advocacy Center and does not lease, property, building or vehicles. We are comprised totally of volunteers and consequently have no payroll obligations. 0 AGENCY /ORGANIZATION: FCAC - EH INSTRUCTIONS: 2. a) b) Salaries BUDGET TABLE I DETAILS OF PERSONNEL SERVICES PROJECT NAME FCAC — F'H CI i ent 'par; a1 Nepds All admin•strative and Direct Program Salar•es must be included. (Please exclude non - program positions P= Indicate if whether employee is - F/T =Full Time Employed (30 -40 hours per week) Pff =Part-Time Employed (20 or less hours per week) POSIT ON: ITLE' l; I•`' `" ?''PRECEDINGFlISCALYEAR., i ' FISCAL YEAR 2000 -01 Item # . � k 1 Ir'j?; ) (�� .zf ,t :7 +;i t (np� ;�Yp, , $���, �,� k,,: a F =:,..:. ;::, it4 =',. • �.l , , { , _,.;..,i {� ta tti� , $ta :,7• :an4';:: H'i f SS sa l . Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 2000 -01 Total Program Budget FY 2000 -01 'Grant Request Only ' Projected Expenditures 1. Title: , �tC+ Name: Title: Name: h.` ?; Not applicable as all Board members and volunteers serve without Title: • 4• yt � ?', compensation Name: 4wj A Title: Name: Title: :'Tii f1 Name: Title: SrtR { 4 Name: 4 I? Title: :H;� Name: '.S, ?a y P Sr {TI N ^QI�N� :L a9YN16''R.i.ON �y$, ' •t . U},t•i6'P !i °..'•• pj P .. :7Ir1.{n$ :i r a t o q• ( a '41 ^' h ; „i„ ' k�Y.{° ;4 p�' 14Sitf f , y., t . Yt( `ak'.rtl t�`�..i.; '.- ..'Y •,,.,'�. AGENCY /ORGANIZATION: FCAC - EH INSTRUCTIONS: 2. a) b) Salaries BUDGET TABLE I DETAILS OF PERSONNEL SERVICES PROJECT NAME FCAC — F'H CI i ent 'par; a1 Nepds All admin•strative and Direct Program Salar•es must be included. (Please exclude non - program positions P= Indicate if whether employee is - F/T =Full Time Employed (30 -40 hours per week) Pff =Part-Time Employed (20 or less hours per week) DESCRIPTION PRECEDING FISCAL YEAR FISCAL YEAR 2000 -01 Item. Employee Benefits/Payroll Taxes Total Agency Budget FY 99 - 00 Total Program Budget FY 99 - 00 Total Agency Budget FY 2000 - 01 Total Program Budget FY 2000 - 01 Grant Request Only Projected Expenditures 2. EMPLOYEE BENEFITS (TOTAL) Health Insurance Dental Insurance * Other Benefits (Specify) 3. PAYROLL TAXES (TOTAL) Not applicable as Ell Board members and volunteers serve without FICA % compensation. SU1 (Unemployment Ins.) % Workers' Compensation % TDI (Disability) Vo .TOTAL ilik (to be reflected in Table 4) - AGENCY /ORGANIZATION: FCAC — EH TABLE 2 EMPLOYEE BENEFITS /PAYROLL TAXES PROJECT NAME: FCAC — EH seht :Special Needs UST itemize as attachment(s). Applicable only to the ` Grant Request Only Proiected Expenditures ' column. DESCRIPTION PRECEDING FISCAL YEAR FISCAL YEAR 2000 -01 Item # Expenses Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget . FY 2000 -01 Total Program Budget FY 2000 -01 Grant Request Only Projected Expenditures 1. PROFESSIONAL FEES (TOTAL) 3, 0 0 0 3, 00 0 p 0 Legal Accounting/Bookkeeping Ip udit Fees 3,000 3,000 * Administrative Fees % ' $ 0 * Other 0 0 2. SUPPLIES (TOTAL) 2,800 2,800 3,800 3,800 Office 300 300 300 300 Program 2,500 2,500. 3,500 3,500 Consumable 0 0 0 0 3. TELEPHONE 600 600 600 600 4. POSTAGE & FREIGHT 500 500 500 500 5 CCUPANCY (TOTAL) 900 900 4,500 4,500 ent 0 0 0 Utilities 0 0 0 0 Janitorial 0 0 0 * Repairs and Maintenance 900 900 4 , 500 4 , 500 6. EQUIPMENT (TOTAL) * Purchase 'e Rental * Repairs and Maintenance AGENCY /ORGANIZATION: Fri end o he hi d n' a Advocacy PROJECT NAME: F .A . — .H client Sp ci al Ndds Center — East Hawaii TABLE3 DETAILS OF OTHER CURRENT EXPENSES * —.MUST itemize as attachment(s). Applicable o tly to the "Grant Refit est On! Projected Ex inch tine" column. 14 t 'T � 'v'SLi r - •.-. ,,.' :.. h li:: `:.'}.', .' r.r Y JfWt 7w V 5r}I. F:+•'* v:i.1 ". ... .:'�l \'S� ... .. ..; P RE CEDING FISCAL YEAR ' M,'i..i .i` is A'Gr•f {•(PV S r• "r ti , FISCAL YEAR 2000 -01 Syr t a5•' t. • s•X it tt.i � '# '��' ��yr..�rryti }}SS){ k +t'.'kr�i'13C. Total Agency Budget FY 99-00 Total Program Budget FY 99 -00 Total Agency Budget FY 2000 -01 Total Program Budget FY 2000 -01 Grant Request Only Projected Expenditures INSURANCE z'Ftt,d 5.1:■A-2.1 1600 ,,'j'- °d �,.;.;:; 1600 , 1600 ..,r., 1600 General Liability •t � yf . NDOA Board Insurance ( ) 1 600 i 't 1600 J'::::. -a;:'. 1600 ;, 1600 B. PRINTING i .); „r 2000 ••:....:. 2000 1500 1500 9. . PUBLICATION & SUBSCRIPTIONS �'�i ,< 'i;5 a �;�'fi.i , ,, 0 lo: TRAVEL(TOTAL) : I li ri 200 ... 200 500 500 Air Fare 200 , "r .; -, ...: 200 r .. 500 . son Per Diem ' { i•, a1 ,rJ, 1 a ,.,L ; :re , • 1• Auto Rental 6 v. i� k• +� % ' } , i � , i „ . " . ' ' %. - t, i!.i 1 �... 0 1. AUTO MILEAGE REIMBURSEMENT f7+ru T;' j. .. ,. 0 2. TO GASOLINE PURCHASES " ry p41)M. it ry �, ; ' . 0 13. MBERSIIIP DUES IT � 4ioc 100 F y 1 r.:..6. 100 : .IY;I I l i i, It STAFF TRAINING ;tTi�,,w 6000 :ti'( ` ;' 6000 ;;: c � 7500 . 7500 4800 15. OTIIER .j i`•, (217': Fmergenry Accn st'anre :, '•:j; '' 40000 ; .. '40000 45000 45000 25000 Treatment/transportation : ';,:::i,•- 8000 8000 2500 2500 Enhancements :. '.10000 10000 15000 15000 ?TAL(W reflected In Table 5). 75,700 75,700 83,000 83,000 29,800 AGENCY /ORGANIZATION:FCAC — EH e PROJECTNAME:FCAC — EH Client Special Needs TABLE 3 (Continued) DETAILS OF OTHER CURRENT EXPENSES (OPERATING COSTS) * = MUST itemize as attachment(s). Applicable only to the "Grant Rattiest Only Projected Expenditure" column F � `,� $ �, � x l ' ° bQy "s;�$l + <- ''i`ftitii:b= S €' ' P, Qi1 0 iJ• : �i�{ � t '�i'. - . w -F. A `" i)u, � *�;,. '#.�.- t,1•f - 3 '+�xn�,.. +.+ , ig ` i , , , q { Ry .k . iid t S h? s,?3 1 } ,t " ciK; SI :YE ;x` }] ;��y�C DING Ft CA ,. !': .: t t1�. d t . .. .. ... .. .. .. . FISCAL YEAR 2000 -01 • .. Total Agency Bud et g FY 99 -00 Program B Total Pro ram Bud el FY 99 -00 Total A enc Budget Agency B FY 2000 -01 Total Program ram Bud et !; g FY 2000 -01 Grant Request 9 Only . (Table 1) TOTAL POSITION COUNT (P) Total Agency Bud et g Total Pro ram Bud el Program Budget "Tota A enc Budget Agency g' Total Program Budget g b Grant Request Only 9 y (Table I) TOTAL SALARIES (S) Not applicable as all Board members and volunteers serve without (Table 2) EMPLOYEE BENEFITS /PAYROLL TAXES compensation. 0 0 0 0 sf , j `k;.''t � �ej3 ..,... =d�'a: .:•t�'. -:: i ri .. (' R'k 9,10 'ERSP, COS : T� =? (Table 3) TOTAL OF OTHER CURRENT EXPENSES 75,700 75,700 83,000 83,000 .;q' ,j„e; n0 t ; r . ,+t� Se J %t ,> {e T':P y NP{'cf;�B�2i-t'c.Fa"PPJ 9 AGENCY /ORGANIZATION: FCAC - EH e TABLE4 SUMMARY OF PERSONNEL REQUIREMENTS Personnel Requirements: Salary ($) and Number of Positions (P) TABLE 5 SUMMARY OF EXPENSES Total Budget Summary of Personnel Services and Other Current Expenses PROJECTNAMEFCAC - EH Client Special Needs a id PJCEPINGF YEAR. .� .. - -: .. FISCAL YEAR 2000 -01 y a :�} '• t ar(- ,} 1 }� �'t"��,:,.:..,.;: x"k "'' r- }it`•':,:�+ `i, Total Agency Bud et g Total Pro ram Bud el Program Budget "Tota A enc Budget Agency g' Total Program Budget g b Grant Request Only 9 y f50-. � yyi�,tr , q .�} . zY' "' FY 99 -00 FY 99 -00 FY 2000 -01 FY 2000 -01 (Table 4) TOTAL PERSONNEL SERVICES 0 0 0 0 9 (Table 3) TOTAL OF OTHER CURRENT EXPENSES 75,700 75,700 83,000 83,000 29,800 9 TAURP9k Ja.s 75,700 75,700 83,000 83,000 29,800 AGENCY /ORGANIZATION: FCAC - EH e TABLE4 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 PROJECTNAMEFCAC - EH Client Special Needs '. r• .,,., .. i e- Siiur ur ce� = ; eve nue '•'':" ';, 'i= ''r'sxi " -'; „`?' >:`r' 't. 'r >i '` `.. PRE CEDING FISCAL: YEAR 1999- 00'.i''i : ' - ;;.FISCAL 'YEAR 2000 -01 • Total Agency Amount Total Program Amount Amount Requested Amount Projected County of Hawaii 25,000 25,000 29,800 State of Hawaii 0 0 0 Federal Funds Private FOundationsi • 27,000 27,000 27,000 United Way Funds 0 0 0 ..tr' ;:•:,,: , 4 , ;:':;; ;• Admissions 0 0 ;, rr " ' ' � . ,•Iii' ".r Donations 5400 5400 ;s . 16 000 Fundraising g 18,000 18, 000 10.000 Pay Phone 0 .. , . „ . 0 . Vending Machines 0 0 , . >'r = j .`Sr r i• ,, ii' .. 0 Service /Program Fees 0 0 0 Third -party reimbursement(s) 0 0 Tuition 0 .. .. . 0 Others (Please list) Interest 300 300 200 _TOTAL REVENUES . 75,700 75,700 56,800 26,200 AGENCY /ORGANIZATION: FCAC — EH PROJECT NAME: FCAC — EH Client Special Needs W _ n,o.,.e rr, c,.,d;......,,,,.rt. ,... n cpnnr „a d,, , ,,,d ir,dir n,,. the ,..=nr:. t ra„rr, c,nd TABLE 6 Summary of Income _FER L. GOSSERT TIMED PUBLIC ACCOUNTANT! An Accounting Corporation 688 Kinoole Street, Suite 201 • Hilo, Hawaii 96720 • Phone (808) 969-3115 Fax (808) 969-7463 To the Board of Directors Friends of the Children's Advocacy Center of E. Hawaii I have compiled the accompanying statement of assets, liabilities, and net assets for Friends of the Children's Advocacy Center of East Hawaii (FCACEH), a nonprofit corporation, as of December 31, 1999 and the related statement of support, revenue and expenses, and changes in net assets for the twelve months then ended, in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. A compilation is limited to presenting in the form of financial statements information that is the representation of management. I have not audited or reviewed the accompanying financial statements and accordingly, do not express an opinion or any other form of assurance on them. Management has elected to omit substantially all of the disclosures and the statement of cash flows required by generally accepted accounting principles. If the omitted disclosures and statement of cash flows were included in the financial statements, they might influence the user's conclusions about the Organization's financial position and results of operations, assets, liabilities, and net assets. Accordingly, these financial statements are not designed for those who are not informed about such matters. I am not independent with respect to Friends of the Children's Advocacy Center of East Hawaii. January 27, 2000 Assets Liabilities and Net Assets See accompanying accountants report • • FRIENDS OF THE CHILDREN'S ADVOCACY CENTER OF EAST HAWAII, INC. Statement of Assets, Liabilities, and Net Assets Accrual Basis December 31, 1999 Cash $ 17,221.13 Net depreciable assets 30,481.25 Total assets 47,702.38 Accounts payable 822.56 Deferred revenue 4,755.00 Total liabilities 5,577.56 Net assets 42,124.82 Total liabilities and net assets $ 47,702.38 4 0 • FRIENDS OF THE CHILDREN'S ADVOCACY CENTER OF EAST HAWAII, INC. Statement of Revenues, Expenses, and Changes in Net Assets - Accrual Basis For the Twelve Months Ended December 31, 1999 Support and Revenue: Donations $ 12,445.22 Phantom 4,445.00 Geist grant 12,500.00 Teresa Hughes grant 16,000.00 County of Hawaii 8,000.00 HI Women's Legal Fund 5,245.00 Interest 410.04 Total support and revenue 59,045.26 Administrative expenses: Office expense 715.10 Other 449.92 Repairs and maintenance (building) 1,057.72 Telephone 648.69 Insurance 600.00 Total administrative expenses 3,471.43 Program expenses: Center support 2,235.23 Special needs requests 39,583.23 Enhancements 10,473.51 Training /seminars 6,453.22 Consultants 5,245.00 Total program expenses 63,990.19 t. Total expenses before depreciation 67,461.62 Depreciation expense 1,531.70 Deficiency of revenue over expenses (9,948.06) Net assets, beginning of year 52,072.88 Net assets, end of year $ 42,124.82 See accompanying accountant's report Forn 990 Department of the Treasury Internal Revenue Service A For the 1998 calendar year, OR tax year period beginning , 1998, and ending 5 Cheek it � Change of address C Imba1 realm C Rnal return MAmended return return X H(a) Is this a group retum filed for affiliates? (b) If Yes; enter the number of affiliates for which this return is filed. ► rceturn c Jrganization Exempt From [ Under s 501(c) of the Internal Revenue Code (except black foundation) or section 4947(a)(1) nonexempt cha Note: The o on may have to use a copy of this return to satisfy sta )1 (insert number) OR ■ 0 section 4947(a)(1) nonexempt chartable trust IXI ;ome Tax nein trust or st ding requirements. Please use IRS label or pnnt or type See Specific Instruc- tions. C Name of organization FRIENDS OF THE CHILDREN'S ADVOCACY CENTER OF E. HI, INC. Number and street (or P.O. box if mail is not delivered to street address) 1290 KINOOLE ST. Room/suite City or town, state or country, and ZIP+4 HILO, HI 96720 99- 0279734 1998 This Form is Open to Public Inspection ,19 0 Employer identification number E Telephone number 808 - 935 -8577 F Check • n if exemption application is pending ama rtp o G Type e of organization --► Exempt under 501(c) ( 3 Note: Section 501(c)(3) exempt organizations and 4947(a)(1) nonexempt charitable trusts MUST attach a completed Schedule A (Form 990). Yes No I If either box in H is checked 'Yes; enter four -digit group exemption number(GEN) ■ J Accounting method' 0 Cash U Accrual (0) Is mu a separate return filed by an organization covered by a group ruling? 1 Yes 1 X 1 No 1 Other (specify) ► K Check here ► =I if the organization's gross receipts are normally not more than $25,000. The organization need not file a return with the IRS; but if it received a Form 990 Package in the mail, it should file a retum 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 $250900 at end of year. Part 1I Revenue, Expenses, and Changes in Net Assets or Fund Balances LHA For Paperwork Reduction Act Notice, see page 1 of the separate instructions. Form 990 (1998) 823001 12 -11 -95 �- 2151115 796386 CAC 052 FRIENDS OF THE CHILDREN'S ADVO CAC 1 1 Contributions, gifts, grants, and similar amounts received: a Direct public support h Indirect public support c Government contnbutmns (grants) d Total (add lines to through lc) (attach schedule of contnbutors) 1a 13,027. th 31,500. lc 8,000. _. (cash$ 51,102 noncash$ 1,425.) ld 52,527. 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 5 Dividends and interest from securities 5 671. 5 a Gross rents h Less: rental expenses Ba 111 6b c Net rental income or (loss) (subtract line fib from line 6a) 6c 7 Other investment income (describe ► ) 7 Reve 8 a Gross amount from sale of assets other than inventory (A) Secunties (B) Other 8a I: Less: cost or other basis and sales expenses 8b c Gain or (loss) (attach schedule) 8e . d Net gain or (loss) (combine line 8c, columns (A) and (B)) 8d 9 Special events and activities (attach schedule): a Gross revenue (not including $ of contributions reported on line la) 9a _ h Less: direct expenses other than fundraising expenses 9b I ' . . c Net income or (loss) from special events (subtract line 9b from line 9a) 9c 10 a Gross sales of inventory, less retums and allowances b Less: cost of goods sold 1 Oa 10b c Gross profit or (loss) from sales of inventory (attach schedule) (subtract line fob from line 10a) 10e 11 Other revenue (from Part VII, line 103) 11 12 Total revenue (add lines Id, 2, 3, 4, 5, 6c, 7 8d 9c 10c and 11) 12 53,198. 13 Program services (from line 44, column (8)) 13 57,120. 14 Management and general (from line 44, column (C)) 14 1 , 0 58 . uac 15 Fundraising (from line 44, column (0)) 15 16 Payments to affiliates (attach schedule) 15 17 Total expenses (add lines 16 and 44 column (A)) 17 58,178. slassy laN 18 Excess or ( deficit) for the year (subtract line 17 from line 12) 18 <4,980.: 19 Net assets or fund balances at beginning of year (from line 73, column (A)) 19 55,017. 20 Other changes in net assets or fund balances (attach explanation) 20 0 . 21 Net assets or fund balances at end of year (combine lines 18, 19, and 20) 21 50,037. Forn 990 Department of the Treasury Internal Revenue Service A For the 1998 calendar year, OR tax year period beginning , 1998, and ending 5 Cheek it � Change of address C Imba1 realm C Rnal return MAmended return return X H(a) Is this a group retum filed for affiliates? (b) If Yes; enter the number of affiliates for which this return is filed. ► rceturn c Jrganization Exempt From [ Under s 501(c) of the Internal Revenue Code (except black foundation) or section 4947(a)(1) nonexempt cha Note: The o on may have to use a copy of this return to satisfy sta )1 (insert number) OR ■ 0 section 4947(a)(1) nonexempt chartable trust IXI ;ome Tax nein trust or st ding requirements. Please use IRS label or pnnt or type See Specific Instruc- tions. C Name of organization FRIENDS OF THE CHILDREN'S ADVOCACY CENTER OF E. HI, INC. Number and street (or P.O. box if mail is not delivered to street address) 1290 KINOOLE ST. Room/suite City or town, state or country, and ZIP+4 HILO, HI 96720 99- 0279734 1998 This Form is Open to Public Inspection ,19 0 Employer identification number E Telephone number 808 - 935 -8577 F Check • n if exemption application is pending ama rtp o G Type e of organization --► Exempt under 501(c) ( 3 Note: Section 501(c)(3) exempt organizations and 4947(a)(1) nonexempt charitable trusts MUST attach a completed Schedule A (Form 990). Yes No I If either box in H is checked 'Yes; enter four -digit group exemption number(GEN) ■ J Accounting method' 0 Cash U Accrual (0) Is mu a separate return filed by an organization covered by a group ruling? 1 Yes 1 X 1 No 1 Other (specify) ► K Check here ► =I if the organization's gross receipts are normally not more than $25,000. The organization need not file a return with the IRS; but if it received a Form 990 Package in the mail, it should file a retum 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 $250900 at end of year. Part 1I Revenue, Expenses, and Changes in Net Assets or Fund Balances LHA For Paperwork Reduction Act Notice, see page 1 of the separate instructions. Form 990 (1998) 823001 12 -11 -95 �- 2151115 796386 CAC 052 FRIENDS OF THE CHILDREN'S ADVO CAC 1 Fcm 2758 (Rev. June 1998) Depamnent of the Treasury Memel Revenue Service Please type or print. File the original and one .copy by the due :Cate for filing Bur return. See jsketructicns. .—r Ap tion for Extension of Time To. Certain E Income, Information, and Ot eturns Number, street, and room or suite no. (or P0. box no. d mad is not delivered to street address) • File a separate application for each return. Name FRIENDS OF THE CHILDREN'S ADVOCACY CENTER OF EAST HI, INC. 1290 KINOOLE ST. City, town or post office, state. and ZIP code. For a foreign address, see instructions. HILO, HI 96720 OMB No. 1545 -0148 Employer Identification number 99- 0279734 jjote: Corporate income tax retum filers must use Form 7004 to request an extension of time to file. Partnerships, REMICs, and trusts ` must use Form 8736 to request an extension of time to file Form 1065, 1066, or 1041. 1 I request an extension of time until AUGUST 15, 1999 to file (check only one): !- ❑ Form 706 -GS(D) ❑ Form 990 -T (sec. 401(a) or 408(a) trust) ❑ Fomt 1120 -ND (sec. 4951 taxes) 0 ❑ Form 706 -GSM ❑ Form 990-T (trust other than above) ❑ Form 3520 - )1: = 0 Form 990 or 990 -EZ ❑ Form 1041 (estate) (see instructions) ❑ Form 4720 0 Q ❑ Form 990 -BL ❑ Form 1041 -A ❑ Form 5227 J 1 ;,: ❑ Form 990-PF _ ❑ Form 1042 ❑ Form 6069 1 ' If the organization does not have an office or place of business in the United States, check this box z`• G 2a For calendar year 19 98 or other tax year beginning b If this tax year is for less than 12 months, check reason: ❑ Initial return 3 Has an extension of time to file been previously granted for this tax year? I 4 Stateirrdetai y you need the extension ALL THE NECESSARY and ending ❑ Final return ❑ Change in accounting period ❑ Yes No �bbyye� INFORMATION NEEDED TO DO A _`CQRB'Eb ACCURATE RETURN IS NOT AVAILABLE AT THIS TIME. in , :'F( uL is fo1irtts 5/n 0 - t GS(D), 706- GS(T), 990 -BL, 990 -PF, 990 -T, 1041 (estate), 1042, 1120 -N0, 4720, 6069, 8612, I 8 13, 8725, 8804, or 8 ct !enter the tentative tax, less any nonrefundable credits. See instructions. b �p S� ged orrs uaorm 990 -PF, 990 -T, 1041 (estate), 1042, or 8804, enter any refundable credits and slirna rl-i tax aj i made. Include any prior year overpayment allowed as a credit c Balance due. Subtract line 5b from line 5a. Include your payment with this form, or deposit with FTD coupon if required. See instructions $ Signature and Verification Under penalties of penury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true. correct. and complete; and that I am authorized to prepare this form. Signature���� ��..f rue► Jennifer L. Gossert, CPA FILE ORIGINAL AND ONE COPY. The IRS will show belowwhether or not your application is approved and will return the copy. Notice to Applicant — To Be Completed by the IRS We HAVE approved your application. Please attach this form to your return. v We HAVE NOT approved your application. However, we have granted a 10 -day grade period from the later of the date shown below or the due date of your return (including any prior extensions). This grade period is considered to be a valid extension of time for elections otherwise required to be made on a timely return. Please attach this form to your return. ❑ We HAVE NOT approved your application. After considering the reasons stated in item 4, we cannot grant your request for an extension of time to file. We are not granting the 10 -day grace period. ❑ We cannot consider your application because it was filed after the due date of the return for which an extension was requested. ❑ Other: If you want a copy of this farm to be returned to an address other than that shown above, please enter the address to which the copy should be sent. Name Jennifer L. Gossert, CPA Please Type or Print Director Number, street, and room or suite no. (or P.O. box no if mad is not delivered to street address) 688 Kinoole St., Ste. 201 City, town, or post office, state, and ZIP code. For a foreign address, see instructions. Hilo, HI 96720 For Paperwork Reduction Act Notice, see back of form. ISA STF FE04663F 8y . Date ❑ Fonn 8612 ❑ Form 8613 ❑ Forrn 8725 ❑ Fonn 8804 ❑ Form 8831 Date■ 5/12/99 0 0 Form 2758 (Rex 6.98) ,' ■ rr one .ne due .or filing your return. Please Type or Print 1998) i..eenaa cause a9 , income, rmormucn, aanc Lamer urns r. sService ire uy 0.• File a separate application for each retum. Name FRIENDS 411kHE CHILDREN'S ADVOCACY.", CENTER OF EAST HI, INC. Number, street, and room or suite no. (ar P.O. box no. if mad is not delivered to street address) 1290 KINOOLE ST. City, town, or post office, state, and ZIP code. For a foreign address, see instructions. HILO, HI 96720 Note: Corporate income tar retum fifers must use Form 7004 to request an extension of time to file. Partnerships, REMICS, and trusts must use Form 8738 to request an extension of time to file Form 1065, 1066, or 1041. November 15 1999 , to file (check anly ane): 1 I request an extension of time until Q Form 706 -GS(D) I I Form 99 - . Bttai or 408(a) trust) 20 -NO (sec. 4951 taxes) 0 Form 8612 in Form 706 -GS(T) Form 990-T (trust other than above) Form 3520- 0 Fan 8613 ® Form 990 or 990 -EZ 0 Form 1041 (estate) 0 Form 4720 n Form 8725 El Form 990 -8L Q Farm 1041 -A Q Form 5227 U Form 8804 El Form 990 -PF P1 Fenn 1042. Q Farm 6069 P1 Form 8831 If the organization does not have an office or place of business in the United States, check this box ► 0 2a For calendar year 19 98 . or other tax year beginning and ending b If this tax year is for less than 12 months, check reason: P1 Initial return P1 Final return Change in accounting period 3 Has an extension of time to file been previously granted for this tax year' Yes Q No 4 State in detail why you need the extension • ALL THE NECESSARY INFORMATION NEEDED TO DO A CORRECT AND ACCURATE RETURN IS STILL NOT AVAILABLE AT THIS TIME. 5a If this form is for Form 706- G5(0), 706-GS(T), 990-3L, 990 -PF, 990 -T, 1041 (estate), 1042, 1120 -NO, 4720, 6069, 8612, 8613, 8725, 8804, or 8831, enter the tentative tax, less any nonrefundable credits. $ If this form is for Form 990 -PF, 990 -7, 1041 (estate), 1042, or 8804, enter any refundable credits and estimated tax payments made. Include any prior year overpayment allowed as a credit $ c Balance due. Subtract line 5b from line 5a. Include your payment with this form, or deposit with FTD coupon if required. $ N/A Signature and Verification Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true. correct, and complete; and that I am authorized to prepare this form. p Signature R�� acr c Title ► � ('' ) ex. Date ► I � ° I 0 1 FILE ORIGINAL ANO ONE COPY. The IRS will show below whether ar not your application is approved and will return the copy. Noti We Applicant - To Be Completed by IRS We HAVE approved your application. Please attach this form to your return. CI We HAVE NOT approved your application. However, we have granted a 10 -day grace period from the later of the date shown below or the due date of your return (including any prior extensions). This grace period is considered a valid extension of time for elections otherwise required to be made on a timely return. Please attach this form to your return. Q We HAVE NOT approved your application. After considering your reasons stated in item 4, we cannot grant your request for an extension of time to file. We are not granting the 10-day grace penod. Q We cannot consider your application because it was filed after the due date of the return for which an extension was requested. Q Other. ey' Director J Dais .1 1i.)J;.i J .y, If you want a copy of this form to be returned to an address other than that shown above, please enter the address to which the copy should be sent. Name JENNIFER L. GOSSERT, CPA, AAC Number, street and room or suite no. (ar P.O. box no. If mail is not delivered to street address) 688 KINOOLE STREET, SUITE 201 City, town, ar post office, state, and ZIP code. For a foreign address, see instructions. HILO, HAWAII 96720 OMB No. 1545 -0148 lh Emwo Itlenoeraoon romper 99 0279734 =v: LHA Far Paperwork Reduction Act Notice, see separate instructions. - Form 2758 (Rev. 6 -98) 3941 -18-99 5010812 796386 FRIENDSOTC 052 FRIENDS OF THE CHILDREN'S ADVO FRIENDS1 F PartllJ Statement of Program Service Accomplishments What is the organization's primary exempt purpose? le ProgEamService o, O1(c and (Required 4) ,. a d 49 (4) cogs., and 49orl trusts; but opbon8l for ) TO ASSIST CHILDREN WHO ARE VICTIMS OF ABUSE. All organaadons must describe mar exempt purpose achiexements in a dear and conase manner. State the number of clients served, oubllpdona issued, etc Discrss O achievements that an not measurable. Section 501 c and (4) 0 ( ( N ( ) rgarrvatlans and 494](aXt) nonexempt tlrenbbls baste must also enter the amount of grants and e llO4ab4n! [(1 others.) a ASSIST THE CHILDREN'S ADVOCACY CENTER WITH TRAINING, 10,310. CONFERENCES & OTHER SPECIAL PROGRAM NEEDS ABOVE WHAT THE STATE JUDICIARY PROVIDES. (Grants and allocations $ ) b PROVIDE FOR THE EMERGENCY & FOLLOW UP NEEDS OF CHILDREN 46,810 . IN E.HAWAII WHO ARE VICTIMS OF ABUSE. (Grants and allocations $ 39,500 . ) c - (Grants and allocations $ d (Grants and allocations $ ) e Other program services (attach schedule) (Grants and allocations $ ) Form 990(1999) CENTER ( Parfet„ Statement of 4 ' unctional Ex arses Do not include amounts reported an line 6b, 8b, 9b 10b or 16 0 p f Part I. 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43a 43h 43c 43d (A) Total 0. 515. 1,439. 1,275. 2,039. 43e1 52,910. 44 58,178. (B) Program services Management and general 0. 515. 1,439. 1,275. 2,039. 51,852. 57,120. 1,058. 1,058. 22 Grants and allocations (attach schedule) cash 8 noncese 8 23 Specific assistance to individuals (attach schedule) 24 Benefits paid to or for members (attach schedule) 25 Compensation of officers, directors, etc. 26 Other salaries and wages 27 Pension plan contnbutions 28 Other employee benefits 29 Payroll taxes 30 Professional fundraising fees 31 Accounting fees 32 Legal fees 33 Supplies 34 Telephone 35 Postage and shipping 36 Occupancy 37 Equipment rental and maintenance 38 Printing and publications 39 Travel 40 Conferences, conventions, and meetings 41 Interest 42 Depreciation, depletion, etc. (attach schedule) 43 Other expenses (itemize): a c d e SEE STATEMENT 1 44 Total functional expenses (add lines 22 through 43) Organizations completing columns (e}(0), cany the totals to lines 13 -15 Ae .. Reporting of Joint Casts. - Did you report in column (B) (Program services) any joint costs from a combined educa ional campaign and fundraising solicitation? ► n Yes 1 X 1 No If 'Yes,' enter (I) the aggregate amount of these joint costs $ E. HI, INC. zations must complete column (A). Columns (8), (C), al, dons and section 4947(a)(1) nonexempt chantahle ; (ii) the amount allocated to Program services $ • 99- 0279734 Paget are required tor section 501(c)(3) and t optional for others. (0) Fundraising 0. f Total of Program Service Expenses (should equal line 44, column (B), Program services) ► 57,120 . 823011 2 12 -11.98 12151115 796386 CAC 052 FRIENDS OF THE CHILDREN'S ADVO CAC 1 (A) Name and address (6) Title and average hours per week devoted to position (C) Compensation (if not p ,enter i •�•� (D)Contnbu to p,,,°,', s a b eons n �at wmo,nsanon (E) Expene account and other allowances STEWARD H. HUSSEY PRESIDENT 1 0. 0. 0. 1594 WAIANUENUE AVE. HILO, HI 96720 CHERYL REIS VICE — PRESIDENT 1 0. 0. 0. 65 PUNAHELE ST. HILO, HI 96720 JON COUNTESS SECRETARY 1 0. 0. 0. 1418 AUAHI PL. HILO, HI 96720 JENNIFER L. GOSSERT TREASURER 0. 0. 688 KINOOLE ST., STE. 201 HILO, HILO 96720 2 0. Form 990(1996) CENTER ' E. HI, INC: ' 99- 0 Page,4 Part IV -6I Reno ' ation of Expenses perAudikd ' , Fna tements With Expense er Retu [ Part 1V-Al Reconciliation of Re Statement Return a Total revenue, gains, and other support per audited financial statements • h Amounts included an line a but not on line 12, Form 990: (1) Net unrealized gains on investments $ i ev a per Audited Revenue per a b e N/A 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 ...$ • (2) Prior year adjustments reported on line 20, Form 990 $ (3) Lasses reported an line 20, Form 990 . (4) Other (specify): $ Add amounts on lines (1) through (4) • c Line minus line b • d Amounts included on line 17, Farm 990 but not on line a: Investment expenses not included on line 6b, Forrn 990 ,., $ (2) Other (specify): ( $ Add amounts on lines (1) and (2) • e Total expenses per line 17, Form 990 (line c plus line d) • d e a b c (2) Donated services and use of facilities $ (3) Recoveries of prior year grants $ (4) Other (specify)' $ Add amounts on lines (1) through (4) • c Line a minus line b • d Amounts included an line 12, Form 990 but not on line a: (1) Investment expenses not included an line 6b, Form 990 ... (2) Other (specify): $ Add amounts on lines (1) and (2) • e Total revenue per line 12, Form 990 (line c plus line d) • Part V List of Officers, Directors, Trustees, and Key Employees (List each one even if not compensated.) N/A 75 Did any officer, director, trustee, or key employee receive aggregate compensation of more than $100,000 from your o and all related organizations, of which more than $10.000 was provided by the related organizations? If 'Yes.' attach schedule. • I I Yes ® No Note: Where required, attached schedules and amounts wi in the descnption column should be for end -of -year amounts only. 1x' Beginning of year (8) End of year Assets 45 Cash - non - interest - bearing 46 Savings and temporary cash investments 47 a Accounts receivable h Less: allowance for doubtful accounts 48 a Pledges receivable h Less: allowance for doubtful accounts 49 Grants receivable 50 Receivables from officers, directors, trustees, and key schedule) 51 a Other notes and loans receivable b Less: allowance for doubtful accounts 52 Inventories far sale or use 53 Prepaid expenses and deferred charges 54 Investments - secunties (attach schedule) 55 a Investments • land, buildings, and equipment: basis b Less: accumulated depreciation (attach schedule) 56 Investments - other 57 a Land, buildings, and equipment: basis h Less: accumulated depreciation STMT 2 1 58 Other assets (describe ■ 47a 23,005. 45 30,063. 48 .. 47c 47h 48a 48c 486 employees 51a (attach 1 49 50 - 51 c 51b ` 55a I 52 53 54 _ - 55c 556 57a 88,759. 56 3 2, 012. 57a 2 9, 9 7 4. 57b 58, 785 . ) 1 58 59 Total assets (add lines 45 through 58) (must equal line 74) , 5 5 , 017 . 5g 60,037 . 60 Accounts payable and accrued expenses 61 Grants payable 62 Deferred revenue 63 Loans from officers, directors, trustees, and key employees 64 a Tax- exempt bond liabilities b Mortgages and other notes payable 65 Other liabilities (descnhe ► ) 1 60 61 62 10,000. 63 64a 54b 1 65 66 Total liabilities (add lines 60 through 65) . 0 • 66 10 , 000 . Net Assets or Fund Balances Organizations that follow SFAS 117, check here ► U 69 and lines 73 and 74 67 Unrestricted 68 Temporarily restricted 69 Permanentty restncted Organizations that do not follow SFAS 117, check here ► 70 through 74 70 Capital stock, trust principal, or current funds 71 Paid -in or capital surplus, or land, building, and equipment 72 Retained eamings, endowment, accumulated income, or 73 Total net assets or fund balances (add lines 67 through column (A) must equal line 19 and column (8) must equal 74 Total liabilities and net assets / fund balances (add and complete lines 67 through and complete lines funds lines 70 through 72; 21) and 73) 55,017. 6T 50,037. 68 69 70 fund other 69 OR line lines 66 71 72 55 , 017 . 1 50,037. 55 , 017 .4 74 60 , 037 . Form 990 (1998) CENTER ' E. HI, INC. [4'att:IV I fllance Sheets 829021 12.11 -e8 . .2151115 796386 CAC 99- 0279734 Page Form 990 is available for public inspection and, for some people, serves as the primary or sole source of information about a particular organization. How the public perceives an organization in such cases may be determined by the information presented on its return. Therefore, please make sure the retum is complete and accurate and fully describes, in Part III, the organization's programs and accomplishments. 3 052 FRIENDS OF THE CHILDREN'S ADVO CAC 1 . Form 990 (1998) CENTER E. HI, INC. part VI ° Other Information s 76 Did the organization engage in any activity iausly reported to the IRS? If Yes ; attach a detailed .n of each activity 76 - 77 Were any changes made in the organizing or goveming documents but not reported to the IRS? © - If Yes; attach a conformed copy of the changes. ®� 78 a Did the organization have unrelated business gross income of 51,000 or more during the year covered by this return? b If Yes; has it filed a tax retum on Farm 990-7 for this year? N/A 78b ■ 79 Was there a liquidation, dissolution, termination. or substantial contraction dunng the year? 79 If Nes, attach a statement; 80 a Is the organization related (other than by association with a statewide or nationwide organization) through common membership, goveming bodies, trustees, officers, etc., to any other exempt or nonexempt organization? 80a b If Yes; enter the name of the organization ► and check whether it is I] exempt OR 81 a Enter the amount of political expenditures, direct or indirect, as descnbed in the instructions for line 81 181a h Oid the organization file Farm 1120-1 far this year? 82 a Did the organization receive donated services or the use of materials, equipment, or facilities at no charge or at substantially less than fair rental value? h 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) 182 1 N/A 83 a Did the organization comply with the public inspection requirements for retums and exemption applications? tr Oid the organization comply with the disclosure requirements relating to quid pro quo contributions? N/A 84 a Did the organization solicit any contnbutions or gifts that were not tax deductible? h If Yes; did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? N/A 85 501(c)(4), (5), or (6) organizations. - a Were substantially all dues nondeductible by members? N/A b Did the organization make only in -house lobbying expenditures of $2,000 or less? N/A ItNes' was answered to either 85a or 85b, do not complete 85c through 8511 below unless the organization received a waiver for proxy tax owed for the prior year. c Dues, assessments, and similar amounts from members 85c N/A d Section 162(e) lobbying and political expenditures 85d N/A e Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices 85e N/A t Taxable amount of lobbying and political expenditures (line 85d less 85e) 851 N/A g Does the organization elect to pay the section 6033(e) tax on the amount in 85f? N/A h If section 6033(e)(1)(A) dues notice 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? N/A 86 501(c)(7) organizations. - Enter: a Initiation fees and capital contnbutions included on line 12 h Gross receipts, included on line 12, for public use of club facilities 86b N/A 87 501(c)(12) organizations. - Enter: a Gross income from members or shareholders 87a N/A It Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) 87b N/A 88 At any time during the year, did the organization own a 50% or greater interest in a taxable corporation or partnership? If Yes; complete Part IX 89 a 501(c)(3) organizations. - Enter: Amount of tax imposed during the year under. section 49110 0 • ;section 4912 ► 0 • • ; section 4955 ► 0 . h 501(c)(3) and 501(c)(4) organizations. - Did the organization engage in any section 4958 excess benefit transaction during the year? If Yes, attach a statement explaining each transaction c Enter: Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958 )10 d Enter: Amount of tax in 89c, above, reimbursed by the organization 011- 90 a List the states with which a copy of this return is filed I" NONE b Number of employees employed in the pay period that includes March 12, 1998 Located at l• 688 KINOOLE ST., STE. 201; HILO; HI 86a II 99- 0279734 Pages N/A nonexempt. 0 81b 85a 85h 85q 85h 88 89b 90h 91 The books are in care of ► JENNIFER L. GOSSERT, TREASURER Telephone no.0 808- 969 -3115 ZIP +4 ► 96720 92 Section 4947(a)(1) nonexempt charitable trusts filing Form 990 in lieu of Form 1041.. Check here ► Q and enter the amount of tax- exempt interest received or accrued during the tax year ► 192 I N/A mom 12 -11 -99 5 .2191115 796386 CAC 052 FRIENDS OF THE CHILDREN'S ADVO CAC 1 at Nor X X X 0. 0. 0 Line No. • Explain haw 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). I part ix Information Regarding Taxable Subsidiaries (Complete this Part if the "Yes" box on 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 N/A v % Please Sign Here Under penalb» of penury, I declare Nat I have examined Nis return, including accompanying schedules and eta emend, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of prepaer (other than atMcen ts based an all mfommdon of winch propane has any knowledge. - -- V\Cks • t —s -- JENNIFER L. GOSSERT, TREASURER r Signature of officer Date Type or print name and title Paid Preparers Use Only Preparers signature Date Check if employed ► Prepare?, 55th Firm's name (or yours if self - employed) , and address EIN ► ZIP +4 ► Forrp 990 (1998) CENTER ' E. Part VH:ienalysis of Income -Pros Enter gross amounts unless otherwise indicated. 93 Program service revenue: (a) (b) (c) (d) (e) (t) Medicare/Medicaid payments (g) Fees and contracts from government agencies 94 Membership dues and assessments 95 Interest on savings and temporary cash investments 96 Dividends and interest from securities 97 Net rental income or (loss) from real estate: (a) debt-financed property (b) not debt- financed property 98 Net rental income or (loss) from personal property 99 Other investment income 100 Gain or (loss) from sales of assets other than inventory 101 Net income or (loss) from special events 102 Gross profit or (loss) from sales of inventory 103 Other revenue: a HI, INC. 99- 0279734 Page 6 u ctivities Unrelated business income A Business code Amount 0. Excluded 512, 513, or514 (C) Exclu- sion code 14 (0) Amount 671. 671- b d e 104 Subtotal (add columns (8), (0), and (E)) - 105 TOTAL (add line 104, columns (8), (D), and (E)) Note: (Line 105 plus line td, Part I, should equal the amount on line 12, Part I.) Part YIIIl Relationship of Activities to the Accomplishment of Exempt Purposes (E) Related or exempt function income 0. 671. 623161 12.11 -9a 12151115 796386 CAC 6 • 052 FRIENDS OF THE CHILDREN'S ADVO CAC 1 (a) Name and address of each employee paid more than $50,000 (bl Title and average hours per week devoted to position (c) Compensation (cocoom� b nto plans 6 deterred compensation (e) Expense account and other allowances NONE Total number of other employees paid over $50.000 ► 0 ... . - .. .. ... ^cuuLt A (Form 990 Orga; :ation Exempt Under Sectiot ;01(c)(3) cept Private Foundation) and Section 501(e), 501 ), 501(n), or Section 4947(a)(1) Nonexempt Charitat 1998 Department of the Treasury Supplementary Information Internal Revenue Service ► Must be completed by the above organizations and attached to their Form 990 ar 990EZ. Name of the organization FRIENDS OF THE CHILDREN' S ADVOCACY Employer Identification number CENTER OF E. HI, INC. 99:0279734 I:Part f. I Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (See instructions. List each one. If there are none, enter None) NONE (See instructions. List each one (whether individuals or firms). If there are none, enter 'None') (a) Name and address of each independent contractor paid more than $50,000 Total number of others receiving over $50,000 for professional services • 0 LHA For Paperwork Reduction Act Notice, see page 1 at the Instructions tor Fa m 990 and Farm 99041. 823101 12 -0] -9e !151115 796386 CAC Part if 1 Compensation of the Five Highest Paid Independent Contractors for Professional Services (b) Type of service OMB No. 1545 -0047 (c) Compensation Schedule A (Form 990)1998 7 052 FRIENDS OF THE CHILDREN'S ADVO CAC _ 1 JCfleunle A (horm 99U) 1998 of money or other extension of credit? ng of goods, services, or facilities? t of compensation (or payment or reimbursement of expenses if more than 31,000)? Part iv Reason for Non - Private Foundation Status (See Instructions.) 1 2a 213 2c 2d 2e 3 4a Yes Part ilt:$fEtatement About Activiti 1 During the year, has the organization attempted to in uence national, state, or local legislation, including any a 1 t o influence public opinion on a legislative matter or referendum? If Yes; enter the total expenses paid or incurred in connection with the lobbying activates. ► $ Organizations that made an election under section 501(h) by Thing Form 5768 must complete Part VI-A. Other organizations checking 'Yes,' must complete Part VI -B AND attach a statement giving a detailed description of the lobbying activities. 2 During the year, has the oganlzation, 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, majonty owner, or principal beneficiary: a Sale, exchange, or leasing of property? h Lending c Furnishl d Paymen L t.N TtsK t. lil INC. e Transfer of any part of its income or assets? If the answer to any question is Yes; attach a detailed statement explaining the transactions. 3 Does the organization make grants for scholarships, fellowships, student loans, etc.? 4 a Do you have a section 403(6) annuity plan for your employees? h 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.) The organization is not a private foundation because it is (Please check only ONE applicable box): 5 n e 7 n A church, convention of churches, or association of churches. Section 170(b)(1)(A)(i). A school. Section 170(b)(1)(A)(ii). (Also complete Part V, page 4.) A hospital or a cooperative hospital service organization. Section 170(b)(1)(A)(iii). 8 1 1 A Federal, state, or local government or governmental unit. Section 170(b)(1)(A)(v). 9 C A medical research organization operated in conjunction with a hospital. Section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state ► 10 Q An organization operated for the benefit of a college or university owned or operated by a governmental unit. Section 170(b)(1)(A)(iv). (Also complete the Support Schedule in Part IV -A.) 11a U 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)(vl). (Also complete the Support Schedule in Part IV -A.) 111 U A community trust. Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV -A.) 12 n An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to Its charitable, etc., functions - subject to certain exceptions, and (2) no more than 331/3% of its support from grass 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.) 77 —UL /71.541 13 Q An organization that is not controlled by any disqualified persons (other than foundation managers) and supports organizations described in: (1) lines 5 through 12 above; or (2) section 501(c)(4), (5) or (6) if they meet the test of section 509(a)(2). (See section 509(a)(3).) Provide the following information about the supported organizations. (See instructions on page 4.) (a) Name(s) of supported organization(s) 14 Q An organization organized and operated to test for public safety. Section 509(a)(4). (See instructions on page 4.) Page 2 (b) tine number from above No X X X X X X 823111 12 -07 -m 8 12151115 796386 CAC 052 FRIENDS 'OF THE CHILDREN'S ADVO CAC 1 mote: Tau may use the wo the Instructions tor converting (b) 1996 from the ac (e) 1995 cash method of accounting. (d) 1994 (e) Total Calendar year (or fiscal year beginning in) • (a 1997 15 GIb, grant., and contribution* received. I (Do e 2 Unusual grants. See 55,746. 37,150. 25,975. 13,516. 132,387. 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 .... ._ 22,143. 5 , 175. 27,318. 18 Gross income from interest, dividends, amounts received from payments on securities loans (sec- tion 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975 _. 375. 13 7 . 243. 217. 972. 19 Net income from unrelated business activities not included in line 18 20 Tax revenues levied for the crgamzaban's benefit and either paid to it or expended on it. 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 Omer income. Attach a schedule Da not ■dude gam or (loss) from sale of capital **set. .. .. 23 Total of lines 15 through 22 56,121. 37,287. 48,361. 18,908. 160,677. 24 Line 23 minus line 17 56,121. 37,287. 26,218. 13,733. 133,359. 25 Enter s %of line 23 561. 373. 484. 189. 26 Organizations described in lines 10 b Attach a list (which is not open to public governmental unit or publicly supported in line 26a Enter the sum of all these c Total support for section 509(a)(1) test: d Add: Amounts from column (e) for lines: e Public support (line 26c minus line 26d f Public support percentage (fine 26e or 11: a Enter 2% of amount in column (e), line 24 ► inspection) showing the name of and amount contributed by each person (other than a organization) whose total gifts for 1994 through 1997 exceeded the amount shown excess amounts ► Enter line 24, column (e) ► ' 18 972. 19 26a 2,667. 26b - _.._ 0 • 26c 133,359. : . 26d .. .= ,. . 972. 22 26b ► total) • (numerator) divided by line 26c (denominator)) ► 26e 132,387. 261 99.2711% Schedule A (Form 990) 1998 CENTER ' E. HI, INC: 99- 0279734 Papa, I ' Part "tV -A I Support Schedule (Comple d you checked a box on line 10, 11, or 12 abo a 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. N/A (1997) (1996) (1995) (1994) b For any amount included in line 17 that was received from a nondisqualified person, attach a list to show the name of, and amount received for each year, that was more than thelargerof (1) the amount on line 25 for the year or (2) 55,000. (include in the list organizations described in lines 5 through 11, as well as Individuals.) After computing the difference between the amount received and the larger amount decribed in (1) or (2), enter the sum of these differences (the excess amounts) for each year: N/A (1997) (1996) c Add: Amounts tram column (e) for lines: 15 17 20 21 Or 27c d Add: Line 27a total ,., and line 27b total • e Public support (line 27c, total minus lige 27d total) • 1 Total support for section 509(a)(2) test: Enter amount on line 23, column (e) ► 1 27f I N /A g Public support percentage (line 27e (numerator) divided by line 274 (denominator)) • h Investment Income percentage (line 18 column (e) (numerator) divided by line 27f (denominator)) ► 829121 12 -07 -g8 .2151115 796386 CAC (1995) 16 (1994) 27d 27e 27a 271, N/A N/A N/A N/A % N/A % 28 Unusual Grants: For an organization described in line 10, 11, or 12. that received any unusual grants during 1994 through 1997, attach a list (which is not open to public inspection) for each year showing the name of the contributor, the date and amount of the grant, and a brief description of the nature of the grant. Do not include these grants in line 15. (See instructions.) MOTIF, 9 052 FRIENDS OF THE CHILDREN'S ADVO CAC 1 uam nl runn aauriaeo LC,N18f 15. Il lr lNC. ,j:Part Vi Private School Questioner 0 (To be completed ONLools that checked the box on line 29 Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws, other goveming 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 nondiscnminatory policy through newspaper or broadcast media during the period of solicitation for students, or during the registration period if it has no solicitation program, in a way that makes the policy known to all parts of the general community it serves? If 'Yes, please describe; if 'No,' please explain. (If you need more space, attach a separate statement.) 32 Does the organization maintain the following: a Records indicating the racial composition of the student body, faculty, and administrative staff? b Records documenting that scholarships and other financial assistance are awarded on a racially nondiscnminatory 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 an 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 pnvileges? b Admissions policies? c Employment of faculty or administrative staff? d Scholarships or other financial assistance? e Educational policies? f Use of facilities? g Athletic programs? h Other extracurricular activities? If you answered 'Yes' to any of the above, please explain. (If you need more space, attach a separate statement.) 34 a Does the organization receive any financial aid or assistance from a governmental agency? h 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.8.587, covering racial nondiscrimination? If 'No,' attach an explanation .,... 823131 12 -07 -98 12151115 796386 CAC Y9-02/9/.54 rage 4 • 29 30 31 32a 32b 32c 32d 33a 33b 33c 330 33e 33f 33q 33h 34a 34h 35 Yes art IV) N/A 10 052 FRIENDS OF THE CHILDREN'S ADVO CAC 1 No c . njr J. .1211/4. 1 Part VI -A9 Lobbying Expenditure y Electing Public Charities (To be completed ONLY by an rganization that filed Form 5768) Check here ■ a If the organization belon affiliated group. Check here ► h C If you checked 'a' above and limited control' provisions apply. 35 37 38 39 40 41 42 43 44 (a) Affiliated group totals N/A Limits on Lobbying Expenditures (The ternt'expenditures' means amounts paid or incurred) 36 Total lobbying expenditures to influence public opinion (grassroots lobbying) 37 Total lobbying expenditures to influence a legislative body (direct lobbying) 38 Total lobbying expenditures (add lines 36 and 37) 39 Other exempt purpose expenditures 40 Total exempt purpose expenditures (add lines 38 and 39) 41 Lobbying nontaxable amount. Enter the amount from the following table - If the amount on line 40 is - The lobbying nontaxable amount is - Not over 5500,000 20% of the amount on line 40 Ova 5500,000 but not over 51,000,000 5100,000 plus 15% of the excea over SSOO,000 Over 51000000 but not over 51,500,000 5175,000 plus 10% of the excess over 51,000,000 Over 51,500,000 but not over S17000000 5225,000 plus 5% of the excess over 51,500,000 Over 517000000 51,000,000 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 fine 43 or fine 44, you must file Fomt 4720. 4 -Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the instructions for lines 45 through 50 .Part VI -I3 Lobbying Activity by Nonelecting Public Charities (For reporting only by organizations that did not complete Part VI-A) During the year, did the organization attempt to influence national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of: a Volunteers h Paid staff or management (include compensation in expenses reported on lines c through h) e 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, govemment 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. 823141 12 -15 -98 2151115 796386 CAC 77— UL/7/34 Pa.e5 (h) To be completed for ALL electing organizations N/A 11 052 FRIENDS OF THE CHILDREN'S ADVO CAC 1 (*/A Lobbying Expenditures During 4 -Year Averaging Period N/A Calendar year (or fiscal year beginning In) ► (a) 1998 (b) 1997 (c) 1996 (d) 1995 (e) Total 45 Lobbying nontaxable amount .... 0 , 46 Lobbying ceiling amount (150% of line 45(e)) _._ ...: ...- ,� ...::.::..:..'... - . .. 0. 47 Total lobbying expenditures 0 . 48 Grassroots nontaxable amount . 0 . 49 Grassroots ceiling amount (150% of line 48(e)) - - . :. , ., .. ; 0 . 50 Grassroots lobbying expenditures 0 . c . njr J. .1211/4. 1 Part VI -A9 Lobbying Expenditure y Electing Public Charities (To be completed ONLY by an rganization that filed Form 5768) Check here ■ a If the organization belon affiliated group. Check here ► h C If you checked 'a' above and limited control' provisions apply. 35 37 38 39 40 41 42 43 44 (a) Affiliated group totals N/A Limits on Lobbying Expenditures (The ternt'expenditures' means amounts paid or incurred) 36 Total lobbying expenditures to influence public opinion (grassroots lobbying) 37 Total lobbying expenditures to influence a legislative body (direct lobbying) 38 Total lobbying expenditures (add lines 36 and 37) 39 Other exempt purpose expenditures 40 Total exempt purpose expenditures (add lines 38 and 39) 41 Lobbying nontaxable amount. Enter the amount from the following table - If the amount on line 40 is - The lobbying nontaxable amount is - Not over 5500,000 20% of the amount on line 40 Ova 5500,000 but not over 51,000,000 5100,000 plus 15% of the excea over SSOO,000 Over 51000000 but not over 51,500,000 5175,000 plus 10% of the excess over 51,000,000 Over 51,500,000 but not over S17000000 5225,000 plus 5% of the excess over 51,500,000 Over 517000000 51,000,000 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 fine 43 or fine 44, you must file Fomt 4720. 4 -Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the instructions for lines 45 through 50 .Part VI -I3 Lobbying Activity by Nonelecting Public Charities (For reporting only by organizations that did not complete Part VI-A) During the year, did the organization attempt to influence national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of: a Volunteers h Paid staff or management (include compensation in expenses reported on lines c through h) e 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, govemment 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. 823141 12 -15 -98 2151115 796386 CAC 77— UL/7/34 Pa.e5 (h) To be completed for ALL electing organizations N/A 11 052 FRIENDS OF THE CHILDREN'S ADVO CAC 1 (*/A Asset Number Description of property '� - ce plad in service Method / IRC sec. Lite or rate Line No. Cost or other basis Basis reduction Accumulated depreciation/amortization Current year deduction 1FACILITY FURNISHINGS 041,90014 7.00 17 41,986. 41,986. 0. 2LEASEHOLD IMPROVEMENTS .l01 40.0017 35,484.1 6,209. 887. 3FURNITURE & FIXTURES 10 6 119 11SL 7.00 117 7,124. 6,617. 507. 4ILEASEHOLD IMPROVEMENTS . 10 6 1 2ADS 40.0017 784. 115. 20. 5FURNITURE & FIXTURES 10 6 1 3SL 7.00 17 896. 576. 128. 6COMPUTER 11 0 6 5SL 5.00 117 1 2,485. 1,243.1 497. ** TOTAL 990 PAGE 2 DEPRECIATION 1 1 1 1 88,759. 1 56,746. 2,039. I I 1 11 111 1 1 1 1 1 1 1 11I 1 I 1 1 11, 1 1 1111 I 1 1 1 1 1 1 1 1 1 I ll ll 1 1 1 I I I 1 I I I 1 l 1 1 T 1 I 1 1 1 I 11 .I . l l I 1 I 1 T 1 1 I I I 1 Depreciation and Amortization Dew FORM 990 PAGE 2 990 -_ . 1316261 11.03.96 2151115 796386 CAC p - Current year section 179 3 (0) • Asset disposed 052 FRIENDS OF THE CHILDREN'S ADVO CAC 1 FRIENDS UP' THE CHILDREN' ADVOCACY GENT 99 UL /9/J4 FORM 990 0 TOTAL TO FM 990, LN 43 DESCRIPTION OTHER EXPENSES (A) (B) (C) (D) PROGRAM MANAGEMENT DESCRIPTION TOTAL SERVICES AND GENERAL FUNDRAISING CENTER SUPPORT 2,981. 2,981. EMERGENCY SPECIAL NEEDS 32,186. 32,186. ENHANCEMENTS 14,765. 14,765. EDUCATION 1,070. 1,070. OFFICE EXPENSES 352. 250. INSURANCE 1,556. 600. TOTAL TO FORM 990, PART IV, LN 57 88,759. 102. 956. 52,910. 51,852. 1,058. STATEMENT 1 FORM 990 DEPRECIATION OF ASSETS NOT HELD FOR INVESTMENT STATEMENT 2 COST OR ACCUMULATED OTHER BASIS DEPRECIATION BOOK VALUE FACILITY FURNISHINGS 41,986. 41,986. 0. LEASEHOLD IMPROVEMENTS 35,484. 7,096. 28,388. FURNITURE & FIXTURES 7,124. 7,124. 0. LEASEHOLD IMPROVEMENTS 784. 135. 649. FURNITURE & FIXTURES 896. 704. 192. COMPUTER 2,485. 1,740. 745. 58,785. 29,974. 14 STATEMENT(S) 1, 2 12151115 796386 CAC 052 FRIENDS OF THE CHILDREN'S ADVO CAC 1 NUN MOH T PROFESSIONAL LIABILITY POLICY RENEWAL CERTIFICATE Please S .this Renewal Certificate to yo ing Policy. UNITED STATES LIABILITY INSURANCE COMPANY WAYNE, PENNSYLVANIA In consideration of the renewal premium stated below, expiring Policy Number ND01006977 is renewed for the Policy Period stated below, subject to all the terms and conditions of the expiring Policy, except as otherwise specified in the CHANGES FROM EXPIRING POLICY section of this Certificate. The Company will issue a complete copy of this Policy upon receipt of a written request from the Insured. The New Policy Number is ND01006977A . The Application (if any) for this renewal, and all previous Applications made to the Company for this insurance, including any material submitted therewith, shall be made a part of this Renewal Policy as if physically attached hereto. PLEASE REFER TO YOUR POLICY FOR THE DEFINITION OF "APPLICATION." POLICY DECLARATIONS ITEM 1. PARENT ORGANIZATION AND PRINCIPAL ADDRESS FRIENDS OF THE CHILDREN'S ADVOCACY CENTER -EAST HAWAII 1290 KINOOE STREET HELO HAWAII 96720 ITEM II. POLICY PERIOD: (MO. DAY YR.) FROM 12/21/99 TO 12/21/2000 12:01 AM STANDARD TIME AT YOUR MAILING ADDRESS SHOWN ABOVE THIS POLICY CONSISTS OF THE FOLLOWING COVERAGE PARTS FOR WHICH LIMITS OF LIABILITY ARE INDICATED. Coverage Part A. Non Profit Directors and Officers Liability ITEM III. LIMITS OF LIABILITY: $ 1,000,000 EACH CLAIM $ 250,000 ANTI -TRUST SUB -LIMIT (Section V.D.) Not Covered FIDUCIARY LIABILITY LIMIT (Section V.H.) $ 1,000,000 IN THE AGGREGATE ITEM IV. RETENTION: $0 EACH CLAIM ITEM V. PREMIUM: 775 Ofl Broker Fee Coverage Part B. employment Practices Liability ITEM III. LIMITS OF LIABILITY: Not Covered EACH CLAIM Not Covered IN THE AGGREGATE ITEM IV. RETENTION: EACH CLAIM ITEM V. PREMIUM: Employment Practices Liability Coverage Was Not Purchased. NO CHANGES CHANGES FROM EXPIRING POLICY NUMBER ND01006977 Agent: STEWART SMITH WEST, INC. (GLENDALE, CAI 19325881 Countersigned: By USL -DOD (11/97) By Authorized Representativ INTERNAL REVENGE SERViti 'DISTRICT DIRECTOR 2 CGPANIA CIRCLE MONTEREY PARR, CA 91755 -7406 jUl ise:.: •I Date:• 4- 1 v FRIENDS OF THE CHILDRENS ADVOCACY CENTER EAST HAWAII INC 1290 KINOOLE ST HILO, HI 96720 -4136 Employer Identification Number: 99- 0279734 Case Number: 955180007 Contact Person: TYRONE THOMAS Contact Telephone Number: (213) 894 -2289 Our Letter Dated: September 13, 1991 Addendum Applies: No Dear Applicant: This modifies our letter of the above date in which we stated that you would be treated as an organization that is not a private foundation until the expiration of your advance ruling period. Your exempt status under section 501(a) of the Internal Revenue Code as an organization described in section 501(c)(3) is still in effect. Based on the information you submitted, we have determined that you are not a private foundation within the meaning of section 509(a) cf the Code because you are an organization of the type described in section 509(a)(1) and 170(b)(1)(A)(vi). Grantors and contributors may rely on this determination unless the Internal Revenue Service publishes notice to the contrary. However, if you lose your section 509(al(1) status, a grantor or contributor may not rely on this determination if he or she was in part responsible for, or was aware of, the act or failure to act, or the substantial or material change on the part of the organization that resulted in your loss of such status, or if he or she acquired knowledge that the Internal Revenue Service had given notice that you would no longer be classified as a section 509(a)(1) organization. If we have indicated in the heading of this letter that an addendum applies, the addendum enclosed is an integral part of this Letter. Because this letter could help resolve any questions about your private foundation status, please keep it in your permanent records. If you have any questions, please contact the person whose name and telephone number are shown above. Sincerely yours, Richard R. Orosco District Director e t ARTMENT L. THE TREASURY Letter 1050 (DO /CG) s In the Matter of the Incorporation ) ) of ) ) FRIENDS OF THE CHILDREN'S ADVOCACY ) CENTER OF EAST HAWAII, INC. ) ) CASE & LYNCH (Michael J. Medeiros) 270 Ponahawai Street Suite 201 Hilo, Hawaii 96720 STATE OF HAWAII • DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS Business Registration Division Honolulu ARTICLES OF INCORPORATION (Section 415B -34, Hawaii Revised Statutes) • STATE OF HAWAII DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS Business Registration Division Honolulu In the Matter of the Incorporation ) ) of ) ) FRIENDS OF THE CHILDREN'S ADVOCACY ) CENTER OF EAST HAWAII, INC. ) ) ARTICLES OF INCORPORATION The undersigned, desiring to form a nonprofit corporation under the laws of the State of Hawaii, do hereby certify as follows: ARTICLE I The name of the corporation shall be: FRIENDS OF THE CHILDREN'S ADVOCACY CENTER OF EAST HAWAII, INC. ARTICLE II The address of the corporation's initial office is 300 West Lanikaula Street, Hilo, Hawaii 96720. The mailing address of the corporation is P. O. Box 4307, Hilo, Hawaii 96720. ARTICLE III • The period of the corporation's duration is perpetual. till ARTICLE IV Section 1. The purpose(s) for which the corporation is organized: (a) The provision of assistance to aid sexually, physically and psychologically abused children through the CHILDREN'S ADVOCACY CENTER OF EAST HAWAII, INC. established by the Hawaii State Legislature and sponsored by the Judiciary of the State of Hawaii. (b) The transaction of any or all lawful activities for which nonprofit corporations may be incorporated under Chapter 415B, Hawaii Revised Statutes. Section 2. In furtherance of said purposes, the corporation shall have all powers, rights, privileges and immunities, and shall be subject to all of the liabilities conferred or imposed by law upon corporations of this nature, and shall be subject to and have all the benefits of all general laws with respect to corporations. Section 3. The corporation shall be operated exclusively for charitable, religious, scientific, literary and educational purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code of 1986, as amended (the "Code ") and the regulations thereunder, as amended. Such activities shall be conducted in accordance with Section 501(c)(3) and the regulations thereunder as they now exist or as they may hereafter be amended. ARTICLE V As a means of accomplishing the corporation's objects and purposes, the corporation shall have, in addition to the general powers conferred upon it under the statutes of the State of Hawaii, but subject to the limitations described in Article VI, the following powers: 1. To indemnify any person who was or is a party or is threatened to be made a party to any proceeding (other than an action by or in the right of the corporation) if that person is or was a director, officer, . employee or other agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another foreign or domestic corporation, partnership, joint venture, trust or other enterprise, or was a director, officer, employee or agent of a foreign or domestic corporation which was a predecessor corporation of the corporation or of another -2- ir enterprise at t 110 1 11 r equest of the pre s sor corporation, against expenses (including attorneys' fees), judgments, fines, settlements and other amounts actually and reasonably incurred in connection with the proceeding if the person acted in good faith and in a manner the person reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal proceeding, had no reasonable cause to believe the conduct of the person was unlawful. The termination of any proceeding by judgment, order, settlement, conviction, or upon a plea of nolo contendere or its equivalent, shall not, of itself, create a presumption that the person did not act in good faith and in a manner which the person reasonably believed to be in or not opposed to the best interests of the corporation, or that the person had reasonable cause to believe that the person's conduct was unlawful; 2. To indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending, or completed action by or in the right of the corporation to procure a judgment in its favor because that person is or was a director, officer, employee or other agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee, or agent of another foreign or domestic corporation, partnership, joint venture, trust, or other enterprise, or was a director, officer, employee or agent of a foreign or domestic corporation which was a predecessor corporation of the corporation or of another enterprise at the request of the predecessor corporation, against expenses (including attorneys' fees) actually and reasonably incurred by the person in connection with the defense or settlement of the action if the person acted in good faith and in a manner the person reasonably believed to be in or not opposed to the best interests of the corporation; except that no indemnification shall be made in respect of any claim, issue, or matter as to which the person shall have been adjudged to be liable for negligence or misconduct in the performance of the person's duty to the corporation unless and only to the extent that the court in which the action or suit was brought shall determine upon application that, despite the adjudication of liability but in view of all circumstances of the case, the person is fairly and reasonably entitled to indemnity for such expenses as the court deems proper. ARTICLE VI The corporation is nonprofit in nature, and shall not authorize or issue shares of stock. No dividends shall be paid and no part of the income or profit of the corporation shall be distributed to its members, directors or officers, except for -3- services actuallydered to the corporat0110 No substantial part of the activities of the corporation shall be the carrying on of propaganda,. or otherwise attempting to influence legislation, and the corporation shall not participate in, or intervene in (including the publishing or distribution of statements) any political campaign on behalf of any candidate for public office. Notwithstanding any other provision of these articles, the corporation shall not carry on any other activities not permitted to be carried on (a) by a corporation exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code, or corresponding section of any future federal tax code, or (b) by a corporation, contributions to which are deductible under Section 170(c).(2) of the Internal Revenue Code, or corresponding section of any future federal tax code. ARTICLE VII The corporation shall have members. ARTICLE. VIII The management of the business and affairs of the corporation and the control and distribution of its property shall be vested in a Board of Directors, which shall consist of such number of directors as shall be fixed by the Bylaws of the corporation, but in no event less than three (3) individuals. The members may increase or decrease the number of directors at any annual meeting or any other meeting properly called for such purpose. Further, at least one director shall be currently a resident of the State of Hawaii. The directors shall be qualified, nominated, elected and appointed as is provided for in the Bylaws. The Board of Directors shall have full power to control and direct the business affairs of the corporation, subject, however, to any limitations contained herein.or in the Bylaws of the corporation or by statute. Each initial director of the corporation shall serve until his successor is duly chosen. The initial directors of the corporation and their residence addresses, are as follows: Name Residence Address Joe Hanley, Jr. P. 0. Box 1119 Kurtistown, Hawaii 96760 Dorothee Auldridge 27 Makakai Place Hilo, Hawaii 96720 -4- Name • J. Eliot Merk Richard Henderson II Phil Lavine Michael Medeiros Douglas Espejo Katherine S. Hanley Aki Oda Marcia Prose Bonnie Otsu Steven Anicas Mary Espejo Residence Add., P. 0. Box 1357 Hilo, Hawaii 96720 405 Makani Circle Hilo, Hawaii 96720 -3443 P. 0. Box 80 Kurtistown, Hawaii 96760 866 Kaumana Drive Hilo, Hawaii 96720 846 No'u Street Hilo, Hawaii 96720 36 Kahoa Road Hilo, Hawaii 96720 190 Mamaki Street Hilo, Hawaii 96720 P. 0. Box 41 Mt. View, Hawaii 96771 99 Pakalana Street Hilo, Hawaii 96720 RR2 Box 2309 Pahoa, Hawaii 96778 846 No'u Street Hilo, Hawaii 96720 ARTICLE IX -5- • The officers of the corporation shall consist of a president, one or more vice - presidents, one of whom may be designated as Executive Vice - President and one of whom may be designated Financial Vice President, a secretary, a treasurer and such other assistant officers as the board of directors deems necessary, with such qualifications, duties and powers as are provided for in the Bylaws. There may also be a Chairman of the Board of Directors who shall be appointed by the Board of Directors and who when appointed shall be an officer of the corporation. The officers shall be elected or appointed at such time and in such manner and for such terms as prescribed • • in the Bylaws of the corporation. Any two or more offices may be held by the same person, provided that the corporation shall have at least two persons as officers. The initial officers and their residence addresses are as follows: Office President Name Residence Address Joe Hanley, Jr. P. O. Box 1119 Kurtistown, Hawaii 96760 Executive Dorothee Auldridge 27 Makakai Place Vice President Hilo, Hawaii 96720 Vice President J. Eliot Merk P. 0.'Box 1357 Hilo, Hawaii 96720 Secretary Richard 405 Makani Circle Henderson II Hilo, Hawaii 96720 -3443 Treasurer Phil Lavine P. O. Box 80 Kurtistown, Hawaii 96760 ARTICLE X After the effective date of the articles of incorporation, the initial board of directors shall hold an organizational meeting for the purpose of adopting the initial bylaws of the corporation and transacting any other business. The power to alter, amend, or repeal the bylaws of the corporation or adopt new bylaws shall be vested in the board of directors. ARTICLE XI Upon the dissolution of the corporation or the winding up of its affairs, the assets of the corporation shall be distributed exclusively to charitable, religious, scientific, literary or educational organizations which would then qualify as an organization described in Section 501(c)(3) of the Code. ARTICLE XII The Articles of Incorporation set forth herein shall be subject to amendment from time to time as provided by law, except that no amendment shall be made which would change the objects and purposes of this corporation to include objects and -6- purposes which would not be exclusively charitable, religious, educational, scientific or literary, or which would permit net earnings of the corporation to inure to the benefit of any member, donor or private individual, or which would permit any transaction or activity not permitted to be conducted or carried on by an organization exempt under Section 501(c)(3) of the Internal Revenue Code and the regulations issued thereunder as they now exist or as they may hereafter be amended. We certify under the penalties of Section 415B -158, Hawaii Revised Statutes, that we have read the foregoing statements and that the same are true and cor ;ect. WITNESS OUR HANDS this — day of fPAR— JOE HANLEY, JR. President 0097I RICHARD HEN !Secretary -7- ERSON II , 1990. a. ELIOT MERK Vice President • BYLAWS • OF FRIENDS OF THE CHILDREN'S ADVOCACY CENTER OF EAST HAWAII, INC. ARTICLE I PURPOSES; NONPROFIT CHARACTER SECTION 1.1 Purposes. The purposes of the Corporation shall be as specifically set forth in Article IV of the Articles of Incorporation. SECTION 1.2 Nonprofit Character. The Corporation shall be a nonprofit corporation. The Corporation shall not authorize or issue shares of stock. No dividend shall be paid and no part of the income or earnings which may be derived from its operations, in pursuance of the purpose of the Corporation, shall be distributed to or inure to the benefit of any Member, Director or Officer of the Corporation, or any private individual, but shall be used to promote the purposes of the Corporation. ARTICLE II PRINCIPAL OFFICE; PLACE OF MEETINGS; SEAL SECTION 2.1 Principal Office. The principal office of the Corporation shall be maintained at such place within the Island of Hawaii, and the Corporation may have such other offices within the Island of Hawaii, as the Board of Directors shall determine. SECTION 2.2 Place of Meetinas. All meetings of the Members and of the Board of Directors shall be held at the principal office of the Corporation, unless some other place is stated in the call. Any meeting, regular or special, of either the Board of Directors or of the Members may be held by conference telephone or similar communication equipment as long as all Directors or all Members participating in the meeting can hear one another, and all such Directors or Members shall be deemed to be present in person at the meeting. SECTION 2.3 Seal. The Corporation may have a corporate seal as the Board of Directors shall determine. ARTICLE III MEMBERS SECTION 3.1 Members. Any person who is interested in promoting, fostering and furthering the purposes of the Corporation shall be eligible for membership. Membership in • • the Corporation all be available Allot regard to race, creed, color, or national origin. SECTION 3.2 Class of Membership. There shall be one class of Membership. The Members of the Corporation shall participate in making those decisions of the Corporation reserved to its Membership. SECTION 3.3 Annual Meeting. The annual meeting of the Membership of the Corporation, for the election of directors and officers, and the consideration of such other business as shall come before the Membership, shall be held on such day within ninety (90) days following the close of each fiscal year as the Board of Directors shall designate, or, if the Board of Directors shall not have designated such day by the end of the second month following the close of the fiscal year. SECTION 3.4 Special Meetings. Special meetings of the Membership of the Corporation for any purpose(s) may be held at any time upon the call of the President or any two (2) Directors, or upon the written request of a majority of the Membership. Upon receipt of such call or written request, the Secretary shall send out notices of the meeting to all Members of the Corporation. SECTION 3.5 Notice of Meetings. Subject to Section 3.5 of Article III, notice setting forth the time and place of the annual and any special meetings and the general nature of the business to be considered thereat shall be given by the Secretary, or by the person or one of the persons calling the meeting, to each Member of the Corporation. Such notice shall be given to each such member by advising him of the meeting by personally delivering written notice thereof to him, in each case not less than forty -eight (48) hours prior to the time set for the meeting, or by mailing written notice thereof, postage prepaid, addressed to him at his residence or usual place of business at least five (5) days prior to the time set for the meeting. Nonreceipt by a Member of notice of a meeting mailed to such Member shall not invalidate any business done at the meeting while a quorum is present. SECTION 3.6 Waiver of Notice. (a) Any Member of the Corporation may waive notice of any meeting of the Membership in writing signed by himself or his duly authorized proxy or attorney -in -fact, either prior to, at or after the meeting. -2- • -3- (b) presence or repflntation at any meeting of any Me er shall be the equivalent of the waiver of the giving of notice of such meeting to such Member. Any meeting at which all of the Members shall be present in person or represented by proxy in writing shall be valid without notice. (c) When two - thirds (2/3) of the Members at any meeting sign by themselves or their proxies or other authorized representatives a written consent or approval on the record of the meeting, actions taken at the meeting, however called or notified, shall be valid. SECTION 3.7 Ouorum. At any meeting of the Membership of the Corporation of which proper notice has been given, a majority of Membership present in person or by proxy (provided that not more than three - fourths (75 %) of the votes present are by proxy) shall constitute a quorum, and the concurring vote of a majority of the Membership constituting a quorum shall be valid and binding upon the Corporation, except as otherwise provided by law, these Bylaws or the Articles of Incorporation. SECTION 3.8 Voting; Proxies. Each Member is entitled to one (1) vote, either in person or by proxy, at all meetings of the Membership. The authority given by a Member to any person to represent such Member at meetings of the Membership shall be in writing and signed by such Member, and shall be filed with the Secretary. No proxy shall be valid after eleven (11) months from the date of such proxy, unless otherwise provided in such proxy. SECTION 3.9 Adiournment. Any meeting of the Membership, whether annual or special, may be adjourned from time to time, whether a quorum be present of not, without notice other than the announcement at the meeting. Such adjournment may be to such time and to such place as shall be determined by a majority of the Members present. At any such adjourned meeting at which a quorum shall be present, any business may be transacted which might have been transacted by a quorum at the original meeting as originally called. SECTION 3.10 Action by Members Without a Meetina. Any action required or permitted to be taken at a meeting of the Members may be taken without a meeting if a consent in writing, setting forth the action so taken, shall be signed by all of the Members with respect to the subject matter thereof and filed with the records of the meetings of the Members. Such consent shall have the same effect as a unanimous vote of the Members and may be stated as such in any articles or • documents filed h the Director of th artment of Commerce and Consumer Aff rs. SECTION 3.11 Removal; Withdrawal; Admission. Any Member may be removed as a Member of the Corporation, with or without cause, by the affirmative vote of all Membership at the time of such vote. Any Member may withdraw from the Corporation at any time upon giving prior written notice to the Secretary. SECTION 3.12 Dues. Members shall be liable for such annual membership dues and assessments as shall from time to time be determined by general or special resolution of the Board of Directors. ARTICLE IV BOARD OF DIRECTORS SECTION 4.1 Powers. The Board of Directors shall manage the property and business of the Corporation and shall have and may exercise all of the powers of the Corporation except such as are reserved to or may be conferred from time to time by law, the Articles of Incorporation and any amendments thereto, or the Bylaws upon the Membership of the Corporation. SECTION 4.2 Number; Election. There shall be a Board of Directors of the Corporation, to consist of not less than three (3) and not more than seventeen (17) Members. The number of Directors for the ensuing year shall be fixed by the Membership at each annual meeting; and the number so designat - shall then be elected by ballot by the Members to hold office until the next annual meeting and thereafter until their successors shall be duly elected, and, within the foregoing limitation as to the minimum number, the number of Directors may be decreased or increased by the Members at any special meeting and, in case the number is increased, the additional Directors shall be elected by ballot as if elected at an annual meeting. Commencing January 1, 1992, the Directors shall serve on a staggered basis, with one -third (1/3) of the Directors to be elected for a one -year term, one -third (1/3) for a two -year term, and one -third (1/3) for a three -year term, with one -third (1/3) of the Board of Directors elected annually thereafter for a three -year term. SECTION 4.3 Annual Meeting. An annual meeting of the Board of Directors shall be held at the place of each annual meeting of the Membership and immediately following such meeting. At such annual meeting, the Board of Directors shall elect the Officers of the Corporation for the ensuing year. -4- • J • SECTION Regular Meetings. The Board of Directors may es ish regular meetings_ o be held in such places and at such times as it may from time to time by vote determine, and no further notice thereof shall be required. SECTION 4.5 Special Meetings. Special meetings of the Board of Directors may be called at any time by the President or by any two (2) Directors. SECTION 4.6 Notice of Meetings. Except as otherwise expressly provided, reasonable notice of any meeting of the Board of Directors shall be given to each Director (other than the person or persons calling the meeting and other than the person giving notice of the meeting) by the Secretary, or by the person or one of the persons calling the meeting, by advising the Director of the meeting by word of mouth or by telephone or by leaving written notice thereof with him or at his residence or usual place of business. Such written notice shall be mailed not less than ten (10) days prior to the date of the meeting. Nonreceipt by a Director of any written notice of a meeting mailed to such Director shall not invalidate any business done at the meeting while a quorum is present. SECTION 4.7 Waiver of Notice. (a) Any Director may, prior to, at the meeting, subsequent thereto, waive notice of any meeting in writing, signed by him. (b) The presence at any meeting of any Director shall be the equivalent of a waiver of the requirement of th. giving of notice of said meeting to such Director. No notice of a meeting of the Board of Directors need be given to any Director who at the time is absent from the State of Hawaii. (c) When two - thirds (2/3) of the total number of Directors at which the Board of Directors has been fixed by the Membership sign a written consent or approval on the record of the meeting, actions taken at the meeting, however called or notified, shall be valid. SECTION 4.8 QuoIgm. A majority of the total number of Directors at which the Board of Directors has been fixed by the Membership shall constitute a quorum to transact business, and, in order to be valid, any act or business must receive the approval of a majority of such quorum. A vacancy or vacancies in the Membership of the Board of Directors shall not affect the validity of any action of the Board of Directors, provided there is present at the meeting a quorum of all the Directors at which the Board of Directors has been fixed. -5- • SECTIOS9 Adiournment. I the absence of a quorum at a meeting duly called, the Presi ent or a majority of the Directors present may adjourn the meeting from time to time without further notice, and may convene or reconvene the meeting when a quorum shall be present. SECTION 4.10 A by Directors W a Meet Any action required or permitted to be taken at a meeting of the directors may be taken without a meeting if a consent in writing, setting forth the action so taken, shall be signed by all of the Directors with respect to the subject matter thereof and filed- with the records of the meetings of the Board of Directors. Such consent shall have the same effect as a unanimous vote of the Board of Directors and may be stated as such in any articles or documents filed with the Director of the Department of Commerce and Consumer Affairs. SECTION 4.11 Permanent Vacancies. If any permanent vacancy shall occur in the Board of Directors through death, resignation, disqualification, removal or other cause other than temporary absence, illness or disability, the remaining Directors, by the affirmative vote of a majority of all remaining Members of the Board of Directors, may elect a successor Director to hold office for the unexpired portion of the term of the Director whose place shall be vacant or until the Membership shall elect a successor Director. SECTION 4.12 Temporary Vacancies; Substitute Directors. If any temporary vacancy shall occur in the Board of Directors through the absence of any Director from the State of Hawaii or the sickness or disability of any Director, the remaining Directors, whether constituting a majority or &- minority of the whole Board of Directors, may by the affirmative vote of a majority of such remaining Directors appoint some person as a substitute Director, who shall be a Director during such absence, sickness or disability and until such Director shall return to duty or the office of such Director shall become permanently vacant. SECTION 4.13 Proxies. Voting by proxy shall not be permitted at any meeting of the Board of Directors or of any committees, boards or bodies created by the Board of Directors. SECTION 4.14 St.ndina and Other Commies. (a) There shall be seven (7) Standing Committees as described below, with members to be appointed by the Board of Directors: (1) Budget and Finance Committee: The Budget and Finance Committee shall coordinate all financial , aspects of The Friends of the Children's Advocacy Center of East Hawaii, to include development of an annual budget, approval of funds allocation for programs and services for CAC, approval of expenditures for annual fundraisers, and review of -6- • V , all monthly caslflow projections, b statements, and Treasurer's reports. Committee recommendati ns will be present to the Executive Committee or the full Board of Directors for final approval. The Committee will also assist in preparation of budgets and financial materials as necessary, to be submitted with Federal, State, or County grant proposals on behalf of CAC of East Hawaii. (2) Education /Community Affairs Committee: The Education /Community Affairs Committee shall increase public awareness of CAC of East Hawaii and its services and programs, The Friends of CAC activities, and the issue of child sexual or physical abuse. The Committee will also promote child abuse prevention. The Committee will develop promotional and education programs and materials to accomplish these objectives, and shall present all expenditures related to such activities to the Board of Directors for approval. (3) Fundraising Committee: The Fundraising Committee will review budgets and programs presented by the Education /Community Affairs, Program, and Strategic Planning Committees and approved by the Board of Directors. The Fundraising Committee will develop an annual plan with events to raise funds for these programs, and coordinate all aspects of such fundraising drives. The Fundraising Committee will prepare profit and loss summaries for the Board of Directors following each fundraising event. The Committee will also act as The Friends liaison with all outside organizations who raise funds for CAC, and coordinate manpower or materials to assist such groups in these efforts. (4) Legislative Committee: The Legislative Committee will prepare bills and deliver legislative testimony at the State Legislature on behalf of CAC of East Hawaii, after approval of such materials by The Friends Board of Directors and the statewide CAC office. The Legislative Committee will testify at grant application hearings on behalf of The Friends and CAC of East Hawaii. The Committee will represent CAC of East Hawaii at statewide CAC legislative meetings, and report to the Friends Board on developments and recommendations. The Legislative Committee will lobby on behalf of The Friends for CAC of East Hawaii as necessary, using written and verbal communications. (5) Nominating Committee: The Nominating Committee shall consist of The Friends President, V.P. /President - Elect, Secretary, and five (5) members of the Board who are not employees of the Children's Advocacy Center of East Hawaii. The Committee shall review two months prior to the end of The Friends fiscal year information submitted on prospective nominees, and select nominees to fill vacancies on the Board. The Committee shall also nominate the Officers as listed in Sections 5.2, 5.3, 5.4, 5.5, and 5.6 of the By -Laws. The names of all candidates must be submitted in writing to the -7- existing Friend -oard members at least (10) days prior to the election of officers and directors, and at lease one (1) month before the end of The Friends fiscal year. The Nominating Committee shall also meet as required to select candidates for Board vacancies during the fiscal year, and present the name of such candidates to The Friends Board in writing for final approval. (6) program Committee: The Program Committee will evaluate needs of clients served by The Children's Advocacy Center of East Hawaii, and determine way to assist children through programs or specific funding. The Program Committee will develop an annual budget and present it to The Friends Board, with recommendations on funding to be set aside for CAC of East Hawaii's operation, the "Client Needs" fund, and a training fund for Judiciary, social service, or Police Department personnel working with abused children. The Program Committee will develop procedures for assessing client needs, hold monthly meetings. to review current needs, and present recommendations and request for funding to The Friends Board. The Program Committee will also act as a liaison with outside individuals and organizations who wish to supply materials or services for CAC of East Hawaii's clients. (7) Strategic Planning Committee: The Strategic Planning Committee, working with input from the Program Director of the Children's Advocacy Center of East Hawaii, shall develop long -range plans for programs to assist clients of CAC of East Hawaii based on need, provide input for the Budget and Finance and Fundraising Committees related to funds required for CAC programs and special services . clients, and provide direction to the Program Committee. Tne Strategic Planning Committee shall designate an annual representative to attend statewide CAC Strategic Planning Committee meetings and report developments to The Friends Board of Directors. (b) The Board of Directors, by resolution adopted by a majority of the Board of Directors, may designate and appoint an Executive Committee and any other committees, each of which, to the extent provided in the resolution, the Articles of Incorporation or these Bylaws, shall have and may exercise all the authority of the Board of Directors; except that no committee (whether Standing Committee or otherwise) shall have the authority of the Board of Directors in reference to: Bylaws; Member of any Corporation; (1) Amending, altering or repealing the (2) Electing, appointing or removing any such committee or any Director or Officer of the -8- • 6 ` Aft Amending the Artic of Incorporation, restating the Artes of Incorporation, a opting a plan of merger, or adopting a plan of consolidation with another corporation; (4) Authorizing the sale, lease, exchange or mortgage of all or substantially all of the property and assets of the Corporation; (5) Authorizing the voluntary dissolution of the Corporation or revoking proceedings therefor; (6) Adopting a plan for the distribution of the assets of the Corporation; or (7) Amending, altering or repealing any resolution of the Board of Directors which by its terms provides that it shall not be amended, altered or repealed by the committee. (c) Nothing in subparagraphs (1) to (7) shall prohibit any committee, if properly authorized by the Board of Directors and not prohibited by these Bylaws, from engaging in any sale, lease, exchange, mortgage, pledge or distribution of assets of the Corporation in the normal course of the Corporation's business. (d) The designation and appointment of any such committee and the delegation thereto of authority shall not operate to relieve the Board of Directors or any individual Director of any responsibility imposed upon the Board Directors or the Director by law. SECTION 4.15 Gifts and Contributions. The Board of Directors may accept on behalt of the Corporation any contribution, gift, bequest or devise for the general purposes, or for any special purpose, of the Corporation. SECTION 4.16 Procedure. The Board of Directors shall fix its own rules of procedure which shall not be inconsistent with these Bylaws. ARTICLE V OFFICERS AND MANAGEMENT SECTION 5.1 Appointment; Term: Removal. The Officers of the Corporation shall be the President, the Vice President, who shall also be the President - Elect, the Secretary, the Treasurer, as provided in the Articles of Incorporation, one or more Assistant Secretaries, one or more Assistant Treasurers and such other Officers, with such duties, as the Board of Directors shall from time to time determine. The Officers shall be elected annually by the Board of Directors at the first meeting thereof after the annual or -9- special meetin f the Membership a hich the Board of Directors is ele ted and shall hold office at the pleasure of the Board of Directors until the next annual meeting and thereafter until their respective successors shall be duly elected or appointed and qualified. Each Officer must be a Director and Member of the Corporation. Any person may hold more than one office, provided that there be at least two (2) persons as Officers of the Corporation. The Board of Directors may, in its discretion, from time to time limit or enlarge the duties and powers of any officer appointed by it. SECTION 5.2 The President. The President shall be the Chief Executive Officer of the Corporation. He shall preside at all meetings of the Membership and at all meetings of the Board of Directors. He may call special meetings of the Board of Directors at his discretion and shall call annual meetings of the Membership, as provided by these Bylaws. Subject to the direction and control of the Board of Directors, the President shall: (a) be in personal charge of the principal office of the Corporation; (b) have control of all of the Corporation, prescribe offices, and exercise Directors may from time the general management, supervision and property, business and affairs of the the duties of the managers of all branch such other powers as the Board of to time confer upon him; and (c) subject to approval of the Board of Directors, appoint heads of committees and generally control the engagement, government and discharge of any employees or. the Corporation, and fix their duties and compensation. He shall at all times keep the Board of Directors fully advised as to all of the Corporation's business. SECTION 5.3 The Vice President. The Vice President shall be the President -Elect for the following year, and perform all of the duties and exercise all of the powers of the President provided by these Bylaws or otherwise during the absence or disability of the President or whenever the office of President shall be vacant, and shall perform all other duties assigned to him by the Board of Directors or the President. SECTION 5.4 The Secretary. The Secretary shall attend all meetings of the Members and of the Board of Directors, and shall record the proceedings thereof in the minute book or books of the Corporation. He shall give notice, in conformity with these Bylaws, of meetings of Members and, where required, of the Board of Directors. In the absence of the President and the Vice President, he shall have the power to call such meetings and shall preside thereat until a President Pro Tempore shall be chosen. The Secretary shall -10- W • , ' .• perform all other es incident to his of or which may be assigned to him by .e Board of Directors or e President. SECTION 5.5. The Treasurer. The Treasurer shall have custody of all of the funds, notes, bonds and other evidences of property of the Corporation. He shall deposit or cause to be deposited in the name of the Corporation all monies or other valuable effects in such banks, trust companies or other depositories as shall from time to time be designated by the Board of Directors. He shall make such disbursements as the regular course of the business of the Corporation may require or the -Board of Directors may order. He shall perform all other duties incident to his office or which may be assigned to him by the President or the Board of Directors. SECTION 5.6 Assistant Secretary and Assistant Treasurer. The Assistant Secretary or Assistant Secretaries and Assistant Treasurer or Assistant Treasurers, if elected or appointed, shall, in such order as the Board of Directors may determine, perform all of the duties and exercise all of the powers of the Secretary and Treasurer, respectively, during the absence or disability, and in the event of a vacancy in the office, of the Secretary or Treasurer, respectively, and shall perform all of the duties assigned to him or them by the President, the Secretary in the case of Assistant Secretaries, the Treasurer in the case of Assistant Treasurers, or the Board of Directors. SECTION 5.7 Absence of Officers. In the absence or disability of the President and Vice President, the duties of the President (other than the calling of meetings of th Membership and the Board of Directors) shall be performed by such persons as may be designated for such purpose by the Board of Directors. In the absence or disability of the Secretary and of the Assistant Secretary, or Assistant Secretaries if there be more than one, or of the Treasurer and the Assistant Treasurer, or Assistant Treasurers if there be more than one, the duties of the Secretary or of the Treasurer, as the case may be, shall be performed by such person or persons as may be designated for such purpose by the Board of Directors. SECTION 5.8 Compensation,. The Board of Directors shall have the authority to fix the compensation, if any, of the Officers, agents and employees. ARTICLE VI REMOVALS The Membership may at any time depose or remove from office any Director, Officer, subordinate Officer, agent or employee, whenever, in their judgment, the best interests of the Corporation will be served thereby. The Board of Directors may at any time remove from office or discharge from employment any Officer, subordinate Officer, agent or employee apppointed -11- •o by it or by person under autho delegated by it, whenever, in t judgment, the best interests of the Corporation will be served thereby. _ ARTICLE VI AUDIT OF BOOKS The Board of Directors may, at its discretion, cause a complete audit or financial review to be made of the books of the Corporation at least once in each fiscal year and more often if required by the Board of Directors, and shall thereafter make appropriate reports to all Members and the Board of Directors. The Board of Directors may appoint some person, firm or corporation engaged in the business of auditing to act as the auditor of the Corporation. ARTICLE VIII EXECUTION OF INSTRUMENTS SECTION 8.1 Proper Officers. Except as hereinafter provided or as required by law, all checks, drafts, notes, bonds, acceptances, deeds, leases, contracts, bills of exchange, orders for the payment of money, licenses, endorsements, powers of attorney, proxies, waivers, consents, returns, reports, applications, notices, mortgages and other instruments or writings of any nature, which require execution on behalf of the Corporation, shall be signed by (a) the President or the Vice President, and (b) the Secretary or the Treasurer. The Board of Directors may from time to tim= authorize any such documents, instruments or writings to be signed by such Officers, agents or employees of the Corporation, or any one of them, in such manner as the Board of Directors may determine. SECTION 8.2 Facsimile Sianatures. The Board of Directors may, from time to time by resolution, provide for the execution of any corporate instrument or document, including but not limited to checks, warrants, letters of credit, drafts and other orders for the payment of money, by a mechanical device or machine or by the use of facsimile signatures under such terms and conditions as shall be set forth in any such resolution. SECTION 8.3 Funds. All funds of the Corporation shall be deposited from time to time to the credit of the Corporation in such banks, trust companies or other depositories as the Board of Directors may select. -12- v *`* ARTICLE IX CORPORATE BOORS. RECORDS; INSPECTION O AME AND BYLAWS SECTION 9.1. Books and Records. The Corporation shall keep correct and complete books and records of account of the Corporation and minutes of the proceedings of its Members, Board of Directors and any committee having any of the authority of the Board of Directors, and shall keep at its registered office or principal office in the State a record of the names and addresses of its Members. All books and records of the Corporation may be inspected, upon written demand, by any Member or Member's agent or attorney for any proper purpose at any reasonable time. Demand of inspection other than at a meeting shall be made in writing upon the President, the Secretary or any other Officer designated by the Board of Directors. SECTION 9.2 Inspection of Bylaws. The Corporation shall keep in its principal office for the transaction of business a copy of the Bylaws of the Corporation as amended or otherwise altered to date, which shall be open to inspection by the Members at all reasonable times during office hours. ARTICLE X FISCAL YEAR The fiscal year of the Corporation shall be such as may from time to time be established by resolution by the Board of Directors. ARTICLE XI AMENDMENT TO BYLAWS The Bylaws may be altered, amended or repealed, and new Bylaws may be adopted, subject to repeal or change by the Members, by a majority vote of the Directors present at any meeting of the Board of Directors at which a quorum is present or by the written consent of such Directors; provided, however, that the Board of Directors may not adopt a Bylaw or amendment thereof changing the authorized number of Directors. ARTICLE XII DEFINITIONS The word "person" or any pronoun used in place thereof, where the context so requires or admits, shall include and mean individuals, firms, corporations, partnerships and associations. The singular shall include and mean the plural, or vice versa. Masculine, feminine and neuter genders shall include or interchange each of the other genders as the context shall imply. -13- $ ERTIFICATE OF SECRET.) I certify that: _ 1. I am the Secretary of Friends Children's Advocacy Center of East Hawaii, Inc. 2. The foregoing Corporation adopted by unanimous of Directors effective as of 01181 DATED: T Vr 1 .2t -14- Bylaws are the Bylaws of the / written consent of the Board "1 'r 1 , 1992. 1 , 1992. Secretary of the STATE OF HAWAII COUNTY OF HAWAII Subscribed and sworn to before me this 7- day of t,aa , 19 414 . its 1i• Ste e •f Hawaii NON- GRATUITY AFFIDA7T v t r. r u . a x,- ) SS: My commission expires: " 1 ( 1 111 Contractor: Friends of Ch ldren's jvoracv Center of East Hawaii Contract No.: 9 The undersigned hereby certifies that he /she is the East Hawaii sid mt of the Friends of Children's Advocacy Center or, /that in �tit1e) (name of organization) connection with the above Contract, he /she or its office :3, -eproLentatives, agents, subcontractors or employees have not given or m:ie any agreement to give any County of Hawai'_:oyee, the employee's relatives or agents, any gift of money := otherwise, or anvthing of value; has not been influenced by any County of Hawaii empl :yee, the employee's relatives or agents, in the renting or purchasing of any equipment or supplies of any nature whatsoever. Richard Henderson, II (THIS IS TO BE SUBMITTED WITH THE TAX CLEARANCE — - - -- ' n,,mtva :T PERIOD)