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HomeMy WebLinkAboutCOM 0667.020 1998-2000 • ,--r • . U IB ka Mxr fY�2rvr� • .,. 1ti'•• .. Stephen K. Yamashiro + ° dtj,- •, • Harr A. Takahashi Mayor 1 \ \� S. K. Schulte • crountp of 3aihaii DEPARTMENT OF FINANCE 25 Aupuni Street, Room 118 • Hilo, Hawaii 96720-4252 (808) 961.8234 • 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 7, 2000 GRANT APPLICATION FOR: Client Services ( support ) (Program Title) Legal Name of Organization:Friends of the Children's Advocacy Center of West Hawaii Mailing Address: 77 -6403 Nalani St. Kailua -Kona, HI 96740 Facility/Site Address: Same Director /Site Manager: Admin Asst Bonnie thorkildsen Phone: 325 - 2229 Organization President: Randy Echito Phone: 326 - 9807 Contact Person (Grant Writer) Suzanne Gillam Phone: 329 -1 351 Amount of request for County funds: $ 15, 000. 00 • Total annual budget of organization: $ 74, 840. 00 Has the applicant applied for any other funds from the County of Hawaii this fiscal year? 0 Yes Source /Department: h(X) No • Agency /Program(s): 0 Social Services 0 Youth Programs 0 Elderly Programs Check Category (ies) 0 Culture and Arts 0 Education Other Client Services - children • Comm. No. 64 7• 020 • File No. f1Di✓I Briefly, define the program for which funding is being requested: Ref. To: SEr• Ref. Date FEB 2 3 2000 The Friends primary purpose is to provide funds for needs or doffs - en' and neglected children. The client'services program provides funds for needs in the areas of enhancement, basic needs, center support, emergency, and treatment. There is no duplication of services the Friends provide in either the privalte or public sector. • • • QUALIFYING STANDARDS FOR APPLICANTS An applicant must meet all of the following standards: • Be chartered or otherwise authorized to do business in the State for charitable purposes and exempted from the Federal income tax by the Internal revenue Service. Have a governing board whose members serve without compensation and have no conflict of interest between their regular occupations and the services provided. 0 Have bylaws or policies which describe the manner in which business is conducted, including management, audit, fiscal policies and procedures, policies on nepotism, and policies on management of potential conflict of interest. Have at least one year's experience with the service or activity for which the appropriation is sought or can otherwise demonstrate to the satisfaction of the County sufficient expertise to successfully carry out the service or activity. 0 Be licensed and accredited in accordance with applicable requirements of Federal, State and County laws. 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 A. - The applicant shall follow generally accepted accounting procedures and practices and shall maintain books, records, documents, and other evidence, which sufficiently and properly account for the expenditure of County funds. The books, records and documents shall be subject at all reasonable times to inspection, reviews, or audits by the County expending agency, the Director of Finance, and the Legislative Auditor, or by their representatives. B. The County expending agency, Director of Finance, or County Council may request periodic written reports on the use of County funds. C. The nonprofit organization shall submit a final written report to the Legislative Auditor within sixty (60) days after June 30 of the fiscal year. The report shall include an explanation of the public benefits derived from the awarding of the grant and a listing of other funding sources and amounts obtained during the award period. 2 • • IV. QUARTERLY ALLOCATION Under no circumstances shall grant funds be disbursed in a lump sum payment. Grant funds will be disbursed to Grantees only through a quarterly allocation process. The disbursement of grant funds can be formulated on an equal quarterly apportionment basis. V. GRIEVANCE PROCEDURE The applicant will adopt and maintain a grievance procedure to assure proper accounting for any concerns and complaints about its programs or services that may arise from its members, employees, clients or from other members of the public. VI. DISCLOSURE OF INFORMATION All information, data, or any other material provided to the County by virtue of this application shall be subject to the Uniform Information Practices Act (UIPA), ch. 92F, Hawaii Revised Statutes. All such material is deemed government record and shall be open to the public and may be provided to other public and/or private funding sources. VII. CONTINUED ELIGIBILITY Any applicant or recipient who withholds or omits any material facts or deliberately misrepresents . such facts to the County of Hawaii shall: I) Immediately be disqualified from consideration for Nonprofit Grant funding; OR 2) be in violation of the terms of the Grant Agreement of County funds in which case a grant agreement can be terminated by the County and the recipient or provider may be liable to reimburse all or a portion of any funds received therein. VIII. ACKNOWLEDGMENT Friends of the Children's Advocacy Center of West Hawaii (Legal Name of Organization) hereby agrees to administer the Client Services (children) (Program Title) in accordance with the regulations, policies and procedures prescribed by the Hawaii County Finance Department. Distribution of grant funds is limited to grantees, which are in compliance with County • regulations, policies and procedures. The County reserves the' right to withhold grant distributions at any time the grantee is not in compliance. It is the policy of the County of Hawaii and for those who do business with the County to provide equal employment opportunities to all persons regardless of race, physical disabilities, color, religion, sex, age, or national origin as mandated by the Federal Civil Rights Acts, as amended, and any other federal or state laws relating to equal employment opportunities. IX. AMENDMENTS TO THE APPLICATION/EVALUATION • The applicant assures that it will submit to the HSNPGRC for prior review and approval, a written request and justification for any changes, additions, or deletions to any portion(s) of the grant application or a duly executed Grant Agreement of County Funds. The applicant will cooperate and assist in any effort • undertaken by the HSNPGRC to evaluate, inspect or otherwise monitor the effectiveness, feasibility, and/or cost efficiency of any and all practices, policies and procedures or activities pursuant to this application or any grant designation or allocation received as a result of this application. 3 • • • • X. AUTHORITY AND CAPACITY OF APPLICANT The applicant certifies that it has the authority and capacity to develop and submit this application, and to fully administer the program(s) pursuant to this application. UNSIGNED PROPOSALS WILL NOT BE ACCEPTED! C � /-d— Signature of President/ irperso„ Date Signature of Executive Director /Manager Admin Asst. Date • 4 o • O . N ' ' 1 . - 1 1 • Stephen K. Yamashiro .. tl.;; %; Harry A. Takahashi • ,.. y . Director Mayor 3 • t\ G:' S ' • - - - � ' S. K. Schulte '.. • : ; • Pe v .. OF M O. I Deputy • E � - Countp of 3athaii • DEPARTMENT OF FINANCE • 25 Aupuni Street, Room 118 • Hilo, Hawaii 96720 -4252 (808) 961 -8234 • Fax (8081 961-8248 • HAWAII COUNTY NONPROFIT GRANTS (FY 2000 -01) FINANCIAL QUESTIONNAIRE . Please include as an attachment an explanation for all "NO" answers to questions #1 thru 11 below: Yes No 10 (S 1. Has the agency operated continuously for the past three (3) years? • (23 (.5 2. Has the agency operated with a positive cash flow for the past (3) years? ( 0 3. Does your Board of Directors approve a detailed cash flow budget before the beginning of each fiscal year? (® 0 4. Do your Board meeting minutes show that quarterly financial statements are approved? CID 0 5. Is your equity balance at least 20% of your Total Liability balance? 0 0 ' 6. Is your Total Current Asset balance larger than your Total Current Liability balance? ( (0 7. Are bank reconciliations and accounting performed by someone other than the check signatory? (.0 (0 8. Are you fully insured for the agency's vehicle(s) and building(s)? (L) (.5 9. Is your Workers' Compensation at least 2% of payroll? 0 (S 10. Are you current (not delinquent) on all payroll and payroll tax payments? 0 (.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 grant applicant, I certify 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:Friens of CAC of West Hawaii P 331-2425 + 1 � /3/ Prepared by: Bonnie Tho els..4. - - ` - - /A' Print Name/Title Signature Date Norte • Certified by: Date Print Name of Executive Director Signature FRIENDS WHE CHILDREN'S ADVOCACY CENTEW WEST HAWAII A. Overview: 1) Describe the program for which funding is being requested, The client support program of the Friends provides funds for the special needs of abused and neglected children. It provides both basic needs such as dental or medical and enhancement items. The enhancement portion provides for academic support, special occasion activities, tutors, and hula or karate lessons for children who are victims of sexual abuse, physical abuse or neglect. 2) What unique or significant service will be provided? There is no organization that provides services in the manner that the Friends do. The Friends rill gaps in the system for abused and neglected children in ways that enhance their self- esteem, which is an important part of the healing process. There is no duplication of the services the Friends provide in either the private or public sector. Therefore our state's efforts in the area of child abuse are being enhanced and, ultimately, have a much greater chance of success. 3) What specific outcomes are to be achieved? The specific outcomes are to help the child victim become a child again. 4) How will the proposed program empower participants/to become self- sufficient and facilitate positive social change? Often as a result of the abuse, these child victims experience chaos and instability in their lives, depriving them of the usual supports and positive experiences necessary to grow into self - confident, productive adults. We try to normalize the lives of these children, many of whom are placed in foster homes by providing those things that aren't available anywhere else. Self- esteem building is an important part of the healing process. B. Problem /Need: 1) What is the problem/need the proposed program is designed to meet? The program is designed to meet the client's basic needs and enhancement needs that no one else covers. 2) Who is the target population and what are the specific needs? The target population is sexually abused, physically abused, and neglected children from birth to eighteen years of age. The specific needs range from basic physical needs to enhancement type requests for service. The requests are as individual as each child is. 3) What is the geographical area to be served facility and hours of operation? The geographical area goes from Kau to Hawi, including Kamuela (West Hawaii). The Friends have office space in the CAC. The hours are the same as the Center, 7:45 to 4:30. C. Collaboration /Coordination: 1) What specific measures will be taken to collaborate /coordinate with other community resources to achieve maximum program efficiency and cost effectiveness? FRIENDS OF TIIIILDREN'S ADVOCACY CENTER OF e T HAWAII • The Friends are approached by agency and social service workers within the West Hawaii network of participating agencies to provide for the special needs that these children experience after all other agency resources have been exhausted. The Friends work with professionals from a broad network of interactive agencies who come forward to make requests on behalf of the child victims they represent. Requests for assistance are received, screened and processed by the Friends' well- trained volunteer staff and Administrative • Assistant in consultation with the West Hawaii CAC Program Director. 2) How will these measures reduce or eliminate any existing duplication of services to your designated target group? There is no duplication of services. All requests are carefully reviewed for duplication and need. Some requests are declined if another source is available. D. Goals and Objectives: 1) What are the major goals/benchmarks of the proposed program? The goal is to continue supplying client support. The Friends have been supplying abused and neglected children with basic needs, emergency, and enhancement items or services since its start. The areas of aid for funds have shifted over the years as other sources have opened up or closed down. In the past more was spent on basic needs and emergency services. Now the main focus seems to be on enhancement and self- esteem services and items. 2) What specific objectives/action steps are planned for each goal? The long-term program objectives are to increase the child victim's self - esteem and to help a "victim become a child again ". The objective in each case is to fulfill the request in the best way possible. 3) What is the timeline (start and end dates) for each action step? N/A 4) What significant client- centered outcome will the program achieve? - In the emergency area of client needs, three children were serviced last year. About 235 requests were received for enhancement items, which is a marked increase in both numbers and value. Examples include karate lessons, hula lessons, camp, and clothes for special occasions. We sent eleven children to Winners camp. Winners camp is a self - esteem camp for teens. At Christmas we gave 95 gift certificates for presents along with stocking stuffers. For many. of these children it will be the only gift they receive. We also support the Center's home -like atmosphere with toys and snacks for the children who are brought in for interviews. The program is measurable only by the thank you notes from the children and /or the workers who requested the service and the verbal feedback provided by those with first -hand knowledge. E. Service Delivery: 1) What methodology will be used in the proposed program's delivery of service? . The requests are made by phone or fax from the caseworkers and social workers. The volunteers or the Administrative Assistant take the request and evaluate it according to the r � FRIENDS WHE CHILDREN'S ADVOCACY CENTERWWEST HAWAII Board established criteria. If there are questions, the request is reviewed by the program committee and /or the CAC program director. Once the request is approved a check is written or the item purchased and delivered. Each request is tracked to completion. F. Evaluation: 1) What process will be used to evaluate the program and service? All children under the jurisdiction of social services are tracked. Interagency meetings are held on a regular schedule. The client services furnished by the Friends are evaluated. The workers provide verbal and written feedback for some cases and occasionally the children write thank you notes to the board. Some requests also come out of these tracking meetings. 2) How will this process measure the outcomes specified in Item d, (1-4)? The process evaluates the progress of the "victim becoming a child again ". By building self - esteem, despite all of the trauma and chaos, the child will grow up to be a healthy and happy adult. G. Program Fees: 1) Does your organization charge a membership fee for service participants? No. 2) Does the proposed program charge participants a fee for service provided you your organization? No. H. Viability: 1) What is your justification or rationale for the expenditure of public funds for the proposed program? The rationale is that children are our future. If the children grow up to be healthy and happy, we have a better world. Children who are victims of abuse and neglect can't really help them - selves. The system covers some of their needs but many areas are not covered. Also as funding changes, different areas of services are needed. The children need these special things to heal. We must help break the cycle of abuse. 2) What are your financial and programmatic plans to sustain the proposed program beyond the upcoming fiscal year? The program has been in place since 1989. We have applied for several other grants. We also do fund - raisers. We do a mailing called The Phantom Fund - raiser. We have an annual Sunday brunch at Huggo's for Prevent Child Abuse month. We are planning one for this year also. We are adding a silent auction this year. We have been recipients of funds from other . community groups. Donations are also received. We have reserve funds if ever needed. I. Budget: Attached • • Budget Report January through December 2000 Ordinary Income/Expense Jan-Dec 2000 Income Donations 2,700 Fund Raisers Gross 25,5000 Fund Raisers expense (4,260) Grants 49,500 Interest Income 1,400 Total Income 74,840.00 Expenses Administration Administrative Fee 270 Employee Benefits 2,280 Insurance 1,085 Newsletter 250 Office Expense 900 Payroll Expense 14,300 Postage & Delivery 125 Total 19,210 Client Services Center 2,800 Emergency Assistance 1,400 Enhancement & Basic Needs 36,0800 Total 40,280 Prevention & Awareness 6,650 Professional Development 8,700 Total Expenses 74,840 Net Income 0 COUNTY OF HAWAII HUMAN SERVICES NONPROFIT GRANTS (FY 2000 -01) Staff Information Sheet Admin. Staffof. - Othe Full:. Part . Degree',_ Staff - Grants Name & PrograM Staff Position Title Field of Study Bonnie Thorkildsen X X Admin. Asst. a e ..,,,„ X 3 .. 376£', $ , „.,, , z n t ?r`� # # O z _1 z _ Z _- z _. 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('1 i - = ro IN r'4 — — en .— &J , IN ■D m ' w ..„. < co ,. 7 14 v Lx• n" ' g • .H5.. e-. 01 t% C . 3 5 • V4tA44,,I27.43 to• ._, Z X 0 ti,t-4 w r 7...D ':4-4,4 E l,;',.. 0 L4 ... 4-I 0 kr`>•:, 5 •Cr .0 u• - * e 2 74 7 7'3/ c 4, 0 -0 < Acni,..M. 0 co c4 1.a i seal 1 ; 'X' c.% ,„ g) 0 X a , 2 i .1: 4.) 1-1 a z 0 n i Lc *ed X L I . 2 9•O:71gg--43°•c T • 0 c)gigp t i 2 7, ''' 5 47, - e-. .-. 11 .3 .t3 c S - ‘- o , c kc . z . .41',#4 . 4-4 g 12 -,s 0 = i g g ?c 0 . 0 g8 4-I Ai*. •i:( LO e4I *41 5 ) 0 L 0 - - - ,E <0 ,„.. -2 ' • • 0 CO 0. S 2 0 1 0 kk J I., as 888 888 awa aaaaa as as a@ 181 8 t| \\ \\} §A\ / /§ § a2! / \ « e .E k .; ",*6 j �� f ) 0 te 7 cri � � \ \ \ 2\ \{ ! \ \\ j \ \ 0 o 0 / )) /) ) / \ )) 11 - §11 ® ! 7 E \$ ff 1 111 \ ! / 0 0 0 0 \ / \ } } } k \ } '6 ! I m @) 2 2 2 i%§ I 2 2 2 ; G $ s + 5 asp; ; ) §& ea 0 2 § ! §b §§ §f §§ $ § 7 8 , ® § - :g ) � 8 7 O r' / / a !! ! i 77 \ § o in .| • - !! � � 7 k ) � § a } . a| - 0 /) / 2 /f /f /2 /1- 1- § ( / • FRIENDSOHE CHILDREN'S ADVOCACY CENTEft WEST HAWAII ORGANIZATION /AGENCY INFORMATION A. Board of Directors: 1) Has the organization's Board of Directors received formal training within the past two fiscal years? Yes. a) What plans do you have to provide formal training to your current Board of Directors? Statewide Friends (members from five Friends groups) all day meeting and training and other special seminars as they are advertised, such as grant writing or fundraising. This year two attended the Statewide Friends meeting and training and 3 attended a grant writing seminar. An all day retreat was held on January 15,2000. Most of the board attended. b) When will the next board training be completed? We are planning an annual retreat for the same time next year. Board members will also be attending the Statewide Friends meetings where training takes place. c) How will you provide formal training to newly arriving board members or board members who miss a scheduled training? A current board member will conduct one -on -one training and Center orientation will be given by the Program Director for new board members. 2) What are the primary roles and responsibilities of your organization's Executive Director? We have a part-time administrative assistant. Her responsibilities are to assist board members with clerical items. She coordinates the volunteers who assist with processing the requests. 3) What are the primary roles and responsibilities of your organization's Board of Directors? There is no general membership. The Board is responsible for setting guidelines to handle the requests. The various committees are responsible for new programs in the areas of client support, prevention, and professional development. The financial committee prepares the budget and reviews other financial items (long term investments, etc). B. Past Performance: 1) How effective has your organization /agency been in achieving program goals in the past 2 fiscal years. 1998 Number of Individuals Serviced Type of Service Funded • 9 children . emergency funding assistance • 188 children enhancement funding assistance • 6 children enhancement (attended Winner's Camp) • 7 professionals assisted with expenses for training at the annual Huntsville, Alabama Symposium (professional development) • 115 professionals sponsored statewide training "Physical Abuse & Child Fatality" by Lt. Bill Walsh. • 200 children interviews and CAC visits, center support with refreshments, toys, maintenance and home -like setting • FRIENDS O*E CHILDREN'S ADVOCACY CENTER .EST HAWAII • 12 to 15 interagency meetings/month... Center support: refreshments, coffee, professional publications, and other miscellaneous items. • 129 children Christmas gift certificates and stocking stuffers • Measurable outcomes can not be done qualitatively. 1999 • 15 children emergency funding assistance • • 235 children enhancement funding assistance (11 children and 1 staff went to Winners' Camp) • 18 professionals assisted with expenses for training within the state and mainland • 135 professionals Sponsored West Hawaii training by Michael Orian. • 210 children interviews and CAC visits, center support with toys, maintenance, refreshments and a home -like setting • 12 to 15 interagency meetings/month Center support: refreshments, coffee, publications, and other miscellaneous items • • 95 children Christmas gift certificates and stocking stuffers C. Financial: 1) Have your organization's current program operations remained the same as last year? What major program or financial changes will be incurred next year? This year we are planning to underwrite a play on sex abuse awareness, "No More Secrets ". It will be given in the schools island wide. We are planning on writing special grants for this project. The play stresses that children should report sex abuse; that's it OK to tell someone. We are sponsoring more children for Winner's Camp. We have found that it impacts positively the lives of the children who have gone. We also are planning to write grants for this project. 2) What is the status of all of your organization's major contracts or agreements for the coming year? N/A 3) How does the proposed program fit into your organization's long range financial plan? The Client Support Program is the primary focus of the Friends; it has been in place from the beginning of the Friends in 1989. More funds are going to be needed due to the recent cuts in all State Departments and an increase in programs. The Tong -range plans include keeping • FRIENDIPTHE CHILDREN'S ADVOCACY CENT. WEST HAWAII • • sufficient funds on hand to handle the requests, and have reserve funds for at least a one - year budget. D. Monitoring: 1) During the past two 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. a) The Teresa F Hughes Trust Estate (quarterly reports) Hawaii Community Foundation Steve Kaneshiro, Program Director Dionne Kaiwi, Program Assistant 1 -888- 731 -3863 b) The Victoria S and Bradley L Geist Foundation (quarterly reports) Hawaii Community Foundation Steve Kaneshiro, Program Director • Dionne Kaiwi, Program Assistant 1- 888 -731 -3863 c) Hawaii County Human Services Nonprofit Grants (quarterly reports) Department of Finance. 961 -8234 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 office of the Friends is on state property and the above are taken care of by the state. We are a smoke free /drug free facility. • • • • Friendshe Children's Advocacy Center nest Hawaii 91/12/99 P &L Budget Comparison January through December 1998 • • Jan • Dec '98 Budget $ Over Budget % of Budget Ordinary Income/Expense Income . Donations 13,759.75 7,000.00 6,759.75 196.6% Donations Shared Expense - 8,000 Fund Raisers Gross 31,071.00 7,000.00 24,071,00 443.9% Fundraising Expense - 2 Grants 48,792.85 42,000.00 4,792.85 1114% Miscellaneous Income 877 Total Income 83,997.79 58,000.00 27,997.79 150.0% Expense Administrative Fee 1,375.00 Advance EIC 1,108.70 Bank Charges 314.22 Board of Directors 65.90 Client Services 2,582.38 3,000.00 -437.64 85.4% Emergency - 275.31 ' Enhancement & Basic Needs 32,810.00 25,000.00 7,810.00 131.2% General Excise Tax 101.00 Insurance . 1,810.09 1,800.00 10.09 100 6% Interest Expense 42.85 Licenses and Permits • 5 Newsletter 0.00 1,000.00 - 1,000.00 0.0% Office Expense 665.83 700.00 -34.37 95.1% Payroll Expenses 14,248.07 15,000.00 - 753.93 • ' 95.0% Postage and Delivery 385.00 1,000.00 ' -815.00 38.5% Prevention 8 Awareness 5.00 .500.00 -495.00 1.0% Professional Development 7,894,71 5,700.00 2.194.71 138.5% Professional Fees 871.08 1,500.00 - 828.94 44.7% Telephone • 541 23 Travel & Ent 591.00 400.00 191.00 147,8% Uncategorized Expenses 0.00 Total Expense 64,919.51 55,600.00 9,319.51 116.8% • Net Ordinary Income 19,078.28 400.00 18,678.28 4,769.6% Other Income/Expense • Other Income Interest Income 1,940.53 500.00 1,440.53 388.1% Total Other Income 1,940.53 500.00 1,440.53 388.1% Other Expense • Other Expenses 801.03 Total Other Expense 801.03 Net Other Income 1,139.50 500.00 639.50 227.9% Net Income 20,217.78 900.00 19,317.78 2,246.4% • • • • • • • Page 2 Friends of thtiidren's Advocacy Center of AI Hawaii e 01,75,00 - Budget vs. Actual (Detail) January through December 1999 Jan - Dec '99 Budget E Over Budget % of Bud... Ordinary IncomelExpense Income DONATIONS Misc 2,688.00 DONATIONS - Other 0.00 14,000.00 - 14,000.00 0.0% Total DONATIONS 2,688.00 14,000.00 - 11,312.00 19.2% FUND RAISERS GROSS . Huggos • Adult Tickets Sold 4,075.00 • Child Tickets Sold 165.00 Corporate Sponsors 1,050.00 Donations 290.00 Total Huggos 5,580.00 Massage Week 2,361.23 PHANTOM 1998 Phantom 98- restricted 655.00 2,000.00 - 1,345.00 32.8% Phantom 98- unrestricted 495.00 2,000.00 - 1,505.00 24.8% Total PHANTOM 1998 1,150.00 4,000.00 - 2,850.00 28.8% PHANTOM 1999 ' Phantom 1999 Restricted 570.00 ' Phantom 1999 Unrestricted 550.00 PHANTOM 1999 - Other 9,210.00 Total PHANTOM 1999 10,330.00 • Total FUND RAISERS GROSS 19,421.23 4,000.00 15,421.23 485.556 FUNDRAISING EXPENSE Huggos Advertising - 297.32 Beverage -351.43 Food -1,188.23 . GET -169.60 . Leis -32.50 Total Huggos - 2,039.08 Phantom 1999 Phantom 99 Postage - 336.60 Phantom 1999 - Other 0.00 -900.00 900.00 0.056 Total Phantom 1999 - 336.60 -900.00 563.40 37.4% Total FUNDRAISING EXPENSE - 2,375.68 - 900.00 - 1,475.68 264.0% GRANTS Adman Fee 5% 1,025.00 1,125.00 - 100.00 91.1% Adman Fee 5% -Grant Expense - 1,025.00 Atherton 3,000.00 Charity Walk 99 3,000.00 3,000.00 0.00 100.096 County 1998 4,000.00 8,000.00 - 4,000.00 50.0% County 1999 4,000.00 Geist 12,500.00 12,500.00 0.00 100.096 Hughes 8,000.00 10,000.00 -2,000.00 . - 80.0% • Hughes - Dental 3,000 • • Nichols Fund 500.00 Tesoro Foundation 1,000.00 • Wilcox 3,000.00 GRANTS - Other 0.00 15,000.00 -15,000.00 0.0% Total GRANTS 42,000.00 49,625.00 - 7,625.00 84.6% OTHER INCOME - INTEREST Interest Income 1,473.68 1,000.00 473.68 147.4% Total OTHER INCOME- INTEREST 1,473.68 1,000.00 473.68 147.4% Total Income 63,207.23 67,725.00 -4,517.77 93.356 . Page 1 • • • Friends Ile Children's Advocacy Center *est Hawaii 01/15100 Budget vs. Actual (Detail) January through December 1999 • Jan - Dec '99 Budget S Over Budget % of Bud... Expense ADMINISTRATIVE EXPENSES Administrative Fee 270.16 Bank Charges 4.57 100.00 -95.43 4.6% Computer Supplies Expense 2,122.44 Credit Card Fees 102.48 Employee Benefits Health Insurance 1,468.90 1,959.00 -490.10 75.0% Temporary Disability Insurance 120.00 120.00 0.00 100.0% Worker's Comp 257.00. . 232.00 25.00 110.8% Total Employee Benefits 1,845.90 , 2,311.00 -465.10 79.9% Grant Writing Professional Fees 34.32 Insurance D 8 0 Insurance 754.00 807.00 - 53.00 93.4% Liability Insurance 325.00 325.00 0.00 100.0% Totallnsuranco 1,079.00 1,132.00 -53.00 95.3% Internet Access Expense 1,105.36 Licenses and Permits 5.00 Miscellaneous " ' 0.00 ' Newsletter 0.00 1,000.00 - 1,000.00 0.0% Office Expense 225.34 500.00 - 274.66 45.1% Payroll Expenses Payroll Taxes-Soc. SeciMdc. 1,020.45 Payroll TaxesSUTA • 193.42 Payroll Expenses - Other 13,33T20 13,041.00 298.20 102.3% Total Payroll Expenses 14,553.07 13,041.00 1,512.07 . 111.6% Postage and Delivery 123.68 400.00 - 276.32 30.9% Telephone 568.79 540.00 28.79 105.3% Uncategorized Expenses 0.00 - Total ADMINISTRATIVE EXPENSES 22,040.11 19,024.00 3,016.11 115.9% CLIENT SERVICES AND SUPPORT Client Services/Center Support Petty Cash 1,850.00 2,600.00 - 750.00 71.2% Subscriptions - Library 400.00 400.00 0.00 100.0% Total Client Services/Center Support 2,250.00 3,000.00 - 750.00 75.0% Emergency Assistance Emergency Assistance-Shelter 0.00 Emergency Assistance- Travel - 1,048.50 Emergency Assistance - Utilities 0.00 Total Emergency Assistance - 1,048.50 Enhancement & Baslc Needs Athletic Lessons 2,389.52 Athletic Supplies 482.29 • Childcare 3,405.00. Clothing 2,755.20 Dental 6,673.34 . Education 5,878.92. Food 25.00 Food Coupons - 250.00 Furniture 467.69 Gifts 2,536.20 Graduation 151.04 Medical 289.56 • Music Lessons 203.00 School Pictures 453.43 - . School Supplleslyearbooklfees 40.00 Summer Camp/Summer Fun . 2,700.00 Summer School 1,148.00 Travel/Transportation 4,923.80 Winners' Camp Staff Fee 300.00 Winners' Camp Travel 990.00 . Page 2 • • • Friends of thhhildren's Advocacy Center of at Hawaii 01/15&oo Budget vs. Actual (Detail) January through December 1999 , Jan - Dec '99 Budget $ Over Budget % of Bud... Winners' Camp Tuition 11,160.00 9,000.00 2,160.00 124.0% Winter Camp - 208.64 Enhancement & Basic Needs - Other 1,017.01 25,000.00 - 23,982.99 4.1% Total Enhancement & Basic Needs 48,010.36 34,000.00 14,010.36 141.2% Total CLIENT SERVICES AND SUPPORT 51,308.86 37,000.00 14,308.88 138.7% PREVENTION AND AWARENESS Play - 500.00 2,000.00 - 2,500.00 -25.0% Total PREVENTION AND AWARENESS - 500.00 2,000.00 - 2,500.00 - 25.0% PROFESSIONAL DEVELOPMENT Physical Abuse Protocol 3,209.71 Training lEducationfTravel 4,969.13 PROFESSIONAL DEVELOPMENT - Other 316.52 5,700.00 - 5,383.48 5.6% Total PROFESSIONAL DEVELOPMENT 8,495.36 5,700.00 2,795.36 149.09% Total Expense . 81,344.33 63,724.00 17,620.33 127.7 °k Net Ordinary Income - 18,137.10 4,001.00 - 22,138,10 - 453.3% Net Income - 18,137.10 4,001.00 - 22,138.10 -453.3% Page 3 • • • January 17, 2000 Friends of the Children's Advocacy Center of West Hawaii Current Audit An audit has been waved. An audit would cost us around $8,000, which would use moneys that should be used on the children. Our Treasurer is a CPA and has edited the fmancial statements for 1999. She gave no formal report. F« , n '990'- Return",Organization Exempt From OMB No. 1545 -0047 me Tax OMB o Under sectio of the Internal Revenue Code (except rack lung benefit 11998 trust or private foundation) or section 4947(ax1) nonexempt charitable trust T1ea Form is oepaune,x or the Treasury Open to Public internal Revenue sat Note: The organizaton may have to use a copy of this return to satisfy state reporting requirements. Inspection A For the 898 calendar year, OR tax year period beginning January 1 , 1998, and ending December 31 , 19 98 B C ate. C Name of organization 0 Employer Identification number ❑ f a UM IRS or Friends of the Children's Advocacy Center of West Hawaii 99 I 0284839 label m prkrt ar Number and street (or P.O. box if mail is not delivered to street address) RooMsuite E Telephone number return 77-6403 Nalanl Street 808 - 331 -2425 0 1 e d r ka City or town, s t a t e or cou t r y . and ZIP +4 apM, ' d ti deem Kailua -Kona, Hawaii 96740 F Check • ❑ it n n ca on is G Type of organization —►IO Exempt under section 501(c)( 3 ) 4 (insert number) OR P ❑ section 4947(a)(1) nonexempt charitable trust Note: Section 501(c0 3) exempt organizations and 4947(a)(1) nonexempt charitable trusts MUST attach a completed Schedule 4 (Form 991). H(a) Is this a group rearm filed for affiliates? ❑ Yes IZI No I If either box in H is checked "Yes.' enter four-digit group exemption number (GEM ► (b) If "Yes." enter the number of affiliates for which this rerum is filed:. • J Accounting method: ® Cash ❑ Accrual (c) Is this a separate return filed by an organization covered by a group ruling? ❑ Yes ❑ No ❑ Other (specify) • K Check here ► ❑ if the organization's gross receipts are normally not more than 525.000. The organization need not rift a return with the IRS: but if it received a Form 990 Package in the mail, it should the a return wthout financial data. Some sates require a complete rears. Note: Form 990-EZ may be used by organizations with gross receipts less than $100,000 and total assets less than $250,000 at end of year. Part I Revenue, Expenses, and Changes in Net Assets or Fund Balances (See Specific Instructions on page 13.) 1 Contributions, gifts, grants, and similar amounts received: •:ss? a Direct public support la 79878 b Indirect public support 1b c Govemment contributions (grants) lc 8000 r d Total (add lines 1a through lc) (attach schedule of contributors) (cash $ 81421 noncash $ ) 1d 87878 2 Program service revenue including govemment fees and contracts (from Part VII, line 93) 2 3 Membership dues and assessments 3 4 Interest on savings and temporary cash investments 4 1940 5 Dividends and interest from securities 5 6a Gross.rents 6a b Less: rental expenses 6b c Net rental income or (loss) (subtract line 6b from line 6a) 6c c 7 Other investment income (describe • ) 7 m 8a Gross amount from sale of assets other (A) Securities (s Other . ix than inventory 8a b Less: cost or other basis and sales expenses ' c Gain or (loss) (attach schedule) . . 8c d Net gain or (loss) (combine line Bc, columns (A) and (B)) 8d 9 Special events and activities (attach schedule) a Gross revenue (not including $ 1552 of contributions reported on line la) 9a I 2328 b Less: direct expenses other than fundraising expenses - 19b j 1606 c Net income or (loss) from special events (subtract line 9b from line 9a) 9c 722 10a Gross sales of inventory, less returns and allowances 10a b Less: cost of goods sold 1061 . c Gross profit or (loss) from sales of inventory (attach schedule) (subtract tine 10b from line 10a) , 10c 11 Other revenue (from Part VII, line 103) 11 . 12 Total revenue (add lines td, 2, 3, 4, 5, 6c. 7, 8d, 9c, 10c. and 11) 12 90540 13 Program services (from line 44, column (B)) 13 • 45492 N E 14 Management and general (from line 44, column (C)) - 14 18270 & 15 Fundraising (from line 44, column (0)) 15 1568 W 16 Payments to affiliates (attach schedule) • 16 17 Total expenses (add lines 16 and 44, column (A)) 17 65330 0 18 Excess or (deficit) for the year (subtract line 17 from line 12) 18 25210 a 19 Net assets or fund balances at beginning of year (from line 73, column (A)) . . - 19 79633 , 20 Other. changes in net assets or fund balances (attach explanation) 20 z 21 Net assets or fund balances at end of year (combine lines 18, 19, and 20) 21 _ 104843 For Paperwork Reduction Act Notice, see page 1 of the separate instructions. Cat No 11282Y Form 990 (1998) • . . Friends of the Children's Advocacy Center of West Hawaii EIN: 99 -0284839 Form 990 (1998) Schedule Attachment Part I, line 1d: Contributions, gifts, grants, etc. TOTAL Victoria & Bradley Geist Foundation 900 Fort Street Mall, Suite 1300 Honolulu, Hawaii 96813 $ 12,500 Teresa F. Hughes Trust Estate 900 Fort Street Mall, Suite 1300 Honolulu, Hawaii 96813 $ 10,000 John M. Simpson Foundation 30 North La Salle Street, Suite 1232 Chicago, Illinois 60602 $ 7,625 Ronald McDonald House Charities Communications - Pacific 820 Mililani Street, Suite 400 Honolulu, Hawaii 96813 $ 5,000 1 • Friends of the Children's Advocacy Center of West Hawaii EIN: 99 -0284839 Form 990 (1998) Schedule Attachment Part I, line 9A - 9C: Special events & activities Brunch Total Gross revenue $ 3880 $ 3880 Less: Contributions $ 1552 $ 1552 Gross revenue $ 2328 $ 2328 Less: Direct expenses $ 1606 $ 1606 Net Income Loss $ 722 $ 722 n Farm 990 (1998) - + Pege42 Part II Statement of All or ns must complete column (A). Columns (8), (C). and PI ived for section 501(c)(3) and (4) organizations Functional Expenses and 49474)(1) nonexempt charitable mats but optional for ee Specific Instructions on page 17.) Do not include amounts reported on line (A) Total (B) program (c1 Management 6b, 8b, 9b, 10b, or 16 of Part 1. services and general (0 Funmm19119 22 Grants and allocations (attach schedule) . s,�t , <r .ri` ; tv n om: ash $ 2500 nosh $ ) 22 2500 2500 Y' _ 4, ` } .Z£" o; ,, 23 Specific assistance to individuals (attach schedule) 23 40430 _ 40430 ,+� #, ",v;. 2"dt°, * Y ` ��' ;z�i 24 Benefits paid to or for members (attach schedule), 24 _ '' r` ... ° ' 25 Compensation of officers, directors, etc. . 25 26 Other salaries and wages 26 12117 12117 27 Pension plan contributions 27 28 Other employee benefits 28 326 326 29 Payroll taxes 29 1668 1668 30 Professional fundraising fees 30 671 671 31 Accounting fees 31 32 Legal fees 32 33 Supplies 33 2854 2122 732 34 Telephone 34 541 541 35 Postage and shipping 35 705 385 320 36 Occupancy 36 37 Equipment rental and maintenance . . . 37 38 Printing and publications 38 577 577 39 Travel 39 591 591 40 Conferences, conventions, and meetings . , 40 41 Interest 41 _ 42 Depreciation, depletion, etc. (attach schedule) 42 43 Other expenses (itemize): a Insurance 43a 1484 1484 b General Excise Tax 43b 101 101 c Misc. Fees 43c _ 325 325 d Subscriptions 43d 440 440 _ e 43e _ 44 Tout functional expenses (add in 22 though 43) Organizations comFdeting sans (B)-Nj carry these tools to lines 13.15. 44 65330 45492 18270 1568 Reporting of Joint Costs. —Did you report in column (B) (Program services) any joint costs from a combined educational campaign and fundraising solicitation? '► ❑ Yes 0 No If 'Yes,' enter (1) the aggregate amount of these joint costs $ ; 01) the amount allocated to Program services $ , (ii) the amount allocated to Management and general $ ; and (iv) the amount allocated to Fundraising $ Part III Statement of Program Service Accomplishments (See Specific Instructions on page 204 What is the organization's primary exempt purpose? ► Enhance the lives of abused & neglected children. Program Service All organizations must describe their exempt purpose achievements in a clear and concise manner. State the number (Rr l,reair< wises and of clients served, publications issued, etc. Discuss achievements that are not measurable. (Section 501(c)(3) and (4) (4) ergs., and 4947(a)(1) organizations and 4947(a)(1) nonexempt charitable trusts must also enter the amount of grants and allocations to others.) ° ' c r° a Enhancement treatment & emergency needs of these children to build their self- esteem & supply them with emergency assistance. (Grants and allocations $ 2500 ) 35035 b Education & training of community social workers, police and prosecutors to enable them to better assist these children. (Grants and allocations $ ) ' . 7895 c Center support, supplies, general support to the Children's Advocacy Center which Includes office supplies & professional magazine subscriptions. (Grants and allocations $ ) 2562 d . . (Grants and allocations $ ) e Other program services (attach schedule) (Grants and allocations $ ) f Total of Program Service Expenses (should equal line 44, column (B), Program services) • 45492 • • Friends of the Children's Advocacy Center of West Hawaii EIN: 99 -0284839 Form 990 (1998) Schedule Attachment Part II, line 22: Grants & Allocations Allocation of funds to other participating agencies (Safe & Happy Keikis) Friends of the Children's Advocacy Center of West Hawaii: $ 2,500 TOTAL $ 2,500 III • • • 6 Friends of the Children's .Advocacy Center of West Hawaii EIN: 99 -0284839 Form 990 (1998) Schedule Attachment Part II line 23: Specific assistance to individuals Emergency $ 0 Treatment $ 240 Enhancement & Basic Needs $ 32,295 Training & Education $ 7,895 TOTAL $ 40,430 ry Farm 990 (1998) • - Page 3 • Part IV Balance Sheets (Se cific Instructions on page 20.) Note: Where required, attached schedules and amounts within the description (A) • column should be for end -of -year amounts only. Beginning of year End ( o ) year 45 Cash — non - interest- bearing 59378 45 80179 • 46 Savings and temporary cash investments 25000 46 25000 47a Accounts receivable 47a b Less: allowance for doubtful accounts . , 47b 199 47c • 48a Pledges receivable 48a r v. b Less: allowance for doubtful accounts • - 48b 48 49 Grants receivable 49 50 Receivables from officers, directors, trustees, and key employees (attach schedule) 50 51a Other notes and loans receivable (attach ra schedule) 51a a b Less: allowance for doubtful accounts . . 51b - 51c 52 Inventories for sale or use 125 52 53 Prepaid expenses and deferred charges 53 54 Investments — securities (attach schedule) 54 55a Investments —land, buildings, and equipment: basis 55a b Less: accumulated depreciation (attach _. schedule) 55b 55c 56 Investments —other (attach schedule) 56 57a Land, buildings, and equipment: basis • . 57a b Less: accumulated depreciation (attach , schedule) 57b 57c 58 Other assets (describe • ) 58 59 Total assets (add lines 45 through 58) (must equal line 74) . . . . 84702 59 105179 60 Accounts payable and accrued expenses 5069 60 61 Grants payable 61 , 62 Deferred revenue 62 •a 63 Loans from officers, directors, trustees, and key employees (attach ':' a schedule) 63 3 64a Tax - exempt bond liabilities (attach schedule) 64a b Mortgages and other notes payable (attach schedule) 64b 65 Other liabilities (describe • payroll liabilities ) 65 . 336 66 Total liabilities (add lines 60 through 65) 5069 66 336 Organizations that follow SFAS 117, check here • ❑ and complete lines 67 through 69 and lines 73 and 74. c 67 Unrestricted 46297 67 _ 71713 m 68 Temporarily restricted 2889 68 re m 69 Permanently restricted 30447 69 33130 c Organizations that do not follow SFAS 117, check here • ❑ and u_ complete lines 70 through 74. B 70 Capital stock. trust principal, or current funds 70 d 71 Paid -in or capital surplus, or land, building, and equipment fund . . • 71 72 Retained earnings, endowment. accumulated income. or other funds 72 • ct 73 Total net assets or fund balances (add lines 67 through 69 OR lines Z 70 through 72; column (A) must equal line 19 and column (B) must ..,. equal line 21) • • • - • • • , , , , , , . . • 79633 73 104843 74 Total liabilities and net assets/ fund balances (add lines 66 and 73) 84702 74 105179 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 retum. Therefore, please make sure the return is complete and accurate and fully describes, in Part III, the organization's programs and accomplishments, Form 990 (1998) a Page 4 ' t ' Reconciliation of Reven Audited Part IV - ReconciliaWf Expenses per Audited Financial Statements with avenue per Financial Statements with Expenses per Return (See Specific Instructions, page 22.) Retum a Total revenue, gains, and other support U ter -.:..- a Total expenses and losses per - V per audited financial statements . • a N/A audited financial statements . 0. a N/A b Amounts included on line a but not on : b Amounts included on line a but not line 12, Form 990: on line 17, Form 990: " ^I (1) Net unrealized gains (1) Donated services on investments . . $ and use of facilities $ (2) Donated services and use of facilities $ (2) re ior t ear on l 20, reported on line 20, (3) Recoveries of prior Form 990 . . . . $ year grants - - - $ (4) Other (specify): (3) Losses Form . reported (P �Y)� line 20, Form 990 $ :. - (4) Other (specify): $ Add amounts on lines (1) through (4) • b $ Add amounts on lines (1) through (4)• b c Linea minus line b ► c c Linea minus line b ► C d Amounts included on line 12, d Amounts included on line 17, Form 990 but not on line a: Form 990 but not on line a: (1) Investment expenses (1) Investment expenses not included on line not included on line 6b, Form 990. . . $ 6b, Form 990. . . $ , (2) Other (specify): (2) Other (specify): $ $ Add amounts on lines (1) and (2) • d Add amounts on lines (1) and (2) No d e Total revenue per line 12, Form 990 e Total expenses per fine 17, Form 990 (line c plus line d) 0' e _ (line c plus line d) ■ e Part V List of Officers, Directors, Trustees, and Key Employees (List each one even if not compensated; see Specific Instructions on page 22.) (A) Name and address Tale and a ver hours per IC) Compensation �) Cmaidtims to (q Expense week devoted to positionp Of not pad, enter otpbYEa been parts 6 account and other -0-.1 Mere]=pese= allowances For all Directors See attached Iist • • • 75 Did any officer, director, trustee, or key employee receive aggregate compensation of more than $100,000 from your organization and all related organizations, of which more than $10,000 was provided by the related organizations? • ❑ Yes © No If "Yes." attach schedule —see Specific Instructions on page 22. Q a Friends of the eildren s Advocacy Centef West Hawaii EIN: 99- 0284839 Form 990 (1998) Schedule Attachment Part V Hours per week Acerson, Sherrie 1 P.O. Box 1899 Kailua -Kona, Hawaii 96740 Ashley, PHD., Darlene 1 75 -5744 Alii Drive Kailua -Kona, Hawaii 96740 Echito, Randy 3 751027 Henry St. MSC 149 Kailua -Kona, Hawaii 96740 Fassbender, Steve 2 75 -5813 Kini Loop Kailua -Kona, Hawaii 96740 Gillam,Suzanne 2 77 -158 Kaipoi Place Kailua -Kona, Hawaii 96740 Jewell, Matt 3 75 -5722 Kuakini Hwy, Ste 208 Kailua -Kona, Hawaii 96740 Kitchen, John 1 75 -162 Kalani St. #204 Kailua -Kona, Hawaii 96740 Paris, Wee J. 1 P.O. Box 135 Kealakekua, Hawaii 96750 Scully, Pegi 1 P.O. Box 2770 Kamuela, Hawaii 96743 -2770 Wong, Teresa 3 77 -6486 Kali Iki Road Kailua -Kona, Hawaii 96740 Farm 990 (1998) - 5 Part VI Other Information (See Sp Instructions on page 23.) Yes No 76 Did the organization engage in any activity not previously reported to the IRS? If 'Yes; attach a detailed description of each activity . 76 ✓ 77 Were any changes made in the organizing or governing documents but not reported to the IRS? . . . 77 ✓ If "Yes," attach a conformed copy of the changes. _ :,. .-j 78a Did the organization have unrelated business gross income of 31,000 or more during the year covered by this return ?. 78a ✓ b If "Yes,' has it filed a tax return on Form 990-T for this year? 78b ✓ 79 Was there a liquidation, dissolution, termination, or substantial contraction during the year? If "Yes," attach a statement 79 ✓ 80a 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 ❑ exempt OR ❑ nonexempt. - 1 81a Enter the amount of political expenditures, direct or indirect, as described in the -' instructions for line 81 181a 1 0 b Did the organization file Form 1120 -POL for this year? 81b ✓ 82a Did the organization receive donated services or the use of materials, equipment, or facilities at no charge . ' ✓ or at substantially less than fair rental value? 82a b If "Yes," you may indicate the value of these items here. Do not include this amount as revenue in Part I or as an expense in Part II. (See instructions for reporting in Part III.) 82b 1 83a Did the organization comply with the public inspection requirements for returns and exemption applications? 83a ✓ b Did the organization comply with the disclosure requirements relating to quid pro quo contributions? . . 83b ✓ 84a Did the organization solicit any contributions or gifts that were not tax deductible? 84a ✓ b If "Yes," did the organization include with every solicitation an express statement that such contributions - - -+ or gifts were not tax deductible? 84b 85 501(c)(4), (5), or (6) organizations. -a Were substantially all dues nondeductible by members? 85a b Did the organization make only in -house lobbying expenditures of 52,000 or less? 85b ✓ If "Yes" 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 0 d Section 162(e) lobbying and political expenditures 85d 0 e Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices . . , 85e 0 I' Taxable amount of lobbying and political expenditures (line 85d less 85e) . , 85f 0 „ g Does the organization elect to pay the section 6033(e) tax on the amount in 85f? 85g h If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount in 85f to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?. . , 85h 86 501(c)(7) organizations.— Enter: a Initiation fees and capital contributions included on . line 12 86a b Gross receipts, included on line 12, for public use of club facilities 86b 87 501(c)(12) organizations.— Enter: a Gross income from members or shareholders 87a ' . .. b Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them) 87b -. :;, 88 At any time during the year, did the organization own a 50% or greater interest in a taxable corporation or ✓ partnership? If "Yes." complete Part IX 88 89a 501(c)(3) organizations. — Enter: Amount of tax imposed on the organization during the year under: • section 4911 • 0 ; section 4912 • • 0 : section 4955 • b 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 89b c Enter: Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958 • 0 d Enter: Amount of tax on line 89c. above, reimbursed by the organization • 0 90a List the states with which a copy of this retum is fled • • b Number of employees employed in the pay period that includes March 12, 1998 (See instructions.) , 190b (. 1 91 The books are in care of • Heidi O'Guinn Telephone no. ►( 808 ) 331 -2425 Located at • 77.6403 Nalani Street Kailua -Kona, Hawaii • ZIP + 4 • 96740 92 Section 4947(a)(1) nonexempt charitable trusts filing Form 990 in lieu of Fonn 1041 —Check here • ❑ and enter the amount of tax - exempt interest received or accrued during the tax year . . • 192 I F Part • • (1998) a Page s Part Vtl Analysis of Income-Oucing Activities (See Specific tnstruc on page 27.) Enter gross amounts unless otherwise Unrelated business income Excluded by section 512. 513. or 514 (E) indicated. (A) - (s) (C) (D) Related or exempt function 93 Program service revenue: Business code Amount Exclusion code Amount income a • • b c d e f Medicare /Medicaid payments g Fees and contracts from govemment agencies • 94 Membership dues and assessments . . . 95 Interest on savings and temporary cash investments 14 1940 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 . . 722 102 Gross profit or (loss) from sales of inventory . 103 Other revenue: a b c d e 104 Subtotal (add columns (B), (D), and (E)) , . . 1940 722 105 Total (add line 104, columns (B), (D), and (E)) ► 2662 Note: (Line 105 plus line 1d, Part 1, should equal the amount on line 12, Part l.) Part VIII Relationship of Activities to the Accomplishment of Exempt Purposes (See Specific Instructions on page 28.) Line No. Explain how each activity for which income is reported In column (E) of Part VII corttributed importantly to the accomplishment • of the organization's exempt purposes (other than by providing Raids for such purposes). 101 ThIs event was our 3rd annual Sunday Brunch. It provided personal contact with major supporters and Individuals in our community and strengthened their knowledge of our goals. Part IX Information Regarding Taxable Subsidiaries (Complete this Part if the "Yes" box on line 88 is checked.) Name. address, and employer identification Percentage of Nature of Total End -of -year number of corporation or partnership ownership interest business activities income assets Under penalties of perjury, I dectare that I have examined this return. including accompanying schedules and statements, and to the best of my knowledge Please and :belief, it i5 true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. (See General Instruction U, on page 12.) Sign , I Randy Echito, President Here Signature of officer Dare . - ' Type or print name and title. Paid Preparers Date Check if Preparers SSN sel signature Preparer's Firm's na me for • employed ►❑ Use Only yours if self - employed) EIN • and address ZIP + 4 • • • SCHEDULE A Organizatji Exempt Under Section 5011(3) OMB tip. '545-004M (Form 990) (Except Foundation) and Section 501(e), 5010), 50 501(n), n 4947(a)(1) Nonexempt Charitable Trus ���� Supplementary Information Deportment or the Treasury See separate instructions. Kemal Revenue service ■ Must be completed by the above organizations and attached to their Form 990 or 990-EL Name of the organization Employer identification number Friends of the Children's Advocacy Center ot.West Hawaii 991 0284839 Part 1 Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (See instructions on page 1. List each one. If there are none, enter "None. ") • (a) Name and address of each employee paid more (b) Tide and average hours (d) Corrrid ins to (s) Expense than $50.000 per week devoted to position (c) Compensation employee barlt plans & account and other deferred compensation allowances None • • • • • • • Total number of other • employees paid over - $50,000 ► .. _ . Part II Compensation of the Five Highest Paid Independent Contractors for Professional Services (See instructions on page 1. List each one (whether individuals or firms). If there are none, enter "None. ") (a) Name and address of each independent contractor paid more than $50.000 (b) Type of service (c) Compensation None • • • • • • Total number of others receiving over $50,000 for professional services ► - For Paperwork Reduction Act Notice, see page 1 of the Instructions for Fonn 990 and Form 990-EL Cat. No. 11285E Schedtde A (Form 990) 1998 Schedule A (Form 990) 1998 Page 2 Part III Statements About Allies • Y es No 1 During the year, has the organization attempted to influence national, state, or local legislation, including arty ✓ attempt to, influence public opinion on a legislative matter or referendum? 1 If "Yes,' enter the total expenses paid or incurred in connection with the lobbying activities ■ $ Organizations that made an election under section 501(h), by filing Form 5768 must complete Part VI-A. Other y z organizations checking "Yes, must complete Part VI-13 AND attach a statement giving a detailed description of the lobbying activities. 2 During the year, has the organization, either directly or indirectly, engaged in any of the following acts with any • of its trustees, directors, officers, creators, key employees, or members of their families, or with any taxable organization with which any such person is affiliated as an officer, director, trustee,' majority owner, or principal beneficiary: a Sale, exchange, or leasing of property? 2a ✓ b Lending of money or other extension of credit? 2b c Fumishing'of goods, services, or facilities? 2c d Payment of compensation (or payment or reimbursement of expenses if more than $1,000)? 2d e Transfer of any part of its income, or assets? 2e If the answer to any question is "Yes," attach a detailed statement explaining the transactions. 3 Does the organization make grants for scholarships, fellowships, student loans, etc 3 4a Do you have a section 403(b) annuity plan for your employees? 4a ✓ b Attach a statement to explain how the organization determines that individuals or organizations receiving grants or loans from it in furtherance of its charitable programs qualify to receive payments. (See instructions on page 2.) _ Part IV Reason for Non - Private Foundation Status (See instructions on pages 2 through 43 • ' The organization is not a private foundation because it is: (Please check only ONE applicable box.) 5 ❑ A church, convention of churches, or association of churches. Section 170(b)(1)(A)0). 6 ❑ A schdol. Section 170(b)(1)(A)(ii). (Also complete Part V, page 4.) • 7 ❑ A hospital or a cooperative hospital service organization. Section 170(b)(1)(A)fiii). 8 ❑ A Federal, state, or local govemment or govemmental unit. Section 170(b)(1)(A)(v). 9 ❑ 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 ❑ An organization operated for the benefit of a college or university owned or operated by a govemmental unit. Section 170(b)(1)(A)(iv). (Also complete the Support Schedule in Part IV -A.) 11a ® An organization that normally receives a substantial part of its support from a governmental unit or from the general public. Section 170(b)(1XA)(w). (Also complete the Support Schedule in Part IV -A.) 11b ❑ A community trust. Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV -A.) 12 ❑ An organization that normally. receives: (1) more than 33'/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 33V,% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Also complete the Support Schedule in Part IV -A.) 13 .0 An organization that is not controlled by any disqualified persons (other than foundation managers) and supports organizations described in: (1) lines 5 through 12 above; or (2) section 501(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) (h) Line number • from above • 14 ❑ An organization organized and operated to test for public safety. Section 509(a)(4). (See instructions on page 4.) • • ar T -A Support Schedule (Compile only if you checked a box on line 10. 11, or 12.) rash method ofaccougtlng. ' age 3 Note: You may use the work in the instructions for converting from the to the cash method of accounting. Calendar year (or fiscal year beginning in) (a) 1997 (b) 1996 (c) 1 15 Gifts, grants, and contributions received. (Do (d) 1994 (e) Total not include unusual grants. See line 28.). , 102847 40583 42679 32202 218311 16 Membership fees received 17 Gross receipts from admissions, r merchandise sold or services performed, or famishing of facilities in any activity that is not a business unrelated to the organization's charitable, etc., purpose 18 Gross income from • interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and ' unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975 . . 844 358 0 113 1315 19 Net income from unrelated business activities not included in line 18 . , , 20 Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf 21 The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of ' services or facilities generally furnished to the • public without charge 22 Other income. Attach a schedule. Do not ' include gain or (loss) from sale of capital assets ' 23 Total of lines 15 through 22 103691 40941 , 42679 32315 • 219626 24 Line 23 minus line 17 103691 40941 42679 32315 219626 25 Enter 1% of line 23 • 1037 409 427 323 26 Organizations described on lines 10 or 11: a Enter 2% of amount in column (e), line 24. , • 26a 4393 b Attach a list (which is not open to public inspection) showing the name of and amount contributed by each • person (other than a govemmental unit or publicly supported organization) whose total gifts for 1994 through . 1997 exceeded the amount shown in line 26a. Enter the sum of all these excess amounts ► 26b 49928 • c Total support for section 509(a)(1) test: Enter line 24, column (e) ► 26c 219626 d Add: Amounts from column (e) for lines: 18 1315 19 22 26b 49928 ► 26d 51243 e Public support (line 26c minus line 26d total) ► 26e 168383 f Public support percentage (line 26e (numerator) divided by line 26c (denominator)) ► 26( 76 % 27 Organizations described on line 12: a For amounts included in tines 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: (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 the larger of (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 described in (1) or (2), enter the sum of these differences (the excess amounts) for each year: (1997) ' (1996) (1995) (1994) c Add: Amounts from column (e) for lines: 15 16 1 17 20 21 _ ► 27c d Add: Line 27a total - and line 27b total . ► 27d e Public support (line 27c total minus line 27d total) ► 27e f Total support for section 509(a)(2) test: Enter amount on line 23, column (e) . . ► J 27f 1 g Public support percentage (line 27e (numerator) divided by line 27f (denominator)) ► 27q h Investment income percentage (line 18, column (e) (numerator) divided by line 27f (denominator)) 27h o 28 Unusual Grants: For an organization described in line 10, 11, or 12 that received any unusual grants during 1994 through 1997, attach a tilt (which is not open to public inspection) for each year showing the name of the contributor, the date and amount of the grant, and a brief description of the nature of the grant. Do not include these grants in line 15. (See instructions on page 4.) • • • Friends of the Children's Advocacy Center of West Hawaii EIN: 99 -0284839 Form 990 (1998) Schedule A Attachment Part IV -A, line 26B Donor 1997 1996 1995 1994 Total Excess of $ 4,393 Hawaii Hotel Industry $ 0 $ 3,000 $ 3,000 $ 3,000 $ 9,000 $ 4,607 Simpson Foundation $ 10,000 $ 10,000 $ 7,500 $ 0 $ 27,500 $ 22,893 Northern Trust $ 0 $ 0 $ 0 $ 5,000 $ 5,000 $ 607 Mclnerny" $ 0 $ 0 $ 5,000 $ 0 $ 5,000 $ 607 Law Office of Ian Mattoch $ 5,000 $ 0 $ 0 $ 0 $ 5,000 $ 607 (ANON) Eric Ludwick $ 25,000 $ 0 $ 0 $ 0 $ 25,000 $ 20,607 $ 49,928 v Schedule A (Form 990 ) 1998 1\-) / b Page Private School Questio (See instructions on page 4.) (To be completed ONLY schools that checked the box on line in Part IV) • • Yes No • 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? 29 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? 30 31 Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during the period of solicitation for students, or during the registration period if it has no solicitation program, in a way that makes the policy known to all parts of the general community it serves? 31 If "Yes," please describe; if No please explain. (If you need more space, attach a separate statement) %t3 32 Does the organization maintain the following: a Records indicating the racial composition of the student body, faculty, and administrative staff? 32a b Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory basis 32b c Copies of all catalogues, brochures, announcements, and other written communications to the public dealing with student admissions, programs, and scholarships? 32c d Copies of all material used by the organization or on its behalf to solicit contributions? 32d If you answered No to any of the above, please explain. Of you need more space, attach a separate statement) 33 Does the organization discriminate by race in any way with respect to: a Students' rights or privileges? 33a b Admissions policies? 33b c Employment of faculty or administrative staff? • 33c d Scholarships or other financial assistance? 33d e Educational policies? 33e f Use of facilities? 331 g Athletic programs? 33Q h Other extracurricular activities? 33h If you answered "Yes" to any of the above, please explain. (If you need more space, attach a separate statement ) • • 34a Does the organization receive any financial aid or assistance from a governmental agency? 34a b Has the organization's right to such aid ever been revoked or suspended? t 34b • If you answered 'Yes" to either 34a or b, please explain using an attached statement. 35 Does the organization certify that it has complied with the applicable requirements of sections 4.01 through 4.05 of Rev. Proc. 75 -50, 1975 -2 C.B. 587, covering racial nondiscrimination? If "No," attach an explanation . . . 35 • • Schedule A (Form 990) 1998 IV I P • Page 5 Part VI - Lobbying Expend by Electing Public Charities (See inilions on page 6.) (To be completed 0 by an eligible organization that filed Form 5768) Check here • a ❑ if the organization belongs to an affiliated group. Check here • 'b ❑ if you checked 'a' above and 'limited control" provisions apply. Limits on Lobbying Expenditures Affiliated group To be c totals for ALL electing (The term "expenditures" means amounts paid or incurred.) organizations 36 Total lobbying expenditures to influence public opinion (grassroots lobbying) . - 36 37 Total lobbying expenditures to influence a legislative body (direct lobbying) 37 38 Total lobbying expenditures (add lines 36 and 37) 38 39 Other exempt purpose expenditures 39 40 Total exempt purpose expenditures (add fines 38 and 39) 40 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� apt,' Over $500,000 but not over 51,000,000 . $100,000 plus 15% of the excess over 5500,000 - -� •,,,, _ __._j Over 51,000,000 but not over $1,500,000 5175,000 plus 10% of the excess over 51,000,000 41 Over 51,500,000 but not over 517,000,000 - 5225,000 plus 5% of the excess over 51,500,000 Over $17,000,000 S1 000,000 • , 42 Grassroots nontaxable amount (enter 25% of line 41) 42 43 Subtract line 42 from line 36. Enter -0- if line 42 is more than line 36 43 44 Subtract line 41 from line 38. Enter -0- if line 41 is more than line 38 44 Caution: If there is an amount on either line 43 or line 44, you must file Form 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 on page 7.) Lobbying Expenditures During 4 -Year Averaging Period Calendar year (or (a) (b) (c) (d) (e) fiscal year beginning in) ► 1998 1997 1996 1995 Total 45 Lobbying nontaxable amount 46 Lobbying ceiling amount (150% of line 45(e)) 47 Total lobbying expenditures . . 48 Grassroots nontaxable amount 49 Grassroots ceiling amount (150% of line 48(e)) 50 Grassroots lobbying expenditures - - - , Part VI - Lobbying Activity by Nonelecting Public Charities • (For reporting only by organizations that did not complete Part VI -A) (See instructions on page 8.) During the year, did the organization attempt to influence national, state or local legislation, including any Yes No Amount attempt to influence public opinion on a. legislative matter or referendum, through the use of: a Volunteers - ✓ b Paid staff or management (Include compensation in expenses reported on lines c through h.) . . ✓ c Media advertisements ✓ d Mailings to members, legislators, or the public se e Publications, or published or broadcast statements - ✓ f Grants to other organizations for lobbying purposes - ✓ g Direct contact with legislators, their staffs, government officials, or a legislative body 1 ✓ h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any other means ✓ 1 Total lobbying expenditures (add lines c through h) 0 If 'Yes" to any of the above, also attach a statement giving a detailed description of the lobbying activities. Schedule A (Form 990) 1998 Inforation Regarding fers To and Transactions and Relau ips With Noncharitable 6 m Exempt Organizations 51 Did the reporting organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organizations? a Transfers from the reporting organization to a noncharitable exempt organization of: _Yes No (i) Cash 51a(i) (l) Other assets ✓ b Other transactions: a() ✓ (i) Sales of assets to a noncharitable exempt organization - ✓ b() u Purchases of assets from a' noncharitable exempt organization b(i) ✓ (11) Rental of facilities or equipment • WHO • ✓ (Iv) Reimbursement arrangements MN) ✓ (v) Loans or loan guarantees b(v) ✓ (v) Performance of services or membership or fundraising solicitations b(vi) ✓ c Sharing of facilities, equipment, mailing lists, other assets, or paid employees c ✓ d If the answer to any of the above is "Yes,' complete the following schedule. Column (b) should always show the fair market value of the goods, other assets, or services given by the reporting organization, If the organization received less than fair market value in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received: ( (b) Line no. Amount involved Name of noncharitable exempt organization Desaiption of transfers. transactions. and sharing arrangements 52a Is the organization directly or indirectly affiliated with, or related to, one or more tax- exempt organizations described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527? • ❑ Yes 0 No b If "Yes," complete the following schedule: (a) (b) anization (c) Name of ° R3 Type of organisation Description or relationship • • • • MAY 1 6 1994 INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY DISTRICT DIRECTOR 2 CUPANIA CIRCLE MONTEREY PARK, CA 91755 -7406 Employer Identification Number: Date: 99- 0284839 MAR 1 3 1994 Case Number: 954098063 FRIENDS OF THE CHILDRENS ADVOCACY Contact Person: OF WEST HAWAII INC TYRONE THOMAS 77 -6403 NALANI STD Contact Telephone Number: KAILUA KONA, HI 96740 -9763 (213) 894 -2289 Our Letter Dated: April 5, 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) of 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(a) (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, r © 4 4• r. Ri h3r�' Oro 'O} �"� x 'r: District Director Interna Reven Service • p2 CUPANIA CIRCLE., i � . t Yi MONTEREY PARK CA: 91755-T406 fr '� f Letter 1050 (DO /CG) - Official g e s , Penalty for Private Use, $300 P . is M Q Page 1` Bishop.Insurance Ag� of HI 680 Iwilei Rd Suite 760 ACCOUNT NO. OP DATE Honolulu,tHI 96817 FRIE0-4 JI 01/12/00 Phone: 808 -536 -7351 Fax :808 -531 -0277 POLICY INFORMATION POLICY F NPN4726052 TYPE EFFECfVE EXPIRATION DOLI 02/17/99 02/17/00 Friends of The Childrens Advocacy Center of West Hawaii 77 -6403 Nalani St Kailua-Kona, 111 96740 Denise Hill, Treas. Re: Renewal Quote The renewal premium will be $685 a year if there are no changes. Your current limit of coverage is $1,000,000. with a $500 deductible. Please remit a check payable to Bishop Insurance for $685 by January 27, 2000, if you want us to bind the renewal. Thanks, Tin II Gl.i� HAWAII -06NOP N RANCE can Ikeda $ 9IJA1 m RD. Si[ 1 ,r e 1 11 96 740 Ph 3a'\-A14 tcbt 321c -Xi GR DIVIDE INSURANCE COMPA REVISED 1/27/1499 COMMERCIAL GENEWL LIABILITY COVERAGE WT DECLARATIONS POLICY NUMBER: GC018253 Effective Date: 12/27/1999 12:O1A.M. Standard Time LIMITS OF INSURANCE General Aggregate Limit (Other Than Products /Completed Operations) $ 300,000 Products /Completed Operations Aggregate Limit $ INCLUDED Personal and Advertising Injury Limit $ 300.000 Each Occurrence Limit $ 300,000 Fire Damage Limit $ 100,000 Any One Fire Medical Expense Limit $ 5,000 Any One Person Aggregate limits for classifications stating "Including Products /Completed Operations" are included within the General Aggregate Limit BUSINESS DESCRIPTION AND LOCATION OF PREMISES FORM OF BUSINESS: ❑ Individual ❑ Joint Venture ❑ Partnership IXI Organization (Other than Partnership or Joint Ventura) BUSINESS DESCRIPTION: CHILD ABUSE FINANCIAL • LOCATION OF ALL PREMISES YOU OWN, RENT, OR OCCUPY: 77 -6403 NALANI STREET, KAILUA -KONA, HAWAII 96740 • LOCATION OF JOB SITE (If Designated Projects are to be Scheduled): • PREMIUM RATE ADVANCE CODE # - CLASSIFICATION * BASE PR /CO All Other PREMIUM . # 41669 — *CLUBS- CIVIC, SERVICE T 14 INCL OR SOCIAL -NO BLDGS. OR PRE- 1.026 250 MP MISES OWNED OR LEASED EX- MEMBERS CEPT FOR OFFICE PURPOSES - OTHER THAN NOT -FOR- PROFIT # 63217 — *EXHIBITIONS -IN M 1 INCL BUILDINGS - OTHER THAN 128.647 NOT - FOR - PROFIT - N.O.C. 4 — *EXHIBITIONS - OUTSIDE- S 1 INCL NO STADIUMS OR GRANDSTANDS 143.748 * (PRODUCTS-COMPLETED OPERATIONS ARE SUBJEC TO THE GENERAL AGGREGATE LIMIT) * PREMIUM BASE SYMBOLS a = Area (per 1,000 square feet of area) c = Total Cost (per $1,000 Total Cost) m = Admissions (per 1,000 Admissions) p = Payroll (per $1,000 of Payroll) s = Gross Sales (per $1,000 Gross Sales) t = See Classification u = Units ( PREMIUM FOR THIS COVERAGE PART $ 250 FORMS AND ENDORSEMENTS (other than applicable Forms and Endorsements shown elsewhere in the policy) Forms and Endorsements applying to this Coverage Part and made part of this policy: 5038(02/95) • At other terms and conditions of this coverage part remain unchanged. THESE DECLARATIONS ARE PART OF THE POLICY DECLARATIONS CONTAINING THE NAME OF THE INSURED AND THE POUCY PERIOD. S 150 (11/97) Includes copyrighted material of Insurance Services Office, Inc. with its permission. Copyright Insurance Service Office, Inc. 1983, 1984 t • 0 COMMERCIAL ONES POUCY MON POUCY RENEWAL DECLARA GREAT DIVIDE INSURANCE COMPANY Scottsdale, Arizona THIS RENEWS Named Insured and Mailing Address POUCY NUMBER:. GC018253 (No., Street, Town or City, County, State, Z]p Code) FRIEND OF THE CHILDRENS ADVOCACY CENTER OF WEST HAWAII 77 -6403 NALANI STREET KAILUA -KONA, HAWAII 96740 Agent and Mailing Address Agency No. 5 0 0 0- 0 0 (No., Street, Town or City, County, Slate, Zip Code) Triad Insurance Agency, Inc. 420 Waiakamilo Road, Suite 205 Honolulu, HI 96817 -4999 Policy Period: From 12/27/1999 to 12/27/2000 • at 12:01 A.M. Standard Time at your mailing address shown above. Business Description: CHILD ABUSE FINANCIAL Tax State HI IN RETURN FOR THE PAYMENT OF THE PREMIUM, AND SUBJECT TO ALL THE TERMS OF THIS POUCY, WE AGREE WITH YOU TO PROVIDE THE INSURANCE STATED IN THIS POLICY. THIS POUCY CONSISTS OF THE FOLLOWING COVERAGE PARTS FOR WHICH A PREMIUM IS INDICATED. THIS PREMIUM MAY BE SUBJECT TO ADJUSTMENT. • PREMIUM Commercial Property Coverage Part $ NA Commercial General Liability Coverage Part $ 250 . 00 TOTAL ADVANCE PREMIUM $ 250.00 Tax & Fee Schedule (Minimum & Deposit) Expense Constant $75.00 75.00 TOTAL TAXES & FEES $ TOTAL $ 325.00 The following changes apply to the renewal of this policy (if no entry appears below, there have been no changes): Policy Forms Deleted: Common Declaration Policy forms added or amended: S150(11/97) ® Revised Coverage Part Declaration attached (if any changes apply to a coverage part, a revised Supplementary Declaration must be attached). All other Terms and Conditions remain unchanged. • • By Trla Insurance Inc. Countersignature or Authorized Representative, whichever is applicable Countersigned: Honolulu, HI 12/16/1999 jta THESE DECLARATIONS TOGETHER YMTH THE COMMON POLICY CONDITIONS, COVERAGE PART DECLARATIONS, COVERAGE PART COVERAGE FORM(S) AND FORMS AND ENDORSEMENTS, IF ANY, ISSUED TO FORM A PART THEREOF, COMPLETE THE ABOVE NUMBERED POLICY Includes copyrighted material of Insurance Services Office, Inc. with its permission. Copyright, Insurance Services Office, Inc., 1983, 1984 GS 939 (09/97) ORIGINAL Bishop Insurance Agency ot INVOICE# •14760 Page 1 680 Iwilei Rd Suite 760 ACCOUNTNo. OP DATE Honolulu, HI 96817 FRIED 4 MC ,12/23/99 Phone : 808 -536 -7351 Fax : 808 -531 -0277 • ••General Liab /Simpl (3/93) • POLICY.* . GC018253 • COMPANY: Great Divide Ins Co* PRODUCER:. Friends of The Childrens Steven Fukumitsu EFFECTNL. 'EXPIRATION Advocacy Center of West Hawaii 12/27/99 12/27/00 77 -6403 Nalani St Kailua -Kona, HI 96740 • Itm # Eff Date Trn Description Amount • 106972 12/27/99 REN Policy renewal $ • 250.00 106472 12/23/99 CRI Credit from Itm #102267 $ - 250.00 Balance Due: $ 0.00 106473 12/27/99 CFE Broker's Fee $ 75.00 . 106473 12/23/99 CRI Credit from Itm #102267 $ -75.00 Balance Due: $ 0.00 Paid in full. THANK YOU! • Invoice Balance: $ 0.00 • • •EAT DIVIDE INSURANCE COM•Y LIABILITY ENDORSEMENT THIS ENDORSEMENT CHANGES THE POLICY. PLEASE READ IT CAREFULLY. AMENDMENT OF LIQUOR LIABILITY EXCLUSION This endorsement modifies insurance provided under the following: COMMERCIAL GENERAL UABILITY COVERAGE PART Exclusion c. Uquor Liability under Paragraph 2., Exclusions of COVERAGE A. Bodily Injury and Property Damage Liability (Section I - Coverages) is replaced by the following: c. Uquor Liability "Bodily injury" or "property damage" for which any insured may be held liable by reason of: (1) Causing or contributing to the intoxication of any person; (2) The furnishing of alcoholic beverages to a person under the legal drinking age or under the Influence of alcohol; or (3) Any statute, ordinance or regulation relating to the sale, gift, distribution or use of alcoholic beverages. This exclusion applies only if you: (1) Manufacture, sell or distribute beverages; (2) Serve or furnish alcoholic beverages for a charge whether or not such activity: (a) Requires a license; (b) Is for the purpose of financial gain or livelihood; (3) Serve or furnish alcoholic beverages without a charge, if a license is required for such activity; or (4) Are an owner or lessor of premises used for such purposes. All other Terms and Conditions of this Policy remain unchanged. S 038 (02/95) • • STATE OF HAWAII DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS Business Registration Division Honolulu D 6 -� DEC 18 ?997 D ( 1;50Qw.i In the Matter of the Incorporation ) DEPL OF COMMERCE & CONSUMER AFFAIRS ) STATE OF HAWAII of j ) ) FRIENDS OF THE CHILDREN'S ADVOCACY ) CENTER OF WEST HAWAII, INC. • ) ) ARTICLES OF INCORPORATION • ASHFORD & WRISTON (Matthew G. Jewell) 75 -5722 Kualdni Highway, Suite 208 Kailua -Kona, Hawaii 96740 (808) ,329 -7706 • • • 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 WEST HAWAII, INC. ) ) ) ARTICLES OF INCORPORATION The undersigned, desiring to form a non - profit corporation under the laws of the State of Hawaii, hereby execute the following Articles of Incorporation: ARTICLE I. CORPORATE NAME The name of the Corporation shall be: FRIENDS OF THE CHILDREN'S ADVOCACY CENTER OF WEST HAWAII, INC. ARTICLE II. • CORPORATE LOCATION The address of the Corporation's initial' office is: 77 -6403 Nalani Street, Kailua- Kona, Hawaii 96740. 2 • • • ARTICLE III. • • DURATION The period of the Corporation's duration is perpetual. ARTICLE IV. CORPORATE PURPOSES The primary purpose of the Corporation shall be to provide assistance to aid abused and neglected children through the Children's Advocacy Center in West Hawaii which was established by the Hawaii State Legislature and sponsored by the Judiciary of the State of Hawaii The Corporation shall also have the following purposes: (a) To receive and maintain a fund or funds of real or personal property, or both, and, subject to the restrictions and limitations hereinafter set forth, to use and apply the whole or any part of income therefrom and the principal thereof exclusively to provide assistance to abused and neglected children through the Children's Advocacy Center either directly or by contributions to organizations that qualify as exempt organizations under Section 501(c)(3) of the Internal Revenue Code of 1954 and its regulations as they now exist or as they may hereafter be amended. (b) To purchase in furtherance of the purposes provided in paragraph (a) above, lands, buildings, improvements and any other real property of any kind or any interest therein, and to sell, convey, lease, mortgage, or otherwise deal with all or any part of the property of the Corporation; to make and obtain loans upon real estate, improved or unimproved, and upon personal property, giving or taking evidences of indebtedness and securing the payment thereof by mortgage, pledge or otherwise, and to enter into contracts to buy or sell any property, real or personal; to buy and sell mortgages, contracts and evidences of indebtedness; to purchase or otherwise acquire, for the purpose of holding or disposing of the same, real or personal property of every kind and description; and to draw, make, accept, endorse, discount, execute, and issue promissory notes, bills of exchange, warrants, bonds, debentures, and other negotiable or transferable instruments, or obligations of the Corporation, from time to time, for any of the objects ;or purposes of the Corporation without restriction or limit as to amount. (c) No part of the net earnings of the Corporation shall inure to the benefit of any director or officer of the Corporation, or any private individual (except that reasonable compensation may be paid for services rendered to or for the Corporation affecting one or more of its purposes), provided, however, the Corporation may confer benefits upon its officers and directors in conformity with its purposes. No loans 'shall be made by the Corporation to its directors or officers; and the directors of the Corporation who vote for or assent to the making of a loan to a director or officer of the Corporation, and any officer or officers participating in the making of the loan shall be jointly and severally liable to the Corporation for the amount of 3 • • • the loan until repayment thereof. No director or officer of the Corporation, or any private individual shall be entitled to share in the distribution of any of the corporate assets on dissolution of the Corporation. 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 publication or distribution of statements) any political campaign on behalf of any candidate for public office. (d) Notwithstanding any other provisions of these Articles of Incorporation, the Corporation shall not conduct or carry on any activities not permitted to be conducted or carried on by an organization exempt under Section 501(c)(3) of the Internal Revenue Code of 1954 and its Regulations as they now exist or as they may hereafter be amended, or by an organization contributions to which are deductible under Section 170(c)(2) of such Code and Regulations as they now exist or as they may hereafter be amended. (e) 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, or educational organizations having a substantially similar purpose which would then qualify under the provisions of Section 501(c)(3) of the Internal Revenue Code of 1954 and its Regulations as they now exist or as they may hereafter be amended. ARTICLE V. CORPORATE POWERS Section 1. 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 2. The Corporation shall have, in addition to the general powers conferred upon it under the statutes of the State of Hawaii, the following powers subject to the limitations described in Article VI.: (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 enterprise at the request of the predecessor corporation, against expenses (including attorneys' fees), judgment, fines, settlements and other amounts actually and 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 interest of the Corporation, and, with respect to any criminal 4 a • • • 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. LIMITATIONS No part of the net earnings of the Corporation shall inure to the benefit of, or be distributable to its directors, officers, or other private persons, except that the Corporation shall be authorized and empowered to pay reasonable compensation for services actually rendered to the Corporation. The Corporation shall not engage in any regular business of a kind ordinarily carried on for profit. Notwithstanding any other provision of these Articles, the Corporation shall not carry on any other activities not permitted to be carried on by an organization exempt from ;federal income tax as an organization described in Section 501(c)(3) of the Internal Revenue Code (or corresponding section of any future federal tax code). ARTICLE VII. MEMBERS The Corporation shall have no members. 5 • • . a ARTICLE VIII. DIRECTORS 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. Further, at least one director must be a resident of the State of Hawaii. These 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 or her successor is duly chosen. The initial directors of the Corporation and their residence addresses, are as follows (where post office boxes are used no street addresses are available): Name Residence Address Sherrie Acerson P. 0. Box 1899, Kailua -Kona, Hawaii 96745 -1899 Darlene Ashley • 75 -5744 Alii Drive, Suite 237, Kailua -Kona, Hawaii 96740 Barry B. Crivello 73 -4341 Papaana Place, Kailua -Kona, Hawaii 96740 Randy Echito 75 -1027 Henry Street, MSC 149, Kailua -Kona, Hawaii 96740 Steve Fassbender 75 -5813 Kini Loop, Kailua -Kona, Hawaii 96740 Suzanne Gillam 77 -158 Kaipoi Place, Kailua -Kona, Hawaii . 96740 Denise Hill 73 -4697 Kahualani Road, Kailua -Kona, Hawaii 96740 Matthew G. Jewell P. 0. Box 620, Kealakekua, Hawaii 96750 John Kitchen 75 -167 Kalani Street, #203, Kailua -Kona, Hawaii 96740 Wilma J. Paris P. 0. Box 136, Kealakekua, Hawaii 96750 Pegi Scully P. 0. Box 2770, Kamuela, Hawaii 96743 -2770 Jack Shuster P. 0. Box 2495, Kealakekua, Hawaii 96750 6 Q • • ARTICLE IX. OFFICERS • The officers of the Corporation shall consist of a president, one or more vice - presidents, 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. 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 (where post office boxes are used no street addresses are available): Office Name Residence Address President Barry B. Crivello 73 -4341 Papaana Place, Kailua -Kona, Hawaii 96740 Vice Matthew G. Jewell P. O. Box 620, Kealakekua, President Hawaii 96750 • Secretary Wilma J. Paris P. O. Box 136, Kealakekua, Hawaii 96750 Treasurer Denise Hill 73 -4697 Kahualani Road, Kailua -Kona, Hawaii 96740 ARTICLE X. ADOPTION AND AMENDMENT OF BYLAWS 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 XL DISSOLUTION Upon the dissolution and winding up of this Corporation, after paying or adequately providing for the debts and obligations of the Corporation, the remaining assets shall be distributed to a nonprofit fund, foundation or corporation organized and operated exclusively for the purposes specified in Section 501(c)(3) of the Internal Revenue Code and which has established its tax- exempt status under that section. 7 • • • . • o ARTICLE XII. AMENDMENT 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 subjects and purposes 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 Code. 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 correct. -}h """'"� WITNESS our hands this LL) b day of e(aun , 1997 . Barry B. Crivello - � (Name of Incorporator) (Sig , /1 of Incorporator) Matthew 0, Jewell (! (Name of Incorporator) (Signature of Incorporator) • • 8 • • • CERTIFICATE OF SECRETARY OF FRIENDS OF THE CHILDREN'S ADVOCACY CENTER OF WEST HAWAII, INC. I, WILMA J. PARIS, the undersigned, do hereby certify that I am the Secretary of FRIENDS OF THE CHILDREN'S ADVOCACY CENTER OF WEST HAWAII, INC., a Hawaii non - profit corporation, and that the attached Restated Bylaws of the Friends of the Children's Advocacy Center of West Hawaii, Inc. is a full, true and correct copy of the Restated Bylaws of said Corporation, duly adopted by the Board of Directors of said Corporation, effective as of February 11, 1999, and that said Restated Bylaws have not been altered or amended and are in full force and effect. IN WITNESS WHEREOF, the undersigned has taken this action effective as of February 11, 1999. WILMA J. PARIS, Secretary • ' • • RESTATED BYLAWS OF FRIENDS OF THE CHILDREN'S ADVOCACY CENTER OF WEST HAWAII, INC. ARTICLE I. BOARD OF DIRECTORS 1. Tenure and Oualification. Each director shall hold office until such director's successor shall have been elected and qualified by a majority of the other directors present at a meeting duly held for that purpose. 2. Resignation /Removal. Any director may resign at any time by giving written notice of such resignation to the Board of Directors. Any director may be removed from office at any time with or without cause and another elected in such director's place to serve for the remainder of such director's term by the affirmative vote of a majority of the other directors present at a meeting duly held for that purpose. 3. Vacancy. Any vacancy in the Board of Directors occurring during the year, including a vacancy created by an increase in the number of directors, may be filled for the unexpired portion of the term by the affirmative vote of the majority of the remaining directors then serving. ARTICLE II. • MEETINGS OF DIRECTORS 1. Regular Meetings. A regular annual meeting of the Board of Directors shall be held without notice other than these Bylaws, on the second Thursday in the month of March in each year at the hour of 5:00 o'clock p.m. at 77 -6403 Nalani Street, Kailua -Kona, Hawaii 96740 for the purpose of electing officers and for the transaction of such other business as may come before the meeting. The Board of Directors may provide by resolution the time and place, either within or without the State of Hawaii, for the holding of additional regular meetings of the Board without other notice than such resolution. 2. Special Meetings. Special meetings of the Board of Directors may be • called by or at the request of the president or any two (2) directors. The person or persons authorized to call special meetings of the Board may fix any place, either within or without the State of Hawaii, as the place for holding any special meeting of the Board called by them. 3. Notice. Notice of any special meeting of the Board of Directors shall be given at least five (5) days previously thereto by notice delivered personally or sent by mail or facsimile to each director at such director's address as shown by the records of the corporation. If mailed, such notice shall be deemed to be delivered when deposited in the United States mail in a sealed envelope so addressed, with postage thereon prepaid. If notice be given by telegram, such notice shall be deemed to be delivered when the telegram is delivered to the telegraph company. Any director may waive notice of any meeting. The attendance of a director at any • • { • meeting shall constitute a waiver of notice of such meeting, except where a director attends a meeting for the express purpose of objecting to the transaction of any business because the meeting is not lawfully called or convened. Neither the business to be transacted at, nor the purpose of any regular or special meeting of the Board need be specified in the notice or waiver of notice of such meeting, unless specifically required by law or by these Bylaws. 4. Ouorum. At all meetings of the Board of Directors a majority of the directors shall be necessary and sufficient to constitute a quorum for the transaction of business and the act of a majority of the directors present at any meeting at which there is a quorum shall be the act of the Board of Directors, except as may be otherwise specifically provided by statutes or by these Bylaws. If at any meeting there is less than a quorum present, a majority of those present may adjourn the meeting from time to time without further notice to any absent director. 5. Action by Directors Without a Meeting. Any action requested or permitted under Section 415B -16, Hawaii Revised Statutes, as amended, to be taken at a meeting of the Board of Directors, may be taken without a meeting if a consent in writing, setting forth the action so taken, is signed by all of the directors. 6. Conflicts of Interest. No director shall discuss or vote on any matter under consideration by the Board of Directors or committee in which the director has a conflict of interest. The minutes of such meeting shall reflect that a disclosure was made and that the director having the conflict of interest abstained from discussion and voting. Any director may request the President of the Board of Directors to determine whether a conflict of interest exists in any matter. The President of the Board of Directors shall resolve the question. The decision of the President of the Board of Directors shall be determinative for all purposes. In the event the President of the Board of Directors is unable to resolve the question, the question shall be resolved by the Vice President of the Board of Directors. • ARTICLE III. OFFICERS 1. Officers. The officers of the corporation shall be a president, one or more vice - presidents (the number thereof to be determined by the Board of Directors), a secretary, a treasurer and such other officers as may be elected in accordance with the provisions of this Article. The Board of Directors may elect or appoint such other officers, including one or more assistant secretaries and one or more assistant treasurers, as it shall deem desirable, such officers to have the authority and perform the duties prescribed, from time to time, by the Board of Directors. 2. Election and Term of Office. The officers of the corporation shall be elected annually by the Board of Directors at the regular annual meeting of the Board of Directors. If the election of officers shall not be held at such meeting, such election shall be held as soon thereafter as conveniently may be. New offices may be created and filled at any meeting of the Board of Directors. Each officer shall hold office until such successor shall have been duly elected and shall have qualified. 2 • • • • 3. Removal. Any officer elected or appointed by the Board of Directors may be removed by the Board of Directors whenever in its judgment the best interests of the corporation would be served thereby, but such removal shall be without prejudice to the contracts rights, if any, of the officer so removed. 4. Vacancies. In case of any office of the corporation becomes vacant by death, resignation, retirement, disqualification, or any other cause, the majority of the Directors then in office, although less than a quorum, may elect an officer to fill such vacancy, and the officer so elected shall hold office and serve until the next annual meeting of the Board of Directors and until the election and qualification of such officer's successor. 5. President. The president shall be the principal executive officer of the corporation and shall in general supervise and control all the business and affairs of the corporation. The president shall preside at all meetings of the Board of Directors. The president may sign, with the secretary or any other proper officer of the corporation authorized by the Board of Directors, any deeds, mortgages, bonds, contracts, or other instruments which the Board of Directors has authorized to be executed, except in cases where' the signing and execution thereof shall be expressly delegated by the Board of Directors or by these Bylaws or by statute to some other officer or agent of the corporation; and in general the president shall perform all duties incident to the office of president and such other duties as may be prescribed by the Board of Directors from time to time. 6. Vice- President. In the absence of the president or in the event of the president's inability or refusal to act, the vice - president (or in the event there be more than one vice - president, the vice - presidents in the order of their election) shall perform the duties of the president, and when so acting, shall have all the powers of and be subject to all the restrictions upon the president. Any vice - president shall perform such other duties as from time to time may be assigned by the president or by the Board of Directors. The vice - president shall also be the president -elect for the next succeeding year. 7. Treasurer. The treasurer shall have the custody of all funds, property, and securities of the corporation, subject to such regulation as may be imposed by the Board of Directors. The treasurer may be required to give bond for the faithful performance of his or her other duties, in such sum and with such surety as the Board of Directors may require. The treasurer shall enter regularly on the books of the corporation to be kept for the purpose, a full ,and accurate account of all monies and obligations received, and paid or incurred for or on account of the corporation, and shall exhibit such books at all reasonable times to any directors or member on application at the offices of the corporation. The treasurer shall, in general, perform all the duties incident to the office of treasurer, subject to the control of the Board of Directors. 8. Secretary. The secretary shall have charge of such books, documents and papersas the Board of Directors may determine and shall have the custody of the corporate seal, if any) The secretary shall attend and keep the minutes of all the meetings of the Board of Directors. The secretary may sign with the president or vice- president in the name and on behalf 'of the corporation any contracts or agreements authorized by the Board of Directors, and r 3 • • • O • when so authorized or ordered by the Board of Directors, the secretary may affix the seal of the corporation, if any, to any contracts or agreements. The secretary shall, in general, perform all the duties incident to the office of secretary, subject to the control of the Board of Directors, and shall do and perform such other duties as may be assigned by the Board of Directors. 9. Assistant Treasurers and Assistant Secretaries. If required by the Board of Directors, the assistant treasurers shall give bonds for the faithful discharge of their duties in such sums and with such sureties as the Board of Directors shall determine. The assistant treasurers and assistant secretaries, in general, shall perform such duties as shall be assigned to them by the treasurer or the secretary or by the president or the Board of Directors. ARTICLE IV. COMMITTEES 1. Committees of Directors. The Board of Directors, by resolution adopted by a majority of the, directors in office, may designate and appoint one or more committees, each of which shall consist of one or more directors, which committees, to the extent provided in said resolution, shall have and exercise the authority of the Board of Directors in the management of the corporation; provided, however, that no such committee shall have the authority of the Board of Directors in reference to amending, altering or repealing by Bylaws, electing, appointing or removing any member of any such committee or any director or officer of the corporation; amending the Articles of Incorporation; restating the Articles of Incorporation; adopting a plan of merger; adopting a plan of consolidation with another corporation; or authorizing the sale, lease, exchange or mortgage of all or substantially all of the property and assets of the corporation; authorizing the voluntary dissolution of the corporation or revoking proceedings therefore; adopting a plan for the distribution of the assets of the corporation; or 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 such committee. 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 it or him /her by law. 2. Other Committees. Other committees not having and exercising the authority of the Board of Directors in the management of the corporation may be designated by a resolution adopted by a majority of the directors present at a meeting at which a quorum is present. Except as otherwise provided in such resolution, members of each such committee shall be members of the corporation, and the president of the.corporation shall appoint the members thereof. Any member thereof may be removed by the person or persons authorized to appoint such member whenever in their judgment the best interest of the corporation shall be served by such removal. 3. Term of Office. Each member of a committee shall continue as such until the next annual meeting of the Board of Directors and until such member's successor is appointed, unless the committee shall be sooner terminated, or unless such member be removed from such committee, or unless such members cease to qualify as a member thereof. • 4 p • •. • • .. 4. Chairman. One member of each committee shall be appointed chairman by the person or persons authorized to appoint the members thereof. 5. Vacancies. Vacancies in the membership of any committee may be filled by appointments made in the same manner as provided in the case of the original appointments. 6. Quorum. Unless otherwise provided in the resolution of the Board of Directors designating a committee, a majority of the whole committee shall constitute a quorum and the act of a majority of the members present at a meeting at which a quorum is present shall be the act of the committee. 7. Rules. Each committee may adopt rules for its own government not inconsistent with these Bylaws or with rules adopted by the Board of Directors. ARTICLE V. INDEMNIFICATION OF OFFICERS AND DIRECTORS 1. Non - derivative Actions. The corporation shall indemnify each person who was orris a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative (other than an action by or in the right of the corporation) if that person is or was a director or officer of the 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 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 this corporation and, with respect to any criminal action or proceeding, had reasonable cause to believe that the person's conduct was unlawful. 2. Derivative Actions. The corporation shall indemnify each person who was or is a'party or is threatened to be made a party to any threatened, pending or complete action or suit by or in the right of the corporation to procure a judgment in its favor because that person is or was a director or officer of the 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 this corporation; except that no indemnification shall be made in respect of any claims, 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 this corporation unless and only to the extent that the court in which that action or suit was brought shall determine upon application that, despite the adjudication of liability but in view of all the circumstances of the case, the person if fairly and reasonably entitled to indemnity for such expenses as the court deems proper. 5 3. Authorization. Any indemnification under Sections 1 and 2 of this Article (unless ordered by a court) shall be made by the corporation only if authorized in the specific case upon a determination that indemnification of the director or officer is proper in the circumstances because the director or officer has met the applicable standard of conduct set forth in Sections 1 or 2. The determination shall be made (a) by the Board of Directors by a majority vote of a quorum consisting of directors who were not parties to the proceeding, or (b) if a quorum is not obtainable, or, even if obtainable if a quorum of disinterested directors so directs, by independent legal counsel in a written opinion to the corporation; or (c) by the court in which the proceeding is or was pending upon application made by the corporation or the director or officer or the attorney or other person rendering services in connection with the defense, whether or not the application by the director, officer, attorney, or other person is opposed by this corporation. 4. Advance Payments. Expenses incurred in defending any proceeding may be paid by the corporation in advance of the final disposition of the proceeding as authorized by the Board of directors in a particular case upon receipt of an undertaking by or on behalf of the director or officer to repay such amount unless it shall ultimately be determined that the director or officer is entitled to be indemnified by the corporation as authorized in this Article. 5. Other Rights. The indemnification provided by this Article shall not be deemed exclusive of any other rights to which those indemnified may be entitled and shall continue as to a person who has ceased to be a director or officer and shall inure to the benefit of the heirs and personal representatives of such a person. 6. Insurance. The corporation shall have the power to purchase and maintain insurance on behalf of any director or officer of the corporation, against any liability asserted against or incurred by the director's or officer's status as such, whether or not the corporation would have the power to indemnify the director or officer against liability under this Article. ARTICLE VI. CONTRACTS, CHECKS, DEPOSITS AND FUNDS 1. Contracts. The Board of Directors may authorize any officer or officers, agent or agents of the corporation, in addition to the offices so authorized by these Bylaws, to enter into any contract or execute and deliver any instrument in the name of and on behalf of the corporation, and such authority may be general or confirmed to specific instances. 2. Checks, Drafts, Etc. All checks, drafts or orders for the payment of money, notes or other evidences of indebtedness issued in the name of the corporation, shall be signed by such officer or officers, agent or agents of the corporation and in such manner as shall from time to time be determined by the Board of Directors, or in the absence of any such determination by the Board of Directors, such instruments shall be signed by the treasurer or an assistant treasurer and countersigned by the president or a vice - president of the corporation. 6 q ••• • • rr • 3. Deposits. All funds of the corporation shall be deposited from time to time to the credit of the corporation in such banks, trust companies or other depositories as the Board of Directors may select. 4. Gifts. The Board of Directors may accept on behalf of the corporation any contribution, gift, bequest or devise for the general purposes or for any special purpose of the corporation. 5. Employment of Relatives. More than one family member may work for the corporation provided that: (a) No employee shall be permitted to hire a relative, i.e. husband, wife, child, parent, brother, sister, grandparent, grandchild, father -in -law or mother -in -law, where the hiring employee would have the authority or practical power to supervise, discipline, or otherwise audit or reveal the work of the other; (b) When related persons do work for the corporation, one relative may not supervise another relative; and (c) Related persons shall not be involved in evaluating each other's job performance or in making recommendation for salary adjustments. • ARTICLE VII. BOOKS AND RECORDS • The corporation shall keep correct and complete books and records of account and shall also keep minutes of the proceedings of its Board of Directors and committees having any of the authority of the Board of Directors at the registered or principal office of the corporation. All books and records of the corporation may be inspected by any member of the Board of Directors, or such member's agent or attorney for any proper purpose at any reasonable time. ARTICLE VIII. FISCAL YEAR The fiscal year of the corporation shall be such as may from time to time be established by the Board of Directors with applicable federal and state law. ARTICLE IX. SEAL The corporation may have a seal of such form as the Board of Directors may from time to time determine, which seal shall be in the custody the secretary. The Board of Directors may change the form of the seal or the inscription thereon at pleasure. 7 •.w� • • oe. ..,p • ARTICLE X., • WAIVER OF NOTICE Whenever any notice is required to be given under the provisions of the Hawaii Non - profit Corporation Act or under the provisions of the Articles of Incorporation or the Bylaws of the corporation, a waiver thereof in writing signed by the person or persons entitled to such notice, whether before or after the time stated therein, shall be deemed equivalent to the giving of such notice. ARTICLE XI. AMENDMENT TO BYLAWS These Bylaws may be altered, amended or repealed and new Bylaws may be adopted by a majority of the directors present at any regular meeting or at any special meeting, if at least five days written notice is given of intention to alter, amend, repeal or to adopt new Bylaws at such meeting. ARTICLE XII. ADOPTION OF BYLAWS We the undersigned directors of the corporation, on this //1 4 day of F� , 199 y do hereby adopt the foregoing provisions as the Restated Bylaws of said corporation. ` Badyna. rte, a x777 -� �/'✓YYI� L ;Tc?`(lc:Wi 4111111�l�L_/ d - i 4 .. 414 Ala 8