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HomeMy WebLinkAboutCOM 0667.030 1998-2000 ' , s1einnt - - •.: `. .4. ./ Cwn ot41.03ofi9R8-2000, a . tY OF' 4. - Stephen K. Yamashiro ; ° ��L /,:' Harry A. Takahashi • Mayor I. \41F• ^/ Director "s, s ;, —,; _ S. K. Schulte V��rE aF H"'' Deputy County of jOathaii • DEPARTMENT OF FINANCE 25 Aupuni Street, Room 118 • Hilo, Hawaii 96720 -4252 (808) 961-8234 • Fax (808) 961-8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2000 -01) HUMAN SERVICES NONPROFIT GRANTS REVIEW COMMITTEE (HSNPGRC) FISCAL YEAR ENDING:June 30, 2001 DATE OF APPLICATION: 1/28/00 GRANT APPLICATION FOR: Youth -At -Risk Services (Program Title) Legal Name of Organization: The Island of Hawai'i YMCA 300 W. Lanikaula Street, H Hawaii 96720 Mailing Address: Facility/Site Address: Director /Site Manager: Phone: Robert K. Masuda Phone: 885 -7420 Organization President: Frank Hustace Phone: 885 -7420 Contact Person (Grant Writer) Amount of request for County funds: $ 65 , 000 Total annual budget of organization: $ 1, 7 22 , 6 5 3 Has the applicant applied for any other funds from the County of Hawaii this fiscal year? Yes Source /Department: . No Agency /Program(s): 0 Social Services 0 Youth Programs CS Elderly Programs Check Category (ies) 0 Culture and Arts 0 Education 0 Other 03 � Comm. No. U/ p - I 7 • File No. ' I AVM Ref. To: 44 EJL Briefly, define the program for which funding is being requested: Ref. Date FEB 2 3 2000 YMCA Youth - At - Risk Services is an array of programs for youth :aged 5 -18 that are developmentally appropriate and challenged- based. The goal of the program is to assist participants' goal achievement and to make healthy lifestyle choices. Funding is requested to assist the YMCA in making these programs accessible to Hawaii County's families and youth. 1 QUALIFYING STANDARDS FOR APPLICANTS An applicant must meet all of the following standards: Be chartered or otherwise authorized to do business in the State for charitable purposes and exempted from the Federal income tax by the Internal revenue Service. Have a governing board whose members serve without compensation and have no conflict of interest between their regular occupations and the services provided. O 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. • M. `, 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 S; • • IV. QUARTERLY ALLOCATION Under no circumstances shall grant funds be disbursed in a lump sum payment. Grant funds will be disbursed to Grantees only through a quarterly allocation process. The disbursement of grant funds can be formulated on an equal quarterly apportionment basis. V. GRIEVANCE PROCEDURE The applicant will adopt and maintain a grievance procedure to assure proper accounting for any concerns and complaints about its programs or services that may arise from its members, employees, clients or from other members of the public. VI. DISCLOSURE OF INFORMATION All information, data, or any other material provided to the County by virtue of this application shall be subject to the Uniform information Practices Act (UIPA), ch. 92F, Hawaii Revised Statutes. All such material is deemed govemment record and shall be open to the public and may be provided to other public and/or private funding sources. VII. CONTINUED ELIGIBILITY Any applicant or recipient who withholds or omits any material facts or deliberately misrepresents such facts to the County of Hawaii shall: I) Immediately be disqualified from consideration for Nonprofit Grant funding; OR 2) be in violation of the terms of the Grant Agreement of County funds in which case a grant agreement can be terminated by the County and the recipient or provider may be liable to reimburse all or a portion of any funds received therein. VIII. ACKNOWLEDGMENT The Island of Hawai'i YMCA (Legal Name of Organization) hereby agrees to administer the Youth -At -Risk Services (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 .. r X. AUTHORITY AND CAPACITY OF APPLICANT The applicant certifies that it has the authority and capacity to develop and submit this application, and to fully administer the program(s) pursuant to this application. UNSIGNED PROPOSALS WILL NOT BE ACCEPTED! • k Ii 1/28/00 Signature of Pr Date 1/28/00 Signature of presi tie tit /CE0 • Date • 4 • NARRATIVE QUESTIONS PROGRAM /SERVICE DESCRIPTION A. Overview: 1. Describe the program for which funding is being requested. YMCA Youth -At -Risk Services is an array of developmentally appropriate and challenge -based programs for youths aged 5 - 18. Specific programs and activities in YMCA Youth -At -Risk Services include: Recreational Day Camps - Summer Fun: Fun House (grades K - 3) Kids' Express (grades 4 - 8) Summer Y -Tots Preschool (age 5) - Holiday Fun: Winter Fun /Express (grades K - 8) Spring Fun /Express (grades K - 8) - School Release Days Aquatics Program (grades K - 12) - Progressive Swimming - Preschool Swim - Swim Team (12 +) - Jr. Lifeguard (12 +) - Windsurfing (12 +) - Sailing (12 +) - Surfing (12 +) - SCUBA (12 +) Camping Program - Sailing Camp (12 +) - Surf Camp (ages 12 +) - Aquatic /SCUBA Camp (12 +) - Volcano Camp (grades K - 8) - Camp Waipi`o (12 +) Youth Sports /Fitness Program: - School Health and Fitness (grades 5 - 7) - Ponekos basketball (grade 3 - 12) - Na Opio volleyball (grade 3 - 12) - Jalapenos Basketball (grade 3 - 12) - Youth Soccer (grade 3 - 12) - Sailing Team (12 +) - Martial Arts (ages 7+) - Jr. Tennis (12 +) - Gymnastics (grade 3 - 12) Teen Programs: (grades 8 - 12) - Summer Youth Academy • • ) YMCA Youth -At -Risk Services 2000 -2001 - Tutoring Program - Youth and Government - YouthMapping - Youth Mentoring - Jr. Leaders - Late -Nite Basketball - Skatepark 2. What unique or significant service will be provided? YMCA Youth -At -Risk Services is unique in terms of its philosophy, program development, and service delivery. Philosophy: The primary goal of all programs developed by The Island of Hawai`i YMCA is to strengthen families by promoting meaningful opportunities for physical and emotional growth for both individual family members and for the family as a whole. YMCA Youth -At -Risk Services is guided by the YMCA values of equal opportunity, respect for cultural diversity, and individual and shared responsibility. Youth -At -Risk Services provides challenging opportunities and encourages young people to practice effective interpersonal skills that help them develop increased self- understanding. Skill development is reinforced by staff members' interaction with program participants, and younger staff members are encouraged to assume greater responsibility for program guidance as they gain experience and skills. Program Develop All YMCA programs are volunteer- driven /staff- managed, a management process used at YMCAs throughout the world. By design, the development of YMCA activities is a cooperative effort between members of the corporate and branch boards, other program volunteers, and professional staff. YMCA staff is trained in curriculum design and program implementation while board members and other volunteers work to match specific program needs with private sector resources. Whenever necessary, volunteers devote time and energy on YMCA projects. Examples of recent collaborative activities include the establishment and equipping of the YMCA Aquatics Center at Kawaihae, development of a fitness center at the Waiakea Settlement YMCA, and construction of the new Ho`olulu Skateboard Park in Hilo. Programs and activities at each site are designed and implemented by YMCA staff. Service Delivery: The Island of Hawai`i YMCA has three associated branches: Waiakea Settlement YMCA (Hilo), Kona Family YMCA, and Waimea Family YMCA. Each branch develops program specialties that conform with the needs of each service population and to the physical diversity of each region. In addition, the Association provides opportunities for • program participants from any branch to participate in activities and /or programs of other branches as part of a particular program. The programs and activities that comprise YMCA Youth -At -Risk Services reflect the Association's commitment and ability to provide relevant learning opportunities for youth. 2 YMCA Youth -At -Risk Services 2000-2001 • YMCA day camp programs (Summer Fun, Holiday Fun, and School Release Days), and resident camp programs (Sailing Camp, Surf Camp, Aquatic /SCUBA Camp, Volcano Camp, and Camp Waipi`o) are designed to educate youth about the Big Island's diverse ecosystems, cultural heritage, and personal responsibility for the environment. Structured recreational opportunities for youth in Hawai`i County are relatively scarce, and lack of public transportation suppresses attendance. YMCA camping programs help alleviate this by making excursions in YMCA vehicles part of the weekly curriculum. 3. What specific outcomes are to be achieved? The Island of Hawai`i YMCA will provide safe programs of high quality, and program participants will achieve measurable development of new skills. 4. How will the proposed program empower participants /clients to become self - sufficient and facilitate positive social change? YMCA Youth -At -Risk Services provides a safe, structured environment in which qualified staff members assist young people in identifying and achieving personal goals. When the perception of self worth increases, individuals are often encouraged to reach out to others. In turn, increased awareness and appreciation of the environment and of the needs of the broader community are also encouraged to develop. YMCA programs teach environmental responsibility and create opportunities for community interaction and service. YMCA Youth -At -Risk Services provides a range of choices and opportunities which enable youthful participants to identify and achieve personal goals. B. Problem /Need: 1 What is the problem /need the proposed program /service is designed to meet? • An alarming percentage of Hawaii County's youth is considered "at risk." A persistently weak island economy, divorce or other family fragmentation, and continuing exposure to alcohol, drugs, and violence are major contributing factors. Young people are increasingly tempted to make unsafe or unhealthy choices that often result in anti - social behavior, erratic performance in school, depression, and increased dependency on alcohol and drugs. The YMCA is not an intervention agency, but addresses the symptoms of family dysfunction by providing individuals and families with activities and programs that stimulate healthy development. YMCA Youth -At- Risk Services provides a safe place for youths to identify essential skills, set personal goals, and be recognized for their achievements. 2. Who is the target population and what are the specific needs? The target population is the youth of Hawaii County. Our young people have the fewest number of structured recreational opportunities per capita in the state. The combination of few program opportunities and the continuing economic weakness of Hawaii County make participation in meaningful activities impossible for many of our 3 YMCA Youth -At -Risk Services 2000-2001 • youth and families. YMCA Youth -At -Risk Services addresses this by providing relevant programs and financial assistance for those who need it most. 3. What is the geographical area(s) to be served, facility and hours of operation? The Island of Hawaii YMCA has branches in three geographical areas: Hilo (Waiakea Settlement YMCA), Kona (Kona Family YMCA), and Waimea (Waimea Family YMCA). Each branch is open Monday - Friday, 8:00 AM - 5:00 PM. Hours vary. C. Collaboration /Coordination: 1. What specific measures will be taken to collaborate /coordinate with other community resources to achieve maximum program efficiency and cost effectiveness? The Island of Hawai`i YMCA collaborates with many community organizations to share resources. The YMCA collaborates regularly with the following organizations: Queen Lili`uokalani Children's Trust, Department of Human Services, Department of Education (Keonepoko, Kahakai, Kealakehe, Honaunau, Waimea, Waikoloa Elementary Schools), The Family Court, King Kamehameha Beach Hotel, Waikoloa Bay Club, The Kamehameha Schools, County of Hawai`i Parks and Recreation, North Hawaii Community Services Council, Legal Aid Society of Hawai`i, Domestic Violence Interagency Team, Hawai`i Centers for Independent Living, State Office of the Attorney General, The Children's Advocacy Center, Hawaii County Corporation Counsel's Office, and the Hawaii County Prosecutor's Office. In addition, the YMCA collaborates and /or receives assistance from the Jaycees, Hilo Y's Men's Club, the Rotary Club, the Lion's Club, the Army Reserve Civil Engineer Corps, Hawai`i Rodeo Cowboy's Association, Ironman Triathlon, and private businesses islandwide. Not listed above are numerous private individuals, including attorneys, clinical psychologists, and physicians with whom the YMCA actively collaborates. These collaborative relationships are important for delivery of needed services, particularly in the areas of financial assistance and the use of facilities. 2. How will these measures reduce or eliminate any existing duplication of services to your designated target group? The YMCA uses a variety of activities and processes in its programs /services similar to other agencies /organizations, but which differ in terms of purpose and /or objective. Although a stated goal of YMCA recreational and athletic programs is to develop appropriate skill(s), primary emphasis is always placed on character development. Twin goals of YMCA collaboration with community organizations is to: 1) share and interpret information that ensures YMCA programs and services meet the needs of the community, and 2) generate stable financial resources and make productive use of community facilities to ensure programs remain available and affordable for all. • 4 • S ° • YMCA Youth -At -Risk Servii 000 -2001 D. Goals and Objectives: 1. What are the major goals /benchmarks of the proposed program? The goals of YMCA Youth -At -Risk Services are to: a) Offer a range of safe, developmentally appropriate programs that provide young people with opportunities to identify and achieve personal goals and to practice interpersonal relationship skills; b) Enable each participant to identify and achieve a personal goal that encourages development of a healthy lifestyle; The benchmarks will be measured by pre /post program surveys and evaluations, parent evaluations, and staff evaluations and observations as well as by monitoring from funding and regulatory resources. 2. What specific objectives /action steps are planned for each goal? Specific action steps in the YMCA Youth -At -Risk Services are as follows: a) Safe, meaningful programs of high quality - Young participants and their parents will be surveyed as part of the specific program /activity to monitor quality control; b) Participant goal achievement - Participants will be asked to identify a goal during the program application /orientation process. At the close of the program, participants will be asked if they have achieved their identified goal. This will be corroborated by staff observation, and parents' and participant's overall program evaluation. 3. What is the timeline (start and end dates) for each action step? Action steps described above will be conducted at the appropriate time during each program. Program start and end dates vary throughout the year: • Summer: Recreation Day Camps: (Summer Fun: Fun House, Kids' Express, Summer Y- Tots); Camping Program: (Sailing Camp, Surf Camp, Aquatic /SCUBA Camp, Volcano Camp, Camp Waipi`o); Youth Sports /Fitness Program: (Na Opio Volleyball, Jr, Tennis, Gymnastics, Martial Arts); Aquatics Program: (Progressive Swimming, Sailing, Surfing, Windsurfing, SCUBA); Teen Programs: (Late -Nite Basketball; Summer Youth Academy; Skatepark). • Fall: Recreation Day Camps: School Release Days, Aquatics Program: (Progressive Swimming, Preschool Swim, Jr. Lifeguard, Windsurfing, Sailing, Surfing); Camping Program: Waipi`o Camp; Youth Sports /Fitness Program: (School Health and Fitness, Ponekos and Jalapenos Basketball, Na Opio Volleyball, Youth Soccer, Sailing Team, Martial Arts); Teen Program: (Tutoring Program, Youth and Government, YouthMapping, Youth Mentoring, Jr. Leaders, Skatepark). 5 YMCA Youth -At -Risk Services 20.001 • • Winter: Recreation Day Camps: (Holiday Fun: Winter Fun, School Release Days), Aquatics Program: (Progressive Swimming, Preschool Swim, Jr. Lifeguard, Windsurfing, Sailing, Surfing); Camping Program: Waipi`o Camp; Youth Sports /Fitness Program: (School Health and Fitness, Ponekos and Jalapenos Basketball, Na Opio Volleyball, Youth Soccer, Sailing Team, Martial Arts); Teen Program: (Tutoring Program, Youth and Government, YouthMapping, Youth Mentoring, Jr. Leaders, Skatepark). • Spring: Recreation Day Camps: (Holiday Fun: Spring Fun, School Release Days), Aquatics Program: (Progressive Swimming, Preschool Swim, Jr. Lifeguard, Windsurfing, Sailing, Surfing); Camping Program: Waipi`o Camp; Youth Sports /Fitness Program: (School Health and Fitness, Ponekos and Jalapenos Basketball, Na 'Opio Volleyball, Youth Soccer, Sailing Team, Martial Arts); Teen Program: (Tutoring Program, Youth and Government, YouthMapping, Youth Mentoring, Jr. Leaders, Skatepark). 4. What significant client- centered outcome(s) will the program achieve? How many participants will attain at least one personal program outcome? Seventy -five percent of the participants in YMCA Youth -At -Risk Services will achieve one personal goal at the completion of each program. Personal goals will be identified by participants at the beginning of each program, and evaluations will be conducted at the conclusion of each program to determine success rates. E. Service Delivery: 1. What methodology will be used in the proposed program's delivery of service(s)? Program services will be delivered congruent with the YMCA of the USA national standards. All members of the YMCA staff have received appropriate training for their positions. Staffers who require specific certification as a condition of their employment, (e.g. Life Saving, CPR, Swim Instructor, SCUBA Instructor, etc.), complete YMCA training and receive certification prior to hiring. The YMCA provides a high level of safety for participants, and ratios of participants to staff are consistently below minimum state requirements (e.g. State of Hawai'i 20:1; YMCA 14:1). F. Evaluation: 1. What process will be used to evaluate the program and services? The following instruments evaluate YMCA Youth -At -Risk Services: • Interviews and surveys of program participants and parents; • Staff observations to determine participants' achievement of identified goals and /or skills; • Monitoring by appropriate regulatory agencies. 6 r o • YMCA Youth -At -Risk Servi'21L000 -2001 2. How will this process measure the outcomes specified in Item D (1 - 4)? Participant and /or staff input on progress toward achievement of identified goals is a key element in overall program evaluation. As the participant is the one who identifies desired goal(s) and will benefit from his or her achievement, it is appropriate that each participant assume some measure of responsibility for self - evaluation. G. Program Fees: 1. Does your organization charge a membership fee for service participants? The Island of Hawai'i YMCA has one membership rate, $10.00 per individual per year. 2. Does the proposed program charge participants a fee for service(s) provided by your organization? a) Describe or attach the fee for service information: Recreational Day Camps: $100.00 per week, inclusive. Summer Fun (FunHouse: grades K - 3); Kid's Express (grades 4 - 8). Winter Fun, Spring Fun (grades K - 8), $20.00 per day, inclusive. School Release Days, $15.00 per individual /$30.00 per family. Aquatics Program (grades K - 12) Progressive Swim: $40.00 for a 10 -day session Water and Ocean Safety: no charge for elementary school program Windsurfing: $55.00 for a 2 -day course, inclusive Sailing (ages 12 +): - $100.00 for a 4- week /24 -hour course School Health and Fitness (grades 5 - 7) Sailing Camp (ages 12 +): $140.00 for a 1 -week camp, inclusive Volcano Camp (grades K - 8): $160.00 for a 2 -week camp, inclusive Camping Program: 5 -day: $700.00, inclusive 7 -day: $1,000.00, inclusive 14 -day: $2,075.00, inclusive Youth Sports (Ponekos basketball, Na Opio volleyball): no charge Late -Nite Basketball (grades 8 - 12): no charge Youth -in- Government: (grades 8 - 12): no charge Martial Arts (ages 7 +): $25.00 monthly b) Describe how you will ensure that all interested participants will be included despite an inability to pay the entire fee. The goal of YMCA Youth -At -Risk Services is to provide safe programs and activities that challenge youths and support their physical, mental, and emotional development. Although YMCA programs are reasonably priced, some families are unable to participate without financial assistance. Collaborations with such agencies as Queen Lili'uokalani Children's Trust, Department of Human Services, and other agencies and 7 . . o YMCA Youth -At -Risk Services 2000 -2001 community groups helps strengthen the YMCA's financial aid program thus ensuring program participation regardless of ability to pay. H. Viability: 1. What is the justification or rationale for the expenditure of public funds for the proposed program? The percentage of public funds to total budget requested in this proposal is 18 %. As a direct result of continued County of Hawai'i funding, the number of youths able to participate in YMCA Youth -At -Risk Services programs is increased by providing access for financially - challenged families. The YMCA encourages partnerships with agencies and organizations whose philosophies are congruent with the National YMCA movement. Benefits from these partnerships include sharing facilities, involvement of YMCA staff in other agencies' programs, and cultivation of scholarship support. 2. What are the financial and programmatic plans to sustain the proposed program beyond the upcoming fiscal year? YMCA Youth -At -Risk Services is an integral part of overall YMCA programming and its activities will be offered to the community beyond the upcoming fiscal year. Public funding is used to subsidize expenses so program fees remain reasonable, thus ensuring Y programs are accessible to increasing numbers of youth and their families. I. Budget: Please see attached completed budget tables. ORGANIZATION /AGENCY INFORMATION A. Board of Directors: 1) Has the organization's Board of Directors received formal training within the past two (2) years? All corporate and branch board members receive formal training when they join their respective boards. There is no certificate issued for the training. The training includes a Board of Directors manual that outlines members' responsibilities. In addition, new members are encouraged to attend the National YMCA Key Leaders Conference held in April each year in Honolulu. 2) What are the primary roles and responsibilities of your Executive Director? The President /CEO is responsible for the overall management and development: • Board, volunteer, and staff development; • Capital and operating fundraising; • Community development and relations; 8 • YMCA Youth -At -Risk Services • • Establishing a system of environmental and outdoor education programs; • Long -range planning 3) What are the primary roles and responsibilities of your organization's Board of Directors? (Clarify role of executive officers vs. general membership). The primary roles and responsibilities of the Board of Directors are as follows: • to adopt rules and regulations for the conduct of meetings and of the Corporation; • to appoint or approve the appointment of committees; • to define the duties of officers and committees; • to employ and define the duties of agents and employees; • to delegate duties; • to establish and discontinue branches; • to establish general policies for the Corporation and to manage the business and affairs of the Corporation. In addition, all Board members are responsible to assist the Corporation with annual SME and other fundraising efforts. Officers of the Corporation are Chair, 2 Vice Chairs, Secretary, and Treasurer. The officers have specific duties in addition to those of the general members of the Board of Directors. (Please see by- laws.) B. Past Performance: 1) How effective has your organization /agency been in achieving program goals in the past two (2) fiscal years? • a. Quantitative data on numbers served: In 1999, through its programs, services, and special events, The Island of Hawai'i YMCA touched the lives of over 9,000 individuals. Of that number, 3,149 young people participated in YMCA Youth -At -Risk Services programs. These are unduplicated numbers, and many youths participate in several programs. b. Qualitative data showing number and percentage of participants achieving measurable outcomes. Measurement of outcomes was inconsistent during the past program year, a result of implementation of new diagnostic tools and assessment protocols. Although anecdotal information exists on participant progress, Association -wide assessment will be in place • during the current program year. C. Financial: 1) Have your organization's current program operation remained the same as last year? What major program or financial changes will be incurred next year? 9 • 0 YMCA Youth -At -Risk Services 2000 -2001 Program: YMCA Youth -At -Risk Services will remain substantially the same Financial: Each year, the Sustaining Membership Campaigns (SME) provide important funding that sustains branch and Association operations. Over the past several years, projected fundraising goals have been achieved at all branches, and the success of a corporate SME indicates increased community awareness of YMCA goals and priorities. 2) What is the status of all of your organization's major contracts or agreements for the coming year (employ agreements, office leases, primary grant revenue /supplier, etc.)? All current contracts will continue for program service and facility use and /or lease. No major contracts were added for programs in YMCA Youth -At -Risk Services. 3) How does the proposed program fit into your long range financial plan? Providing quality programs that assist our community's youth in developing healthy lifestyles is a goal of our Association and of the national YMCA movement. SME, our principal community fundraising effort, is dedicated to youth services development. 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? Department of Education - A+ Program Naomi Morita 974 -2002 County of Hawai`i Leningrad Elarionoff 961 -8225 Department of Human Services Jenny Whitlock 586 -5672 Judiciary, CADR Elizabeth Kent 522 -6464 Hawai`i Island United Way Carol Feldman 326 -7400 E. Alcohol. Tobacco a 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? Workplace: Smoking is not permitted in YMCA facilities. Staff members are encouraged to adopt a healthy lifestyle which includes exercise, good nutrition, and awareness of the deleterious effects of tobacco, alcohol, and /or drug use. Program: Risk management training is given to all staff working in youth programs. 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ARTICLE II - MISSION AND PURPOSES Section 1. MISSION STATEMENT: Aloha Ke Akua "God is Love" The Mission of the Island of Hawaii YMCA is to share God's Love with children, adults, and families of all races and faiths by putting Christian principles into practice through programs that build healthy body, mind and spirit for all. Section 2. The Island of Hawaii YMCA is committed to providing a wide range of services and programs to the general community that encourage and nurture the mental, physical, social and spiritual capabilities of individuals to cope with our changing world. Section'3. No substantial part of the activities of this corporation shall be for the purpose of carrying on propaganda, or otherwise attempting to influence legislation. None of the activities of this corporation shall consist of participating in, or intervening in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office. Section 4. No part of the net earnings of this corporation shall inure to the benefit of any private shareholder or any individual. The property of this corporation is irrevocably dedicated to charitable purposes and upon liquidation, dissolution or abandonment of the owner, after providing for the debts and obligations thereof, the remaining assets will not inure to the benefit of any private person but will be distributed to a nonprofit fund, foundation or corporation which is organized and operated exclusively for charitable purposes and which has established its tax - exempt status under Section 501(c)(3) and 509(a)(1), (2) or (3) of the Internal Revenue Code of 1954, as amended. ARTICLE III - AFFILIATION Section 1. This corporation shall be and is hereby affiliated with the following: The Hawaii State Cluster of the Young Men's Christian Association of the United States of America; the West Field Office of the Young Men's Christian Association of the United States of America; National Council of Young Men's Christian 1 411 • e ' J Association of the United States of America; and the World Alliance of Young Men's Christian Associations. ARTICLE IV - MEMBERSHIP Section 1. ACTIVE MEMBER. Any person who is in agreement with the purposes of the Island of Hawai'i YMCA may become an Active Member of the corporation if he or she meets the requirements of one of the following categories: a. Sustaining Member: Any person who makes a financial contribution to the support of the YMCA in an amount prescribed by the Board of Directors shall be a Sustaining Member. The Board of Directors may establish classification for sustaining members. b. Participating Member: Any person who participates in any program of the Island of Hawai'i YMCA shall be required to become a member. Such persons may be required to pay such dues and meet such membership requirements as may be prescribed for that program by a policy statement of the Board of Directors c. Corporate Member: Any person who serves as a member of the Board of Directors of the Corporation or on the Board of Managers of any Branch. Section 2 HONORARY MEMBER. In recognition of meritorious services to the corporation, the Board may elect a member to be an Honorary Director for life. An Honorary Director will be welcomed at all meetings but shall not have a vote nor he /she be an officer. Section 3 VOTING MEMBER. The members of the Board of Directors of the corporation shall have a vote in the operations of the corporation. All other members are non - voting members. All non - voting members retain all rights and privileges conferred by membership in this organization. ARTICLE V - BOARD OF DIRECTORS a) Composition: The management of this Corporation shall be vested in a Board of Directors of not less than ten nor more than thirty person. The members of said Board shall be elected in rotating terms of three (3) years, except as otherwise provided for representative members by the unexpired members of the Board of Directors. The officers of the Board of Directors shall be a Chairman of the Board (hereinafter called Chairman), one or more Vice Chairman, a Secretary, a Treasurer, and such officers as the Board of Directors shall from time to time prescribe, chosen from their own number, as provided for in these 2 • e • • Bylaws. b) Functions: The Board of Directors is empowered (a) to adopt rules and regulations for the conduct of their meetings and of the Corporation, (b) to appoint or approve the appointment of committees, and to discontinue the same, (c) to define the duties of officers and committees, (d) to employ and define the duties of agents and employees, (e) to delegate duties, (f) to approve budgets and policies for the Corporation, (g) to elect a successor to hold office for the unexpired portion of the term of any officer or member of the Board of Directors whose place shall be vacant at any time, (h) to establish and discontinue Branches, (i) in general to exercise and perform all the powers necessary to conduct the work and policy of the Corporation, (j) to appoint an auditor annually to audit or review the accounts of the Corporation, (k) to establish general policies for the Corporation and to manage the business and affairs of the Corporation. c) Meetings: 1) The Board of Directors shall meet at least quarterly at such time and place as it shall determine. Twenty five percent of the duly elected Directors then constituted shall constitute quorum. The Chairman shall act as presiding officer of the Board of Directors or in his absence the next ranking officer present. The annual meeting of the corporation shall be held immediately preceding the regularly scheduled June meeting of the Board of Directors. 2) of Directors of the Corporationsmayibe called gby the hChairmanoor - shall be called upon the written request of any five or more directors within three days from the date the request is received by the Secretary who shall fix the date of the special meeting within said period. 3) The Secretary shall cause written notice of the time and place of all regular and special meetings of the Board of Directors or the Corporation to be mailed postpaid to each member of the Board of Directors at least three days before the time fixed for the meeting. Any the corporation or of the 4Board oftDirectorssshalllspecifygthe object or objects for the meeting. d) Election: The Board of Directors, which shall consist of not less than ten nor more than forty five (45) persons, shall be so elected that it shall consist of two members elected from each of the Branches of the Association, a representative of the Hilo Y's Men's Club, a youth member and the remainder to be elected as members at -large by the Board of Directors as hereinafter provided. 3 • • f ° ' .. e) Election of Directors by Branches: 1) duly Corporation shall be entitled Each elect c two t Directors, each whom shall hold office for a term of two years, or until his successor shall have been elected and qualified. Except as hereinafter provided, one of such Directors shall be elected each year. The annual election of Directors by all such Branches shall be held in the month of January or on such other dates as shall be fixed by the Board of Directors. In the case where a Branch has no elected Director serving, it shall at such election elect two Directors, the one receiving the greater number of votes to serve for two years, and the other for one year. In the event of a tie, their terms shall be determined by lot. for by Branches shall be cast 2) shall determined from time to time for each Branch by its Board of Mangers. Only Board of Managers may vote in such election. Each Nominating Committee shall have charge of the election, count the ballots, and certify the returns to their respective Branch Boards of Mangers and to the Board of Directors. f) Election of Directors by Board of Directors: 1) The of elect annually Directors at large o to d the Board who shall hold office for a term of three years, or until their successors shall have been elected and qualified. The number - of Directors at -large to be elected to the Board shall not exceed 35. The annual election of such Directors at -large shall be held at the annual meeting or on such other date as shall be fixed by the Board of Directors. 2) At a regular meeting of the Board of Directors, at least thirty days preceding the date set for the annual election of Directors at- large, the Chairman shall appoint a Nominating Committee to nominate members for election to the Board of Directors. At least fifteen days before the election, the Nominating Committee shall mail to each Member of the Board of Directors a list of the names of the persons they nominate. Five or more of the Directors may propose the name of other persons, by mailing their list to each Member of the Board not later than ten days before the annual election. 3) On the date set for the election, the Board of Directors shall meet and by ballot, elect the number of Directors at- large, -as determined in paragraph (d) above, from the persons nominated by the Nominating Committee and proposed by five or more Directors, if such latter take place. The Chairman may designate any person or persons to have charge of the election, count the ballots and certify the returns to the Board 4 of Directors. g) Vacancies: Should any vacancy occur through death, resignation, removal or other cause more than thirty (30) days prior to the annual meeting, vacancies in the Board may be filled by a majority voting of all remaining Directors at any regular meeting or special meeting called for that purpose. If the vacancy is from the branch or other representative group on the board, the representative group shall elect to fill the vacancy. h) Discipline: 1) In case of misconduct or neglect of office, a two - thirds (2/3) vote of the Board of Directors may declare the office of such a offender vacant provided that the accused shall have reasonable notice and opportunity for presenting defense. is of Directors to deal with 2) insubordination, or immorality on the part of any member or person visiting the property or taking part in any meeting of the corporation, provided the accused shall have had reasonable notice and opportunity for presenting a defense. ARTICLE VI - OFFICERS ) meeting of a the l Board n Term, ofDirectors the annual r elections, the Board shall elect by ballot from its own number, a Chairman of the Board, One or more Vice Chairmen, a Secretary, and a Treasurer. The said officers shall be the officers of the Corporation and of the Board and shall hold office for one year, or until their successors are elected and qualified. In case any officer shall decease or resign during his terms of office the vacancy so created shall be filled by a majority vote of all the remaining Directors at any regular meeting or at a special meeting called for such purpose. In case of disability or absence from the State of an officer his office may, by vote of the Board of Directors, be declared vacant and the vacancy filled as above provided in case of death or resignation. b) Duties: 1) The Chairman shall preside at all business meetings of the Corporation and of the Board of Directors; he shall make at the annual meeting of the Corporation a full report of the year's work; he shall designate the chairman thereof, and delineate the committee's powers and responsibilities; he shall sign, together with the Secretary, all legal papers of the Corporation authorized by the Board of Directors; he shall cause to be made an annual report, as required, on the program and finance of the corporation to the National Council of Y.M.C.A.'s in the United States of America; 5 • 411 • O , he shall perform such other duties as are normally incident to such an office, and shall meet frequently with the President /CEO to provide a liaison between the policy making body and the management of the Corporation. Vic absence of the President, 2) the , in Chairman. 3) The shall, the absence of the Chairman and the act in as and perform the duties of the Chairman. all moneys of the Corporation 4) the order of the Board of Directors and after proper approval; he shall keep a full account of all moneys received and paid out and report same to the Board of Directors at their monthly meetings, to the Corporation at the annual meetings, and at other times when required. He shall keep all funds designated by the Board of Directors. The Board of Directors may appoint one or more Assistant Treasurers and may delegate to them such powers and duties of the Treasurer as the Board may deem desirable. The Board may also delegate the power to sign checks on Corporation funds to such employed officers as it may designate and may revoke the power at any time. The Treasurer shall serve as Chair of the Finance Committee and perform such other duties incident to that office. 5) The Secretary keep a the minutes of all the business meetings of h the Corporation record of the Board of Directors, and shall attest same with his signature; he shall notify all officers of their election and all committees of their appointment; he shall notify all officers and directors of all business meetings of the Corporation and of the Board of Directors; he shall be the custodian of the seal of the Corporation and of the record of the minutes of all business meetings which shall be kept in the Corporation office. ARTICLE VII - COMMITTEES Section 1. POWERS. a) The Board of Directors shall be constituted into such committees as shall better provide for the duties and responsibilities which belong to it under these Bylaws. b) As soon as possible after the annual meeting, the Chairman of the Board shall make appointments to each of the standing committees and special committees. 6 a • , • c) Each of these committees shall keep minutes of the its meetings and shall file the same in the corporate offices. It shall submit to the Board of Directors reports of its work, as required. No committee shall enter into any contract, or incur any indebtedness, or financial obligations except under the authority of the Board of Directors. Each committee shall have the power to appoint such subcommittees for carrying on its work as it may deem necessary. d) The Board of Directors may delegate one or more powers of the board to a committee to be exercised by it for such period of time and under such circumstances as the Board shall prescribe. e) Subject to the approval of the Board of Directors each committee shall have the power to adopt such rules as may be necessary for the conduct of the work entrusted to it, provided always that these rules shall be approved by the Board of Directors. Section 2. STANDING COMMITTEES. There shall be the following standing committees: (1) Executive; (2) Nominating; (3) Finance; (4) Human Resources; (5.) Program. Section 3. EXECUTIVE COMMITTEE. There shall be an executive committee of the Board of Directors composed of the five (5) officers and not more than four (4) other directors, with five (5) committee members constituting a quorum of any meeting. The Executive Committee shall carry out the work of the Board in the interim between Board meetings. It shall supervise the carrying out of policies for the Board and act for the Board but shall not have the power to reconsider or reverse any action of the Board. All executive committee actions shall be reported to the following Board meeting. Section 4. NOMINATING COMMITTEE. The Chairman shall, with the advice and consent of the Board of Directors, appoint a nominating committee of three (3) board members to nominate members for election to the Board of. Directors. At least ten (10) days prior to the annual meeting the nominating committee shall cause to be published a notice in a paper of general circulation on the Island of Hawaii. The notice shall include the date and place of the annual meeting, a notice of the intention of election, and indicate the location where a slate of proposed members of the Board may be examined. This notice may be combined with the notice of the meeting. In addition to the nominations made by the nominating committee, nominations may be made from the floor of the annual meeting. 7 • • Section 5. FINANCE COMMITTEE. The finance committee, composed of the Treasurer, as chairman, and at least three (3) other members of the Board, is responsible for the control of the finances of the corporation. The committee reviews and recommends appropriate Board action on the annual budget; reviews and approves monthly financial statements for report to the Board; arranges for annual audit; organizes the annual sustaining membership campaign. Section 6. HUMAN RESOURCE COMMITTEE. This committee is responsible for recommending to the Board of Directors the establishment, review and revision of policies and practices related to the employment and retention of personnel. The committee chair and Board Chairman shall conduct an annual performance evaluation of the President /CEO. Section 7. PROGRAM COMMITTEE. This committee is responsible for the corporation programs and recommends Board action on new programs approval and expansion, and on revision or deletion of current programs. It shall also review and make recommendations on program budgets; monitor program activities and review annual program evaluations. It shall also initiate planning for long term corporate program goals. The First Vice Chairman shall chair this committee. - ARTICLE VIII - BRANCHES a) Authority: In seeking to accomplish this object this Corporation may establish and provide for the conduct and maintenance of its work in one or more sections of the County of Hawaii, and in behalf of particular groups of persons of all age groups. All Branches or subdivisions established by the Corporation shall be under the control and direction of the Board of Directors of the Corporation. b) Reaui rements: The Board of Directors shall have the power to establish or dissolve Branches of the Corporation, shall provide for the manner of forming the same, and shall appoint the initial Board of Managers therefor. Requirements for such branch status shall include a constituency or district large enough to justify separate Branch organization and to indicate successful branch operation, a body of prospective members, a prospective Board of Managers nominated by the prospective members of the Branch proposed for the constituency or district, a program of service conforming to essential YMCA objectives, and evidence of a practical measure of support through volunteer service and financial backing within the constituency. 8 e ' D fl II/ • c) Board of Managers: 1) Subject to the approval of the Board of Directors: (a) Members of Board of Managers of each Branch shall be elected thereto by the corporate members of such Branch in accordance with such rules as may be established by said corporate members, but not inconsistent with these by laws. (b). Each Board of Managers shall elect such officers as are necessary to carry on its work. The Chairman of the Board of Directors and President /Chief Executive Officer shall be members ex- officio of all such Boards. 2) Board at any regular or specialemeetingomay1terminateythemmember shiptof any person on any Board of Managers. to the Hoard of Directors Each proper Mangers its Branch. Reports shall be made each month to the Board of Directors on the progress of the work and on all matters under consideration. No organization in connection with any Branch, except shall Board of Managers thereof and all such organizations shall be under the control of said Board of Managers. The constitutions, bylaws and rules of the Branches shall not be inconsistent with these by laws or the duties of the board of directors of the corporation or any policies established thereto. - ARTICLE IX - STAFF Section 1. Name: The employed officers of the Corporation shall be known as the Staff of the Corporation. Section 2. The Board of Directors shall employ an executive officer who shall be designated a President /Chief Executive Officer (CEO) (hereinafter called President) and meet all the requirements of the National Council of Y.M.C.A.'s for such a position. The President shall attend all Board meetings and may be assigned as a staff liaison to any committee of the Board but he shall not vote. He shall be responsible to the Board for the general supervision of the programs and properties of the corporation, implement Board policies, and shall present to the Board of Directors any matter affecting the corporation. He shall be responsible to employ and dismiss other employees of the corporation within the limits of the Board approved budget of the corporation. He shall have the authority to countersign all checks against corporate funds. He shall attend all meetings and represent the Y.M.C.A. in community and off island affairs as approved by the Board of Directors. The President shall serve at 9 the pleasure of the Board of Directors at such compensation as the Board shall fix. Section 3. Branch Executives: The Executive of each Branch shall be selected by the President in consultation with the Board of Managers concerned. The Branch Executive shall be the executive assistant of the President and shall have direct responsibility for the activities of the staff of his Branch. He shall cooperate with his Board of Managers and shall keep the President fully advised as to the progress of the work of the Branch and of all matters under consideration. He shall be a member ex- officio without vote of all committees of his Branch. Section 4. Staff of Branches: The other members of the staff of each Branch shall be recommended by the Branch Executive for approval by the President. ARTICLE X - PROPERTY Section 1. The corporation shall have the power to buy, sell, hold lease or otherwise deal in real, personal and mixed property in its corporate name, together with all rights, privileges and immunities which now are or may hereafter be granted by law to corporations of this character. Notwithstanding any other provisions of these bylaws, the corporation shall not carry out any activity not permitted by: (a) a corporation exempt from Federal Income tax under section 501(c)(3) of the Internal Revenue Code of 1954 (or the corresponding provision of any future United States Internal Revenue Law), or (b) a corporation, contributions to which are deductible under section 1.0(c)(2) of the Internal Revenue Code of 1954 (or the corresponding provision of any future United States Internal Revenue Law). The corporation shall have the power: to incur such debts and liabilities, secured or unsecured, as the nature of its business may require but not to exceed in amount the value of its assets or such other amount as hereafter may be fixed by law; to sue and be sued in all courts of the State of Hawaii; to make and use a corporate seal and to alter the same at its pleasure; to make, amend, and repeal bylaws not inconsistent with existing laws for the management of its property, the election and removal of its officers, the regulation of its affairs, and the transfer of its property; to obtain capitol and revenues for its purposes through transactions, donations, subscriptions, dues, rents or otherwise; and in connection therewith to do all things necessary and proper to be consistent with the law and the purposes of the corporation. ARTICLE XI - INDEMNIFICATION Section 1. Any person made a party to any action, suit, or 10 . e • • 4 preceding, civil or criminal, by- reason of the fact that such person, his /her testator or intestate, is or was a member of the Board of Directors, or an officer or employee of the corporation, shall be indemnified by the corporation against the reasonable expenses (including amounts paid by way of judgement and settlement including attorney's fees) actually and necessarily incurred by him /her in connection with any action or appeal therein or any settlement thereof, except on relation to matters as to which it shall be adjudged in such action, suit or proceeding that such person is liable for negligence or misconduct on the performance of duties. Such indemnifications, if afforded, shall not be deemed exclusive of any other rights to which such person may be entitled apart from this section. This section shall not be deemed to limit any power or exclude any right of the corporation to provide any additional or other indemnity or right for any Director, officer, employee or other person. If this section shall be invalid or ineffective in any respect, the validity and effect of the section in any other respect shall not be effected. ARTICLE XII - GENDER NEUTRAL Section 1. As used in these bylaws, the pronouns used mean and include the masculine or feminine. ARTICLE XIII - AMENDMENTS These Bylaws may be amended by the vote of not less than - two- thirds of the board members, then constituted. Approved: June 23, 1993 11 6 . St • • ," of - . Q J tt . '..... 9' \5 Stephen K. Yamashiro - - °:' l %;' + Harry A. Takahashi Mayor c. �: ti: fe , •jl Director J..; ' S. K. Schutte . • \ " . - : "' • ♦T•• M . -- f OF Deputy e7 y • Qountp of 3athaii • • DEPARTMENT OF FINANCE i 25 Aupuni Street, Room 118 • Hilo, Hawaii 96720 -4252 (808) 961 -9234 • Fax (808) 961 -8248 • HAWAII COUNTY NONPROFIT GRANTS (FY 2000 -01) FINANCIAL QUESTIONNAIRE Please include as an attachment an explanation for all "NO" answers to questions #1 thru 11 below: Yes No i 0 0 1. Has the agency operated continuously for the past three (3) years? titi 0 2. Has the agency operated with a positive cash flow for the past (3) years? CS 3. Does your Board of Directors approve a detailed cash flow budget before the beginning of each fiscal year? 0 0 4. Do your Board meeting minutes show that quarterly financial statements are approved? 0 0 5. Is your equity balance at least 20% of your Total Liability balance? CS ( 6. Is your Total Current Asset balance larger than your Total Current;Liability balance? ( 0 7. Are bank reconciliations and accounting performed by someone other than the check signatory? 0 0 8. Are you fully insured for the agency's vehicle(s) and building(s)? ,5 0 9. Is your Workers' Compensation at least 2% of payroll? . • 0 10. Are you current (not delinquent) on all payroll and payroll tax payments? 14 (5 1 1. Is the agency free of any pending litigation, liens or judgments? 0 0 12. Within the past 12 months, has the agency applied for vendor or bank credit and was denied credit? If yes, please explain. As the grant applicant, l certifr that the agency has satisfactorily responded to each of the above questions and explained as needed l hereby certify that this information is true and correct to the best of my knowledge. Agency: /SYg vd nF Abity > yin(/' Phone: /908Q /O "• /I(p99 Prepared by: �f�La Al' /wit) ! Alr2NCI -Arty fr .c c ()(/.J /!Lt- 77 - UU &gm / -a5 Print Name/Title Signature i Date Certified by: 'Robeik V. Mosul, 1/28/00 Print Name of Executive Director Signature Date • • a e ISLAND OF HAWAII YMCA 1999 FINANCIAL QUESTIONNAIRE EXPLANATION 6. Current Liabilities are over Current Assets by $11,954.00. Because we are self insured for unemployment insurance, we have increase our reserve to 3% of total salaries. Workers Compensation rates have increased by $8,000. • • • 1 1519 Pages -1 Island of itil YMCA Kamuela, HI Financial Report of Member Associations to the National Council Fiscal Montt Ending: The financial data must include all net asset groups: unrestricted, 9 �� / temporarily restricted and permanently restricted. 9 • (Example: 12/99) I. Revenue by Source II. Percentage Support Exclusions $ Amounts S Amounts 1. General Contributions 22. Contributed Volunteer Services 100s • ie?/ ( 9 1 2 0 (This must equal lines 3, 40) '2. Annual Campaign 23. Capital Campaign Contributions - Revenue 130s �a(n, 9/8Q (This must equal line 4) 5 ,99s 3. Contributed Volunteer 24. Legacies, bequests and additions to Svcs.(must equal line 40) 140s - endowment not used in operations. ;4. Capital Campaign (This must equal or be less than line Contributions 150s Pi ago 1 7. Itemize on Schedule 5-3A) 5. Special Events 125. Govt and Foundation Grants and 300s /13, (21a Contracts. (This must equal or be i6. International Income less than the sum of lines 9 and 300s 10. Itemize on Schedule 5-3B) 903, 74/3 :7. Legacies, Bequests and ; 26. 50% of Resident Camp Income Additions to Endowment 500s (Cannot exceed 50% of line 14) S/, / 83 ;8. United Way 127. Realized/Unrealized gains and 800s 65, ,-3a 5 losses on investments. (This 9. Foundation Grants must equal line 19) • ! 1000s 5), 4/DL 28. Pass - Through Fees and Other !10. Government Contracts (Itemize on Schedule 5-4A) (A5 , 75/3 1000s R6 129. International Exclusion 11. Membership Dues (This must equal line 47. Itemize / 1100s /5, , 75 on Schedule 5 .4B.) ?, a C,40 12. Residence Revenue 30. Total Allowable Exclusions 1200s I (Enter on line 32) 1,030,030 13. Child Care Fees 1300s 0 7R/ 14. Resident Camp Income III. Computation of Percentage Support for 1999 1300s 836pto 15. Day Camp Fees 1 31. Total Revenue 1300s /15, j (This must equal line 21) /, 9/9, 2 83 ;16. Program Fees !32. Less Total Allowable Exclusions 1300s /,'S/, 0940 j (This must equal line 30) 1, 030, .Q.50 '17. Sales of Supplies and I33. Total Revenue Subject to Support Services 1400s 3710 (Line 31 minus 32) 889, /53 '18. Investment Income - 134. Percentage Support Computation interest and dividends 1510s / D. L/7W i Rate (Example 2.0) Q 7. 0 119. Realized /Unrealized 1520s 35. 1999 Actual Percentage Support gains and losses on 1530s (Line 33 times rate on line 34) / 7 7R3 investments 136. 2000 Estimated Percentage 20. Miscellaneous Income 1 Support dam, 500 1600s 020, 40 21. Total Revenue • Net Asset All Groups i, 9/9, 383 • 1519 - Island of Hawaii YMCA • • Page 5;- 2 ® . t IV. Expense by Object Code V. Expenses by Functional Activities $ Amounts (Refer to the 1999 guidelines and instructions) Allocation 37.Salaries $ Amounts ' Percentage 2100s 7, OM, ,55a 52.Program 38.Personnel costs, / loth 4/ 4 75 _ $7 including benefits, 53.Management and payroll taxes, and General , 3 9(I" 73 /a workers compensation 2300s &,., /ay 54.Fund Raising 39.Professional Fees /3 /5/8 2400s aa, a 76 55.Interest Expenses 40.Contributed Volunteer Svcs (must equal line 3) 2490s 56.Total Expenses (Line 100.00% 41.Supplies 56 must equal line 51) 7, 9i 7,39 g 2500s /076, a 495 42.Occupancy 2800s 7a4",57/ 43.Total insurance, including building and • VI. Additional Financial Data grounds, equipment, vehicle, and other 2700s 4I() Bna 44.Equipment Purchase, 57. Total Debt Rental and Maintenance 2900s ` 4 7, C a , il, 6 4 /5 45.Media Service Publicity A. 3100s /5, 9-5- 58. Indicate the current value 46.Percentage Support of your endowment fund as 3500s / 7, 74/3 of your end of year. 37) 000 47.Intemational Expenditures 3660s r ? Reoee 59. Total Assets 48.Financing Costs 658 7/69 3700s .5 149.Depreciation 4000s (p [/ j�7(p 60. Total Liabilities //�� 50.Other Expenses 2600s 5o' 7l6 through 1 3600s 1511, /77 61. Net Assets [� ; 51.Total Expenses Gi CV, 7 7 i 3660s /19/ Z 399 62. Current Assets . 339, 00 63. Current Liabilities 2,50, 955' 64. Total Capital Assets a 70? • 875 Signature of Executive: Date YMCA Contact Person Telephone DiaA/a Ale 1spiv gag -9(/ The Person that YMCA of the USA should call if we have questions. e s Page 5 - 3 Legacies, Bequests and Endotaint Additions Not Used In Opens APPENDIX A Association Name Island of Hawai'i Association Number: 1519 SCHEDULE 5 -3A Grantor or Fund Name Description of Bequest or Endowment Purpose $ Amount (Total should equal line 24 page 5 -1) Total: $ Government and/or Foundation Grants and Contracts Exclusions SCHEDULE 5 -3B Government Agency Name and Description of Contract/Project Fiscal Year Billing and/or and/or Grantor Name Project/Program Dates Receipts $ Amounts you f- n al- e,sfc - Trot .3, ( /nfy mecoo ltinnm 9 &19 99 -00 9. 77s Sep f -Qua P fa f 'e : D O E i n r > r - P r o , rani. 9 9 - o a e-AIA .3BCo S'lG r�lilrIrPN 1 S S f7rP 4R- _ gq 99-oo .3/,,3(p State (fed lafiDiv /lank r.Jradiriany 9R��iv''9a 5 ,00 77, 11 Ser} --auve 9 afe Do f9f4 -n- 5'ohcnl 9R-99 99 -0o f/a Rag _ 514 Copet v'Prl Vi , /a hoN / -/a/94 Iii/ 1-12R a M er lary / o,vF. f$lu0rn.rn l- /999 a, Doo /11 Comrnuni)•y land Ime4n ,Sappnrl /999 / „5 1)r In, rn9 6,md (fl,d.rn bon) 4.7. nil 1y L Jr /999 5, 000 The In ern y Arr/nrl ..71$ ualnpmrn4- /999 in, 090 , S'e in roun,t li0/v Pm9rarn . Sr,rnpnr/ /999 /D, /000 /17 iusbrx ku.rri /nerha bon/ /999 ,5900 (Total should equal line 25 page 5 -1) Total: $ go 3, 71 1999 Pass - Through Fees and Oth xclusions • APPENDIX PS A e 5 - a o Association Name Island of Hawai'i Association Number: 1519 SCHEDULE 5 -4A Type Description: Please Refer to the Annual Report Manual $ Amount 1. Fees Transmitted to another association 2. Direct fund raising expenses for special events r✓tellVC Tokrnant.cn f }/- A/OT -Tri Tria Ghaton &cramkshvat t/r4/<hyFrlg Ymas f ree so% _ 97,067 3. Cost of Goods Sold - r f5 P /n>!ss ,S,yov/irs 1 /inSiaj /110rh. • / L / 7 8 4. Joiner Fees 5. Certain Student Y Branch Income 6. Independently Chartered Resident Camps and Conference Centers 7. In Kind Contributions Pass Through - e.g. Financial Aid/Scholarships SC h O i a r s h ps cQ, DO b 8. Other A • �rSmr.5.5 /ow' [ees 7..3.55 B Travel /7,RV-' c D (Total should equal line 28 page 5 -1) Total: $ o5 74/3 • 1999 International and World Service Expenditures SCHEDULE 5 -4B World Service $ $ Amount Contributed Direct to Month Name of Project/Country Contributed to National International Y's and Intl'l Programs aUuuS> IaiJAI - Jt 1P rNabrit/ Prararn 0 /va✓Pnlher P AIA)rt IF Ry° 7) en' ape r Jipa.ni " L J' 3 SUBTOTAL $ $ a a(p( (Total should equal line 29 page 5 -1) GRAND TOTALS OF SUB - TOTALS $ 02, r9/da .t.AN 31 00.MON 8 :52 AM YMIORP, OFFICE FAX NO, 6510878 P. 2 • V 1519 Pages -1 island of Hawaii YMCA Kamuelal Nt Financial Report of Member Associations to the National Council The financial data must Include all net asset groups: unrestricted, Ftscar Monthrlgar Ending: temporarily restricted and permanently restricted, VIII I19 1 I. Revenue by Source II. Percentage Support Exclusions $ Amounts $ Amounts 1, General Contributions 22. Contributed Volunteer Services 1003 137 iy / y (This must equal lines 3, 40) 2. Annual Campaign 23. Capital Campaign Contributions Revenue 130s 1q7.:360 (This must equal line 4) c57 64 . 3. Contributed Volunteer 24. Legacies, bequests and additions to Svcs.(must equal fine 40) 1403 endowment not used In operations. 4. Capital Campaign 7, (This most equal or be leas than line pa ' Contributions 1503 , Y9..2 7. Itemize on Schedule 5.3A) S. Special Events i 25. Govt and Foundation Grants and 3005 72, /70 Contracts. (This must equal or be less than the sum of lines 9 and 6. International Income 3003 10. Itemize on Schedule 5 -3B) 5/10,02.2 .9 T. Legacies, Bequests and 26.50/. of Resident Camp Income Additions to Endowment 500s (Cannot exceed 60% of line 14) B. United Way 27. Realized/Unrealized gains and 800s &$. D/_7 tosses on Investments. (This must equal line 19) 9. Foundation Grants 28. Pass-Through Fees and Other 1ooQs 3 /oi OM M (Itemize on Schedule 5 -4A) (A/i 4 /105 10. Government Contracts !L 10005 /0/1/1071/ 29. International Exclusion 11. Membership Dues (This must equal line 47. Itemize 1100s /y.112f7 on Schedule 5-4B.) 5,.3,3 12. Residence Revenue 30. Total Allowable Exclusions 1200s (Enter on line 32) 6/04,,6.2,a 13. Child Care Fees 1300s dQy. N/ 14. Resident Camp income „ 111. Computation of Percentage Support for 1998 1300s • 31. Total Revenue 15. Day Camp FeI s 13003 'B A d o ; 3616 (This must equal line 21) 1, 756, CS 9 16 program Fees 32. Less Total Allowable Exclusions 13005 Liz 7 /� 4 (This must equal line 30) 10% it 5a2a. Supplies and 33, Total Revenue Subject to Support / 1791 9'37 17. Sales Suppl' (Line 31 minus 32) , Services 14003 7 c ,/ '/C s 34. Percentage Support Computation 18. Investment Income • Rate (Example 2.0) e4 . Interest and dividends 15103 y! b� Z 35.1898 Actual Percentage Support /� 19. Realiz 15203 (Line 33 times rate on line 34) r77 /. 1299 and Ios alized gains and losetls on 1530s Investments I, 36.1999 Estimated Percentage 20. Miscellaneous Income support 4 16005 /(,'' !0 77 c7, 500 21, Total Revenue / 756. y59 Net Asset All Groups ....._._ ._ • .a wear of tMa I IQA ve•anreh Anti Planntnn '1.v rahruaN 26. 1999 JAN -31-00 MON 8 :52 AM YMCA CO•OFFICE FAX NO. 80891178 P• 3 0 1519 - island of Hawai'I YMCA Page 5 - 2 IV. Expense by Object Code V. Expenses by Functional Activities $ Amounts (Refer to the 1998 guidelines and Instructions) Allocation 37. Salaries 2100s B9/„' „3/9 62. Program $ Amounts Percentage �J 36. Personnel coats. /, , 3549/g 87 Including benefits. 63. Management and payroll taxes. and General 0 3a 8 . 15 workers compensation 2300s / 78. 777 64. Fund Raising /� 39. professional Fees 7 959 1 24006 16, , 06 / SS. Interest Expenses 40, Contributed Volunteer Ses Svcs (must equal line 3) 2490s - . 56. Total Expenses (Line 0705 400,00% 41. Supplies 56 must equal line 51) 1, � /0 , 2600s / < 3a, 9y/ 42. Occupancy 9a 5yly 2800s '7 � 43. Total insurance, . VI. Additional Financial Data Including building and grounds, ndother equipment, vehicle, and 210as `g/� 0 nd othe 51. Total Debt 44. Equipment Purchase, 1 a°, /G 0 Rental and Maintenance 29005 070. </n!a 45. Media Service Publicity 3100s /y, X93 56. Indicate the current value D /3 of your endowment fund as 46. Percetltage Support a / . 0.3'7 of your end of year. � j O 00 0 47. International I Expenditures 3660s ! 5, ,9,3 7 5 9. Total Assets 55, 89 48. Financing Costs 31008 49. Depreciation 4000s Lea. 5 60. Total Liabilities 4'55, 879 SO. Other Expenses 2600s through 3600s /y9, 93.3 61. Net Assets / 99, 80 51. Total Expenses G /0, a0� 3660s /, , — 62. Current Assets 30/8,933 63. Current Liabilities 3 /a, //o 64. Total Capital Assets eR 6 775' Signature oiExecutive: Date YMCA Contact Person Telephone Claeinia-74 son 8:v9-'4J-44499 — The Person that YMCA of the USA should call if we have questions. Return to the YMCA of the USA, Research and Planning, by February 26,1999 JAN- 31 0041ON 8:53 AM YM•RP.,; FAX NO. 0610878 P. 4 Page 5 - 3 Legacies, Bequests and Endowment Additions Not Used In Operations APPENDIX A Association Name Island of Hawai'I I; Association Number: 1519 - SCHEDULE 5 -3A Grantor or Fund Name Description of Bequest or Endowment Purpose $ Amount (Total should equal line 24 page 5 -1) Total: $ L — and/or Foundation Grants and Contracts Exclusions j SCHEDULE 5 -3$ G0 v6mme1t Government Agency Name and Description of Contract/Project Fiscal Year Billing and/or and /or Grantor Name Project/Program Dates Receipts $ Amounts u - 7 000 (.$O be It ritgriMISCOMIE VininS ._.ta i ,:lC,L i >` 0, A0 n Iii ! ■ IIIIIN - (Total should equal line 25 page 5 -1) Total: $ J" 6??: JAN - 31 - 00 MON 8 :53 AM YMCA CID OFFICE FAX NO. 8080878 4). 5 e Pages - 1998 Pass - Through Fees and Other Exclusions APPENDIX A SCHEDULE Association Name Island of Hawai'I Association Number:1519 LE 5 -4A Type Description: Please Refer to the Annual Report Manual $ Amount I. Fees Transmitted to another association 2. Direct fund raising expenses for special events Free give. YovrAh, J•Not•7rr i/s. 74ia/arq ' al ' • s . i . I ./ 3. Cost of Goods Sold . R3R 7 Sh,r1 - s, Rhi . G 'poi ICS 4. Joiner Fees 5. Certain Student Y Branch Income 6. Independently Chartered Resident Camps and Conference Centers . 7. In Kind Contributions Pass Thtougfl e.g. rh0�t'Sh� inns , Financial Aid/Scholarships ,) n 8. Other A aclm,ss,n/V Fees c1,69 B %ra v'J /3 36 0 c D . (Total should equal line 28 page 5 -1) Total: $ j oi/ y 1998 International and World Service Expenditures SCHEDULE 5 -4B World Service $ $ Amount Contributed Direct to Month Name of Project/Country Contributed to National International Y' and Inlrl Programs I I •I I r ♦ I f • I - / UI Is Ii ' _ Iof a $ IMIOIIIIS S IIIIIIIIIIIIIIII SUBTOTAL $ 7 (Total should equal line 29 page 5 -1) GRAND TOTALS OF SUB TOTALS $ p W Taketa, Iwata, & Associates, LLP t i li + Certified Public Accountants & Consultants 101 Aupuni Street, Suite 139 Hilo, Hawaii 96720 -4260 INDEPENDENT ACCOUNTANT'S REVIEW REPORT ON THE FINANCIAL STATEMENTS The Board of Directors The Island of Hawai 'i YMCA We have reviewed the accompanying statement of financial position of The Island of Hawaii YMCA (a non - profit organization) as of December 31, 1998, and the related statements of activities, functional expenses and cash flows for the year then ended, in accordance with Statements on Standards for Accounting and Review Services; issued by the American Institute of Certified Public Accountants. All. information included in these financial statements is the representation of the management of the Island of Hawaii YMCA. A review consists principally of inquiries of The Island of Hawaii YMCA personnel and analytical procedures applied to financial data. It is substantially less in scope than an audit in accordance with generally accepted auditing standards, the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, we do not express such an opinion. Based on our review, we are not aware of any material modifications that should be made to the accompanying financial statements in order for them to be in conformity with generally accepted accounting principals. The 1997 financial statements of The Island of Hawaii YMCA were reviewed by other accountants whose report issued June 12, 1998, stated that based on their review, they were not aware of any material modifications that should have been made to those financial statements for them to be in conformity with generally accepted accounting principles. i'U€- %411/4 t v` 'O ttoua LG ICI i October 12, 1999 1 • THE ISLAND OF HAWAII YMCA Financial Statements and Review Report For the Year Ended December 31, 1998 Table of Contents Section Pages Independent Accountant's Review Report on the Financial Statements 1 Financial Statements: Statements of Financial Position 2 Statement of Activities 3 Statement of Functional Expenses 4 Statement of Cash Flows 5 Notes to Financial Statements 6 - 10 w • • • THE ISLAND OF HAWAI'I YMCA Statements of Financial Position • December 31, 1998 and 1997 (See accompanying accountant's review report) Assets 1998 1997 Liabilities and Net Assets - 1998 1997 Current assets: Current liabilities: Cash and cash equivalents $203,046 92,892 Current portion of note payable $ 7,500 6,964 Grants receivable ' 30,456 Accounts payable 74,021 65,232 Unconditional promises to give 87,497 - Accrued payroll costs 76,556 53,129 Fees receivable and other 11,578 2,881 Due to YMCA of Honolulu 141,583 142,804 Prepaid expenses 13,806 13,061 Funds held in trust 9,298 - Rental deposits and other 3,350 2,037 Total current assets 319,933 139,290 Deferred revenue 35,918 34,305 Property: ' Total current liabilities 348,226 304,471 Land 51,402 51,402 Note payable, net of current portion 23,104 30,628 Building 452,099 448,181 Equipment and furniture 241,173 223,935 Total liabilities 371,330 335,099 Vehicles 128,982 128,982 Net assets: • 873,656 852,500 Unrestricted • (178,770) (185,625) Accumulated depreciation (630,847) (575,860) Temporarily restricted 370,182 266,456 Net property 242,809 276,640 Total net assets 191,412 80,831 Total assets $562,742 415,930 Total liabilities and net assets $562,742 415,930 See accompanying notes to financial statements. 2 • • • a fa • THE ISLAND OF HAWAI'I YMCA Statement of Activities Year ended December 31, 1998 with comparative totals for the year ended December 31, 1997 (See accompanying accountant's review report) Temporarily Total All Funds Unrestricted Restricted 1998 . 1997 1 Public Support and Revenues: Public support: State of Hawai'i purchase of service contracts $ 528,770 - 528,770 396,223 County of Hawaii grants 57,000 10,000 67,000 67,000 Contributions 209,583 219,984 429,567 304,872 Hawai'i Island United Way 66,017 - 66,017 55,694 Revenues: Program fees 520,553 - 520,553 434,832 Membership dues 14,420 - 14,420 15,085 Rental 10,677 - 10,677 8,392 Interest ' 2,520 2,142 4,662 4,505 Sales to members 4,245 - 4,245 785 Special events, net of expenses of $30,573 21,708 - 21,708 27,215 Other revenues 16,676 - 16,676 514 Net assets released from restrictions: Satisfaction of time restrictions 70,901 (70,901) - - Restrictions satisfied by payments 57,499 (57,499) - - 1 Total public support and revenues 1,580,569 103,726 1,684,295 1,315,117 Expenses: Program services 1,101,278 - 1,101,278 893,832 Management and general 472,436 - 472,436 399,246 1 Total expenses and losses 1,573,714 - 1,573,714 1,293,078 Change in net assets 6,855 103,726 110,581 22,039 Net assets, beginning of year (185,625) 266,456 80,831 58,792 1 Net assets, end of year $ (178,770) 370,182 191,412 80,831 See accompanying notes to financial statements. 3 • • • THE ISLAND OF HAWAI'I YMCA Statement of Functional Expenses Year ended December 31, 1998 with comparative totals for the year ended December 31, 1997 (See accompanying accountant's review report) Program Supporting Total Services Services 1998 1997 Salaries and related expenses: Salaries $ 660,452 230,866 891,318 , 751,199 Payroll taxes 101,906 20,230 122,136 96,276 Employee fringe benefits 17,319 33,319 50,638 41,444 Total salaries and related expenses 779,677 284,415 1,064,092 888,919 Other expenses: Travel 72,287 25,936 98,223 41,970 Supplies 70,827 30,121 100,948 71,767 Occupancy expenses 79,600 9,672 89,272 91,223 Insurance 460 30,611 31,071 30,432 National dues - 15,949 15,949 15,118 Printing and publications 4,626 9,766 14,392 11,121 Seminars and meetings 10,328 3,745 14,073 10,281 Professional services 3,021 9,920 12,941 15,229 Repairs and maintenance 2,527 7,062 9,589 10,169 Interest 1,087 3,273 4,360 5,360 Accounting and computer fees 2,456 - 2,456 2,784 Scholarships 675 500 1,175 2,069 Other expenses 11,120 41,466 52,586 37,298 Total other expenses 259,014 188,021 447,035 344,821 Total expenses before depreciation 1,038,691 472,436 1,511,127 1,233,740 Depreciation 62,587 - 62,587 59,338 Total expenses 1,101,278 472,436 1,573,714 1,293,078 See accompanying notes to financial statements. 4 d • THE ISLAND OF HAWAII YMCA Statement of Cash Flows Year ended December 31, 1998 (See accompanying accountant's review report) Cash flows from operating activities: Increase in net assets $ 110,581 Adjustments to reconcile change in net assets to net cash used by operating activities: Depreciation 62,587 Decrease in receivables from government agencies 26,450 (Increase) in unconditional promises to give (87,497) (Increase) in fees and other receivables (8,697) (Increase) in prepaid expenses (745) Increase in accounts payable and other liabilities 41,606 Increase in deferred revenues 1,613 Net cash provided by operating activities 145,898 Cash flows from investing activities: Property additions (28,756) Net cash used by investing activities (28,756) Cash flows from financing activities: Repayment of note payable (6,988) Net cash used by financing activities (6,988) Net change in cash 110,154 Cash and cash equivalents at beginning of year 92,892. Cash and cash equivalents at end of year $ 203,046 Supplemental Disclosure of Cash Flow Information: The YMCA paid interest of $4,360 in 1998. There were no non -cash investing or financing activities in 1998. See accompanying notes to financial statements. 5 THE ISLAND OF HAWAII YMCA Notes to Financial Statements December 31, 1998 and 1997 (See accompanying accountant's review report) (1) Nature of Operations and Summary of Significant Accounting Policies Nature of Operations The Island of Hawai'i YMCA (YMCA) offers a variety of valuable programs and activities for the benefit of men, women, children and families living on the island of Hawaii through programs in Hilo, Puna, Kona and Waimea. YMCA receives a substantial portion of its funding from state purchase of service contracts and county grants through which it provides community services that are related to the maintenance of proper health and family environments including: The Child Care — 'Preschool programs serve children ages 2 -5 by providing safe childcare and teaching of pre- academic skills to assist in each child's growth, creative expression and development of positive self- esteem. The Child Care — ''Vacation Recreation programs serve children from grades K -8 by providing quality, affordable child care for working families. The Leadership Development program serves children from grades 9 -11 to develop leadership skills through development of life skills, job preparation skills, and interpersonal relationship skills. The Summer Youth Academy serves children from grades 1 -7 by offering a varied educational curriculum using hands -on activities that apply to everyday life. The Child Care — A+ or after school programs serves children - who might otherwise be forced to return to an empty house - a safe and stimulating supervised environment after school hours. Family and Community Services include mediation services, children's justice services, child protective services, and a safe children center to address the problems of family conflict and child abuse. They'also include informal educational classes. Health Enhancement programs are medically based programs promoting prevention through exercise, nutrition, stress management and health education to serve children and adults of all ages. Financial Statement Presentation The YMCA reports its financial position and activities according to three classes of net assets: unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets. Accrual Basis The financial statements (of the YMCA have been prepared on the accrual basis of accounting in accordance with the AICPA industry audit guide "Not- for - Profit Organizations ". Cash and Cash Equivalents For purposes of the staternent of cash flows, the YMCA considers all highly liquid investments available for current use with a maturity of three months or less to be cash equivalents. The carrying amount is assumed to approximate fair value because of the short maturities of these instruments. 6 • • • THE ISLAND OF HAWAI'I YMCA Notes to Financial Statements, continued Property and Depreciation • Property, plant and equipment is stated at cost at the date of acquisition or at fair market value at the time of donation. Major renewals and betterments are capitalized while repairs and maintenance which do not improve or extend the lives of assets are charged to expense in the statement of activities. Depreciation is calculated by the straight -line method over the estimated useful lives of the properties. Depreciation lives range generally from 5 to 35 years. Deferred Grant Revenue The YMCA receives cash payments in advance of incurred expenses for certain programs funded by the State of Hawaii. These advanced payments are reflected as deferred revenue in the accompanying financial statements. Promises To Give Contributions are recognized when the donor makes a promise to give to the YMCA that is, in substance, unconditional at the time of the promise. Contributions that are restricted by the donor are reported as increases in unrestricted net assets if the restrictions expire in the fiscal year in which the contributions are recognized. All other donor - restricted contributions are reported as increases in • temporarily or permanently restricted net assets depending on the nature of the restrictions. When a restriction expires, temporarily restricted net assets are reclassified to unrestricted net assets. All unconditional promises to give are for a period of one year or less. Therefore, the YMCA has not discounted the unconditional promises to give. Contributed Services Contributed services do not meet the requirements for recognition in the financial statements and therefore are not recorded; however, a number of volunteers have donated their time to various programs. Income Taxes • The YMCA is classified as a tax - exempt organization other than a private foundation under Section 501(c)(3) of the U.S. Internal Revenue Code and is exempt from Federal and State income taxes. 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 revenues and expenses during the reporting period. Actual results could differ from those estimates. Comparative Financial Information The financial information shown for 1997 in the statements of activities and functional expenses is included to provide a basis for comparison with 1998 and presents summarized totals only. • 7 o • • THE ISLAND OF HAWAI'I YMCA Notes to Financial Statements, continued Reclassifications Certain reclassifications have been made to the 1997 financial statements to conform to the classifications used in 1998. (2) Concentration of Credit Risk Financial instruments which potentially subject the organization to a concentration of credit risk consists of cash and cash equivalents. The YMCA has bank accounts at financial institutions that exceed the maximum insured amount of $100,000 by the Federal Deposit Insurance Corporation. These bank accounts exceeded the maximum insured amount by $22,473 at December 31, 1998. (3) Unconditional Promises to Give Unconditional promises to give consist of the following at December 31, 1998: Trusts and foundations $ 65,000 Corporate giving 12,797 Individual giving - 7,500 Sustaining membership pledges 2.200 Total All unconditional promises to give are expected to be collected by the organization in one year or less, therefore unconditional promises to give are stated at their net realizable value. (4) Employee Pension Plan The YMCA participates in a defined contribution retirement plan administered by the National YMCA organization that covers certain employees meeting length of service and age criteria. The YMCA has elected a 7% employer contribution rate and a 5% employee contribution rate based on gross pay. The YMCA's contribution to the plan was $12,583 in 1998 and $10,700 in 1997. i (5) Note Payable The YMCA has note payable balances at December 31, 1998 and 1997 as follows: 1998 1997 Note payable to bank, monthly payments of $885 including interest at 9.5% fixed through December 18, 2000, due December, 2002, collateralized by land improvements $ 30,604 37,592 Less current portion 7.500 6.964 Long -term debt • $ 23.104 30.628 8 • • THE ISLAND OF HAWAII YMCA • Notes to Financial Statements, continued Annual maturities of long -term debt are as follows: • Year ending December 31, 1999 $ 7,500 2000 8,200 2001 8,700 2002 6,204 04 (6) Lease Commitment ' The YMCA leases facilities and various office equipment under agreements that extend through April 2003. Future minimum lease payments are as follows: Year ending December 31, 1999 $ 35,200 2000 35,900 2001 20,500 • 2002 1,300 2003 500 $ 93 400 Rent expense for the year ended December 31, 1998 is summarized below: Minimum rent $ 35,200 Month -to -month rent 7.010 $ 42210 (7) Temporarily Restricted Net Assets I' The YMCA reports certain contributions and grants as temporarily restricted, as they are received with conditions that limit the use of the funds. When the restriction expires, either by the passage of time or by incurring expenses that satisfy the restricted purpose, the funds are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions. Comparative information relating to released restrictions and the source of remaining temporarily restricted net assets at December 31, 1998 and 1997 appears below: 1998 1997 Capital Campaign $ 300,182 265,555 Castle Foundation donation 50,000 - Mclnerny Foundation donation 15,000 - Restricted grants 5.000 901 Total temporarily restricted net assets $ 370.182 1 9 ® • • THE ISLAND OF HAWAI'I YMCA Notes to Financial Statements, continued (8) Commitments The Parker Ranch has committed to donating land in Waimea for the YMCA's Waimea facility. A parcel of land has been identified and negotiations are continuing regarding the details of the donation. • 10 Return of S nization Exempt From Mille Tax 0448 No .e -oo <? ®.. In Form 990 Under section 5 of the Internal Revenue Code (except black lung benNIPist or 1 98 private foundation) or section 49474)(1) nonexempt charitable trust This Form is Open Department of the Treasury Internal Revenue Service Note: The organization may have to use a copy of this return to satisfy state reporting requirements. to Public Inspection A For the 1998 calendar year, OR tax year period beginning , 1998, and ending , 19 8 check d'. C Name of organization change Please D Employer identification number 1 'of use RS addree9 label Or ISLAND OF HAWAI'I YMCA TWS COPY ,,,,,,,ISLAND 99 0092295 Initial ty p e . 'return see Number and street (or P.O. box it mail is not delivered to street address) FO.: E Telephone number IretuFlnal rn specific 300 W. LANIKAULA STREET I (808) 961 -0699 U Aentled Inshuc- emtprn bons. City or town, state or country, and ZIP +4 j YOUR 91_,E5 1 F Check ►Cif exemption =also , at son I ILO, HI 96720 application is pending mpomn9l G Type of organization ♦ 1 X I Exempt under 501(c) ( 3 )4 (insert number) OR 11.17 sectraTrigurgrilTEgimpt charitable trust Note: Section 501 c 3 exem • t or•anizations 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? n Yes ® No I If either box in H is checked "Yes; enter four -digit group (b) It Yes enter the number of affiliates for which this exemption number (GEN) ► return is filed: ► V I J Accounting method: 1 1 Cash I X 1 Accrual (c) Is true a separate return filed by an organdatton covered by a group rW ^ ing? T Yes A I No n Other (specify) ► K Check here ► I 1 if the organization's gross receipts are normally not more than S25,000. The organization need not file a return with the IRS: but if it received a Form 990 Packaae 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 5100.000 and total assets less than 5250,000 at end et year. 1 Dart 11 Pavane o Cv no n eoc and (Fenn oc in ?Jo+ A ean+e n. C• rnel Rele erne 1 Contributions. gifts, grants, and similar amounts received: a Direct public support la 1 429,567. b Indirect public support lb 66,017.i c Government contributions (grants) lc 1 67,000. d Total (ado lines la through lc) (attach schedule of contributors) (cashS 562,584 noncash5 ) 1d1 562,584. 2 Program service revenue including government fees and contracts (from Part VII, line 93) 2 ! 1,053,568. 3 Membership dues and assessments 3 14,420. 4 Interest an savings and temporary cash investments 4 4,.662. 5 Dividends and interest from securities 5 1 6 a Gross rents SEE STATEMENT 1 6a I 10,677. b Less: rental expenses 6b 1 y c Net rental income or (loss) (subtract line 6b from line 6a) 6c 10,677. 'e 7 Other investment income (describe .- 1 7 I m m 8 a Gross amount from sale of assets other (Al Securities (8) Other cr I than inventory 1 8a b Less: cost or other basis and sales expenses 1 8b I c Gain or (loss) (attach schedule) 1 8e I 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 S 2,500 . of contributions reported on line la) 9a 52,740. b Less: direct expenses other than fundraising expenses 9b 31,032. c Net income or (loss) from special events (subtract line 9b from line 9a) SEE STATEMENT 2 9c 21,708. 10 a Gross sales of inventory, less returns and allowances 10a I b Less: cost of goods sold 10b 1 c Gross profit or (loss) from sales of inventory (attach schedule) (subtract line lob from line 10a) 10c 11 Other revenue (from Part VII, line 103) 11 1 16,676. 12 Total revenue (add lines ld, 2, 3, 4, 5, 6c, 7. 8d, 9c, 10c. and 11) 12I 1,684,295. a 13 Program services (from line 44, column (6)) 13 ' 1,101,778. ° t er' 14 Management and general (from line 44, column (C)) 14 471,936. n 15 Fundraising (from line 44, column (D)) 15 w 16 Payments to affiliates (attach schedule) • 16 . 17 Total expenses (add lines 16 and 44, column (A)) _ i71 1,573,714. 18 Excess or (deficit) for the year (subtract line 17 from line 12) - 18 110,581. 0, v 19 Net assets or fund balances at beginning of year (from line 73, column (A)) 19 80,831. zQ 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 1 191,412. LHA For Paperwork Reduction Act Notice, see page 1 of the separate instructions. Form 990 (1998) 823001 12 -11 -98 1 1191105 753993 YMCA 052 ISLAND OF HAWAI'I YMCA YMCA _1 corm (me) 4 UM - e 4 e 1 tlN — 1 1 Page2 Part 11 tatement o izations must complete column (A). Columns (B), (C 1) are required for section 501(c)(3) and Functional Expenses (• : nizations and section 4947(a)(1) nonexempt charitabl- but optional for others. Do not include amounts reported on line (8) Program (C) Management 66.8b, 9b, 10b, or 16 of Part I. I (A) Total services and general (0) Fundraising 22 Grants and allocations (attach schedule) cash s 10 0 . noncasn s 22 • 100.. 10 0 . S TATEMENT 5 23 Specific assistance to individuals (attach schedule) 123 I 1,075. 1 , 075 .'STATEMENT 6 24 Benefits paid to cr for members (att... s.iedule) 24 I l 25 Compensation of officers, directors. Ft 1251 50,000. 10 , 0 0 0. 40 , 0 0 0 .1 0. 26 Other salaries and wages 1 26 f 841,3181 6 5 0, 4 5 2 .1 190,866i 27 Pension plan contributions 1 27 28 Other employee benefits 28 . 50,638. 17,319. 33,319.i 29 Payroll taxes 29 I 122,136. 101,906. 20,230.1 30 Professional fundraising fees al I 31 Accounting fees 31 l 2,456. 2,456. 1 32 Legal fees 32 1 33 Supplies 33! I, 100,948. 70,827. 30,121.1 34 Telephone 341 , I 35 Postage and shipping .., 1351 I I 36 Occupancy 1 36 1 37 Equipment rental and main enance 37 1 m 1 1 1 00 ri6linly and puunLauul,o 0u i's ,. ,JJ6 .1 .J, 39 Travel . 39 1 ! 98,223 72,287.! 25,936 1 40 Conferences, conventions. and meet:T :5 1 40 ! 14,073.1 10,328.1 3,745.1 41 Interest 1 41 1 4,360.1 1,087.1 3.27 42 Depredation, depletion, etc. (attach scredule) .,_ 421 62,587. 62,587.1 I 43 Other expenses (itemize): a 43a1 I • b i43bi I c !43c1 1 1 d 43d1 I e SEE STATEMENT 3 43 ' 211,408. 96,728.1 114,680.1 44 Total functional expenses (ado ones 22 lhrcugn 43) F • totals totnes13.15 ng columns (8)-(01. :rr. -rthese 144 1.1,573,714. 1,101,778.; 471,936.1 0. Reporting of Joint Costs. - Did you report In column (8) (Program services) any joint costs from a combined educational campaign and fundraising solicitation? ► 1 I Yes X No If "Yes," enter (1) the aggregate amount at these joint costs $ ; ( h ) the amount allocated to Program services S , (iii) the amount allocated to Management an general S i ' ; and (iv) the amount allocated to Fundraising S . Part 111 1 Statement of Program Service Accomplishments What is the organization's primary exempt: rpose? > SEE STATEMENT 4 1 Program Service All organizations must describe their exempt puroose achievements in a clear acre concise manner. State the numeer of clients served, publications issued. etc. Discuss 1 d for 5 StS and achievements that are not measuraole. (Section e0 "c(3) ana (a) organizations and 4947faxl) nonexempt charitable trusts (4) orgs.. far d and 8 a sts must also enter the amount of grants and (4947( allocations to others.) I l others.) .) trusts: but optional for or a o o[hars.) a CHILD CARE PRESCHOOL - SEE!'ATTACHMENT 1 (Grants and allocations S 0 176.204. b CHILD CARE AFTER SCHOOL PROGRAM - SEE ATTACHMENT 1 (Grants and allocations $ )1 418,486. c CHILD CARE VACATION RECREATION - SEE ATTACHMENT 1 ii ii (Grants and allocations $ ) 176,704. d FAMILY AND COMMUNITY SERVICES - SEE ATTACHMENT 1 • • (Grants and allocations $ 1 220,256. e Other program services (attach scbeaule) STATEMENT 7 (Grants and allocations $ )1 110,128. f Total of Program Service Expenses (should equal line 44, column (8), Program services) _..__. -_.. ............ ........... _......... > 1,101,778. a2 - - 12 -1b9e 2 .1191105 753993 YMCA 052 ISLAND OF,HAWAI'I YMCA YMCA 1 Form 990 (1998) ISLAND OF411117AI'I YMCA • 99-0092299 Page 3! •. Part Iv 1 Balance Sheets • Note: Where required, attached schedules and amounts within the description column should be (A) (8) for end -of -year amounts only. Beginning of year End of year 45 Cash - non - interest - bearing _ 45 46 Savings and temporary cash investments 92,892. 46 203,046. 47 a Accounts receivable 47a 11,578. b Less: allowance for doubtful accounts 47b 2,881. 47c 11,578. 48 a Pledges receivable 48a 87,497. • b Less: allowance for doubtful accounts 48b 48c 87,497. 49 Grants receivable 30,456. 49 4,006. 50 Receivables from officers, directors, trustees, and key employees (attach schedule) 50 a 51 a Other notes and loans receivable 151a , b Less: allowance for doubtful accounts 51b 51c 52 Inventories for sale or use 52 53 Prepaid expenses and deferred charges 13,061. 53 13,806. 1 54 itiesUIIWits - securities ( aLLach schedule) .. 54 55 a Investments - land, buildings, and . equipment basis 55a b Less: accumulated depreciation (attach schedule) 55b 55c 56 Investments - other 56 57 a Land, buildings, and equipment basis 57a 873,656. • b Less: accumulated depreciation STMT 8 57b 630,847. 276,640. 57c 242,809. - 58 Other assets (describe • ) 58 59 Total assets (add lines 45 through 58) (must equal line 74) 415,930. s9 562,742. 60 Accounts payable and accrued expenses 238,586. 60 264,279. 61 Grants payable • • 61 m 62 Deferred revenue 34,305. 62 35,918. a 63 Loans from officers, directors, trustees, and key employees 63 , 11 64 a Tax- exempt bond liabilities 64a b Mortgages and other notes payable - • 37;592. 64b • 30,604. 65 Other liabilities (describe ► - SEE STATEMENT 9 ) . 29,616. 65 40,529. 66 Total liabilities (add lines 60 through 65) 335,099. 66 1371,330. Organizations that follow SFAS 117, check here S 1 X 1 and complete lines 67 through . 69 and lines 73 and 74 • 67 Unrestricted - 185,625. 67 - 178,770. ' A 68 Temporarily restricted 266,456. 68 370,182. OS 69 Permanently restricted 1 69 7 Organizations that do not follow SEAS 117, check here 11 El and complete lines . U. 70 through 74 0, 70 Capital stock, trust principal, or current funds 70 it 71 Paid -in or capital surplus, or land, building, and equipment fund 71 • N a 72 Retained earnings, endowment, accumulated income, or other funds 72 i 73 Total net assets or fund balances (add lines 67 through 69 OR lines 70 through 72; column (A) must equal line 19 and column (8) must equal line 21) 80,831. 73 - 191 , 412 . 74 Total liabilities and net assets / fund balances (add lines 66 and 73) 415,930. 74 1 562,742. Form 990 is available for public inspection and, for some people, serves as the primary or sole source of information about a particular organization. How the public perceives an organization in such cases may be determined by the information presented on its return. Therefore, please make sure the return is complete and accurate and fully describes, in Part III, the organization's programs and accomplishments. 823021 12 -11.98 3 1191105 753993 YMCA 052 ISLAND OF HAWAI'I YMCA YMCA 1 Form$90(1998) • ISLAND HAWAI YMCA 99- 0092295 Page4 • Part IV-A1 Reconciliation of Rev per Audited Part IV -B I Reco ion of Expenses per Audited Financial Statements Revenue per Financ Statements With Expenses per Retum Retum a Total revenue, gains, and other support — - a Total expenses and losses per per audited financial statements • a 1,684,295. audited financial statements O. a 1,573,714. b Amounts included on line a but not on b Amounts included on line a but not on line 17, Form 990: line 12, Form 990: (1) Donated services (1) Net unrealized gains and use of facilities $ on investments $ (2) Prior year adjustments (2) Donated services reported on line 20, and use of facilities ... $ Form 990 $ . .. (3) Recoveries of prior (3) Losses reported on . year grants $ line 20, Form 990 ... $ (4) Other (specify): (4) Other (specify): . $ $ Add amounts on lines (1) through (4) • b Add amounts on lines (i) through (4) • b c Line a minuslineb • c 1,684,295. c • Lineaminushneb ► c 1,573,714. d Amounts included on line 12, Form d Amounts included on line 17, Form 990 but not on line a: 990 but not on line a: (1) Investment expenses (1) Investment expenses not included on • not included on line 6b, Form 33C .. $ iinefib,Foim99u ..$ • (2) Other (specify): I (2) Other (specify) $ J $ - Add amounts on lines (1) and(2) • d Add amounts on lines (1) and (2) • d e Total revenue per line 12, Form 990 e Total expenses per line 17, Form 990 (line c plus lined) • e 1,684,295. (line c plus lined) • e 1,573,714. Part VI List of Officers, Directors, Trustees, and Key Employees (List each one even if not compensated.) (B) Title and average hours (C) Compensation (D0cono-roueonsm (E) Expense A Name and address per week devoted to (if not paid, enter p account and ( ) i ( D - pmnafl compensation position -0 -1 compensation other allowances ROBERT MASUDA PRESIDENT ANE CEO P.O. BOX 7067 KAMUELA, HI 96743 40 50,000. 6,000. 2,400. ROBERT LEOPOLDINO - CHAIRMAN 65 -1154 MAMALAHOA HWY KAMUELA, HI 96743 10 0. 0. 0. BALBI BROOKS VICE CHAIRMEN P.O. BOX 2793 • KAMUELA, HI 96743 10 0. 0. 0. PUTNAM CLARK VICE CHAIRMEN 75 -5722 KUAKINI HWY #104A KAILUA -KONA, HI 96740 10 0. 0. 0. WAYNE KAMITAKE VICE CHAIRMEN 660 KILAUEA AVE. HILO, HI 96720 10 0. 0. 0. LYNN HIGASHI VICE CHAIRMEN, SECRETAIRY P.O. BOX 1525 KAMUELA, HI 96743 10 0. 0. 0. MICHAEL MIYAHIRA VICE CHAIRMEN, TREASURER P.O. BOX 305 HILO, HI 96721 10 0. 0. 0. JAMES FUJIMOTO ASSISTANT TREASURER 69 KUPAA ST HILO, HI 96720 10 0. 0. 0. • 75 Did any officer, director, trustee, or key employee receive aggregate compensation of more than $100,000 from your or anization and all related organizations. of which more than 510.000 was provided by the related organizations? If 'Yes; attach schedule. • II Yes n No Form 990 (1998) ISLAND OF eAI'I YMCA • 99-009229F. Page9' Part VI J Other Information • • Yes No 76 Did the organization engage in any activity not previously reported to the IRS? If Nes," attach a detailed description of each activity 76 X 77 Were any changes made in the organizing or governing documents but not reported to the IRS? 77 X If 'Yes; attach a conformed copy of the changes. 1 78 a Did the organization have unrelated business gross income of 51,000 or more during the year covered by this return? 78a X . b If 'Yes; has it filed a tax return on Form 990 -T for this sear? • N/A 78b 79 Was there a liquidation, dissoiution, termination. or substantial contraction during the year? 79 X 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? 80a X b If' Yes,' enter the name of the organization > • - j and check whether it is I exempt OR denex.mp!. 81 a Enter the amount of political expenditures, direct or indirect, as described in the instructions for line 81 • 181a 0 . b Did the organization file Form 1120 -POL for this year? 81b X 82 a Did the organization receive donated services or the use of materials, equipment, or facilities at no charge or at substantially less than 1 ) fair rental value? 82a i X b If Nes.' you may indicate the value of these items here. Go not include this amount as revenue in Part I or as an expense in Part II. (See instructions for reporting in Part III) 82b N/A 83 a Did the organization comply with the public inspection requirements for returns and exemption applications? 33a X • p - y uli i �,,,., .iLC o I cat■y to quid pio yupc iiivaiwi67 ii / : ! 0.4) 84 a Did the organization solicit any contributions or gifts that w were not tax deductible? ! 34a X h If' Yes: did the organization include with every solicitation an express statement that such contributions or gifts were not j • tax deductible? - - N/A 34b 35 501(c)(4), (5), or (6) organizations. - a Were substantially ail dues nondeductible by members? N/A 35a b Did the organization make only in -house :cboving expenditures of 52,000 or less? N/A 35'o If Nes' was answered to either 35a or 35b,• do not, complete 85c through 85h below unless the organization received a waiver for proxy tax owed for the prior year. Dues, assessments. and similar amounts from ^embers • � 85 c N d Section 162(e) lobbying arc political expenditures ! 35d '. N/A e Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices 85e 1 N/A f Taxable amount of lobbying and political expenoitures•(line 85d less 85e) ! 85f N/A g Does the organization elect to pay the section 6033(e) tax on the amount in 85f? N/A 85q h If section 6033(e)(1)(A) dues notice were sent. does the organization agree to add the amount in 85f to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year? N/A 85h ! 1 86 501(c)(7) organizations. - Enter: a Initiation fees and capital contributions included on line 12 � 86a N/A • 1 b Gross receipts, included on line 12, for public use of club facilities 86b N/A i i 87 501(c)(12) organizations. - Enter: a Cross income from members or shareholders j 87a N/ b Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) 87b N/A 88 At any time during the year, did the organization own a 50% or greater interest in a taxable corporation or partnership? If Nes: complete Part IX 38 X 89 a 501(c)(3) organizations. - Enter: Amount of tax imposed during the year under: section 4911> 0 . ; section 4912 > 0 . ; section 4955 > 0 . • b 501(c)(3) and 501(c)(4) organizations. - Did the organization engage in any section 4958 excess benefit transaction during the year? If 'Yes: attach a statement explaining each transaction • 139b X c Enter: Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958 _.._ > • 0 d Enter: Amount of tax in 89c, above, reimbursed by the organization > 0 90 a List the states with which a copy of this return is filed > NONE h Number of employees employed in the pay period that includes March 12, 1998 1 90b ! 72 91 The books are in care of > MS. DIANA NELSON Telephone no. > ( 808)961 -0699 Located at ► 300 W. LANIKAULA, HILO, HI ZIP +4 > 96720 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 > 92 1 - N/ A 823011 1211 -98 5 1191105 753993 YMCA 052 ISLAND OF HAWAI'I YMCA YMCA 1 Form4d90(1998) •.. ISLAND HAWAI YMCA 99- 0092295 Page6 - I Part VII 1 Analysis of Income -Pro � g Activities Enter gross amounts unless otherwise Unrelatea business income I Exctude section 512. 513. «514 (E) indicated.. (A) (B) (C) (D) Related or exempt Business Esmn 93 Program service revenue: code Amount vaes Amount function income (a) STATE OF HAWAII 1 1 1 1 528,770. (b)PROGRAM SERVICE FEES I 1 1 524,798. (e) I (d) I 1 I le) (1) Medicare/Medicaid payments (g) Fees and contracts from government agencies 94 Membership dues and assessments 14,420. -95 Interest on savings and temporary cash investments 14 4,662. 96 Dividends and interest from securities 97 Net rental income or (loss) from real estate: (a) debt- financed property • (b) not debt- financed property 16I 10,677. 98 Net rental income or (lass) from personal property J 99 Other investment income I I other than inventory 101 Net income or (loss) from special events 1 1 21,708.1 102 Gross profit or (loss) from sales of inventory i 1 103 Other revenue: . a OTHER FEES AND INCOME 3 16,676. b c d • I I e 1 I 104 Subtotal (add columns (B), (D), and (E)) 1 0.1 1 53,723.! 1,067,988. 105 TOTAL (add line 104, columns (B), (D), and (E)) ► 1,121,711 . Note: (Line 105 plus line 1d, Part I, should equal the amount an line 12, Part I.) Part VIII Relationship of Activities to the Accomplishment of Exempt Purposes 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 STATE OF HAWAII DEPARTMENT OF EDUCATION AFTER SCHOOL PROGRAM. 389,135 93A STATE OF HAWAII DEPARTMENT OF EDUCATION FOOD PROGRAM 32,850 93A 'STATE OF HAWAII FUNDING TO SUPPORT MEDIATION CENTER 91,020 93A SSTATE OF HAWAII FUNDING TO SUPPORT CHILDRENS' JUSTICE PROGRAM 15,765 93B EES FOR PROGRAM SERVICE DESCRIBED IN ATTACHMENT 1 94 YMCA MEMBERSHIP DUES FOR ANY YMCA INTERNATIONALLY I Part IX Information Regarding Taxable Subsidiaries (Complete this Part if 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 % Yo Under penalties of persay,1 declare that I have examined this return. including accompanying schedules and statements, and to the beat of my knowledge and bete'. it is true, Oared. and complete. Declaration of prepare/ (other than officer) is based on all information of which preparr has any knowledge. Please Sign / 1 / ROBERT MASUDA, PRESIDENT Here Signature of officer Date Type or print name and title .Preparer's Date Check if Preparers SSN Paid signature / COPY ONLY- ORIGINAL 51GNED 11/05/99 employed ■ P00024193 Prepares Firm's name (or yours TAKETA, IWATA, HARA & ASS OCIATES, LLP EIN 10. 99-0?xus n Use Only if self- employed) ' 101 AUPUNI STREET SUITE 139 and address HILO, HAWAII ZIP +4 O. 96720 823151 1211 -08 - 6 . '-1191105 753993 YMCA 052 ISLAND OF HAWAI'I YMCA YMCA _ 1 • • • • • • • • DD - o a . uI - ' �Q fat® !lc'vzear `v internal Revenue Service new to eery r,br 1N 4(01013 . O 1 ZO -70 • • • ''A SETTLEMENT YMCA CF • CCt.:.• f y OF HAWA I I 300 WEST .LANIKAULA 5T P 0 Sox 664 "ILO, MAWAII 967z0 Ge,ulatwn. Based on the tnhenwtion you reeently sashmittnd, we have classified you as an organization that is not a private foundation as defined in section Men of the Internal R Coda. TOW claaaificatlon Is based on the assumption that yom operations will ha as stated in your notification. Any changes in your purposes. character, or method of operation must be reportrd to your District Director so he may consider the affect on your status. Sincerely yours. Cias Ir • Chief, Rulings Section Esnmpt Organizations Branch •nn•• M•Ol`a . •CCvrP.UUV'.. • y =' ' U 1 TREASi1R`' DE'ART:,4CIT • rY c " INTERNAL REVENUE SERVIC .F r: r ' aulans t1CTt ' _r7�66 -35 • P. 0.101 . NONOLt:Lu.. AraN ISMS Ns arty —s2Va .11111 2 9 19E5 rem L -t oil Coda 414 rsaanc On gious =ducttiana tiaiaken :rcttlement YMCA • anti :a- :_Lbl, County 02 Itaunii Anima JNaa/nra • •tLC nttt$ns run Box 11 it4 . e•rtnw:: atantint a mat:Ink,tStxNOC ltsuai. 96720 lia: oltalu, 'Taunt'. ,ens '!6A NC• ACccunnsc rtmon CC:Crrt aolftC CNotwa • • 1r December 31 „vs be=ds of Yet= slated taeposea and the undersign: rte that year opemtlans +ill tvntlntr ut. end to date a will asr ?am to tbme tams= •4 In ytrs ruling crailt,�. :our, we 'rte =2.1it�ded v ar excites i r. n retivmi Mamma tax Q: an ;trmenlxanan dptat:rc In station .'.077:7731 of 'mina' Revenue Caie. Any Changes In unseatlon from thine desaibsni, or In your eharaetz, et. mini bo reported laar._•dlatrly to your Oloirt_: vaa is r. aukratlon of than ci7_et cxets :talus. You mint ciao report any clangs is you nine a addrs=. • 'tat recruited le ills Fulani h-- (as rotor= sa 7tag as yes retain an exempt status, tul- �e a e subieet to the to On unrelated lousiness incise impinge Er seriion ill of !ha Cc a. a event you are requited to ilk Form 990 T. Oar determination as to you llublliIv (or a-tcat Intareatlea return. Fans 993-A. Is met :alb above. liras :clued. 11 required. must _a er Sian ib• 25th ,icy of the an month after the eraao of your annual aestmllna canal Inci. d wore. Canty: .glens modo to you are deductible by donors as provided In section I ., of the Code. Re. °Welt :etnelos. devises. :mama or qui: to or for yon tae are dcc xtlblo rorredeml "talc • and et 'a otuoemas under the Revisions of section 2"w5.2106 anti 7522 ai the Cade. You a- not noble for thn taxes Learned tenter the Falemi Insurance Contribution Act Uncial cozcaf 'mien You (Ile snows: al exemption cur :lllmee as RwNiad In :twit sett. You cre not .c is the tax tmtx_r -i under :he Frieml Unetrr.+iayr_mt 7u: Act. !nauulo: about the waiver es ;x:: anon certificate ier coma' seeteity taxes should In eddtesseti to thle close, nt sheuid any rtuCxtlrts "' namin g excise, ampioymonl a other Fodemtiaxes. This is a determination loiter. • Very truly yeas. rotas o. Liovd •� H ohmic: Ouaetor • • • •bo.. L.; 11-441 RTIFICATION PORM n . • • Date .Tune 1, 1993 its Settlement Organization Name: The Island of Hawaii �A (The Big Island A) s Raven Caun YMCA of � f Mailing Address: P.0 Box 7067 Kamuela, Hauai'i 96743 • Telephone Number: RAS - 7470 • This is to certify that the.above named organization meets all of the following standards: (1) La a profit organization incorporated under the lawn of the State or a non - profit organization determined to be exempt tram the federal incame tax by the Internal Revenue Service. A copy of the IRS tax exemption (if non - profit) is attached. (2) Is a non - profit organization and has a•governing board whose members have no material conflict of interest and.serve without compensation e (If applicable). (3) Has bylaws or policies which described the manner in which business is conducted and policies relating to nepotism and management of potential conflict of interest situations. A copy of the pertinent • sections is attached. (4) Has at least one year's experience which the project or in the program area for which the request is being made. (5) Is licensed and accredited. as applicable, in accordance with the requirements of federal, state and county governments. This is to certify that tha above -named organization has a written smoking policy in accordance with Chapter 328X, Part II, Smoking in the Workplace, Hawaii Revised Statutes. • ,r,�iv .fl Jame 1. 1993 S gnatura aooert L. size p ate Titles President /C.E.O. • • Th. /d.nd of Iin.siia YMC.A la • earns Consumer *flake. age submitted Hawaii. d t Commies Th. fw tai s entity o , Hawaii YMCA' b a nwnO ai.rrdeY .valWim from W. YMCA rorpor.dm peafetsfy known as y,. ®y band YMCA. Hawes Catania YMCA. and the w.iwkw. e.ttsn.rn YMCA of tai Courtly of Hawaii. stun. R.K. Maud.. PraJCE ;Revised: June. 1988) • ,JAN - 31 - d0 MON 9:35 AM Y•CORP, OFFICE FAX NO, 419610878 P. l ACQRD CE RTIFICATE. OF LIABILITY INS U RANCE CS R: BV DATE(MMUDITY) SBLAI7 M ,., I' 09/24/99 is THIS:CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION "ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE Noguchi & Associates, Inc. HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR 1314 S. Ring St. , #560 . 'ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW, Honolulu HI 96814 COMPANIES AFFORDING COVERAGE COMPANY Phone No 808- 596 -2700 LN0. 808 - 596 -2193 A Royal Insurance C4nxpany INSURED COMPANY B Insurance Company of the State - COMPANY Island of Hawaii YMCA C 300 W. Lanikaula Street COMPANY Hilo Hi 96720 D 9gvERAGES` ;;: ..., ... '' ? : :i ..h a TINS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED, NOTW ITHSTANDINO ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS. EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. Ca TYPE POLICY NUMBER POLICY EFFECTIVE POLICY EXPIRATION UMTrS LTR PE OF INSURANCE DATE (ALSODNY) DATE (MWDOMT GENERAL LIABILITY OENERAL AGGREGATE 5 2,000,000 A X COMMERGIAL GENERAL LIABILTTY SP271922 09/01/99 09/01/00 PRODUCTS - COMPJOPAGG 52 -Yt CLAIMS MADE 5 " 1 OCCUR PERSONAL a AOV INJURY S 1,000,000 OWNER'S a CONTRACTOR'S PROT EACH OCCURRENCE $1,000,000 — — FRE DAMAGE (Any one fire/ _ 5 100,000_ MED MCP (Any one person) $ 5,000 AUTOMOBILE LIABILFTY A X ANY mac ST326967 . 09/01/99 09/01/00 COMBINEOSINGLELIMD $ 1,000,000 ALL OWNED AUTOS BODILY INJURY s SCHEDULED AUTOS (Per person) _.... HIRED AUTOS BODILY INJURY $ NON-OWNED AUTOS ( .raccident) — PROPERTY DAMAGE $ GARAGE LIABILITY AUTO ONLY. EA ACCIDENT $ ANYAND OTHERTHANAUNTONLY: , :'.p' . a, } g Vii; EACH ACCIDENT $ 11 AGGREGATE s E €SSUABILn'y EACI I MnTJRRENCE $2,000,000 ' B C UMBRELLA FORM 47996824 09/01/99 09/01/00 AGGREGATE X000, 000 OTHER THAN UMBRELLA FORM $ WORKERS COMPENSATION AND I TORY 1 I ....,r., . EMPLOYERS'LfABILNY EL EACH ACCIDENT S 500,000 A THEPROPRIETOR/ INCL C8371666• 09/01/99 09/01/00 ELPISEASE•POLCYLIMIT $ 500,000 PARTNERS/EXECUnVE omCSIS ARE: EXCL *10 DAYS ROC EL INSEASE - EA EMPLOYEE 5 500,000 OTHER DESCRIPTION OF OPERATIONEAOCATONSNEHICLESISPECNL ITEMS ' Deacriotion: Youth at Risk Progralp and Mediation. certificate Holder i named as Addit Insured under the General Liability, policy per contract requirements but only as respects loss or damage arising out of the negligent acts or omissions of the insured. RTP,43: F1¢LDER .:. 1 < . u? CA:M1YCE4LA.1P N , I,A 1V.3:„ k,., ' „:.., ..M,,..,.'.,,,,, x L:,; .:�, s. COUNTY4 SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORETHE EXPRATON DATE THEREOF, THE ISSUING COMPANY WILL ENDEAVOR TO MAIL County of Hawaii. *30 DAYS WRITTEN NOME TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, Budget Division EUT FAILURE TO MAW SUCH NOTICE SHALL IMPOSE NO OBLIGATION OR LIABILITY 25 Aupuni Street Hilo HI 96720 -4253 OF ANY KIND UPON THE COMPANY, ITS AGENTS OR REPRESENTATIVES, AUTHOR6EDREPRFS KP W MSPHI & ASSOCIATES, INC. 31Cb &c 9. { 1 , '795) 3 it • Uerri iirj )lawaii Wrrttourg 1Brpttrftttrnf • Monolith Jt to ijrrr11u rrrfiflr duet as a tadaed i/ a lrue and mad co /s1 94 CHARTER OF INCORPORATION of • ' WAIMEA SETTLEMENT INCA OF C.OUNTT OF HAWAII granted on January 271 1959a id minim Arndt .l move /ereasr iat nays Aa+ad and nerd ae Irma el ae i freauu s 2 gerritorp ? ;tuna; • dis 3rd days eye February 19 59 . feasurer, ✓ernArr a mi This document is 45 pages. Per approval of the HSNPGRC the Articles is in the original application cnly. ' 1, • 1 a • • • • Approved June 23. 1c • HY -LAWS OF THE ISLAND OF HAWAII YMCA ARTICLE I - NAME Section 1. The name of this private non - profit corporation shall be the Island of Hawaii YMCA, hereinafter referred to as the Corporation. ARTICLE II - MISSION AND PURPOSES Section 1. MISSION STATEMENT: Aloha Ke Akua "God is Love" The Mission of the Island of Hawaii YMCA is to share God's Love with children, adults, and families of all races and faiths by putting Christian principles into practice through programs that build healthy body, mind and spirit for all. Section 2. The Island of Hawaii YMCA is committed to providing a wide range of services and programs to the general community that encourage and nurture the mental, physical, social and spiritual capabilities of individuals to cope with our changing world. Section 3. No substantial part of the activities of this corporation shall be for the purpose of carrying on propaganda, or otherwise attempting to influence legislation. None of the activities of this corporation shall consist of participating in, or intervening in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office. Section 4. No part of the net earnings of this corporation shall inure to the benefit of any private shareholder or any individual. The property of this corporation is irrevocably dedicated to charitable purposes and upon liquidation, dissolution or abandonment of the owner, after providing for the debts and obligations thereof, the remaining assets will not inure to the benefit of any private person but will be distributed to a nonprofit fund, foundation or corporation which is organized and operated exclusively for charitable purposes and which has established its tax - exempt status under Section 501(c)(3) and 509(a)(1), (2) or (3) of the Internal Revenue Code of 1954, as amended. ARTICLE III - AFFILIATION Section 1. This corporation shall be and is hereby affiliated with the following: The Hawaii State Cluster of the Young Men's Christian Association of the United States of America; the West Field Office of the Young Men's Christian Association of the United States of America; National Council of Young Men's Christian 1 Association of the United States of America; and the World Alliance of Young Men's Christian Associations. ARTICLE IV - MEMBERSHIP with Section 1. ACTIVE MEMBER. Any person.who is in agreement purposes of the Island of Hawai'i YMCA may become an Active Member of the corporation if he or she meets the requirements of one of the following categories: a. Sustaining Member: Any person who makes a financial contribution to the support of the YMCA in an amount prescribed by the Board of Directors shall be a Sustaining Member. The Board of Directors may establish classification for sustaining members. b. Participating Member: Any person who participates in any program of the Island of Hawai'i YMCA shall be required to become a member. Such persons may be required to pay such dues and meet such membership requirements as may be prescribed for that program by a policy statement of the Board of Directors c. Corporate Member: Any person who serves as a member of the Board of Directors of the Corporation or on the Board of Managers of any Branch. Section 2 HONORARY MEMBER. In recognition of meritorious services to the corporation, the Board may elect a member to be an Honorary. Director for life. An Honorary Director will be welcomed at all meetings but shall not have a vote nor he /she be an officer. Section 3 VOTING MEMBER. The members of the Board of Directors of the corporation shall have a vote in the operations of the corporation. All other members are non- voting members. All non - voting members retain all rights and privileges conferred by membership in this organization. ARTICLE V - BOARD OF DIRECTORS a) Composition: The management of this Corporation shall be vested in a Board of Directors of not less than ten nor more than thirty person. The members of said Board shall be elected in rotating terms of three (3) years, except as otherwise provided for representative members by the unexpired members of the Board of Directors. The officers of the Board of Directors shall be a Chairman of the Board (hereinafter called Chairman), one or more Vice Chairman, a Secretary, a Treasurer, and such officers as the Board of Directors shall from time to time prescribe, chosen from their own number, as provided for in these 2 + • • Bylaws. b) Functions: The Board of Directors is empowered (a) to adopt rules and regulations for the conduct of their meetings and of the Corporation, (b) to appoint or approve the appointment of committees, and to discontinue the same, (c) to define the duties of officers and committees, (d) to employ and define the duties of agents and employees, (e) to delegate duties, (f) to approve budgets and policies for the Corporation, (g) to elect a successor to hold office for the unexpired portion of the term of any officer or member of the Board of Directors whose place shall be vacant at any time, (h) to establish and discontinue Branches, (i) in general to exercise and perform all the powers necessary to conduct the work and policy of the Corporation, (j) to appoint an auditor annually to audit or review the accounts of the Corporation, (k) to establish general policies for the Corporation and to manage the business and affairs of the Corporation. c) Meetings: 1) The Board of Directors shall meet at least quarterly at such time and place as it shall determine. Twenty five percent of the duly elected Directors then constituted shall constitute quorum. The Chairman shall act as presiding officer of the Board of Directors or in his absence the next ranking officer present. The annual meeting of the corporation shall be held immediately preceding the regularly scheduled June meeting of the Board of Directors. 2) of Directors of the Corporation s may i be called meetings the h Chairman o or - shall be called upon the written request of any five or more directors within three days from the date the request is received by the Secretary who shall fix the date of the special meeting within said period. 3) The Secretary shall cause written notice of the time and place of all regular and special meetings of the Board of Directors or the Corporation to be mailed postpaid to each member of the Board of Directors at least three days before the time fixed for the meeting. ) Any the corporation or of the4Board oftDirectorssshalllspecifygthe object or objects for the meeting. d) Election: The Board of Directors, which shall consist of not less than ten nor more than forty five (45) persons, shall be so elected that it shall consist of two members elected from each of the Branches of the Association, a representative of the Hilo Y's Men's Club, a youth member and the remainder to be elected as members at -large by the Board of Directors as hereinafter provided. 3 411 . . e) Election of Directors by Branches: 1) Each duly constituted Branch of the Corporation shall be entitled to elect two Directors, each of whom shall hold office for a.term of two years, or until his successor shall have been elected and qualified. Except as hereinafter provided, one of such Directors shall be elected each year. The annual election of Directors by all such Branches shall be held in the month of January or on such other dates as shall be fixed by the Board of Directors. In the case where a Branch has no elected Director serving, it shall at such election elect two Directors, the one receiving the greater number of votes to serve for two years, and the other for one year. In the event of a tie, their terms shall be determined by lot. 2) Ballots for the election of Directors by Branches shall be cast in such manner as shall be determined from time to time for each Branch by its Board of Mangers. Only Board of Managers may vote in such election. Each Nominating Committee shall have charge of the election, count the ballots, and certify the returns to their respective Branch Boards of Mangers and to the Board of Directors. f) Election of Directors by Board of Directors: 1) The Board of Directors shall also elect annually Directors at -large to the Board of Directors, who shall hold office for a term of three years, or until their successors shall have been elected and qualified. The number Directors at -large to be elected to the Board shall not exceed 35. The annual election of such Directors at -large shall be held at the annual meeting or on such other date as shall be fixed by the Board of Directors. 2) At a regular meeting of the Board of Directors, at least thirty days preceding the date set for the annual election of Directors at- large, the Chairman shall appoint a Nominating Committee to nominate members for election to the Board of Directors. At least fifteen days before the election, the Nominating Committee shall mail to each Member of the Board of Directors a list of the names of the persons they nominate. Five or more of the Directors may propose the °name of other persons, by mailing their list to each Member of the Board not later than ten days before the annual election. 3) On the date set for the election, the Board of Directors shall meet and by ballot, elect the number of Directors at- large, as determined in paragraph (d) above, from the persons nominated by the Nominating Committee and proposed by five or more Directors, if such latter take place. The Chairman may designate any person or persons to have charge of the election, count the ballots and certify the returns to the Board 4 of Directors. g) Vacancies: Should any vacancy occur through death, resignation, removal or other cause more than thirty (30) days prior to the annual meeting, vacancies in the Board may be filled by a majority voting of all remaining Directors at any regular meeting or special meeting called for that purpose. If the vacancy is from the branch or other representative group on the board, the representative group shall elect to fill the vacancy. h) Discipline 1) In case of misconduct or neglect of office, a two - thirds (2/3) vote of the Board of Directors may declare the office of such a offender vacant provided that the accused shall have reasonable notice and opportunity for presenting defense. is given to the Bord of Directors to deal with 2) insubordination, or immorality on the part of any member or person visiting the property or taking part in any meeting of the corporation, provided the accused shall have had reasonable notice and opportunity for presenting a defense. ARTICLE VI - OFFICERS a) Election. Term, Vacancies: At the first regular meeting of the Board of Directors after the annual elections, the Board shall elect by ballot from its own number, a Chairman of the Board, One or more Vice Chairmen, a Secretary, and a Treasurer. The said officers shall be the officers of the Corporation and of the Board and shall hold office for one year, or until their successors are elected and qualified. In case any officer shall decease or resign during his terms of office the vacancy so created shall be filled by a majority vote of all the remaining Directors at any regular meeting or at a special meeting called for such purpose. In case of disability or absence from the State of an officer his office may, by vote of the Board of Directors, be declared vacant and the vacancy filled as above provided in case of death or resignation. b) Duties: 1) The Chairman shall preside at all business meetings of the Corporation and of the Board of Directors; he shall make at the annual meeting of the Corporation a full report of the year's work; he shall designate the chairman thereof, and delineate the committee's powers and responsibilities; he shall sign, together with the Secretary, all legal papers of the Corporation authorized by the Board of Directors; he shall cause to be made an annual report, as required, on the program and finance of the corporation to the National Council of Y.M.C.A.'s in the United States of America; 5 . • he shall perform such other duties as are normally incident to such an office, and shall meet frequently with the President /CEO to provide a liaison between the policy making body and the management of the Corporation. Vice absence of the President, 2) duties the , in Chairman. 3) The shall, the absence of the Chairman and the act in as and perform the duties of the Chairman. moneys of the Corporationgandhshalladisburseathemeunder the order of the Board of Directors and after proper approval; he shall keep a full account of all moneys received and paid out and report same to the Board of Directors at their monthly meetings, to the Corporation at the annual meetings, and at other times when required. He shall keep all funds designated by the Board of Directors. The Board of Directors may appoint one or more Assistant Treasurers and may delegate to them such powers and duties of the Treasurer as the Board may deem desirable. The Board may also delegate the power to sign checks on Corporation funds to such employed officers as it may designate and may revoke the power at any time. The Treasurer shall serve as Chair of the Finance Committee and perform such other duties incident to that office. 5) The Secretary shall keep a record of the minutes of all the business meetings of the Corporation and of the Board of Directors, and shall attest same with his signature; he shall notify all officers of their election and all committees of their appointment; he shall notify all officers and directors of all business meetings of the Corporation and of the Board of Directors; he shall be the custodian of the seal of the Corporation and of the record of the minutes of all business meetings which shall be kept in the Corporation office. ARTICLE VII - COMMITTEES Section 1. POWERS. a) The Board of Directors shall be constituted into such committees as shall better provide for the duties and responsibilities which belong to it under these Bylaws. b) As soon as possible after the annual meeting, the Chairman of the Board shall make appointments to each of the standing committees and special committees. 6 • c) Each of these committees shall keep minutes of the its meetings and shall file the same in the corporate offices. It shall submit to the Board of Directors reports of its work, as required. No committee shall enter into any contract, or incur any indebtedness, or financial obligations except under the authority of the Board of Directors. Each committee shall have the power to appoint such subcommittees for carrying on its work as it may deem necessary. - d) The powers of the board of dto it more such period of time and under such circumstances as the Board shall prescribe. e) Subject to the approval of the Board of Directors each committee shall have the power to adopt such rules as may be necessary for the conduct of the work entrusted to it, provided always that these rules shall be approved by the Board of Directors. Section 2. STANDING COMMITTEES. There shall be the following standing committees: (1) Executive; (2) Nominating; (3) Finance; (4) Human Resources; (5) Program. Section 3. EXECUTIVE COMMITTEE. There shall be an executive committee of the Board of Directors composed of the five (5) officers and not more than four (4) other directors, with five (5) committee members ' constituting a quorum of any meeting. The Executive Committee shall carry out the work of the Board in the interim between Board meetings. It shall supervise the carrying out of policies for the Board and act for the Board but shall not have the power to reconsider or reverse any action of the Board. All executive committee actions shall be reported to the following Board meeting. Section 4. NOMINATING COMMITTEE. The Chairman shall, with the advice and consent of the Board of Directors, appoint a nominating committee of three (3) board members to nominate members for election to the Board of. Directors. At least ten (10) days prior to the annual meeting the nominating committee shall cause to be published a notice in a paper of general circulation on the Island of Hawai'i. The notice shall include the date and place of the annual meeting, a notice of the intention of election, and indicate the location where a slate of proposed members of the Board may be examined. This notice may be combined with the notice of the meeting. In addition to the nominations made by the nominating committee, nominations may be made from the floor of the annual meeting. 7 Section 5. FINANCE COMMITTEE. The finance committee, composed of the Treasurer, as chairman, and at least three (3) other members of the Board, is responsible for the control of the finances of the corporation. The committee reviews and recommends appropriate Board action on the annual budget; reviews and approves monthly financial statements for report to the Board; arranges for annual audit; organizes the annual sustaining membership campaign. Section 6. HUMAN RESOURCE COMMITTEE. This committee is responsible for recommending to the Board of Directors the establishment, review and revision of policies and practices related to the employment and retention of personnel. The committee chair and Board Chairman shall conduct an annual performance evaluation of the President /CEO. Section 7. PROGRAM COMMITTEE. This committee is responsible for the corporation programs and recommends Board action on new programs approval and expansion, and on revision or deletion of current programs. It shall also review and make recommendations on program budgets; monitor program activities and review annual program evaluations. It shall also initiate planning for long term corporate program goals. The First Vice Chairman shall chair this committee. ARTICLE VIII - BRANCHES a) Authority: In seeking to accomplish this object this Corporation may establish and provide for the conduct and maintenance of its work in one or more sections of the County of Hawaii, and in behalf of particular groups of persons of all age groups. All Branches or subdivisions established by the Corporation shall be under the control and direction of the Board of Directors of the Corporation. b) Requirements: The Board of Directors shall have the power to establish or dissolve Branches of the Corporation, shall provide for the manner of forming the same, and shall appoint the initial Board of Managers therefor. Requirements for such branch status shall include a constituency or district large enough to • justify separate Branch organization and to indicate successful branch operation, a body of prospective members, .a prospective Board of Managers nominated by the prospective members of the Branch proposed for the constituency or district, a program of service conforming to essential YMCA objectives, and evidence of a practical measure of support through volunteer service and financial backing within the constituency. 8 c) Board of Managers: 1) Subject to the approval of the Board of Directors: (a) Members of Board of Managers of each Branch shall be elected thereto by the corporate members of such Branch in accordance with such rules as may be established by said corporate members, but not inconsistent with these by laws. (b) Each Board of Managers shall elect such officers as are necessary to carry on its work. The Chairman of the Board of Directors and President /Chief Executive Officer shall be members ex- officio of all such Boards. 2) The Board of Directors by a majority vote at any regular or special meeting may terminate the membership of any person on any Board of Managers. 3) Each Board of Mangers shall be responsible to the Board of Directors for the proper conduct of the work of its Branch. Reports shall be made each month to the Board of Directors on the progress of the work and on all matters under consideration. No oranization in connection with any Branch, except approval within or of Board of Managers thereof and all such organizations onsshall be under the control of said Board of Managers. The constitutions, bylaws and rules of the Branches shall not be inconsistent with these by laws or the duties of the board of directors of the corporation or any policies established thereto. ARTICLE IX - STAFF Section 1. Name: The employed officers of the Corporation shall be known as the Staff of the Corporation. Section 2. The Board of Directors shall employ an executive officer who shall be designated a President /Chief Executive Officer (CEO) (hereinafter called President) and meet all the requirements of the National Council of Y.M.C.A.'s for such a position. The President shall attend all Board meetings and may be assigned as a staff liaison to any committee of the Board but he shall not vote. He shall be responsible to the Board for the general supervision of the programs and properties of the corporation, implement Board policies, and shall present to the Board of Directors any matter affecting the corporation. He shall be responsible to employ and dismiss other employees of the corporation within the limits of the Board approved budget of the corporation. He shall have the authority to countersign all checks against corporate funds. He shall attend all meetings and represent the Y.M.C.A. in community and off island affairs as approved by the Board of Directors. The President shall serve at 9 • the pleasure of the Board of Directors at such compensation as the Board shall fix. Section 3. Branch Executives: The Executive of each Branch shall be selected by the President in consultation with the Board of Managers concerned. The Branch Executive shall be the executive assistant of the President and shall have direct responsibility for the activities of the staff of his Branch. He shall cooperate with his Board of Managers and shall keep the President fully advised as to the progress of the work of the Branch and of all matters under consideration. He shall be a member ex- officio without vote of all committees of his Branch. Section 4. Staff of Branches: The other members of the staff of each Branch shall be recommended by the Branch Executive for approval by the President. ARTICLE X - PROPERTY Section 1. The corporation shall have the power to buy, sell, hold lease or otherwise deal in real, personal and mixed property in its corporate name, together with all rights, privileges and immunities which now are or may hereafter be granted by law to corporations of this character. Notwithstanding any other provisions of these bylaws, the corporation shall not carry out any activity not permitted by: (a) a corporation exempt from Federal Income tax under section 501(c)(3) of the Internal Revenue Code of 1954 (or the corresponding provision of any future United States Internal Revenue Law), or (b) a corporation, contributions to which are deductible under section 1.0(c)(2) of the Internal Revenue Code of 1954 (or the corresponding provision of any future United States Internal Revenue Law). The corporation shall have the power: to incur such debts and liabilities, secured or unsecured, as the nature of its business may require but not to exceed in amount the value of its assets or such other amount as hereafter may be fixed by law; to sue and be sued in all courts of the State of Hawaii; to make and use a corporate seal and to alter the same at its pleasure; to make, amend, and repeal bylaws not inconsistent with existing laws for the management of its property, the election and removal of its officers, the regulation of its affairs, and the transfer of its property; to obtain capitol and revenues for its purposes through transactions, donations, subscriptions, dues, rents or otherwise; and in connection therewith to do all things necessary and proper to be consistent with the law and the purposes of the corporation. ARTICLE XI - INDEMNIFICATION Section 1. Any person made a party to any action, suit, or 10 preceding, civil or criminal, by reason of the fact that such person, his /her testator or intestate, is or was a member of the Board of Directors, or an officer or employee of the corporation, shall be indemnified by the corporation against the reasonable expenses (including amounts paid by way of judgement and settlement including attorney's fees) actually and necessarily incurred by him /her in connection with any action or appeal therein or any settlement thereof, except on relation to matters as to which it shall be adjudged in such action, suit or proceeding that such person is liable for negligence or misconduct on the performance of duties. Such indemnifications, if afforded, shall not be deemed exclusive of any other rights to which such person may be entitled apart from this section. This section shall not be deemed to limit any power or exclude any right of the corporation to provide any additional or other indemnity or right for any Director, officer, employee or other person. If this section shall be invalid or ineffective in any respect, the validity and effect of the section in any other respect shall not be effected. ARTICLE XII - GENDER NEUTRAL Section 1. As used in these bylaws, the pronouns used mean and include the masculine or feminine. ARTICLE XIII - AMENDMENTS These Bylaws may be amended by the vote of not less than - two- thirds of the board members, then constituted. Approved: June 23, 1993 11