HomeMy WebLinkAboutCOM 0667.043 1998-2000 • L118 51.,q N fa- 1'0, re)
pr rc St dN� -"t'
�� OF � \•
Stephen K. Yamashiro ,`
p Harry A. Takahashi
Mayor • t ti.t.. tt*fi Director
i t
.a•7o; ,_— , S. K. Schulte
JET ! * •
\�F 6 Deputy
Countp Of 3ahaii
DEPARTMENT OF FINANCE
25 Aupuni Street, Room 118 • Hilo, Hawaii 96720 -4252
(808) 961 -8234 • F ?x(808)961.8248
HAWAII COUNTY NONPROFIT GRANTS (FY 2000 -01)
HUMAN SERVICES NONPROFIT GRANTS REVIEW COMMITTEE (HSNPGRC)
FISCAL YEAR ENDING:June 30, 2001 DATE OF APPLICATION: 1/24/00
GRANT APPLICATION FOR: HIV /AIDS /STD Prevention Education for Youth in West Hawaii County
(Program Title)
Legal Name of Organization: WEST HAWAII AIDS FOUNDATION
Mailing Address: 75 -240 Nani– Kailua Drive, Suite 5, Kailua –Kona. HI 96740 •
Facility /Site Address: Same
Director /Site Manager: Georgette Kennedy Phone: 331 -8177
Organization President: Philip Hama Phone: 331 8177
Contact Person (Grant Writer) Georgette Kennedy Phone: 331 -8177
Amount of request for County funds: $ 9,000.00
Total annual budget of organization: $ 372,747.00'
Has the applicant applied for any other funds from the County of Hawaii this fiscal year?
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Yes Source /Department: FY 99/00 Prevention Education Grant 0 No
Agency /Program(s): 0 Social Services CS Youth Programs 0 Elderly Programs
Check Category (ies) 0 Culture and Arts CS Education Other Health -- Prevention Education
Briefly, define the program for which funding . is being requested:
high school venue in West Hawaii County. Community awareness. / y�
Comm. No. w t ' O µ i
File
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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
management, 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.
0 Be licensed and accredited in accordance with applicable requirements of Federal, State and
County laws.
II.. GRANT CONDITIONS
The applicant agrees to comply with the following terms & conditions prior to receiving a grant award.
A. Comply with applicable Federal and State laws prohibiting discrimination against any person on
the basis of race, color, national origin, religion, creed, sex, age, or handicap.
B. Agree not to use any public funds for purposes of entertainment or perquisites.
C. Comply with such other requirements as the Director of Finance may prescribe to ensure adherence
by the nonprofit organization with Federal, State, and County laws, and established standards for
fiscal and program management.
D. Allow the Director of Finance, the committees of the council and their staffs, and the Legislative
Auditor access to records, reports, files, and other related documents in order that the program,
management, and fiscal practices of the nonprofit organization may be monitored and evaluated to
assure the proper and effective expenditure of public funds.
III. RECORDS AND REPORTS
A. The applicant shall follow generally accepted accounting procedures and practices and shall
maintain books, records, documents, and other evidence, which sufficiently and properly account
for the expenditure of County funds. The books, records and documents shall be subject at all
reasonable times to inspection, reviews, or audits by the County expending agency, the Director of
Finance, and the Legislative Auditor, or by their representatives.
B. The County expending agency, Director of Finance, or County Council may request periodic
written reports on the use of County funds.
C. The nonprofit organization shall submit a final written report to the Legislative Auditor within
sixty (60) days after June 30 of the fiscal year. The report shall include an explanation of the
public benefits derived from the awarding of the grant and a listing of other funding sources and
amounts obtained during the award period.
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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.
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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
WEST HAWAII AIDS FOUNDATION
(Legal Name of Organization)
hereby agrees to administer the HaflhTrATTf1N TARGFTTNC POUTN
IN INTERMEDIATE AND HIGH SCII COMMUNITY AWARENESS
ALL IN WEST HAWAII COUNTSY
in accordance with the regulations, policies an 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.
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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!
1/24/00
Sign ur of Pres' t/Chairperson Date
'HT. P H , PPRRESID N •
k Al L.glr•tt• , 1/24/00
Signa56re of Executi ctor/ , ana• • r Date
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: / GEORGETTE K DY, EX UTIVE DIR OR
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Agency: West Hawaii AIDS Foundation
PROGRAM /SERVICE DESCRIPTION
A. Overview
1) Describe the program for which funding is being requested.
The West Hawaii AIDS Foundation provides comprehensive HIV /AIDS and STD prevention
education to all members of the West Hawaii County communities. The focus of this proposal is
education to our youth and young adults in an intermediate and high school setting.
2) What unique or significant service will be provided?
Our message for many years remains the same: There is no cure for AIDS or HIV.
Aggressive educational programs are the only option in the prevention of this incurable disease. The
most recent State of Hawaii, Department of Health surveillance reports indicate that through our
educational efforts, which have been supported by the County of Hawaii, the incidence rate of HIV in
Hawaii County has decreased and we are now making headway in the fight against this deadly
disease. Those same surveillance reports however, show a dramatic increase in the incidence of
AIDS for young people. It is our belief that consistent and long -term educational programs pay off.
We are the only Foundation in West Hawaii County that provides this level of HIV /AIDS /STD
education, and are therefore on the frontline in prevention of this devastating disease. We have
known for many years that there is little in depth attention given to prevention education in the school
setting. We propose to do at least one in depth prevention /education presentation to each class
attending an intermediate school or high school in West Hawaii County.
3) What specific outcomes are to be achieved?
Our education programs impact individuals, groups and the community, by presentation in an
understandable way, all of the complex issues regarding HIV disease, its transmission and its
prevention. Educators offer information to the participants, in this case students, to help them
recognize what this disease is, and how to prevent it for themselves and for their peers. In addition, a
multitude of options for protecting themselves and others from this disease and other sexually
transmitted diseases is presented in an age appropriate, abstinence based format. Of the many
outcomes, enabling our young people to understand clearly how these diseases are acquired and
what to do to prevent their being infected is a real financial saving to the citizens of West Hawaii
County. The cost of treatment for sexually transmitted diseases is astronomical.
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4) How will the proposed program empower participants to become self- sufficient and
facilitate positive social change?
We believe that Knowledge is Power. The only real power we have over the spread of
HIV /AIDS and other sexually transmitted diseases is the knowledge of what it is, how it is transmitted,
and how to prevent its transmission. Empowering our young people to say "no" to early sexual
activity is the first step on a life long journey to health and well being. The incidence of sexually
transmitted diseases among our young people in Hawaii is very high. It includes chlamydia,
gonorrhea, genital warts, herpes and HIV. All of these can be avoided, and the health of our
community improved, by clear, understandable and age appropriate prevention education programs
directed to our teens. It has been proven time and again, that when people have sufficient
information, they can make reasonable and safe decisions about their lives. That is our mission, to
empower individuals to make safe choices. We all know that programs which allow young people to
speak openly about the questions they have on drugs, sex, smoking, etc. benefit them because they
can see how it effects them. They can then carry the message to their peers. The result is that the
entire community is benefited by safe, well thought out decisions made by its members. As
community leaders you are aware that It is much more cost effective to prevent disease by education
than to treat it after it has been contracted.
B. Problem /Need
1) What is the problem /need the proposed program is designed to meet?
The incidence of AIDS /HIV is rising nationally, on the Island of Hawaii, and throughout the
state in the 19 -25 year old age group. Those who are diagnosed with the disease contracted it much
earlier. Thus the choice of early education for our teens. The only viable, cost effective option to
good health and well being for our young people around sexually transmitted diseases is prevention
education. Contrary to popular belief, there is no cure, nor even adequate treatment for AIDS /HIV.
There is only one STD /HIV /AIDS prevention educator, through Department of Health, who
covers the entire Island of Hawaii. The health educators at the schools have a myriad number of
programs that they must present during the school year and it may be uncomfortable for a student to
discuss these issues with a teacher with whom they must interact during the entire school year. We
have often been called upon by the schools to speak about the prevention of HIV and other sexually
transmitted diseases. Through those programs we have determined that a concerted effort to go to
each school and make an in depth presentation to each class at least once a, year will make a
significant impact on the knowledge level of these young people. They will have the opportunity to
ask questions that are significant for them in a safe, non - judgment environment. We have seen so
many young people in the school setting with questions that remain unanswered around these issues.
Given the opportunity, they will speak and learn how to keep themselves healthy.
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. 2) Who is the target population and what are the specific needs?
The primary target population for this program is individuals and groups identified by the
Department of Health as "at high risk for HIV infection ". In response to the growing numbers of young
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people being infected, we will concentrate our program on this youthful community in a setting where
they are accessible, school. In addition, we will outreach to the community at large so that the
parents, aunts, uncles, cousins and other family members of these young people can be as well
informed and supportive as possible. We will make ourselves available to the parents groups, prior to
entering the school setting, to make sure that the program we will be presenting is clear and
appropriate for the young people we will be educating and further that it fits the guidelines set down
by the parents for the education of their children on this difficult subject. The Foundation will also
present regular community activities like World AIDS Day, National HIV Testing Day, etc. to keep the
level of awareness for the entire community at the highest possible level.
3) What is the geographical areas(s) to be served, facility and hours of operation?
The West Hawaii AIDS Foundations' service area encompasses North and South Kohala,
Waimea /Kamuela, southward through North and South Kona, Hawaii Ocean View Estates and
Naalehu. Our offices are centrally located at 75 -240 Nani Kailua Drive (in the Pines Shopping
Center) in Kailua -Kona. Our office hours are from 7:30 a.m. to 5:30 p.m., Monday through Thursday,
and 8:30 a.m. to 4:30 p.m. on Fridays.
C. Collaboration /Coordination
1) What specific measures will be taken to collaborate /coordinate with other community
resources to achieve maximum program efficiency and cost effectiveness?
The West Hawaii AIDS Foundation has always had and will continue to have close
collaborations with all health care and social service agencies in the West Hawaii area. We
coordinate our prevention education programs with the Department of Health (all departments from
prenatal for teens to seniors programs), Department of Education, Salvation Army, Care 0 Van, the
CHOW Project, the Hawaiian Health Care System, schools, businesses and Mental Health Services.
We will place particular emphasis on other community programs that access and support young
people and work for a strong commitment with the DOE.
2) How will these measures reduce or eliminate any existing duplication of services to
your designate target group?
By collaboration with other programs and most specifically with the DOE, we are able to
incorporate prevention education into existing or newly developing programs and thereby make it cost
efficient. In addition, by collaboration we are able to have greater access to the target audiences and
impact them on many levels,
An example: We will work closely with the counselors and health teachers at the schools and
develop a variety of input for the students including HIV /AIDS, drugs /alcohol programs, self-esteem
building, etc. so that the students can see how all of these things are interrelated and how their
actions and choices can affect each of them, their peers and the community as a whole . We have
found collaboration to be effective with the target populations and it places less funding stressors on
both collaborators.
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D. GOALS AND OBJECTIVES
1) What are the major goals /benchmarks of the proposed program?
The major goal is to provide an in -depth presentation of HIV /AIDS and sexually transmitted
diseases to each class in intermediate and high school at Konawaena, Kealakehe and Honokaa
schools during the grant period.
Benchmarks
a. l st 90 days
Recruitment & training of prevention educator
Meetings with schools to schedule prevention education programs.
b. 2 90 days
Meet with parent groups •
Final scheduling and begin programs
c. 3 90 days
Continue programs
Participate in health fairs
d. 4 90 days
Complete programs in all schools
Assessment of efficacy of program
2) , What specific objectives /action steps are planned for each goal?
a. During the first 90 days, recruit and train an appropriate prevention educator to work with
the intended audiences: i.e., intermediate and high school students and their parents. During the
same time period, meeting with school staff and counselors at the three major intermediate and high
schools, i.e:, Konawaena, Kealakehe and Honokaa to begin the process for including our in -depth
presentation into their curriculum. As this grant begins in July, this is an ideal time for these first two
stages to begin, prior to the opening of school.
b. During the second 90 days meet with parents groups and administration prior to
making presentations. Prepare a schedule with the schools and begin presentations.
c. During the third 90 days — continue with programs, reaching as many students as
possible. During this period is when most schools schedule their health /education fairs. Participate
in all school health fairs.
d. During the final 90 days — continue programs and get feedback from school
administration, teachers and students on the efficacy of the programs.
We believe with on -going in depth prevention education programs young people are given the
tools to make changes and they communicate those changes to their peers. Healthy safe behavior
becomes the norm and our children are empowered to live as healthy adults.
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Community — In addition to the above, we will host community programs on at least a
quarterly basis. In the past we have scheduled community awareness conferences, displays at local
businesses, and programs with the YMCA and HIUW. In addition, we will schedule and participate in
daylong events around World AIDS Day, Community A Fair, National HIV Testing Day, to name a
few.
3) What is the timeline for each action step?
Youth programs planning to begin prior to the commencements of the school year. Programs
to be conducted throughout the school year and coordinated through school health service. See
schedule as listed above in item 2.
Community events are now being scheduled with specific programs planned for the months of
February (Safer Sex around Valentine's Day), April (Medical Update Conference) June (National HIV
Testing), July (HIV /AIDS Awareness), September (Community Affair, National Women's Month),
October (Medical Update Conference), November (Month Long Outreach at business locations with
displays, etc.) and December (World AIDS Day).
4) What significant client- centered outcomes will the program achieve?
How many participants will:
a) Attain at least one personal program outcome; or
b) Show measurable progress towards your program goals.
A part of the educational process is determining individuals level of knowledge at the beginning
and at the end of each program. We will do this with each group and each individual involved in the
group. We are aware that among our young people mis- information appears to be the norm. We can
gauge the level of understanding and knowledge by the pre - presentation test. If we are successful in
our presentation, the post -test should show a significant difference with greater understanding and
the students carrying away from the program, accurate and meaningful information for themselves
which will be given to their peers.
It is possible to measure outcomes in this way, and our past experience shows that at least
25% of the participants make immediate discernible changes in their behavior. We have also found
that it is necessary to reinforce those changes by continuing education efforts.
The most specific outcome that we are seeking for all groups is a clear understanding of what
HIV /AIDS /STD's are, how they are transmitted, distinct and specific prevention techniques which are
usable for each particular group. Our goal is to prevent the transmission of the disease and thereby
halt the epidemic. If 25% of the people can understand what these diseases are and how they are
transmitted, then they have a tool to adjust their behavior or potential behavior to one that is safe and
we will have had a successful program.
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E. Service Delivery
1) What methodology will be used in the program's delivery of service?
Service delivery will include group in -depth prevention education based in an abstinence
mode. This presentation will include understanding what these diseases are, how they are
transmitted and how to prevent transmission. Programs will be combined with existing health
education in the school setting and will reinforce positive self- esteem and healthy lifestyles.
One on one individual sessions will be available to those students who wish more information
or may have questions that they do not wish to share in the group setting. All presentations will be in
a non - judgmental, harm reduction model.
F. Evaluation
1) What process will be used to evaluate the program and services?
A statewide Prevention /Education. Committee has developed evaluations of
education /prevention presentations specific to HIV /AIDS /STD's in the State of Hawaii. These
evaluations are specific to the target group in which the presentations are being made to determine
the impact of the material on the target audience. We will be using these evaluation tools for the
various types of presentations. Participants in the program complete the evaluation at the end of the
program. The evaluation questions include generally: content of the presentation, clarity of
information, an understanding of information presented and how this presentation may affect future
behavior. The evaluation also asks for information about the facilitator and material that includes:
content, facilitator's knowledge, and rapport with group.
In addition we will in the final quarter, seek input and evaluation from the school staff and
students about the program.
Our Foundation is evaluated once a year in two different ways. One evaluation is sent to
consumers of services (case management) and the other to the community at large. The community
consist of, but is not limited to, physicians, dentists, alternative care providers, hospice, home
healthcare agencies family, friends and caregivers of clients, volunteers, and this year to those
individuals who participated in educational programs. We will also be asking our collaborative
partners to evaluate our educational programs as designed to fit their specific. needs.
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2) How will this process measure the outcomes specified in Item D (1-4)?
The outcomes will be measured in the short term by review and compilation from the
evaluation document from each group session. If the material, which has been and continues to be
revised, is good then an immediate increase in knowledge and decrease in risky behavior should
result. -
Additionally, we will compile all information from all sources as indicated in item F1
hereinabove in the final quarter to determine the efficacy of the program, and whether the desired
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outcome, increased knowledge and possible behavior change for our young people has been
acljieved.
The most salient indicator of measurable outcome but one that is not so easily measured in a
one -year period is a decrease in HIV infection in the community. We have seen by the latest
surveillance report an overall decrease in the incidence of AIDS in Hawaii County. Unfortunately, the
increases in the incidence rate among young people make us aware of the need for focused, in -depth
education in the target group. Over the past five years this Foundation has been on the front -line of
AIDS /HIV /STD education in our community. The community is responding and the surveillance
reports reflect that response but there is much work still undone. Until everyone knows what
HIV /AIDS is and how to protect himself or herself from it, the epidemic will continue.
G. Program Fees
1) Does your organization charge a membership fee for service participants? NO
2) Does the proposed program charge participants a fee for services provided by
your organization? NO
H. Viability
1) What is your justification or rationale for the expenditure of public funds for the
proposed program?
While the DOE includes in its curriculum, HIV /AIDS, this Foundation is called upon regularly to
do in depth presentations at the schools. A review of the feedback from various intermediate and
high school students made us aware of the level of mis- information and misunderstanding amongst
this group and the need for in- depth, non - judgmental interaction between the prevention educator and
the students to facilitate positive change for these young people. There are no other organizations in
West Hawaii County that provide comprehensive HIV /AIDS /STD education.
AIDS /HIV /STD's are public health problems. The cost to the citizens of Hawaii County for the
treatment, housing, and medical support of a person with HIV /AIDS or STD's is monumental. It is
more cost effective to educate people than to treat their disease once contracted. It is important to
remember that there is no cure or effective treatment for AIDS /HIV and therefore without education
we are condemning some of our citizens to a future that is not only painful and socially unacceptable
but will ultimately result in death. I believe that we have a responsibility to educate as many people
as possible, and to do it early and regularly and this more so with our young people, so that the
quality of their lives and our community will be enhanced today and in the future.
2) What are your financial and programmatic plans to sustain the proposed program beyond
the upcoming fiscal year?
We continuously seek funding from all sources for our prevention education programs. We are
currently funded in part by the Department of Health of the State of Hawaii, the Centers for Disease
Control, as well as by fundraising and personal donations.
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Our mission statement mandates that education continue to be a primary function of this
Foundation. To that end we will always have educational programs which focus on our community
and we will look to our community and outside our community for financial support to continue this
important work.
I. Budget
1) Budget Tables -- See attached
ORGANIZATION /AGENCY INFORMATION
A. Board of Directors
1) Has the organization's Board of Directors received formal training within the past two
(2) fiscal years? Yes, April, 1998 given by Hawaii Island United Way staff.
a) What plans do you have to provide formal training to your Current Board of
Directors?
Our annual training will be conducted for new members and in -depth specific training in board
management, fiscal issues, responsibility, etc. will be given to both new and continuing board
members and is scheduled for July /August 2000.
b) When will the next board training be completed?
July /August 2000.
c) How will you provide formal training to newly arriving board members or board
members who missed a scheduled training?
A committee with experienced board members will conduct training of new members and an
annual training scheduled each year.
2) What are the primary roles and responsibilities of your organization's Executive
Director?
The Executive Director, working with the Board of Directors, staff and other appropriate
individuals, organizations /agencies, is responsible for the development and implementation of all
programs. She is responsible for the maintenance of records and development of reports,
development of the staff, formulation and implementation of the annual budget and overall
management of the Foundation.
3) What are the primary roles and responsibilities of your organization's Board of
Directors? (Clarify role of executive officers Vs general membership).
The corporate powers of the corporation are vested in the Board of Directors. The Board of
Directors further has general charge of the affairs, funds and property of the corporation with full
power and duty to enforce the By -laws.
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The Executive Officers have the following roles and responsibilities: President: General
chgrge and supervision of the corporation; Vice President: acts in absence or disability of President;
Treasurer: chief financial officer of the corporation; and Secretary keeps the minutes and gives notice
in conformity with the By -laws.
B. Past Performance
1) How effective has our organization been in achieving program goals in the past two (2)
fiscal years? Include the following:
a) Quantitative data on numbers served:
1998: Actual numbers served 1585
1999: Actual numbers served 1620
b) Qualitative data showing number and % of participants achieving measurable
outcomes.
1998: Data suggests that short-term immediate behavior change was effectuated in
approximately 50 -75% of those individuals who participated. Long -term change data is not available
to us, however the State of Hawaii surveillance report indicates a decrease in the incidence of AIDS
in Hawaii County that would correlate to some significant change in behavior.
1999: Data suggest that short-term immediate behavior change effectuated in
approximately 65% of those who participated. In this last year more long term, in depth programs
were conducted and for those individuals change was slow but steady from pre - contemplation of their
risk and the behavior associated with it to actual change to less risky and more safety oriented
behavior 75% of the time. Again, the surveillance data supports this effect. We are however, aware
that an increase in 19 -25 year old heterosexual youth may be the harbinger of possible increasing
numbers in the future which is why the proposed contract focuses on early education for this
emerging population.
C. Financial
1) Have your organization's current program operations remained the same as last year?
Yes
What major program or financial changes will be incurred next year?
None
2) What is the status of all of your organization's major contracts or agreements for the
coming year?
We entered into a 5 year lease as of May, 1999 at the Pines Shopping Center for our
operations.
Primary contracts (2 — one for case management and one for prevention education) with the
Department of Health (2 year) were awarded and commenced on July 1, 1999. Education grant with
the Centers for Disease Control (1 year) is fully executed and in place. HIUW grant is in place for
year 2000 commencing 1/1/00. We are presently writing our annual request to the HIUW for year
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2001. Ryan White Care Act (Federal) care contract is in place and expires on March 31, 2000. We
are presently bidding for the new cycle to begin on April 1, 2000.
Other funding sources and grants are always being sought and applied for during the year.
3) How does the proposed program fit into your organization's long range financial plan?
Prevention /Education is a primary focus of this Foundation and comprises a full 1/3 of our
budget. The request to the County is but a small but very important part of the over all
prevention /education plan. The loss of these funds would limit our ability to provide quality,
comprehensive programs to the residents of Hawaii County. Since there are no County employees
providing these services, our organization fulfills a needed position within the County plan and we
therefore look forward to a long association with the County in helping us to provide quality,
comprehensive prevention education to the community.
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?
The Department of Health has monitored this Foundation each year for fiscal soundness and
program management. The monitoring was for both our comprehensive care and educational
contracts with the Department of Health and an additional education contract with the Centers for
Disease Control, which is funded through the Department of Health. Monitoring Agent: Peter
Whiticar, Chief, STD /AIDS Branch, Department of Health, 3627 Kilauea Avenue, Rm 306, Honolulu,
HI 96816 -2399 Telephone: 808- 733 -9010
In addition a fiscal audit was completed for FY 98/99 by Kawahara & Co., CPA's, 910 A Honoapiilani
Highway, Lahaina, Maui, HI 96761, Telephone: 808 - 661 -4405.
E. Alcohol. Tobacco & Drug -Free Workplace Policies & Information
1) How does your organization address alcohol, tobacco, and other drug prevention
information dissemination as a part of your workplace and /or program environment?
The West Hawaii AIDS Foundation is a drug, alcohol and tobacco free workplace as provided
in our Policies and Procedures Manual. In addition, information and referral counseling is available to
all staff members and to the public through our Foundation.
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Stephen K. Yamashiro \II; Harry A. Takahashi
Mayor �'_ -. •I D.,. S. K. Schulte
•
. , toF.p> , Deputy
County of jatnaii .
• DEPARTMENT OF FINANCE
25 Aupuni Street. Room 118 • 11 ilia, Hawaii 96720 -4252
• (808) 961-9234 • Fax (808) 961 -8248
HAWAII COUNTY NONPROFIT GRANTS (FY 2000 -01) •
FINANCIAL QUESTIONNAIRE
Please include as an attachment an explanation for all "NO" answers to questions ill thru 11 below:
Yes No
(3 CS 1. Has the agency operated continuously for the past three (3) years?
Q (.5 2. Has the agency operated with a positive cash flow for the past (3) years?
(9 (S 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?
Financial Statements approved monthly.
0 0 5. Is your equity balance at least 20% of your Total Liability balance?
0 0 6. Is your Total Current Asset balance larger than your Total Current Liability balance?
0 (S 7. Are bank reconciliations and accounting performed by someone other than the check signatory?
0 (5 8. Are you fully insured for the agency's vehicle(s) and building(s)?
No vehicles owned by Foundation.
(!) 0 9. Is your Workers' Compensation at least 2% of payroll?
• (..) (5 . 10. Are you current (not delinquent) on all payroll and payroll tax payments?
(x) (0 11. Is the agency free of any pending litigation, liens or judgments?
(5 (x5 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, / certify that the agency has satisfactorily responded to each of the above questions and explained as
needed. 1 /hereby certify that this information is true and correct 10 the best of my knowledge.
Agency: West Hawaii AIDS Foundation _ Phone: 331 •8177
Wes Smith, Bookkeeper a 1/24/00
Prepared by: 4
Print Namcrl'itle Sign 1 ww
Certified by: Georgette Kennedy, Executive Director li �
• 1/24/00
Print Name orExecutive Director . ignature t . Date
• •
WEST HAWAII AIDS FOUNDATION
FINANCIAL STATEMENTS
For The Year Ended
June 30, 1998
re mo ICX . ,11C_
Ronald A. I <awahara & Co.
Certified Public Accountants
•
TABLE OF CONTENTS
INDEPENDENT AUDITOR'S REPORT 1
•
FINANCIAL STATEMENTS
Statement of Financial Position 2
Statement of Activities 3
Statement of Functional Expenses 4
Statement of Cash Flows 5
Notes to the Financial Statements 6 - 9
•
• • • •
•
[ ":11111C
RONALD A. KAWAHARA K CO.
CERTIFIED PUBLIC ACCOUNTANTS, INC.
• INDEPENDENT AUDITOR'S REPORT
The Board of Directors
West Hawaii AIDS Foundation
Kealakekua, Hawaii 96750
We have audited the accompanying statement of financial position of West Hawaii AIDS
Foundation, (a nonprofit organization) as of June 30, 1998, and the related statements of
activities, functional expenses, and cash flows for the year then ended. These financial
statements are the responsibility of the West Hawaii AIDS Foundation's management. Our.
responsibility is to express an opinion on these financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards. Those
standards require that we plan and perform the audit to obtain reasonable assurance about
Whether the financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the
financial statements. An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall financial
statement presentation. We believe that our audit provides a reasonable basis for our
opinion.
In our opinion, the financial statements referred to above present fairly, in all material
respects, the financial position of West Hawaii AIDS. Foundation as of June 30, 1998, and
the changes in its net assets and its cash flows for the year then ended in conformity with
generally accepted accounting principles.
Lahaina, Hawaii 'a 1 £ �.1 [� CfA L
December 15, 1998
•
910 -A H+; .w. • L.L.6i• • Maui • H.....6 96761 • (808) 661 -1903 • FAX (808) 661 -0633
841 A6.. 5«,.•q • %tido]... • >I..,; • H....i; 96793 • (808) 29 -1 -5531 • FAX (808) 2 -1.1 -5218
w •
WEST HAWAII AIDS FOUNDATION
STATEMENTS OF FINANCIAL POSITIONS
JUNE 30, 1998
ASSETS
Cash $ 152,209
Grants Receivable 31,781
Other Receivable 597
Prepaid Expenses 5,861
Property and Equipment, net 17,740
Security Deposit 1,300
TOTAL ASSETS $ 209,488
LIABILITIES
Accounts Payable 7,881
Accrued Vacation Pay 8,027
TOTAL LIABILITIES 15,908
NET ASSETS
Unrestricted 92,364
Temporarily Restricted 9,080
Permanently Restricted 92,136
TOTAL NET ASSETS 193,580
TOTAL LIABILITIES AND
NET ASSETS $ 209,488
The accompanying notes are an integral part of these financial statements.
2
WEST HAWAII AIDS FOUNDATION
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 1998
EMPORARILY ERMANENTLY
NRESTRICTED RESTRICTED RESTRICTED TOTAL
REVENUE AND OTHER
SUPPORT:
Federal Grants $ 0 $ 117,006 $ 0 $ 117,006
State Grants 0 227,231 0 227,231
County Grants 0 7,500 0 7,500
Hawaii United Way 4,163 0 0 4,163
Trust and Foundation 22,971 3,000 0 25,971
Donations 21,474 0 91,882 113,356
Fundraising 627 0 0 627
Interest 736 0 1,623 2,359
Miscellaneous 158 0 0 158
NET ASSETS RELEASED
FROM RESTRICTIONS:
Restrictions Satisfied by
Payment 347,026 (345,657) (1,369) 0
TOTAL REVENUE AND
OTHER SUPPORT 397,155 9,080 92,136 498,371
EXPENSES:
. Program Services 303,494 0 0 303,494
Management and General 59,316 0 0 59,316
Fundraising 5,240 0 0 5,240.
TOTAL EXPENSES 368,050 0 0 368,050
CHANGES IN NET ASSETS 29,105 9,080 92,136 130,321
NET ASSETS, BEGINNING
OF YEAR, RESTATED 63,259 0 0 63,259
NET ASSETS, END OF
YEAR $ 92,364 $ 9,080 $ 92,136 $ 193,580
s
The accompanying notes are an integral part of these financial statements.
3
• . . II
WEST HAWAII AIDS FOUNDATION
STATEMENT OF FUNCTIONAL EXPENSES
FOR THE YEAR ENDED JUNE 30, 1998
SUPPORTING SERVICES
MANAGEMENT
PROGRAM AND FUND -
SERVICES GENERAL RAISING TOTAL
Salaries and Wages $ 153,367 $ 32,533 $ 0 $ 185,900
Payroll Taxes 20,826 4,418 0 25,244
Employee Benefits 13,096 2,778 0 15,874
Total Salaries and
Related Expenses 187,289 39,729 0 227,018
Bank Fees 839 176 0 1015
Client Assistance 64,057 0 0 64,057
Depreciation 0 7,263 0 7,263
Dues and Subscriptions 1,416 300 0 1,716
Insurance 3,174 673 0 '3,847
Interest and Fees 0 276 0 276
Miscellaneous 460 97 0 557
•
Postage 1,528 324 0 1,852.
Printing and Publication 2,069 438 0 2,507
Professional Fees 5,936 1,259 0 7,195
Program Activities 4,648 0 5,214 9,862
Rent - Building 14,666 3,111 0 17,777
Repairs and Maintenance 1,388 295 0 1,683
Supplies 1,550 2,305 0 3,855
Taxes - Other 0 0 26 26
Telephone 3,339 708 0 4,047
Training 1,501 318 0 1,819
Travel 7,204 1,528 0 8,732
Utilities 2,430 516 0 2,946
TOTAL OTHER
EXPENSES 116,205 19,587 5,240 141,032
$ 303,494 $ 59,316 $ 5,240 $ 368,050
The accompanying notes are an integral part of these financial statements.
4
WEST HAWAII AIDS FOUNDATION
STATEMENT OF CASH FLOWS
■ FOR THE YEAR ENDED JUNE 30, 1998
CASH FLOWS FROM OPERATING
ACTIVITIES
Increase in Net Assets $ 130,321
Adjustments to Reconcile Increase in Net
• Assets to Net Cash Provided by Operating
Activities:
Depreciation 7,263
(Increase) Decrease in Operating Assets
Grant Receivable 7,562
Accounts Receivable (597)
Prepaid Expenses (5,602)
(Decrease) Increase in Operating Liabilities
Accounts Payable (800)
Accrued Expenses 2,964
Total Adjustments 10,790
NET CASH PROVIDED BY
OPERATING ACTIVITIES 141,111
CASH FLOWS FROM INVESTING
ACTIVITIES
Payments for Property and Equipment (6,153)
NET CASH USED BY INVESTING
ACTIVITIES (6,153)
NET INCREASE IN CASH 134,958
CASH, BEGINNING OF YEAR 17,251
CASH, END OF YEAR $ 152,209
SUPPLEMENTARY DISCLOSURES
Taxes Paid $ 0
Interest Paid 276
$ 276
s
The accompanying notes are an integral part of these financial statements.
5
WEST HAWAII AIDS FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1998
NOTE 1 - NATURE OF ACTIVITIES
West Hawaii AIDS Foundation (the "Organization ") was incorporated under the laws
of the State of Hawaii as a nonprofit corporation on April 22, 1993. The purpose of the
Organization is to provide education, counseling and financial assistance to persons
of the County of Hawaii who have contracted the Human Immunodeficiency Virus
(HIV) or who have shown symptoms of Acquired Immunodeficiency Deficiency
Syndrome (AIDS). The Organization also promotes education and public awareness
of HIV. A significant portion of the Organization support is received from Federal,
State, County, and private grants.
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(a) Financial Statement Presentation
Financial statement presentation follows the recommendations of the Financial
Accounting Standards Board in its Statement of Financial Accounting Standards
(SFAS) No. 117, Financial Statements of Not - for - Profit Organizations. Under
SFAS No. 117, the Organization is required to report information regarding its
financial position and activities according to three classes of net assets:
unrestricted net assets, temporarily restricted net assets, and permanently
restricted net assets.
(b) Revenues and Other Support
Grants and other contributions of cash and other assets are reported as
temporarily restricted support if they are received with donor stipulations that limit
the use of the donated assets. When the donor restrictions expires, that is, when
a stipulated time restriction ends or the purpose restriction is accomplished,
temporarily restricted net assets are reclassified to unrestricted net assets and
reported in the statement of activities as net assets released from restrictions.
(c) Cash and Cash Equivalents
For the purpose of the Statement of Cash Flows, the Organization considers all
highly liquid investments with an initial maturity of three months or less to be cash
equivalents. f
(d) Income Tax
The Organization is exempt from federal income tax under Section 501(c)(3) of
the Internal Revenue Code and similar State provisions.
6
iNt
10
West Hawaii AIDS Foundation
Notes to Financial Statements
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT.)
(e) Donated Services
No amounts have been reflected in the financial statements for donated services.
The Organization pays for most services requiring specific expertise. However,
many individuals volunteer their time and perform a variety of tasks that assist the
Organization with specific assistance programs, solicitations, and various
committee assignments.
(f) Functional Expenses
The cost of providing various programs and other activities have been
summarized on a functional basis in the Statement of Activities and in the
Statement of Functional Expenses. Accordingly, functional expenses have been
allocated between Program Services and the Supporting Services it benefits.
(g) Estimates
The preparation of financial statements in conformity with generally accepted
' accounting principles require management to make estimates and assumptions
that affect certain reported amounts and disclosures. Accordingly, actual results
could differ from those estimates.
NOTE 3 - PROPERTY AND EQUIPMENT
Property and Equipment are carried at cost or, if donated, at the approximate fair value
at the date of donation. Depreciation is computed using the straight -line method over
5 to 10 years.
The following is a summary of property and equipment:
Office Equipment $ 29,482
Furniture and Fixtures 4,699
34,181
Less Accumulated Depreciation (16,441)
Net Property and Equipment $ 17 740
Depreciation expense was $ 7,263 for the year ended June 30, 1998.
7
r M
West Hawaii AIDS Fourid`atidh
Notes to the Financial Statements
NOTE 4 - LEASE
The Organization leases office space under a non - cancelable operating lease expiring
in December 1998. The lease provides for a renewal option. At June 30, 1998, future
minimum lease payments under this lease are as follows:
Year Ending June 30
1999 $ 7,800
At the date of this report, Subsequently, the Organization has not renewed the lease
and has elected to pay rent on a month -to -month basis.
NOTE 5 - LINE OF CREDIT
The Organization has secured, a $30,000 short-term line of credit with a bank expiring'
in May 1999, which is collateralized by a security interest on the Organization's cash,
grants receivable and government contracts. The line of credit provides for interest
at 2% above the bank's base rate. No borrowings were outstanding under the line as
of June 30, 1998.
,NOTE 6 - RESTRICTIONS ON NET ASSETS
Temporarily restricted net assets are available for the following purposes or periods:
Grant proceeds not expended $ 9,080
Total Unrestricted Net Assets $ 9.080
Permanently restricted net assets are restricted to:
Permanent endowment, with the use
of income for client services $ 92,136
Total Restricted Net Assets $ 92.136
NOTE 7- CONCENTRATION OF CREDIT RISK
The Organization maintains its cash balances in one financial institution located in
Kailua -Kona, Hawaii. The balances are insured by the Federal Deposit Insurance
Corporation up to $100,000. At June 30, 1998, the Organization's uninsured cash
balances total $51,980.
8
4
West Hawaii AIDS Foundation
Notes to the Financial Statements
NOTE 8 - PRIOR PERIOD ADJUSTMENT
Net assets as of July 1, 1997, have been restated to correct an error of an inter-
company loan in the amount of $ 5,603, which was reflected as income, and an error
of understating prepaid insurance in the amount of $ 2,772. Had the errors not been
made net assets would have been decreased by $ 8,375.
NOTE 9 - CONTINGENCIES
The Organization receives a significant portion of its revenue from government grants
and contracts, all of which are subject to audit by the applicable governing bodies. The
determination of amounts received under these programs generally are based on
allowable cost reported to and audited by the applicable agencies. Until such audits
have been completed there exists a contingency to refund any amount received in
excess of allowable cost.
•
9
• WEST HAWAII AIDS FOUNDATION
FINANCIAL STATEMENTS
For The Year Ended
June 30, 1999
(With Comparative Totals
for June 30, 1998)
•
•
Ronald A. Kawahara & Co.
Certified Public Accountants
■
TABLE OF CONTENTS
INDEPENDENT AUDITOR'S REPORT 1
• FINANCIAL STATEMENTS
Statement of Financial Position 2
Statement of Activities 3
Statement of Functional Expenses 4
Statement of Cash Flows 5
Notes to the Financial Statements 6 - 9
� C
RONALD A. KAWA9 - IARA. & CO.
CERTIFIED PUBLIC ACCOUNTANTS, INC.
• INDEPENDENT AUDITOR'S REPORT
The Board of Directors
West Hawaii AIDS Foundation
Kealakekua, Hawaii 96750
We have audited the accompanying statement of financial position of West Hawaii AIDS
Foundation, (a nonprofit organization) as of June 30, 1999, and the related statements of
activities, functional expenses, and cash flows for the year then ended. These financial
statements are the responsibility of the West Hawaii AIDS Foundation's management. Our
responsibility is to express an opinion on these financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards. Those
standards require that we plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the
financial statements. An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall financial
statement presentation. We believe that our audit provides a reasonable basis for our
opinion.
In our opinion, the financial statements referred to above present fairly, in all material
respects, the financial position of West Hawaii AIDS Foundation as of June 30, 1999, and
the changes in its net assets and its cash flows for the year then ended in conformity with
• generally accepted accounting principles.
trY141 < — d PA
Lahaina, Hawaii
October 26, 1999
•
910 -A Uo,,na dilnui 11i • L•L•iu• • Maui • HAWAII 96761 • (808) 661 -4405 • FAX. (808) 661_0633
841 Alu, Street • N.Au1,u • D1.ui • Hawaii 96793 • (808) 244 -5531 • FAX (898) 244-5218
.Pi
•
WEST HAWAII AIDS FOUNDATION
STATEMENT OF FINANCIAL POSITION
JUNE 30, 1999
(With Comparative totals for June 30, 1998)
1999 1998
ASSETS
Cash $ 73,806 $ 60,073
Grants Receivable 33,545 31,781
Other Receivable - 597
• Prepaid Expenses 4,810 5,861
Property and Equipment, net 12,333 17,740
Restricted Cash 133,447 92,136
Security Deposit - 1,300
TOTAL ASSETS $ 257,941 $ 209,488
LIABILITIES
Accounts Payable $ 6,134 $ 7,881
Accrued Vacation Pay 9,599 8,027
TOTAL LIABILITIES 15,733 15,908
NET ASSETS
Unrestricted 108,761 92,364
•
Temporarily Restricted - 9,080
Permanently Restricted 133,447 92,136
TOTAL NET ASSETS 242,208 193,580
TOTAL LIABILITIES AND
NET ASSETS $ 257,941 $ 209 4, 88
•
The accompanying notes are an integral part of these financial statements.
2
• ' a
WE HAWAII AIDS FOUNDATION
STATEMENT OF A ,
FOR THE YEAR ENDED JUNE 30, 1999
(With Comparative Totals as of June 30, 1998)
TEMPORARILY PERMANENTLY 1998
UNRESTRICTED RESTRICTED RESTRICTED TOTAL TOTAL
REVENUE AND OTHER
SUPPORT:
Federal Grants $ - $ 114,061 $ - $ 114,061 $ 117,006
State Grants - 227,231 - 227,231 227,231
County Grants 8,000 - 8,000 7,500
Hawaii United Way - 4,500 - 4,500 4,163
Trust and Foundation 500 - - 500 25,971
Donations 20,540 - 41,311 61,851 113,356
Fundraising 11,562 - - 11,562 6
Interest 1,554 - 4,113 5,667 2,359
Miscellaneous 188 - - 188 158
NET ASSETS RELEASED
FROM RESTRICTIONS:
Restrictions Satisfied by
Payment 366,985 (362,872) (4,113) - -
TOTAL REVENUE AND
OTHER SUPPORT 401,329 (9,080) 41,311 433,560 498,371
EXPENSES:
Program Services 313,986 - - 313,986 303,494
, Management and General 64,728 - - 64,728 59,316
Fundraising 6,218 - - 6,218 5,240
TOTAL EXPENSES 384,932 - - 384,932 368,050
CHANGES IN NET ASSETS 16,397 (9,080) 41,311 48,628 130,321
NET ASSETS, BEGINNING
OF YEAR 92;364 9,050 92,136 193,580 63,259
NET ASSETS, END OF
YEAR $ 108,761 $ - $ 133,447 $ 242,208 $ 193,580
The accompanying notes are an integral part of these financial statements.
3
• 0
WEST HAWAII AIDS FOUNDATION
STATEMENT OF FUNCTIONAL EXPENSES
FOR THE YEAR ENDED JUNE 30, 1999
(With Comparative Totals as of June 30, 1998)
SUPPORTING SERVICES
MP.NAGEMENT
PROGRAM AND FUND- 1998
SERVICES GENERAL RAISING TOTAL - TOTAL
Salaries and Wages $ 157,367 $ 39,342 $ - $ 196,709 $ 185,900
Payroll Taxes 14,654 3,664 - 18,318 17,432 ,
Employee Benefits 13,408 3,352 - 16,760 15,874
Total Salaries and
Related Expenses 185,429 46,358 - 231,787 219,206
Bank Fees 1,695 423 - 2,118 1015
Client Assistance 62,082 - - 62,082 64,057
Depreciation - 5,407 - 5,407 7,263
Dues and Subscriptions 567 142 - 709 1,716
Insurance 3,127 782 - 3,909 3,847
Interest and Fees - 3 - 3 • 276
Miscellaneous 589 147 - 736 557
' Postage 1,815 454 - 2,269 1,852
Printing and Publication 1,958 490 - 2,448 2,507
Professional Fees 4,761 1,190 - 5,951 7,195
Program Activities 13,673 - 6,214 19,887 17,674
Rent - Building 15,824 3,956 - 19,780 17,777
Repairs and Maintenance 4,717 1,179 - 5,896 1,683
Supplies 4,674 928 - 5,602 3,855
Taxes - Other - - 4 4 26
Telephone 4,242 1,060 5,302 4,047
Training 1,870 468 - 2,338 1,819
Travel 4,336 1,084 - 5,420 8,732
Utilities 2,627 657 - 3,284 2,946
TOTAL OTHER
EXPENSES 128,557 18,370 6,218 153,145 148,844
$ 313986 $ 64,728 $_ 6,218 $ 384932 $ 368,050
■
The accompanying notes are an integral part of these financial statements.
•
4
• '
WEST HAWAII. AIDS FOUNDATION
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED JUNE 30, 1998
(With Comparative Totals as of June 30, 1999) •
•
CASH FLOWS FROM OPERATING 1999 1998
ACTIVITIES
Increase in Net Assets $ 48,628 $ 130,321
Adjustments to Reconcile Increase in Net
Assets to Net Cash Provided by Operating
Activities:
Depreciation 5,407 7,263
(Increase) Decrease in Operating Assets
Grant Receivable (1,764) 7,562
Accounts Receivable 597 (597) •
Prepaid Expenses 1,051 (5,602)
Security Deposit 1,300
(Decrease) Increase in Operating Liabilities
Accounts Payable (1,747) (800)
Accrued Expenses 1,572 2,964 '
Total Adjustments 6,416 10,790
NET CASH PROVIDED BY
OPERATING ACTIVITIES 55,044 141,111
CASH FLOWS FROM INVESTING
ACTIVITIES
Moines Transferred to Restricted Cash (41,311) (92,136)
Payments for Property and Equipment - (6,153)
NET CASH USED BY INVESTING
ACTIVITIES (41,311) (98,289)
NET INCREASE IN CASH 13,733 42,822
CASH, BEGINNING OF YEAR 60,073 17,251 ■
CASH, END OF YEAR $ 73,806 $ — 60073
SUPPLEMENTARY DISCLOSURES
Taxes Paid $ - $ -
Interest Paid - 276
$ $ 276
The accompanying notes are an integral part of these financial statements.
5
•
WEST HAWAII AIDS FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 1999
NOTE 1 - NATURE OF ACTIVITIES
West Hawaii AIDS Foundation (the "Organization ") was incorporated under the laws
• of the State of Hawaii as a nonprofit corporation on April 22, 1993. The purpose of the
Organization is to provide education, counseling and financial assistance to persons
of the County of Hawaii who have contracted the Human Immunodeficiency Virus
(HIV) or who have shown symptoms of Acquired Immunodeficiency Deficiency
Syndrome (AIDS). The Organization also promotes education and public awareness
of HIV. A significant portion of the Organization support is received from Federal,
State, County, and private grants.
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(a) Basis of Accounting
The Organization uses the accrual method of accounting.
(b) Financial Statement Presentation
Financial statement presentation follows the recommendations of the Financial
Accounting Standards Board in its Statement of Financial Accounting Standards
(SFAS) No. 117, Financial Statements of Not - for - Profit Organizations. Under
SFAS No. 117, the Organization is required to report information regarding its
financial position and activities according to three classes of net assets:
unrestricted net assets, temporarily restricted net assets, and permanently
restricted net assets.
(c) Revenues and Other Support
Grants and other contributions of cash and other assets are reported as
temporarily restricted support if they are received with donor stipulations that limit
the use of the donated assets. When the donor restrictions expires, that is, when
a stipulated time restriction ends or the purpose restriction is accomplished,
temporarily restricted net assets are reclassified to unrestricted net assets and
reported in the statement of activities as net assets released from restrictions.
6
•
West Hawaii AIDS Foundation
Notes to Financial Statements
June 30, 1999
• Page Two
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT.)
(d) Cash and Cash Equivalents
For the purpose of the Statement of Cash Flows, the Organization considers all
highly liquid investments with an initial maturity of three months or less to be cash
equivalents.
(e) Income Tax
The Organization is exempt from federal income tax under Section 501(c)(3) of
the Internal Revenue Code and similar State provisions.
(f) Donated Services
No amounts have been reflected in the financial statements for donated services.
The Organization pays for most services requiring specific expertise. However, .
many individuals volunteer their time and perform a variety of tasks that assist the
Organization with specific assistance programs, solicitations, and various
committee assignments.
(g) Functional Expenses
The cost of providing various programs and other activities have been
summarized on a functional basis in the Statement of Activities and in the
Statement of Functional Expenses. Accordingly, functional expenses have been
allocated between Program Services and the Supporting Services it benefits.
(h) Estimates
The preparation of financial statements in conformity with generally accepted
accounting principles require management to make estimates and assumptions •
that affect certain reported amounts and disclosures. Accordingly, actual results
could differ from those estimates.
(i) Reclassifications
Certain accounts in the prior -year financial statements have been reclassified for
comparative purposes to conform with the presentation in the current -year '
financial statements.
7
West Hawaii AIDS Foundation
Notes to Financial Statements
June 30, 1999
Page Three
NOTE 3 - PROPERTY AND EQUIPMENT
Property and Equipment are carried at cost or, if donated, at the approximate fair value
at the date of donation. Depreciation• is computed using the straight -line method over
5 to 10 years. The following is a summary of property and equipment:
• Office Equipment $ 29,482
Furniture and Fixtures 4,699
34,181
Less Accumulated Depreciation (21,848)
Net Property and Equipment $ 1 2.333
Depreciation expense was $ 5,407 for the year ended June 30, 1999.
NOTE 4 - LEASE
The Organization leases office space under a non - cancelable operating lease expiring
in February 2004. At June 30, 1999, minimum future rental payments under this
lease are as follows:
Year Ending June 30
2000 $ 21,518
2001 21,518
2002 21,518 •
2003 21,518
2004 14.345
Total minimum future rental payments $ 100.417
NOTE 5 - LINE OF CREDIT
The Organization has secured, a $30,000 short-term line of credit with a bank expiring
in May 2000, which is collateralized by a security interest on the Organization's cash,
grants receivable and government contracts. The line of credit provides for interest
at 2% above the bank's base rate. No borrowing was outstanding under this line of
credit as of June 30, 1999.
•
8
• West Hawaii AIDS Foundation
Notes to the Financial Statements
June 30, 1999
Page Four
NOTE 6 - RESTRICTIONS ON NET ASSETS
Permanently restricted net assets are restricted to:
Permanent endowment, with the use
of income for client services $ 133,447
Total Restricted Net Assets $ 133,447
NOTE 7- CONCENTRATION OF CREDIT RISK
The Organization maintains its cash balances in one financial institution located in
Kailua -Kona, Hawaii. The balances are insured by the Federal Deposit Insurance
Corporation up to $100,000. At June 30, 1999, the Organization's uninsured cash,
balances total $ 107,028.
NOTE 8 - COMPARATIVE TOTALS
The financial statements include certain prior -year comparative total amounts. Such
total amounts do not include sufficient detail to constitute a presentation in conformity
with generally accepted accounting principles. Accordingly, such amounts should be
read in conjunction with the Organization's financial statements for the year ended
June 30, 1998, from which the comparative total amounts were derived.
NOTE 9 - CONTINGENCIES
The Organization receives a significant portion of its revenue from government grants
and contracts, all of which are subject to audit by the applicable governing bodies. The
determination of amounts received under these programs generally are based on
allowable cost reported to and audited by the applicable agencies. Until such audits
have been completed there exists a contingency to refund any amount received in
excess of allowable cost.
9
• a <
7
1h. OMIT NO1%45.0047 r
•
990 Ret Organization Exempt F ;Income Ta 1 998
Form U s ection 501(c) of the Internal Revenue Code (except n g benefit trust or
private foundation) or s 4947(a)(1) nonexempt charitable trust This Form Is Open
' Department or the Treasury , A , k, r .
Intemal Revenue Service Note: The organization may have to u se a copy of this return to satisfy state reporting requirements. to Public Inspection
A For the 1998 calendar year, OR tax year period beginning- „ ;, . a 7/ „31:, ...,1998: and ending 6/30 ,19
B Check is C Name of organization 1.. , D Employer identification number
Change Please
�{� of useIRS
address label or print or WEST HAWAII AIDS FOUNDATION 99- 0305807
• i 1rewm see Number and street (or P.O. box if mail is not delivered to street address) Roomfsuite E Telephone number
b Specific 75-240 NANI KAILUA DR. 5 (808)331 -8177
l Amended rnstruc-
rewr lion City or town, state or country, and ZIP +4 F Check > 1 it exemption
{� �1e°a1So KAILUA —KONA, HI 96740 application is pending
repotting)
G Type of organization —► [Xi Exempt under 501(c) ( ).4 (insert number) OR ■1 i section 4947(a)(1) nonexempt charitable trust
Note: Section 501(c)(3) exempt organizations and 4947(a)(1) nonexempt charitable trusts MUST attach a completed Schedule A (Form 990).
H(a) Is this a group return filed for affiliates? 1 1 Yes 1 X I No I 11 either box in H is checked 'Yes; enter four -digit group
(h) II'Yes; enter the number of affiliates for which this exemption number (GEN)
return is filed: 0- r J Accounting method: 1 1 Cash Fri Accrual
(c) Is this a separate return filed by an organization covered by a group ruling? 1 (( 1 Yes I Xl No 1 1 Other (specify)
K Check here 0 1 1 if the organization's gross receipts are normally not more Than $25,000. The organization need not file a return with the IRS; but
• if it received a Form 990 Package in the mail, it should file a return without financial data. Some stales require a complete return.
Note: Form 990 -EZ may be used by organizations with gross receipts less than $100,000 and total assets less than $250,000 at end of year.
Part 11 Revenue, Expenses, and Changes in Net Assets or Fund Balances
1 Contributions, gifts, grants, and similar amounts received:
a Direct public support la 62, 351
b Indirect Public support lb 4,500.]::(c;.,::.
c Government contributions (grants) 1c 349,292
d Total (add lines la through lc) (attach schedule of contributors) Stmt 1 ,
(cash $
416 , 14 3 . noncash $ ) 1d 416,143.
416 , 14 3 .
2 Program service revenue including government fees and contracts (from Part VII, line 93) 2
3 Membership dues and assessments - 3 •
4 Interest on savings and temporary cash investments 4 5,667.
5 Dividends and interest from securities S
6 a Gross rents 6a
b Less: rental expenses 6h ......... .- .....-
a, c Net rental income or (loss) (subtract line Gb from line 6a)
'c 7 Other investment income (describe • ) 7
0 8 a Gross amount from sale of assets other (A) Securities (B) Other
cr than inventory 8 a
b Less: cost or other basis and sales expenses Bb
c Gain or (loss) (attach schedule) Be .
d Net gain or (loss) (combine line 8c, columns (A) and (B)) Bd
9 Special events and activities (attach schedule):
a Gross revenue (not including $ 0 • of contributions '
reported on line la) ga 11,562.10C:
b Less:direct expenses other than fundraising expenses 9h 6 , 2 1 8
c Net income or (loss) from special events (subtract line 9b from line 9a) See Statement 2 gc 5,344.
10 a Gross sales of inventory, less returns and allowances 10a
b Less: cost of goods sold 10b 1 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) 11 188.
12 Total revenue (add lines 1d 2 3 4 5 fie 7 8d 9c 10c, and 11) 12 427, 342.
13 Program services (from line 44, column (B)) 13 . 313,986.
H 14 Management and general (from line 44, column (C)) 14 64,728.
r
n 15 Fundraising (from line 44, column (0)) 1 5
w 16 Payments to affiliates (attach schedule) 16
17 Total expenses (add lines 16 and 44 column (A)) 17 378,714.
18 Excess or (deficit) for the year (subtract line 17 from line 12) 18 48,628.
w 193, 580
7,7; 19 Net assets or fund balances at beginning of year (from line 73, column (A)) 19
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 tines 18. 19, and 20) 21 242,208.
LHA For Paperwork Reduction Act Notice, see page 1 of the separate Instructions. Form 990 (1998)
823001 1
12 -11 -98
Form 990 (1990) WES WAIL AIDS POUNDATION: _' II 99- 0305807` Pall!! 2
ran ` Statement of oiganizalions must complete column (A). Columns nd (0) are required for section 501(c)(3) and
P
' Functional Expenses 4) organizations and section 4947(a)(1) nonexempt ch a trusts but optional for others.
Do not include amounts reported on line (8) Program (C) Management (D) Fundraising
6b, 8b, 9b, fob, or 16 of Part I. services and general
22 Grants and allocations (attach schedule)
cash $ noncash $ 22 „_ _..
23 Specific assistance to individuals (attach schedule) 23 _
24 Benefits paid to or for members (attach schedule) 24 ...
25 Compensation of officers, directors, etc. 25 0 . 0 0 . 0
26 Other salaries and wages 26 196,709. 157,367. 39,342.
27 Pension plan contributions 27
28 Other employee benefits 28 16,760. 13,408. 3,352.
29 Payroll taxes 29 18,318. 14,654. 3,664.
30 Professional fundraising fees 30
31 Accounting fees 31
32 Legal fees 32
33 Supplies 33 5,602. 4,674. 928.
34 Telephone 34 5,302. 4,242. 1,060.
35 Postage and shipping 35 2,269. 1, 815. 454.
36 Occupancy 36 19,780. 15,824. 3,956.
37 Equipment rental and maintenance 37
38 Printing and publications 38 2,448. 1,958. 490.
39 Travel 39 5,420. 4,336. 1,084.
40 Conferences, conventions, and meetings 40 2,338. 1,870. 468.
41 Interest 41 3. 3.
42 Depreciation, depletion, etc. (attach schedule) 42 5,407. 5 , 4 0 7 .
43 Other expenses (itemize):
a 43a
b 43h
c 43c
d 43d
e See Statement 3 43e 98,358. — 93,838. 4,520.
44 Total Nncl anal expenses (add lines 22 through 43) .
Organizations completing columns (B) -(D), can these
totats to lines 13 -15 44 378,714. 313,986. 64,728. 0
Reporting of Joint Costs. - Did you report in column (B) (Program services) any joint costs from a combined educational campaign and
fundraising solicitation? ■ 1 1 Yes 1 X 1 No
If 'Yes, enter (I) the aggregate amount of these joint costs $ _ ; (ii) the amount allocated to Program services $ , •
(iii) the amount allocated to Management and general $ : and (iv) the amount allocated to Fundraising $ .
t Part III`;I Statement of Program Service Accomplishments
What is the organization's primary exempt purpose? Is See Statement 4
Program Service
xpenses
An organizations must describe their exempt purpose achievements in a clear and concise manner. Slate the number or clients served, publications Issued, etc. Discuss (Required for 501(C)(3) and
achievements that are not measurable. (Section 501(c)(3) and (4) organizations and 4947(a)(1) nonexempt charitable trusts must also enter the amount of grants and (4) ergs., and 4947(x)(1)
allocations to others.) trusts; but optional for others,)
a COMPREHENSIVE COMMUNITY BASED ON HUMAN IMMUNODEFICIENCY
VIRUS (HIV) SPECIFIC SERVICES, PERSONAL CAR AIDES /IN HOUSE
SUPPORT PROVIDERS IN THE CARE OF HIV INFECTED INDIVIDUALS.
(Grants and allocations $ ) 208,295.
b TO EDUCATE AND PROMOTE PUBLIC AWARENESS
(Grants and allocations $ ) 56,669.
c TO PROVIDE SERVICES FOR HIV POSITIVE PEOPLE
(Grants and allocations $ ) 49,022.
d •
(Grants and allocations $ )
e Other program services (attach schedule) (Grants and allocations $ )
f Total of Program Service Expenses (should equal line 44, column (B), Program services) Is 313,986.
023011 2
12 -11 -90
4r r
Form 990 (1998) WES IWAII AIDS FOUNDATION 0 99- 0305807. Page3
t Part Iv Balance Sheets
Note: Where required, attached schedules and amounts within the description column should be (A) (
for end -ol -year amounts only. Beginning of year End of year
45 Cash - non-interest-bearing 37,046. 45 73,806.
' 46 Savings and temporary cash investments 115,163. 45 133,447.
47 a Accounts receivable _ 47a
h Less: allowance for doubtful accounts 476 597. 47c
48 a Pledges receivable 48a . .
..
.
,..:•.:...
b Less: allowance for doubtful accounts 48b 48c
49 Grants receivable 31,781 qg 33,545.
50 Receivables from officers, directors, trustees, and key employees (attach
schedule) 50
I; 51 a Other notes and loans receivable 151a ..
a . Less: allowance for doubtful accounts 51h i - 51c
52 Inventories for sale or use 52
53 Prepaid expenses and deferred charges 5,861. 53 4,810.
54 Investments - securities (attach schedule) 54
55 a Investments - land, buildings, and .........,....i.....4.....:......9.,..........:.........::
.
equipment basis 55a
b Less: accumulated depreciation (attach
schedule) 556 55c
56 Investments - other 56
57 a Land, buildings, and equipment basis 157a I 34,181.
b Less: accumulated depreciation 57b 21,848. 17,740. 67c 12,333.
58 Other assets (describe lo. SECURITY DEPOSIT ) 1,300. 58 0.
59 Total assets (add lines 45 through 58) (must equal line 74) 209,488. 59 257,941.
60 Accounts payable and accrued expenses 15,908. 60 15,733.
61 Grants payable 61
d 62 Deferred revenue 62
_ 63 Loans from officers, directors, trustees, and key employees 63
J 64 a Tax - exempt bond liabilities 64a
b Mortgages and other notes payable 64h
65 Other liabilities (describe ■ ) 65 ,
66 Total liabilities (add lines 60 through 65) 15 66 15,733.
Organizations that follow SFAS 117, check here pi" 1 and complete lines 67 through
69 and lines 73 and 74
" d 67 Unrestricted 69,337.._ 67 108,761.
m ▪ 68 Temporarily restricted 32 , 10 7 . 58 0
co 69 Permanently restricted 92,136. 69 133,447.
c Organizations that do not follow SFAS 117, check here ► 1 1 and complete lines
0
u 70 through 74 -
,°, 70 Capital stock, trust principal, or current funds 70
N 71 Paid-in or capital surplus, or land, building, and equipment fund 71
a" 72 Retained earnings, endowment, accumulated Z income, or other funds 7
d 73 Total net assets or fund balances (add lines income,
69 OR lines 70 through 72; column (A) must equal line 19 and column (8) must equal line 21) 193,580. 73 242,208.
74 Total liabilities and net assets / fund balances (add lines 66 and 73) 209,488. 74 257,911.
Form 990 is available for public inspection and, for some people, serves as the primary or sole source of information about a particular organization. How the public
perceives an organization in such cases may be determined by the information presented on its return. Therefore, please make sure the return is complete and accurate
and fully describes, in Part III, the organization's programs and accomplishments.
823021 3
12-11-98
' :T , 1.. ., ..
Y' r
Form990(1998 WES WAII AIDS FOUNDATION 99- 0305807 Page
•Part IV1-A' Reconciliation of enue per Audited' . Part IV -B R ciliation of Expenses per Audited
Financial Statements with Revenue per, y, • Financial Statements With Expenses per
Return • Return •
a Total revenue, gains, and other support — a Total expenses and losses per — -)
per audited financial statements ► a 427 ; 3 4 2: audited financial statements ■ a 378,714 .
h. 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, ii
and use of facilities ... $ Form 990 Y
(3) Recoveries of prior (3) Losses reported on
year grants $ , line 20, Form 990 ...$
(4) Other (specify): (4) Other (specify):
$ $
Add amounts on lines (1) through (4) ■ b Add amounts on lines (1) through (4) ■ b
c Line a minus line b • c 427,342 . c Linea minus line b ■ c 378, 714.
d Amounts included on line 12, Form d Amounts included on line 17, Form
990 but not on line a: 990 but not on line a:
)
(1) Investment expenses (1 Investment expenses
not included on =' not included on
line 6b, Form 990 .,. S line 6b, Form 990 ... S
(2) Other (specify): ! (2) Other (specity):
$ $
Add amounts on lines (1) and (2) ■ d _ Add amounts on lines (1) and (2) ■ it
e Total revenue per line 12, Form 990 a Total expenses per line 17, Form 990
(line c plus line d) . e 427,342. (line c plus lined) ► e 378,714.
part V• List of Officers, Directors, Trustees, and Key Employees (List each one even if not compensated.)
(B) Title and average hours (C) Compensation (DLc 1p (E) Expense
per d
11 not paid, enter a ploy account and
(A) Name and address P ( P ) p lans 6 n ation
position -0-) compensation other allowances
- AMA P. JOAQUIN PRESIDENT
P.O. BOX 4906
KAILUA —KONA, HI 96745 -4906 1 0. 0. 0.
DON SASAKI VICE PRESIDENT
P.O. BOX 16
KEALAKEKUA, HI 96750 1 0. 0. i 0.
PHILIP HEMA SECRETARY .
87 -3192 ROAD D
CAPTIAN COOK, HI 96704 1 0. 0. 0.
SUSANNE ST. JOHN TREASURER
76 -6305 HOKU PLACE
KAILUA —KONA, HI 96745 1 0. 0. 0.
ANNETTE CRISANTI DIRECTOR
P.O. BOX 664
KEALAKEKUA, HI 96750 1 0. 0. 0.
LISA FOWLER DIRECTOR
P.O. BOX 6113
KAMUELA, HI 96743 1 0. 0. '0.
c
75 Did any officer, director, trustee, or key employee receive aggregate compensation of more than $100,000 from your organization and all related
organizations. of which more than $10,000 was provided by the related organizations? If 'Yes,' attach schedule. ■ H] Yes [ X ] No
Form 990 (7998) WES�WAII AIDS IOUNDATION 99- 0305807 Pages
P art V1:1 Other Information Yes No
76 Did the organization engage in any activity not previously reported to the'IRS? II' Yes; attach a detailed description of each activity 76 X
77 Were any changes made in the organizing or governing documents but not reported to the IRS? 77 X
If 'Yes; attach a conformed copy of the changes.
70 a Did the organization have unrelated business gross income of $1000 or more duiingthB Year covered by this return? 78a � X
b If Yes; has it filed a tax return on Form 990 -T for this year? N/A 78h
79 Was there a liquidation, dissolution, termination, or substantial contraction during the year? 79 X
it '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
h If 'Yes,' enter the name of the organization
and check whether it is [ I exempt OR [ 1 nonexempt
81 a Enter the amount of political expenditures, direct or indirect, as described in the
instructions for fine 81 I 81 a 1 0
b Did the organization file Form 1120•POL for this year? 81D 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 II. (See instructions for reporting in Part III) 1 82 b 1 N/A .
83 a Did the organization comply with the public inspection requirements for returns and exemption applications? 83a X
b Did the organization comply with the disclosure requirements relating to quid pro quo contributions? N/A 83h
84 a Did the organization solicit any contributions or gifts that were not tax deductible? 84 a X
b If 'Yes; did the organization include with every solicitation an express statement that such contributions or gifts were not ........ ........
tax deductible? . N/A 84b
85 501(c)(4), (5), or (6) organizations. - a Were substantially all dues nondeductible by members? N/A 85a
b Did the organization make only in -house lobbying expenditures of $2,000 or less? N/A 85h
II Yes' was answered to either 85a or 85b, do not complete 85c. through 85h below unless the organization received a waiver for proxy tax
owed for the prior year.
c Dues, assessments, and similar amounts from members 85c N/A
d Section 162(e) lobbying and political expenditures 85d N/A
e Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices 05e N/A
1 Taxable amount of lobbying and political expenditures (line 85d less 85e) 851 N/A ,. .._.....
g Does the organization elect to pay the section 6033(e) tax on the amount in 85f? N/A 85q
h If section 6033(e)(1)(A) dues notice were sent, does the organization agree to add the amount in 85f to its reasonable estimate of dues
allocable to nondeductible lobbying and political expenditures for the following tax year? N/A 8511
86 501(c)(7) organizations. - Enter:
a Initiation fees and capital contributions included on line 12 86a N/A
D Gross receipts, included on line 12, for public use of club facilities 861) N/A
87 501(c)(12) organizations.- Enter: a Gross income from members or shareholders 87a 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? L......... .. X ,.:
II' Yes; complete Part IX 88
89 a 501(c)(3) organizations. - Enter: Amount of tax imposed during the year under:
section 4911 0 - ; section 49120- 0 - ; section 4955 > 0
b 501(c)(3) and 501(c)(4) organizations. - Did the organization engage in any section 4958 excess benefit
transaction during the year? If' Yes; attach a statement explaining each transaction 891a X
c Enter: Amount of tax imposed on the organization managers or disqualified persons during the year under
sections 4912, 4955, and 4958 • 0 -
d Enter: Amount of tax in 89c, above, reimbursed by the organization ' 0 .
90 a List the states with which a copy of this return is filed > NONE
h Number of employees employed in the pay period that includes March 12, 1998 90b :. 7
91 The books are in care of > WEST HAWAII AIDS FOUNDATION Telephone no.> 808- 331 -8177•
Located at 1 P.O . BOX 846, KEALAKEKUA, HAWAII ZIP +4 0- 96750
92 Section 4947(a)(1) nonexempt charitable trusts filing Form 990 in lieu of Form 1041.- Check here 0-1 1
and enter the amount of tax - exempt interest received or accrued during the tax year '- 192 I N/A
823041 5
12 -11 -98
•
Form 990 (1998) WES'PAWAII AIDS ?OUNDATION
99-0305807 Page6
t PartVII?I Analysis of Income - Producing Activities
Enter gross amounts unless otherwise Unrelated business income EuNded by xedion 512, 513, nr 51a (E)
indicated. (A) . ( Eta (0) Related or exempt
8 coders Anion soon Amount Junction income
93 Program service revenue:
(a)
• (b)
(c)
• (d)
(0)
(I) Medicare /Medicaid payments
(g) Fees and contracts from government agencies
94 Membership dues and assessments
95 Interest on savings and temporary 5,667.
• cash investments
96 Dividends and interest from securities
97 Net rental income or (loss) from real estate: - -
- (a) debt - financed property _.
(b) not debt-financed property
98 Net rental income or (loss) from personal property
99 Other investment income
100 Gain or (lass) from sales of assets
Other than inventory
101 Net income or (loss) from special events 5,344.
102 Gross profit or (loss) from sales of inventory
103 Other revenue: 188.
a MISC INCOME
•
b —
c •
d
e
104 Subtotal (add columns (B), (D), and (E)) 0 . 11,199.
105 TOTAL (add line 104, columns (B), (0), and (E)) ► 11,199.
Note: (Line 105 plus line td, Part I, should equal the amount on line 12. Part I.)
Part:VIIIj. 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).
103A INCOME RECIVED FOR THE ORGANIZATION EXEMPT PURPOSES
part'IX Information Regarding Taxable Subsidiaries (Complete this Part If the "Yes"box on 88 is checked.)
Name, address, and employer identification Percentage of • End -ol -year
Nature of business activities Total •
income asset
number of corporation or partnership ownership inteiest
N/A
Under penalties of perjury. I declare that have examined this glum. Including accompanying schedules and sla, and to eho best of my knowledge and belie, d is ,rya,
copttt, and complete. Declaration of preparer )other than officer) is bash on all Information of which preparer has s any any knowledge.
Please / / r n /� _ - / • Sign p / „!�- ( -, -,:' ,�%/- !,/! /�- % 1 /6' �/!( S /i { ?_ .S .. I ( ' { _� /Y l �(.!'.:C - .
Here S o o ✓ - Date / r Typo or print name and title
Preparers r� l � Date se ck i Preparers SSN
Pale signature � ( y /a 11/30/99 employed ► 1 585 -98 -6305
Preparers Firm's name (or yours RONALD A. KAWAHARA & CO., CPAs, INC. EIN d 99- 0184098
Use Only if self- employed) 1910 —A HONOAPI ILANI HIGHWAY
and address LAHAINA, HI ZIP +4 > 96761
823161 6
1: -11 -98
Form 990 (1998) WES WAII AIDS FOUNDATION 99- 0305807 Page6
j Part VII Analysis of Income- ducing Activities .
Enter gross amounts unless otherwise Unrelated business income Excluded by section 512, 513, or 514 (E)
indicated. (P) (B) e(C) (D) Related or exempt
Business
A moun t Amount function income
93 Program service revenue: e lan
.,, COde. cotle
(a)
(b)
(c)
(d)
(
(1) Medicare/Medicaid payments
(g) Fees and contracts from government agencies
94 Membership dues and assessments
95 Interest on savings and temporary
cash investments 5,667.
96 Dividends and interest from securities
97 Net rental income or (loss) from real estate: -
(a) debt - financed property
(b) not debt- financed property
' 98 Net rental income or (loss) from personal property
99 Other investment income
100 Gain or (loss) from sales of assets
other than inventory
101 Net income or (loss) from special events 5,344.
102 Gross profit or (loss) from sales of inventory
103 Other revenue:
aMISC INCOME 188•
b
c
d
e
104 Subtotal (add columns (0), (0), and (E)) 0 0. 11,199.
105 TOTAL (add line 104, columns (B), (0), and (E))
11,199.
Note: (Line 105 plus line 1d, Part I, should equal the amount on line 12, Part I.)
Part VIII Relationship of Activities to the Accomplishment of Exempt Purposes
Line No. Explain how each activity for which income is reported in column (E) of Part VII contributed importantly to the accomplishment of the organization's
V exempt purposes (other than by providing funds for such purposes).
103A INCOME RECIVED FOR THE ORGANIZATION EXEMPT PURPOSES
I Part 1X. I Information Regarding Taxable Subsidiaries (Complete this Part if the "Yes" box on 88 is checked.)
Name, address, and employer identification Percentage of End -of -year
number of corporation or partnership ownership interest Nature of business activities Total income assets
N/A
Under penalties of petury, I declare that I have examined this return. Including accompanying schedules and statements, and to the best of my knowledge and belief, i1 le true,
correct, and complete. Declaration of preparer (other than officer) is based on all Information of which preparer has any knowledge. •
Please
Sign
Here ® Signature at officer ` Date ® Type or print name and title
Preparers - t� D em p5pa
Paid signature r,731- - 11/30/99 employed > 1 I 5885 -9-9
8 -6305 •
Preparers Firm'sname (or yours RONALD A. KAWAHARA & CO., CPAs, INC EIN is. 99-0184098
Use Only if self-employed) ®910 —A HONOAPIILANI HIGHWAY
and address LAHAINA, HI ZIP +4 0- 96761
823161 6
12.11.98
•
SCHEDULEA Oization Exempt Under Silk 501(c)(3) OMB No.1545 -0047
(Form 990) (Except Private Foundation) and Section 501(e), 501(1), 501(k),
501(n), or Section 4947(a)(1) Nonexempt Charitable Trust 1998
Department or the Treasury • Supplementary Information
..l . g.�
Internal Revenue Service ► Must be completetl,hp Ihpa6ove arganizalipns and all5chdd to their Form 990 or 990E1.
Name of the organization Employer identification number
WEST HAWAII AIDS FOUNDATION 99:0305807
f Pad I 1 Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees
(See instructions. List each one. If there are none, enter 'None')
(a) Name and address of each employee paid (b) Title and average hours (di Contributions d t (e) Expense to
per week devoted to (c) Compensation pans a eienad account and other
more than $50,000 position compensation allowances
•
NONE
•
,_. —.
Total number of other employees paid
over $50,000 ► 0
(Part it f Compensation of the Five Highest Paid Independent Contractors for Professional Services
(See instructions. List each one (whether individuals or firms). 11 there are none, enter 'None')
(a) Name and address of each independent contractor paid more than $50,000 (h) Type of service (c) Compensation
None
•
Total number of others receiving over
$50,000 for professional services ► 0
LHA For Paperwork Reduction Act Notice, see page 1 of the Instructions for Form 990 and Form 990 -EZ. Schedule A (Form 990) 1990
873101
12 -07 -98 7
ScheduleA(Form990)1998 WES•WAII AIDS FOUNDATION lip 99- 0305807 Page2
Lpta1t I I Statement About Activities Yes No
1 During the year, has the organization attempted to influence national, state, or local legislation, including any attempt to influence public
opinion on a legislative matter or referendum? . - 1 X
11 Yes; enter the total expenses paid or incurred in connection with the lobbying activites. P' $ .. .
Organizations that made an election under section 501(h) by filing Form 5768 must complete Part VI -A. Other
organizations checking 'Yes; must complete Part VI-0 AND attach a statement giving a detailed description Of .... ?
the lobbying activities.
2 During the year has the oganizalion, either directly or indirectly, engaged in any 0 the fallowing acts with any of its trustees, directors,
officers, creators, key employees, or members of their families, or with any taxable organization with which any such person is
affiliated as an officer, director, trustee, majority owner, or principal beneficiary:
a Sale, exchange, or leasing of property? 2a X
, b Lending of money or other extension of credit? 2h X
c Furnishing of goods, services, or facilities? 2c X
d Payment of compensation (or payment or reimbursement of expenses if more than $1,000)? 2 d X
e Transfer of any part of its income or assets? 2e X
If the answer to any question is 'Yes,' attach a detailed statement explaining the transactions.
3 Does the organization make grants for scholarships, fellowships, student loans, etc.? 3 ± X
4 a Do you have a section 403(b) annuity plan for your employees? 4a X
b Attach a statement to explain how the organization determines that individuals or organizations receiving grants or loans from it in
furtherance of its charitable programs quality to receive payments. (See instructions.) __ ............... '
{Part Iv:1 Reason for Non - Private Foundation Status (See instructions.)
The organization is not a private foundation because it is (Please check only ONE applicable box):
5 1 1 A church, convention of churches, or association of churches. Section 170(b)(1)(A)(i).
6 n A school. Section 170(b)(1)(A)(ii). (Also complete Part V, page 4.)
7 = A hospital or a cooperative hospital service organization. Section 170(b)(1)(A)(iii).
8 O A Federal, state, or local government or governmental unit. Section 170(b)(1)(A)(v).
9 L 1 A medical research organization operated in conjunction with a hospital. Section 170(b)(1)(A)0ii). Enter the hospital's name, city,
and state 0.
10 1 1 An organization operated for the benefit of a college or university owned or operated by a governmental unit. Section 170(b)(1)(A)(iv).
(Also complete the Support Schedule in Part IV -A.)
11a 1X 1 An organization that normally receives a substantial part of its support from a governmental unit or from the general public.
Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV -A.)
110 1 1 A community trust. Section 170(b)(1)(A)(vi). (Also complete the Support Schedule in Part IV -A.)
12 1 1 An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership lees, and gross
receipts from activities related to its charitable, etc., functions - subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired
by the organization after June 30, 1975. See section 509(a)(2). (Also complete the Support Schedule in Part IV -A.)
13 n An organization that is not controlled by any disqualified persons (other than foundation managers) and supports organizations described in:
- (1) lines 5 through 12 above; or (2) section 501(c)(4), (5), or (6), if they meet the test of section 509(a)(2). (See section 509(a)(3).)
Provide the following information about the supported organizations. (See instructions on page 4.)
(b) Line number
(a) Name(s) of supported organization(s) from above
•
•
14 1 1 An organization organized and operated to test for public safety. Section 509(a)(4). (See instructions on page 4.)
823111 8
12 -07 -03
Schedule A (Form 990) 1998 WES WAII AIDS FOUNDATION 99- 0305807 - Pa9e3
[ p IV -A` Support Schedule (Co Jo only if you checked a box on line 10, 11, or 12 ) Use cash method of accounting.
Note: You ma use the worksheet in the instructions forconverting from the accrual to the cash method of accounting.
Calendar year (or fiscal year
beginning In) I> (a) 1997 (b) 1996 (c) 1995. (d) 1994 (e) Total
15 Gilt; grant; and contributions recoived.
enm loaWde unaaaal grania. sae 50
m
men) 495,385. 355,004. 270,778. 322,860. 1,444,027.
Iln
16 Membership fees received
' 17 Gross receipts from admissions,
merchandise sold or services
performed, or furnishing of facilities .
in any activity that is not a business
unrelated to the organization's
charitable, etc., purpose
16 Gross income from interest,
dividends, amounts received from
payments on securities loans (sec- - •
lion 512(a)(5)), rents, royalties, and
unrelated business taxable income
(less section 511 taxes) from
businesses acquired by the
organization after June 30, 1975 2 , 410. 2,410.
19 Net income from unrelated business
activities not included in line 18 ,,. - ,
20 Tax revenues levied for the organization's
benefit and either paid to It or expended
on its behalf
21 The value of services or facilities
furnished to the organization by a
governmental unit without charge
Do not include the value of services
or facilities generally furnished to
the public without charge
22' Otherincome . Attach a schedule. Donot See Statement 5
Include gain or (loss) from sale of capital 637. 5, 7 0 0. 5,789. 5,930. 18,056.
assets 23 Total of lines 15 through 22 498,432. 360,704. 276,567. 328,790. 1,'464,493.
24 Line 23 minus line 17 498,432. 360,704. 276,567. 328,790. 1,464,493.
25 Enter l %of line 23 4,984. 3,607. 2,766. 3,288.
26 Organizations described in lines 10 or 11: a Enter 2% of amount in column (e), line 24 O. 26a 29,2967
h Attach a list (which is not open to public inspection) showing the name of and amount contributed by each person (other than a
governmental unit or publicly supported organization) whose total gifts for 1994 through 1997 exceeded the amount shown ....
in line 26a. Enter the sum of all these excess amounts P 26b 0 •
c Total support for section 509(a)(1) test: Enter line 24, column (e) ■ 26c 1,464,493.
d Add: Amounts from column (e) for lines: 18 2,410 . 19 .
22 18,056. nil 110- 26d 20,466.
e Public support (line 26c minus line 26d total) 0-26e 1 , 4 4 4 , 0 2 7 .
f Public support percentage (line 26e (numerator) divided by line 26c (denominator)) ► 261 98.6025%
27 Organizations described an line 12: a For amounts included in lines 15, 16, and 17 that were received from a 'disqualified person,' attach a list to show the name
of, and total amounts received in each year from, each 'disqualified person' Enter the sum of such amounts for each year. N /A
(1997) (1996) (1995) • (1994)
b For any amount included in line 17 that was received from a nondisqualified person, attach a list to show the name of, and amount received for each year,
that was more than the larger of (1) the amount on line 25 tor the year or (2) $5,000. (Include in the list organizations described in lines 5 through 11, as well as
individuals.) After computing the difference between the amount received and the larger amount decribed in (1) or (2), enter the sum of these differences (the
excess amounts) for each year: N/A
(1997) (1996) (1995) (1994)
c Add: Amounts from column (e) for lines: 15 16
17 20 _ 21 P 27c N/A
it Add: Line 27a total .., and line 27b total P 27d N /A.
e Public support (line 27c, total minus line 27d total) P 27e N /A,
f Total support for section 509(a)(2) test Enter amount on line 23, column (e) P I 271 N/A
g Public support percentage (line 27e (numerator) divided by line 27f, (denominator)) P 27q N/A %
h Investment income percentage (line 18 column (e) (numerator) divided by line 27f (denominator)) P 27h N/A %
28 Unusual Grants: For an organization described in line 10, 11, or 12, that received any unusual grants during 1994 through 1997, attach a list (which is not open to
public inspection) for each year showing the name of the contributor, the date and amount of the grant, and a brief description of the nature of the grant. Do not include
these grants in line 15. (See instructions.) Nnn e
823121
12 -07 -98
Schedule A (Form 990) 1998 WES WAII AIDS FOUNDATION 99- 030580 Pagers
I partv!f Private School Qu nnaire
(To be completed ONLY by schools that checked the box on line 6 in Part IV) N/A
Yes No
29 Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws, other governing
instrument, or in a resolution of its governing body? 29
30 Does the organization include a statement of its racially nondiscriminatory policy toward students in all its brochures, catalogues, ,.. , !, ........
and other written communications with the public dealing with student admissions, programs, and scholarships? 30
, 31 Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during the period of
solicitation for students, or during the registration period if it has no solicitation program, in a way that makes the policy known > _ . ............... :
to all parts of the general community it serves? 31
If "Yes; please describe; if "No; please explain. (If you need more space, attach a separate statement.)
•
32 Does the organization maintain the following:
a Records indicating the racial composition of the student body, faculty, and administrative staff? 32a
b Records documenting that scholarships and other financial assistance are awarded on a racially
nondiscriminatory basis? 326
c Copies of all catalogues, brochures, announcements, and other written communications to the public dealing with student
admissions, programs, and scholarships? 32c
d Copies of all material used by the organization or on its behalf to solicit contributions? 32d
If you answered 'No' to any of the above, please explain. (If you need more space, attach a separate statement.)
•
33 Does the organization discriminate by race in any way with respect to: ,:.:::s . :..:....::........:>
a Students' rights or privileges? 33a
b Admissions policies? 33b
e Employment of faculty or administrative staff? 33c
d Scholarships or other financial assistance? 33d
e Educational policies? 33e
1 Use of facilities? 331
g Athletic programs? 33q
h Other extracurricular activities? 33h
If you answered 'Yes' to any of the above, please explain. (If you need more space, attach a separate statement)
34 a Does the organization receive any financial aid or assistance from a governmental agency? 34a
b Has the organization's right to such aid ever been revoked or suspended? 346
11 you answered 'Yes' to either 34a or b, please explain using an attached statement. ..... .... �>
35 Does the organization certify that it has complied with the applicable requirements of sections 4.01 through 4.05 of Rev. Proc. 75 -50,
1975 -2 C.B. 587, covering racial nondiscrimination? II' No; attach an explanation 35
•
•
•
823131
12 -07 -98 10
a 9
Schedule A (Form 990) 1998 WES WAII AIDS FOUNDATION 0 99- 0305807 Page 5
I Part VI =A'1 Lobbying Expend es by Electing Public Charities
(To be completed ONLY by an eligible organization that filed Form 5768) N/A
Check here ► a 1 1 If the organization belongs to an affiliated group.
Check here D b 0 If you checked "a" above and 'limited controILprovisions apply.. ..
Limits on Lobbying Expenditures (a) To be com for ALL
Affiliated group totals electing organizations
• (The term 'expenditures' means amounts paid or incurred)
N/A
36 Total lobbying expenditures to influence public opinion (grassroots lobbying) 36
37 Total lobbying expenditures to influence a legislative body (direct lobbying) 37
38 Total lobbying expenditures (add lines 36 and 37) 38
39 Other exempt purpose expenditures 39
40 Total exempt purpose expenditures (add lines 38 and 39) 40
41 Lobbying nontaxable amount. Enter the amount from the following table -
II the amount on line 40 Is - The lobbying nontaxable amount Is -
Not over $500,000 20% of the amount on line 40
Over $500.000 but not over $1,000,000 $100,000 plus 15% of the excess over $500.000 ii
Over$1,000,000 but not over $1,500.000 $ 175,000 plus 10% of the excess over $1,000,000 41
41
Over $1,500,000 but not over $17,000,000 $ 225,000 plus 5% of the excess over 51.500,000 I ;
Over$17,000,000 $1,000,000 J ......... .: .' ':. ...
42 Grassroots nontaxable amount (enter 25% of line 41) 42
43 Subtract line 42 from line 36. Enter -0- it line 4215 more Than line 36 43
44 Subtract line 41 from line 35. Enter -0- if line 41 is more than line 38 44
Caution: If there is an amount on either line 43 or line 44, you must file Form 4720.
4 -Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five columns
below. See the instructions for lines 45 through 50.)
Lobbying Expenditures During 4 -Year Averaging Period N/A
Calendat year (or ' (a) (b) (c) (d) (e)
fiscal year beginning in) ► 1998 1997 1996 1995 Total
45 Lobbying nontaxable
amount 0
46 Lobbying ceiling amount (150% of line 45(e)) 0
47 Total lobbying
expenditures 0
48 Grassroots nontaxable 0 .
amount
49 Grassroots ceiling amount
(150% of line 48(e)) 0.
._.___._ -
50 Grassroots lobbying
expenditures 0 '
Part VL - & ! I Lobbying Activity by Nonelecting Public Charities
(For reporting only by organizations that did not complete Part VI -A) N/A
During the year, did the organization attempt to influence national, state or local legislation, including any attempt to Yes No Amount
influence public opinion on a legislative matter or referendum, through the use of:
a Volunteers
b Paid staff or management (include compensation in expenses reported on lines c through h) .....
c Media advertisements
d Mailings to members, legislators, or the public
e Publications or published or broadcast statements •
1 Grants to other organizations for lobbying purposes
g Direct contact with legislators, their staffs, government officials, or a legislative body
h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any other means
I Total lobbying expenditures (add lines c through h) ....__...'" 0
If'Yes'to any of the above, also attach a statement giving a detailed description of the lobbying activities.
823141
12-15-98 11
Schedule A (Form 990) 1998 WES WAII AIDS FOUNDATION 7
99-0305807 Page6
F part vlf: Information Regar ransfers To and Transactions and nships With Noncharitable
Exempt Organizations
51 Did the reporting organization directly or indirectly engage in any of the following with any other' organization described in section
501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
a Transfers from the reporting organization to a noncharitable exeript organization 01: t Yes No
(I) Cash 51a(I) X
•
(11) Other assets a(II) X
b Other transactions: •
(i) Sales of assets to a noncharitable exempt organization b(i) X
(II) Purchases of assets from a noncharitable exempt organization 6(11) X
(Ill) Rental of facilities or equipment 6(111) X
(iv) Reimbursement arrangements b(iv) X
(v) Loans or loan guarantees b(v) X
(vi) Performance of services or membership or fundraising solicitations b(vi) X
c Sharing of facilities, equipment, mailing lists, other assets, or paid employees c X
d If the answer to any of the above is 'Yes; complete the following schedule. Column (b) should always indicate the fair market value of the
goods, other assets, or services given by the reporting organization. If the organization received less Than fair market value in any
transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received. N/A
(a) (b) (2) (d)
Line no. Amount involved Name of noncharitable exempt organization Description of transfers, transactions, and sharing arrangements
52 a Is the organization directly or indirectly affiliated with, or related to, one or more tax - exempt organizations described in section 501(c) of the
Code (other than section 501(c)(3)) or in section 527? ► in Yes [ X I No
b If 'Yes; complete the following schedule. - N/A
(a) (12) (c)
• Name of organization Type of organization Description of relationship
•
823151
12 -07 -98 12
•
WEST HAWAII AIDS FOliprION 99- 0305807
Form 990 Cash Contributions of $5000 or More Statement 1
Included on Part I, Line ld
* ** Not Open to Public Inspection * **
Contributor's Name Contributor's Address Amount
PRIDE FOUNDATION 1202 EAST PIKE STREET, #1001
SEATTLE WA 51,638.
•
•
13 Statement(s) 1
WEST HAWAII AIDS FOUllpOZON 99- 0305807
Form 990 Special Events and Activities Statement 2
Gross Contribut. Gross Direct Net
Description of Event Receipts Included Revenue Expenses Income
RUMAGE SALE 2,719. 2,719. 6,218. <3,499.>
PARADISE BIKE RIDE 8,843. 8,843. 8,843.
To Fm 990, Part I, In 9 11,562. 11,562. 6,218. 5,344.
Form 990 Other Expenses Statement 3
(A) (B) (C) (D)
Program Management
Description Total Services and General Fundraising
BANK FEES 2,118. 1,695. 423.
CLIENT ASSISTANCE 62,082. 62,082.
DUES & SUBSCRIPTIONS 709. 567. 142.
INSURANCE 3,909. 3,127. 782.
MISCELLANEOUS 736. 589. 147.
PROFESSIONAL FEES 5,951. 4,761. 1,190.
PROGRAM ACTIVITIES 13,673. 13,673.
REPAIRS AND
MAINTENANCE 5,896. 4,717. 1,179.
UTILITIES 3,284. 2,627. 657.
Total to Fm 990, In 43 . 98,358. 93,838. 4,520.
Form 990 Statement of Organization's Primary Exempt Purpose Statement 4
Part III
Explanation
TO PROVIDE EDUCATION, COUSELING AND FINANCIAL ASSISTANCE TO PRESONS WITH HIV
AND AIDS. TO PROVIDE EDUCATION, ADN TO ADVOCATE THOSE WHO LIVES HAVE BEEN
AFFECTED BY THIS DISEASE.
14 Statement(s) 2, 3, 4
WEST HAWAII AIDS FOU4111TION 99- 0305807
Schedule A Other Income Statement 5
1997 1996 1995 1994
Description Amount Amount Amount Amount
FUNDRAISING 637. 5,700. 5,789. 5,930.
Total to Schedule A, line 22 637. 5,700. 5,789. 5,930.
s
15 Statement(s) 5
West Hawaii AIDS Foundation
EIN: 99- 03050807
Property and Equipment are carried at cost or, if donated, at the approximate fair value
at the date of donation. Depreciation is computed using the straight -line method over
5 to 10 years. The following is a summary of property and equipment:
Office Equipment $ 29,482
Furniture and Fixtures 4,699
34,181 ,
Less Accumulated Depreciation (21,848)
Net Property and Equipment $ 12,,333
Depreciation expense was $ 5,407 for the year ended June 30, 1999.
8
M
•
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
DISTRICT DIRECTOR
P. 0. BOX 2508
CINCINNATI, OH 45201
Employer Identification Number:
Date: jo,i 18100 99- 0305007
DLN:
17053101840018
WEST HAWAII AIDS FOUNDATION Contact Person:
PO BOX 046 D. A. DOWNING
KEALAKEUA, HI 96750-0846 Contact Telephone Number:
(513) 241 -5199
Our Letter Dated:
November 1993
Addendum Applies:
No
Dear Applicant:
_ This modifies our letter of the above date in which we stated that you
would be treated as an organization that is not a private foundation until the
expiration of your advance ruling period.
Your exempt status under section 501(a) of the Internal Revenue Code as an
organization described in section 501(c) (3) is still in effect. Based on the
information you submitted, we have determined that you are not a private
foundation within the meaning of section 509(a) of the Code because you are an
organization of the type described in section 509(a) (1) and 170(b) (1)(A) (vi).
Grantors and contributors may rely on this determination unless the
Internal Revenue Service publishes notice to the contrary. however, if you
lose your section 509(a) (1) status, a grantor or contributor may not rely on
this determination if he or she was in part responsible for, or was aware of,
the act or failure to act, or the substantial or material change on the part of
the organization that resulted in your loss of such status, or if he or she
acquired knowledge that the Internal Revenue Service had given notice that you
would no longer be classified as a section 509(a) (1) organization.
If we have indicated in the heading of this letter that an addendum
applies, the addendum enclosed is an integral part of this letter.
Because this letter could help resolve any questions about your private
foundation status, please, keep it in your permanent records.
If you have any questions, please contact the person whose name and
telephone number are shown above.
Sincerely yours,
� ,....e.'"
Dist ct Director
Letter 1050 (DO /CG)
.
4 1UUUS2J21`_ _ 1 - I lt _ Jinuilrr . a I Li 1 I :'
e f23241 CERTIFICATE O ABILITY INSURANCE JUN TO AY
,� � T HIS cFRTIOCA E I6 i ssuer, AL t OF MfrnM41lCN OHLT �^
IATSONAL INSURANCE PROFESSIONALS CORP AND ooNEMIC NO RGKTS UPCPI TUC CIERTIFIGRE HOLDOL Tub
0tD IS IfOSYMAfT C STREET 41200 CeKDFICATE DOES NDT AMEND, EX OR ALTER ___ nit COMfRAGE
nrcord o BY THE Potion Warn'.
'OIA.SHO WA 9&170
COMPANIES AFFOR WG COVERAGE
'NONE''. (36097.7.11 _
'AX: (100)4373610 CLYQWIY A: UNITEDNATIONAL WSURANCE COMPANY
Goan' 9:
YOUNID COMPANY C:
NEAT HAWAII AIDS FOUNDATION ao rANr D:
'6840 NAM- KAR.UA DRIVE. P5 —
M.UaKONA M $740. �cO _ --
SOVKRAGES
THIS IS TO CERTIFY THAT THE POljcia OF INSURANCE LIMED DELON HAVE SEEN 41SUU) TO THE INSURED NAMED ANOVE FOR THE POLICY
PtTaoO MAaCATTD. NOTVYITHCTANUNG ANY RalUJRflfl 1T. TERM OR CNJD/TION OF ANY CONTRACT OR OTHER OOCtAAENT WTTM RESPECT TO
WMY>. Tic CERT/FOCATC MAY ft LSSUED OR MAY POZINN. THE NSLWANCE AFFORDED ST THE POD'S DESCWW'EQ WREN IS SUBJECT 70 ALL
TH£ TERNS_ F70CLU:UDN9 MO CONDITIONS OF cool P0I.1761. UMrtl SHOWN WAY ILAVI. PEEN REDUCED BY PAR) CAMAS.
Type or w stwAMCE 1 POUCt MOSER rFlY O.1CIFF 1 n"°74CST n
. uRS
It t NOT r+r1 i 2 00FDO
�I coa:PA UAauTY GAMIN 191 33 JUL 100 OCCUMANCE 2,0
X CommencoLgeNCIGL o), PINE DAMAGE WIN Ore RAJ t 1,000,000
Xl nA S woe Q oCRAe MET. TJ(P w. a.. Ism al f EXCLUDER
A tbNA
PBLs A 2,000.2,000.0 1 30 Auto" s 2,.0
-- - W13IriAIATiGIM51ATE f 4,000A00
OEM MOREGME UNIT APPLIES POL PACOY 1Scfl M'EW ADC. 1 4
5-(1 ^cc Fins 7 1 x004.0.
r11GNOasx LMRam. 0/4161119 mPFu
7 JUL 199 JUL 100 .O mar LSef
—
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ALL ON1COAVTOs ewe, AWRY 1
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EMPLOYERS* UARWIY j ,LEA EMT t _
ELIX3EM&EA EMPLOYEE f
EL OARASCYOLCV LMT f
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OTHER: PRRFESSIOWAL GA73M013 JUL 199 JUL 100 $2.000.000 AGGREGATE
A t.IAFTI -ITV AGO SHOWN 15 =HOMED PROF AND TO DE NAMED AS ADOMONAL INSURED
DESCRIPTION OF OPERATION ITEMS DualsATE THE THE E PPOLICY BUT ONLY AS R
TH . FrrERESTS MAY C ApvEAR AND ON I RESPECT THE OFERATICNS WSU
NAMED RED.
•'+. Ia. ' 1. • • • AcpuoIMSINAUREO; Posustfel fla . 6 ANC , IJJA •1 -
COUNTY OF HMWM. aD AWF OF VIE A�PVE oc.RwaE0 FOUOSC AE m . reoR[
1 Dt lAA:ON DATE TNCI OF, THE FaSUNo OD.rANY was. ENDEAVOR TC MAO.
7 IA A A% ST OF . #1111 30 DAYS WRTTITA NORM 70 THE CFRIAICATS HOUX-R FAMED TO 1HE LOT.
4 14JP I TRI:=M11II � WA ou04 NOME 11W COMOANY. s OR r
MO. A. M lG72012A2
AUTHORIZED R spReX'MAnvt
AHmtiols: bye.
ACORO 264 (7M) Cct¢IWb: 10191
• .
DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS
STATE OF HAWAII
p
In the Matter of the Incorporation ) R6 §0VE
of ) 'R 2 2 1993
e ��
WEST HAWAII AIDS FOUNDATION ) Depict ct Commerce & Consumer
STATE OF HAWAII
ARTICLES OF INCORPORATION
Of Counsel: MICHAEL A. SHEA
ELIZABETH A. STRANCE
GOODSILL ANDERSON QUINN JOHN J. D'AMATO
& STIFEL Hualalai Center, Suite D216
Kailua —Kona, Hawaii 96740
ARTICLES OF INCORPORATION
OF
WEST HAWAII AIDS FOUNDATION
THESE ARTICLES OF INCORPORATION, made and
entered into by and between the undersigned,'
W I T N E S S E T H:
That W. David Poot and Peter Pomeranze desiring
to become incorporated as a nonprofit corporation in
accordance with the laws of the State of Hawaii, and to
obtain the rights and benefits conferred by said laws upon
nonprofit corporations, do hereby associate themselves
together and unite and form a nonprofit corporation, and
do make and enter into the following Articles of
Incorporation, the terms whereof it is agreed shall be
equally obligatory upon the parties signing this
instrument and upon all the parties who from time to time
may be directors of the Corporation:
ARTICLE I
Corporate Name
Section 1.1 The name of the Corporation shall
be West Hawaii AIDS Foundation.
�
• •
ARTICLE II
Location of the Corporation
Section 2.1 The location of the initial office
of the Corporation shall be at #1 Mauna Kea Center,
Kamuela, Hawaii 96743, and the mailing address of its
initial office shall be Post Office Box 206, Honaunau,
Hawaii 96726.
ARTICLE III
Corporate Purposes
Section 3.1 Purposes. The Corporation is
organized exclusively for the following purposes:
(i) To ensure and maintain the highest
quality of life for people living with HIV /AIDS through
comprehensive case management services and through public
education, research and advocacy for people living with
HIV /AIDS, provided that no substantial part of the
activities of the Corporation shall consist of attempting
to influence legislation;
(ii) To prevent the spread of HIV /AIDS
through education; and
(iii) To operate exclusively for charitable,
scientific, literary, religious, or educational purposes,
within the meaning of Section 501(c)(3) of the Internal
Revenue Code of 1986, as amended (the "Code ") (or the
• 4
corresponding provision of any future United States
internal revenue law).
Section 3.2 Restrictions. No part of the
assets, funds, or earnings of the Corporation shall inure
to the benefit of any director of the Corporation or any
individual.having a private interest in the activities of
the Corporation. The Corporation shall not participate in
or intervene in (including the publication or distribution
of statements) any political campaign on behalf of any
candidate for public office. The term "funds of the
Corporation ", as used herein, shall mean and include any
properties and moneys held by the Corporation, including
any income accumulated by the Corporation and any proceeds
from the sale of any properties sold or otherwise disposed
of by the Corporation.
Notwithstanding any other provision of these
Articles, the Corporation is organized and shall be
operated exclusively for charitable, scientific, literary,
religious, or educational purposes as a nonprofit corpora-
tion and the Corporation shall not carry on any activities
not permitted to be carried on:
(i) By a corporation exempt from federal
income tax under Section 501(c)(3) of the Code (or the
corresponding provision of any future United States
internal revenue law); or
3
• 4
(ii) By a corporation contributions to
which are deductible under Section 170(C)(2) of the Code
(or the corresponding provision of any future United
States internal revenue law).
ARTICLE IV
Corporate Powers
The Corporation shall have and possess all the
powers permitted to nonprofit corporations under the laws
of the State of Hawaii.
ARTICLE V
Corporate Life
Section 5.1 The duration of the Corporation
shall be perpetual.
ARTICLE VI
Directors and Officers
Section 6.1 Board of Directors. There shall be
a board of directors consisting of not fewer than three
persons at least one of whom shall be a resident of the
State of Hawaii. The number of directors shall be fixed
by the Board of Directors in accordance with the By -Laws.
The Board of Directors shall have and may exercise all the
powers of the Corporation except as otherwise provided by
these Articles or the By -Laws.
A
r w
r
• Section 6.2 Officers. The officers of the
Corporation shall be a president, one or more vice -
presidents, a secretary and a treasurer. The Corporation
may have such additional officers as the Board of
Directors shall from time to time determine. The officers
shall have .the powers, perform the duties and be appointed
in the manner set forth in the By -Laws. Any two or more
offices may be held by the same individual, provided,
however, that not less than two individuals shall be
officers.
Section 6.3 Initial Officers and Directors.
The initial Board of Directors shall consist of three (3)
persons. The following persons shall be the initial
officers and directors of the Corporation and shall hold
office for the first year or until their successors are
duly elected pursuant to the By -Laws:
Name and Residence Address Office or offices held
Kelsie Marea, MSW Director
73- 1063 Ahulani St.
Kailua -Kona, Hawaii 96740
Stephen Denzer, M.D. Director
Post Office Box 667
Kealakekua, Hawaii 96750
Mary Armstrong Director
Post Office Box 1036
Kamuela, Hawaii 96743
Peter Pomeranze President
Post Office Box 842
Kapaau, Hawaii 96755
5
W. David Poot Vice - President
77 -591 Hienalou- Kahulu Rd.
Kailua -Kona, Hawaii 96740
Michael Traub, M.D. Secretary
75 -5759 Kuakini Highway, Suite 202
Kailua -Kona, Hawaii 96740
Douglas Bartlett Treasurer
RR 1, Box 359
Captain Cook, Hawaii 96704
ARTICLE VII
Liability and Indemnification of Officers,
Directors, Employees and Agents
Section 7.1 No Liability to Corporation. No
director, officer, employee or other agent of the Corpora-
tion and no person serving at the request of the Corpora-
.
tion as a trustee, director, officer, employee or other
agent of another corporation, partnership, joint venture,
trust or other enterprise and no heir or personal
representative of any such person shall be liable to the
Corporation for any loss or damage suffered by it on
account of an action or omission by such person as a
trustee, director, officer, employee or other agent if
such person acted in good faith and in a manner reasonably
believed to be in or not opposed to the best interests of
this Corporation, unless with respect to an action or suit
by or in the right of the Corporation to procure a judg-
ment in its favor such person shall have been adjudged to
6
• 4
be liable for negligence or misconduct in the performance
of his or her duty to this Corporation.
Section 7.2 Indemnity.
(1) The Corporation shall indemnify each
person who was or is a party or is threatened to be made a
party to any threatened, pending or completed civil,
criminal, administrative or investigative action, suit or
proceeding (other than an action by or in the right of the
Corporation), by reason of the fact that such person is or
was a director, officer, employee or agent of the Corpora-
tion or is or was serving in such capacity at the request
of the Corporation in any other dorporation, partnership,
• joint venture, trust or other enterprise, against ex-
penses, attorneys' fees, judgments, fines and amounts paid
in settlement, actually and reasonably incurred by such
person in connection with such action, suit or proceeding,
if such person acted in good faith and in a manner he or
she reasonably believed to be in or not opposed to the
best interests of the Corporation, and, with respect to
any criminal action or proceeding, had no reasonable cause
to believe his or her conduct was unlawful. The terminat-
ing of any action, suit or proceeding by judgment, order,
settlement, conviction, or upon a plea of nolo contendere
or its equivalent, shall not, of itself, create a presump-
tion that such person did not act in good faith and in a
7
• M
manner which such person reasonably believed to be in or
not opposed to the best interests of the Corporation and,
with respect to any criminal action or proceeding, had
reasonable cause to believe that his or her conduct was
unlawful.
(2) The Corporation shall indemnify each
person who was or is a party or is threatened to be made a
party to any threatened, pending or completed action, suit
or proceeding by or in the right of the Corporation by
reason of the fact that such person is or was a director,
officer, employee or agent of the Corporation or is or was
serving in such capacity at the request of the Corporation
in any other corporation, partnership, joint venture,
trust or other enterprise against expenses and attorneys'
fees actually and reasonably incurred by such person in
the defense or settlement of such action or suit if such
person acted in good faith and in a manner he or she
reasonably believed to be in or not opposed to the best
interests of the Corporation; provided that no indemnifi
cation shall be made in respect of any claim, issue, or
matter as to which such person is adjudged to be liable
for negligence or misconduct in the performance of his or
her duty to the Corporation unless and only to the extent 0
that the court in which such action or suit was brought
determines upon application that, despite the adjudication
8
of liability but in view of all circumstances of the case,
such person is fairly and reasonably entitled to indemnity
for such expenses and attorneys' fees which such court
deems proper.
(3) To the extent that a person seeking
indemnification under Section 7.2(1) or 7.2(2) above has
been successful on the merits or otherwise in defense of
any action, suit or proceeding, or any claim, issue or
matter therein, the Corporation shall indemnify such
person against expenses and attorneys' fees actually and
reasonably incurred in connection therewith.
(4) The Corporation shall make indemnifi-
cation payments to or on behalf of the person seeking them
only if authorized in the specific case upon a determina-
tion that indemnification of such person is proper because
such person meets the applicable standards of conduct set
forth in Section 7.2(1) or 7.2(2) above. Such determina-
tion may be made (1) by the Board of Directors by a major-
ity vote of a quorum consisting of directors who were not
parties to such action, suit or proceeding, or (2) if such
quorum is not obtainable, or if a quorum of disinterested
directors so directs, by independent legal counsel in a
written opinion to the Corporation, or (3) by the court in
which such action, suit or proceeding was pending upon
application made by the Corporation or the person seeking
9
indemnification or the attorney or other person rendering
services in connection with the defense, whether or not
such application is opposed by the Corporation.
(5) The Board of Directors may authorize
payment in advance of final disposition of an action, suit
or proceeding for the expenses and attorneys' fees
incurred by a person seeking indemnification under Section
7.2(1) or 7.2(2) above, provided that such person delivers
a written undertaking to repay such amount unless it is
ultimately determined that such person is entitled to be
indemnified under this Section 7.2.
(6) The indemnification provided by this
Section 7.2 shall not be deemed exclusive of any other
rights to which those seeking indemnification are entitled
under any by -law, agreement, vote of disinterested
directors or otherwise, both as to action in a person's
official capacity and as to action in another capacity
while holding such office, and shall continue as to 'a
person who ceases to be a director, officer, employee or
agent and shall inure to the benefit of his or her heirs,
executors and administrators.
(7) The Corporation may purchase and main-
tain insurance on behalf of any person described in
Section 7.2(1) or 7.2(2) above against any liability
asserted against or incurred by such person in any such
4
capacity or arising out of his or her status as such,
• whether or not the Corporation would have the power to
indemnify the person against such liability under this
Section 7.2.
(8) This Section 7.2 shall be effective
with respect to any person who is a director, officer,
employee or agent of the Corporation or is serving in such
capacity at the request of the Corporation in any other
corporation, partnership, joint venture, trust or other
enterprise, at any time on or after the effective date of
these Articles of Incorporation with respect to any
action, suit or proceeding pending on or after that date'
against such person based upon his or her acting in such
capacity before or after that date.
ARTICLE VIII
Membership
The Corporation shall have no members. The
Board of Directors shall have the sole voting rights in
the Corporation.
ARTICLE IX
Mon- Profit
The Corporation is not organized for profit and
it will not issue any stock, and no part of its assets,
income, or earnings shall be distributed to its directors
11
•
or officers, except for services actually rendered to the
Corporation; provided, however, that the Corporation shall
be empowered to make payments and distributions in fur -
therance of the purposes for which it is organized and
operated.
ARTICLE X
Corporate Liability
The property of the Corporation shall alone be
liable in law for the debts and liabilities of the Corpo-
ration. The officers and directors of the Corporation
shall incur no personal liability for said debts and
liabilities by reason of such position.
ARTICLE XI
Corporate Dissolution
If the Corporation shall cease to exist or shall
be dissolved, all property and assets of the Corporation
of every kind, after payment of its just debts, shall be
distributed only to one or more public agencies, organiza-
tions, corporations, trusts or foundations having like
purposes and organized and operated exclusively for
charitable, scientific, literary, religious or educational
purposes, no part of whose assets, income or earnings may
be used for dividends or otherwise withdrawn or distrib-
uted to or inure to the benefit of any private individual
12
ell
• and the activities of which do not include participation
or intervention (including the publication or distribution
of statements) in any political campaign on behalf of any
• candidate for public office. In no event shall any
distribution be made to any organization unless it
qualifies as a tax - exempt organization under Section
501(c)(3) of the Code (or the corresponding provision of
any future United States internal revenue law) with
purposes similar or related to those of the Corporation.
ARTICLE XII
By -Laws
Section 12.1 Adoption. The By -Laws shall be
adopted by the Board of Directors of the Corporation.
Section 12.2 Amendment. The By - Laws of the
Corporation may be altered, amended or repealed by the
Board of Directors of the Corporation.
ARTICLE XIII
Amendment
These Articles shall be subject to amendment
from time to time in the manner provided by law.
13
We certify under the penalties of Section
415E -158, Hawaii Revised Statutes, that we have read the
above statements and that the same are true and correct.
Witness our hands this 14 day of
•.f h-1 L , 1993.
•
c?"( t D
Incorporators
, A
BY -LAWS OF
WEST HAWAII AIDS FOUNDATION
ARTICLE I
ACTIVITIES
The activities of this Corporation shall be
those necessary and appropriate to accomplish the purposes
of the Corporation as stated in the Articles of
Incorporation.
ARTICLE II
OFFICES
Section 2.1 Principal Office. The principal
office of the Corporation shall be at such place in the
State of Hawaii as the Board of Directors shall from time
to time determine. The initial principal office of the
Corporation is at #1 Mauna Kea center, Kamuela, Hawaii
96743.
Section 2.2 Other Offices. The Corporation may
have such other offices within the State of Hawaii as the
Board of Directors may designate.
• ARTICLE III
MEMBERS
The Corporation shall have no members.
ARTICLE IV
BOARD OF DIRECTORS
Section 4.1 Number and Qualification of
Directors. The initial number of directors of the Corpo-
ration shall be as set forth in the Articles of Incorpora-
tion. The of directors may be increased or
decreased from time to time by amendment to the By -Laws.
The number of directors of the Corporation shall not be
less than three.
Section 4.2 Election. Except for the initial
directors, the directors shall be elected at each annual
meeting of the Board of Directors of the Corporation or at
any special meeting of the Board of Directors held for
that purpose.
Section 4.3 Term of Office. All directors
shall hold office until their respective successors are
elected.
Section 4.4 Vacancies. Any vacancy occurring
in the Board of Directors and any directorship to be
filled by reason of any increase in the number of
directors may be filled by the affirmative vote of a
majority of the remaining directors, though less than a
quorum, or by a sole remaining director. A director
elected to fill a vacancy shall be elected for the
unexpired term of such director's predecessor in office.
2
Section 4.5 Removal. Any director may be
removed from office without cause by the affirmative vote
of a majority of the directors in office at any meeting
called for such purpose. Any vacancy so created may be
filled by the Board of Directors.
Section 4.6 Reduction. No reduction of the
number of directors shall have the effect of removing any
director prior to the expiration of such director's term
• of office.
ARTICLE V
MEETINGS OF THE BOARD OF DIRECTORS
Section 5.1 Regular Meetings. Regular meetings
of the Board of Directors shall be held, at least annu-
ally, at such times and places as the Board of Directors
may provide by resolution. No notice other than such
resolution need be given.
Section 5.2 Special Meetings. Special meetings
of the Board of Directors may be called by or at the
request of the President, the Vice - President, or any two
directors. The person or persons authorized to call
special meetings of the Board of Directors may fix the
place for holding any special meeting of the Board of
Directors called by them. Notice of each special meeting
shall be given in accordance with Section 5.3 of these
By -Laws.
3
Section 5.3 Notice. The Secretary shall give
notice of each meeting of the Board of Directors (for
which notice is required) in writing by mailing the same
not less than three days before the meeting or by giving
notice personally, by telephone or by telegraph not less
than one day before the meeting, or as otherwise pre-
scribed by the Board of Directors. The failure by the
Secretary to give such notice or by any director to
receive such notice shall not invalidate the proceedings
of any meeting at which a quorum of the directors is
present. Notice need not be given to any director who
shall, either before or after the meeting, submit a signed
waiver of notice or attend such meeting without protest-
ing, prior to or at its commencement, the lack of notice
to him or her. Except as otherwise provided by law, the
Articles of Incorporation or the By -Laws, a notice or
waiver of notice need not state the purposes of such
meeting.
Section 5.4 Ouorum and Adjournment. A majority
of the number of directors fixed pursuant to Section 4.1
of these By -Laws shall constitute a quorum. No action
taken, other than the appointment of directors to fill
vacancies, shall bind the Corporation unless it shall
receive the concurring vote of a majority of the directors
present at a meeting at which a quorum is present. In the
4
•
r
absence of a quorum, the presiding officer or a majority
of the directors present may adjourn the meeting from time
to time without further notice until a quorum is present.
Section 5.5 Telephone Meetings. Subject to the
notice requirements in Section 5.3 hereof, members of the
Board of Directors or any committee designated thereby may
participate in a meeting of the Board or of such committee
by means of a conference telephone or similar communica-
tions equipment by meanslof which all persons participat-
ing in the meeting can hear each other at the same time.
Participation by such means shall constitute presence in,
person at a meeting.
Section 5.6 Action Without Meeting. Any action
required or permitted to be taken at any meeting of the
Board of Directors or any committee designated thereby may
be taken if all the directors or all of the members of the
committee, as the case may be, sign a written consent
setting forth the action! taken or to be taken at any time
before or after the intended effective date of such
action. Such consent shall be filed with the minutes of
the Board of Directors or committee, as the case may be,
and shall have the same effect as a unanimous vote.
Section 5.7 Presumption of Assent. A director
of the Corporation who is present at a meeting of the
Board of Directors at which action on any corporate matter
5
411 41/
is taken shall be presumed to have assented to the action
+ taken unless such director's dissent or refusal to vote is
entered in the minutes of'the meeting or unless the
director either files a written dissent to such action
with the person acting as the secretary of the meeting
before the adjournment thereof or forwards such dissent by
certified mail to the Secretary of the Corporation immedi-
ately after the adjournment of the meeting. Such right to
dissent shall not apply to a director who voted in favor
of such action.
Section 5.8 Voting as Member or Shareholder.
The vote of the Corporation as a member or shareholder of
another Corporation shall be determined by the vote of a
majority of the directors of the Corporation present at a
meeting at which a quorum is present; provided, however,
that if the vote is to amend or approve the amendment of
the Charter of Incorporation or Articles of Incorporation
of the other corporation, then the vote of two - thirds of
the directors so present at such a meeting shall be
required to amend or approve the amendments of said
Charter or Articles.
ARTICLE VI
POWERS AND DUTIES OF THE BOARD OF DIRECTORS
Section 6.1 Powers. The corporate powers of
this Corporation shall be vested in the Board of Directors
6
It
to the fullest extent permitted by the laws of the State
of Hawaii. The Board of Directors shall have general
charge of the affairs, funds and property of the Corpora-
tion, and shall have full power, and it shall be their
duty, to enforce the By -Laws.
Section 6.2 Duties. It shall be the duty of
the Board of Directors to conduct, manage and control the
affairs and business of the Corporation and to promulgate
and enforce rules and regulations therefor not inconsis-
tent with law, the Articles of Incorporation or the
By -Laws of the Corporation.
Section 6.3 Committees. The Board of
Directors, by resolution adopted by a majority of the
directors in office, may designate and appoint one or more
committees, which committees, to the extent provided in
such resolution, shall have and exercise all the authority
of the Board of Directors, except as otherwise provided by
law, the Articles of Incorporation, or these By -Laws.
ARTICLE VII
OFFICERS
Section 7.1 Number. The officers of the
Corporation shall be the President, one or more
Vice- Presidents, the Secretary, the Treasurer and such
other officers as the Board of Directors shall from time
7
•
to time elect with such duties as from time to time may be
prescribed by the Board of Directors or the By -Laws.
Section 7.2 Election and Term of Office. All
officers shall be elected by the Board of Directors and
shall serve until their successors are elected. Any two
or more offices may be held by the same person, provided
that the Corporation shall have not fewer than two persons
as officers. All officers shall be subject to removal at
any time by the Board of Directors whenever in the judg-
ment of the Board of Directors the best interests of the
Corporation will be served thereby. The Board of
Directors may, in its discretion, elect acting or tempo- '
rary officers, elect officers to fill vacancies occurring
for any reason whatsoever, and limit or enlarge the duties
and powers of any officer elected by it. Officers need
not be directors of the Corporation.
Section 7.3 President. The President shall
preside at all meetings of the Board of Directors. Unless
otherwise determined by the Board of Directors, the
President shall have general charge and supervision of the
Corporation. The President shall perform such other
duties as are incident to the office or are required by
the Board of Directors.
Section 7.4 Vice - President. In the absence or
disability or refusal to act by the President, the
8
•
Vice- President or Vice - Presidents shall, in the order
designated by the Board of Directors, perform all of the
duties of the President, and when so acting shall have all
the powers of and be subject to all the restrictions upon
the President. The Vice - President or Vice - Presidents
shall have such powers and perform such other duties as
from time to time may be prescribed by the President, the
Board of Directors or the By -Laws.
Section 7.5 Treasurer and Assistant Treasurer.
The Treasurer shall be the chief financial officer of the
Corporation and exercise general supervision over the
receipt, custody and disbursement of corporate funds. The
• Treasurer may be a corporation. The Treasurer shall
perform all other duties assigned by the Board of
Directors. The Assistant Treasurer or Assistant
Treasurers, if elected, shall, in the order designated by
the President or the Board of Directors, perform all the
duties and exercise all the powers of the Treasurer during
the absence or disability of the Treasurer or whenever the
office is vacant and shall perform all the duties assigned
by the President or the Board of Directors.
Section 7.6 Secretary and Assistant
Secretaries. The Secretary shall keep the minutes of all
meetings of the Board of Directors. The Secretary shall •
keep or cause to be kept a register showing the names of
9
•
the directors and officers with their addresses. The
• Secretary shall give notice in conformity with the By -Laws
of all meetings of the Board of Directors. The Secretary
shall also perform all other duties assigned by the Board
of Directors. The Assistant Secretary or Assistant
Secretaries, if elected, shall, in the order designated by
the President or the Board of Directors, perform all the
duties and exercise all the powers of the Secretary during
the absence or disability of the Secretary or whenever the
office is vacant, and shall perform all the duties
assigned by the President or the Board of Directors.
ARTICLE VIII
AUDITOR
An auditor may be elected by the Board of
Directors to serve until a successor is elected. No
director or officer of the Corporation shall be eligible
to serve as auditor.
ARTICLE IX
DISBURSEMENTS AND CONTRIBUTIONS
Section 9.1 Disbursements. Disbursements of
the funds of the Corporation for the purposes for which it
is organized shall be made by the Board of Directors in
its discretion.
10
•
Section 9.2 Limitations on Disbursements. The
Board of Directors shall not make any disbursements or
contributions of the funds or assets of the Corporation to
or for the benefit, directly or indirectly, of any
director or officer of the Corporation, except for reason-
able payments for services actually rendered to the
Corporation by such director or officer as an employee of
the Corporation.
ARTICLE X
MISCELLANEOUS
Section 10.1 Inspection of Corporate Records.
The books of account and minutes of proceedings of the
directors shall be open to inspection upon the written
demand of any director, at any reasonable time, and for a
purpose reasonably related to such director's interests as
a director. Such inspection may be made in person or by
an agent or attorney, and shall include the right to make
copies. Demand for inspection may be made in writing upon
the President, the Secretary or any Assistant Secretary of
the Corporation.
Section 10.2 Execution of Instruments
(1) All checks and other orders for the payment
of money, drafts, notes, bonds, acceptances, contracts,
and all other instruments, except as otherwise provided in
these By -Laws, shall be signed by such person or persons
11
•
as shall be provided by general or special resolution of
the Board of Directors, and in the absence of any provi-
sion in these By -Laws or any such general or special
resolution applicable to any such instrument, then such
instrument shall be signed by the President or
Vice - President, and by the Treasurer or the Secretary.
Unless authorized by the Board of Directors, no officer,
agent or employee of the Corporation shall have any power
or authority to bind the Corporation by any contract or
engagement or to pledge its credit or to render it liable
for any purpose or to any amount.
(2) The Board of Directors may provide for the
execution of checks by the printed, lithographed or
engraved facsimile signature or signatures of the person
or persons authorized to sign checks.
Section 10.3 Inspection of By -Laws. The
Corporation shall keep in its principal office the
original or a copy of the -By -Laws as amended, certified by
the Secretary, which shall be open to inspection by the
directors at all reasonable times during office hours.
ARTICLE XI
SEAL
The Corporation may have a seal of such form as
the Board of Directors may from time to time determine.
12
• N
ARTICLE XII
AMENDMENTS
The By -Laws may be amended or repealed in
accordance with the provisions of the Articles of
Incorporation.
13
CERTIFICATION
I certify that I am the Secretary of the West
Hawaii AIDS Foundation and that the foregoing By -Laws were
adopted as the By -Laws of the corporation by its Board of
Directors effective the day of Tuhe._ , 1993.
MICHAEL TRAUB, ..D.
Secretary
1
14
•
BYLAW AMENDMENTS
Section 6.3 Committees. The Board of Directors,
• by resolution adopted by a majority of the directors present at
a meeting at which a quorum is present, may designate and
appoint one or more committees, which committees, to the extent
provided in such resolution, shall have and exercise all the
authority of the Board of Directors, except as otherwise
provided by law, the Articles or Incorporation, or these By-
Laws.
The board shall specify the committee's function, •
authority, and rules within the limits consistent with these
By -Laws or with rules adopted by the board. The board shall
appoint committee Chairpersons. Other committee members shall
be selected by the committee Chairperson and approved by the
Board of Directors. At least one board member shall be
appointed to each committee. Any member may be removed by the
Board whenever in its judgment the best interest of the
Foundation shall be served by such removal.
410 0
BY -LAW AMENDMENT
Section 4.3 Term of Office. All directors' terms
• shall be for a period of two years. Upon majority vote of the
Board of Directors, a board member may serve a second term.
Upon unanimous vote of the Board of Directors, a director may
serve additional consecutive terms.
A former board member may resume membership on the
Board of Directors under this section after a one year break
from service. (approved 6/30/94).
•
BY -LAW AMENDMENT
Section 7.2 Election and Term of Office. All
officers shall be elected by the Board of Directors and shall
serve for a one year term (6/30/94). Any two or more offices
may be held by the same person, provided that the Corporation
shall not have fewer than two persons as officers. All
officers shall be subject to removal at any time by the Board
of Directors whenever in the judgment of the Board of Directors
the best interests of the Corporation will be served thereby.
The Board of Directors may, in its discretion, elect acting or
temporary officers to fill vacancies occurring for whatever
reason, and limit or enlarge the duties and powers of any
' officers elected by it. Officers of the of the Foundation
shall also be members of the Board of Directors.(approved 11/
17/93)
BY -LAW AMENDMENTS
Section 4.1 Number and Qualifications of
Directors. The initial number of directors of the Corporation
shall be as set forth in the Articles of Incorporation. The
number of directors may be increased or decreased from time to
time by amendment to the By -Laws. The number of the
Corporation shall not be more than 15. (approved 6/30/94).
410 41
BY -LAW AMENDMENT
Section 9.2 Limitation on disbursements. The Board
of Directors shall not make disbursements or contributions of
the funds or assets of the Corporation to or for the benefit,
directly or indirectly, of any director or officer of the
Corporation, except for reasonable payments for services
actually rendered to the Corporation by such director or
officer as an employee or contractor of the Corporation,
provided that the Board Development Committee develop a policy
on the receipt of Corporation funds by a director. (approved
10/13/94).
1'
POLICY RE: BOARD MEMBER COMPENSATION
WHEREAS, the Board of Directors of the WHAF is committed to a
volunteer Board of Directors and desires that Board members be
encouraged to volunteer their time to the organization.
WHEREAS, the Board of Directors, however, recognizes that the
. WHAF is part of a relatively small community and that Board
Members may be in a position to provide quality and needed
services to the organization beyond that which might be
expected of a volunteer board member, and the board member may
be able to provide said services in the most cost efficient
manner.
WHEREAS, until October 13, 1994, the WHAF Bylaws, Article IX,
Section 9.2, appeared to prevent individual Board members from
receiving funds of the WRAF for services provided to the
organization unless the Board member was an employee of WHAF.
WHEREAS, at the October 13, 1994, the WHAF Board of Directors,
by a majority vote amended Section 9.2 of the WHAF Bylaws to
allow Board members reasonable compensation for services
provided to the WHAF with the caveat that the Board of
Directors would develop a policy regarding compensation so as
to avoid conflicts of interest and the appearance of conflict.
RESOLVED THAT, where a Board member proposes to be paid
reasonable compensation for services provided to WHAF or WHAF
clients, the Board member receiving the funds must disclose to
the Board of Directors, receipt of funds within thirty (30)
days of receipt or at the first board meeting following
receipt, whichever is earliest.
Prior to disbursement of funds to a Board member, the Executive
Director shall solicit bids and /or determine the commercially
reasonable value of services to be provided by the Board
member. In addition, the Executive Director shall reference
the disbursement in the Executive Director's report at the
board of directors meeting following disbursement.
Any disbursement to a Board Member, other than for medical
related services, in excess of $250.00 must be pre approved by
the Board of Directors. In the event that pre approval by the
Board of Directors is not practical, pre approval must be
granted by the Executive Committee.
eas /78842 /dots /WHAF.remun
1' '
Proposed policy of WI-JAF regarding minority representation
It is the policy of the WHAF to encourage the inclusion of minority groups on the
board of directors, committees and staff.
•
0 West -I- -Iowa
6I 5
AIDS FoIA Ind a ±iov
a I �
I <0.,., ti
,�.
BY LAW AMENDMENT
Section 4.7 NEPOTISM
No individual receiving compensation from the foundation, or the spouse,
parent, child or domestic partner /significant other or sibling of an individual
receiving compensation from the foundation may serve on the board of directors.
Further, no board member shall be the spouse, parent, child or domestic
partner /significant other or sibling of another board member.
Approved: February '"/ , 1999
P.O. BOX 846 , KEALAKEKUA, HI 96750
PH. (808) 322 -1718, FAX (808) 322 -0762