HomeMy WebLinkAboutCOM 0667.023 1998-2000Stephen K lama:"hiro
1: nor
County of ji a.uaii
4118 5c4MACld VVntci
sa
DEPARTMENT OF FINANCE
25 Aup um Street Room 113 • Hilo. Hawau 982'20 -4
0081 561-8234 • Fax 13031901.8243
HAWAII COUNTY NONPROFIT GRANTS (FY 2000 -01)
HUMAN SERVICES NONPROFIT GRANTS REVIEW COMMITTEE (HSNPGRC)
FISCAL YEAR ENDING:June 30, 2001 DATE OF APPLICATION: January 2 7 , 2000
GRANT APPLICATION FOR: TRANSPORTATION
(Program Tale)
Legal Name ofOrg2mLatton: HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL
Mailing Address: 47 RAINBOW DRIVE, HILO, HAWAII 96720
Facility /Site Address: 47 RAINBOW DRIVE, HILO, HAWAII 967201
Director /Site Manager: GEORGE YOKOYAMA Phone: 961 - 2681
Organization President: SANDRA SCHUTTE Phone: 961 -2681
Contact Person (Grant Writer) GEORGE YOKOYAMA P 961 -2681
Amount of request for County funds: $ 170, 703.00
Total annual budget of organization: $ 5,964,864.00
I -las the applicant applied for any other funds from the County of Hawaii this fiscal year?
0 Yes Source /Department: - - - -
Flarry :\ fal.aha >hi
5 K Schutte
arty
IXNo
Agency/Program(s). X15 Social Services ' 0 Youth Programs t� Elderly Programs
Check Category (1es) 0 Culture and Arts (5 Education C.t Other EMPLOYMENT & training
HOUSING
Comm. No. a
File No. A D ►✓I
Briefly define the program for which funding is being requested: Ref. To: _ ES DG .....
FEB 23 2009
The program will provide transportation services for t ezt a low incomc..�
elderly, disabled and pre - school children. Range of services include the
identification of people with special needs and implementation of specialize(
transportation from home to resource centers where passenger needs can be
addressed.
•
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
AX Have a governing board whose members serve without compensation and have no conflict of
interest between their regular occupations and the services provided.
Have bylaws or policies which describe the manner in which business is conducted, including
management, audit, fiscal policies and procedures, policies on nepotism, and policies on
management of potential conflict of interest.
Have at least one year's experience with the service or activity for which the appropriation is
sought or can otherwise demonstrate to the satisfaction of the County sufficient expertise to
successfully carry out the service or activity.
Be licensed and accredited in accordance with applicable requirements of Federal, State and
County laws.
II. GRANT CONDITIONS
The applicant agrees to comply with the following terms & conditions prior to receiving a grant award.
A. Comply with applicable Federal and State laws prohibiting discrimination against any person on
the basis of race, color, national origin, religion, creed, sex, age, or handicap.
B. Agree not to use any public funds for purposes of entertainment or perquisites.
C. Comply with such other requirements as the Director of Finance may prescribe to ensure adherence
by the nonprofit organization with Federal, State, and County laws, and established standards for
fiscal and program management.
D. Allow the Director of Finance, the committees of the council and their staffs, and the Legislative
Auditor access to records, reports, files, and other related documents in order that the program,
management, and fiscal practices of the nonprofit organization may be monitored and evaluated to
assure the proper and effective expenditure of public funds.
III. RECORDS AND REPORTS
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
V. GRIEVANCE PROCEDURE
• •
Under no circumstances shall grant funds be disbursed in a lump sum payment. Grant funds will be
disbursed to Grantees only through a quarterly allocation process. The disbursement of grant funds can be
formulated on an equal quarterly apportionment basis.
The applicant will adopt and maintain a grievance procedure to assure proper accounting for any concerns
and complaints about its programs or services that may arise from its members, employees, clients or from
other members of the public.
VI. DISCLOSURE OF INFORMATION
All information, data, or any other material provided to the County by virtue of this application shall be
subject to the Uniform Information Practices Act (UIPA), ch. 92F, Hawaii Revised Statutes. All such
material is deemed government record and shall be open to the public and may be provided to other public
and/or private funding sources.
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.
VIR. ACKNOWLEDGMENT
HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL
(Legal Name of Organization)
hereby agrees to administer the TRANSPORTATION PROGRAM
(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!
/yt c
C'lkc./ LLc.,. U t.
Sign ttre of President/Chairperson
Signature; f Exe utive Ib irector /&tanager Date
4
/ - 3i -Oct
Date
1/31/
• •
NARRATIVE
PROGRAM/SERVICE DESCRIPTION
A. OVERVIEW:
1) Describe the program for which funding is being requested.
The funding request is to continue to provide transportation for targeted groups of low -
income elderly, disabled and pre - school children. The range of services include the
identification of people with special needs and the implementation of point -to -point
specialized transportation services, which run routes off the main highway into rural area
communities, low- income housing and pocket communities. Services are to and from the
client's home. Drop -off points are specific service agencies and resource centers which
can address immediate needs of the passengers.
2) What unique or significant service will be provided?
HCEOC is the only Community Action Program in Hawaii County and is a multi - service
agency whose sole purpose is to serve the low- income population. HCEOC is the only
agency in the County who provides transportation services specifically targeting low -
income persons.
3) What specific outcomes are to be achieved?
Seven - hundred low - income elderly, two- hundred -fifty mentally and physically disabled
persons and two - hundred pre- school children of low- income families will receive
transportation services to resource centers, public and private facilities to address their
daily and long term needs, which will allow them to maintain their independence and lead
healthier more fruitful lives.
4) How will the proposed program empower participants /clients to become self -
sufficient and facilitate positive social change?
The program promotes an independent, healthy, enriched lifestyle for the low - income
elderly, disabled and pre - school children. Transportation provided will link them with
vital services necessary for meeting their daily and/or emergency needs so they can
maintain their independence. Without transportation, the participants will become isolated
and disassociated from society.
B. Problem /need:
1) What is the problem /need the proposed program is designed to meet?
Hawaii County is isolated and the largest of the four Counties of the State, with an area of
4,038 square miles. There are many small, off-highway communities widely dispersed
within the island's 260 mile perimeter, which restricts mobility of the target population.
• •
The demand for transportation is ever - increasing and Hawaii's public transportation
system is inadequate in meeting the transportation needs of island residents. It is difficult
for the poor to own, operate and maintain automobiles due to the high cost of auto
insurance, fuel and maintenance.
These facts limit the ability of many low- income residents to access health and human
services, other needed resources or to find and keep employment. HCEOC wants to
continue provision of transportation services and look for ways to expand services to
ensure that low- income elderly, disabled and pre - school children will not be denied
participation at service centers because of their inability to drive and find adequate
transportation.
2) Who is the target population and what are the specific needs?
The target groups to be served will be low - income elderly, disabled and pre - school
children of low- income residents:
The frail elderly are often times disabled and lack transportation which in turn results in
limited social contact, nutritious meals and access to specific service agencies and resource
centers;
The disabled are an isolated group, physically and socially with little or no appropriate
transportation available Their disability sometimes places an additional financial burden
on their limited purchasing power.
The pre - school children lack transportation because of their parent's limited. Many of
these children come from single and/or large households where physical and psychological
abuse rate is high.
3) What is the geographical area(s) to be served and hours of operation?
The geographic service area is the County of Hawaii. Due to the island's great geographic
area, HCEOC has divided the island into East and West Districts, with a District
Supervisor coordinating the scheduling of transportation activities in their district.
HCEOC has twenty-three (23) bus routes that operate daily Monday to Friday from 6:30
A.M. to 4:30 P.M.
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?
In terms of coordination to develop a more efficient service delivery program which
would address the needs of a maximum number of people and to avoid duplication of
services, HCEOC has worked closely with public agencies(Office of Aging, County
Elderly Activities and Nutrition Program, Hale 'Oluea) and private agencies (Brantley
Center, Hilo Adult Day Care,Vocational Rehab, Dialysis Center) to coordinate and plan
schedules, services and referrals.
2
• •
2) How will these measures reduce or eliminate any existing duplication of services to
your designate target group?
HCEOC is the only agency in Hawaii County providing transportation for low - income
persons, but HCEOC's collaboration, cooperation, understanding and referrals of clients
assure that we do not duplicate services and strengths of each agency are utilized.
D. Goals and Obiectives:
1) What are the major goals/benchmarks of the proposed program?
The overall goal is to link low- income elderly, mentally and physically disabled persons
and pre- school children with public and private resources to improve their economic and
social independence.
Provide 700 elderly with specialized transportation from home to resource facilities to
give them access to nutritional meals, medical treatment, shopping, government services,
sociallrecreational activities and other services to sustain them in independent living.
Provide 250 disabled persons with specialized transportation from home to resource
facilities, to give them access to rehab services, employment and training opportunities,
medical treatment and shopping to sustain them in independent living.
Provide 200 disadvantaged pre - school children with transportation from home to Head
Start Centers, to give them access to education activities.
Maintain fleet of clean operable vehicles to ensure regular, dependable transportation for
the targeted clients.
2) What specific objectives /action steps are planned for each goal?
The specific action steps are as follows:
Field staff will conduct outreach to inform families of available services and provide
intake on potential participants (coordinate with other service agencies for referral and
leads to locate underserved low- income, coordinate with district boards for referrals and
inform community of available services).
Supervisors to review intake form to determine eligibility and transportation needs.
Supervisors to coordinate with staff the scheduling of routes to service agencies, which
can address the immediate needs of clients.
Staff to transport 700 low- income elderly and access them to social services, rehab
centers and adult day care centers and feeding programs, as well as shopping, medical,
recreational and other resources.
3
Staff to transport 250 disabled persons and access them to rehab centers, shopping,
medical, recreational and other resources.
Staff to transport 200 low- income pre - school children from home to Head Start Centers.
Staff to assist passengers on and off vehicles and carry packages for elderly and disabled.
Staff to assist in linking clients with servicing agencies, medical providers, educational
employment services, government services and auxiliary services such as banking and
shopping.
Mechanic to schedule maintenance and service checks on vehicles to insure that each are
in safe condition.
Supervisors to ensure that qualified substitute drivers are available to replace regular
drivers who are on leave.
Deputy Director of Community Services will arrange driver training.
Deputy Director of Community Services will ensure that HCEOC comply with all
Federal, State and County rules and regulations regarding licensing and equipment.
3) What is the timeline (start and end dates) for each action step?
HCEOC District Supervisor will coordinate the scheduling of transportation activities to
accomplish the goals and objectives of transporting 700 elderly, 250 disabled and 200 pre-
school children from home to resource centers, Monday to Friday, from 6:30 a.m. to
4:40p.m.. Services will be provided beginning July 1 and end June 30.
Timeline of Action Steps:
Conduct outreach and intake activities
Review intake form to determine need
Coordinate scheduling of routes
Transport low- income elderly
Transport pre - school
Transport disabled
Provide specialized transportation
Assist linking clients to resources
Scheduling vehicle maintenance
Have substitute drivers available
Conduct Driver Improvement Training
Comply with government regulations
• •
4
Start Date End Date
July 1, 2000
July 1, 2000
July i, 2000
July 1, 2000
July 1, 2000
July 1, 2000
July 1, 2000
July 1, 2000
July 1, 2000
July 1, 2000
July 1, 2000
July 1, 2000
June 30, 2000
June 30, 2000
June 30, 2000
June 30, 2000
June 30, 2000
June 30, 2000
June 30, 2000
June 30, 2000
June 30, 2000
June 30, 2000
June 30, 2000
June 30, 2000
4) What significant client- centered outcome(s) will the program achieve?
Seven - hundred elderly, 250 disabled and 200 pre- school participants will be provided
transportation to link them with vital services necessary for meeting their daily and/or
emergency needs, so they can maintain their independence and lead healthier more fruitful
lives.
E. Service Delivery:
1) What methodology will be used in the proposed program's delivery of service?
The HCEOC transportation program provides the only transportation for targeted groups
of low- income elderly, disabled and pre - school children to provide an independent,
healthy, enriched lifestyle for each client. The range of services include the identification
of people with special needs and implementation of point -to -point specialized
transportation services, which run routes from off highway communities to shopping
areas, bank, post office, medical facilities, nutrition sites, Head Start and rehab facilities.
Immediate needs of the clients are addressed. Transportation services may be provided for
special events and excursions during off - schedule hours.
Elderly Transportation: 700 elderly persons will take 100,000 passenger trips.
Disabled Transportation: 250 disabled persons will take 30,000 passenger trips.
Pre - school Transportation: 200 pre - schoolers will take 20,000 passenger trips.
HCEOC transportation has been in operation for twenty-six years and is well known and
visible to the public.
F. Evaluation:
1) What process will be used to evaluate the program and service(s)?
Actual accomplishments of the program are reviewed and compared to the stated goals,
objectives and outcomes on a monthly basis by staff, supervisor and deputy director.
Quarterly Reports are compiled and submitted to the funding sources. Funding sources
monitor as scheduled. In addition to these procedures, the Board of Directors Evaluation
Committee evaluates the effectiveness of programs The Executive Committee also
reviews all programs monthly and makes recommendations to the Board of Directors.
2) How will the process measure the outcomes specified in item D,(1 - 4)?
HCEOC'S Deputy Director for Community Services in coordination with District
Supervisors will conduct monthly evaluation of the program to ensure efficient program
services. HCEOC will make every effort to accomplish project goals, objectives and
outcomes. Passenger quotas and scheduled runs are established for all drivers. Drivers
are required to log miles traveled number of passengers carved, number of passenger trips
and destination of each trip. Daily passenger service reports are compiled monthly to
ascertain whether objectives are being attained. Scheduled maintenance and service for
vehicles are established by the mechanic to insure vehicles are in safe, operable condition.
5
Evaluation Steps:
Daily monitoring by District Supervisor of number of clients served and passenger trips
made and submission of monthly report to the Deputy Director.
Maintenance check of vehicles to insure vehicles are maintained in operable condition by
drivers.
Deputy Director evaluates progress of program to insure 150,000 passenger trips are
achieved for 1,150 clients within the 12 -month period.
G. Program Fees:
1) Does your organization charge a membership fee for service participants?
Membership fees are not charged.
2) Does the proposed program charge participants a fee for service(s) provided by your
organization?
Program fees are not charged
H. Viability:
1) What is your justification or rationale for the expenditure of public funds for the
proposed program?
HCEOC provides the only transportation for targeted groups of low- income elderly,
disabled and pre- school residents who are widely dispersed and have little or no means of
transportation. The goals is to continue providing services to ensure these participants
will not be denied participation at service centers because of their inability to drive or find
adequate transportation.
2) What are your financial and programmatic plans to sustain the proposed program
beyond the upcoming fiscal year?
HCEOC presently receives funding from both the State and County for transportation
program operations. There are no other alternative sources of funding.
L Budget:
1) Complete attached Budget Tables: Budget Tables follow Narrative Section.
2) Provide appropriate attachments: Supporting Documents follow Budget Section.
6
ORGANIZATION /AGENCY INFORMATION
A. Board of Directors:
• •
1) Has the organization's Board of Directors received formal training within the past
two (2) fiscal years? No. HCEOC's Board of Directors last received formal training on
- "Roles and Responsibilities of Boards and Board members" in December 1997.
a) What plans do you have to provide formal training to your current Board of
Directors? Formal training for board members is planned for July 2000.
b) When will the next board training be completed? July 2000. However, at each
board meeting, designated staff makes presentations on specific programs to inform
members about programs.
c) How will you provide formal training to newly arriving board members or board
members who miss a scheduled training? New board members receive orientation
on HCEOC and programs from Executive Director and Board Chair.
2) What are the primary roles and responsibilities of your organization's Executive
Director?
The Executive Director operates under the general direction of the Board of Directors and
is primarily responsible to act as chief administrator responsible for carrying on work of
HCEOC, according to the policies established by the Board.
Is responsible for drafting programs as directed by the Board and shall make
recommendations to the Board concerning these programs
Makes recommendations to the Board regarding fiscal policy for more effective use of
funds.
Attends all meetings of the Board and may attend Committee meetings.
Reports official activities to the Board regularly and promptly, and shall keep the Board
informed as to whether its instructions and policies have been executed.
Informs the Board promptly of established funding policies and directives so that local
policy can be maintained in conformity with all rules, regulations and policies.
Maintain a complete library of pertinent current rules and regulations and policies.
Informs the Board of all Federal, State and local laws and regulations to enable the
administration of programs to be in compliance with them.
7
• •
Responsible for the proper completion and prompt return of all official requests for
information, reports and forms from funding sources.
Responsible for maintaining liaison between the Board and other agencies and shall keep
communications continuous with all community agencies relevant to the work of HCEOC.
Shall hire, supervise and terminate employees and shall be responsible for compliance with
Federal, State, County and HCEOC Policies on Equal Employment Opportunity,
Affirmative Action and hiring and termination of staff members.
Shall direct and supervise all HCEOC Employees and make recommendations to the Board
on matters of Personnel Policy.
3) What are the primary roles and responsibilities of your organization's Board of
Directors? (Clarify role of executive officers vs. general membership).
HCEOC Board of Director members are legally and ethically responsible for all activities
of the agency, and are responsible for determining agency policy in human resources,
planning, finance, community relations and organizational operations.
The Chairperson provides leadership in determining that the board meets all ethical and
legal responsibilities, acts as spokesperson, promotes activities aimed at achieving goals,
presides at all meetings of the Board and Executive Committee and appoints members of
all committees with the exception of the Executive Conunittee.
The Vice - chairperson shall have all the powers and shall perform all duties of Chairperson
in that person's absence.
The Secretary maintains a complete file of the minutes of all meetings of the Board and
signs required correspondence and documents.
The Treasurer has charge of the funds of the Board and arranges for the deposit of funds in
the name of the board, presents a Financial Report to the Board at each regular meeting
and explains the report at the request of the Chair.
B. Past Performance:
1) How effective has your organization /agency been in achieving program goals in the
past two (2) fiscal years? Include the following information: a) Quantitative data on
numbers served; and b) Qualitative data showing number and % of participants
achieving measurable outcomes.
HCEOC accomplished Transportation goals of providing services for low- income elderly,
disabled and pre - school children. Participants who had no means of transportation other
than HCEOC vehicles were linked with private and public service providers.
8
1
C. Financial:
In FY 1997 -98 passenger trips totaled 159,440. This was 106% of the projected 150,000,
or 9,440 more passenger trips. A total of 1238 persons were provided services for the
year, or 88 more persons served than the yearly goal of 1,150 passengers.
In FY 1998 -99 passenger trips totaled 166,084. This was 110% of the projected 150,000,
or 16,084 more passenger trips. A total of 1176 persons were provided services for the
- year, or 26 more persons served than the yearly goal.
The 1,238 and 11761ow- income elderly, disabled and pre- school persons who received
transportation in FY 1997 -98 and 1998 -99 respectively, allowed them to access nutrition
centers, dialysis facilities, medical services, government services, social/recreational
activities, shopping, education activities, employment and training and rehab services,
which helped them maintain independence.
1) Have your organization's current program operations remained the same as last
year? What major program or financial changes will be incurred neat year?
We did not have any major changes in program operations last fiscal year, but we do
anticipate cuts in State funding for all state funded programs for the next year.
2) What is the status of all your organization's major contracts or agreements for the
coming year (employment agreements, office leases, primary grant revenue/supplier,
etc.)?
HCEOC has long term lease agreements (10+ years) with the State for use of office
facilities and no changes are anticipated on those leases: Central Office -HCEOC has ten
year lease on facilities at 47 Rainbow Drive; District offices -HCEOC has long term lease
with State on office facilities in Honokaa (Hamakua), Keauhou (Kona), and Pahala (Kau).
These facilities have been leased from the State for more than twenty-five years.
Federal Community Services Block Grant (CSBG) funding, which is the primary funding
for Community Action Agencies such as HCEOC, received funding increases in FY 1998-
99 (October- September) and this source of funding is expected to be maintained.
3) How does the proposed program fit into your organization's long range financial
plan?
HCEOC is a multi - service agency whose sole purpose is to serve the low- income
population. This agency is committed to the operation of the transportation program,
which increases the self - sufficiency capabilities and opportunities for low- income elderly,
disabled and pre - school children. Should there be drastic cuts in funding, the agency will
re- assess program priorities and continue activities that are critical to accomplishing
HCEOC's mission, which is the alleviation, elimination and prevention of poverty in the
County of Hawaii.
9
D. Monitoring:
• •
1) During the past two (2) fiscal years, what financial and /or administrative monitoring
has your organization received from any and all funding sources? Please list all
monitoring sources, contact names and phone numbers.
Monitoring Source Contact Name Telephone
State Office of Community Services Robert Hoffman 586 -8675
State Office of Community Services Ricky Oshiro 586 -8675
State Office of Community Services Dennis Doi 586 -8675
State Office of Community Services Paul Pladera 586 -8675
Department of Education Ron Yonamine 586 -3355
Department of Education Miriam Agcaoili 933 -0933
Department of Human Services Patricia Williams 586 -5734
Jennifer Gossert, CPA Jennifer Gossert 969 -3115
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?
HCEOC has as part of its Personnel Policies a section on "Agency Policy On Substance
Abuse" A copy of the Personnel Policies are given to each new employee as part of
orientation, as well as reviewed at staff workshops. Substance Abuse are also made part
of various workshops/training.
1 0
•
Stephen K Yamashtro
.Iayor
Yes No
0 0
0 0
0 0
0 C5
()L 0
0 0
QS 0
0
0 0
0 0
0 0
0 0
Prepared by:
Certified by:
•
George Yokoyama
Print Name of Executive Director
Count!) of 3athaii
DEPARTMENT OF FINANCE
25 Aupuni Street. Room 119 • Hilo, Hawaii 96720 -4252
(808)961.8234 • Fax (8081 961-8248
HAWAII COUNTY NONPROFIT GRANTS (FY 2000 -01)
FINANCIAL OUESTIONNAIRE
Please include as an attachment an explanation for all "NO" answers to questions #1 thru I I below:
I. Has the agency operated continuously for the past three (3) years?
2. Has the agency operated with a positive cash flow for the past (3) years?
3. Does your Board of Directors approve a detailed cash flow budget before the beginning of
each fiscal year?
4. Do your Board meeting minutes show that quarterly financial statements are approved?
5. Is your equity balance at least 20% of your Total Liability balance?
6. Is your Total Current Asset balance larger than your Total Current Liability balance?
7. Are bank reconciliations and accounting performed by someone other than the check signatory?
8. Are you fully insured for the agency's vehicle(s) and building(s)?
9. Is your Workers' Compensation at least 2% of payroll?
10. Are you current (not delinquent) on all payroll and payroll tax payments?
11. Is the agency free of any pending litigation, liens or judgments?
12. Within the past 12 months, has the agency applied for vendor or bank credit and was
denied credit? If yes, please explain.
As she grant applicant, I certify that the agency has satisfactorily responded to each of the above questions and explained as
needed. I hereby certify that this information is true and correct to the best of my knowledge.
Agency: Hawaii County Economic Opportunity - Phone:
Council
Tnchie Miyacaki Fi goal 0f <trz/'txz ol1 L 01/31/00
Print Name/Title
Si
Signatu
961 -2681
Harry A Takahabhi
Director
S. K. Schutte
Deputy
Date
01/31/00
Date
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Total Agency
Budget
9
FY 9300
Total Program
Budget
9
FY 99-00
Total Agency
Budget
9
FY 2000.01
Total Program
Budget
9
FY 2000-01
Grant Request Only
Projected
I
Expenditures
Title: Deputy Director /Community Svcs
Name: Manliguis, Larry
� =
FT
52,800
PT
5,280
FT
55,440
PT
5,544
Title: Assistant to Deputy Director
Name: Yee, Burna
1,41
FT
29,760
PT
13,392
FT
31,248
PT
14,082
Title: District Supervisor
p
Name: Evangelista, Mary
j;;,,ji'
it
tiil3'i,i
FT
29,650
PT
3,856
Title: District Supervisor-Kona-Hamakua
Name: Mahi, Lydia
!i';
:, i,$'
";
i ::):
FT
21,888
PT
5,471
FT
22,980
PT
5,745
PT
1,149
Title: District Supervisor - Hilo -K la
Name: Kawaihae, Florence
«
FT
28,988
PT
6,746
FT
28,332
PT
7,084
PT
1,417
Title: Office Clerk
Name: Ebanez, Judy
I
=it)!
_ w
FT
12,480
FT
12,480
Title: Record Maint. & Report Clerk
Name: Aguiar, Diana
FT
15,780
PT
9,468
FT
16,572
PT
9,943
PT
1,657
Title: Driver - Hamakua
Name: Feliciano, Ben
§&
FT
13,860
FT
13,860
FT
13,860
FT
13,860
PT
8,318
Title: Driver, Papaaloa
Name: Bugado, Barbara
FT
16,548
FT
16,548
FT
17,376
FT
17,376
PT
5,213
1i;1i'11ill' ij,l
'I!!•TOTAL' 0O61 +16N''[COIJNTIi1I »ill
i
11111014;
I ''I
':I :'
Igi,TTAI: LARIES it,:i ;i
o SA
�'r.' , �� i.,,
(td be r6flbctdd'IH!thbl6' jili
Illli'
i;lI
1;11
l
'' "E p,;'
1.
AGENCY /ORGANIZATION: HAWAII COUNTY ECONOMIC OPPORTUNITI
INSTRUCTIONS
i t
1 .
2 .
All administrative and Direct Program Salaries must be included. (Please exclude non - program positions
a) P= Indicate if whether employee Is -- F/T =Full Time Employed (3540 hours per week)
P/T= Part -TIme Employed (20 or less hours per week
b) Salaries
BUDGET TABLE 1
DETAILS OF PERSONNEL SERVICES
PROJECT NAME: TRANSPORTATION
,'
INIY ,POSITION,7iTL'Ei
11
il-g
ii
(
II
= l
t1
1
+ '
ZEMBIE
jl_ .ail
l�dnvnf �, �,�'.
++Saletyi
IG�t�B31
Totaf Agency
Budget
FY 99-00
i :y� L
Total Program
Budget
FY 99-00
MEIRI
Total Agency
Budget
FY 2003-01
_l 7 _' +17 b
Total Program
Budget
FY 2030-01
Grant Request Only
Projected
Expenditures
Item
#
sI IS ' I S
I
I;�
l,
t{ lilt
;' �
,j
I
I {i
) II +
i p
� I'� .� �
''1 m
l l r � + �:`+
0- Ill
I ,';
. 1441. t i
,61111
T1,IfS[J;
4 114 i1,+
4'14'1
,1 } p
Ith:lut
j t
lj
l t , t
I
i
i'
Title: Driver - Paauilo
Name: Duldulao, Debbie
7=--
FT
20,076
FT
20,076
FT
20,316
FT
20,316
Title: Driver-Waimea
Name: Perez, Annette
„ 1,
ll.i: t
1 tii$! l
FT
17,928
FT
17,928
FT
18,276
FT
18,276
Title: Driver - Kohala
Name: Torres, Angelino
FT
13,860
FT
13,860
FT
14556
FT
14556
Title: Driver -Nandi -lift
Name: Cacabelos, Albert
FT
17,232
FT
17,232
FT
18,096
FT
18,096
Title: Driver -Nandi -lift
Name: Wilbur, Anna
!I
FT
16,476
FT
16,476
FT
17,304
FT
17,304
Title: Driver -Kona
Name: Gaspar Joanna
i i �i
ail Ill I
FT
21780
FT
21780
FT
22,872
FT
22,872
PT
8,005
Title: Driver - Kona -Head Start
Name: Chang, Verna
FT
13,860
FT
13,860
Title: Driver - Kona -Head Start
Name: Kinsey, Charles
FT
13,660
FT
13,860
FT
14,559
FT
14,557
PT
5,095
Title: Driver- Holualoa
Name: Keohuloa, Arlene
I ' si •I•
: 'p ?';,i
$ 14
FT
20,832
FT
20,832
FT
21,876
FT
21,876
:: +ralb
1 lit=biOTAL;ROSITIOtsiltaUt:i'ti 1
I '
� h1
I' "ii
; h li P: ii
,i,T TA f j 1
ilir
I'i11,: ,'i;, l N i.�. +.11q n I + ;� Illl
L il,. 1
' II. , •( b rifled_ .1 . 'I .: 1 �
�. �
II'i'
; 1
I. III
1 11 ,•'9,+
+ i. I I
l ' ,
AGENCY/ORGANIZATION: HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL PROJECT NAME: TRANSPORTATION
INSTRUCTIONS:
2 .
b) Salaries
BUDGET TABLE 1
DETAILS OF PERSONNEL SERVICES
All administrative and Direct Program Salaries must be Included. (Please exclude non - program positions.
a) P= Indlcate if whether employee is - F/T =Full Time Employed (3-40 hours per week)
P/T =Part -Time Employed (20 or less hours per week
j_i'i_
Item
#
risaiiiia
ii ;
!I.�
_
p
;� .tE fi'
i +
, !•;
1
!!Y!
Q1211111
j�
( „,,
+
R
j
� ;
{
(S
v .
f '
F �
' I
? + t l -
'
iI,i' E:. }�
t ,
Fljr
i r,
.:* 1
I ' rt -: di. :1.L
Total Agency
Budget
FY 00
-S". �..P.k 1
Total Program
Budget
FY g900
1 k X16 le' wJ wii`'.i
Total Agency
Budget
FY 200001
.1:.aJb.1.-�.'/r:.i'.a.:t.
Total Program
Budget
FY 2000-01
4 lkil �Ir ft. 1, .ly
Grant Request Only
Projected
Expenditures
1.
Title: Driver -Nandi lift
Name: Kaiawe, Eleanor
til' F i
�
f FT
18,036
FT
18,036
FT
18,938
FT
18,936
Title: Driver -Ka'u -Puna
Name: Duguran, Donna
r
" i
f FT
15,984
FT
15,984
FT
18,788
FT
16,788
PT
10073
Title: Driver -Head Start
Name: Castro, Romeo
��
s!
FT
9,098
FT
9,096
FT
12911
FT
9552
Title: Driver -HS -Pahoa
Name: Caban, Gerico
� 1 r FT
I 'rl 16,429
FT
16,429
FT
17,245
FT
17,245
PT
2,156
Title: Driver -HS
Name: Dye, James
a^I " FT
I
ill
j1 16,548
FT
16,548
FT
13,860
FT
13,860
Title: Driver -Pahoa Nutrition
Name: Barrios, Leofredo
. $ Vi
r FT
: 13860
FT
13860
FT
14,556
FT
14,558
Title: Driver -Keaau Nutrition
Name: Sugunuma, Richard
; if
t,i jilt
FT
16,548
FT
16,548
FT
17,376
FT
17,376
Title: Driver -Handi -Lift
Name: Kualii, Leonell'
1u.'i'�I
'Inl,
FT
19,044
FT
19,044
FT
19,992
FT
19,992
Title: Driver
Name: Baptiste,
-Hilo
Franklin
E
��1! aa, t
FT
16,548
FT
16,548
FT
17,376
FT
17,378
PT
9,557
'(
� 1 / p�
a i. N:#k / l r �5r.
U +�
4w lS'1'�P+r.rf
S.
"ss
sti�1
' oU Xj 14{1
ti
•.
:1
�( [�.
jj��
Y
LLr
�� D
f „ � p P{��
-T ^�
I
I , a �((
� 1 1
Y
f�
!- l
f il
f
1l
A�
Y. 1,
AGENCY /ORGANIZATIC HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL PROJECT NAME: TRANSPORTATION
INSTRUCTIONS
2.
b) Salaries
BUDGET TABLE 1
DETAILS OF PERSONNEL SERVICES
All administrative and Direct Program Salaries must be Included. (Please exclude non - program positions.
a) P= Indicate If whether employee Is - F/r=FUII T me Employed (30.43 hours per week)
Prr= Part-Time Employed (20 or Mss hours per week
Pjl
Item
#,
ILT
{
(
I' I
ql i
,
'! l' i
,1. ?i ..
, L f
{ i ` g i
r � l 4
Ell
' l
: j ° it ':
i
- 7:4-2AL
':
j '
:
;fir
_ 1
h
k
f'
E
l
-
Prir vs, •
1�1t I
Total Agency
Budget
FY BB-OD
i�t" 19111��ti�eg
Total Program
Budget
FY 9100
f
Total Agency
Budget
FY 2 O1
iapll
Total Program
Budget
FY 200 -01
l F?if ?!i �l�! §i#..;r!
Grant Request
Projected
Expenditures
Only
1.
Title: Driver -Hilo
Name: Lincoln, Francis
,l iii
;!;¢ I�'I
IP!{ #
FT
16,548
FT
16,548
FT
17,378
FT
17,378
PT
9,557
Title: Driver - Hilo -HS
Name: Afuola, JoAnna
't, 311
FT
13,880
FT
12,474
FT
13,200
FT
11,880
PT
2640
Title: Driver -Hilo
Name: Cordero, Alfonso
I
FT
13,860
FT
13,880
FT
14850
FT
18500
PT
10,725
Title: Driver -Nandi -Lift
Name: Sextimo, Beatrice
t f
t, I f
I}ji ` -II
FT
16,478
FT
18,476
FT
18,500
FT
16,500
Title: Mechanic
Name: Freitas, Mike
'tit tll
ti
FT
22,608
FT
22,608
FT
23,738
FT
23,736
PT
5,934
Title: Fiscal Officer
Name: Miyasaki, Toshie
"
1
, 1
it :It -2::::444
FT
48000
PT
2400
FT
50,400
FT
2,520
Title: Pre -Audit Clerk
Name: Abe, Donald
j
a1i?IS' =II
FT
31,200
Pr
10,920
FT
32,760
Fr
11,466
PT
1,638
Title: Accountant 1 hi
Name: Kusano, Renee i iii
FT
25,200
P1
7,580
FT
28,480
PT
7,938
PT
1,323
Title: Office Clerk
Name: Tag ao
l l' i
!; ls`I
! €' :?:t
FT
15,380
PT
6,144
FT
18,128
FT
8,449
PT
805
j ii ii
l!�I
i n
• • �
�
dr�lt:'i .'A i , yit:�t� ith
. •is
'ii 1:iO
�i
t' I4:;;i!
, dHiµ
�t
}
!�'
`1t
5 t7P'
�
Iriji;
..'f
l I 1 '
tt,4•.�. •fi @`�H[i. +l: =.,l,:
't i
1l 1 -: -
�a4
i �
F
AGENCY/ORGANIZATION: HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL PROJECT NAME: TRANSPORTATION
INSTRUCTIONS
1
2.
b) Salaries
BUDGET TABLE 1
DETAILS OF PERSONNEL SERVICES
All administrative and Direct Program Salaries must be Included (Please exclude non - program positions
a) P= Indicate 11 whether employee Is - F/T =Full Time Employed (33-40 hours per week)
P/T =Part -Time Employed (20 or less hours per week.
ill it
Item
#
:i'
!Pill,i
i I
$dl°
I 1 `
tlfiliit
t �
I I �
i'
n'
. „i
9 t�
r
u �I
I x,1
. IL;E
t
I
'i
4 11`�llllllull{lll`t�lll�lil
41
..
a ItF''
t,
1;
; ' ! °I !,
rIEIlai9111
��:� Riiiii ' fir 9i i1L
1
IRI
_trip "t 1 'l'Ti.b
1I Ia'i ENIZ
Grant
Expenditures
ll
Request Only
Projected
Total Agency
Budget
FY 2000-01
Total Program
Budget
FY 2000-01
Total Agency
Budget
FY 99300
Total Program
Budget
FY 9900
Title: Substitute Driver
Name: Various
1 1 4�
dli
! PT
3
PT
3,008
PT
3,008
PT
3,008
PT
743
Title:
Name:
E 41
Title:
Name:
Title:
Name:
It
ill
1 ;
i ',
Title:
Name:
It f 7 ,,
41,1',
w :
i!!I6 0,
Title:
Name:
-EL=v)i
Title:
Name:
111 I ,
al:S t:
I
Title:
Name:
'1! p;
ii t
IIilI
l
Title:
Name:
•
}I A ' i i I
i !1 j illiiilffit# ;IPC SItib�li ";OU
l
! e1
1
k'
1
ail ,.'1
2
34
35
17
;
ir ,; ; „� { a II s9`; r t� ? „ t��,; ff ,I 'i
�r;rl! I iht&
'l
1 ;
}
T ,'
,llll
!
;
I1 ''f'
See attached
470,756
See Sheet attached
510,861
86,005
BUDGET TABLE 1
DETAILS OF PERSONNEL SERVICES
AGENCY/ORGANIZATION: HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL PROJECT NAME: TRANSPORTATION
INSTRUCTIONS:
1
2
All administrative and Direct Program Salaries must be Included (Please exclude non - program positions.
a) P= Indicate If whether employee Is — F/T =Full Time Employed (30-40 hours per week)
P/T= Part-Time Employed (20 or Tess hours per week.
b) Salaries
DESCRIPTION
PRECEDING FISCAL YEAR
FISCAL YEAR 2000 -01
hem
li
Employee Benefits /Payroll Taxes
Total Agency Budget
FY 99 -00
Total Program Budget
FY 99 -00
Total Agency Budget
FY 2000 -01
Total Program Budget
FY 2000 -01
Grant Request Only
Projected
Expenditures
2.
EMPLOYEE BENEFITS
(TOTAL)
65,907
71,521
10,322
Health Insurance
28,246 '
30,652
4,301
Dental Insurance
*
Other Benefits (Specify)
37,661
40,869
6,021
3.
PAYROLL TAXES (TOTAL)
96,756
96,296
13,759
FICA %
36,013
39,081
6,580
SUI (Unemployment lns.) %
16,948
18,391
3,097
Workers' Compensation %
40,264
34,992
3,437
TDI (Disability) %
3,531
3,832
645
1-- TOTt;.._ %',' , "
(to be reflected in Table 4)
See attached
sheet
162,663
See attached
sheet
167,817
24,081
AGENCY /ORGANIZATION: HCEOC
TABLE 2
EMPLOYEE BENEFITS /PAYROLL TAXES
PROJECT NAME: TRANSPORTATION
= MUST itemize as attachment(s). Applicable only to the ` Grant Request Only Projected Expenditures" column.
DESCRIPTION
PRECEDING FISCAL YEAR
FISCAL YEAR 2000 -01
Item
#
1
Expenses
Total Agency Budget
FY 99 -00
Total Program Budget
FY 99 -00
Total Agency Budget
FY 2000 -01
Total Program Budget
FY 2000 -01
Grant Request Only
projected
Expenditures
1.
PROFESSIONAL FEES (TOTAL)
Legal
Accounting/Bookkeeping
36,149
6,025
6,298
1,275
Audit Fees
27,500
5,155
4,814
1, 000
*
!
Administrative Fees %
*
Other
2.
SUPPLIES(TOTAL)
825,315
4,992
8,214
1,986
Office
Program
Consumable
3.
TELEPHONE
51,124
6,645
7,910
1,440
4.
POSTAGE & FREIGHT
7,566
385
360
50
5.
OCCUPANCY (TOTAL)
Rent
69,365
2,015
2,130
500
Utilities
76,707
4,555
4,310
1,050
Janitorial
*
Repairs and Maintenance
44,587
855
1,065
200
6.
EQUIPMENT (TOTAL)
*
Purchase
*
Rental
*
Repairs and Maintenance
24,512
1,000
1,000
250
. AGENCY /ORGANIZATION:
HCEOC
TABLE 3
DETAILS OF OTHER CURRENT EXPENSES
PROJECT NAME:
TRANSPORTATION
* = MUST itemize as attachment(s). Applicable only to the "Grant Request Only Projected Expenditure" column.
...
P spRTIRN' .i ::o- :.:.:;' < ., .; ?1WCFPMG FHSP6L Y3AR "
FISCAL YEAR 2000 -01
1t�
j ?.
7 y
, rZ< qi=i F '
• � i'' ' E ' • I. ! i
fYY/
kY i l t�yi4r ,.w- F.F. : f Total Agency Budget et
Total Program Budgdgri
; { = k FY 99.00 FY 99 -00
}:ylrXi
Total Agency Budget
FY 2000 -01
Total Pm rog n Budget
FY 2000 -01
Grant Request Only
Projected Expenditures
INSURANCE (TOTAL) t , IA; `>t;. 61,302 • •, ! , S 34,355
...
30,015
6,675
General Liability
.
Fire F1 L: }7'
t it
Auto fi, f; y.
NDOA (Board Insurance) y �y�5 H ;a ?6"x`c�•,�'.4, ?p
PRINTING `t! - 33,462 !73c; ''tar' * `, * 2,335'
+ ' ' -
2,535
455
9.
PUBLICATION & SUBSCRIPTIONS +q '. ", re, T.�tt+`yp }'
Y•�4'
10
TRAVEL(TOTAL) �•ltr r,C n
:i " kiiu";e:
I
-b.p
Air Fare�`,i. "dl
Per Diem it
'..p
,7d� &tyy4y,.
Auto Rental `1tstR'Ri 7<;�r *
11.
AUTO MILEAGE REIMBURSEMENT r`t ` ` t xi w•,:� -ar 5 >'
AUTO GASOLINE PURCHASES trx. ,� a, ., , a
�'✓+g9„¢k,fy,
,: �.
;�', �:e�"
a, gI
}, =�?; .!Y
MEMBERSHIP DUES A , a .i 1. •? i f { + "
L �+t'« ) {
1 '
;� -'.
f:: e
1,680
__-
1,690
■
395
350
STAFF TRAINING j. ( y j 4$' � � `s 29,512 I t f 1,150
, c??
•15
OTI v' n T, t �. ,
. .' 411 ...T
Vic:
.r.'. • ; �.�
Emp Phy & Test , , 4. 4,324 I .f 1,650
4114
'
Vehicle Gas & Gil. 120,436 g sr'n 86,655.}
98,300
20,766
tT• Al
Vehicle Maint & License `� � 111,448 79,581
-
I .
s .':
92,092
24,225
.. , (1,4_ I �5_'�.'
[{�'
•c
3 Lr 1.
'' " § ;• "' ' ' .,. Se e attached
TO jfi.*p {)e?•, ;'`,q � sheet 237,353
See attached
sheet
262,413
60,617
AGENCY /ORGANIZATION:
HCEOC
PROJECT NAME:
TABLE 3 (Continued)
DETAILS OF OTHER CURRENT EXPENSES (OPERATING COSTS)
TRANSPORTATION
= MUST itemize as attachment(s). Applicable only to the "Grant Request Only Projected Expenditure" column.
a • , - W
h r t )
tr f ,4 w
"' '`Y
y . T ' 1 �' Mi. '
N $ I
l
; N w fi ,�E
i
I q i
�, „ ( y 41 (1F dtj ���'S, '� i
g •.S pit
t `"` ?y�');q $ ? "�.
,r,.. s tc {- Silks
argaA
Migg &H. in
� 4 , y r . 4
" • f a x ! r l , d
f �s.u- ,.i , , .
. f'' 5 igig9A •t AR 2000 -01
Total Agency Budget
FY 99 -00
Total Program Budget
FY 99 -00
Total Agency Budget
FY 2000.01
Total Program Budget
FY 2000 -01
grant Request
()illy " , .
ble 1) TOTAL POSITION COUNT (P)
SEE ATTACHED
34
SEE ATTACHED
35
17
(Table 1) TOTAL SALARIES ($)
SHEET
470,756
SHEET
510,861
86,005
(Table 2) EMPLOYEE BENEFITS/PAYROLL TAXES
162,663
167,817
24,081
3&g
nt ' rr' "aWM r
633,419
678,678
110,086
t1li eargilha ';r t;i?;
34
35
17
AGENCY /ORGANIZATION: HCEOC
PROJECT NAME: TRANSPORTATION
TABLE4
SUMMARY OF PERSONNEL REQUIREMENTS
Personnel Requirements: Salary ($) and Number of Positions (P)
TABLE 5
SUMMARY OF EXPENSES
Total Budget Summary pf Personnel Services and Other Current Expenses
(Table 4) TOTAL PERSONNEL SERVICES
Total Agency Budget Total Program Budget Total Agency Budget Total Program Budget Grant Request Only
FY 99 -00 FY 99 -00 FY 2000 -01 FY 2000 -01
SEE ATTACHED
633,419
SEE ATTACHED
SHEET
(Table 3) TOTAL OF OTHER CURRENT EXPENSES 237 , 353
870,772
678,678 110,086
262,413 60,617
941,091 170,703
Revena��So c s
i; ;;g`i``J t Pf ff`{ FISC,4J.S yEAlt 1999 -00 `+ f
FISCA[, YEAR 2000 -01
Total Agency Amount
Total Program Amount
Amount Requested
Amount Projected
County of Hawaii
290,487
290,487
310,353
State of Hawaii
789,575
115,000
115,000
Federal Funds
4,839,553
233,867
252,572
Private Foundations*
10,000
United Way Funds
Admissions
,.; i •`
Donations
r
Fundraising
r t;; . {; +, ` fii
Pay Phone
i� iK•;;fy ?,:'r ,. iu 1 . .°lkj�R:ty<Lt=
� - � l ;:M „�R, r” � ^'.• � , � '.
Vending Machines
•
${ x; Y ll' a t:t,t{ 1
Service /Program Fees
. �i':
Third -party reimbursement(s)a�`.
f � `
Tuition
f:
Others (Please list)
Medicaid
206,918
206,918
237,820
Goodwill
24,500
24,500
25,346
Prog. Income
600,000
TOTAI- REANIO "e; ":
6,761,033
870,772
941,091
AGENCY /ORGANIZATION:
HCEOC
TABLE 6
Summary of Income
PROJECT NAME: Transportation
* - Please list funding source on a s parate sheet and indicate the amount requested.
Agency /Organization: HCEOC
Project Name: Transportation
• •
10/1/98 to 9/30/99 Actual Bgt 1st Qtr, of 10/1/99 to 12/31/99 10/12000- 9/302001 Est. Budget
Based on Previous Bgt + Projections
SALARIES & WAGES 2,807,269.94 844,992.96 3,379,97124
Salaries & Wages 2,809,000.24 844,992.96 3379971.84
Personnel 124.20
Salary Reimbursement - 1,854.50
FRINGE BENEFITS 872,216.97 23583436 23583436
Health & Dental Ins. 168,436.20 37,966.71 151866 8528
Other- Pension 7 %, life 1% 224,581.60 67,599.44 270397.7472
FICA 214,756.15 64,641.96 2585678458
SUI 101,061.72 30,419.75 121678.9862
Workers Comp 142,326.79 28,869.05 115476.2
TOI 21,054.52 6,337.45 25349.7888
1.PROFESSIONAL FEES (TOTAL) 64,252.68 16,160.66 64,642.64
Data Processing 36,148.70 9,285.66 37142.64
Audit Fees 27,44998 6,875.00 27500
Inspection Fees 654.00
2. SUPPLIES (TOTAL) 877,461.03 218,888.44 875,553.76
Office 80,000.53 7,445.83 29783.32
Program 201,338.95 58,956.39 235825.56
Consumable 23,859.81 14,186.37 56745.48
Medical 4,189.03 100.22 400.88
Food 441,237.41 123,367.52 493470 08
Janitorial 3,014.90 526.27 2105.08
Furniture & Fixtures 52,146.19
Const. Material & Supp. 71,674.21 14,305.84 57223.36
3. TELEPHONE 51,124.24 12,944.64 51,778.56
4. POSTAGE & FREIGHT 7,566.32 1,136.33 4,545.32
5. OCCUPANCY (TOTAL) 190,660.00 35,972.59 143,890 36
Rent 69,365.44 9,450.67 37802 68
Utilities 76,707.38 17,724.11 70896.44
Janitorial
Repairs and Maintenance 44,587.18 8,797.81 35191 24
6. EQUIPMENT (TOTAL) 327,888.12 23,201.33 92,805.32
Purchase 189,579.07 3,398.90 13595.6
Repair & Maint 24,511.86 2,258.23 9032.92
Rental & Lease 2,348.93 695.84 2783.36
Vehicle Maint. & License 111,448.26 16,848 36 67393.44
7. INSURANCE (TOTAL) 61,302.20 3,496.00 13984
General Liability
Fire
Auto
NDOA (Broad Insurance)
8. PRINTING 33,462.37 6,017.96 24,071.84
9 SUBSCRIPTIONS & DUES 5,746.00 759.00 3,036.00
10. TRAVEL (TOTAL) 393,313.34 8,056.31 32,225.24
Air Fare
Per Diem
Auto Rental
11. AUTO MILEAGE REIMBURSEMENT 27,811.15 9,954.28 39,817.12
Staff 26,260.06 9,643.33 38573.32
Board 185.70
Policy Council 1,365.39 310.95 1243.8
12. AUTO GASOLINE PURCHASES 120,436.14 32,323.48 129,293.92
13. MEMBERSHIP DUES
14. STAFF TRAINING
15.OTHER 1,253,350.14 221,84954 887,398.16
Emp. Physical, Lie. & Testing 4,324.35 1,314.37 5257.48
Rehabilitation Loan 124,941.42 19,601.00 78404
Consultants and Contract 99,201.58 3,911.22 15644.88
Services for Clients 51,635.22 13,854.75 55419
Babysitbng 445.50 232 50 930
Excursion 794.82 148.00 592
Material Transportation 1,896.15 7584.6
Interest Expense 924.21 7.12 28.48
Board Activities 1,464.55 1,446.03 5784.12
Policy Council Activities 1,587.93 286 94 1147.76
Workshop &Training 29,511.79 6,290.11 2516044
Other Costs 16,200.17 201.31 805.24
Advertising 4,085.92 1,452.74 5810.96
In kind Volunteers 193,243.05 34,272.81 137091.24
In kind Bus Service 163,510.80 0
In Idnd Space Cost 561,478.83 136,934.49 547737.96
Construction
Recordation Fee
Inrhated Projects
TOTAL EXPENSES 7,093,860.64 1,668,091.88 5,964,864.44
NAME
Degree
&
Field of Study
Admin.
Staff
Staff of
Grant
Program
Other
Staff
Full
Time
Part
Time
Position Title
Lydia Mahi
HS - ECE
X
X
Dist.Sup -Kona
Florence Kawaihae
HS
X
X
Dist.Sup -Hilo
Diana Aguiar
HS
X
X
Rec'd Maint. & Rpt Clk
Debra Taggaoa
HS
X
X
Office Clerk
Ben Feliciano
HS - CDL
X
X
Driver - Hamakua
Barbara Bugado
HS - CDL
X
X
Driver - Hamakua
Joanna Gaspar
HS - CDL
X
X
Driver -Kona
Charles Kinsey
HS - CDL
X
X
Driver -Kona
Donna Dugaran
HS - CDL
X
X
Driver -Ka'u /Puna
Gerico Caban
HS - CDL
X
X
Driver Puna
Franklin Baptiste
HS - CDL
X
X
Driver -Hilo
Francis Lincoln
HS - CDL
X
X
Driver -Hilo
Joanna Afuola
HS - CDL
X
X
Driver -Hilo
Alfonso Cordero
HS - CDL
X
X
Driver -Hilo
Mike Freitas
HS- Mechanic License
X
X
Mechanic
Donald Abe
Business College
X
X
X
Pre -Audit Clerk
Renee Kusano
Notary Public
X
X
X
Accountant
• •
COUNTY OF HAWAII
HUMAN SERVICES NON - PROFIT GRANTS (FY 2000 -2001)
Staff Information Sheet
- .
JENNIFER L. GOSSERT
CERTIFIED PUBLIC ACCOUNTANT
• An Accounting Corporation
.
•
•
•
•
•
•
• •
HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL
HILO, HAWAII
Financial Statements and Supplementary Data
And Comments on Internal Control and Compliance
Year ended September 30, 1998
(With Independent Auditor's Reports)
•
Financial Statements:
HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL
Year ended September 30, 1998
Supplementary Data:
Schedule of Expenditures of Federal Awards
Schedule of Findings and Questioned Costs
Table of Contents
0
• Pages
Independent Auditor's Report — Unqualified Opinion on Financial
Statements and Supplementary Schedule of Expenditures of
Federal Awards 1
Statements of Financial Position 2
Statements of Activities 3
Statements of Functional Expenses 4
Statement of Cash Flows 5
Notes to Financial Statements 6
Report on Compliance and on Internal Control over Financial
Reporting Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards
Report on Compliance with Requirements Applicable to Each
Major Program and on Internal Control over Compliance in
Accordance with OMB Circular A -133
9
10
11
12
• •JENNIFER L. GOSS.
CERTIFIED PUBLIC ACCOUNTANT
An Accounting Corporation
•
•
688 Kinoole Street, Suite 201 • Hilo, Hawaii 96720 • Phone (808) 969.3115 Fax (808) 969-7463
UNQUALIFIED OPINION ON FINANCIAL STATEMENTS AND SUPPLEMENTARY SCHEDULE OF
EXPENDITURES OF FEDERAL AWARDS — NOT - FOR - PROFIT ORGANIZATION
To the Board of Directors
Hawaii County Economic Opportunity Council:
Independent Auditor's Report
I have audited the accompanying statement of financial position of Hawaii County Economic Opportunity
Council as of September 30, 1998, and the related statements of activities, functional expenses, and cash
flows for the year then ended. These financial statements are the responsibility of Hawaii County
Economic Opportunity Council's management. My responsibility is to express an opinion on these
financial statements based on my audit. Information for the year ended September 30, 1997, is presented
for comparative purposes only and was extracted from the financial statements for that year, on which I
expressed an unqualified opinion in my report dated August 15, 1998.
I conducted my audit in accordance with generally accepted auditing standards and the standards
applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller
General of the United States. Those standards require that I plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material misstatement. An audit
includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements. An audit also includes assessing the accounting principles used and the significant estimates
made by management, as well as evaluating the overall financial statement presentation. I believe that
my audit provides a reasonable basis for my opinion.
In my opinion, the financial statements referred to above present fairly, in all material respects, the
• financial position of Hawaii County Economic Opportunity Council as of September 30, 1998, and the
changes in its net assets and its cash flows for the year then ended in conformity with generally accepted
accounting principles.
In accordance with Government Auditing Standards, I have also issued my report dated August 13, 1999
on my consideration of Hawaii County Economic Opportunity Council's internal control over financial
reporting and on my tests of its compliance with certain provisions of laws, regulations, contracts, and
grants.
My audit was performed for the purpose of forming an opinion on the basic financial statements of Hawaii
County Economic Opportunity Council taken as a whole. The accompanying schedule of expenditures of
federal awards is presented for purposes of additional analysis as required by the U.S. Office of
Management and Budget Circular A -133, Audits of States, Local Governments, and Non - Profit
Organizations, and is not a required part of the basic financial statements. Such information has been
subjected to the auditing procedures applied in the audit of the basic financial statements and, in my
opinion, is fairly stated, in all material respects, in relation to the basic financial statements taken as a
whole.
August 13, 1999
•
Assets
HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL
Statements of Financial Position
September 30, 1998 and 1997
1998 1997
Current assets:
Cash $ 101,413 $ 172,173
Grant receivables from
governmental agencies 256,256 240,299
Other receivables 56,150 60,361
Prepaid expenses 54,445 112,722
Total current assets
Current liabilities:
Accounts payable
Accrued liabilities
Due to grantors
Notes payable to banks
Deferred revenue
Total current liabilities
•
Net assets
Unrestricted
Total Liabilities and Net Assets
See accompanying notes to financial statements.
2
468,264 585,555
Property and Equipment:
Vehicles 899,637 370,345
Furniture and Equipment 452,138 944,765
• Building 77,800 77,800
Leasehold improvements 2,532,836 2,532,836
Land 35,000 35,000
3,997,411 3,960,746
Accumulated depreciation (938,259) (1,396,999)
Total property and equipment 3,059,152 2,563,747
Security deposits 17,796 17,696
Total Assets 3,545,212 3,166,998
•
Liabilities and Net Assets
183,373
205,082
27,630
15,543
61,517
493,145
130,869
240,351
27,630
27,523
214,948
641,321
3,052,067 3,025,677
$ 3,545,212 $ 3,666,998
•
•
•
•
Public Support and Revenues:
Revenues:
Program income
Medicaid/ Medicare
Interest income
Other income
Gain on sale of assets
Total revenues
Total public support and revenue
See accompanying notes to financial statements.
• •
HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL
Statements of Activities
Year ended September 30, 1998
with comparative totals for the year ended September 30, 1997
1998 1997
Public support:
Federal grants $ 3,112,207 $ 2,536,716
State grants 954,324 1,132,088
County grants 306,479 330,730
Foundation 12,340 23,248
In -kind contributions 553,607 357,994
Total public support 4,938,957 4,380,776
539,226
250,152
3,853
45,250
4,926
843,407
614,467
137,540
3,622
43,063
10,900
809,592
5,782,364 5,190,368
Expenses:
Program services 4,995,612 4,637,382
Supporting services 760,362 699,921
Total Expenses 5,755,974 5,337,303
Change in net assets 26,390 (146,935)
Net assets, beginning of year 3,025,677 3,172,612
• Net assets, end of year $ 3,052,067 $ 3,025,677
3
Salaries and wages
Fringe benefits
Payroll taxes
Materials and supplies
Contractual services
In -kind expenses
Vehicle expenses
Travel
Conference and meetings
Telephone
Equipment rental
and maintenance
Insurance
Occupancy
Printing and
publications
Postage
Other
Interest expense
Rehabiliation loans
Total expenses
before depreciation 4,783,263 760,362
Depreciation expense
HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL
Statements of Functional Expenses
Year ended September 30, 1998
with comparative totals for the year ended September 30, 1997
Program
Services
$ 1,968,876
355,842
329,932
620,936
97,731
553,607
249,714
35,253
29,420
32,853
15,471
56,835
204,816
31,897
5,644
72,533
2,582
119,321
212,349
Total expenses $ 4,995,612 $ 760,362 $
See accompanying notes to financial statements.
• •
$ 513,872 $
94,591
87,704
12,739
4
Supporting
Services
3,918
8,734
6,315
25,017
3,545
1,412
2,515
1998
2,482,748
450,433
417,636
633,675
97,731
553,607
249,714
39,171
29,420
41,587
15,471
63,150
229,833
35,442
7,056
75,048
2,582
119,321
Total
1997
$ 2,314,591
419,746
456,476
648,421
82,208
357,994
254,954
31,658
16,836
38,057
9,449
85,699
156,375
27,049
6,633
108,791
2,833
84,056
5,543,625 5,101,826
212,349 235,477
5,755,974 $ 5,337,303
•
•
•
• •
HAWAII ECONOMIC OPPORTUNITY COUNCIL
Statement of Cash Flows
Year ended September 30, 1998
Cash flows from operating activities:
Increase in net assets $ 26,390
Adjustments to reconcile change in net assets to
net cash provided by operating activities:
Depreciation 212,349
Recognized gain (4,926)
Increase in receivables (11,746)
Decrease in prepaids and deposits 58,277
Increase in accounts payable and accrued liabilities 17,238
Increase in deferred revenue (153,431)
Net cash provided by operating activities 144,151
• Cash flows from financing activities:
Bank loan proceeds 15,005
Loan repayments (27,071)
Net cash used by financing activities: (12,066)
Cash flows from investing activities:
Purchases of property and equipment (209,595)
Cash proceeds on sale of assets 6,750
• Net cash used by investing activities (202,845)
Net decrease in cash (70,760)
Cash at beginning of year 172,173
Cash at end of year $ 101,413
Supplemental Disclosure of Cash Flow Information
There were no noncash financing or investing activities for the year
ended September 30, 1998.
See accompanying notes to financial statements.
5
(1)
Organization and Summary of Significant Accounting Policies
Organization
The Hawaii County Economic Opportunity Council (HCEOC) was incorporated in the State of
Hawaii on May 27, 1965. HCEOC is a Community Action Agency that provides services for low -
income, elderly and handicapped individuals in Hawaii County. The operations of HCEOC are
funded primarily through grants and contracts from federal, state and county governmental
agencies. These grants and contracts comprise approximately 80 percent of HCEOC's total
support and revenue.
Financial Statement Presentation
The accompanying financial statements of HCEOC are presented in accordance with the
standards of accounting and financial reporting prescribed for not - for - profit organizations. In
accordance with these standards, the accounting policies applicable to not- for - profit organizations
are used by HCEOC. HCEOC reports its financial position and activities according to three
classes of net assets: unrestricted, temporarily restricted, and permanently restricted net assets.
All grants, and other support received during the year with performance restrictions imposed by
the donors are recognized as revenue in the period received when performance requirements are
satisfied. As of September 30, 1998, none of the net assets of HCEOC are subject to donors
imposed passage of time restrictions and are therefore classified as unrestricted net assets.
Property and Equipment
Land and building consists of property contributed to HCEOC. The property has been recorded at
fair value based on the assessed value for real property tax purpose. Subsequent improvements
to the building that prolong its useful life have been added to the basis at cost.
Leasehold improvements include the cost of the human service complex that serves as the
HCEOC main facility. (see note 4). Vehicles and equipment are stated at cost at the date of
acquisition or at fair market value at the time of donation. Major renewals and betterments are
included in the equipment fund while repairs and maintenance which do not improve or extend the
lives of assets are charged to expense.
Depreciation on all property and equipment is calculated by on the straight -line basis over the
estimated useful lives of the respective assets.
Deferred Grant Revenue
The HCEOC received cash payments in advance of incurred' expenses for certain programs
funded by governmental sources. These advance payments are reflected as deferred revenue in
the accompanying financial statements
Contributions
• •
HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL
Notes to Financial Statements
September 30, 1998
In accordance with SFAS No. 116, contributions received are recorded as unrestricted,
temporarily restricted, or permanently restricted support, depending on the existence and/ or
6
•
HAP COUNTY ECONOMIC OPPORTUNITIPUNCIL
Notes to Financial Statements, Continued
nature of any donor restrictions. As of September 30, 1998, HCEOC had no donor imposed
restricted or temporarily restricted contributions.
Income Taxes
HCEOC is classified as a tax - exempt organization under Section 501 (c)(3) of the Internal
Revenue Code and is exempt from Federal and State income taxes.
Contributed Services
Contributed services do not meet the criteria set forth in SFAS No. 116 for recognition in the
financial statements and, therefore have not been recorded. However, a number of volunteers
have donated their time to the Head Start program and an estimate of the value of these donated
hours are reported to the Department of Human Services and are included in HCEOC's 20%
matching fund requirement for federal Head Start funds.
Comparative Financial Information
The information shown for 1997 in the accompanying financial statements is included to provide a
basis for comparison with 1998 and represents summarized totals only. Several line items for
1997 reflect reclassification for consistency in presentation.
Estimates
The preparation of financial statements in conformity with generally accepted accounting
principles requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of
the financial statements and the reported amounts of revenue and expenses during the reporting
period. Actual results could differ from those estimates.
(2) Notes Payable to Banks
HCEOC has an unsecured promissory note with the Bank of Hawaii for working capital purposes.
Interest is computed at 1.5 percent over the bank's base rate. At September 30, 1998, HCEOC
had an outstanding balance of $11,353 under this note, a variable interest rate of 9.75 %, with
minimum monthly payments in the amount of $860 per month. The entire loan balance is
classified as current.
HCEOC has an outstanding note payable to Central Pacific Bank. This note has a principal
balance of $4,190 at September 30, 1998 and is secured by a 1994 Ford Aerostar Van. The note
bears an annual interest rate of 12,5% and requires minimum payments of $374 per month. The
maturity date for this note is October 1, 1999. The balance of these two loans are classified as
current.
(3) Pension Plan
HCEOC has a non - contributory defined contribution pension plan covering most of the full time
personnel. Employee eligibility to participate is based on age and length of service requirements.
The annual contribution to the plan is based on 7 percent of employee compensation. Pension
expense was $146,695 for the year ended September 30, 1998.
7
r
•
(4) Lease Obligations
HCEOC entered into a 55 year lease commitment with the Department of Land and Natural
Resources beginning June 24, 1994 for a portion of a parcel of land situated at Piihonua, South
Hilo, Hawaii, designated by Tax Map Key No. 2 -3 -32:1. The human services complex, was
constructed on this parcel in fiscal years 1995 and 1996 using State of Hawaii, Capital
Improvement Project funding passed through to HCEOC. The lease calls for an annual rental
fee of $8,348 through June 23, 2014 at which time the fee will be renegotiated. HCEOC records
the leasehold facility on its books and depreciates the facility over the useful life of the building.
HCEOC has two agricultural lease commitments with the Department of Land and Natural
Resources. A direct lease of unencumbered State land, identified as TMK 2 -5 -06:1 is comprised
of approximately 59.143 acres. The lease expires in 2001 with a token lease payment of $1 over
the life of the lease. The second direct lease is comprised of approximately 400 acres, identified
as TMK (3) 2- 4 -8 -22. The lease term is for fifty -five years and expires in 2039. The fair market
value of these leases are not readily determinable.
HCEOC also rents space on a month to month basis at various sites county wide for use as
offices and program work centers. The monthly minimum lease obligations for these facilities is $
1,787,
(5) Donated Facilities
HA91 COUNTY ECONOMIC OPPORTUNITIPUNCIL
Notes to Financial Statements, Continued
HCEOC used administrative offices and classroom facilities free of charge at several locations.
The use of such facilities is recorded on the financial statements based on the estimated annual
rental value of such facilities. The annual rent value for the twelve months ended September 30,
1998 is $553,607.
8
i
• '
Department of Health and Human Services
Direct Programs:
Head Start 93.600 09CH7023 $ 1,944,138
Urban & Rural Economic Development 93.570 90EE0246/01 92,429
Urban & Rural Economic Development 93.570 90EE0279/01 234,291
Passed through State of Hawaii:
Office of Community Services:
Community Services Block Grant 93.569 OCS -POS- 98 -53 510,137
Department of Human Services:
Low Income Home Energy
• Assistance Program N/A HS- 98- LIHEAP -6435 14,251
•
HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL
Schedule of Expenditure of Federal Awards
For the Year Ended September 30, 1998
Federal
Federal Grantor / Pass - through Grantor / Program Title CFDA Grantors
Number Number
Department of Agriculture
Passed through State of Hawaii:
Department of Education:
National School Lunch Program
Department of Energy
Passed through State of Hawaii:
Office of Community Services:
Weatherization Assistance Program
For Low Income Homeowners
Passed through County of Hawaii
Office of Housing & Community Development:
Housing Preservation Grant
for Low Income Persons 81.042 98024 128,984
HOME Rehabilitation Loan Program 81.042 99024 117
Passed through State of Hawaii
Department of Transportation:
Federal Transportation Admin. Grant
• •
Total expenditures of federal funds $ 3,112,207
9
10.555
Expenditures
2101 -6 136,696
81.042 OCS -POS -97-49 5,910
81.042 OCS- POS -98 -59 3,499
HI -16 -0022 41,755
1
A. Summary of Audit Results
• •
HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL
Schedule of Finding and Questioned Costs
For the Year Ended September 30, 1998
1. The auditor's report, issued August 13, 1999, expresses an unqualified opinion on the
financial statement of Hawaii County Economic Opportunity Council for the year ended
September 30, 1998.
2. No material weaknesses were identified during the audit of the financial statements.
3. No instances of noncompliance material to the financial statements of Hawaii County
Economic Opportunity Council were disclosed during the audit.
4. No material weaknesses were identified during the audit of the major financial award
programs.
5. The auditor's report on compliance for the major federal award programs for Hawaii
County Economic Opportunity Council expresses an unqualified opinion.
6. There were no audit findings relative to the major federal award programs for Hawaii
County Economic Opportunity Council.
7. The two programs tested as major programs are as follows:
(1) the Head Start Program, CFDA No. 93.600, a direct contract with the U.S.
Department of Health and Human Services; and
(2) the Urban and Rural Economic Development Department of Health and Human
Services Grants, CFDA No. 93.570.
8. The threshold for distinguishing Type A and B programs was $300,000. HCEOC has
three type A programs. Under the risk based approach two programs were selected as
high risk. There were no type B programs identified as high risk for inclusion as a major
program.
9. Hawaii County Economic Opportunity Council was determined to be a low -risk auditee.
B. Findings — Financial Statements Audit
NONE
C. Findings and Questioned Costs — Major Federal Award Programs Audit
NONE
1 0
•ENNIFER L. Gosst
CERTIFIED PUBLIC ACCOUNTANT
688 Kinoole Street, Suite 201 • Hilo, Hawaii 96720 • Phone (808) 969-3115 Fax (808) 969-7463
REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS
To the Board of Directors
Hawaii County Economic Opportunity Council:
I have audited the financial statements of Hawaii County Economic Opportunity Council as of and
for the year ended September 30, 1998, and have issued my report thereon dated August 13,
1999. I conducted my audit in accordance with generally accepted auditing standards and the
standards applicable to financial audits contained in Government Auditing Standards, issued by
the Comptroller General of the United States.
Compliance
An Accounting Corporation
As part of obtaining reasonable assurance about whether Hawaii County Economic Opportunity
Council's financial statements are free of material misstatement, I performed tests of its
compliance with certain provisions of laws, regulations, contracts, and grants, noncompliance with
which could have a direct and material effect on the determination of financial statement amounts.
However, providing an opinion on compliance with those provisions was not an objective of my
audit, and accordingly, I do not express such an opinion. The results of my tests disclosed no
instances of noncompliance that are required to be reported under Government Auditing
Standards.
Internal Control Over Financial Reporting
In planning and performing my audit, I considered Hawaii County Economic Opportunity Council's
internal control over financial reporting in order to determine my auditing procedures for the
purpose of expressing my opinion on the financial statements and not to provide assurance on
the internal control over financial reporting. My consideration of the internal control over financial
reporting would not necessarily disclose all matters in the internal control over financial reporting
that might be material weaknesses. A material weakness is a condition in which the design or
operation of one or more of the internal control components does not reduce to a relatively low
level the risk that misstatements in amounts that would be material in relation to the financial
statements being audited may occur and not be detected within a timely period by employees in
the normal course of performing their assigned functions. I noted no matters involving the internal
control over financial reporting and its operation that I consider to be material weaknesses.
This report is intended for the information of the audit committee, management, and federal
awarding agencies and pass- through entities. However, this report is a matter of public record
and its distribution is not limited.
August 13, 1999
11
• "'JENNIFER L. Gossripc
CERTIFIED PUBLIC ACCOUNTANT
An Accounting Corporation
To the Board of Directors
• Hawaii County Economic Opportunity Council:
I have audited the compliance of Hawaii County Economic Opportunity Council with the types of
compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133
Compliance Supplement that are applicable to each of its major federal programs for the year ended
September 30, 1998. Hawaii County Economic Opportunity Council's major federal programs are
identified in the summary of auditor's results section of the accompanying schedule of findings and
questioned costs. Compliance with the requirements of laws, regulations, contracts, and grants
applicable to each of its major federal programs is the responsibility of Hawaii County Economic
Opportunity Council's management. My responsibility is to express an opinion on Hawaii County
• Economic Opportunity Council's compliance based on my audit.
I conducted my audit of compliance in accordance with general accepted auditing standards; the
standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States; and OMB Circular A -133, Audits of States, Local Governments,
and Non - Profit Organizations. Those standards and OMB Circular A -133 require that I plan and perform
the audit to obtain reasonable assurance about whether noncompliance with the types of compliance
requirements referred to above that could have a direct and material effect on a major federal program
occurred. An audit includes examining, on a test basis, evidence about Hawaii County Economic
Opportunity Council's compliance with those requirements and performing such other procedures, as I
considered necessary in the circumstances. I believe that my audit provides a reasonable basis for my
opinion. My audit does not provide a legal determination of Hawaii County Economic Opportunity
• Council's compliance with those requirements.
688 Kinoole Street, Suite 201 • Hilo, Hawaii 96720 • Phone (808) 969-3115 Fax (808) 969 -7463
REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM
ANDON INTERNAL CONTROL OVER COMPLIANCE IN ACCORANCE WITH OMB CIRCULAR A -133
Compliance
In my opinion, Hawaii County Economic Opportunity Council complied, in all material respects, with the
requirements referred to above that are applicable to each of its major federal programs for the year
ended September 30, 1998
Internal Control Over Compliance
The management of Hawaii County Economic Opportunity Council is responsible for establishing and
maintaining effective internal control over compliance with the requirements of laws, regulations,
contracts, and grants applicable to federal programs In planning and performing my audit, I considered
Hawaii County Economic Opportunity Council's internal control over compliance with requirements that
✓ could have a direct and material effect on a major federal program in order to determine my auditing
procedures for the purpose of expressing our opinion on compliance and to test and report on the internal
control over compliance in accordance with OMB Circular A -133.
My consideration of the internal control over compliance would not necessarily disclose all matters in the
internal control that might be material weaknesses. A material weakness is a condition in which the
design or operation of one or more of the internal control components does not reduce to a relatively low
level the risk that noncompliance with applicable requirements of laws, regulations, contracts, and grants
that would be material in relation to a major federal program being audited may occur and not be detected
12
• •
REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND
ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A -133
(Continued)
within a timely period by employees in the normal course of performing their assigned functions. I noted
no matters involving the internal control over compliance and its operation I consider to be material
weaknesses.
This report is intended for the information of the audit committee, management, and federal awarding
agencies and pass- through entities. However, this report is a matter of public record and its distribution is
not limited.
�� �----°
August 13, 1999
13
August 16, 1999
Hawaii County Economic Opportunity
Council
47 Rainbow Drive
Hilo, HI 96720
Dear Sir:
Enclosed is the organization's 1997 Exempt Organization
return. The return should be signed, dated, and mailed.
Specific filing instructions are as follows.
FORM 990 RETURN:
Please sign and mail as soon as possible.
Mail to - Internal Revenue Service Center
Ogden, UT 84201 -0027
A copy of the return is enclosed for your files. I suggest
that you retain this copy indefinitely.
Very truly yours,
Jennifer L. Gossert, CPA, Aac
O
August 16, 1999
Hawaii County Economic Opportunity
Council
47 Rainbow Drive
Hilo, HI 96720
Dear Sir:
,
r
Enclosed are the original and one copy of the 1997 Exempt
Organization return, as follows...
1997 FORM 990
Each original should be dated, signed and filed in accordance
with the filing instructions. The copy should be retained
for your files.
very truly yours,
Jennifer L. Gossert, CPA, Aac
•
700061
10 -01 -97
Filing Instructions
•
•
Prepared for:
HAWAII COUNTY ECONOMIC OPPORTUNITY
COUNCIL
47 RAINBOW DRIVE
HILO, HI 96720
•
Prepared by:
JENNIFER L. GOSSERT, CPA, AAC
688 KINOOLE ST., STE. 201
HILO, HI 96720
1997 FORM 990
Please sign and mail as soon as possible.
Mail to - Internal Revenue Service Center
Ogden, UT 84201 -0027
Form 2758
(Rev. June 1998)
Department of the Treasury
Internal Revenue Service
Please
Type
or
Print
Name
I pplication for Extension of Time'To File
Certain Excise, Income, Information, and Other Returns
► File a separate application for each return.
Please type or
print. File the HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL
original and one Number, street, and room or suite no. (or P.O. box ho. if mad is not delivered to street address)
copy by the due
dategps filing
your um. See 47 RAINBOW DRIVE
instaktions. City, town or post office, state, and ZIP code For a foreign address, see instructions.
HILO, HI 96720
Number, street, and room or suite no. (or P.O. box no if mail is not delivered to street address)
688 Kinoole St., Ste. 201
City, town, or post office, state, and ZIP code. For a foreign address, see instructions.
Hilo, HI 96720
11 _
OMB No. 1545-0148
By
Director Date
Employer Identification number
99- 0113845
Note_ Corporate income tax retum filers must use Form 7004 to request an extension of time to file. Partnerships, REMICs, and trusts
must use Form 8736 to request an extension of time to file Form 1065, 1066, or 1041.
1 I request an extension of time until AUGUST 15 , 1999 to fife (check only one):
l i Form 706 -GS(D) ❑ Form 990 -T (sec. 401(a) or 408(a) trust) ❑ Form 1120 -ND (sec. 4951 taxes) ❑ Form 8612
Form 706 -GS(T) ❑ Form 990 -T (trust other than above) ❑ Form 3520 -A ❑ Form 8613
Form 990 or 990 -EZ ❑ Form 1041 (estate) (see instructions) ❑ Form 4720 ❑ Forrn 8725
Form 990 -BL ❑ Form 1041 -A ❑ Form 5227 ❑ Form 8804
0 i❑ Form 990-PF ❑ Form 1042 ❑ Form 6069 ❑ Forrn 8831
I-If the organization does not have an office or place of business in the United States, check this box ■ ❑
It
7113; For calendar year or other tax year beginning 0 `C o(xsr l , q1 and ending 5 WAN..
. u0 AN..
' 6 If this tax year is for less than 12 months, check reason: ❑ Initial return ❑ Final return ❑ Change in accounting period
3 Has an extension of time to file been previously granted for this tax year? ® Yes ❑ No
4 State in detail why you need the extension THE NECESSARY INFORMATION NEEDED TO COMPLETE A
RATE RETURN IS STILL UNAVAILABLE. WE ARE AWAITING
glPIcE r•" OFiTHE ANNUAL AUDIT.
.Sa If this form is for Form 799r�'1(D), 706- GS(T), 990 -BL, 990 -PF, 990 -T, 1041 (estate), 1042, 1120 -ND, 4720, 6069, 8612,
W. � , 875L88F�183
s.. ter the tentative tax, less any nonrefundable credits. See instructions. $ 0
AMA f i or 9 0 - PF, 990 - 1041 (estate), 1042, or 8804, enter any refundable credits and
te�frade. Include any prior year overpayment allowed as a credit $
- di f
e.d�. SL line 5b from line 5a. Include your payment with this form, or deposit with FTD
COUP • •.- : nstruotions $ 0
Signature and Verification
Under penalties of penury, I declare that I have examined this form. including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
correct, and complete; and that I am authonzed to prepare this form
Signature ' \y ?- Title ► Jennifer L. Gossert, CPA Date► - 5/12/99
FILE ORIGINAL AND ONE COPY. The IRS will show below whether or not your application is approved and will return the copy.
N to Applicant — To Be Completed by the IRS
We HAVE approved your application. Please attach this form to your return.
❑ We HAVE NOT approved your application. However, we have granted a 10 -day grade period from the later of the date shown
below or the due date of your return (including any prior extensions). This grade period is considered to be a valid extension of
time for elections otherwise required to be made on a timely return. Please attach this form to your return.
❑ We HAVE NOT approved your application. After considering the reasons stated in item 4, we cannot grant your request for an
extension of time to file. We are not granting the 10 -day grace period.
❑ We cannot consider your application because it was filed after the due date of the return for which an extension was requested.
❑ Other:
If you want a copy of this form to be returned to an address other than that shown above, please enter the address to which the copy should be sent.
Name
Jennifer L. Gossert, CPA
For Paperwork Reduction Act Notice, see back of form. Form 2758 (Rev. 6.98)
ISA
STF FED4663F
k
R 't 01.-0, c':'
Forft;
(Rev. May 1995)
Department of the Treasury
internal Revenue Service \
Name
Please type or
print. File the
onginal and one
copy by the due
date for filing
your return. See
instructions on
back.
11 you wan
Please
Type
or
Print
Alkation for Extension of Tim. File
Certain Excise, Income, Information, and Other Returns
► File a separate application for each return.
Hawaii County Economic Opportunity Council
Number, street, and room or suite no. for P.O. box no. if mail is not delivered to street address)
47 Rainbow Drive
City, town or post office, state. and ZIP code. For a foreign address, see instructions.
Hilo, HI 96720
Note: Corporate income tax return filers must use Form 7004 to request an extension of time to file. Partnerships, REMICs, and
trusts must use Form 8736 to request an extension of time to file Form 1065, 1066, or 1041.
1 I request an extension of time until 1Y 15, 19 99 to file (check only one):
Q Form 706 -GS(D) ❑ Forrn - 1(a) or 4 08(a) trust) ❑ Form 1120 -ND (4951 taxes) ❑ Forrn 8612
❑ Form 706 -GS(f) ❑ Form 990 -T (trust other than above) ❑ Form 3520 -A ❑ Form 8613
DI Form 990 or 990 -EZ ❑ Form 1041 (estate) (see Instructions) ❑ Form 4720 ❑ Forrn 8725
❑ Form 990 -BL ❑ Form 1041 -A ❑ Form 5227 ❑ Form 8804
❑ Form. 990 -PE ❑ Form 1042 ❑ Form 6069 ❑ Forrn 8831
If the organization does not have an office or place of business in the Untied States, check this box ►- ❑
2a For calendar year 19 , or other tax year beginning October 1, 1997 and ending September 30, 1998
b If this tax year is for less than 12 months, check reason: ❑ Initial return ❑ Final return ❑ Change in accounting period
3 Has an extension of time to file been previously granted for this tax year? ❑ Yes No
4 State in detail why you need the extension Pending cott>plet of the annual audit
5a If this form is for Form 706- GS(D), 706- GSM, 990 -BL, 990 -PF, 990 -T, 1041 (estate), 1042, 1120 -ND, 4720,
6069, 8612, 8613, 8725, 8804, or 8831, enter the tentative tax, less any nonrefundable credits. See instructions fil�
b If this form is for Form 990 -PF, 990 -T, 1041 (estate), 1042, or 8804, enter any refundable creditsrancl
estimated tax payments made. Include any prior year overpayment allowed as a credit . . . I/7 $
c Balance due. Subtract line 5b from line 5a. Include your payment with this form, or d : -- jI h
couoon if required. See instructions . $
Signature and Verification
Under penalties of penury, I declare that I have examined this form, Including accompanying schedules and statements, and to the best of my knowledge and belief,
It is true, correct, and complete: and that I am authonied to prepare this form.
Signature �— Titte ► Date • tZ t(k
FILE 0RI AL AND ONE COPY. The IRS will show below whether or not your application is approved and will return the copy.
Noti to Applicant —To Be Completed by the IRS
We HAVE approved your application. Please attach this form to your return.
❑ We HAVE NOT approved your application. However, we have granted a 10 -day grace period from the later of the date
shown below or the due date of your return (including any prior extensions). This grace period is considered to be a valid
extension of time for elections otherwise required to be made on a timely return. Please attach this form to your return.
❑ We HAVE NOT approved your application. After considering the reasons stated in item 4, we cannot grant your request for
an extension of time to file. We are not granting the 10 -day grace period.
❑ We cannot consider your application because it was filed after the due date of the return for which an extension was
requested.
❑ Other:..._........_._._.._.
Director
By
Number, street. and room or suite no. (or P O. box no. if marl Is not delivered to street address)
688 Kinoole St., Ste. 201
City. town or post office, state. and ZIP code For a foreign address, see instructions.
Hilo, HI 96720
For Paperwork Reduction Act Notice, see back of form. 289 Ca: No. 119768
OMB No. 1545 -0148
1
Employer Identification number
99 ;0113845
Date
a copy al this form to be returned to an address other than that shown above. please enter the address to which the copy should be sent.
Name
Jennifer L. Gossert, CPA, An Accounting Corporation
Form 2758 (Rev. 5 -95) '
Please
use IRS
label or
pnnt or
type.
Specific
Instruc-
tions
C Name of organization
HAWAII COUNTY ECONOMIC OPPORTUNITY
COUNCIL
D Employer identification number
99- 0113845
Number and street (or P.O. box if mail is not delivered to street address)
47 RAINBOW DRIVE
Room /suite
E State registration number
City, town, or post office, state, and ZIP +4
HILO, HI 96720
F Check ►- if exemption
application is pending
Form 990
private foundation) or section 4947(a)(1) nonexempt charitable trust
Department of the Treasury
Internal Revenue Service Note: The organization may have to use a copy of this return to satisfy state reporting requirements.
A For the 1997 calendar ear, OR tax year penod beginning 10 / 1 , 1997, and ending
8 Check it
Change
of
address
f I
Imtiel
return
I Flnar
return
Amended
return
I I
1
Retiu'f Organization Exempt Fr v Income Tax
Under section 501(c) of the Internal Revenue Code (except black lung benefit trust or
orS t
apuired also
o
rope
G Type of of organization --► I X 'Exempt under 501(c) ( )41 (insert number) OR • n section 4947(a)(1) nonexempt chartitable trust
Note: Section 501(c)(3) exempt organizations and 4947(a)(1) nonexempt charitable trusts MUST attach a completed Schedule A (Form 990).
H(a) Is this a group return filed for affiliates? . ....... ... ........... . 0 Yes I X I No I If either box in H is checked "Yes,' enter four -digit group
(b) If "Yes; enter the number of affiliates for which this exemption number (GEN) •'
return is filed: • J Accounting method' 1 1 Cash
(C) Is this a separate return filed by an organization covered by a group ruling? 1 1 Yes 1 X 1 No 1 1 Other (specify) •
I( Check here • I I if the organization's gross receipts are normally not more than $25,000. The organization need not file a return with the IRS; but
if it received a Forrri 990 Package in the mail, it should file a return without financial data. Some states require a complete return.
Note: Form 990 -EZ may be used by organizations with gross receipts less than $100,000 and total assets less than $250,000 at end of year.
Part 1 Revenue, Expenses, and Changes in Net Assets or Fund Balances
IXI
OMB No 1545 -0047
1997
This Form Is Open
to Public Inspection
9/30 ,1898
Accrual
LHA For Paperwork Reduction Act Notice, see page 1 of the separate Instructions. Form 990 (1997)
723001 1
03 -12 -9a
14400816 783626 082 HAWAII COUNTY ECONOMIC OPPORTU 03891278
1
a
Contributions, gifts, grants, and similar amounts received:
Direct public support ... .. ...... .. ... .. ... ... ... ...... .. .. .. .. .. ..
la
15,462.
b
Indirect public support . ............ .. .. ...............................
16
c
Government contributions (grants)
1c'
d
Total (add lines la through lc) (attach schedule of contributors)
,
(cash$ 15,462. noncash$ )
1d
15,462.
2
Program service revenue including government fees and contracts (from Part VII, line
93) .. .. ..
... ................
2
5,131,266.
3
Membership dues and assessments ........... .... ........................
....
3
4
............
Interest on savings and temporary cash investments ......
_...
4
3,853.
5
Dividends and interest from securities
................
5
6 a
Gross rents
6a
b
Less: rental expenses
61i
c
... .........................
Net rental income or (loss) (subtract line 6b from line 6a) .......... ......
.........
6c
7
Other investment income (describe •
)
7
Revel
8 a
b
c
Gross amount from sale of assets other
than inventory ............................
Less: cost or other basis and sales expenses . .....
Gain or (loss) (attach schedule) ..
(A) Securities
(8) Other
8a
8b
8c
d
.... ...
Net gain or (loss) (combine line 8c, columns (A) and (8))
........... .....
...
8d
9
Special events and activities (attach schedule):
a
Gross revenue (not including $ of contributions
h
reported on line la) ................... .............. .......................
Less: direct expenses other than fundraising expenses . ...
9a
-
9h
c
Net income or (loss) from special events (subtract line 9b from line 9a) ... .....
IIII
...
9c
10 a
Gross sales of inventory, less retums and allowances .......... ... .... .....
110a
1
b
Less: cost of goods sold ....... ...........
1 Ob
c
.
Gross profit or (loss) from sales of inventory (attach schedule) (subtract line 10b from
line Oa) ........
... ..........
10c
11
Other revenue (from Part VII, line 103)
..........
11
34,191.
12
.... ...............................
Total revenue (add lines ld,2,3,4, 5, 6c, 7, 8d, 9c, 10c, and 11) .... .. .............
... .... ...
....
12
5,184,772.
13
Program services (from line 44, column (8))
13
4,381,810.
14
Management and general (from line 44, column (C))
...........
14
774,746 .
en;
15
...................
Fundraising (from line 44, column (D))
...........
15
16
Payments to affiliates (attach schedule)
..
16
17
......................
Total expenses (add lines 16 and 44, column (A)) . - .... ...... ..
.. .. ........
ma,
5,156,556.
Net
Assets
18
Excess or (deficit) for the year (subtract line 17 from line 12) ... .. .. .... . . .... .................
...... ...
18
28,216.
19
Net assets or fund balances at beginning of year (from line 73, column (A)) ..,,.,
_...
19
3,025,675.
20
Other changes in net assets or fund balances (attach explanation)
,._
20
0
21
......... ..,,....
Net assets or fund balances at end of year (combine lines 18, 19, and 20) . . . .......... .
,,.
.. .. ..._
21
3,053,891 .
Form 990
private foundation) or section 4947(a)(1) nonexempt charitable trust
Department of the Treasury
Internal Revenue Service Note: The organization may have to use a copy of this return to satisfy state reporting requirements.
A For the 1997 calendar ear, OR tax year penod beginning 10 / 1 , 1997, and ending
8 Check it
Change
of
address
f I
Imtiel
return
I Flnar
return
Amended
return
I I
1
Retiu'f Organization Exempt Fr v Income Tax
Under section 501(c) of the Internal Revenue Code (except black lung benefit trust or
orS t
apuired also
o
rope
G Type of of organization --► I X 'Exempt under 501(c) ( )41 (insert number) OR • n section 4947(a)(1) nonexempt chartitable trust
Note: Section 501(c)(3) exempt organizations and 4947(a)(1) nonexempt charitable trusts MUST attach a completed Schedule A (Form 990).
H(a) Is this a group return filed for affiliates? . ....... ... ........... . 0 Yes I X I No I If either box in H is checked "Yes,' enter four -digit group
(b) If "Yes; enter the number of affiliates for which this exemption number (GEN) •'
return is filed: • J Accounting method' 1 1 Cash
(C) Is this a separate return filed by an organization covered by a group ruling? 1 1 Yes 1 X 1 No 1 1 Other (specify) •
I( Check here • I I if the organization's gross receipts are normally not more than $25,000. The organization need not file a return with the IRS; but
if it received a Forrri 990 Package in the mail, it should file a return without financial data. Some states require a complete return.
Note: Form 990 -EZ may be used by organizations with gross receipts less than $100,000 and total assets less than $250,000 at end of year.
Part 1 Revenue, Expenses, and Changes in Net Assets or Fund Balances
IXI
OMB No 1545 -0047
1997
This Form Is Open
to Public Inspection
9/30 ,1898
Accrual
LHA For Paperwork Reduction Act Notice, see page 1 of the separate Instructions. Form 990 (1997)
723001 1
03 -12 -9a
14400816 783626 082 HAWAII COUNTY ECONOMIC OPPORTU 03891278
Do not include amounts reported on line
6b, 8b , 9b 10b or 16 of Part I.
ProgE e Service
Se
x p 5 (Beg 49 4and
and d 1(
(4) bugs , a al for r 7(
[mats; but optional others I
(A) Total
(B) Program
services
(C) Management
and general
D
(0) Fundraising
22 Grants and allocations (attach schedule)
cash $ noncash $
22
DAY.
(Grants and allocations $ 137,146 . )
....
117,189 .
0 .
23 Specific assistance to individuals (attach schedule)
24 Benefits paid to or for members (attach schedule)
25 Compensation of officers, directors, etc. ...
26 Other salaries and wages
27 Pension plan contributions .. .. _........._..
28 Other employee benefits ... ........
29 Payroll taxes _. _.. __.. _. ...
... ........
30 Professional fundraising fees ... ............
31 Accounting fees
32 Legal fees _.. _.. _...
33 Supplies ... ... ... ... ...... .........
34 Telephone _ ....... ._„
35 Postage and shipping .. ... ... .. ..............
36 Occupancy ... ... ... ....... ... .....
37 Equipment rental and maintenance _...........
38 Printing and publications ... .. ...........
39 Travel .. .......... ... .. ........
40 Conferences, conventions, and meetings.
41 Interest
42 Depreciation, depletion, etc. (attach schedule) .
43 Other expenses (itemize): _
a
23
THE COUNTY OF HI. (Grants and allocations$ 2,038,592.)
c TRANSPORTATION IN HI COUNTY FOR HS STUDENTS
24
& OVER 1,000 ELDERLY, DISABLED, & NUTRITIONALLY
DISADVANTAGED INDIVIDUALS.
25
117,189 .
0 .
26
2,365,559.
1,968,876.
396,683.
27
146,695.
115,889.
30,806.
28
303,738.
239,953.
63,785.
29
417,636.
329,932.
87,704.
30
31
30,000.
20,227.
9,773.
32
33
636,933.
624,194.
12,739.
34
41,587.
32,853.
8,734.
35
7,056.
5,644.
1,412.
36
221,126.
196,109.
25,017.
37
15,471 .
15,471 .
38
39
66,316.
62,398.
3,918.
40
29,420 .
29,420 .
41
2,582.
2 , 5 82 .
42
212,349 .
212,349 .
43a
h
436
c
43c
d
43d
e SEE STATEMENT 1
43e
542,899.
525,913.
16,986.
44 Total functional expenses (add lines 22 through 43)
O total rga s niz to Im 13 -15 ns completing . columns (B) -(D), carry these
.. .. .. .. .... ..
44
5,156,556. 6 I 5 5 6.
I
4 I 3 81 810.
774,746.
0.
What is the organization's primary exempt purpose? ► SEE STATEMENT 2
ProgE e Service
Se
x p 5 (Beg 49 4and
and d 1(
(4) bugs , a al for r 7(
[mats; but optional others I
theitableerofslu served, issued etc. Discuss
All r mzahmnmust nbsuraexempt purpose achiev emannatur and manner.State publications
and
)(1) nonexempt charitable busts must also enter the amount of grants and
achrevements that are not no[ measurable. (Section 50i(cx31 3) and •4) organizations and 4947(947 {a [r
allocations ons to others )
a PREPARATION OF MEALS— PROVIDE FOOD THAT MEETS
549,859 .
THE NUTRITIONAL NEEDS OF 1400 INDIVIDUALS PER
DAY.
(Grants and allocations $ 137,146 . )
b COORDINATE & OPERATE HEAD START PRE— SCHOOL
2,038,592.
FACILITIES & HOME BASE SUPPORT SERVICES FOR
DISADVANTAGED CHILDREN AGES 3 -5 YEARS OLD IN
THE COUNTY OF HI. (Grants and allocations$ 2,038,592.)
c TRANSPORTATION IN HI COUNTY FOR HS STUDENTS
662,058 .
& OVER 1,000 ELDERLY, DISABLED, & NUTRITIONALLY
DISADVANTAGED INDIVIDUALS.
(Grants and allocations $ 662,058 .)
d SEE STATEMENT 3
1,131,301.
(Grants and allocations $ 1,571,616.)
e Other program services (attach schedule) (Grants and allocations $ )
HAWA7. COUNTY ECONOMIC OPPORTUN
Fom, 990(1997) COU
Statement of
1 Part II
unctional Expenses
99- 0113845
II organizations must complete column (A). Columns (B , , and (0) are required for section 501(c)(3) and
4) organizations and section 4947(a)(1) nonexempt charitable trusts but optional for others.
Reporting of Joint Costs. - Did you report in column (8) (Program services) any joint costs from a combined educational campaign and
fundraising solicitation? .... ....... .............. ........ ►`
If 'Yes,' enter (I) the aggregate amount _of these joint costs $ , (ii) the amount allocated to Program services $
(Iii) the amount allocated to Management and general $ ; and (Iv) the amount allocated to Fundraising $
f Part 111 I Statement of Program Service Accomplishments
I
•
Yes I X I No
r
Page 2
f Total of Program Service Expenses (should equal line 44, column (B), Program services) .. .. .. .. .. . .. ... .. ►. 4,381,810 .
723011 2
03 -27 -98
14400816 783626 082 HAWAII COUNTY ECONOMIC OPPORTU 03891278
Note: Where required, attached schedules and amounts within the description column should be
for end -of -year amounts only.
(A)
Beginning of year
(B)
End of year
Assets
45 Cash - non - interest- bearing
46 Savings and temporary cash investments
47 a Accounts receivable
h Less: allowance for doubtful accounts
48 a Pledges receivable ........... ... ... ...
b Less: allowance for doubtful accounts _
49 Grants receivable ..
50 Receivables from officers, directors, trustees, and key
schedule) ...... ................. ... ...
51 a Other notes and loans receivable .. ..
b Less: allowance for doubtful accounts . ... .......
52 Inventories for sale or use .. ...
53 Prepaid expenses and deferred charges .......
54 Investments - securities (attach schedule) .. .. ......
55 a Investments - land, buildings, and
equipment: basis ... .......... .........
b Less: accumulated depreciation (attach
schedule) . . ... ... .......
56 Investments - other ................... ... SEE
57 a Land, buildings, and equipment: basis .. .. .. ...
b Less: accumulated depreciation ... ............
58 Other assets (describe •
47a
56,150.
156,010.
45
84,732.
16,162.
46
16,681.
60,362.
47c
56,150.
47h
48a
48c
486
employees
51a
(attach
240,299.
49
256,256.
50
51c
51b
..............
..
55a
.......
.... ...
52
112,722.
53
54,445.
54
55c
55b
STATEMENT
57a
4
4,634,010.
17,696.
56
17,796.
3,063,745.
57c
3,060,977.
57b
1,573,033.
)
58
59 Total assets (add lines 45 through 58) (must equal line 74). . . . .. .... . . .. ..
3,666,996.
59
3,547,037.
Liabilities
60 Accounts payable and accrued expenses ... ... .............. ..... ... .....
61 Grants payable .
62 Deterred revenue
63 Loans from officers, directors, trustees, and key employees ..................
64 a Tax - exempt bond liabilities
h Mortgages and other notes payable
65 Other liabilities (describe le. ACCRUED VACATION
2 2 7 , 8 9 9 •
60
216,997.
27,630•
61
27,630.
214,948.
52
61,517.
63
64a
2 7 , 5 2 4.
545
15,544.
143,320.
65
171,458.
66 Total liabilities (add lines 60 through 65) .. . . . . ..._ .. .. .
641,321 .
66
493,146.
Net Assets or Fund Balances
Organizations that follow SFAS 117, check here • 1 X I
and complete
...............
lines 67 through
and complete lines
...... .. ..
. .
funds ....................
OR lines 70 through 72;
21) ..
66 and 73) ....
3,025,675.
57
3,053,891.
69 and lines 73 and 74
67 Unrestricted .
68 Temporarily restncted . .. ... .....
69 Permanently restricted .. ..............._..... ...............................
Organizations that do not follow SFAS 117, check here ►
70 through 74
70 Capital stock, trust principal, or current funds
71 Paid -in or capital surplus, or land, building, and equipment
72 Retained earnings, endowment, accumulated income,
73 Total net assets or fund balances (add lines 67 through
column (A) must equal line 19 and column (B) must equal
74 Total liabilities and net assets / fund balances (add
68
69
1 1
.
70
.._
fund
or other
69
line
lines
71
72
3,025,675.
73
3,053,891.
3,666,996.
74
3,547,037.
Form 990 (1997)
Part IV
Balance Sheets
Fo m 990 is available for public inspection and, for some people, serves as the primary or sole source of information about a particular organization. How the public
perce'ves an organization in such cases may be determined by the information presented on its return. Therefore, please make sure the return is complete and accurate
and fully descnbes, in Part III, the organization's programs and accomplishments
723021
03-12-m
14400816 783626
HAW COUNTY ECONOMIC OPPORTU Y
COU
1•
99- 0113845 Page3
3
082 HAWAII COUNTY ECONOMIC OPPORTU 03891278
I Part JV -A 1 Reconciliation of R!Genue
per Audited
Revenue per
Part IV -B ReMciliation of Expenses
per Audited
Expenses per
Financial Statements with
Return
Financial Statements With
Return
a Total revenue, gains, and other support
per audited financial statements ..... ►
h Amounts included on line a but not on
line 12, Form 990
(1) Net unrealized gains
on investments ...$
0.
0.
a Total expenses and losses per
audited financial statements .. ............ ►
b Amounts included on line a but not on
line 17, Form 990:
(1) Donated services
and use of facilities ..$ 553,607.
101 AUPUNI ST. HILO, HI 96720
- I
a
5,738,379.
a
5,710,163.
-
. '
:
-
-
-- .
..
-
(2) Prior year adjustments
reported on line 20,
Form990 $
(2) Donated services
anduseoffacilities .$ 553,607.
(3) Recoveries of prior
year grants ...... $
(3) Losses reported on
line 20, Form 990 $
(4) Other (specify):
$
(4) Other (specify):
$
Add amounts on lines (1) through (4) .._ •
c Line a minus line b ... .............. .. ... •
d Amounts included on line 12, Form
990 but not online a
(1) Investment expenses
not included on
line 6b, Form 990 ,. $
h
553,607.
Add amounts on lines (1) through (4) .. ►
c Linea minus line b - - - - - - - - - - - - - - - - - ■
d Amounts included on line 17, Form
990 but not on line a:
(1) Investment expenses
not included on
line 6b, Form 990 . $
h
553,607.
c
5,184,772 .
-5
, 1 5 6 , 5 5 6 .
-
- - -
-
-
-
(2) Other (specify):
$
(2) Other (specify):
$
Add amounts on lines (1) and (2) . •
e Total revenue per line 12, Form 990
(line c plus line d) ►
d
0.
Add amounts on lines (1) and (2) .... ... . •
e Total expenses per line 17, Form 990
(line c plus line d) ►
d
e
5,184,772.
e
5,156,556.
(A) Name and address
(B) Title and average hours
per week devoted to
position
(C) Compensation
(if not p enter
(D)con ons n rretl t m
p 6 tl nbuh
comnenaaeon
(E) Expense
account and
otherallowances
SANDRA SCHUTTE
CHAIR
2
0.
0.
0.
101 AUPUNI ST. HILO, HI 96720
SANDRA SAKAGUCHI
VICE —CHAIR
1
0.
0.
0.
200 W. KAWILI ST. HILO, HI 96720
JOHN MORAN
SECRETARY
1
0.
0.
0.
101 AUPUNI ST., HILO, HI 96720
MICHAEL OKUMOTO
TREASURER
1
0.
0.
0.
117 KEAWE ST. HILO, HI 96720
GEORGE YOKOYAMA
EXEC. DIRECTOR
40
67,932.
4,755.
0.
P.O. BOX 45, HILO, HI 96720
LAWRENCE MANLINGUIS
DEPUTY DIR.
40
49,257.
3,448.
0.
1915 PE'PEPE'E PL., HILO, HI 96720
Form 990 (1997
HAW COUNTY ECONOMIC OPPORTU
COU
rt V) List of Officers, Directors, rustees, and K l
ey Empoyees (List each one even if not compensate
•
99- 0113845
Page 4
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? If 'Yes; attach schedule. ■ 1 1 Yes 1 X 1 No
15080816 783626 082 HAWAII COUNTY ECONOMIC OPPORTU 03891278
HAWA COUNTY ECONOMIC OPPORTUN
Form 990 (1997) COUI lli
I Part VI 1 Other Information
76 Did the organization engage in any activity not previously reported to the IRS? If "Yes; attach a detailed description of each activity . ..
77 Were any changes made in the organizing or governing documents but not reported to the IRS?
If "Yes," attach a conformed copy of the changes.
78 a Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return? .,
b If 'Yes,' has it filed a tax return on Form 990 -T for this year? .. .... .. ... .. .... .. ........ . .... . . .. ... ... N/A
79 Was there a liquidation, dissolution, termination, or substantial contraction during the year?
If "Yes," attach a statement;
80 a Is the organization related (other than by association with a statewide or nationwide organization) through common membership,
governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?
b If 'Yes,' enter the name of the organization ►'
I 81 I 0.
r at substantially less than
9
gifts were not
85c
85d
85e
851
85a
86b
87a
87b
exempt OR
nonexempt.
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
76
79
80a
810
82a
83a
83b
77
78a
786
N/A ...... 85q
easonable estimate of dues
N/A 85h
Yes
X
X
84a
84h
85a
88
89b
and check whether it is
81 a Enter the amount of political expenditures, direct or indirect, as described in the
instructions for line 81 . .. ....
. ... .... ..... .. ..... .. ... .. .. ... .. ...... ........... .
b Did the organization file Form 1120 -POL for this year? ... ...... ............................ ..... ..
82 a Did the organization receive donated services or the use of materials, equipment, or facilities at no charge o
fair rental value? ... .. .. ... ... .. ...... ... .. ._. ... ._.
................
b If Yes; you may indicate the value of these items here. Do not include this amount as revenue in Part I or as an
expense in Part II. (See instructions for reporting in Part III) 82b I N/A
83 a Did the organization comply with the public inspection requirements for returns and exemption applications
b Did the organization comply with the disclosure requirements relating to quid pro quo contributions? . ..
84 a Did the organization solicit any contributions or gifts that were not tax deductible? .. .. ...... ..... ..... .
b If 'Yes, did the organization include with every solicitation an express statement that such contributions or
tax deductible? ......... ... N/A
85 501(c)(4), (5), or (6) organizations. - a Were substantially all dues nondeductible by members? . . .. . N/A
h Did the organization make only in-house lobbying expenditures of $2,000 or less? ........ .... ... ... N /A 85b
If 'Yes" was answered to either 85a or 85b, do not complete 85c through 85h below unless the organization received a waiver for proxy tax
owed for the prior year.
c Dues, assessments, and similar amounts from members . .. ........ ..
d Section 162(e) lobbying and political expenditures ...
e Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices .. ... .. .... ..................
f Taxable amount of lobbying and political expenditures (line 85d less BSe)
g Does the organization elect to pay the section 6033(e) tax on the amount in 85f . .. .. .......... .
h If section 6033(e)(1)(A) dues notice were sent, does the organization agree to add the amount in 85f to its
allocable to nondeductible lobbying and political expenditures for the following tax year?
86 501(c)(7) organizations. - Enter:
a Initiation fees and capital contributions included on line 12
b Gross receipts, included on line 12, for public use of club facilities
B7 501(c)(12) organizations. - Enter a Gross income from members or shareholders ... .. .... .
b Gross income from other sources. (Do not net amounts due or paid to other sources
against amounts due or received from them.) ........ .. .. ......
88 At any time during the year, did the organization own a 50% or greater interest in a taxable corporation or partnership?
If 'Yes,' complete Part IX .................... .. ..... .................. .
89 a 501(c)(3) organizations. - Enter: Amount of tax imposed during the year under:
section 4911 ► 0 . ; section 4912 ► 0 • 'section 4955 ► 0 .
h 501(c)(3) and 501(c)(4) organizations. - Did the organization engage in any section 4958 excess benefit
transaction during the year? I1'Yes; attach a statement explaining each transaction .. ... . .......... .
c Enter: Amount of tax imposed on the organization managers or disqualified persons during the year under
sections 4912, 4955, and 4958 ................. ...............................
0 Enter: Amount of tax in 89c, above, reimbursed by the organization .. ... .. .................... .
90 a List the states with which a copy of this return is filed ► N/A
..... ... ........ . . . .... . .
h Number of employees employed in the pay period that includes March 12, 1997 . .. ... .. .. .. .. .
91 The books are in care of ► HCEOC FISCAL OFFICE
Located at ► 47 RAINBOW DR. r HILO
92 Section 4947(a)(1) nonexempt charitable trusts filing Form 990 in lieu of Form 1041.- Check here
and enter the amount of tax- exempt interest received or accrued during the tax year _ _ , .
723041
0342 -98
14400816 783626
99- 0113845
a
Telephone no.► 808- 961 -2681
ZIP +4 1
Page 5
No
X
X
X
X
X
X
o
92 N/A
X
0.
0.
90b 1 150
5
082 HAWAII COUNTY ECONOMIC OPPORTU 03891278
Ss amounts unless otherwise U
Unrelated business income _ E
Excluded by section 512, 513, or5 (
(E)
Business A) (
(8) =
= 9 0
ID) R
462,552.
LTTC 9
9,150.
Medicare /Medicaid payments .. ,.. 2
250,152 .
4,409,412 .
Line No. Explain how each activity for which income is reported in column (E) of Part VII contributed importantly to the accomplishment of the organization's
• exempt purposes (other than by providing funds for such purposes).
93A PREPARE AND DISTRIBUTE NUTRITIONAL MEALS AND SNACKS FOR LOW INCOME —
PRE—SCHOOL CHILDREN AND THE ELDERLY (INCLUDES THE COUNTY MEALS ON
WHEELS PROGRAM & THE HEADSTART PROGRAMS.
Part IX Information Regarding Taxable Subsidiaries (Complete this Part it the "Yes" box on 88 Is checked.)
Name, address, and employer identification Percentage of Nature of business activities Total income End -of -year
number of corporation or partnership ownership interest assets
N/A %
i
ipi
Under penalties of penury, I declare that I have examined t is return, including accompanying schedules and statements, and to the best of my knowledge and belief, it a true,
correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Please
Sign
Here / Signature of officer Date ' Type or print name and title
Preparers Date Check f Prepares SSN
Paid signature / 08/16/99 employed '- - I 1
Preparers Firm'sname(oryours JENNIFER L. GOSSERT, CPA, AAC EIN ►-
UseOnly Itself- employed) ,688 KINOOLE ST., STE. 201
and address HILO, HI ZIP +4 • 96720
HAW COUNTY ECONOMIC OPPORTU Y
Form 990 (1997) COU
[ Part 1
Enter gro
indicated
93 Pro
(a)
(b)
(c)
(d)
le)
(f)
(g)
94 Me
95 Int
ca
96 Div
97 Ne
(a)
(b)
98 Ne
99 Ot
100 Ga
ot
101 Ne
102 Gr
103 Ot
a
b
d
e
104 Su
105 TOTAL (add line 104, columns (B), (D), and (E)) ... ........ .. ......... ............................... ......
Note: (Line 105 plus line 1d, Part I, should equal the amount on line 12, Part I.)
Part VI Il Relationship of Activities to the Accomplishment of Exempt Purposes
723161
03 -12 -98
14400816 783626
•
99- 0113845 Page6
■ 5,169,310.
082 HAWAII COUNTY ECONOMIC OPPORTU 03891278
HAW COUNTY ECONOMIC OPPORTU Y
Form 990 (1997) COU
[ Part 1
Enter gro
indicated
93 Pro
(a)
(b)
(c)
(d)
le)
(f)
(g)
94 Me
95 Int
ca
96 Div
97 Ne
(a)
(b)
98 Ne
99 Ot
100 Ga
ot
101 Ne
102 Gr
103 Ot
a
b
d
e
104 Su
105 TOTAL (add line 104, columns (B), (D), and (E)) ... ........ .. ......... ............................... ......
Note: (Line 105 plus line 1d, Part I, should equal the amount on line 12, Part I.)
Part VI Il Relationship of Activities to the Accomplishment of Exempt Purposes
723161
03 -12 -98
14400816 783626
•
99- 0113845 Page6
■ 5,169,310.
082 HAWAII COUNTY ECONOMIC OPPORTU 03891278
(a) Name and address of each employee paid
y p
more than $50,000
(a) Name and address of each independent contractor paid more than $50,000
(b) Title and average hours
per week devoted to
position
(c) Compensation
(d) Contnblltienato
Pan ae en t
compensation
(e) Expense
account and other
allowances
NONE
Total number of others receiving over
$50 000 for professional services ... ... ........... ............ ►
0
- w
Total number of other employees paid
over$50,000 .. .......... ...............
...... ►.
0
(bee mstructlonsJ (List each one(wnetnerinaiviouais or Tlrms.) (IT mere 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 ... ... ........... ............ ►
0
- w
SCHEDULE A
(Form 990)
Department of the Treasury
Internal Revenue Service
•rganization Exempt Undee1(c)(3)
(Except Private Foundation), and Section 501(e), 501(f), 501(k), 501(n) or Section 4947(a)(1)
Nonexempt Charitable Trust
Supplementary Information
►Must be completed by the above organizations and attached to their Form 990 for Form 990EZ).
Name of the organization HAWAII COUNTY ECONOMIC OPPORTUNITY
COUNCIL
( Part ! ] Compensation of the Five Highest Paid Employees Other Than Off cers, Directors, and Trustees
(See instructions.) (List each one. If there are none, enter 'None.")
[ Part 11 I Compensation of the Five Highest Paid Independent Contractors for Professional Services
LHA For Paperwork Reduction Act Notice, see page 1 of the Instructions to Form 990 (or Form 990 -EZ).
7
OMB No. 1545.0047
1997
Employer identification number
99 0113845
Schedule A (Form 990) 1997
723101
03 -12 -98
14400816 783626 082 HAWAII COUNTY ECONOMIC OPPORTU 03891278
HAW COUNTY ECONOMIC OPPORTUN
Schedule A (Form 990) 1997 COU 99- 0113845
Part IV
The organization is not a private foundation because it is (please check only ONE applicable box):
5 1 1 A church, convention of churches, or association of churches. Section 170(b)(1)(A)(i).
A school. Section 170(b)(1)(A)(ii). (Also complete Part V, page 4.)
A hospital or a cooperative hospital service organization. Section 170(b)(1)(A)(iii).
A Federal, state, or local government or governmental unit. Section 170(b)(1)(A)(v).
A medical research organization operated in conjunction with a hospital. Section 170(b)(1)(A)(iii). Enter the hospital's name, city,
and state II'
10 1 1 An organization operated for the benefit of a college or university owned or operated by a governmental unit. Section 170(b)(1)(A)(iv).
(Also complete the Support Schedule in Part IV -A.)
11 a An organization that normally receives a substantial part of its support from a governmental unit or from the general public.
Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV -A.)
11b 1 1 A community trust. Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV -A.)
12 1 1 An organization that normally receives: (1) more than 331/3% of its support from contributions, membership fees, and gross
receipts from activities related to its charitable, etc., functions - subject to certain exceptions, and (2) no more than 33 1/3 % of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired
by the organization after June 30, 1975. See section 509(a)(2) (Also complete the Support Schedule in Part IV -A.)
6
7
8
9
13
1
7231
03 -12 -98
14400816 783626
Reason for Non - Private Foundation Status (See instructions )
An organization that is not controlled by any disqualified persons (other than foundation managers) and supports organizations described in:
(1) lines 5 through 12 above; or (2) section 501(c)(4), (5), or (6), if they meet the test of section 509(a)(2). (See section 509(a)(3).)
Provide the following information about the supported organizations. (See instructions on page 4.)
(a) Name(s) of supported organization(s)
14 1 1 An organization organized and operated to test for public safety. Section 509(a)(4). (See instructions on page 4.)
Page 2
(b) Line number
from above
8
082 HAWAII COUNTY ECONOMIC OPPORTU 03891278
Yes
No
Part 111 1 Statement About Activities
1 During the year, has the organization attempted to influence national, state, or local legislation, including any attempt to influence public
opinion on a legislative matter or referendum? ..., ... ....... ...... ... ........... ... ..... ... .. ............
1
X
If 'Yes," enter the total expenses paid or incurred in connection with the lobbying activites. •— $
Organizations that made an election under section 501(h) by filing Form 5768 must complete Part VI -A. Other
organizations checking 'Yes," must complete Part VI -9 AND attach a statement giving a detailed description of
the lobbying activities.
2 During the year, has the oganization, 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
.,
X
b Lending of money or other extension of credit? . ... ... .. .. ... .. ..... ........ .. ..... ..... ...... .. .. .... ....
2b
X
c Furnishing of goods, services, or facilities? .... ... ......... ...... ...... ..... .. .. .. .. ... ...... .. .....
2c
X
d Payment of compensation (or payment or reimbursement of expenses if more than $1,000)? . ...... ...
211
X
e Transfer of any part of its income or assets? .............. ......
2e
X
If the answer to any question is 'Yes; attach a detailed statement explaining the transactions.
3 Does the organization make grants for scholarships, fellowships, student loans, etc .. .. ..........
3
X
4 Attach a statement explaining 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.) . ............ .. .. ........... ... ... .. .
. .
HAW COUNTY ECONOMIC OPPORTUN
Schedule A (Form 990) 1997 COU 99- 0113845
Part IV
The organization is not a private foundation because it is (please check only ONE applicable box):
5 1 1 A church, convention of churches, or association of churches. Section 170(b)(1)(A)(i).
A school. Section 170(b)(1)(A)(ii). (Also complete Part V, page 4.)
A hospital or a cooperative hospital service organization. Section 170(b)(1)(A)(iii).
A Federal, state, or local government or governmental unit. Section 170(b)(1)(A)(v).
A medical research organization operated in conjunction with a hospital. Section 170(b)(1)(A)(iii). Enter the hospital's name, city,
and state II'
10 1 1 An organization operated for the benefit of a college or university owned or operated by a governmental unit. Section 170(b)(1)(A)(iv).
(Also complete the Support Schedule in Part IV -A.)
11 a An organization that normally receives a substantial part of its support from a governmental unit or from the general public.
Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV -A.)
11b 1 1 A community trust. Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV -A.)
12 1 1 An organization that normally receives: (1) more than 331/3% of its support from contributions, membership fees, and gross
receipts from activities related to its charitable, etc., functions - subject to certain exceptions, and (2) no more than 33 1/3 % of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired
by the organization after June 30, 1975. See section 509(a)(2) (Also complete the Support Schedule in Part IV -A.)
6
7
8
9
13
1
7231
03 -12 -98
14400816 783626
Reason for Non - Private Foundation Status (See instructions )
An organization that is not controlled by any disqualified persons (other than foundation managers) and supports organizations described in:
(1) lines 5 through 12 above; or (2) section 501(c)(4), (5), or (6), if they meet the test of section 509(a)(2). (See section 509(a)(3).)
Provide the following information about the supported organizations. (See instructions on page 4.)
(a) Name(s) of supported organization(s)
14 1 1 An organization organized and operated to test for public safety. Section 509(a)(4). (See instructions on page 4.)
Page 2
(b) Line number
from above
8
082 HAWAII COUNTY ECONOMIC OPPORTU 03891278
Calendar year (ar fiscal year
beginning in) ... ... ... ... ... ►
(a) 1996
(b) 1995
(c) 1994
(d) 1993
(e) Total
15
Gifts, grants, and contnbutons received.
(Do not
. IUCeunuaaalgrantssee
4,491,082.
5,024,621.
4,559,478.
6,382,100.
20,457,281.
16
Membership fees received ... _.
17
Gross receipts from admissions,
merchandise sold or services
performed, or furnishing of facilities
in any activity that is not a business
unrelated to the organization's
chantable, etc., purpose
18
Gross income from interest,
dividends, amounts received from
payments on securities loans (sec-
tion 512(a)(5)), rents, royalties, and
unrelated business taxable income
(less section 511 taxes) from
businesses acquired by the
organization after June 30, 1975
3,998.
1,142.
1,142.
6,282.
19
Net income from unrelated business
activities not included in line 18
20
Tax revenues lev,ed for the orgamzafion'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
23
Total of lines 15 through 22
4,495,080.
5,025,763.
4,560,620.
6,382,100.
20,463,563.
24
Line 23 minus line 17 ...
4,495,080.
5,025,763.
4,560,620.
6,382,100.
20,463,563.
25
Enter 1% of line 23 .. ... ...
44,951.
50,258.
45,606•
63,821.
•
26
b
c
d
e
f
Organizations described in lines 10
Attach a list (which is not open to public
governmental unit or publicly supported
in line 26a Enter the sum of all these
Total support for section 509(a)(1) test:
Add: Amounts from column (e) for lines'
Public support (line 26c minus line
Public support percentage (line 26e
or 11: a Enter 2% of amount in column (e), line 24 .. ................ .. .... .... ►
inspection) showing the name of and amount contributed by each person (other than a
organization) whose total gifts for 1993 through 1996 exceeded the amount shown
excess amounts .. ... .. ... ............... ........... -. ..... ... ... ►
Enter line 24, column (e) . . . .. .... ... ...... ... ►
18 6,282• 19
26a
409,271.
266
0
26c
20,463,563.
26d
6,282.
22 25b •
26d total) .. . .. .. ................. .. ......._........ ...... .. ■
( numerator) divided by line 26c (denominator)) . . _ _ -- .__ ._ .. ■
26e
20,457,281.
261
99.9693%
HAW A7ii COUNTY ECONOMIC OPPORTU
723121
03 -12 -98
14400816 783626
16
Schedule A (Form 990) 1997 COU 99- 0113845 Page3
only Part 1V -A Note: Support You may i se the worksheet in the instructions t ons for converting from O the accrual to the cash method ethod of acco ntd of accounting.
27 Organizations described on line 12: a For amounts Included in lines 15, 16, and 17 that were received from a "disqualified person; attach a list to show the name
of, and total amounts received in each year from each "disqualified person.' Enter the sum of such amounts for each year. N/A
(1996) .. ......... (1995) ................ ...... (1994) .............. ...... (1993)
........ .. ..............
b For any amount included in line 17 that was received from a nondisqualified person, attach a list to show the name of, and amount received for each year,
that was more than the larger of (1) the amount on line 25 for the year or (2) $5,000. (Include in the list organizations described in lines 5 through 11, as well as
individuals ) After computing the difference between the amount received and the larger amount decribed in (1) or (2), enter the sum of these differences (the
excess amounts) for each year: N/A
(1996) ...... .. ... ..... ..... (1995)
15
(1994)
(1993)
c Add: Amounts from column (e) for lines:
17 20 21 ► 27c
d Add: Line 27a total ...... and line 27b total _.. __. ►
e Public support (line 27c, total minus line 27d total) ..... .. ...... ............... ............ .. ...... ►
f Total support for section 509(a)(2) test: Enter amount on line 23, column (e) .... ► 271 I $ N/A
g Public support percentage (line 27e (numerator) divided by line 27f, (denominator)) , ..... ..... ►
h Investment income percentage (line 18 column (e) (numerator) divided by line 27f (denominator)) ....... ►
27d
27e
27q
27h
N/
N/A
N/A
V
N/A ^r
N/A
28 Unusual Grants: For an organization descnbed in line 10, 11, or 12, that received any unusual grants during 1993 through 1996, attach a list (which is not open to
public inspection) for each year showing the name of the contributor, the date and amount of the grant, and a brief description of the nature of the grant. Do not Include
these grants in line 15. (See instructions.) NONE
9
082 HAWAII COUNTY ECONOMIC OPPORTU 03891278
HAWCOUNTY ECONOMIC OPPORTU illy
Schedule A (Form 990) 1997 COU
Part V 1 Private School Ques onnaire
(To be completed ONLY by schools that checked the box on line 6 in Part IV)
29 Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws, other goveming
instrument, or in a resolution of its governing body? . .... ................. .
30 Does the organization include a statement of rts racially nondiscriminatory policy toward students in all its brochures, catalogues,
and other written communications with the public dealing with student admissions, programs, and scholarships? .... ...... .
31 Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media dunng the period of
solicitation tor students, or dunng the registration period if It has no solicitation program, in a way that makes the policy known
to all parts of the general community it serves? . .
If' Yes," please descnbe; ifNo; please explain. (If you need more space, attach a separate statement.)
32 Does the organization maintain the following:
a Records indicating the racial composition of the student body, faculty, and administrative staff? .. ...... .....
b Records documenting that scholarships and other financial assistance are awarded on a racially
nondiscriminatory basis ?. ... .. .. ... ..
c Copies of all catalogues, brochures, announcements, and other written communications to the public dealing with student
admissions, programs, and scholarships?
d Copies of all material used by the organization or on its behalf to solicit contnbutions2 ................
It you answered 'No" to any of the above, please explain. (If you need more space, attach a separate statement.)
33 Does the organization discriminate by race in any way with respect to:
a Students' rights or privileges? .......
b Admissions policies? ... ... .................. .
c Employment of faculty or administrative staff? _ ....,......
d Scholarships or other financial assistance? .
e Educational policies? ...... ....... ..
f Use of facilities? .. .. ._. _
g Athletic programs? ... ............ .
h Other extracurricular activities? .. .. ... .. .. ... ......... .. .. ... ... ............... ....
If you answered Yes' to any of the above, please explain. (If you need more space, attach a separate statement.)
34 a Does the organization receive any financial aid or assistance from a governmental agency? ................ ................. .. ..
b Has the organization's right to such aid ever been revoked or suspended? ........ ... ..... .. ................. ..
If you answered "Yes" to either 34a or b, please explain using an attached statement.
35 Does the organization certify that it has complied with the applicable requirements of sections 4 01 through 4.05 of Rev. Proc. 75 -50,
1975-2 C.B. 587, covering racial nondiscrimination? If 'No; attach an explanation _ .. ..,,..... _... ..
723131
03 -12 -98
14400816 783626
99- 0113845 Page4
N/A
29
30
31
32a
32b
32c
32d
33a
33b
33c
33d
33e
331
33g
33h
34a
34b
35
Yes
No
10
082 HAWAII COUNTY ECONOMIC OPPORTU 03891278
Limits on Lobbying Expenditures
ed)
(The term "expenditures' means amounts paid or incurred)
(a)
1997
lal
Affiliated group totals
To be completed for ALL
p l e
e
electing organizations
9
36 Total lobbying expenditures to influence public opinion (grassroots lobbying) . _ _ ._. _.
37 Total lobbying expenditures to influence a legislative body (direct lobbying)
38 Total lobbying expenditures (add lines 36 and 37) ... ... ..... .............. .....
39 Other exempt purpose expenditures ..., .......
40 Total exempt purpose expenditures (add lines 38 and 39) ......
41 Lobbying nontaxable amount. Enter the amount from the following table -
If the amount on line 40 is - The lobbying nontaxable amount is -
Not over $500,000__. ... 20% of the amount on line 40
Over $500,000 but not over 51, 000,000 _ 5 100,000 plus 15% of the excess over $500,000 ... ...
Over 51,000,000 but not over 51,500000 5175,000 plus 10% of the excess over $1,000,000 .. .
Over $1,500,000 but not over $17,000,000 5 225,000 plus 5% of the excess over 51, 500,000 .. ..
Over $17,000 000 .... $1,000,000 ... .. .. ..... ... .. .. .. ..
42 Grassroots nontaxable amount (enter 25% of line 41)
43 Subtract line 42 from line 36. Enter -0- if line 42 is more than line 36
44 Subtract line 41 from line 38. Enter -0- if line 41 is more than line 38 . .. ........ .. ..
Caution: If there is an amount on either line 43 or line 44, you must file Form 4720.
36
N/A
Lobbying nontaxable
amount . ......
37
38
0 '
46
39
40
0 '
41
Total lobbying
expenditures . . .....
-
42
-
43
48
Grassroots nontaxable
amount ............ .
44
0 .
49
Calendar year (or
fiscal year beginning in) ►
(a)
1997
(b)
1996
(c)
1995
(d)
1994
Of
Total
45
Lobbying nontaxable
amount . ......
0 '
46
Lobbying ceiling amount
(150% of line 45(e)) .. ...
0 '
47
Total lobbying
expenditures . . .....
0 '
48
Grassroots nontaxable
amount ............ .
0 .
49
Grassroots ceiling amount
(150% of line 48(e)) .. ..
..
0 '
50
Grassroots lobbying
expenditures . .....
0 '
HAW COUNTY ECONOMIC OPPORTU 401(
Schedule A (Form 990) 1997 COU
1 Part VI -A Lobbying Expenditures by Electing Public Charities
(To be completed ONLY by an eligible organization that filed Form 5768)
Check here ■ a I 1 If the organization belongs to an affiliated group.
Check here ► h 0 If you checked "a" above and "limited control' provisions apply.
723141
03 -12 -99
14400816 783626
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.)
Lobbying Expenditures During 4 -Year Averaging Period
Part Vt -B 1 Lobbying Activity by Nonelecting Public Charit'es
(For reporting only by organizations that did not complete Part VI -A)
During the year, did the organization attempt to influence national, state or local legislation, including any attempt to
influence public opinion on a legislative matter or referendum, through the use of:
a Volunteers . ........... .. ... ............... .
. .........
h Paid staff or management (include compensation in expenses reported on lines c through h) ..
c Media advertisements ., .. .._
....................... . .
d Mailings to members, legislators, or the public ... ...................... .
... .. ...............
e Publications or published or broadcast statements,.. ...
1 Grants to other organizations for lobbying purposes . ........... .
g Direct contact with legislators, their staffs, government officials, or a legislative body . ................... ..
h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any other means ........ .. .... ..
i Total lobbying expenditures (add lines c through h) .....
If 'Yes' to any of the above, also attach a statement giving a detailed description of the lobbying activities
99- 0113845 Page5
Yes
No
N/A
Amount
N/A
N/A
11
082 HAWAII COUNTY ECONOMIC OPPORTU 03891278
0.
HAW COUNTY ECONOMIC OPPORT e
Schedule A (Form 990) 1997 COU1 99- 0113845 Pages
Part VII 1 Information Regarding Transfers To and Transactions and Re ationships With Noncharitable
Exempt Organizations
51 Did the reporting organization directly or indirectly engage in any of the following with any other organization described in section
501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
a Transfers from the reporting organization to a nonchantable exempt organization of:
(I) Cash ... .. .... .. .. .. .. ... ... ..... .... .. ... ...
(ii) Other assets ......... .
b Other transactions:
(I) Sales of assets to a noncharitable exempt organization ... ...... .
(II) Purchases of assets from a noncharitable exempt organization ........... ... ...
(III) Rental of facilities or equipment . ...........................
(iv) Reimbursement arrangements .. .... ........... ... ... .. ........ ........ ... .
(v) Loans or loan guarantees .................. ..................... ...............................
(vi) Performance of services or membership or fundraising solicitations .............................. .. .. .............
c Sharing of facilities, equipment, mailing lists, other assets, or paid employees ... ....... .. ... .. ...
d If the answer to any of the above is 'Yes' complete the following schedule. Column (b) should always indicate the fair market value of the
goods, other assets, or services given by the reporting organization. If the organization received less than fair market value in any
transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a)
Line no.
52 a Is the organization directly or indirectly affiliated iated 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? ........... .... .. ► El Yes
p If Yes," complete the following schedule.
723151
03 -12 -98
14400816 783626
(a)
Name of organization
N/A
(c)
Description of relationship
51a(I)
b(I)
b(II)
b(11I)
b(Iv)
b(v)
b( vi)
c
Yes
N/A
N o
X
X
(b)
Amount involved
(c)
Name of noncharitable exempt organization
(d)
Description of transfers, transactions, and sharing arrangements
IXI
No
(b)
Type of organization
12
082 HAWAII COUNTY ECONOMIC OPPORTU 03891278
HAWAII COUNTY ECONOMIIIIPPORTUNITY COUNC
FORM 990
O
OTHER EXPENSES STATEMENT 1
(A) (B) (C) (D)
PROGRAM MANAGEMENT
DESCRIPTION TOTAL SERVICES AND GENERAL FUNDRAISING
INSURANCE 63,150. 56,835. 6,315.
HOUSING
REHABILITATION LOANS 119,321. 119,321.
UNCOLLECTIBLE
RECEIVABLE 3,000. 3,000.
OTHER 67,128. 56,457. 10,671.
CONTRACTUAL SERVICES 67,731. 67,731.
TRANSPORTATION 222,569. 222,569.
TOTAL TO FM 990, LN 43 542,899. 525,913. 16,986.
FORM 990 STATEMENT OF ORGANIZATION'S PRIMARY EXEMPT PURPOSE STATEMENT 2
PART III
EXPLANATION
99- 0113845
SERVICES TO ECONOMICALLY DISADVANTAGED FAMILIES & INDIVIDUALS IN HI COUNTY.
13 STATEMENT(S) 1, 2
14400816 783626 082 HAWAII COUNTY ECONOMIC OPPORTU 03891278
HAWAII COUNTY ECONOM•PPORTUNITY COUNC
FORM 990
DESCRIPTION OF PROGRAM SERVICE FOUR
WORK TRAINING FOR LOW - INCOME & DISPLACED SUGER
WORKERS; HOME IMPROVEMENT & REHABILITATION FOR
FOR SUB - STANDARD DWELLINGS INVOLVING LOW INCOME
OR DISADVANTAGED INDIVIDUALS; DOPP & LAMP SERVICES FOR DOE.
TO FORM 990, PART III, LINE D
FORM 990
DESCRIPTION
SECURITY DEPOSITS
O
STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS STATEMENT 3
GRANTS EXPENSES
1,571,616. 1,131,301.
OTHER INVESTMENTS STATEMENT 4
VALUATION
METHOD
99- 0113845
AMOUNT
COST 17,796.
TOTAL TO FORM 990, PART IV, LINE 56, COLUMN B 17,796.
14 STATEMENT(S) 3, 4
14400816 783626 082 HAWAII COUNTY ECONOMIC OPPORTU 03891278
- --1...r. . \--_-.7r. --.-., - -^
r �- 0. — Address any reply lo: P.O.•t.... -,.1. 1.
\ ,...,4c;‘,.'
• ` n. n.- f' �QMIt • . II�'.!
✓ i l�JV
HAV :t.!: -
Gentlemen:
- 1J
se 170(b)(1)(A)(vi)
internat 'revenue Sc vice
Lame
For ears beginning prior to January 1 19 0
ile the annuarintErmation return Form 990.
FEB 25 1971
•-•- (... .. )„653
<S 1- r
Hawaii /�
Tel. (213)688 4763 /1
Count? Eco comic Opportunity Qom i
46 Keawo Street
Hilo, Aauaii 96720
Purpose: Charitable & Educational
File Returns with Internal
Revenue Service Center: Philadelphia, Pennsylvania
Accounting Period Ending: February 28
Address Inquiries to District
Director of Internal Revenue: Los Angeles
Li:20:71 -226
Code 421:1402:A0B
Based on information supplied, and assuming your operations will be as
stated in your exemption application, we have determined that you are
exempt from Federal income tax under section 501(c)(3) of the internal
Revenue Code. Any change in your purposes, character, or method of
operation must be reported to us so we may consider the effect of the
change on your exempt status. You must also report any change in your
name and address.
We have further determined that you are not a private foundation within
the meaning of section 509(a) of the Code because you are an organization
described in
ou are required to
or eacn suesequont
year, please rater to c e instructions accompanying the Form 990 -A for
that particular year to determine 'Whether you are required to file.
If filing is required, you mast file the For 990 -A by the 15th day of
the fifth month after the end of your annual accounting period. .
L -178 - (Rev. :..A.)
0
_ You are not required to file Federal income tax returns unless you are
s\trject to the tax on unrelated business income under section 511 of
the Code. If you are subject to this tax, you must file an income tax
return on Form 990 -T. In this letter we are not determining whether
any of your present or proposed activities is unrelated trade or busi-
ness as defined in section 513 of the Code.
You are not liable for Federal unemployment taxes. You are liable for
social security taxes only if you have filed waiver of exemption
certificates as provided in the Federal Insurance Contributions Act.
Contributions made to you are deductible by donors as provided in
section 17a of the Code. Bequests, legacies, devises, transfers or
gifts to or for your use are deductible for Federal estate and gift
tax purposes under the provisions of sections 2055, 2106 and 2522 of
the Code.
County Economcc Opportunity Council
You need an employer identification number, even if you don't have any
employees. This number is to be used on all your tax returns and in
your correspondence with the Internal Revenue Service. If you do not
have such a number, your District Director will take steps to see that
one is issued at an early data.
This is a determination letter.
Very truly your:,
District Director
L -178 - (Rev. L.A.)
Insured
HAWAII COUNTY ECONOMIC
OPPORTUNITY COUNCIL
47 RAINBOW DR
HILO HI 96720
Producer
BISHOP INSURANCE AGENCY
OF HAWAII INC
P 0 BOX 3050
HONOLULU HI 96802
Companies Affording Coverages
FIRST INSURANCE COMPANY
COVERAOES
This is to certify that the policies o Insurance listed below have been issued to the Insured named abov for the policy period indicated, notwlthstanding any
requirement, term or condition of any contract or other document with respect to which t is certificate may be issued or may pertain, the Insurance afforded by the
policies described herein is subject to all the terms, exclusions and conditions of such policies. Limits shown may have been reduced by paid claims.
Type of Insurance
Policy Number
Policy Effective
Date (MM /DD/YY)
Policy Expiration
Date (MMIDDNy)
Limits
General
Liability
Commercial General Liability
General Aggregate
S
Products Comp/Op Agg
S
Personal & Adv Injury
S
Claims Made ❑ Occur
Each Occurrence
S
—
Owner's & Cont Prot
Fire Damage (Any one fire)
S
Med Exp (Any one person)
S
Automobile
—
-
—
—
—
Liability
Any Auto
All owned Autos
Scheduled Autos
Hired Autos
Non-owned Autos
Garage Liability
CBA 6359284
07/01/99
07/01/00
Combined Single Limit
S
Bodily Injury
(Per person)
S 500,000
Bodily Injury
(Per accident)
S 1,000,000
Property Damage
S 250,000
Excess Liability
R Umbrella Form
I Other Than Umbrella Form
Each Occurrence
S
Aggregate
S
Worker's Compensation
And
Employers' Liability
1 Statutory timits
Each Accident
S
Disease - Policy Limit
S
Disease - Each Employee
S
Other
Description of Operations /LocatlonsNehicles/Speelal Items
ADDITIONAL INSURED: HAWAII COUNTY OFFICE OF AGING
CANCELLATION
SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION
DATE THEREOF, THE ISSUING COMPANY WILL ENDEAVOR TO MAIL 30 DAYS WRITTEN NOTICE
TO THE CERTIFICATE HOLDER NAMED BELOW, BUT FAILURE TO MAIL SUCH NOTICE SHALL
IMPOSE NO OBLIGATION OR LIABILITY OF ANY KIND UPON THE COMPANY, ITS AGENTS OR
REPRESENTATIVES.
C6RTIFICATE HOLDER
/ 1
(- / /�J \�
B 06/23/99
Authorized Representative issue Date
HAWAII COUNTY OFFICE OF AGING
101 AUPUNI ST STE 342
HILO HI 96720
FIRST I/NCE
C 2l. LTD.
BOX
C BOX 2856 856 • O Al • HONOLULU. HAWAII 9 5803
FGF 650 (07 -94)
CERTIFICATE OF INSURANCE
CBA 6359284 02
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE
HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW.
• •
DEPARTMENT CF REGULATCRY ACCNCIES
STATE 06 HAWAII
In the Satter of the Petition
For Charter
or
HAWAII COUNTY ECONOMIC OPPORTUNITY CCUNCIL
i
CHARTER CF INCORPORATION
HAWAII COUNTY ECCNOMIC OPPORTUNITY COUNCIL
YOSHITC TANAKA
COUNTY ATTORNEY
COUNTY OF HAWAII
CCUNTY BUILDING, H1L0, HAWAII
ATTORNEY
• •
Ata,aa.aaea al Carter
NsAeht C,tisnow
FILE IN DUPLICATE
In its maw et No Ananenwaaa at
ma Cheer 01 lncaewatien 01
Hawaii Count Economic Oaoorrunity Councl1
The uncersigneo duly authorize° officer of
STATE Jr HA WAJJ
County of Heweai
. Laurence J. Capella,
That the same ere true.
Sulaamae and swam to Ware e1. tits
4,ta
not I/CW . 19
STATE OF HnvvA11
DEPARTMENT OF REGULATORY AGENCIES
Busmen Reaneanon Oivioon
1010 Riataas Aunt
Mahn, Adtlnns: P.O. Boa 40. •1011011101. Ans. 16E10
J
CERTIFICATE OF AMENDMENT
� / :'*w. /IJ i
Neaay P.,tIm 3r0 / Judaea Cram
SUM el mason
/41, 01111100•0•00 nano a/15/82 �} +.
The Sarmaaaq aaa - aaaal t s MINN Ylaw.O Inn 1 61 day el
I•. neat. Gave to, alnsmeteart
FILING FEE 5500
I t t •10 tw e
Officevelt Secretary
•
u
•
•
Hewett County Economic Opportunity Coif%ct1
a Hawaii non profit . corporation, do heresy- certify that - at a
zzieoot meeting of the mercer of said corporation duly coiled cad held at
Hi lo Association to Helo Reteraea CJtlzens Hilo. Hewali , an the - 20th day of
*twit 19 61, for the ouroose of cmenainq the Charter of Incorporation, it was voted
by not less than two-thirds of the mentoera present at the meeting to arena the Charter of
Incorporation of said corporation, as set forth in the esnibit attaches hereto ono redo a part of
this Certificate.
IN WITNESS WHEREOF, the undersigned have hereunto set their hands thiswZf ar
o / liiice nee Chetrpees / �-
Otricea�etat secretary
and r nee ine Costorto beinq first duly
rare on oath depose and say that they- are the Chal roerson one
Secretary resoeetivefy, of Hewes i County Economic O000rrunity Council
that as sucn officers they are duly authorized to sign the foregoes(' Certificate ai Amerlantett
and that they have read the said Certificate aria attached Exhibit, know the contents thereof, ant
ft OTt1ce rota: u ha { r det
pn ✓ s t i fi r
4„ 19
w/7
trr
Or a ay �v e-
By AVA1
MK a em w
G.ter.aarmrQ a -an, +�
• •
INSTRUCTIONS
The amenornenr to the Charter of Incarceration oi a non- oroift earoorarton must De approved
at is meeting auty coiled ana nerd for that purpose or the vote of not ten than two-mites of
the members p: nest at the meeting, or Dy a larger proportion al members to may oe requited
by the Charter of Incorporation.
The exact name of the corporation as stated in the Charter of incorporation most be stole* in
the Neoainq and body of the Certt( icate.
The Certificate must be signets and verified by et least two officers anti filed with the-
Business Registration Division oi the Deportment of Regulatory Agencies. together with the
fifinq ter of 55.00. The amenemenr shall become effective upon the allowance by the
Director of Regulatory Agencies.
E)DiIBIT
The Exhibit must snow that the Charter.of Incorporation nos been amenaed by
1. Stating the article or articles or percgroDn or Darograoets of the Charter of
Inmeparanon as °menet°. or
2. Stating the Charter of Incorporation as amended in hill.
CHARTER OF INCORFORAT1ON
of-
HAWAII COUNTY ECRnMIC OPPORTUNITY COUNCIL
1 It
1, To actively solicit the coordination and cooperation of all individuals.
cgssietes and organisations, torn public and private, titntn the County of Hawaii,
- mores assisting those individuals and grows ono are below average economic levels
'o errant an improved cacaatlit). of financial earnings and to assist the general
)Waite of the County of Hawaii.
2. To enlist interest and financial su000rt from env and all sources to
sngage in protects to commas poverty and to engage in sucn other activities as the
are may dem necessary or eesiraoie to ettect a permanent improvement in the'
capeeltles of individuals, groups, and communities.
•
• •
DEPARTMENT OF REGULATLRY AG.:ICIES
STATZ OF HAWAII
In the Matter of the Petition
For Charter
of
HAWAII CCUt :TY ECONOMIC OPPORTUNITY COUNCIL
CHARTER Cr INCORPORATION
of
HAWAII COUNTY ECONOMIC OPPORTUNITY CCUNCIL
Know ye, that wI. RALPH H. KIYOSAK1,
ROBERT M. CTA, BGU NE BRADSHAW, BENEDICT LU1 KWAN,
FUNICO IWAMA3. and TADAO OKIMOTO, all of whom are
residents of the State of Hawaii, have made °coliea-
tion to me. as Director of Reguiatory Agencies, to
grant a Charter of Incorporation to them and their
associates;
NOV, THEREFORE, I, SIDNEY 1. HASHIMOTO,
Director of the Department of Regulatory Agencies,
State of I :abseil, in the iss of all power and
authority anywise enabling me to act in this babaif,
do hereoy constitute the above -naaaa persons anti their
associates a body corporate, and confer upon them the
following Charters
CHARTER OF INCORPORATION
of
HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL
1.
The name of the corporation shall be "HAWAII
COUNTY ECONOMIC OPPORTUNITY COUNCIL".
11.
The location and initial principal office of
the corporation shall be at County Building, County of
Hawaii, Hilo, Hawaii; such principal office eel be
• •
ehanrad froc clime to time to such other location in the
Sate of Hawaii as :ha eoara of 'Directors =hall designate.
itt.
The ooject: and purposes of the corporation shall
Le:
I. To actively solicit the coordination and
cooperation of all individuals. agencies and organiza-
tions, Poch public and private. within the County of
Hawaii, towarcz assisting thosz individuals and groups
who are below average ecanaoic levels to attain an
ir..provea capability of financial earning.
2. To enlist interact and financial support
from any ano all sources to engage in trojecta to combat
Poverty.
3. To Make, enter into and perform contracts
with any person, firm, association, corporation, privets,
public or municipal or body politic.
4. To sponsor, contract for, or operate and
conduct activities such as remeaial and non - curricular
education, emeioyment, job training, counseling, health
and vocational rehabilitation, housing ano home manage-
ment, welfare, reeearcn, training, and aemonstration
activities, and such other activities as may Le related
to any of the objectives herein.
5. To acquire by pureness or atherwiss, hold,
deal in and dispose of such p 1 property and, with
the consent of not less than three - fourths of the members
of the corporation, such reel property as may Le neceasar
or convenient for the purnosos of the corporation.
6. To borrow coneys with the consent of not
less than three- fourths of the members of the corporatio
without limit as to amount, to meet the operating and of
exoanses of the corporation and, from time to time, to
2.
• •
•
draw, cake, acecpt. enuorse, execute and issue promissory
notes, Jraits, 1 . i 11s of exchange, warrants, bonus, debentures
and other ncgoctai,lc or non - negotiable instruments and
evidences of indebteeneas for any of the aoove purpcsos.
and to secure the pays.anc of any thereof and of the.intercct
thereon by more:eage or piedg =, conveyance or assignment i;%
trust of any of the grocerty of the corporation, and to
sell or otherwise dispose of such bonds or other obligations
of the corporation for its corporate purposaa.
1V.
The corporation shall have all towers teasels of
being d in corporations not organized for profit under
the laws o '• the State of flail and shall be authorised. to
engage in any activities, and do and perform any ects_ef
any nature what hat shall be proper, neesasan or
lent for the furtherance of the objects and pureeses
set forth in Article ill hereof.
V.
The duration of the corporation shall Ls- perpetual
V1.
The corporation shall comoiete its organisation
within thirty (37) days after issuance of the Charter of-
Incorporation.
V11.
All of the powers and authority of the corpora-
tion s'aall be vested in and may be exercised by the Doard
of Directors except as limited by law. this Charter or the
By -Laws. and, in furtherance end not in limitation of said
I powers. the Board of Directors shall have power,
acting always in accordance with the By -Lawsi tonics
rules and regulations not inconsistent with the fiy •Laws:
to create ouch coswn.ntees of the Deere of Directors or of
3.
• •
or !Draper to carry into effect tho
the Cornorat,on and to ..*=sonata as memoers or such
eoem,tt:t_ :ten parsons a: it =hail determine and to
confer uton coon commrttec: =en powers and authority as
may by resolution be sat forth for the carrying on or
exercising cf the purposes and powers of the corporation;
ana generally to do any and every lawful cot naeessar
• Purposes and_
object: of the corporation. Said Boar* of 6ireetors
shall consist of not lass than =i;; (5) portent who shall
be qualified, nominated. alecteO and aoDointad as is
provided for in the"Gy -laws. Until their
:hail have been duly elected the initial directors of
the corporation and their business and home addresses
are as Follows:
Pane
Business Hose
Address Address
Ralph H. Kiyoseki Oast. of Education 81 Apoki St.
6$Q Waienuenus Ave. Hilo, Hawaii
Hilo, Hawaii-
Benedict Lui Kwen State. Employment Service
266 Waianuenue Ave. 225 Kapioleni St.
Hilo, Hawaii Hilo, Hawaii
Blaina Brecsi:aw Univ. of Hawaii Honaunau
Extension Service Hawaii
Kainaliu, Kona
Rot.ert M. Gta Univ. of Hawaii 135 Alas St.
Extension Service Hilo, Hawaii
Federal Building
Hilo, Hawaii
Fumike Iii Dept. of Social Services
1238 Waienuenue Ave. 52 Puuoko St.
Hilo, Hawaii Hilo, Hawaii
Tadao Ckimoto County Auditor's Office
County Building
Hilo, Hawaii Omens. Hawaii
V111.
The officers ce the corporation =hall consist of
such officers as shall he provided for in the By -Laws and
their qualiFicationc, duties, powers, term of office end
4.
• •
manner of appointment shall be es provided for in the
dy -taws. Any o may be created or abolished by the
By -Laws. provided that there shall aiweys bo a president,
4 vice president, a secretary and a t
may be 6 corporation, and the offices of secretary and
treasurer may be held by the same p
officers of the corporation and their business and home
addreasea are es follows:
O7fic -r
President:
Ralon h. Kiyocaiai
Vice- Pres,dcne:
Benedict Lui Kwan
Secretary:
Blaine Bradshaw
T
Robert M. Otis
Business
Address
Oast. of Education SI Aoohi St.
480 Waianuenue Ave. Hilo, Hawaii
Hilo, Hawaii
State.Esasloyment Service
266 Waienuonue Ave. 22S Kaomoiani St.
Hilo, Hawaii Hilo, Hawaii
Univ. of Hawaii
Extension Service Henaunau
Kainaliu, Kens Hawaii
Univ. cf Hawaii
Extension Service 135 Aloe St.
Federal building Hilo, nautili
.Hilo, Hawaii
LX
Membars of the corporation shall be admitted,
suspended, and expelled in such manner as shall from time
to time be p ibed by the By -Laws.
w.
The initial By -Laud of the corporation shall be
approved and adooted by the signers of the Petition for e
Charter of Incorporation within thirty (30) days after the
granting of such Charter. The By -Laws may be altered,
amended or repealed thereafter by a majority of the member,
present at any annual meeting or a special meeting duly
coiled and sooeifically held for such purpose.
S.
Home
Address
. The
The initial
•
6.
xl.
The corporation is no.. organised for profit and
will
not issue coy stock. No,part of the corporation's
assets, income or earnings shall be distributed to its
members, directors or officers except for services
actually rendered to the corporation. If the corporation
shall caeca to exact or shall be dissolved voluntarily
or involuntarily, all property end assets of the corpora-
tion of every kind after the payment of its just debts
shall be eittributed coleiy to one or more organizations
exempt from United Staten income tax, either charitable,
scientific, educational, or with purposes similar to
those of the corporation.
XII.
The property of the corporation shall alone be
liable at law for-payments of the debts and liabilities of
the corporation. No director or officer of tha corporation
or his heirs, executors, or administrators. shall be liable
to the corporation For any loss or damage suffered by it
on account of any action or omission by him as such
director or officer, unitise etch director or officer
shall, with respect to such action or omission, be end /or
have bean guilty of misconduct or negligence in the
performance of his duties as such director or officer.
X111.
This C::arter shall bp subject to amendment
from time to time in accordance with law, and the corpora-
tion shall be subject to all general laws now in force
or hereafter cnectc■ with regard to corporations of this
nature.
• •
IN WITNESS WHEREOF. I have Hereunto sac my
hand end sensed the official :sal, of the Deoertmenc of
Recuietory Acenctes of the Stets of Wauaii ;o be hereunto
affi this aJ7l of /l' <.• 196S.
DIRUC. 1t OF RCu6i.iCCa7 i , NCIOS
STATE OF HAWAII
7 .
•
APPROVED BY:
• •
HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL
BY - LAWS
HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL
BOARD OF DIRECTORS
JUNE 22, 1998
•
Section
Section
Section
Section
Section
Section
Section
ARTICLE III. COMMITTEES
• •
Section
Section
Section
Section
Section
Section
Section
Section
TABLE OF CONTENTS
PREAMBLE
PURPOSE AND FUNCTIONS
ARTICLE I. MEMBERSHIP
Section 1. Size of the Board
Section 2. - Board Composition
Section 3. Selection Procedure for the Poor Sector
Section 4. Selection Procedure for the Private Sector
Section 5. Selection Procedure for the Public Sector
Section 6. Appeals Procedure by Other Groups for
Adequate Representation
Section 7. Removal
Section 8. Alternates
Section _ 9. Vacancy
Section 10. Limitation on Board Service
Section 11. Conflict of Interest
Section 12. Compensation
ARTICLE II. OFFICERS OF THE BOARD
1. Description and Duties
2. Election of Officers
3. Term of Office
4. Recall and Vacancies
5. Dual Office Holding
6. Supervision by Board
7. Ratification of Acts by Board
1. Executive Committee
2. Program Development Committee
3. Membership Committee
4. Finance Committee
5. By -Laws Committee
6. Human Rights Committee
7. Personnel Committee
8. Evaluation Committee
PAGE
1
2
3
3
3
4
4-
5
6
7
8
9
9
10
11
11
12
12
12
12
12
13
14
14
15
15
15
16
16
ARTICLE IV.
ARTICLE V.
ARTICLE VII.
ARTICLE VIII.
ARTICLE IX.
ARTICLE X.
Section 9. Legislative Committee
Section 10. Ad Hoc Committee
MEETINGS AND RULES
Section
Section
Section
Section
Section
Section
Section
ARTICLE VI. FISCAL PROCEDURES
Section
Section
Section
TABLE OF CONTENTS
1. Regular Meetings
2. Notice of Regular Meetings
3. Agenda of Regular Meetings
4. Minutes
5. Biennial Meeting
6. Special Meetings
7. General Rules For All Meetings
1. Fiscal Year
2. Required Signature
3. Legal Documents
PUBLIC ACCESS TO AGENCY INFORMATION
Section 1. Meetings
Section 2. Books and Records
AMENDMENTS TO THE BY -LAWS
DISSOLUTION
COMPLIANCE WITH BY -LAWS
APPENDIX
PAGE
16
16
17
17
17
17
18
18
18
DUTIES AND FUNCTIONS OF THE EXECUTIVE DIRECTOR
Section 1. Conditions 20
Section 2. Responsibilities of the Executive Director 20
22
22
22
23
23
24
25
26
27
• •
BY -LAWS
HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL
PREAMBLE
The name of this private non - profit corporation shall be the
HAWAII COUNTY ECONOMIC OPPORTUNITY COUNCIL.
It shall act as the official Community Action Agency for the
County of Hawaii, in conformity with the standards and
regulations set forth by the Community Services Block Grant
Act (CSBG) and established policies of State Govemment.
1
ARTICLE I. MEMBERSHIP
SECTION 1 SIZE OF THE BOARD
A. Board members selected by HCEOC shall consist of thirty -three (33)
members.
B. The power to change the size of the Board rests with the Board.
C. A change in representation of one category of membership must be
reflected in the proportion of members from the other categories.
SECTION 2. BOARD COMPOSITION
The total number of Board seats shall be divisible by three (3) and represents
the following sectors of the community to effectively address poverty related
issues.
A. Representatives of the Public Sector
Eleven (11) seats shall be allocated to Public Officials or their
representatives.
B. Representatives of the Poor Sector
Eleven (I I) seats shall be allocated to representatives of the poor,
although representatives of the poor need not themselves be poor.
C. Representatives of the Private Sector
Eleven (11) seats shall be allocated to private non - political
organizations.
SECTION 3. SELECTION PROCEDURE FOR THE POOR SECTOR
A. The members of the District Council will elect by majority vote, in a
secret ballot, representatives to the HCEOC Board of Directors.
B. Election for alternates shall be conducted in the same manner and at the
same meeting as HCEOC Board Representatives are elected.
C. Apportioning of Districts.
3
B. The Board Chairperson, or a designated officer of HCEOC, shall solicit
public elected officials by letter to serve on the Board. In the event that
there are not enough elected Public Officials reasonably available and
willing to serve on the Board, HCEOC shall select Public Officials to
serve on the Board.
C. Names of both elected and appointed public officials must be submitted
to the Membership Committee.
D. The Membership Committee shall review all Public Sector applications
and recommend to the Board Public Officials and appointed Public
Officials for final Selection by the Board.
E. The Public Officials selected to sit on the Board may each appoint a
permanent Representative to serve either full -time in his/her place or
whenever he /she is unable to attend a meeting.
F. Representatives of Public Officials have no alternates and restrictions
which apply to alternates of the Private Sector and Poor Sector are not
applicable.
G. Representative of Public Officials shall be authorized to act for the Public
Officials in matters before the Board, and not as individuals.
H. The term of Public Officials or their Representative shall be
conterminous with the term of the office of the Public Official.
SECTION 6. APPEALS PROCEDURE BY OTHER GROUPS FOR
ADEQUATE REPRESENTATION
A. Any community organization shall be able to petition the Board and have
a hearing for representation.
B. Petitions shall be presented at least fifteen (15) days before the regular
meeting of the Board at which time they will first be presented.
C. Petitions shall be filed at Hawaii County Economic Opportunity Council,
47 Rainbow Drive, Hilo, Hawaii 96720 between the hours of 7:45 A. M.
and 4:30 P. M. or by mail.
5
•
B. Procedure for Removal
1. Private and Poor Sectors
a. If a member is absent or not officially represented for two (2)
consecutive Board Meetings and three (3) consecutive
Committee Meetings, the member and the organization which
he /she represents will be notified in writing (fifteen (15) days
prior to the hearing) that the Board intends to remove them.
The member and the organization will be given a date (by the
Membership Committee) to appear at the hearing. At that time
they may present reasons why they should retain their position
on the Board.
• •
2. Private groups may substitute representation at any time with
written notice to the Board, provided that the provisions of these
By -Laws with respect to certification of the representative are
complied with.
3. Public
a. Elected officials or appointed officials shall be notified if their
representatives are not substantial attendance, or for just cause,
the Public Officials may be requested to appoint replacements.
b. The Public Officials, both elected and appointed, may substitute
representatives at any time with written notice to the Board,
provided that the provisions of the By -Laws with respect to
certification of the representative are complied with.
SECTION 8. ALTERNATES
A. Alternate Representative of the Poor Sector
1. Alternates shall be chosen according to Article I Membership,
Section 3C Selection Procedure of the Poor.
2. Alternates shall act only as substitutes for a regular member in his/her
absence and may not serve as officers of the Board.
7
B. The Board of Directors shall fill vacancies as soon as possible.
1. The vacant seat of a representative of the poor shall be filled by
his/her alternate.
2. Vacant seats of representatives of private organizations shall be filled
in the following manner:
a. If an alternate has been selected, the alternate shall serve out the
term and the naming of a new representative shall occur after this
event.
b. If an alternate has not been selected, the Board shall ask the
organization which appointed the former member to name another
representative to fill the term.
SECTION 10 LIMITATION OF BOARD SERVICE
A. Public Officials or their representatives shall have no tenure restriction
and serve for the duration of their appointment by the designating official
as long as the public official is currently holding office.
B. Representatives of the poor and of private organizations may serve up to
five (5) consecutive years, but no more than a total of ten (10) years with
a twelve (12) month hiatus between terms.
SECTION 11. CONFLICT OF INTEREST
A. No person may sit on the Board if he /she is an officer or an employee of
an organization contracted to perform a component of an HCEOC
program, an employee of HCEOC or federal employee of a funding
source.
B. No person may sit on the Board is he /she has a conflict of financial
interest and "substantial interest" in HCEOC contracts.
9-
1 II
• •
ARTICLE II. OFFICERS OF THE BOARD
SECTION 1. DESCRIPTION AND DUTIES
The Officers of the Board shall be: Chairperson, Vice - Chairperson,
Secretary, and Treasurer.
CHAIRPERSON
The Chairperson of the Board shall preside at all meetings of the Board
and Executive Committee; appoint members of all Committees with the
exception of the Executive and Personnel Committees.
VICE- CHAIRPERSON
The Vice - Chairperson shall have all the powers and shall perform all
duties of the Chairperson in that person's absence.
SECRETARY
The Secretary shall maintain a complete file of the minutes of all
meetings of the Board and shall sign required correspondence and
documents.
TREASURER
The Treasurer shall have charge of the funds of the Board and shall
arrange for the deposit of funds in the name of the Board in a Bank
designated by the Board. The Treasurer shall present a Financial Report
to the Board at each regular meeting, and shall explain the Report at the
request of the Chairperson of the Board.
SECTION 2. ELECTION OF OFFICERS
ARTICLE III. COMMITTEES
The standing Committees shall be: Executive Committee, Personnel
Committee, Evaluation Committee, Program Development Committee,
Legislative Committee, Finance Committee, Membership Committee,
By -Laws Committee, and Human Rights Committee. The Chairperson
of the Board shall appoint Committee members with the Exception of
the Executive Committee.
The membership of a particular committee shall appoint its Chairperson
with the exception of the Finance Committee and the Executive
Committee.
Membership on all committees, including the Executive Committee,
shall consist of at least one representative from each of the three (3)
categories of membership comprising the Board. Each Board Member
shall be assigned at least one standing committee, and insofar as
possible, all Board Members should be assigned approximately similar
loads of committee work. The Chairperson of the Board may be an ex-
officio member of all committees but has no vote.
Members of committees shall be given not less than forty-eight (48)
hours notice. Meetings shall be called by the Chairperson of the
Committee.
All recommendations from committees require ratification by the Board
before implementation.
SECTION 1. EXECUTIVE COMMITTEE
The Executive Committee shall consist of the Officers of the Board, plus
as many additional members as required to make the total membership
proportional to the representation of classes of Board membership.
These additional members shall be elected by the Board in the same
manner as officers are elected according to these By -Laws.
Nominations for each of the Executive Committee positions shall be
made by the Nominating Committee, whose responsibility it shall be to
maintain proportional representation.
- 13 -
SECTION 4. FINANCE COMMITTEE
The Committee shall recommend guidelines for the management of
fiscal policies, shall work with the Executive Director in preparing the
budget, and make a quarterly report on the fiscal condition of the
corporation to the Board. This Committee shall also explore
possibilities of community contributions to the non - Federal share of the
cost of any program.
SECTION 5. BY -LAWS COMMITTEE
The By -Laws Committee shall be responsible for the development of by-
Laws and recommendations of proposed amendments to the By -Laws.
The Committee shall annually evaluate the By -Laws for conformity to
Federal, State and local regulations, and for operating efficiency. It shall
perform such additional duties as prescribed by the Board including
legal matters. -
SECTION 6. HUMAN RIGHTS COMMITTEE
The Human Rights Committee shall hear any and all grievances, except
for the grievance of the staff, which shall be handled by the Personnel
Committee, or suggestions from any member of the Board or the
community concerning matters of interest to it. The Committee shall
report to the Board, all matters brought to its attention and all
recommendations it may have. The Committee shall make itself
available to the public. Nothing in this provision shall prevent parties to
grievance complaints from subsequent direct access to the Board.
This Committee shall work in conjunction with the Equal Employment
Officer.
This Committee will also review the Affirmative Action Plan and
recommend Board approval.
This Committee will also guarantee the enforcement of the Agency's
Affirmative Action Plan.
- 15 -
SECTION 1. REGULAR MEETINGS
ARTICLE IV. MEETINGS AND RULES
The Regular Meetings of the HCEOC Board of Directors shall be held
on the fourth Monday of each month unless otherwise ordered by the
Board or the Executive Committee. However, the Board shall meet at
least once every ten (10) weeks.
SECTION 2. NOTICE OF REGULAR MEETINGS
A. Written notice of meetings and the Agenda shall be sent to all members
of the Board. Committee reports, reports from the Executive Director,
and other agenda materials shall be included in the mailing when
available.
B. Notice shall be provided at least five (5) days in advance of meetings.
C. It is the responsibility of member organizations to see that their alternates
are notified when they are to attend a meeting in the place of the
representative.
SECTION 3. AGENDA OF REGULAR MEETINGS
A. The Agenda shall include minutes of the previous regular meeting, any
special meetings, and committee meetings held since the last regular
meeting.
B. The Chairperson shall provide opportunity for new business to be
introduced from the floor and from the public, whether or not this has
been included in the advance written agenda.
SECTION 4. MINUTES
A. Written minutes shall be kept for each meeting.
- 17 -
C. Voting
Three (3) seats shall constitute a quorum at any Committee Meeting.
3. The quorum requirement is applicable for all official Board action at
the time the action is taken. If at any time during a meeting the
quorum is destroyed, the Board's action will not be recognized as
official.
1. All votes in Regular or Special Board Meetings and Committee
Meetings shall be by majority votes unless otherwise specified in the
By -Laws.
2. Proxy voting by any Board Member shall be prohibited at meetings of
the Board and its Committees.
D. Scheduling of Meetings
1. All meetings shall be scheduled for the convenience of Board
Members and the General Public.
- 19 -
G. The Executive Director shall maintain a complete library of pertinent
current rules and regulations and policies.
H. The Executive Director shall be responsible for informing the Board of
all Federal, State, and local Laws and Regulations to enable the
administration of programs to be in compliance with them.
I. The Executive Director shall be responsible for the proper completion
and prompt return of all official requests for information, reports, and
forms from funding source.
J. The Executive Director shall be responsible for maintaining liaison
between the Board and other agencies, and shall keep communications
continuous with all community agencies relevant to the work of HCEOC.
K. The Executive Director shall hire, supervise and terminate employees and
shall be responsible for compliance with Federal, State, County, and
HCEOC Policies on Equal Employment Opportunity, Affirmative Action
and hiring and termination of staff members.
L. The Executive Director shall direct and supervise all HCEOC Employees
and make recommendations to the Board matters of Personnel Policy.
M. The Executive Director shall perform such other duties and carry out
such other responsibilities as the Board may require.
- 21 -
- 23 -
ARTICLE VII. PUBLIC ACCESS TO AGENCY INFORMATION
SECTION 1 MEETINGS
All Committee, Regular and Special Board Meetings shall be open to
the public except those portions concerned with personnel matters.
SECTION 2. BOOKS AND RECORDS
Upon request, all books and records shall be made available to the
public with the exception of staff personnel records.
• a
ARTICLE IX. DISSOLUTION
The duration of the corporation shall be perpetual. In the event the
corporation is to be dissolved, dissolution procedures shall be in
accordance with the State Law as modified by any other legally
binding conditions.
- 25 -
HILO
SEVEN COMMUNITIES
HILO
DISTRICT COUNCIL
14 MEMBERS
1
4 REPRESENTATIVES
TO THE BOARD
PUBLIC
11 MEMBERS
KA'U -PUNA
TWO COMMUNITIES
d 3
I1i
l
2
a
2
KA'U -PUNA
DISTRICT COUNCIL
6 MEMBERS
1
2 REPRESENTATIVES
TO THE BOARD
LOW- INCOME
11 MEMBERS
KONA
THREE COMMUNITIES
1
KONA
DISTRICT COUNCIL
12 MEMBERS
1
2 REPRESENTATIVES
TO THE BOARD
HCEOC BOARD OF DIRECTORS - TOTAL OF 33 MEMBERS
HAMAKUA- KOHALA
THREE COMMUNITIES COUNTY -WIDE
d
•e Y
m
3m 2 d'm
na
o
�£
1
HAMAKUA- KOHAIA
DISTRICT COUNCIL
8 MEMBERS
f
2 REPRESENTATIVES
TO THE BOARD
PRIVATE
11 MEMBERS
1 REPRESENTATIVE
TO THE BOARD
l
1
-
U
T
HEAD
START
PO ICY
COUNCIL
7
MEMBERS
•
0