Loading...
HomeMy WebLinkAboutCOM 0667.029 1998-2000 41, Ptyrrel 51)Yret,51, .r Stephen K. Yamashiro " U / '�• Harry A. Takahashi Mayor J.: ��j ; al: Director 5. K. Schutte : E ak Deputy N County of 3atnaii DEPARTMENT OF FINANCE 25 Aupuni Street. Room 118 • Hilo, Hawaii 967204252 (808) 961-8234 • Fax (8081961 -8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2000 -01) HUMAN SERVICES NONPROFIT GRANTS REVIEW COMMITTEE (HSNPGRC) FISCAL YEAR ENDING:June 30, 2001 DATE OF APPLICATION: ; Zatutit 1 2.300 GRANT APPLICATION FOR: nu. cac rei- e v ea oe m e Air Qcocyf 4 rr- (Program Title) Legal Name of Organization: The S. s r.b o 5 i �a Ja t i y M C.. Mailing Address: Facility/Site Address: _ Director /Site Manager: Phone: Organization President: eobe,cae. k• Ma5 Lark ci. Phone: €gC - 14 Zo Contact Person (Grant Writer) C\ Phone: $ S.0 S3 t Z Amount of request for County funds: S 1a , SSD Total annual budget of organization: S 1 ) 1.3 4,53 Has the applicant applied for any other funds from the County of Hawaii this fiscal year? • 0 Yes Source /Department: Cg, No Agency /Program(s): 0 Social Services Cf Youth Programs tS Elderly Programs Check Category (ies) is Culture and Arts Education 0 Other • Briefly, define the program for which funding is being requested: t The ?rcgt 1 q�stS'� tlou*1� ,;n deJCioetAg, 9ostIct�e Jctradrec -Ct ts,Tho. Finer-am (ism oer tne4;kt4A -ii; t 4.4 -4kte 'Jd \dt. a.na VIM a 44nt 1. Ski.1 u�I \ 3, c� triS C—On. nn CAA . 1h4 ro %cam wZli be- eS\tdc\ .t heJ t o ail 4 m cR afr -tcsc..l.not f(bet ra rug. Comm. No. G 61. 029 1 File No. A Ref. To: J IS EDC Ref. Date FEB 2 3 2000 �.. . • • f t , 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. Have bylaws or policies which describe the manner in which business is conducted, including m anagement, audit, fiscal policies and procedures, policies on nepotism, and policies on management of potential conflict of interest. 0 Have at least one year's experience with the service or activity for which the appropriation is sought or can otherwise demonstrate to the satisfaction of the County sufficient expertise to successfully carry out the service or activity. Be licensed and accredited in accordance with applicable requirements of Federal, State and County laws. II. GRANT CONDITIONS The applicant agrees to comply with the following terms & conditions prior to receiving a grant award. A. Comply with applicable Federal and State laws prohibiting discrimination against any person on the basis of race, color, national origin, religion, creed, sex, age, or handicap B. Agree not to use any public funds for purposes of entertainment or perquisites. C. Comply with such other requirements as the Director of Finance may prescribe to ensure adherence by the nonprofit organization with Federal, State, and County laws, and established standards for fiscal and program management. D. Allow the Director of Finance, the committees of the council and their staffs, and the Legislative Auditor access to records, reports, files, and other related documents in order that the program, • management, and fiscal practices of the nonprofit organization may be monitored and evaluated to assure the proper and effective expenditure of public funds. III. RECORDS AND REPORTS • A. The applicant shall follow generally accepted accounting procedures and practices and shall maintain books, records, documents, and other evidence, which sufficiently and properly account for the expenditure of County funds. The books, records and documents shall be subject at all reasonable times to inspection, reviews, or audits by the County expending agency, the Director of Finance, and the Legislative Auditor, or by their representatives. B. The County expending agency, Director of Finance, or County Council may request periodic written reports on the use of County funds. C. The nonprofit organization shall submit a final written report to the Legislative Auditor within sixty (60) days after June 30 of the fiscal year. The report shall include an explanation of the public benefits derived from the awarding of the grant and a listing of other funding sources and • amounts obtained during the award period. 2 • • 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 government record and shall be open to the public and may be provided to other public and/or private funding sources. VII. CONTINUED ELIGIBILITY • Any applicant or recipient who withholds or omits any material facts or deliberately misrepresents such facts to the County of Hawaii shall: 1) Immediately be disqualified from consideration for Nonprofit Grant funding; OR 2) be in violation of the terms of the Grant Agreement of County funds in which case a • grant 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 jhe sslard o'F \\a.wa'\ YMCA (Legal Name of Organization) hereby agrees to administer the CANAL exicer 1),-tde.Icement Stlrogat. r. (Program Title) in accordance with the regulations, policies and procedures prescribed by the Hawaii County Finance Department. Distribution of grant funds is limited to grantees, which are in compliance with County regulations, policies and procedures. The County reserves the right to withhold grant distributions at any time the grantee is not in compliance. It is the policy of the County of Hawaii and for those who do business with the County to provide equal employment opportunities to all persons regardless of race, physical disabilities, color, religion, sex, age, or national origin as mandated by the Federal Civil Rights Acts, as amended, and any other federal or state laws relating to equal employment opportunities. IX. AMENDMENTS TO THE APPLICATION/EVALUATION The applicant assures that it will submit to the HSNPGRC for prior review and approval, a written request and justification for any changes, additions, or deletions to any portion(s) of the grant application or a duly executed Grant Agreement of County Funds. The applicant will cooperate and assist in any effort undertaken by the HSNPGRC to evaluate, inspect or otherwise monitor the effectiveness, feasibility, and/or cost efficiency of any and all practices, policies and procedures or activities pursuant to this application or any grant designation or allocation received as a result of this application. 3 • X. AUTHORITY AND CAPACITY OF APPLICANT The applicant certifies that it has the authority and capacity to develop and submit this application, and to fully administer the program(s) pursuant to this application. UNSIGNED PROPOSALS WILL NOT BE ACCEPTED! 1/28700 Signature of hairperson Date 3 /W0 0 Signature of PRESIDENT CE Date • 4 • • • NARRATIVE QUESTIONS PROGRAM /SERVICE DESCRIPTION A. Overview 1. Describe the program for which funding is being requested. The funds are requested to support the Character Development program of The Island of Hawai'i YMCA. The Character Development is a 3 year program that is designed to decrease family discord and deliver skills and awareness to young people that build positive lifestyles, stronger families, and stable communities. The program requested and received funding for the first year (1999) from the Mclnerny Foundation. This first year's funding is being used to develop the curriculum and to do preliminary training with key staff persons. The funding requested from the County for PY00 -01 will fund the 2nd year of the project - implementation. The second year's activities include training for afterschool program staff, peer mediators and families. The third year of the program will focus integrating the program as an ongoing component of the afterschool program. 2. What unique or significant service will be provided? The YMCA Character Development program, using peer mediation as the vehicle, is a program which provides young people skills that: 1) promote honest communication, 2) develop effective listening and conflict resolution skills, and 3) encourage responsible behavior. The YMCA of the USA has identified 4 key character traits: honesty, caring, respect and responsibility. These key traits assist in positive character development and are also the core foundation of the mediation process. Combining peer mediation and the YMCA Character Development study and evaluation tools, the program will enhance meaningful, positive character development by providing youth with practical lifetime skills to resolve disputes and to relate positively with their peers, families and communities. The YMCA selected its A+ programs to establish this program because of the large number of youth participants it has (over 850) and the fact that the program will be able to track the positive benefits (character development) that occurs through multiple years. The program will train 4th, 5th and 6th graders as peer mediators. Because the mediation process shares the same core values that enhance positive character development, it is a natural vehicle for this program. Today's youth need tangible, useful skills. Mediation is a pragmatic process that provides both immediate and long -term benefits for peer mediators and participants of the peer mediation process. • • • Mediators act as third -party participants who do not impose solutions on the disputants, by remain neutral, non - punitive and non judgmental. The mediation process creates a safe environment which allows the parties to: • Express their feelings and points of view; • Identify their needs; • Clarify issues; • Understanding the other party's point of view; • Explore possible solutions; • Take responsibility for making a change in their behavior; • Reach an agreement that is satisfactory to both parties. The program is unique in that it goes beyond peer mediation. The goal of this program is to develop long -term outcomes for the participant that benefit both the participant and his/her family. The Character Development program has a family component. This component is important- the program will provide conflict resolution skill workshops to parents and other family members. Having the parents involved will assist the YMCA in obtaining critical information about changes in the participants' skills and behavior. The families benefit as well, acquiring useful problem - solving and conflict resolution skills. 3. What specific outcomes are to be achieved? Participants (peer mediators) in the Character Development program will demonstrate the development and retention of specific behavioral skills (mediation skills, positive character traits- honesty, caring, respect and responsibility) as measured by self- reporting, information from parents and staff, and the YMCA of the USA assets based evaluation model (Search Institute). School yard squabbles become more serious as a youth gets older. A program that can provide meaningful conflict resolution skills to a youth in. the 4th, 5th, and 6th grades will have a great opportunity in determining how that youth handles future conflicts. Youth who have effective listening and communication skills, a greater understanding and acceptance for differences, and a sense of personal responsibility will have the greatest potential to integrate peaceful resolution methods in their life. 4. How will the proposed program empower participants /clients to become self - sufficient and facilitate positive social change? The program will empower the participants in the following ways: Peer Mediators - The peer mediators will acquire valuable skills in communication, negotiation and problem - solving. These skills are beneficial in that they can assist the peer mediator in successfully preventing and resolving disputes outside of the program. Students - 2 • • • The Character Development program, in which a peer mediator assists the parties involved in a dispute in communicating and negotiating their own agreement; is based on the principle of empowerment. Students who are in the dispute have the most information about the dispute and potential agreement possibilities, the most responsibility in resolving the dispute and the most investment in finding a resolution that will be durable. In addition to assisting parties in resolving current disputes, the process will provide the students an opportunity to prevent future disputes by problem solving what they could do if the dispute occurs again. Families - Families of participants will have the opportunity to learn conflict resolution skills in workshops provided by the program. These skills will assist family members in resolving their own conflicts and will increase the potential of establishing mediation as a problem - solving tool for the family. If the skills are known and used in the home, it reinforces the positive impact on the participant. B. Problem/Need 1. What is the problem /need the proposed program is designed to meet? A) to provide youth with tangible skills that enhance positive character development; B) to decrease the number of unresolved disputes occurring between participants in the Afterschool programs, by increasing the opportunity for peaceful resolutions; and C) to increase the use of mediation as a family problem - solving process. Every day, children in Hawai'i are bombarded with messages and images of violence in the news, on television, in movies, and sometimes in their own homes. Often, conflicts are "resolved" by more violence and perpetuate a spiral of confrontation and misunderstanding. Our young people need practical skills that will enable them to differentiate between healthy and negative influences and adopt behaviors that lead to peaceful conflict resolution. YMCA staff have noted a variety of reactive student behaviors that result in conflicts. Although many of these conflicts appear trivial (sharing/not sharing of games, rumors, gossip), they contain the same core issues that are the root of conflict among adults (boundaries, cultural intolerance, trust, fairness, and feeling appreciated). The Character Development program seeks to give new skills to participants. With these new skills, conflicts can be turned into positive learning opportunities that promote self- understanding and acceptance of others. 2. Who is the target population and what are the specific needs? Because the Character Development program will be established in The Island of Hawai'i YMCA's afterschool programs, the potential target population of students benefiting from the peer mediation program is approximately 850 youth aged Kindergarten - Sixth grade. The target population for the peer mediators is approximately 220, (a representative number of 4th - 6th graders). The specific needs for this population are: 1) the increase in peaceful 3 • • • • resolution options that empower the student to take the appropriate responsibility for his/her actions and 2) the establishment of a program vehicle that provides a tangible, measurable way to develop and measure positive character development. 3. What is the geographical area(s) to be served, facility and hours of operation? The Island of Hawai'i YMCA Afterschool programs all operate on the following schedule: Monday, Tuesday, Thursday, Friday 2:00 - 5:30 p.m. and Wednesday 1:00 - 5:30 p.m. excluding school holidays. The program will be established in all YMCA Afterschool sites: Kamehameha (Hilo), Honaunau (South Kona), Kahakai, Kealekehe (West Hawaii), Keonepoko (Puna) , St. Joseph (Hilo), Waikoloa, and Waimea (North Hawaii) Elementary Schools. C. Collaboration /Coordination 1. What specific measures will be taken to collaborate /coordinate with other com- munity resources to achieve maximum program efficiency and cost effectiveness? The program staff will work with the schools' administration, parents and teaching staff to ensure collaboration and to reduce the potential for duplication. As the program develops, there will be increased opportunity for cross - training, and/or program expansion into the regular school curriculum. 2. How will these measures reduce or eliminate any existing duplication of services to your designate target group? Although three of the eight targeted elementary schools currently have a peer mediation program, the Character Development program is not duplicative since it's goal is not a peer mediation program, but how that program and skills can assist youth in developing positive character development traits. If a school has a peer mediation program, the Character Development program staff will coordinate appropriate components (e.g. curriculum, training sessions, inclusion of appropriate school staff, and parents, etc.). D. Goals and Objectives: 1. What are the major goals /benchmarks of the proposed program? Goal 1: Participants in the YMCA Character Development program will acquire conflict resolution skills (peer mediation skills). The program will train twenty-five percent students (4th, 5th, and 6th grade) (approximately 220 in PY 00 -01) in conflict resolution skills (peer mediation). Goal 2: Seventy-five percent (75 %) of peer the mediators in the YMCA Character Development program will demonstrate their understanding of 4 positive character development traits: caring, honesty, respect and responsibility (by articulating examples to staff, parents and peers) 4 • • • Goal 3: Fifty percent (50 %) of peer mediators in the YMCA Character Development program will demonstrate their attainment of four positive character development traits: caring, honesty, respect and responsibility by use in their actions with others (students, staff and family). This goal is projected at this level for two reasons. Because of the number of schools involved, the training sessions will occur throughout the school year, so some schools will not receive training until the spring of 2001. This goal is more appropriate as a long -term goal, and it is expected to be measured more fully in the years after the program is established. Goal 4: Seventy -five percent (75 %) of families participating in the conflict resolution workshops will gain useful conflict resolution knowledge and/or skills. 2. What specific objectives /action steps are planned for each goal? Goal 1: Train peer mediators Action Steps: • Train afterschool staff • Select and train peer mediators Goal 2: Understanding of four positive character development traits Action Steps: • Establish evaluation/feedback procedure for self - reporting, staff and parent observations • Conduct parent orientation meetings Goal 3: Demonstration of four positive character development traits: Action Steps: • Evaluate participant using YMCA evaluation tool. • Establish evaluation/feedback procedure for self - reporting, staff and parent observations 3. What is the timeline (start and end dates) for each action step? Goal 1: Staff training will occur in August 2000. Goal 1: Peer mediation and family conflict resolution training at the 8 sites will begin in September 2000 and will be completed by April 2001. September- Waikoloa School October- Keonepoko November - Kahakai December- Waimea January- St. Joseph February- Honaunau March - Kamehameha April- Kealekehe 5 • • Goals 2, 3 and 4: Evaluation of peer mediators and family skill acquisition will begin three months after training. 4. What significant client - centered outcome(s) will the program achieve? A. The youth participants will benefit by acquiring these developmental assets: • Caring- placing high value on helping other people; • Honesty- telling the truth even when it is not easy; • Responsibility- accepts and takes personal responsibility for his/her actions; • _ Peaceful conflict resolution- seeks to resolve conflict non - violently; • Cultural competence- comfort with people of different backgrounds; • Empowerment- being a peer mediator is a useful role in the school community. B. The program will assist the participating parents /families in establishing positive family communication by increasing the families conflict resolution skills. C. The participating school will benefit by having students with useful conflict resolution skills, by having increased parent involvement and in reduced conflicts between students. E Service Delivery 1. What methodology will be used in the proposed program's delivery of service. The program's methodology is based on an asset - building approach. This approach demonstrates that supportive, empowering relationships with peers, parents, and other adults protect youth from participating in high -risk behaviors. Young people who are involved in youth development programs are less likely to be involved in high -risk behavior. (see Appendix A- 40 Developmental Assets and Appendix B- The Impact of Developmental Assets). Because a peer mediation program incorporates 12 of the 40 developmental assets (and the YMCA has had 17 years of experience in the field of mediation) it is a natural choice as the vehicle for the Character Development program One of the challenges in prevention based programs is that tangible results are not always visible and measurable. Because mediation is a pragmatic process, it provides both immediate and future positive impacts for mediators and participants alike. The afterschool programs were chosen because it will allow the program to track the positive impacts beyond one program year when it is established as an ongoing component in The Island of Hawai'i YMCA's afterschool programs. F. Evaluation: 1. What process will be used to evaluate the program and services? The program will be evaluated in the following ways: • The number of 4th, 5th and 6th grade students trained as peer mediators; 6 • • to • The percentage of participants that demonstrate an understanding of the character development traits; • The percentage of participants that demonstrate the character development traits; • Interviews and surveys of staff, participants, and families; • Percentage of parents /families that report use of conflict resolution skills in the home; • Comparison of program goals and achievements with the YMCA of the USA to determine program effectiveness. 2. How will this process measure the outcomes specified in Item D (1 - 4)? This process will capture outcome information by combining the quantitative information - (number of staff, peer mediator and families trained; information on the types of disputes handled by the peer mediators, and percentages of participants who achieve the understanding and demonstration goals of the targeted character traits) with the qualitative information (participants self-reports, observations from staff and families about the positive change in the peer mediator and/or families communication and behavior). G. Program Fees: 1. Does your organization charge a membership fee for service participants? Not for DOE afterschool programs. All other programs have a $10.00 per year membership (a one time fee for all programs). 2. Does the proposed program charge participants a fee for service provided by the organization? There is a program fee for the afterschool program (DOE schools - $70.00 per month (the State of Hawaii subsidizes $55.00 of this fee), St. Joseph - $80.00 per month, Kamehmeha- $80.00 per month. There is no additional fee for the Character Development program. H. Viability: 1. What is your justification or rationale for the expenditure of public funds for the proposed program? The request of $12,350 is less than 1 percent of the organization's total budget, and is thirty- three percent (33 %) of the program budget. The program's benefit to the community goes beyond the YMCA's afterschool program as the peer mediators will be able to use their skills outside of the program. The inclusion of parent/family conflict resolution workshops will also expand the benefit of the program beyond the afterschool community. 7 v e • • 2. What are the financial and programmatic plans to sustain the proposed program beyond the upcoming fiscal year? The program requested and received funding for the first year (1999) from the Mclnerny Foundation. This first year's funding is being used to develop the curriculum and to do preliminary training with key staff persons. The funding requested from the County for PY00 -01 will fund the 2nd year of the program - implementation. The second year's activities include training for afterschool program staff, peer mediators and families. The third year of the program will focus on integrating the program into the afterschool program so that little or no additional funding will be required. I. Budget: See attached completed budget tables. 8 • ; • YMCA Character Devment 2000 -2001 The Island of Hawai`i YMCA P.O. Box 7067 Kamuela, Hawai`i 96743 Tel: 808- 885 - 7420 /Fax: 808- 885 -5370 ymca- hi@aloha.net 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; • 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.) 1 • • • YMCA Character Devilment 2000 -2001 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? 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. 2 • • o YMCA Character Devillment 2000 -2001 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 and Drug -Free Workplace Policies and Information: 1) How does your organization address alcohol, tobacco, and other drug prevention information dissemination as part of your workplace and /or program environment? 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. Program curriculum includes info on the effects of tobacco, alcohol, and drug use. 3 NArnt.A- ■12" : La ,pe<AN.A it �R a v • • Figure 3 • 40 Developmental Assets This chart lists 40 developmental assets that have been identified as forming a foundation for healthy development in adolescents. These 40 assets expand on a set of 30 assets that was first articulated in a 1990 report from Search Institute titled The Troubled Journey: A Portrait of 6th. 12th Grade Youth and that undergird Search Institute's current asset - building resources. The new assets and asset types are shown in bold type. In addition, several of the original 30 assets have been revised, combined, or renamed. ASSET TYPE j ASSET NAME AND DEFINITION SUPPORT 1. Family support- Family life provides high levels of love and support 2. Positive family communication -Young person and her or his parenttsl communicate positively, and young person is willing to seek parent(sl advice and counsel. 3. Other adult relationships -Young person receives support from three or more non -parent adults. 4. Caring neighborhood -Young person experiences caring neighbors. 5. Caring school climate-School provides a caring, encouraging environment i 6. Parent involvement in schooling- Parent(sl are actively involved in helping young person succeed in school. EMPOWERMENT ! 7. Community values youth -Young person perceives that adults in the community value youth. 8. Youth as resources -Young people are given useful roles in the community. ' 9. Service to others -Young person serves in the community one hour or more per week. 10. Safety -Young person feels safe at home, school, and in the neighborhood. BOUNDARIES 11. Family boundaries-Family has clear rules and consequences, and monitors the young person's whereabouts. AND 12. School boundaries-School provides dear rules and consequences. EXPECTATIONS 13. Neighborhood boundaries -- Neighbors take responsibility for monit ring young people's behavior. 14. Adult role models- Parentlsl and other adults model positive, responsible behavior. 15. Positive peer influence -Young person's best friends model responsible behavior. 16. High expectations -Both parenttsl and teachers encourage the young person to do well. CONSTRUCTIVE 17. Creative activities -Young person spends three or more hours per week in lessons or practice in music, theater, USE OF TIME or other arts. 18. Youth programs -Young person spends three or more hours per week in sports, dubs, or organizations at school and/or in community organizations. 18. Religious community -Young person spends one or more hours per week in activities in a religious institution. 20. lime at home -Young person is out with friends "with nothing special to do," two or fewer nights per week. COMMITMENT 21. Achievement motivation -Young person is motivated to do well in school. TO LEARNING ' 22. School engagement -Young person is actively engaged in teaming. 23. Homework -Young person reports doing at least one hour of homework every school day. 24. Bonding to school -Young person cares about her or his school. 25. Reading for pleasure -Young person reads for pleasure three or more hours per week POSITIVE 26. Caring -Young person places high value on helping other people. VALUES 27. Equality and social justice -Young person places high value on promoting equality and redudng hunger and poverty. 28. Integrity -Young person acts on convictions and stands up for her or his beliefs. 29. Honesty -Young person tells the truth even when it is not easy. 30. Responsibility -Young person accepts and takes personal responsibility. 31. Restraint -Young person believes it is important not to be sexually active or to use alcohol or other drugs. SOCIAL ' 32. Planning and decision - making -young person knows how to plan ahead and make choices. COMPETENCIES 33. Interpersonal competence -Young person has empathy, sensitivity, and friendship skills. 34. Cultural competence -Young person has knowledge of and comfort with people of different cukuraVracial/ethnic backgrounds. 35. Resistance skills -Young person can resist negative peer pressure and dangerous situations. 36. Peaceful conflict resolution -Young person seeks to resolve conflict nonviolently. POSITIVE 37. Personal power -Young person feels he or she has COMM! over "things that happen to me." IDENTITY 38. Self- esteem -Young person reports having a high self-esteem. 39. Sense of purpose-Young person reports that "my life has a pugase." 40. Positive view of personal future -Young person is optimistic about her or his personal future. Copyright © 1996 by Search Institute. This chart may not be reproduced without prior permission from Search Institute, 1.800- 888 -7828. A1I rights reserved. 0 N‘iAtve.. ““ . Figure 4 • The Impact of Developmental Assets Based on Search Institute's study of more than 250.000 youth across the nation, this chart shows that the more assets young people experience, the less likely they are to engage in a wide range of risky behaviors. In addition, youth with more assets are more likely to grow up doing the positive things that society values. Percent of Youth Engaged in Each Activity. by Number of Assets Reported RISK- TAKING BEHAVIORS Problem alcohol use 44% Sexual activity 51 % Antisocial behavior /violence I : 51 % Problems in school 30% POSITIVE BEHAVIORS Volunteering in the community 15% Success in school. 5% RISK- TAKING BEHAVIORS Problem alcohol use 23% Sexual activity 34% Antisocial behavior /violence 28% Problems in school _ 12% POSITIVE BEHAVIORS Volunteering in the community 34% Success in school _ 13% RISK- TAKING BEHAVIORS Problem alcohol use - 9% Sexual activity 17% Antisocial behavior /violence _ 13% Problems in school 4% POSITIVE BEHAVIORS Volunteering in the community 57% Success in school 28% RISK- TAKING BEHAVIORS Problem alcohol use 3% Sexual activity - 7% Antisocial behavior /violence ■ 5% Problems in school' 1% POSITIVE BEHAVIORS Volunteering in the community I 75% Success in school 51 % • • , 0 =. O O O O O 0 0 0 0 0 0 0 0 0 0 0 0 (O 0 N N N o5 oi c O. a' X Lt.' C E `(°I° 0) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N O N a co n ( a N N a E r r N C E 0 E -o a 0 m r m . 0 m o o 0 0 a N R 0 0 0 O O 0 0 0 h 0 0 (O CO O 0 CO N N (5 r 000000 (0000 000 N O r) M U O 0 0 0 0 0 0 0) O (O O N r 0) CO r N fl O U V CO N C N ( CO N N (0 0) O (0 0 0) ) 111 r N 01 2 N r Q co q e m F 0 y �o 0 5 cu re Q o N 0 Q N o IX J N O } 0. w LL1-lL Z 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - . - o r Z _ 0 N N - a n r‘ W j 0. m LL � p 0 0 8 o � carn — W .11-5" Lt 0 0000000 N 00 (O (+) O0 (OC7N (p J 000000OOO(D O (00) N O CO CO Q 0000000)O0 o h r 0) O r CO 01 r N 0 O O h N a r O(+) O) co $ ly N -� to a CO a N M N CO CO N . (0 0) 0 (0 r J r N r O C F Z 6 r co F O g 0 0 0 W ~ m a H li Q z d ° 0 ` d fl o c c Z 8 V a m92_ 20 - 0 U V K o _ o W � a aa)) w > CD L - . -E a l 8 �m o m p F" o Eon 0 0 0 a) y 1 o ! 0 •- A a Com co ( a - U re aci > - 0a O (nom 2 V o -5 ci •W t m �� o (o € � a co Q 0 0. 0. OWuJ <w C O � LL2 >¢avim�i- o LLLL0LLLLLLLLLLLLLLaaaaaLL a r rn OONN L C W N N N E r co O O 4t N r B 9 • • . . C� W 0000000000 0 j (00 vt u = N (-4 N a) b 7 c aia Ir x "E E n) o ` 0 d 0 voo 0 el CO 1N CO N CO N CO r O N ) LL 4 r rir n c o a) E v 0. o o m To o O o o a oo N m V 1- 1 N CO O It N CO O O r O L O N N C1 CD CO 01 O - N V p Co N O n oi 10 10 aO cc e- a7 V <O CO CO CO n W r r N a) 2 N'p 4 Q m w F' >. c o ILI w et o V Q o a Q N p } d I LL H LL -J m o r-m 00000 L } 0) r ‘z M (0 4 y m T. 0 o LL 2 w < O >- a- CO W f- li W Q CO n 0) o CO E3 r 0) N 0 O ✓ CO N H M r N n CO N V 10 co O) c7 W O N CO V 0 N m Of 1.0 CO r) n N r) CO 10 O a LL m r N a . W Z 8 . m N Q N O O t m W • CD I- l dH li z 0 °= ° E F O E o o a - d 88 I a Z 0 0 0 m m m W m o o f o f= m a e1 1n 1n 8 4. m c c m a 0 > - - r; el 0 0 n — a) W 0 a o. � TV o_11-- a o w w t o.Jt w - i -- N r) it E a) • 0 0 , • cao000ooao0a000000 ICC O a) M 1- r 1M _ CD U 7 c g O- 0! x W E • E N c` o 000000000000000000000 0 °i X000 0 0 O 47 2 , r 10 N CO r 11) 0. r r w m m E 0 m O 0 m 0 o aoo ki u "5 >- E r O N O N O O O r O t n N O M CC r CO h R V a t 0 0 W CO 4 CO O r 0 CO r N CD N CO 1n 0 t o COO CO W r CO CO r N CO r ON h No V (.) co CO. 16 O CO o 6 0) h r 0 C7 N n n CO W C N O V r r O N N LO N r 0 CD N r CO Ill N O) r r N a am z 1-- Y o o o J c O (1) d' LL O 000000000000000000000 0 r 0 0 0 y n o '0 a) a, CO c a r c m o W O O x 0 c a 0) 5 E W F Li- —} 0000000 r CO CO C` 0h CO 0.1 CO CO CC CO CO 'RI —1 0 0 0 h CA N 1O CO N r n CO (O O) o) CO C• N 3 O ect .-. N CO Col r W CO N CC a N r CO CO CO CO CO 1O r CO • _ 0 N N r A O N C O CO CO C7 CO h C Cr) I- n 6 O ) O r 1 O N el O N r o CO N r N O b LL m r r r M .D o z A M a g o 70 w O y 0 Q m t m W . 0 ~ < a1-L z c o, N ) C) Qu) E f (7 F c< c Q -� Y O LL L F et O d N Z Q tO LL c F ' c Z O 0 CO >w� a,Z06 0 2 Z 2 co O F N - en w u) W -3 O W 2 W — 0 w u) c a) w W m O Q a6 N a5 _ 0 K $ w q E. II J7, E E W — f 2 l — Ea la (7 w xx M dd o - oowOV d - ma ° )doa c ,a a) ) Q O W a J<< O u) O a U- 0. O Q D-, CC W a Ix CC CO T- N CO et 0 Co E a) 0 0 . O` 0 y O o 0 0 0 o o O u O co o o O o o N 7 r N '0 0 C N a W 5 • f0 E E 0 a ` ' oo0000000000000000 o 0 0 0 0 f0 O 1 r N h w C 0 E 'O E a o m o 0) di m 0. 0 o ' O N t. V H Co 0000000) 0ON fl 00ID O) r 1- r W M O 0 co r N r co t0 0) r V O 0 O N O t00 CO CO Cl < 10 O C O r U)Mr COO) t V o7 MO N�rc'irMMO Ad' 00 r U IL O o 0 � N 7 z am W 0 1- } c o O V Q o 0 N O Y a LL H LL r O O O O 00000000000000 0 0 N N N N <- N W r L 0) co V m W O O O o r a rn >- WI- _ o 0 0 0 0 r o r 0 0 r CO 0 0 N 0 CO 0 • - J Coo COoM CD CO 0) )00100)08 1 0 O O 0 tO V CD M O) 10 O f r N 0 t0 CO h W 0p 10 oriro rovaooirmrrvoioi - 0) V N r N N r r N r r r O o " m c z c co O c O d 0 m c iu L • re ›- 1- a..FIi z O it E 1- O y 'E WZOZQ o Z F ` Z V' JaZF- d' O wa 00 Wp=_m 0 0. 0 Z J Z J E C J < z co Q C � Q V w Dg t7W~ d' J o re Z 0 C Q ` y <1---1> a N O O m LL U W a U' W x n Fa a) .- a O m7 a N S7 W H0-I- 4 O W ?OLL QZddI -Q a.000 toWOI r 00 r t4(O •tID r V r • * M r E N • • o 0 0 Z -C (00 / 2 } 8 CO 7 § u. ) / J/ i} • | \ • \ lin L§)§ _ co 0 el - [ & ®#[ / n co ed § f a 0. co 2 . 03 G k m / / f 2 1— • / u- i s m ~88 7 o it [ $ tJ \ a Z 2 _ ■ M o 6" w ¢- 2 mo § / IL 2 a w <0 a. § / � u. / ) < ��k\— . 2 \kk tri A 2 D e- - 2 v 1- — 0 2 0 co « § /\ -1 ii /( § k $� CO / ) 7\§ /� - - \ } , \ w - [ w 2 < k 0 0) ai ( / » /u_ k 0 ) 0 \� �)/ \ ƒk CL o O °W kk� n MI Z E � { � �z Z X 54 0. 4 ) 22 w)) W I- )k /JJ 2J o , • • . E 0000 000000000 rn 0 0 2 a .° • « a) d E 0 a N c 0 o 1.. E o Q o E O O O O O O 0 0 0 0 0 0 0 0 to 10 o N 0) O N CO U c « N ci CO W N N Z Q CC m Z W H } EC W J la —, O E E oo en 0. 0 LL C 00000 0 0 0 0 0 0 0 00000 0 o O O es ° T I r N E E N cm t a) (1) a co oo o 1 0 O i0 N O W p O. M co « Q •- O I— d' I- 4 o 00000Ncoo V oo0 I°•lOC) } r 1 U 0 0 AD.- CO O CO N 0 O) 4 J 7 CO 0 0 M CO 0 N r - L0 O c) ° >- wQ LL T )p a O 3 Z c R o = W Q O ° a1- To E d 8 r C . a) O a a E urE E W N _ N C Z w O'o N LL � C Ce Ce N . 0 CD := W a) U lL Z l0 d as Z• 7 c 0 Z O !HD N O A L _ a C e v w II E J W > 3 • v> E c c > c a .° O= E U d F a CC c �v�u_ a mQO� L a >c .o S I Q • Y S '�„ -M , • Stephen K. Yamashiro - °: .;1/ / } . Harry A. Takahashi Mayor � '• � : >_ . cia 1 •I: Director � - . S. K. Schutte • : 'r .• : . • f OF M P - Deputy (Dural) of Tf9athaii • DEPARTMENT OF FINANCE 25 Aupuni Street. Room 118 • Hilo, Hawaii 96720 -4252 1808) 961.8234 • 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 ° O 0 1. Has the agency operated continuously for the past three (3) years? O CS 2. Has the agency operated with a positive cash flow for the past (3) years? V i 0 3. Does your Board of Directors approve a detailed cash flow budget before the beginning of each fiscal year? 0 4. Do your Board meeting minutes show that quarterly financial statements are approved? O 0 5. Is your equity balance at least 20% of your Total Liability balance? O . 6. • Is your Total Current Asset balance larger than your Total Current Liability balance? • 0 0 7. Are bank reconciliations and accounting performed by someone other than the check signatory? O CS 8. Are you fully insured for the agency's vehicle(s) and building(s)? P t (5 9. Is your Workers' Compensation at least 2% of payroll? 0 0 10. Are you current (not delinquent) on all payroll and payroll tax payments? • (5 11. Is the agency free of any pending litigation, liens or judgments? 0 fa 12. Within the past 12 months, has the agency applied for vendor or bank credit and was denied credit? If yes, please explain. As the grant applicant, I certify that the agency has satisfactorily responded to each of the above questions and explained as needed. I hereby certify that this information is true and correct to the best of my knowledge. Agency: /S /Qivd nF Abw.ort t yin 09 Phone: AOR- 949/- 99 Prepared by: , I /. t ! A r _ m / • - ;G _ 1 ' z - . 7)'zvM r % c75_ UV PrintNae/I Signature 1 Date Certified by: '?obevk ¥• MGSt4q 1 / 28/00 Print Name of Executive Director Signature Date 0 • • 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. • 19 r 1519 • Pagb 5 - 1 • Island of ai'i YMCA Kamuela, HI Financial Report of Member Associations to the National Council Fiscal Month/Year Ending: The financial data must include all net asset groups: unrestricted, / rt temporarily restricted and permanently restricted. (Example: 12/99) !U I. Revenue by Source II. Percentage Support Exclusions $ Amounts $ Amounts 11. General Contributions 22. Contributed Volunteer Services 100s 82 ay/ (This must equal lines 3, 40) 1 ,2. Annual Campaign 23. Capital Campaign Contributions Revenue 130s jab 9,90 (This must equal line 4) 52/ .29-c 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 j Contributions 150s , Sy ago_ .I 7. Itemize on Schedule 5-3A) ;5. Special Events ;25. Govt and Foundation Grants and . 300s , 53., , 91 a Contracts. (This must equal or be ;6. International Income less than the sum of lines 9 and 300s I 10. Itemize on Schedule 5-3B) 9 7 7. Legacies, Bequests and '26. 50% of Resident Camp Income Additions to Endowment 500s - (Cannot exceed 50% of line 14) 4/ / 83 18. United Way 127. Realized/Unrealized gains and 800s 65, ,-3026 losses on investments. (This 19. Foundation Grants must equal line 19) 1 1000s 5/, 2/00 28. Pass- Through Fees and Other '10. Government Contracts (Itemize on Schedule 5-4A) ( 72/3 10005 R JAS/, ,3 y 3 X29. international Exclusion . 11. Membership Dues (This must equal line 47. Itemize 1100s /,5, E7.5- on Schedule 5.4B.) a, a 44 ; 12. Residence Revenue ;30. Total Allowable Exclusions 1200s I (Enter on line 32) /, .DJ0, G30 .13. Child Care Fees . . 1300s x,37. i 14. Resident Camp Income III. Computation of Percentage Support for 1999 1300s b1/436 I 15. Day Camp Fees 131. Total Revenue . 1300s / f,S;c7 � (This must equal line 21) /, 9/4,,3 '16. Program Fees 132. Less Total Allowable Exclusions 1300s /37, 09.t 1 (This must equal line 30) 1, 030, Q3O ;17. Sales of Supplies and !33. Total Revenue Subject to Support Services 1400s 9 7/ & 1 (Line 31 minus 32) 889, /53 18. Investment Income - 134. Percentage Support Computation 1 interest and dividends 1510s /0, '/74/ I Rate (Example 2.0) q 9. 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 1 36. 2000 Estimated Percentage 20. Miscellaneous Income I Support aec. 500 1600s d0, 0729 21. Total Revenue Net Asset All Groups 1, 9 /q, 5/3 "519 - Islfand of Hawai'i YMCA . • Page 5 -2 IV. Expense by Object Code V. Expenses by Functional Activities $ Amounts (Refer to the 1999 guidelines and instructions) Allocation I 37.Salaries $ Amounts Percentage 2100s /6 07R ,62'5 a 52.Program 38.Personnel costs, /6th a 97 including benefits, 53.Management and payroll taxes, and General workers compensation 2300s / 439 /57,6-- /� �3 /�7 54.Fund Raising 39.Professional Fees /3 /y8 I 2400s -22, a 75 55.Interest Expenses 40.Contributed Volunteer Svcs (must equal line 3) 2490s 56.Total Expenses (Line 100.00°e 41.Supplies 56 must equal line 51) ./, 9/ 7, 39g 2500s /0764 a J'5 42.Occupancy 2800s / a4 ,57/ 43.Total insurance, including building and VI. Additional Financial Data grounds, equipment, vehicle, and other 2700s /./j), gOe2 44.Equipment Purchase, 57. Total Debt Rental and Maintenance 2900s , 3 ( - 9 6 I/5 45.Media Service Publicity 58. Indicate the current value 1 3100s /5j, a 9� 46.Percentage Support of your endowment fund as 3500s / 7, 71/3 of your end of year. ,5 000 47.Intemational Expenditures 3660s e R 59. Total Assets 48.FinancingCosts 458, 7 /1D 3700s .5 70 49.Depreciation o7� 60. Total Liabilities 4000s � Oy , . 958 710 150.Other Expenses 2600s through 1 3600s /,SR. /77 61. Net Assets L/ I 51.Total Expenses �i/� a. 7g i 3660s /, q /7, ,39 62. Current Assets 339, op / 63. Current Liabilities 350 955 64. Total Capital Assets a 7,7 g 75 • Signature of Executive: Date YMCA Contact Person Telephone 7) /aAJa Nelspiv Bog -9l/ -.0699 The Person that YMCA of the USA should call if we have questions. Page5 -3 0 Legacies, Bequests and Endovent Additions Not Used In Opens APPENDIX A Association Name Island of Bowan 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 6 yoL( }h a F e T r -Tuut J, 7/8 / /i7 it rrrrrlra 4�nnr 9 R -99 99-00 9. 771 Sep f - Qua 2 fa 7 :7)0E Anti Pro6rarn 98 99 99 -00 eiR „3BG ' fa �Ililll+PNS ,. ii sfire 9R- 1 9 _ 2-U 99-oa — 9/,, 11 �I II� Tr.yy- .TuNe S /4 l"Q /Trdla tenkrJiAdr/'rary 9R - 99-OO 77, y71 SYe} - 3(ANL 4>`a tP - 7 - v, Ri r, SrhOnl 9R -99 99 -0o 47 c7 no 9 5167 i CopeKvrPrl Vj / /a hoN / - /a/99 14/ . 489 aArelov tine-f. f.$rr c0rn.rn I /999 9 too /la Comrnun;I- y Q,4d gm,,Par} ,Soppnrf /999 /O, 00 Mr ino , env unf /1/diohnn/+- {am;ly L,Fr /999 ,5,000 The I n vrn y rrr4nrg :DP w /op/r rnf /999 /.i, Cb0 ,4e fourvfahon/ Prn5ran, .Support /999 /o, /)oo di ,Irtshr'.¢ fount /liea&a hon./ /99 5900 (Total should equal line 25 page 5 - 1) Total: $ 90 A/5 • Page5 -4 1999 Pass - Through Fees and OthWxclusions • APPENDIX A Association Name Island of Hawaii Association Number: 1519 SCHEDULE 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 &rcealve Tokrna y- NOT -T Tr sal -ha/on O!raN �CSh mei tfre/fkydi(l5 y ymat free Safr, 97,1:47 3. Cost of Goods Sold i- rhtrfs Ffn,ss,Smpp/irs Vend ma /17ar.A. / `/78 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 holar5h,ps c9 ' 000 8. Other A - rlm,'ss/ow refs 7„3:55 B jrave) 7, g3/4 c D (Total should equal line 28 page 5 -1) Total: $G5 72/3 • 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'I Programs au6uSf 17)mnl - /n erNahnn/ Pra *iam d,33 JVZ✓enthrr thin id " Ryo 71 Pro rxhvr J2 p R.n/ " /, /9 3 SUBTOTAL $ $ cp, al (Total should equal line 29 page 5 -1) GRAND TOTALS OF SUB - TOTALS $ n alolo JAN:31 - 00 MON 8:52 AM YMCORP. OFFICE FAX NO. 5 10878 P. 3 0 V 1519 Pages -1 Island of Hawaii YMCA Kamuela, 111 Financial Report of Member Associations to the National Council The financial data must Include all net asset groups: unrestricted, Flstl nuwYear Ending temporarily restricted and permanent/1j restricted, 11I (Example: 12/90) I. Revenue by Source II. Percentage Support Exclusions $ Amounts $ Amounts 1. General Contributions 22. Contributed Volunteer Services loos 7 I/ /L/ (This must equal lines 3.40) . 2. Annual Campaign 23. Capital Campaign Contributions Revenue 130s / Y7 360 (This must equal line 4) c57 992 $. 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 lees than line Contributions 1502 .5 99,2 7. Itemize on Schedule 5-3A) 5. Special Events 25. Govt and Foundation Grants and 300s 72. /70 Contracts. (This must equal or be • less than the sum of lines 9 and 6. International Income 3003 10. Itemize on Schedule 638) S//O, 5 7. Legacies, Bequests and 26. 50% of Resident Camp Income Additions to Endowment 5005 (Cannot exceed 603'. of line 14) 8. United Way 27. RealizedNnrealized gains and 9009 CO(v. t0/7 losses on Investments. (This • must equal line 19) 9. Foundation Grants 1000s i 3/n •.__Onn 26. Pass-Through Fees and Other 10. Government Contracts (Itemize on Schedule 5.4A) (D /. g675 10002 6/V10771 29. International Exclusion 11. Membership Dues (This must equal line 47. Itemize 11003 /y, 4'20 on Schedule 5-48.) 5,.3,E 7 12. Residence Revenue 30. Total Allowable Exclusions �/ 1200s (Enter on line 32 4/ 0 `y. , 6 .2aZ it Child Care Fees 1300s d0 9, 9/ 8 III. Computation of Percentage Support for 1998 14. Resident Camp Income 1300s o 31. Total Revenue 15. Day Camp Fees 13003 /BB, 3bo (This must equal line 21) /, 75 y5 6, 9 16. Program Fees O 32. Less Total Allowable Exclusions 13005 yz 9V: (This must equal line 30) 10/0 it 52a . �/ 9 33. Total Revenue Subject to Support 17.S SWplie2 and 1400s 7,qf y� (Line 31 minus 32) /. 09/, 9,37 Serviervi cea s 34. Percentage Support Computation 18. Investment Income • Interest and dividends 1510s 91 Rate (Example 2.0) R. 0 /,G Z 35. 1998 Actual Percentage Support 19. Rea nzandtd 15205 (Line 33 times rate on line 34) ,/. 1139 gai ns and I05S lossess on 15308 Investments 36.1999 Estimated Percentage �a 500 20. Miscellaneous Income 16009 (p (0 77 Support 21. Total Revenue / 756 959 Net Asset All Groups .- _.____ -_ •b,. ViAPA of Shin 110A 0040a h 'net PIanninn he Fahreare 26. 1999 CAN-31-00 EN 8:52 AM YMCA C•OFFICE FAX NO. 8089078 P. 3 , 1519 - island of liawai'I YMCA Page 5 - 2 IV. Expense by Object Code V. Expenses by Functional Activities s Amounts (Refer to the 1998 guidelines and Instroetions) Allocation 37. Salaries 8943/9 $Amounts Percents, 21009 62. Program 39. Personnel costs. /i . 35/, 9/ R S5/ Including benefits, 63. Management and payroll taxes, and General a50, 3a 8 /5 workers compensation 2300s / 78. 7797 64. Fund Raising 39. Professional Fees - 2 959 / 2400s 16, 06 / k interest Expenses 40. Contributed Volunteer Svcs (must equal line 3) 24909 56. Total Expenses (Etn r /O dos- 100,OS% 41. Supplies 56 must equal line 51) 1, , 2600s /.3a, 9y/ 42. occupancy 98, 54& zsooe 43. Total lnsurance, Including building and VI. Additional Financial Data grounds, equipment, vehicle, and other 2100s , it 07/ 57. Total Debt 44. Equipment Purchase, /G O Rental and Maintenance 2900s ao. t/n!o il 45. Media Servke Publicity 3100s Jy J93 59. Indicate the current value of your endowment fund as 46. Percentage Support 3500s a / , 839 of your end of year. -CO, Do O 47. International Expenditures 3660s 5„ ,17 7 59. Total AsAssets (ASS;689 48. Financing Costs 3700s _ 49. Depreciation 4000s 64.587 60. Total Liabilities y55, 879 ;O. Other Expenses 2600s through lip 9, 933 61. Net Assets /qq, 809 51. Total Expenses / 6 / € 205- 3660s 1, 62. Current Assets 3018,933 63. Current Liabilities 3 /a, /G `/ 64. Total Capital Assets 07 69, 775 Signature oTExecutive: Dale YMCA Contact Person Telephone c So f�A1l / - -i 4 --- The Person that CA or the USA should call if we have questions. Return to the YMCA of the USA, Research and Planning, by February 26,1999 JAN 31 - 00 MON 8:53 AM YM•RP. OFFICE FAX NO, .10878 P. 4 • Page -3 Legacies, Bequests and Endowment Additions Not Used In Operations 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 CConttract/Project Fiscal p` ear $ Bil � ling an or and/or Grantor Name Project/Program '`y ounts t1II 7 DOO � ��� /0 • • • Billillillin � $0 a k � '/ to b 9 0 L_l tat 4 A A rnragg• So 00 .i IMIES S IMI SS - (Total should equal line 25 page 5 -1) Total: $ jyD, La e JAN- 31. - 00 MON 8:53 AM YMCA Cal OFFICE FAX N0. 8040878 P. 5 . Page 5 - 4 1998 Pass - Through Fees and Other Exclusions APPENDIX A SCHEDULE Association Name Island of Hawaii Hawaii Association Number:1519 LE 5 -4A Type Description: Please Refer to the Annual Report Manual S Amount I, Fees Transmitted to another association • 2. Direct fund raising expenses for special events Fret Tibet YoprN., r /•7r/ 7rre/ha /VN, 3. Cost of Goods Sold Rinets R.38 _ 4. Joiner Fees 5. Certain Student Y Branch Income 6. Independently Chartered Resident Camps and Conference Centers t /. In Kind Contributions Pass Through• e.g. S�hn� �S�l/P -� / � 7SI Financial Aid/Scholarships , 8. Other A a4 / SS/ ON Fees 9'6,9B c D _ (Total should equal line 28 page 5 -1) Total: $ ifil, y(95- 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's and Intl'l Programs . Ii# • # 7 R/ IS IIIIIIIMMIMI S IIIIIMMII alISI ...1111161111.1111.-- 11111.1"1111 SUBTOTAL $ 7 (Total should equal line 29 page 5 -1) GRAND TOTALS OF SUB- TOTALS $ ► • + • Taketa, Iwata, H• & Associa LLP t h Certified Public Accountants & Consultants 101 Aupuni Street, Suite 139 Hilo, Hawaii 96720 -4260 INDEPENDENT ACCOUNTANTS REVIEW REPORT ON THE FINANCIAL STATEMENTS The Board of Directors The Island of Hawaii 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. ' One/a:64 1 /4�L1• / £4k •/ - ~ t L 4 " ; October 12, 1999 1 1 o . • • 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 • • r 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 4,006 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 fumiture 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 • 0 THE ISLAND OF HAWAII 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 Public Support and Revenues: Public support: State of Hawai'i purchase of service contracts $ 528,770 - 528,770 396,223 County of Hawai'i 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 - - 4,245 785 • 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) - - 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 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 Net assets, end of year $ (178,770) 370,182 191,412 80,831 See accompanying notes to financial statements. 3 0 • 1 • 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 • • 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 statement 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 HAWAII 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 • • e 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 $ 87 497 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. (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 i_23_104 30.628 8 • Q • • 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 $ 30 (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 $ 400 Rent expense for the year ended December 31, 1998 is summarized below: Minimum rent $ 35,200 Month -to -month rent 7,010 $ 42.210 (7) Temporarily Restricted Net Assets 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 - i Restricted grants 5.000 901 Total temporarily restricted net assets $ 370.182 266.456 9 • THE ISLAND OF HAWAI'I YMCA Notes to Financial Statements, continued (8) Commitments The Parker Ranch has committed to donating and 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 t nization Exempt From In a Tax OMB Na 1545-004' Form 990 Under section 5 of the Internal Revenue Code (except black lung bene rust or 1 998 0.oartmeni of ms Treawry private foundation) or section 4947(aXl) nonexempt charitable trust This Form is Open Intemal 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 it. Please C Name of organization D Employer identification number ^C1lange I lot uselRS /� address label or TN! S COPY py 0 0,0 ISLAND OF HAWAI'I YMCA 1 99 - 0092295 U ettial ty p e . eWm sea Number and street (or P.O. box if mail is not delivered to street address) Fin FO Room /suite E Telephone number al retprn swift W. LANIKAULA STREET 1 (808) 961 -0699 r—� Pmeed I nstmc r- � lretprn n cpne. City or town, state or country, and ZIP+4 i YOU 2 -1 S cS I F Check ► d exemption I realreo aeo worun I ILO HI 96720 J application is pending G Type of organization —► [$.J Exempt under 501(c) ( 3 )1 (insert number) OR ►o set.uun v84!(a)(1) nonexempt charitable trust • Note: Section 501 c 3 exem •t or•anizations and 4947 a 1 nonexempt l c trusts MUST attach a completed Schedule A (Form 990). H(a) Is this a group return filed for affiliates? [] Yes an No I If either box in H is checked "Yes,' enter tour -digit group (b) If Yes; enter the number of affiliates for which this exemption number (GEN) ► ll��l return is filed: ■ J Accounting method: Q Cash L3J Accrual (c) Is this a separate return filed by an organiiatiOn covered by a group ruling? fl Yes LxJ 1 x No fl Other (specify) ► K Check here ► IP1 if the organization's gross receipts are normally not more than 525,000. The organization need not file a return with the IRS: but if it received a Form 990 Packane 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 re_ceicts less than 5100.000 and total assets less than 5250.000 at end of near. I Dar. 1 I playa/Ilia Fvnoneoc and lhannae in Nat Aeea+e nr C.,nel Gal 1 Contributions, gifts, grants, ana similar amounts received: a Direct public support • la 1 429,567. b Indirect public support lb 66 , 017 .I c Government contributions (grants) le 1 67,000. d Total (ada lines la through lc) (attach schedule of contributors) ' (cashS 562,584. noncashS ) td, 562,584. 2 Program service revenue including government tees and contracts (from Part VII, line 93) 2 1,053,568. 3 Membership dues and assessments 1 3 14,420. 4 Interest on savings ana temporary cash investments 4 4,662. 5 Dividends and interest from securities • 5 1 6 a Gross rents SEE STATEMENT 1 l 6a 1 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 ► ) 7 1 Z 8 a Gross amount from sale of assets other (Al Securities IB) Other I I rs I than inventory 1 8a 1 b Less: cost or other basis and sales expenses „,,, _ 1 8b 1 c Gain or (loss) (attach scheaule) 1 8e 1 d Net gain or (loss) (combine line 8c, columns (A) and (B)) 8d 9 Special events and activities (attach schedule): a Gross revenue (not including 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 9e 21,708. 10 a Gross sales of inventory, less returns and allowances 10a 1 b Less: cost of goods sold I 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) 12 1,684,295. 13 Program services (from Tine 44, column (B)) 13 1,101,778. N m 14 Management and general (from line 44, column (C)) 14 471,936. w n 15 Fundraising (from line 44, column (0)) 15 w 16 Payments to affiliates (attach schedule) 16 17 Total expenses (add lines 16 and 44, column (A)) 17 1,573,714. 18 Excess or (deficit) for the year (subtract line 17 from line 12) 18 110,581. N 15T, 1 9 Net assets or fund balances at beginning of year (from line 73, column (A)) 19 80,831• z Q 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) 1 21 1 191,412. LHA For Paperwork Reduction Act Notice, see page 1 of the separate instructions. Form 990 (1998) 823001 12-11 -08 1 1191105 753993 YMCA 052 ISLAND OF HAWAI'I YMCA YMCA _1 Form 906(1498) 4,01 e5 • . r C. —Sr Page2 . Part II 7 atement o izations must complete column (A). Columns (B), (C) i) are required tor section 501(c)(3) and I Functional Expenses (4 ..anizations and section 4947(a)(1) nonexempt charitable • s but optional for others. Do not include amounts reported on line (B) Program (C) Management 6b. 8b, 9b, 10b. or 16 of Part I. - (A) Total services and general (0) Fundraising 22 Grants and allocations (attach schedule) cash s 100.noncasns 22 100.1 100.STATEMENT 5 23 Specific assistance to individuals (attach schedule) 1231 1,075.1 1 , 0 7 5 . ISTATEMENT 6 24 Benefits paid to or for members (duo... schedule) 241 25 Compensation of officers, directors. a:c. 251 50,000. 10 , 0 0 0. 40 , 0 0 0 .1 0. 26 Other salaries and Wages 126 1 841,3180 6 5 0 , 4 5 2 .1 190,866j 27 Pension plan contributions 1 27 1 I 1 1 28 Other employee benefits 28 1 50,638J 17 , 319. 33,319.1 29 Payroll taxes 291 122,136. 101,906. 20,230.1 30 Professional fundraising fees 30 1 1 31 Accounting tees 31 1 2,456. 2,456. 1 32 Legal fees 32 1 1 33 Supplies 33! 100,948. 70,827.1 30,121.1 34 Telephone 341 1 1 35 Postage and snioDing- ,..___ , 35 ! I j • 36 Occupancy 361 I I i 37 Equipment rental and maintenance 37 ! 1 1 • l . 4 nn n I 1 JJ Pi uiiniy dliu puunLauulu 13JF lY, J74. 61,040.i 3, 700., 39 Travel 1 3 91 98,223., 72,287.! 25,936.1 40 Conferences. conventions. and meetir s 1 4 0 1 14,073i 10,328.1 3 , 7 4 5 .! 41 Interest 141! 4,360.1 1,087.1 3.273.1 42 Depreciation, depletion, etc. (attach schedule) .. 42 ! 62,587. 6 2 , 5 8 7 .1 I 43 Other expenses (itemize): a I i 1 b 1 43b i 1 c '43x1 ! d 43d1 1 I e SEE STATEMENT 3 43e{ 211,408. 96,728.1 114,680.! • 44 TCtel fUncnonal expenses (ado I:nes 22 thrcur .13) Organizations tolines l3.t 5labnq columns (S p:IfYmea! 144 1,573,714. 1,101,778. 471,936. 0. Reporting of Joint Costs. - Dia you report In column (B) (Program services) any joint costs from a combined educational campaign and fundraising solicitation? > I_i Ves 1 X ! No If "Yes,' enter (1) the aggregate amount or these joint costs S ; (ii) the amount allocated to Program services $ . • (iii) the amount allocated to Manaaement arc general S ; and (iv) the amount allocated to Fundraising S . . Part 1I1 I Statement of Program Service Accomplishments What is the organization's primary exert:: ccrpose? > SEE STATEMENT 4 1 Program Service All organizations must describe their exempt pumose aCnievementa in a clear and concise manner. State the number of Clients served. publications issued. etC. Discuss 1 d xp far 01( 501(c X3 and achievements mat are not measuraola. Section _C. tf: 0 or tRe ors. 49471a X1) 1 I and ( a ) ganlzahons and i9U(al(I) nonexempt Charitable vests must also Mier th e amount of gams and (4) and a9 6th ) a11CCdtlons 10 CC tnS.) I trusts: bus CUt o otlCnal (IX omNS.) a CHILD CARE PRESCHOOL - SEE ATTACHMENT 1 1 (Grants and allocations $ )1 176,204. b CHILD CARE AFTER SCHOOL PROGRAM - SEE ATTACHMENT 1 (Grants and allocations $ 11 418,486. c CHILD CARE VACATION RECREATION - SEE ATTACHMENT 1 (Grants and allocations $ ) 176,704. d FAMILY AND COMMUNITY SERVICES - SEE ATTACHMENT 1 • (Grants and allocations $ ) 220,256. e Other program services (attach scheaute) STATEMENT 7 (Grants and allocations $ 1 110,128. f Total of Program Service Exoenses )should equal line 44, column (B). Program services) ._... > 1,101,778. 823011 1211 -98 2 1191105 753993 YMCA 052 ISLAND OF HAWAI'I YMCA YMCA 1 Form 990 (199e) ISLAND OFOFAI'I YMCA • 99- 0092295 Page 1 Part IV j Balance Sheets Note: Where required, attached schedules and amounts within the description column should be (A) (B) 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 n schedule) - 50 Z 51 a Other notes and loans receivable I 51a 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. 5.1 investments - securities (attach schedule) 1 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. 56 Other assets (describe ■ ) 58 • 59 Total assets (add lines 45 through 58) (must equal line 74) 415,930. 59 562,742. 60 Accounts payable and accrued expenses 233,586. 60 264,279. 61 Grants payable 61 62 Deferred revenue 34,305. 62 35,918. n 63 Loans from officers, directors, trustees, and key employees 63 64 a Tax - exempt bond liabilities 64a J b Mortgages and other notes payable 37,592. 84b 30 , 604 • 65 Other liabilities (describe ► SEE STATEMENT 9 ) 29,616. 65 40,529. 66 Total liabilities (add Tines 60 through 65) 335,099. I ' 66 I '371,330. Organizations that follow SFAS 117, check here II >: J and complete lines 67 through 69 and lines 73 and 74 67 Unrestricted — 185,625. 67. — 178,770. m • 68 Temporarily restricted 266, 456. 68 370,182. m 69 Permanently restricted 1 69 I • Organizations that do not follow SFAS 117, check here • C and complete lines 70 through 74 a 70 Capital stock, trust principal, or current funds 70 23 71 Paid -in or capital surplus, or land, building, and equipment fund 71 it • 72 Retained earnings, endowment, accumulated income, or other funds 72 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 tor 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 990(1998) ISLAND HAWAI ' I YMCA 99- 0092295 p Page4 1 Part IV =A Reconciliation of Rev - per Audited Part IV-1 Reco ion of Expenses per Audited Financial Statements Revenue per Finana Statements With Expenses per • Retum Retum a Total revenue, gains, and other support — a Total expenses and losses per — J per audited financial statements ► a 1,684,295. audited financial statements • 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 oil 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 minus line b • c 1, 684,295. a Line a minus line b • 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 • Tine ub, Form 990 . ,y iinc i ib, Fui m 99u .. $ (2) Other (specify): I (2) Other (speci $ J $ _ Add amounts on lines (1) and(2) • d 1 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 line d) ► e 1,684,295. (line c plus line d) • e 1,573,714. Part V List of Officers, Directors, Trustees, and Key Employees (List each one even if not compensated.) (B) Title and average hours (C) Compensation (0)Conmbmmne m - (E) Expense N ame and address per week devoted to �r en% (A) P (if not - 0-1, enter P P compensation account a lso and position -0 -1 wmPmsatmn othecallowances ROBERT MASUDA PRESIDENT ANL 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, SECRETARY 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 310.000 was provided by the related organizations? If Yes; attach schedule. • Yes n No • F5rm 990(19 §3) ISLAND OF AI'I YMCA • 99- 0092295 ?ages Part VI j Other Information Yes No 76 Did the organization engage in any activity not previously reported to the IRS? If Yes; attach a detailed description of each activity 76 1 X 77 Were any changes made in the organizing or governing documents but not reported to the IRS? 77 t X If Yes; attach a conformed copy of the changes. 78 a Did the organization have unrelated business gross income of 51,000 or more during the year covered by this return? � 78a , X h If Yes; has it filed a tax return on Form 990 -T for this year? N/A 78b 1 79 Was there a liquidation, dissoiution, termination. or substantial contraction during the year? 79 I 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 ) I and check whether it is n exempt OR nonexempt. 81 a Enter the amount of political expenditures, direct or indirect, as described in the instructions for line 81 1 81a 1 0 .1 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 fair rental value? !� 82a ! X b If Yes.' you may indicate the value of these items here. Do not include this amount as revenue in Part I or as an expense in Part 11. (See instructions tor reporting in Part 111) 1 82b i N/A 83 a Did the organization comply with the public Inspection requirements for returns and exemption applications? 33a X ..w u._ :iyadi_ahua _ , . � , i „ , . . � ; _.4e.__., v •c to 4u u p1u c . w . a willi WuaNIO( v a i n eau 34 a Did the organization solicit any contributions or gifts that were not tax deductible? 34a X b If "Yes.' did the organization include with every seY,cRation an express statement that such contributions or gips 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 lcboying expenditures of 52,000 or less? N/A 35 If Yes' 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 me prior year. Dues. assessments. and s:m!!ar amounts from members I SS c ! N/ d Section 162(e) lobbying and political expenbitures 1 85d N/A • e Aggregate nondeductible amount of section 6033(0( 1)(A) dues notices 85e 1 N/A f Taxable amount of lobbying and political expenditures (line 85d less 85e) , 85f 1 N/A g Does the organization elect to pay the section 6033(e) tax on the amount in 85f? N/A 850 ' h If section 6033(e)(1)(A) dues notice were sent. does the organization agree to add the amount in 851 to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year? N/A 85h 86 501(c)(7) organizations. - Enter: a Initiation fees and capital contributions included on line 12 1 86a N/A b Gross receipts, included on line 12, for public use of club facilities 86b N/A j I 87 501(c)(12) organizations. - En ter: a Gross income from members or shareholders L 37a N/A h 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? Y' 9 / 9 9 P p P� If Yes: complete Part IX 38 X 89 a 501(c)(3) organizations. - Enter: Amount of tax imposed during the year under: section 49110- 0 . ; section 4912 0 . ; section 4955 ) 0 . b 501(c)(3) and 501(c)(4) organization's - Did the organization engage in any section 4958 excess benefit transaction during the year? If Yes: attach a statement explaining each transaction • : 39b ! X c Enter: Amcunt of tax imposed on the organization managers or disqualified persons during the year under sections 4912. 4955. and 4958 • 0 . • .... .......... d Enter: Amount of lax in 89c. above, reimbursed by the organization > 0 . 90 a List the states with which a copy of this return is filed ) NONE b 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 ................................. . 1 92 1 N/A 823041 5 12-11.98 1191105 753993 YMCA 052 ISLAND OF HAWAI'I YMCA YMCA _1 Form 990 ('1998) ISLAND �HAWAI'I YMCA • 99- 0092295 *Page6 ., • 1'Part VIII Analysis of Income -Pro g Activities Enter gross amounts unless otherwise Unrelateo business income I Excluded oy section 512.513, or 514 (E) indicated. (Al (8) (C) (CO Related or exempt Business Exam- 93 Program service revenue: code Amount wee Amount function income (a)STATE OF HAWAII - I 1 1 528,770. (b)PROGRAM SERVICE FEES 1 1 524,798. (e) 1 (d) 1 (e) 1 (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: 1 (a) debt- financed property 1 (b) not debt - financed property 1 16 10,677. 98 Net rental income or (loss) from personal property 99 Other investment income I 1 other than inventory 101 Net income or (loss) from special events 1 1 1 21,708.1 102 Gross profit or (loss) from sales of inventory I 1 I 103 Other revenue: • a OTHER FEES AND INCOME 3 16,676.1 b 1 c d 1 1 e 1 1 1 104 Subtotal (add columns (B), (0), and (E)) 1 0.1 1 53,723i 1,067,988. 105 TOTAL (add line 104, columns (8), (D), and (E)) • 1,121,711. Note: (Line 105 plus line Id, Part I, should equal the amount on line 12, Part I.) • 1 Part 111111 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 (STATE 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 Part IX Information Regarding Taxable Subsidiaries (Complete this Part if the "Ye( 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 % 1 • % Under penalties of pvNry. I declare that I have examined this return. including accompanying schedules and statements, and to the best of my knowledge and belied, it is true, correct, and complete. Decimation of prepare' (other than officer) is based on all information of which prepare' 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 Pnparb SSN • Paid signature ► COPY ONLY-ORIGINAL Sk NED 11/05/99 employed ► n P00024193 Preparers Firm's name (or yours TAKETA, IWATA, HARA & ASSOCIATES, LLP EIN ► 99-Cm Use Only if self- employed) ►101 AUPUNI STREET SUITE 139 and address • HILO, HAWAII ZIP+4 • 96720 823101 6 12.1148 1191105 753993 YMCA 052 ISLAND OF HAWAI'I YMCA YMCA 1 • • • 4 • _ • • • • • 5 • DG uuvlA9lon ©17 1Y lcg Wentigontro Internal Revenue Service t Ylylt`r70 l�t IJWQQUI1, IQ)@ a ©21134 now rein nwq qb• 10: I . -z0 -70 -_ 1� ��. ,$TsKEA SETTLEMENT YMCA CF Cct.:.-i ry GF HAWAII 300 WEST.LANIKAULA ST P 0 BOX 664 "ILO, HAWAII 96720 Ga Senn on the tnfvrtwlion you recently submitted, we have Classified you as an organization /mg is not a private foundation as defined in section Spptal of the Internal Revenue Coda. Your classification is based on the assumption that your operations will to as stated in your notification. Any changes in your purposes. chnracter. or method S operation must be reported le your District Oirecter so he mny consider the effect on your status. • • Sincerely yours. s • Chief, Rulings Suction • Etmmpt Organizations Branch •Mu M•O714 . q., , .r C•Irit.uQUI ` • C , • • • • U. 1 TREASURY DEPART:MCIT :rill �t , (FRTERNAL REVENUE £ERVICr 101- 0-66 •35 Procne t =erca • P. a MOS =14 MONOww .- AraN ta•/ as A<4 geYfe • JUN 2 3 19E Firms L -1:a • Code 414 P artist eoLLaioua, rduettianai • I detnken 4et ticment T� • and -tat!! b!. ze County of Hewitt tweutnrc! • /IL[ M[TVnMt riles M Box 664 cacemce DIMICteM a eMfQ1M•L n•YLlet . 0cuait 96720 lie: oitsia, ,1.ivaii ►aQY 'fbA Mt. ACCOUMrrw. PI!\ee stun! • emnta 1 name December 31 • res basis o! tats stat pwr•sesaa and lha tnder:tardieq that your operation: will =Mint s ue red to date er wtll meff w to then ttateced in yes mllne =oiiction. t•4 :wire orrioded 'J se axcmo ic, m =tfiami Marta tax to an :.nonixattan data In cotton Mlici13J m - awe Ilevenua Cole- Any changes In oomotlan fret throe daaatbeci, or in VMS cmrann • ac. 'Aug to reported Ioerrolately to your Qlsut_ Barer la . t aulmatlon ci thou enact ^retrat etatm You rte: acme repot any dangn is yew name a addrss. • tot reauirS la (Ila -arias( !meano tax rots= so itieq as yes retain ern osrrtpi status, 21 - are sublets to t'.e ter an uerelatedbusiness ineema •naafi by Setttan ;AI of Iha Cala, a event YOU are required to gilt PPM O20.T, Our dciemtimtlen as to yet: Ilubilitr tar .. c-ntS Inlernsitten r-ttan. Faro 993-A, Le set :crib above. Tltm :earn. II rcauircd. must , : _n a bout the I5tn Jay of the fUlh month Mier the e.roo of your onntal ac uzdlnq Canal !ne:. a crave. Cris: .flans made to you are deductible by dents es provided In neaten l'7, of the Cade. Ba. vuenti. :ecortas, devises. ;ttm:fete or quiz to or for your tea are detectible forF Sara! estate • nev qt .r pun:coos order rho v ovistona of evasion 2Z45.2103 anti 25 at the Ctsa. • You cr not noble for thn rosee lawczed fader the Fodemi Insurance Cantributlam Ac! (social 'test: - :aseai unieax You (!la a waiver d exemption cvnlltmre as t:rwuSad In etch act. You err not !t•- .e :a the tax •mtur-i under :he Ft oral Unerrrritsyexmt Tux Act. Inquiries mucus the wnavr, at =xc: 'Ilan can Mona ier axial aveluily tang should 1.70 addressed 13 thia elute nn ateuid any ouosnrses containing tsetse, cmnioyrnenl a other f'exleraiiosea. This is a determination latter. • Very Cull' tote. 1e • a seaB•s{ . .,� ' ryan �. Lturd .� "v - Clstrrts Ouector • • w... L.1711 u..•, • m 40CERTIPICATION FORM • • Oats _ 1. 1993 Organization Name: The Island of Hawai'i TWA (The Big Island IMCA) (ai 1 . !:ailing Address: P.0 Box 7067 Bemvela, Hawaii 96743 Telephone Number: RR5 -7420 • This is to certify that the. above named organization meets all of the following standards: (1) Is a profit organization incorporated under the lave of Cho State or a non - profit organization determined to be exempt from the federal income tax by the Internal Revenue Service. A copy of the IRS tax exemption (if nom- 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) Ras bylawa or policies which described the manner in which business is conducted and policies relating to nepotism and management of potential conflict *f situations. A copy of the pertinent • sections is attached. • (4) Ras at least one year's experience which the project or in the program area for whirls the request is being made. . (s) Is licensed and accredited. an applicable, in accordance with the requirements of federal. state and county governments. This is to certify that the above -named organization has a written smoking policy in accordance with Chapter 328X• Part II. Smoking in the Workplace. Hawaii Revised Statutes. June 1. 1993 S gnach2ra Bmoert L. alumna rata • Titles President /C.E.O. • • The Inland of Hnw19 YMCA Affairs. Stele b d to the Dept. Connate The MOs * min 'Tln Island of Heaven YMCA' Is • name ercSdon from tit. YMCA ooMonflon periady known n the Mg Island YMCA. Hawaii County YMCA. and the Wanes 6etdarnsn YMCA at this County of Hews. attar. R.K. Manna. ReaUCEO ;Revised: June, 1988) • JAN - 31 - 00 MON 9:35 AM Y CORP. OFFICE FAX NO 9610878 P. 1 r ' ACORD c5R gv DATE 09/24/ C TE OF 09/24/99 E PR0p1 �� ...,..,,...... I . THIS :CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ".ONLY•AND CONFERS NO RIGHTS UPON THE CERTIFICATE ' • Noguchi 6 Associates, Inc . HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR • 1314 S. King St. , #560 - .'ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. Honolulu HI 96814 COMPANIES AFFORDING COVERAGE • • Pf 1 COMPANY oneNP. 808 -596 -2700 FuNe.803- 596 -2193 A Royal Insurance Company ;CURED COMPANY , B Insurance Company of the State COMPANY Island of Hawaii YMCA C • 300 W. Lanikaula Street Hilo HI 96720 . D y QVE,vT.C.t.S t s . a r°».a ..x. 4ih .aa ax� = :.r : z� a. •4...a ^ " G «: - .:..?u THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING MN 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 POUCIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS. EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. SPARS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAMS. co TYPE OF INSURANCE POLICY NUMBER OOUCI EFFECTIVE POLICY EXPIRATION LIR DATE HAVADD/W) DATE (MM'DDMT LAWS . GENERAL UABBIIT OE NERAL AGGREGATE : 2,000,000 A X COMMFACULGENERALUA8U7Y 5P271922 09/01/99 09/01/00 PRODUCTS • COMP/OP A00 12, 000,000 .R.T: I CLAIMS MADE © OCCUR PERSONAL & ADV INJURY _ $ 1 , 000,000 OWNERS IL COMMCTOR'B PROT EACH OCCURRENCE _ 1 1,000,000 — FINE DAMAGE (Am one flro) 5 100,000 — MED EXP (Any one poison) 5 5,000 AUTOMOBILE LIABILITY oOMBWEDSWOLB ma *1,000,000 A X ANY AUTO ST326967 09/01/99 09/01/00 _ ALL OWNED AUTOS BODILY IARIRN — SCHEDULED AUTOS (Pei 1 W HIRED AUTOS • BODILY AWRY . NON.OWNED AUTOS (Pefac davit 1 • PROPERTY DAMAGE 5 GARAGE UABITY AUTO ONLY- EA ACCIDENT $ ANY AUTO OTHER THAN AUTO ONLY: Ruda ,M EACH ACCIDENT 1 — 1 AGOREGATE 1 EXCESS LABILITY EACH OCGVRRENf 12.000.000 g UMBREL(AFORM 47996824 09/01/99 09/01/00 AGGREGATE 12,000,000 OTHER THAN UMBRELLA FORM i WORKERS COMPENSATION ANO IRIRY I Fat :, M i - . , EMPLOYERS LIABILITY EL EACH ACCIDENT s 500,000 A THEP OP ERS J ET QW H _ we. C8377666* 09/01/99 09/01/00 a essass.souCL*AIT 5 500,000 OFnCERS ARE: EXCL *10 DAYS NOC EL =EASE - EAEMPLOYES I 500,000 OTHER DESCRIPTION OF OPERATIONS/LOCATIOVSNEHICLES/SPECwL nEMS ' Description: youth at Risk Pros - rap and Mediation. CertitIOatc Holder is named as Additional Insuxed under the General Liability policy per co tract requirements but only as respects loss or damage arising out of thi negligent acts or omissians of the in • .c1S I„GER t. .... «. ... :2, -t,4 :w'.�4/2.:1' .0.. CELI.A'7I..01,1 "a.$S"'`'a,...",,`.A t4;GA :frkirt: >t'A` Cif COVNTy4 SNoULD Ain' TXTTEABOVE CESCRIaED POLICIES BE CANCELLED BEFORE NS EXPIRATION DATE THEREOF, THE ISSUING COMPANY WILL ENDEAVOR TO MAL County of Hawaii *30 DAYS WRITTEN NOTICE TO THE CERTIFICATE VOIDER NAMEDTO THE LEFT, • Budget Division • BUT FAILURE TO MAIL SUCH NOTICE SHALL IMPOSE NO OBLIG OR LIABILITY 25 Aupuni Street Kilo HI 96720 -4253 OF ANY KIND UPON THE COMPANY, ITS AGENTS OR REPRESENTATIVES. • . AUTHORIZE° lEPRESI NUCIUCH I & ASSOCIATES, INC. - • a: :.;'."' ix r rR .:!,',,. .x..Zs.o- 'M`..� a N ','.;. "" `6a«� e Jt {). Q F( 0', 0' O (fPOR}1' 10 ... • • irak Wn ritdru of 3.1tFUUaii Wrrauurg lDrpurtaueiit 3taaandu if in lirrrlig rrrtifirb dat as aaaeised a a true and onzet coke 9r CHARTER OF INCORPORATION bf •' WAIARAA SEITIEUFIIT MCA OF COmNTI OF HAWAII granted on Januar, 27j 1959s 3a Won Spraf..9 date %tram set air baud a.a , red Ilse Mai y! Gie ,real s.? �liva ntenl, ✓errilar+i ye,y x • '« 3rd dais 9< February IP 59 s eafarer, .%er►ilor j 4j .t wars is; i l LAl ttil e' vit r.e. 4 04A5 It) z h 1M ; T d c%wk fl • • Aoproved June 23. 1c BY -LAWS OF THE ISLAND OF HAWAI'I 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 4 . . • 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 Hawaii 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 Hawaii 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 a ppoint 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) Bard Directors of the Corporation s may i be called meetings 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 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 4 • • 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. of Directors to deal with2allucasestofrdisorder, 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 • 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 Second the absence of the Chairman and the Fi c rstVice a C airman, act as and perform the duties of the Chairman. 4) The Treasurer shall receive moneys of the Corporation andshalldisbursethemunder 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 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) 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 of Directrs at any regular or special meetingmaytermi y natethe m membership t of any person on any Board of Managers. to the Board 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 organi 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 • 4 • • 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