Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
COM 0667.041 1998-2000
i µlll Sc tvnn /Kenanwaroc • Cowl 066 1. 041 ((qqi- 2000:, Shsri- �r` '+M9 i l f 0 -. rt Stephen K. Yamashiro - A Harry A. Takahashi Mayor / ; Di.ectoF • s. _ �= S. K. Schutte 9T E OFS,:' Deputy Countp of 3abnaii DEPARTMENT OF FINANCE 25 Aupuni Street. Room 118 • Hilo. Hawaii 96720 -4252 (808) 961 -8234 • Fax (808) 961 -8248 • HAWAII COUNTY NONPROFIT GRANTS (FY 2000 -01) - HUMAN SERVICES NONPROFIT GRANTS REVIEW COMMITTEE (HSNPGRC) FISCAL YEAR ENDING:June 30, 2001 DATE OF APPLICATION: January 28 , 2000 GRANT APPLICATION FOR: Kealakehe Prevention and Outreach Program (Program Title) Legal Name of Organization: The Salvation Army - Kona Interim Home Mailing Address: P.O. Box 5085 Hilo, HI 96720 Facility/Site Address: 74 -5045 Hua'ala Street, Ka.i.lua -Kona, HI 96740 Director /Site Manager: Al vi rf J i tchaku Phone: 935 -4411 Ext. 16 Pauline Pavao,.Administrator 935 -4411 Ext. 11 Organization President: David Edwards, President Phone: (310). 541 -4721 Contact Person (Grant Writer) Alvin J i tchaku Phone: 935 -4411 Ext. 16 Amount of request for County funds: $ 40,115 Total annual budget of organization: $ 1,464,000 Has the applicant applied for any other funds from the County of Hawaii this fiscal year? 0 Yes Source /Department: 0 No Agency /Program(s): 0 Social Services (5 Youth Programs 0 Elderly Programs Check Category (ies) 0 Culture and Arts 0 Education 0 Other Briefly, define the program for which funding is being requested: Prevention program for youth in the decrease of use and abuse of alcohol, illicit drugs and early use of gate -way drugs, violence, and decrease of adolescent sexual behavior through outreach services, and SMART MOVES a nationally recognized Comm. No. °� U 41 prevention program. �M File No. 'f- 1 Ref. To: 14SEDC■ Ref. Date FEB 2 3 711011 I. QUALIFYING STANDARDS FOR APPLICANTS An applicant must meet all of the following standards: 0 Be chartered or othenvise authorized to do business in the State for charitable purposes and �C exempted from the Federal income tax by the Internal revenue Service. V Have a governing board whose members serve without compensation and have no conflict of interest between their regular occupations and the services provided. 0 Have bylaws or policies which describe the manner in which business is conducted, including management, audit, fiscal policies and procedures, policies on nepotism, and policies on management of potential conflict of interest. Have at least one year's experience with the service or activity for which the appropriation is sought or can otherwise demonstrate to the satisfaction of the County sufficient expertise to successfully carry out the service or activity. 0 Be licensed and accredited in accordance with applicable requirements of Federal, State and County laws. R. GRANT CONDITIONS The applicant agrees to comply with the following terms & conditions prior to receiving a grant award. A. Comply with applicable Federal and State laws prohibiting discrimination against any person on the basis of race, color, national origin, religion, creed, sex, age, or handicap. B. Agree not to use any public funds for purposes of entertainment or perquisites. C. Comply with such other requirements as the Director of Finance may prescribe to ensure adherence by the nonprofit organization with Federal, State, and County laws, and established standards for fiscal and program management. D. Allow the Director of Finance, the committees of the council and their staffs, and the Legislative Auditor access to records, reports, files, and other related documents in order that the program, management, and fiscal practices of the nonprofit organization may be monitored and evaluated to assure the proper and effective expenditure of public funds. III. RECORDS AND REPORTS A. The applicant shall follow generally accepted accounting procedures and practices and shall maintain books, records, documents, and other evidence, which sufficiently and properly account for the expenditure of County funds. The books, records and documents shall be subject at all reasonable times to inspection, reviews, or audits by the County expending agency, the Director of Finance, and the Legislative Auditor, or by their representatives. B. The County expending agency, Director of Finance, or County Council may request periodic written reports on the use of County funds. C. The nonprofit organization shall submit a final written report to the Legislative Auditor within sixty (60) days after June 30 of the fiscal year. The report shall include an explanation of the public benefits derived from the awarding of the grant and a listing of other funding sources and amounts obtained during the award period. 2 IV. QUARTERLY ALLOCATION Under no circumstances shall grant funds be disbursed in a lump sum payment. Grant funds will be disbursed to Grantees only through a quarterly allocation process. The disbursement of grant funds can be formulated on an equal quarterly apportionment basis. V. GRIEVANCE PROCEDURE The applicant will adopt and maintain a grievance procedure to assure proper accounting for any concerns and complaints about its programs or services that may arise from its members, employees, clients or from other members of the public. VI. DISCLOSURE OF INFORMATION All information, data, or any other material provided to the County by virtue of this application shall be subject to the Uniform Information Practices Act (UIPA), ch. 92F, Hawaii Revised Statutes. All such material is deemed government record and shall be open to the public and may be provided to other public and/or private funding sources. VII. CONTINUED ELIGIBILITY Any applicant -or recipient who withholds or omits any material facts or deliberately misrepresents such facts to the County of Hawaii shall; I) Immediately be disqualified from consideration for Nonprofit Grant funding; OR 2) be in violation of the terms of the Grant Agreement of County funds in which case a grant agreement can be terminated by the County and the recipient or provider may be liable to reimburse all or a portion of any funds received therein. VIII. ACKNOWLEDGMENT The Salvation Army -Kona Interim Home • (Legal Name of Organization) hereby agrees to administer the Kealakehe Prevention and Outreach (Program Title) in accordance with the regulations, policies and procedures prescribed by the Hawaii County Finance Department. Distribution of grant funds is limited to grantees, which are in compliance with County regulations, policies and procedures. The County reserves the right to withhold grant distributions at any time the grantee is not in compliance. It is the policy of the County of Hawaii and for those who do business with the County to provide equal employment opportunities to all persons regardless of race, physical disabilities, color, religion, sex, age, or national origin as mandated by the Federal Civil Rights Acts, as amended, and any other federal or state laws relating to equal employment opportunities. IX. AMENDMENTS TO THE APPLICATION/EVALUATION The applicant assures that it will submit to the HSNPGRC for prior review and approval, a written request and justification for any changes, additions, or deletions to any portion(s) of the grant application or a duly executed Grant Agreement of County Funds. The applicant will cooperate and assist in any effort undertaken by the HSNPGRC to evaluate, inspect or otherwise monitor the effectiveness, feasibility, and/or cost efficiency of any and all practices, policies and procedures or activities pursuant to this application or any grant designation or allocation received as a result of this application. 3 • X. AUTHORITY AND CAPACITY OF APPLICANT The applicant certifies that it has the authority and capacity to develop and submit this application, and to fully administer the program(s) pursuant to this application. UNSIGNED PROPOSALS WILL NOT BE ACCEPTED! The Salvati•n Army, a California Corporation e Signatur - o ''resident Chairperson Date YDivisional Commander te_afi C I te nature of Executive ctor /Manager Date TABLE OF CONTENTS Pace No. Tab No Program/Service Description 1 1 Organization/Agency Information 7 1 Budget Forms Organizational Chart/Board of Directors 3 Staff Information Sheet 4 Job Descriptions/Resumes 4 Financial Questionnaire 5 Financial Statement/Audit 5 1RS Form 990/Letter of Exemption 6 Articles of Incorporation/By-Laws 7 Certificate of Insurance 8 Use of Tobacco Policy g Drug -Free Workplace Policy 8 3. rTh I+ l i ;! 1 • 2000 NONPROFIT GRANT APPLICATION THE SALVATION ARMY -KONA INTERIM HOME PROGRAM/SERVICE DESCRIPTION A. Overview: 1. Describe the program for which funding is being requested. The Salvation Army -Kona Interim Home(SA -KIH) proposes to continue our prevention program started in 7/98 for youth in the decrease of use and abuse of alcohol, illicit drugs and early use of gate -way drugs, violence, and decrease of adolescent sexual behavior through an outreach counselor. This service will be available to at -risk populations such as runaways and other status offenders, those at risk of teen pregnancies or involvement in youth gangs, and youth experiencing poor adjustment to school including truancy and dropout. Research indicates that children are influenced by home, school, peers and the community in which they reside. We will undertake a community -wide approach in addressing child and adolescent problems, focus on reducing risk in the four areas mentioned. The overall goal of the program is to provide prevention services to the Kealakehe community whose children attend Kealakehe elementary, middle and high schools, with special attention to families residing in the public housing projects such as Kealakehe, Kaimalino La'i Lani and Jack Hall, as well as the Hawaiian Homes Kanio Hale. This will be accomplished by outreach counseling services to youth and their families, and by implementing elements of Smart Moves, a nationally recognized prevention program developed by the Boys and Girls Club of America. Services of the current county funded programs will continue including cultural and community service learning; the neighborhood watch program in the Kealakehe Schools area; peer mentoring and leadership program; and cultural diversity classes to fifth and sixth graders at Kealakehe and Konawaena Elementary and Intermediate Schools. 2. What unique or significant service will be provided? Smart Moves will be the centerpiece of various services provided. It has been recognized as one of 10 exemplary primary prevention programs by the US Center for Substance Abuse Prevention(CSAP), and the National Prevention Network(NPN) of the National Association of State Alcohol and Drug Abuse Directors. It has been lauded as a premier prevention program by the White House Conference for a Drug -Free America as well as the Children's Defense Fund, and cited for its parent training component by the Office of the Inspector General of the U. S. Department of Health and Human Services. Major service delivery components of Smart Moves include: 1)Be Smart - an in- service training for community leaders, parents, teachers, and teen peer - leaders; 2)Smart Ideas - activities which will assist Smart Moves participants to plan, publicize and implement prevention activities; 3)Start Smart- activities which help pre -teens develop resistance skills to the negative influences of drugs, alcohol use, and sexual behaviors; and 4)Keep Smart - skills development program for parents. The neighborhood watch program will involve working with youth and families in the community to strengthen and make the community safe, while the peer mentoring program will empower youth, lessen recidivism in the juvenile justice system and increase school attendance. Cultural diversity classes will help children recognize and respect the differences in each other and leam how to manage their anger and improve peer relationships. 1 • 3. What specific outcomes are to be achieved? The outcomes we hope to achieve include decrease in juvenile crimes, involvement in drugs, violence and gangs, early sexual behaviors, and improvement in academic performance and school attendance. We also hope to assist youth in developing healthy behaviors and provide them with a strong foundation of skills for health promotion and problem behavior prevention. 4. How will the proposed program empower participants /clients to become self - sufficient and facilitate positive social change? SA -KIH utilizes a Youth Development strategy which is based on the premise that most youth will become effective and contributing citizens of our society by providing them 1)a sense of belonging in an environment they know they are welcome, where they fit and are accepted, 2)a sense of usefulness by giving them the opportunity to do something of value to others, 3)a sense of competence with a feeling of pride that they are capable of doing something and doing it well, and 4)a sense of power and influence for which they have a chance to be heard and have influence on decisions. With the implementation of the Youth Development strategy, and prevention principles of Smart Moves, and involving parents and members of the community, we believe the youths served and their parents will be able to make positive social changes in their behaviors. B. Problem/Need: 1. What is the problem/need the proposed program is designed to meet? Alcohol and other drug use is a particularly insidious problem because it rarely remains isolated. It is widely recognized as a major contributing factor in other youth problems including: school failure, truancy, sexually transmitted diseases, runaways, suicide, pregnancy, school dropout, family problems and crimes. According to a recently released fifth annual Survey of Social Indicators by the Hawaii County Mental Health Association, West Hawaii tops the list with alcohol abuse. This district has continued to grow in population from 8100 in 1970 to 33,500 in 1994. West Hawaii has a highly transient population. The high cost of living requires parents to hold down several jobs, which leaves children without supervision during the evenings and weekends. Transience and rapid population growth are two factors which contribute to a community being at risk. Statistics released by the Kona Community Policing Team indicate that there were 8,754 missing person reports filed in North and South Kona in 1996. Most of these reports involved youth. Also, according to a survey conducted by the University of Hawaii Center for Research, 66% of youth who were provided services at SA -KIH reported they had friends in gangs or knew of people in their neighborhoods who were in gangs. Ninety percent of youth receiving services through SA -KIH residential or outreach programs were identified as being chronic status offenders or law violators, while 85% were not in school, or being home schooled but not completing their homework. The SA-KIN facility is located in the Kealakehe community. In a Honolulu Advertiser article published 1/18/98 entitled "Needy Schools Fail to Improve", Kealakehe Elementary and Intermediate School was listed as a Title I school which receives funds because at least 40% of the students qualify for free or reduced lunches, and identified as in need of improvement. 2 2. Who are the target population and what are the specific needs? The target population are youths ages 9 to 18 years of age, with primary focus on youths attending 4 to 8 grades and their families who may be at risk of becoming involved with alcohol/drugs, juvenile crimes or other delinquent behaviors, have low self - esteem, poor academic performance, and/or lacking opportunities to participate in alternative pro- social activities. 3. What is the geographical areas(s) to be served, facility and hours of operation? This outreach counselor will primarily serve the Kealakehe community whose children attend Kealakehe Elementary and Intermediate School, and 5th and 6th graders at Konawaena Elementary and Intermediate School. This is the only position we have providing outreach prevention services through SA -KIH, whose business hours are 8:30 a.m. to 4:30 p.m. However, our Ho'okala(Jail and Lockup Removal) program is available 24 hours a day to the police for juveniles arrested by the police as is our emergency shelter program. Services offered through this program will be done so in consideration of program needs beyond the normal office hours, including evening and weekends. C. Collaboration/Coordination: 1. What specific measures will be taken to collaborate /coordinate with other community resources to achieve maximum program efficiency and cost effectiveness ?. In an effort to collaborate and not duplicate services, SA -HIH outreach administration and outreach staff have been instrumental in bringing community agencies together through ongoing contacts with such programs as Parent Center of Kealakehe Middle School, Conununity Policing program, Kealakehe Neighborhood Watch, QLCC, Kealakehe Youth Council, Family Support Services, principals of Kealakehe Elementary, Middle and High Schools, and Alu Like. We have also been able to obtain approval to utilize classroom space at the elementary and middle schools to implement our ASIP(After School Improvement Project). 2. How will these measures reduce or eliminate any existing duplication of services to your designate target group? Through the activities listed above, duplication of services will be avoided. Rather, there has been and will continue to be a coordinated effort at providing services to the youth of Kona. D. Goals and Objectives: 1. What are the major goals/benchmarks of the proposed program? Goal 1: To prevent or reduce delinquent behaviors by involving youth in activities that will promote and increase participation in alternative pro - social activities such as peer mentoring and leadership training, provide cultural and community service learning activities and improve or enhance their personal health. Goal 2: Provide Smart Moves prevention activities to educate youth and teach them the resistance skills needed to avoid involvement with alcohol and other drug use and the postponement of sexual involvement. Goal 3: To involve peer youth and adults as mentors to assist with the planning, implementation and.evaluation of Smart Moves activities and the goals and objectives of the program. Goal 4. Improve parent/family relationships by offering parents opportunities to participate in prevention- focused activities. 3 Goal 5. Establish a community- prevention team for the purpose of assisting with community- wide activities and generate continued support including the neighborhood watch program. 2. What specific objectives /action steps are planned for each goal? Objective 1.1: Provide peer mentoring and leadership training for approximately 15 youth in collaboration with Alu Like Objective 1.2: Provide culturally competent and community service learning activities in collaboration with private and public community organizations for 20 youths.. Objective 2.1: Approximately 45 youth, ages 9 -12, will participate in small group sessions learning accurate information about "gateway drugs" and the consequences of using them. 75% of the youth will complete these sessions. Objective 2.2: Approximately 45 youth, ages 9 -12, will participate in small group sessions identifying peer and social pressures that influence young people to become involved in cigarette smoking, use alcohol and other drugs and adolescent sexual involvement. 75% of the youth will complete these sessions. Objective 2.3: Approximately 45 youth, ages 9 -12, will participate in small group sessions to develop skills necessary to resist cigarette smoking, the use of alcohol and other drugs, and adolescent sexual involvement. 75% of the youth will complete these sessions. Objective 2.4: Approximately 45 youths, ages 9 -12, will participate in small group sessions which will provide them with a decision- making process that will help them make responsible choices. 75% of the youth will complete these sessions. Objective 2.5: Approximately 45 youth, ages 9 -12, will participate in small group sessions aimed at improving self - image. 75% of the youth will complete these sessions. Objective 3.1: Provide peer leaders with small group prevention- focused activities on alcohol, drug and teen pregnancy through Smart Moves curriculum. 75% of the participants will complete training objectives and apply skills learned. Objective 3.2: Provide opportunities to 5 youth peer leaders through Journey, an experiential learning program, and apply the skills learned. Objective 3.3: Provide opportunities for peer leaders to increase their sense of usefulness by co- facilitating the implementation of Start Smart activities. Objective 3.4: Provide the opportunity for peer leaders to feel personal pride and accomplishment by assisting with the fulfillment of the project goals and objectives. 75% of the participants will complete a minimum of three months mentoring relationships with younger peers. Objective 3.5: Provide opportunity for peer leaders to experience a sense of empowerment by involving participants in ongoing evaluation process. 75% of participants will actively take part in project meetings. Objective 4.1: Provide 20 parents with small group prevention- focused activities on alcohol, drug and teen pregnancy through Smart Moves parent curriculum. 75% of the parents will complete activities. Objective 4.2: Provide 20 parents the opportunity to improve parent -child relationships through experiential learning activities. 75% of the parents will complete activities. 4 • Objective 4.3: Develop with parents, activities and events that will promote family cohesion and inclusiveness. Objective 4.4: Establish working relationships with community organizations that support and strengthen family support initiatives. Objective 4.5: Provide family- focused interactive, skill - building sessions to increase knowledge about tobacco, alcohol, drugs and other risky behaviors. Objective 5.1: Develop a community advisory board for the purpose of generating interest and support for the program. Members recruited will include parents, school officials and community organization members. Objective 5.2: Businesses in the community will be identified to provide resources(either program materials or locations for outings) for youth/family activities. Objective 5.3: Initiate or continue community outreach to develop adult volunteers for assistance with group activities. Objective 5.4: Develop a neighborhood watch program in collaboration with Alu Like, Jack Hall Housing, Kealakehe School, and community police officers. 3. What is the timeline(start and end dates) for each action step? Begin July 2000 and end June 2001: Objectives 1.1; 5.4; 2.1; 2.2; 2.3. Begin September 2000 and end June 2001: Objectives 1.2; 2.4; 2.5; 5.1; 5.2; 5.3. Begin November 2000 and end June 2001: Objective 3.1. Begin January 2001 and end June 2001: Objectives 3.3; 3.4; 4.1; 4.2; 4.3; 4.4; 4.5. Begin March 2001 and end June 2001: Objectives 3.2; 3.5. 4. What significant client- centered outcome(s) 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. The children and adolescents who complete the Smart Moves program will develop the skills necessary to resist the pressures and influences that promote alcohol and other drug use, premature sexual involvement, and healthy behaviors to promote positive academic performance, school attendance, and nondelinquent behaviors. 75% of youths served will complete the Smart Moves program. Parents of these youths will participate in Smart Parents, which provides the . same information given to their children, and assists in communication skills between parent and child. E. Service Delivery: 1. What methodology will be used in the proposed program's delivery of service(s)? SA -K11 has a outreach prevention program which targets youth 9 to 18 years of age and their families who may be at -risk of becoming involved with juvenile crimes or other delinquent behaviors, low self - esteem, failing academic performance, and/or lacking opportunities to participate in alternative pro - social activities. Service delivery components include: 1)Personal and Educational Development; 2)Cultural Enrichment; 3)Citizenship and Leadership Development; 4)Parent Component for Prevention; and 5)Community Outreach activities. The peer.mentoring and leadership training program will be in collaboration with Alu Like involving meeting once weekly for six weeks. Classes will include topics such as public speaking, grooming, communication skills, facilitating discussions, and social skill development The 5 • • cultural and community service activities program will be developed with input and planning from youth and participate in pro - social activities including recreation, arts /crafts, outdoor excursions and educational enhancement activities to prevent involvement with youth gangs and delinquent behavior. The phrase "Youth Development" best describes the programmatic approach taken by SA -KIH in meeting the needs of the youth we serve utilizing a Youth Development strategy described in Section A -4. Smart Moves, a national drug, alcohol, and teen pregnancy prevention program will be utilized in addressing the needs of the target youth population and the community. F. Evaluation: 1. What process will be used to evaluate the program and service(s)? Present in the objectives and timelines is youth involvement in planning and implementing of program activities and special events which fulfills the need for a sense of competence, usefulness and empowerment. Smart Moves provides for each youth to assist in modifying activities to help convey the prevention messages to resist the negative influences of alcohol, other drug use and postponement of sexual involvement. Pre and post tests are incorporated in the Smart Moves program, which will be administered by both youth and parents to assist with the evaluation process. Small group meetings will be conducted to identify specific strengths and weaknesses of the service delivery and the outcomes achieved. In addition, the Specialist will submit monthly and quarterly activity reports which identify the number of youths served based on the objectives and information about accomplishments, problems encountered, coordination activities and future plans, use of volunteers, and training received. This will allow the Program Director to continuously review quantitative data. In addition, the Program Director will meet with program staff weekly, make at least one site visit per week, randomly interview youth and parent participants and meet with police, school officials and community agencies to receive feedback. Finally, the project as a part of its evaluation process will ask participants to complete a satisfaction survey at the end of each program year. The evaluation process will also include utilizing an "Informative Evaluation Model." 2. How will this process measure the outcomes specified in Item D, (1-4)? The "Information Evaluation Model? is divided into two parts: 1)information gathering and monitoring procedures; and 2)a systematic evaluation process for the analysis of information gathered. Monitoring provides for comparison of program plans with what actually happened. It entails collecting specific information on events associated with the operation of the program in the respective Objectives or action plans. The process and procedures for systematic evaluation will be to analyze information gathered through monitoring procedures and enables decisions to be made regarding the following measures: 1)the efficiency of program; 2)the impact of the program on the targeted population; 3)the impact of the program on the total community; and 4)the impact of the program on the overall identified problems. G. Program Fees: 1. Does your organization charge a membership fee for service participants? No. 2. Does the proposed program charge participants a fee'for service(s) provided by your organization? No. 6 • H. Viability: 1. What is your justification or rationale for the expenditure of public funds for the proposed program? Youth serving organizations such as SA-KM play a very vital role in fostering the healthy development of youth. In order to succeed in this undertaking, however, requires a partnership between youth serving agencies, government and the community to join in a collaborative effort to expand opportunities for young adolescents. Especially, to provide quality and relevant out of school activities as proposed by this application. These prevention programs will assist youth to keep out of the juvenile justice system, which taxes the manpower and finances of the courts, police, treatment and intensive treatment and counseling programs, schools, and the community at large. Private non -profit agencies such as SA -KIH must rely on funding through private and government sources in order to implement prevention program for youth. The entire community benefits from such programs, which to a large extent, are funded by taxes and other fees paid by the public. 2. What are your financial and programmatic plans to sustain the proposed program beyond the upcoming fiscal year? We are always seeking ways to fund this program through purchase of service contracts through state and federal funds. We had included funding for this and additional positions in our purchase of service funding request for FY00 and FY01 through the State Office of Youth Services. However, no funding was approved. Funds for our Safe and Drug Free Schools program ended July 1999. We also continuously explore funding through private trusts and foundations to assist sustaining this program. However, no such funds have either been. available or appropriate for the type of program we provide. The possibility of securing funds through other sources during the upcoming fiscal year is not very promising. We will continue working closely with Boys and Girls Club of Hawaii to explore the availability state and federal funds for joint projects. I. Budget: See attached budget tables and attachments. ORGANIZATION /AGENCY INFORMATION A. Board of Directors: The Salvation Army(SA) presently operates in over 100 countries led by an international leader with the rank of General. SA divides the work into geographical territories, each directed by a Territorial Headquarters Commander(THQ) who is responsible to the General. The US is divided into four territories, each incorporated separately with its own Board of Directors, with Hawaii being part of the Western Territory covering 13 states. Each Territory is broken down into Divisions headed by a Divisional Commander. Hawaii's Divisional Headquarters(DHQ) is located on Oahu. The Western Territory Board of Directors, located California, is responsible for the 13 states within the Territory and is primarily responsible for corporate matters. Given their broad responsibilities, the Board is unable to conduct the everyday affairs of the individual SA units and programs. Therefore, specific responsibilities are delegated to the Finance Councils in each Division. The Hawaii Divisional Finance Council(DFC), located in Honolulu, is composed of the 7 • • following Officers and serves as SA -HIH's `Board ofDirectors. ": Divisional Commander; Secretary, Finance Secretary, Youth Secretary, Director of Women Ministries, all of whom have specific state -wide responsibilities. Hereafter, and information requested about the Board of Directors will relate to the DFC. 1. Has the organization's Board of Directors received formal training within the past two(2) fiscal years? No. a)What plans do you have to provide formal training to your current Board of Directors? No specific training is scheduled, as each member of the DFC has administrative responsibility to specific program areas. SA -KIH provides orientation to the Divisional Secretary, who is the immediate supervisor to the Administrator of SA -Kill regarding programs and services of the agency. b)When will the next board training be completed? None is scheduled. DFC members attend seminars and management training sponsored through SA or outside providers relative to their areas of responsibilities on a as needed basis. c)How will you provide formal training to newly arriving board members or board members who miss a scheduled training? Orientation to SA -KIH programs and services will be provided either through the Divisional Secretary or SA -KIH Administrator. 2. What are the primary roles and responsibilities of your organization's Executive Director? The Interim Home Administrator(MA) is responsible for the overall administration of the Hilo and Kona Interim Homes, and supervision of the Program Directors for Residential and Outreach Services, Fiscal and Office Managers. She works cooperatively with the Hilo and Kona Corps Officers and the Island Coordinator for SA affairs and their respective Advisory Boards, but is directly responsible to the Division Secretary. 3. What are the primary roles and responsibilities of your organization's Board of Directors? From an operational perspective, the DFC serves as SA -KIH's Board of Directors: a). It approves the hiring, promotions and termination of all employees. b). It must approve all contractual agreements (business /professional consultants, vehicles, rentals,etc.) in the Division, and those requiring corporate approvals are forwarded to THQ. c). SA -KIH makes all program decisions and establishes inter - agency working relationships, but is still responsible to the Divisional Secretary, and thereby the DFC for its performance. SA- KIH's plans to establish new programs or expand existing ones must first be approved by the DFC. d). SA -KIH cannot make major business decisions or enter into any written agreements without the DFC's approval. e). Although government contracts must be approved at THQ, the DFC is delegated the authority to approve contract amendments, so it has some jurisdiction over such contracts. f). The DFC has oversight responsibility of all SA activities and has the authority to intercede in any business activity which appears counter to the interests of the corporation. g). The Board of Directors recognizes the DFC as its local agent in all SA activities, and for practical purposes, the DFC functions as the local Board of Directors. 8 • B. Past Performance:. How effective has your organization/agency been in achieving program goals in the past two(2) fiscal years? Include the following information: a)Quantitative data on numbers served; and b)Qualitative data showing number and % of participants achieving measurable outcomes? SA -KIH operates a residential program which includes an emergency shelter and group home, and an outreach and prevention/intervention program. The residential program accepts placement of youth 12 to 17 years of age from 24 hours to 90 days for abuse and neglect from DHS and status offenders and law violators from FC. During FY98 and FY99, the following youths were served: 309 youths were provided residential care due to lack of other placement resources. 80% were provided incident free sanctuary days 75% were assisted to return home within 30 days 20% were assisted to enter other alternative placements within 30 days Ho'okala, ajail and lockup removal program, accepted 311 referrals from the police for youths arrested for status offenses who were unable to return home. 80% were reunited with their families. 85% of those referred by the police were not referred back to the program. 350 youths and 300 parents were provided supportive services through prevention services aimed at providing counseling and pro - social alternative activities. 500 units of activities were provided to these youth and parents. C. Financial: 1. Have your organization's current program operations remained the same as last year? What major program or financial changes will be incurred next year? The residential program has remained essentially the same as last year. Funding of $50,000 per year for our Conununity Outreach for Drug Abuse and Violence Prevention program which began 7/97 ended 6/30/99. We received a Public Housing Drug Elimination Grant of $69,000 for the period October 1999 to December 2000 from the Housing and Community Development Corporation of Hawaii for a drug prevention program in the Kealakehe public housing projects. This funding has been combined with the county grant to allow outreach worker Elaine Watai to work 30 hours per week, 17.5 hours under the county grant and 12.5 hours under the drug elimination grant. This proposal requests funds to continue Aunty Elaine at 17.5 hours per week from July to December 2000, and at 40 hours per week from January to June 2001. 2. What is the status of all your organization's major contracts or agreements for the coming year? All contracts and agreements including employment agreements, office leases, grant and purchase of service funding is expected to remain the same during the next year. 3. How does the proposed program fit into your organization's long range financial plan? 9 • Long range financial planning for the proposed program will continue to be dependent on funding through the County grant process. No other funding sources have been identified or determined to be available for funding this program. D. Monitoring: 1. During the past two(2) fiscal years, what financial and/or administrative monitoring has your organization received from any and all funding sources? Please list all monitoring sources, contact names and phone numbers. a) The Salvation Army Territorial Headquarters conducts an annual financial audit. Contact: Major Katherine Woods, Divisional Finance Secretary, Phone - (808)988 -2136. b) Chinaka, Siu & Co., CPA's conducts an annual financial audit. Contact: David Chinaka, CPA, Phone - (808)737 -1040. c) Department of Human Services conducts program monitoring of the emergency shelter program bi- annually. Contact: Aileen Andres, Program Specialist, Phone - (808)586 -5748. d) Housing and Community Development Corporation of Hawaii conducts annual program monitoring of the drug elimination grant. Contact: Annette Tashiro, Grant Coordinator, Phone - (808)832 -5911. e) Office of Youth Services conducts annual program monitoring of the Ho'okala, Drug Free programs. Contact: Ho'okala -Carol Imanaka, Program Specialist, Phone - (808)587 -5725. In addition to monitoring of program services, OYS, DHS and HCDCH also reviews and approves our annual budget and subsequent revisions; Quarterly Activity Reports, which details number of clients served, achievement of objectives, accomplishments, problems encountered and future plans; Quarterly Expenditure Reports, which are compared our annual budget. E. Alcohol, Tobacco and Drug -Free Workplace Policies and Information: SA -K11 has in place policies and procedures regarding the use of tobacco products which prohibits smoking in offices and program facilities. Also, policies ensuring a drug -free environment. Policies and procedures for Use of Tobacco Products and Drug -Free Workplace are attached. 10 I � I . a is e .,, ... „..„...........r.„....r.A outs °N v_. to co co 3 L OJ on 0 a OJ N ro co Lb 5.c) Ol O T 00 Q. -u zy � v _ �� r N n 5c1 a' 5O- N 00 N r a O s ..yam,) -F4 X W .. 0 tcDc O -1;0LL; 50: W 3- C A p O "Q O ° O to co 0--3 00 ry •--I O0 n r\ C : " 0 - p NI M N n V C N O En O n d rWI a 0 G i Ili :"'=.cif.:. 0 -c :. i v to p ^ G O a) ;tot. r te.'. O n Y ` . ooc o o M r O t0 N. W n p = N N. Ct co co cm 00 0 0 0 ¢? 4. E p -- CO H 0 F-- N I— N. H to "' 0 H- N W v o U = ;_. 3 n Lt L .0 Li d- Li ri LL co Li r-.4 Li l0 LL N - ' 0 la 13 Q (.L " - r Lc, v o CNI v z C.) - 3 - ": 44 .e -..; ..,' N H U C a 0 G v O W = .. vv, v] .-- I).) iii V.. n O o v v p 00 M r-1 r' v ct w • . F In >""V. 0 > H HI N = — = a) Ua''ia a s '" L y L ' , G o C7 a ='0 - =HF. ii • 0) o v F A• o F6 0 �-. u Wv ❑ o - o ra zs(� O a 1— cr. I— on . N ''- I— b' F- co CV 0 0 = - = G •p O� \ LO \ 0 \ Lt') \ co \ ' \ co co- v Y 0:31:::- A �•' u_ ^ L L ^ LL ^ Li ^ Li r..a L.- ^ Lo — v d 0 00 01 N I O L in V co 1--1 r-I .ti Cl ` — >� N. I- L O 3 O y ,,;,, r3 °'" ^._ea +.» a r ,,,,•, -r, �� g , y � w - - r °" - + z �"i w e F > _ en ++ r P+}d .... r at ,. _ R� A :69+',.' R«. " -^3 ,, e , .sv}^ ,mac `3 v au ."' VL_ ate•-- s ~+`t 'SsA ` IC..•" ` ,, . r..�. zq. -. r 'v = N � , . .,. Y� ' G fn a t'1 ax5 1- F.a b r' 't -er,, -0 0 = (._) - _ ..] s g "sY - ¢ 0 4.) .Sc S- a) us a) T =•W E iv _. fr •s r0 U '0 N C r 0 •.- v Z ., -• -) , a> > a) 40 0 O a) +.r 3 L ro - �° O F 0 G..- r 0 0- s- U t0 N 0) Y L N CJ) 4- }y t _ z .,. r 4-, c .— L i r •r J '0 P. O;:v,x 2 O r0 >, r0 ^ Y 0_ > 3 rn C<_ Ni 0 a -A a) 3 S Y >, 0) a) .} j , E C E r0 0 - I— C 0 0) N F " R _c a) r- 13 ra a) c E-•. ��:.C.. t..7°"" L r L r 0 r0 a) C • 0 - t ri.. '^tClZ Z 56O h' a s a) = 0' => S- S- S- 4-' E L - +' '0 N• ry -' J_y w _., 4-' r0 O 4- 0 0 0 U '0 a) ra = r- E F` y -., '-h C 0- L ¢ 4- Y a) J 0 . co E 0 co c.' as Y� 0 C7 X4 l o n ¢ U > y aac } p r z — z r z •r z r z F Z z U _ • S 0 0 O O ,.... a. 0 m O CV 3 C :d %� o N p ': m' -4 1 o ti - :.., Y • C p.. > N 0 to O O s- p;• : 'tr crZ O Li ' . .. - o N CO t0 L Q. O o LD w W' . o 0 L. >-' O j� A� co N. N CO cr, N 5 v Q N. N e l0 CO CO 0 U 0 rn N, co rn o 0 C W .... W.1 4 ^ 0 0 0 0 0 - o z H > o 0 0 U V] ^ ° N - 0 K ti W o 01 o N . W O Q E T--„ 0 0 0 0 0 0 0 0 0 0 o C CI) ` L a a H `o ° °. ° v ° w 0 v .-1 E- N. LO a, a LO • O - a Z N Q n O O, C , C O t0 f 01 N W � .: E O N • N y E pH W z� ° - o �., ,; o = < [i 0 H W .a - 4 c am L. rn to v - z� u • a co 0 o 10 L w U: o .--1 rS , z- ti Y W . c r ,,. . - y , U " ;- N 0 0 - - . �C to o O Z " 0 0 o q o r-1 0 > E W - ^ o, 0 0 O 0 0 0 .-+ C a - Q L LL 0 0 0 0 0 0 0 0 0 0 0 D I . C �' 0 0 Ot to N - 0 O O 0 o co e 10 U re O. > 0. It o v t . 1 - to o Ln ch , c C . a Z 1 5, 1 - O s M.. W o >-. .a c p 1 6 ' y . H : 2 0 Q - v 1) = • o J" ❑. = < U 0 7 i 'o Cr O w° mH x o o ¢ 7. - ' z . - • • �- LC) O O e O ' q O 0 N O LO N LO Ln N ... TS Y M 00 M cct .-1 L p i0 '--I O A O lO. _ • . P: 4 d '. is -11 __ _ 0. ' K Lt O O O O LO O O O C Q w' N O O O N N O O 1.0 O - -. _- - - N HI LA Cr) 1� N r ti Y G O , > O - cs to 0_ N o N O O V •h CD M 00 LD N n O L L CU C:4 ap" O co Y W N R ," - o C • R .'. -_ I.L. LO O O 0 0 0 to 0 0 0 • N < O N -O O O N N 0 0 In E (� „” N '--1 10 M f� N r . O ua w "; • 0 O 0 0 0 0 O N N 0 . � CD LO Z 0 0 L N O n N. O LO C..) v O N .---1 • .. ,--1 = x © O Q� W O 0 O O 0 0 O O 0 0 0 0 O 0 ' ' - d L ''" 0 In O O 0 0 0 0 0 O D O... W O 01 0 n 0 L 0 0 0 O in U a E- .-I r-I N M LO CO CO 01 V N - M ,--I rM .--I • W a p - Z Ln y O O C M ix, m O N N M N O ti © O E i W _1U W � � ~ CO W <,.; -. F F U .. O L LOO 0 10 O 0 0 0 s- + O = C7 J w O 0 m R [/] tO 0 N 0 O O O O 0 - 0 �w Ca z 0 rI .--I Ln O O O O O IL a W ,.. b 0 CO CV O 01 O O O O >. F U . - u o •- .-I n ... F 1 E W o 0i C 0 L (= ..t o: L • 0 I C a O 0 0 0 0 0 O 0 0 0 0 0 .0 • O O O O 1(1 O O O O O O U O O O - L0 CO LO LCD n CO CO N + � Lb 0 N N 10 M - H r-I R G > a N Q m F a v p u Z to O z N' a o N R F m , O . y d p „ O ° R N 0. F a -c o w F. R ."" F L1.1 z o „ O u Q m F w v3 v 2 F 2 o z z z Ln 0 w z c w V W- .v) 0 w ct . o a y m ' „ " O w c u E E a d ° v L. a oqv E a w °D o r i O U = O' U i .) ¢ ¢ ¢ O v O a U F a O a a A' C w a Z 2 Q y lt...... * * N M n v1 * V.' a * • II E ' O W' a :3 . . IP `:1- ° } 0 0 r ' , �. , . to ..-„,x "Yet' x c N N - d' 0 0 Hi CO ▪ ".O -.E " 3, r--i t ...�^a yak: M :$ ^ N N ~ O M 4 -- �' to x": °. 'x,' :7 <` t47544 a Ol 5 Taw c u av ' '-I - s.4 u `� — ---3: 5 + s 2 A ' 'a 44-44 a 0 i r N � a 0 O .-a N s- `4 m l.() j ' S k`:F F d M n N N O l0 Y a cts = '� e y r of d Cr) 0 3 F,. : m o ern rim cn v E° ate ‘41 t.*: C + � F e o m S', .ate " �s V µ t 0 0 0 0 0 0 0 0 0 a) U 0 'it r) -_ m rn -may; „s o 0 0 p o o p 0 0 0 .x °'- _ rn `� °_� 10 0 o 0 0 In 0 0 0 0 0 (0 0 b o '4454. e vt 0 O x N N .�-i N CO Hi 0 -444 a o �,+, N� r,. Fir-1 N N t a, F m N m+ y a M . --. 74*+ ate'` ' , Ir 'Cr:: =, s. 4n m E ii --A ', 444. < u } . L .._ rte rNI' . '- ^ ' , 3' - 4r4-,--, ' - ' :ci0o° 4,— `0 o o Z ^ 4;4-444'4 .' . ..a t �, .„p. .. " '� -- .. c . ' +,-- H W W O n % 0 O C X x^ s —. , I x L,�' N CO to 0 o t0 al r-I u Lu 0:1 U .s - aY §xi7 �' tx'"r M -.,r z ,`+ y N N C J I - Cr) ?j W 1 r T. ° brcz C -. N U 6 r n o = 1 W x u �' o ›- » - "x; -3 i l a to O . �" �, t ' `mss - . se n. E < CEI . J _ o T :: '+ Flo." .. +' ,>i " ` ^ . .. '. :` �`..�, [7;,,,1414: O ira o ro 0 o te . ^^ 0 0 0 o 0 0 0 cc Y L=. Q" 00 �' y .r -- sux ' mow' 0 O _.° r ^ - p O O O M 0 O U Oe`,(U.J4w C1 ° - ° -wa°�5 ^�' r.= N N ;^^ .� r--I r--I N M O O v r g L CL T • oy - r? rz 1 N N ¢ 0...: • F` y :..� : 4 4 se 4,1471 .* 4a.= .*°.es % S w x c N 4,44, );4 4 p r L. ¢ _ $ .1:ra�R O r z•', a- ,17445: O O O � "°`u"X' '4 z i # u�, in —.I j ..h + f t. 4 . ,1/4,... g r M tO ., y a sY., r ,+a s "5 + " A n 4 I �' a o • ' hx v i ¢ - < 1- H a < O asst u r - w to . . ... N r P©1#,a r 4' < ti — 4.... _l ¢ ¢ cc r m V V] 4 µ. t Y [LI I- O Z W ¢ C O - 2 .. z - z < = u t - r z o . . ,. 0 U =. x T, O , O Z O < I- - ° - O , < = 2 :Z d :..su`. f/1 .z .. „ to 2 = O N C 2 . - W w r-s p :;»t. '2 w s°'r 'r.lc - U .i= < Z t. r < - < < < y O _w M Oa < i i �''' O rF. ✓:. • • hT .0 Cluriftra N. co N- 3 0't* 7 F cz �+ v ax' §q ! co '.0 N. an � • O al 0 '_ . _ »4000 ' s i „ P' " f s ~� � n n a c .a m ,r. e T� r Tt e t0. O ;15-e r,k N M , v _C re-0s P00004 0) v lsp u }> 0 -o t 9 „ o _ o 0 O x' ; 0:0, - m o 3�s'N CO 0 r-. co In • ' _ E p N. n N. 0 N. {d" no N. M w oU <.„ E o 0 O L O N- O O O O v m-4 F .'',,00 F a) 3"'(/)T°.' ..,.:y a. 0) : x O O Y 6. °o O O O y a*�' ° e 0 0 HI ro N �. m N 10 O r � i C0 to 0 . 00 o N co N H. . o v) ¢ >- �, m m ,—I a „� < r V) LD e Z O .e a . E C Pa: Y • ° N 0. a in F v ;. F Cx7 O wig � *mss V .v,. 2 up t Q 4 ' v s] s 0 Z E s 9 z O!4. ' F Cy z o m Z = m e V �.. o o o v 0 W N q 0 01 Lc) d . .-1 G->Q a co al to X "2 u 1 m a c0 9, ki W y W Op } <D N O7 ti v "s O al r.... n 6. : ,- 000,-0 y Lc, ti ti Lt. y u 1 �. La. HI CV +4 E O ti �' o Q o 0 0 F t . 0 F >4 o v = 0: ca s''Msy F 4C = E O 'i .es W' .: Q `v w3 c >- v w a ab CID P ' ° r-� CG W n o E ti CO o IC Q Q' au 4,..;.C91, T O , m �`' T 5' O 0 0 O c WW u c- �--� o O O N v a.#. m O l0 t0 •zr - L 1 i g 00 >^ v O 0 0 10 ' f f r t0 al LO 1 0) k$'. < L Cr) r-I e < la. >, V] 0 7" ,t n in HI 1.0 m m V Ln O E 0 H o 0 ,--� Cr) , A ',�ia.'. O —1 � N b - O t•.y' }n d +. 2== , co 4-...tiNjiSor r atl ski'( � X �P { Z r�hd ' 5 2+ ' - <-G ra L ,: 'd s*G Q tF° 0 y � k" W W t' ' H. � o F ¢ xo �., > W = z t vh ° d x,-- N p 0 . V k W a � ^ iii) )3 . v ')'e v) ° W,� sr . �,=' �sn "ti ? 10 N i k "" Z L z ^ ks. e Prz a Z LQ ' +t.-1 Q 5, §"1 g F < rd w m! -f Ws � W o F l iF t''ti j d d < W sZ4 O.:-00.041,000;i ',.. . O c...0.7 V c...0.7 x ',,,+ r. a 0 3; cG l � 0 . 7 O F y . SL ` O O C.) w § g . ; � . w � H .. F W y 5. 3-, r�, d { `° H F , -.} W jtiCli f l wa s.. v 0 0 k > ' i s :s : c ' a ss) i v M : v v t �" e 4 4x A m m L. R i k;E ,q + R m . r • .+`" 'a "- -'. • r- ' F e wax r ^ '' �4 ,` F F .�. ,. • • • -c 0 rci a) s_ ,..2.in 444 -,44 444 444 444 +, = 0 ,,-;r. :-.:44. tei0Vt''' t$4.,e- S 331 2., •;;:i.og 2i:a ..4.4 t..e4sa ; 00 ' "C/ C ...' '.,..1,..{ .. .114 :.,,, .e rt".214,, .t.i 1 2- ) 1:5S 4 "'di SM Opy.i. :erS4D..r. o o o o c i *i. : •.* <-) '' itcp 6.., Jj.-1‘it;:l 0 0 0 0 .', y -, - 6 , .24;14 44:-.** .*4 * a* o . ^ 0 —t i 1-14.;.3 z.- ' -4 43/4r- ' -: Ap 0 4-J t rt :t11 Pilfrag ORS „kit, 't 1.1 LO Les E Vvieelji kialtit Vi..,,..-0 'Ira 1;• S1 I-- co i■=c0t = :1.-i- !4 :ibripi , ,-, 5a > cli - 4=4-, 0 3,4t.14 V4 0- 0) 4SI4'4 "h/R ' ' —4: .c -1 i> l iji . .=;-%<• ,..7•Z tt Si - Y.- - 13. • ;:e* -;:* , a) killii .71 1,:e$ ••.'4.ii 31L.,..c4: p i ey* 4. iiiim ;, -, ; ea cod.::: 'e - 5 , 0- - • k. 1 4-..... pt,t, *. r ;04 CS F-000; -0 " ;it- .7i ' , r'st — . - i f•' - ' , ?at 4ke. 4-4 ° oo en --41e*- cn r-1 cp o ia , i . ; ta ;,Ra gf$3,-.1.1 ...:;; -?: rsr.s ...‘,*, .3- '.0 LO a o kivg :,.....," t ,-t 0 C::) a a WS W t"-- - a -.;fl s,-, it: ' .- .1 0" " " Lt) ;:?-*-ra 1:49, 1'' -. ±' Clj 4 II C) LO :Ifse° ce 3J-• r-i cm 2 4-44 4 01 ;t v‘'7... - ''"gt - '4 ; ? • •,...40 , IX-ili`l Mar'n- v` 0 gli t l ittv r ". • - ,,, - .,-..-.. .','I ra Pi, a c‘J esic E ...* -es0,„ Fa ›.%0• Artiv;• - .0.4 - ' u 4444 444 a ;„:ii441 0 444 a E V4 - CD LC) = W ''-: ii4d4: < LO l■ e LO a ri - -V o " CO CD TA VD v 3 .4-J - Te!‹ 2 c•J P.. o- n .E' 3 0 i i*cnY. - .... - e-, rs < eftl. g = Tag E = .,_ rts 00 = > r .: C — — ■'- `A 0.0 p LO 0 ct 0 ir ‘D LO v+ 0 o TS .,...,,........ C \I CNJ 74 ct: a- 0 a) 3 0 ;-• tc,ff-e-"^E 5 • • „s**taii.5;• i..., Z i•;!*4*-f--- _ :--s.s.R 0 u ;i:DI le 3 ca 3/4; Fs .f, ul rg, c, , ,>- . e , •- v , ,. c vs' 4 T.S1.14. - 0 < kin ',C ._ •- c v, i?..e3ItinE 3 ; t-t 13 t 1 , to 0 >, 0 c :•*cilc*hq = 3 0 c 3 c 1*,`,03;3-.3e„ Q. ---- 4_) Lt' ■?.y. Ci - ) 0 1 "" 010 EA . ..(0 ' 8 . g LC - tn .,, .., E.: c ▪ _ Z' 0 ° - 1:4 - t!:17 :' >" 0 73 2 ' tek121 i . < •7irx7:172:4;.,_ • ATTACHMENT GRANT REQUEST ONLY PROJECTED EXPENDITURES SALVATION ARMY -KONA INTERIM HOME BUDGET TABLE 2: Other Benefits: An employee who works 21 hours or more per week in an established position is eligible to become a participant in The Salvation Army retirement plan. It is a qualified plan funded with no contribution from employees. Three(3) percent of the employee's wages are paid toward this benefit. BUDGET TABLE 3: Occupancy Repair and Maintenance: This is the estimated prorated amount of normal repair and maintenance for plumbing, electrical and other minor structural problems. Equipment Rental: This is the estimated prorated amount of lease cost for equipment such as copies and computer equipment. Equipment Repaid and Maintenance: This the estimated prorated amount of normal repair and maintenance of office equipment such as copiers, fax machine and computer equipment. Staff Training: Cost to provide classroom and other training including registration and tuition costs to attend conferences and workshops within state to increase the employee's effectiveness in providing services to clients. Other - Support Service Payments: Payment of 10% for support services for all income received to The Salvation Army Divisional Headquarters. Justification is attached. Other - Vehicle Lease: Prorated cost of lease cost for vehicle lease, used for administrative ' purposes, including weekly travel from Hilo to Kona for program supervision. Sarb2 221 SRL /PTION .=.KMY DHQ t P.2 • 0 • PAUL A. RADER DAVID EDWARD$ GENERAL TERRITORIAL COMMANDEF TIE SALVATION ARMY FOUNDED IN 1865 WILLIAM BOOTH. FOUNDER OR TERRITORIAL HEADQUARTERS M 3084C HAWTHORNE BLVD RANCHO PALOS VERDES, CALIFORNIA 90275 TELEPHONE (2101 5A1 -4721 February 6, 1998 FAX 13101 549 -1674 Captain Erik Pontsler a: ✓� Divisional Finance Secretary ®� Hawaiian /Pacific Islands Division d e b RE: INDIRECT COST RATE Dear Captain: Enclosed you will find the approved indirect cost rate that has been negotiated with the Department of Health and Human Services for the period of October 1, 1997 through September 30, 2000. This rate is to be used in the process of negotiation of contracts with the Federal Government. We hope that this will be helpful as you apply this information to those negotiations, , Acf ely S:' "' b, Don Mcuaugeld, Major Territorial Financial Secretary DM:bv • Enclosure xc: Divisional Secretary .• Suppo , >ervices of The Salvation Army The Salvation Army is a religi and charitable organization which is international in scope and has a quasi= military structure, Local unit: are the front line operations of The Salvation Anny and are augmented by an array of support services which are necessary for sound management in the accomplishment of the organization's mission and ol These local units are not autonomous, but are pan of the whole fabric of The Salvation Anny. Each local operation must be fully self - supporting and is required to allocate ten percent of its operating revenues for essential internal support services it receives. These include: Program Personnel Business Administration Consultation Recruitment Audits Evaluation Education Budgets Monitoring in- service training Reports Planning Evaluation Property & insurance Information & referral Deployment Legal services Statewide services Record keeping Agency relations Conferences & councils Policy development Management reviews Program materials Government liaison Planned giving Divisional Headquarters (I'I IQ) provides direct guidance and support to each local unit. In addition, divisional headquarters is r sponsible for operating statewide services (camps, institutional programs, emergency disaster services. correctional services, etc:), conducting periodic financial and management audits and program evaluations for each local unit, providing training programs, and re viewing all property, personnel and legal matters throughout the division. Each divisional operation has at least twenty officers and professionals backed by support personnel, all of whom are available to- -and work on behalf of - -the local Salvation Anny unit. Territorial Headquarters CI IQ) in Rancho Palos Verdes, CA, is the corporate headquarters for The Salvation Anny in the 13 western states and the Marshall Islands. Territorial headquarters has responsibility for overseeing the operation:: of the eight divisions, 192 corps and 1,500 other centers of operation •• with more than 6,200 officers and ' •mployees. Territorial headquarters also operates a school for officers training, a supplies and purchasing d and other departments responsible for legal, personnel, property, business, community relations and other organizational functions. Marc than 120 years ofoperations marked by continued expansion, accountability, increased public support and a strong record of effective and timely services attest to the success of The Salvation Army's structure and policies. In effect, the organization's strength and resilience rests in its well -conceived structure and its ability to allocate its resourt es to achieve the greatest benefit and success. This structure recognizes the interdependence of the local unit, with its responsiveness to the unique needs of the community. The Array's support system includes a broad array of financial, legal, planning, public relations and management experience and resources, " J Z'd OHQ AWJb NOIltiA1bS Wd9T:70 66, 20 d38 THE SALVATION ARMY Satan • bacumeet POLICIES. Assessments • _ lumber T_• • Subject �" •' PROCEDURES "Sugeort Services" —Basic Pol icy In order to more accurately identify the nature and purpose of the supporting services (enderee by the supervisory headquarters, Ifareerly 'FIE10 SERVICE') a change his been made in nomenclature used in describing the ten percent 11011 anesuent and is to be knoen is 'SUPPORT SERVICE', not Field Service. The Territorial Administrative Council approves the use el the fallannq national attars statement to define and describe the support services of The Salvation Aran • BAS I C POLICY The local branch, thither it be 1 Corps enmity Center ar Institution, is not an autonomous or separate entity, nor could it esist independently of the parent organization. At the same tin, the parent body cannot provide the back -up support needed by the Iocal branches eithout their financial assistance. Each is a integral part of the other and each is necessary to the other. together they constitute i single entity yet tech his i variety of expressions and distinctive functions. the parent body, represented by the various headquarters, recruits- and trains personnel, maintains discipline, makes assignments, sets goals and standards, provides administrative oversight, fiscal and property aanagneat, and pension fund benefits for retired personnel. These functions make possible the establishment, cantjnuince and service of the local branch. Aanagedent functions include field visits for program evaluation and guidance, personnel, management account audits, property inspections, camasel in - fund raising casualty relations, research and deal went studies, employes benefit plans which can only be developed on in organization -wide basis, Area. camps and institutionalized services for various groups and individuals. These bact -up, support and eanagnent services provide certainty, continuity and stability to the organization is a vhole and gives cohesion, direction and amplification to Iocal service progrus. The parent organization alto provides certain necessary institutional and ad • • anise 'brain which the local branch could mot possibly provide for itself. The 'ability to per principle bas been found to be the most piratical and • madly effective means by which the branch can fumiwh the parent belly with the funds needs to maintain its facilities and provide the support saTICIS for its branches. The basic policy of support is band on the tithe by aid the local branch cootributn tem percent 11021 of its gross incase, with the exception of certain sources of income eaprenly excluded, to the parent organization through the field headquarters. ICmtieaed ce nest Pagel • tate October 1, 1987 (Page 1 of E • d OHQ J,421H IJOI±bA1CS •d9T :170 66. 20 d38 • TITLE: "Support Samos" — Basic Policy • Doc. Number 03 -01 IIASIC POLICY, retinal The local branch, be it Corps Coeaneity Center r Institution, which is intended to be folly sell suppartiaq locally, is the primary source Nd channel of finaclai maststance to the parent ergenisatioe, enabling it to provide general adsinistritin field nervies institutional lecithin and services for the benefit of all. Support Services funded in this canner fall into three waior categoritsi 1, PROGRAM A. Planning. 1. Evaluation and monitoring. C. Relating to specialized facilities. b. Professional emsultation. E. information and referral. I I. PERSONNEL A. Recruitment. I. training. C. Record seeping. I 1 I . BUS I NESS A. Budgets. ADMINISTRATION 1. Miieteeance of financial records. C. Reporting. b. Property and insurance. E. Cannily relations and dnelopusnt. F. Repretentatioa nth other agencies. 6. legal Service. These areas of service are described in sore detail as felloan I . PROGRAM Monitors services and activities aed conducts program revives to insure maintenance el quality program standards and perfumery!. Provides program aids and consultation for rarity services and group activities, Relates locti program to regional and stateside services f cooping, hoses for unwed anthers, haling houses, rehabilitation centers for alcoholics and drug abusers, crrectianal services, missing perms and other regional ssrtces, disaster services preparedness, senior citizen residences, etc.1. • Provides conferences and miner training to develop mad Instals propel effectiveness at the local level. Regotimtn and processes contracts and maintains relatloeships alth governed and other voluntary agencies. inetitane program planing and goal setting. I I. PERSONNEL Provides trsieieg Weirs, conlereacn and specialized course to develop elective staff ad Mater leadership. assigns supervisory personnel from territorial resources. (Centieued are Ant peel bate October 1,•1997 Iran 2 ai b' d 01-1G AWbd H011dATbS WdLI:bO 66, 20 d38 TITLE: "Suppoll/Servict:s" —Bash Policy. • Doc. Number ti:-.01 Ill. POMMEL, continued.] Assists in the recruitment of qualified Officers, etploytes and professional personnel. Motivates and recruits candidates for training and servites as Salvation Arty Of ficers. I I 1 . BUS I NESS Provides budgetary and fiscal control of all funds consistent with national ADMINISTRATION Standards of Accounting Manual. Maintains all tenthly fiscal reports and elimination of all accounts. Maintains etployee records, i.e., earnings, tax mitholdiogs, FICA, health, pension, tartan's compensation and unemployment compensation. Maintains statistical records, reporting through territorial of lice to government and other authorities. Conducts audits cif ill operating accounts and detailed elimination of all checks, vouchers, invoices and accounting records to determine conformity with Salvation Army standards and accepted practices of public ucounting. Provides coating supervision of all property acquisitions and utilization. Supervises planning and construction of buildings, architectural supervision and liaison, real estate flnagttent, and leases of properties. Handles all property payments, mortgages, teats and insurance. Controls flier purchases through requisition procedures. Processes and handles all estates, trusts and securities. Handles insurance coverages, expirations and claies. Provides public relations counsel and materials - literature, audiovisuals and contracts d th sedge. Provides representation with state, regional and national offices of professional and specialized services, federated funds, federal and state legislative and regulatory agencies. • Arranges legal representation and maintains .accountabillty for rights granted to The Salvation Arsy in such arses as. A, Tai test status under Federal Code 501 Ic1 131; and 1. Legal competency to receive and administer inter vivo: and testamentary trust assets. Pete Octotser 1, 1987 ;Pm S'd OHQ AWee NOIldAlbS WdLT :P9 66. 20 d3 THE SALVATIO RMY Section Document Agsessments Yueber OZ -02 POLICIE ND Subject PROCEDURES Gevgrnsect Coritractsplidimcmst Servi eessesnmentes POLICY STATEMENT POLICY OF SUPPORT SERVICE ASSESSMENTS. I..The basic policy of requiring the Idi Support Service A all apply to all government funded program. An adequate provision lust be cads for support furies payments in each budget receiving federal, state or teal goverment funds an a grant or contract basis. The charge silt usually be listed Al 'Indirect Costs' +nd mill need to be substantiated by a detailed statement to indicate that all local programs are under continual .supervision, maintained by specialists in each kind of service and ere directed by executive personnel at both the Divisional and Territorial Headquarters level Mich require a surcharge to help defray the cost of such supervision. ben such 'indirect Costs' are not 'Homed in government contracts, it mill be necessary to include 'Direct Costs', such as salary, rent, etc., at a sufficient mount to alloy for the payment of support services to the supervising headquarters. Each supervising headquarters has the discretion to accept or reject any program which cannot be funded totally an the local level. Present policy allows for grants to he paid by the supervising headquarters to the individual unit Shen it has been datelined that the wit cannot fund all at its casts, including support service payeents. The Support Service Assesseent will not be required on squipunt purchased from government funds if the contract both specifically events the equipment free the indirect costs and the goverment retains ownership of the equipment. The Support Service Assonant sill not be required on the amounts iacladed in the government fending far alterations and renovation of property If the contract with the - government erupts these mounts from the calculation of indirect casts. The Support Service Assessaent (indirect costs/ say be calculated as + percentage of direct costs rather than gross income if required by the tens of the contract. More in exception to the above-stated policy is aunidable due to state or local government regulations, the program justification and detailed msceptims shall be Mounted and submitted to the hard of Truten /Directors for approval and elocution: 2. The recording mf iacat and expense for project grants, with or without latching funds, must be bandied through the ass of a emirate eat of boats and checking accounts and the indirect costs (Support ,_ Service charges! remitted directly to the sapervisiaq headquarters. (Cantinud on mist page/ Date I IPage October 1, 1987 1 c4 2 9'd OHa .lWbb NOILCAlbS WdL1:170 66. a0 d3S • TITLE: Government •tracts— Support Service • Doc. Number , Asseslments. a�-02 'POLICY ! SIPPOAT SE1NICf ASSESS/EATS—continued) 3. Per dies reiehwrstsent for services rendered shall be recorded in the regular Salution Arsy unit operating income accounts and Suppet Service Assesssat calculated and paid to the supervising headquarters. 4. Staffing grants /CITA carters grants shall be recorded in the regular Salvation Any operating income accounts and Support Service Asseeseent calculated and paid to the supervising headquarters. Mery goverment regulations do not permit indirect costs an these grants, the eruption procedure oust he Colleted. S. The anent reverted on the fore for reporting pavement funded contracts should be the ascent which ii reflected in the signed contracts, recognising ttit sosetiees this aaount Is ultiutely changed. • • • • late October 1, 1987 'Pep 2 of 2 'd OHG .\Wdb HOI :JAMS Wd8i : b0 661 20 d3S SEP 02 '99 04 :22PM SALVATION ARMY DHQ P.3 WO ONPROBIT RATS AGREEMENT • ` EIN #: DATE: January 20, 1998 ORGANIZATION: FILING REF.: The precedin< Salvation Army Western Territory Agreement was dated 30840 Hawthorne Blvd. February 7, 1994 Rancho Palos Verdes CA 90274 The rates approved in this agreement are for use on grants, contracts and other agreements with the Federal Government, subject to the conditions in Section II1. SECTION 1: INDIRECT COST RATES' RATE TYPES: FIXED FINAL PROV.(PROVISIONAL) PRED,(PREDETERMINED) EFFECTIVE PERIOD TYPE FROM TO RATE(*) LOCATIONS APPLICABLE TO PRED. 10/01/97 09/30/00 22.2 All All Programs PROV. 10 /01 /00 09/30/02 22.2 All All Programs 'BASE: Total direct costa excluding capital expenditures (buildings, individual items of equipment, alterations and renovations), and that portion of each subaward in excess of $25,000. (1) N20077 SEP 02 '99 04:22PM SALVATION ARMY DHd P.4 4111 1111 ORGANIZATION: Salvation Army Western Territory AGREEMENT DATE: January 20, 1998 SECTION II: SPECIAL REMARKS TREATMENT OF FRINGE BENEFITS: This organization charges the actual cost of each fringe benefit direct to Federal projects. However, it uses a fringe benefit rate which is applied to salaries and wages in budgeting fringe benefit costs under project proposals. The fringe benefits listed below are treated as direct costs. TREATMENT OF PAID ABSENCES: vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims for the costs of these paid absences are not made. DEFINITION OF SQUIPKENT Equipment is defined as tangible nonexpendable personal property having a useful life of more than one year and an acquisition cost of $1,000 or more-per unit. The following fringe benefits are treated as direct costs; RETIREMENT, FICA TAXES, HEALTH INSURANCE, WORKERS COMPENSATION AND UNEMPLOYMENT INSURANCE. • (2) REP 02 '99 04:22PM SRLVRTION ARMY DHQ P.5 • • ORGANIZATION: 111 a • s Salvation Army Western Territory AGREEMENT DATE: January 20, 1998 SECTION III: GENERAL A. LIPITATIONs: The rates in this Agreement are subject CO any statutory Or administrative limitation and apply to a given grant, contract or other agreement only to the extent that funds are available. Acceptance of the rates is subject to the following conditions( (1) Only costs incurred by the organization were included in its indirect coat pool as finally accepted: such costa are legal obligations of the organisation and are allowable under the governing coat principles; (a) The same coats that have been treated a indirect costa are not claimed as direct coats: (1) Similar types of costa have been accorded consistent accounting treatment: and (4) The information provided by the organization which was used to establish the races is not later found to be materially incomplete or inaccurate by the Federal COVernment. In such situation/ the rate(9) would be subject to renegotiation at the discretion of the Federal Government. B. ACCOUNTING [RANGES: This Agreement is based on the accounting system purported by the organization to be in effect during the Agreement period. Change! Co the method of accounting for costa which affect the amount of reimbursement resulting from the use of this Agreement require prior approval of she authorized representative of the cognizant agency. Such changes include, but are not limited to, changes in the charging of a particular type of coat from indirect to direct. Failure to obtain approval may result in coat disallowances. C. FIXED RAflS: If a fixed race is in this Agreement, it Se based on an estimate of the costs for the period covered by the race. when the actual coats for this period are determined, an adjuuement will be made to a rate Of a future year(a) to compensate for the difference between the costa used to establish the fixed rate and actual costa. D. USE BY OTHER FEDERAL AOSNCIBM: The rates in this Agreement were approved in accordance with the authority in Office of Management and Budget Circular A -112 Circular, and should be applied to granta, contracts and other agreements covered by Chia Circular, subject to any limitations 1n above. The organization may provide copies of the Agreement to ocher Federal Agencies to give them early notification of the Agreement. E. OTHER: If any Federal contract, grant or other agreement is reimbursing indirect costa by a means ocher than the approved ratels) in this Agreement, the organization should (1) Credit such costs to the affected programa, and. (2) apply the approved rate(a) to the appropriate base to identity the proper amounb. of Indirect costa allocable to these programs. BY THZ =MEANT AGENCY BY THE ORGANIZATIow: ON BEHALF OF THE FEDERAL GOVERNMENT: Salvation any western Territory DBPARTMENr OF HEALTH AND HUMAN SERVICES (ORGANIZATION 7 (AGENCY) � � i �'d����L� /��� %" ✓H 2, L.-2 -4\ .0C (SICUTURE) (SIGNATURE) 'Bill Luttrell David S. Low • (NAME) (NAn) Chief Secretary DIRECTOR, DIvisfON OE COST ALIQGTION (TITLE) (TITLE) February 2, 1998 Jafuary 10 • 199n (DATE) (DATE) 0077 IRIS REPRESENTATIVE, Cara Coleman • Telephone: (415) 437 -7820 (3) _ _ _ __ ___ 1 i �. 1 1 1 . 1 1 1 1 1 4 1 1 - , , ' I 1 ' I 1 1 e J. • ;.. •.4. � Stephen K. Yamashiro °` ,, \li \ Harry A. Takahashi Mayor y . Director sr. „ • ,�.,, • S. K. Schutte qT F O F •H Deputy ¶ Duntp of 3athaii DEPARTMENT FINANCE 25 Aupuni Street, Room 118 • Hilo, Hawaii 96 72 0 -425 2 (808)961.3234 • Fax (808) 961 -8248 • HAWAII COUNTY NONPROFIT GRANTS (FY 2000 -01) FINANCIAL QUESTIONNAIRE • Please include as an attachment an explanation for all "NO” answers to questions #1 thru 11 below: Yes No g 0 1. Has the agency operated continuously for the past three (3) years? 0 2. Has the agency operated with a positive cash flow for the past (3) years? t 0 3. Does your Board of Directors approve a detailed cash flow budget before the beginning of each fiscal year? 4. Do your Board meeting minutes show that quarterly financial statements are approved? 0 5. Is your equity balance at least 20% of your Total balance? 0 6. Is your Total Current Asset balance larger than your Total Current Liability balance? • 0 7. Are bank reconciliations and accounting performed by someone other than the check signatory? 0 8. Are you fully insured for the agency's vehicle(s) and building(s)? t (3 9. Is your Workers' Compensation at least 2% of payroll? it 0 10. Are you current (not delinquent) on all payroll and payroll tax payments? 0 i 11. Is the agency free of any pending litigation, liens or judgments? (3 OP 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, 1 certify that the agency has satisfactorily responded to each of the above questions and explained as needed. 1 hereby cert that this information is true and cprrect to the best of my knowledge. Agency: — T-SIN ONA J 1 e$UM Mc Phone: /m- / l Prepared by: -3/4 Mv' D n, c_ t- 4 &s.KA tr'S �,..4.—_ N1. ( 111110,5 Print Namef fi tie �; ature Date Certified by: Po LEI Ii ay 1' / V 1� /l `PC? e Print Name of Executive Director Signature Date • A C t� o • • Hilo Interim Home THE SALVATION ARMY = === . HILO INTERIM HOME ®© RIF P.O. BOX 5085 / HILO, HAWAII 96720-1085 / PHONE 959 -5855 I D000 ��yI yy yy yy yµ�yyyyyyy�A� my �. KONA INTERIM HOME ��[(]]//pp FOUNDED IN 18&5 it" I. 0 0$10 1 000X , • J. 11 ' - .• :.7. mow= P.O. Box 5085 Hilo, HI 96720 -1085 FINANCIAL AUDIT A financial audit and statement for the fiscal year ending September 30, 1998 for The Salvation Army -Kona Interim Home was completed in November 1998 by Chinaka, Siu & Co., CPA's. However, it has not been accepted by The Salvation Army Board of Directors in California. As has been our practice annually, we will submit a copy of our financial report and audit to agencies we contract with for the period ending September 30, 1998 upon its receipt. A copy of our 1996 and 197 financial statement and audit is attached. ic Pauline Pavao, Administrator Hilo/Kona Interim Home ice • • • THE SALVATION ARMY KONA INTERIM HOME FINANCIAL STATEMENTS Year Ended September 30, 1997 ■ C hinaka,Siu &Co.,CPAs An Accountancy Cotpon[ ion • • 1 CONTENTS 1 Page Independent Auditors' Report 1 Financial Statements 2 Statement of Financial Position 3 Statement of Activities 1 4 Statement of Functional Expenses I 5 Statement of Cash Flows Notes to Financial Statements 6 - 9 1 1 1 1 1 1 . 1 • • • (( 3465 Waialae Avenue, Suite 250 � Chinaka,Siu&Co.,CPAs Co.,C Honolulu, Hawaii 96816 1 IC.1 U J r (808) 737 -1040 • FAX (808) 739 -0500 An Accountancy Corporation • INDEPENDENT AUDITORS' REPORT Major Don R. Mowrey Divisional Commander The Salvation Army Hawaiian and Pacific Islands Division Honolulu, Hawaii We have audited the accompanying statement of financial position of The Salvation Army Kona Interim Home (Organization) as of September 30, 1997, and the related statements of activities, functional expenses and cash flows for the year ended September 30, 1997. These financial statements are the responsibility of the Organization'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 and Government Auditing Standards, issued by the Comptroller General of the United States. 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 The Salvation Army Kona Interim Home as of September 30, 1997, and the changes in net assets and its cash flows for the year ended September 30, 1997 in conformity with generally accepted accounting principles. Co. December 19, 1997 • • THE SALVATION ARMY KONA INTERIM HOME I STATEMENT OF FINANCIAL POSITION September 30, 1997 I UNRESTRICTED GENERAL TEMPORARILY PERMANENTLY TOTAL ASSETS OPERATING RESTRICTED RESTRICTED NET ASSETS 1 Cash $ 49,914 $ - $ - $ 49,914 Reserves held at Divisional Headquarters 18,804 - - 18,804 I Accounts receivable, no allowance for doubtful accounts is considered necessary 33,365 33,365 I Total Assets $ 102,083 $ - $ - $ 102,083 LIABILITIES AND NET ASSETS I Accounts payable and accrued expenses $ 18,001 $ - $ - $ 18,001 Due to affiliate 10,991 - - 10,991 I Due to Divisional Headquarters 45,003 - - 45,003 Total Liabilities 73,995 - - 73,995 1 Net Assets 28,088 - - 28,088 Total Liabilities And Net Assets $ 102,083 $ $ - $ 102,083 1 1 1 .. 1 1 1 1 I The accompanying notes are an integral part of the financial statements. 1 -2- I ' 0 • I THE SALVATION ARMY KONA INTERIM HOME I STATEMENT OF ACTIVITIES Year Ended September 30, 1997 I UNRESTRICTED GENERAL TEMPORARILY PERMANENTLY TOTAL OPERATING RESTRICTED RESTRICTED NET ASSETS I Support And Revenue: Support: I Hawaii Island United Way $ 3,307 $ - $ $ 3,307 Contributions 2,064 2,064 I Total Support 5,371 - - 5,371 Fees And Grants From Government Agencies 358,001 - - 358,001 I Revenue: Associated organization 15,177 - - 15,177 Other 250 - - 250 Total Revenue 15,427 - - 15,427 Total Support And Revenue 378,799 - - 378,799 Expenses: Program: Residential and institutional services 217,743 - - 217,743 Administration (management) 153,916 - - 153,416 Total Expenses 371,159 - - 371,159 Increase In Net Assets 7,640 - - 7,640 Net Assets, October 1, as restated 20,448 - . - 20,448 Net Assets, September 30 $ 28,088 $ - $ - $ 28,088 The accompanying notes are an integral part of the financial statements. -3- • • THE SALVATION ARMY KONA INTERIM HOME STATEMENT OF FUNCTIONAL EXPENSES Year Ended September 30, 1997 PROGRAM RESIDENTIAL RESIDENTIAL AND INSTITUTIONAL ADMINISTRATION SERVICES (MANAGEMENT) TOTAL Salaries $ 142,491 $ 33,424 $ 175,915 Payroll taxes and related expenses 28,160 4,208 32,368 Health and retirement benefits 15,897 4,226 20,123 Total Salaries And Related Expenses 186,548 41,858 228,406 Support service - 37,916 37,916 Professional and contractual services 978 31,633 32,611 Occupancy 2,876 23,274 26,150 Local transportation 11,842 5,075 16,917 Supplies 8,834 1,809 10,643 Equipment upkeep and replacement 3,114 5,302 8,416 Activities 2,959 2,364 5,323 Telephone 409 3,683 4,092 Miscellaneous 183 502 685 Total Expenses $ 217,743 $ 153,416 $ 371,159 i The accompanying notes are an integral part of the financial statements. ents. 4 i • • THE SAL ARMY kONA INTERIM HOME STATEMENT OF CASH FLOWS Year Ended September 30, 1997 Cash Flows From Operating Activities: Increase In Net Assets $ 7,640 Adjustments To Reconcile Increase In Net Assets To Net Cash Provided By Operating Activities: (Increase) Decrease In Reserves held at Divisional Headquarters (8,781) Accounts receivable 806 Increase (Decrease) In Accounts payable and accrued expenses 12,984 Due to affiliate 10,991 Due to Divisional Headquarters (4,172) Net Cash Provided By Operating Activities 19,468 Net Increase In Cash 19,468 Cash, October 1 30,446 Cash, September 30 $ 49,914 The accompanying notes are an integral part of the financial statements. -5- J • • THE SALVATION ARMY KONA INTERIM HOME 1 NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1997 1 1. Purpose And Organization J The Salvation Army, founded in 1865, is a riot-for-profit international religious J organization and charitable movement organized and operated on a quasi - military 1 pattern and is a branch of the Christian church. Its membership includes officers (clergy), soldiers and adherents (laity), members of varied activity groups and volunteers who serve as advisors, associates and committed participants in its service functions. The accompanying financial statements are summaries of the financial position, results of operations, net assets classifications and cash flows of The Salvation Army Kona Interim Home (SAKIH), an operational unit of The Western Territory of The Salvation Army. The primary purpose of SAKIH is to provide, an intermediate and long -term shelter -care facility for troubled and delinquent youths. p The Western Territory comprises the states of California, Oregon, Washington, Idaho, Nevada, Arizona, New Mexico, Colorado, Wyoming, Montana, Alaska, Hawaii and the city of El Paso, Texas. The Salvation Army Western Territory is incorporated in the state 11 of Califomia with the corporate headquarters located in Rancho Palos Verdes, California. The Salvation Army is an organization exempt from income taxation under Section 1 501(c)(3) of the Internal Revenue Code of 1986, as amended. 1 The Salvation Army operates a variety of programs including corps community centers that provide spiritual, educational, and recreational services; homeless and emergency shelters; senior citizens' residences, adult and children services, children's day care centers; adult rehabilitation centers and substance abuse centers; emergency disaster services; assistance for the poor, disabled, and retired; jail and hospital visitation; and camping activities. 1 2' Significant Accounting Policies 1 a. Compliance With Audit Guide The accompanying financial statements have been prepared in accordance with the ' national accounting policies of The Salvation Army. These policies are generally consistent with those appearing in the Audit and Accounting Guide - Not - for - Profit Organizations issued by the American Institute of Certified Public Accountants. 1 1 411 . 1 THE SALVATION ARMY KONA INTERIM HOME NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1997 2. Significant Accounting Policies (Continued) b. General The Salvation Army Kona Interim Home has adopted the provisions of Statement of Financial Accounting Standards (SFAS) No. 116, Accounting for Contributions Received and Contributions Made; SFAS No. 117, Financial Statements of Not -for- Profit Organizations; and SFAS No. 124, Accounting for Certain Investments Held by Not - for - Profit Organizations. SFAS No. 116 generally requires that contributions received, including unconditional promises to give, be recognized as increases in net assets in the period received at their fair value. SFAS No. 117 establishes the standards for external financial reporting for not - for - profit organizations, which includes a statement of financial position, a statement of activities, a statement of functional expenses and a statement of cash flows. It requires the classification of resources into three classes of net assets based on the absence or existence of donor- imposed restrictions. SFAS No. 124 requires that all investments in debt and equity securities with readily determinable face values be reported at fair value on the 1 statement of financial position with net change in the fair value of these securities included in the statement of activities. In order to observe restrictions which donors place on grants and other gifts, as well as designations made by the Board of Trustees /Directors, all assets, liabilities and activities are accounted for in the following net asset classifications: Unrestricted Net Assets - not subject to donor - imposed restrictions. Unrestricted net assets may be designated for specific purposes or location by action of the Board of Trustees /Directors. Temporarily Restricted Net Assets - subject to donor - imposed stipulations that may be fulfilled by actions of the Organization to meet the stipulations or become unrestricted at the date specified by the donor. 1 Permanently Restricted Net Assets - subject to donor - imposed stipulations that they be retained and invested permanently by the Organization. The donors i require the Organization to use all or part of the investment return on these net '! assets for specified or unspecified purposes. 1 -7- 1 THE SALVATION ARMY KONA INTERIM HOME NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1997 2. Significant Accounting Polices (Continued) Support and revenue are reported as increases in unrestricted net assets unless use of the related assets is limited by donor - imposed restrictions that are not fulfilled in the accounting period. Gains and losses on investments and other assets or liabilities are reported as increases or decreases in unrestricted net assets unless their use is restricted by explicit donor stipulations or by law. All expenses are reported as decreases in unrestricted net assets. Expirations of temporary restrictions on net assets, that is, the expiration of the donor - imposed stipulated purpose or the elapsing of the specified time period, are reported as reclassifications of net assets. Contributions subject to donor - imposed restrictions are recorded as temporarily restricted support and are reclassified as unrestricted when the donor - imposed restriction has been fulfilled or the stipulated time period has elapsed. Promises to give that are scheduled to be received after the end of the reporting period are shown as increases in temporarily restricted net assets and are reclassified to unrestricted net assets when the purpose or time restriction is met. Promises to give subject to donor - imposed stipulations that the corpus be maintained permanently are recognized as increases in permanently restricted net assets. Conditional promises to give are not recognized until they become unconditional, that is, when the conditions on which they depend are substantially met. Contributions to be received after one year are discounted at the risk -free rate applicable to the years in which the promises are received. Amortization of the discount is recorded as contribution revenue. c. Property Title to the land and buildings used by the SAKIH is vested in The Salvation Army, a Califomia corporation and are not included in the accompanying financial statements. Purchases of furniture, fixtures and equipment are capitalized as additions to fixed assets, in accordance with generally accepted accounting principles and are stated at cost or, if donated, at fair market value at the date of donation. Depreciation is provided on buildings, vehicles and equipment (costing over $10,000) at straight -line rates based on estimated service lives. A full year of depreciation is charged in the year of acquisition or completion of construction. No depreciation is -- charged in the year of disposition. -8- I . THE SALVATION ARMY KONA INTERIM HOME I NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1997 2. Significant Accounting Polices (Continued) Depreciation is also provided on equipment used in cost - reimbursement programs 1 that provide for reimbursement of depreciation by a third party payer. Provision for major future costs of property maintenance, replacement of vehicles and 1 equipment less than $10,000 and major costs of property maintenance are included in operating expenses as annual charges by the Divisional Headquarters. 1 d. Cash I For purposes of these statements, cash equivalents are defined as short-term, highly liquid investments that are both readily convertible to known amounts of cash and having original maturities of three months or less. 1 e. Revenue And Support I All items of revenue and support are stated on the accrual basis, including revenues receivable as reimbursements for incurred costs from government units and other third party payers. i 1) Contributions with donor - imposed restrictions that are met in the same accounting period are recorded as unrestricted income at the time of receipt. I 2) Contributions of temporarily restricted long -lived assets are assumed to be I temporarily restricted over the specified period of the restriction. f. Donations -In -Kind And Contributed Services 1 - Contributed services are reported as contributions at their fair value if such services create or enhance nonfinancial assets, would have been purchased if not provided I by contribution, require specialized skills and are provided by individuals possessing such specialized skills. In addition, the appropriate value of donated services of individuals is recorded as an expense when such services qualify for cost reimburse- ! ment from third -party providers. Material gifts -in -kind items used by the Organization (e.g., vehicle, free rent, 1 equipment, etc.) and donated goods distributed to clients (clothing, furniture, food items, etc.) are recorded as income and expense at the time the items are placed into -- service or distributed. 1 -9- THE SALVATION ARMY KONA INTERIM HOME NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1997 2. Significant Accounting Polices (Continued) g. Expenses All expenses are stated on the accrual basis and presented in a functionalized statement. h. Sick Leave Policy Effective January 1, 1997, full time employees (working 20 hours or more per week in a regular position) who have accumulated the maximum sick leave balance of 36 days, may choose to be paid in cash, for 10 days in exchange for 20 days of accrued sick leave. 3. Use Of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. 4. Concentration Of Credit Risk A significant amount of income is received by SAKIH from state governmental agencies. A reduction in the level of support may affect the programs and operations of the Organization. The accounts receivables from state governmental agencies was $33,365 as of September 30, 1997. 5. Prior Period Adjustment Certain previously unrecognized Reserves held by Divisional Headquarters were retroactively recognized this year. The restatement increased the unrestricted net asset as previously reported at September 30, 1996 by $10,023. • -10- 7 i • • THE SALVATION ARMY KONA INTERIM HOME NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1997 6. Retirement Plan SAKIH participates in the Retirement Plan for Eligible Employees of The Salvation Army Western Territory, which covers substantially all employees. The plan is a noncontribu- tory defined benefit plan which is self funded by the employer. Under the plan, contributions equal to 3% of the total compensation paid by SAKIH during the year are required to be paid to Divisional Headquarters. Total contributions by SAKIH was $5,819 for the year ended September 30, 1997 and is reflected as an expense in the accompanying financial statements. 7. Support Service The Salvation Army, Hawaiian and Pacific Islands Divisional Headquarters provides financial, administrative and other similar services for the SAKIH and charges a support service fee based on a percentage of reported public support and revenues, as defined. The support service charge was $37,916 for the year ended September 30, 1997 and is reflected as an expense in the accompanying financial statements. 8. Related Party The Salvation Army Hilo Interim Home an affiliate of SAKIH, provided managerial and administrative services to KIH. The amount of services charged was $29,000 for the • year ended September 30, 1997. The amount due to Hilo Interim Home was $10,991 as of September 30, 1997. 9. Contingency As of September 30, 1997 no full time employee qualified for the redemption Of their accrued sick leave, in accordance to The Salvation Army policy for the cash out of - accrued sick leave. • 1 1 -11- • • THE SALVATION ARMY KONA INTERIM HOME FINANCIAL STATEMENTS Fifteen Mcnths Ended September 30, 1996 Chinaka,Siu&Co.,CPAs An Accountancy Corporation • CONTENTS Pace Independent Auditors' 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 Financial Statements 6 - 11 Independent Auditors' Report on Schedule of Federal Awards 12 Schedule of Federal Awards 13 Independent Auditors' Reports on Internal Control Structure 14 - 18 Independent Auditors' Report on Compliance with Laws, Regulations, Contracts, and Grants 19 Independent Auditors' Reports on Compliance 20 - 21 • • ribChinaka,Siu&Co.,CPAs 3465 Waialae Avenue, Suite 250 Honolulu, Hawaii 96816 Hon iii Haw • FAX (808) 739 -0500 An Accountancy Corporation INDEPENDENT AUDITORS' REPORT Lt. Colonel Chris Buchanan Divisional Commander The Salvation Army Hawaiian and Pacific Islands Divisicn Honolulu, Hawaii We have audited the accompanying statement of financial position of The Salvation Army Kona Interim Home (Organization) as of September 30, 1996, and the related statements of activities, functional expenses and cash flows for the fifteen months ended September 30, 1996. These financial statements are the responsibility of the Organization'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 and Government Auditing Standards, issued by the Comptroller General of the United States. 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 in the first paragraph present fairly, in all material respects, the financial position of The Salvation Army Kona Interim Home as of September 30, 1996, and the chances in net assets and its cash flows for the fifteen months ended September 30, 1996 in conformity with generally accepted accounting principles. As discussed in Note 2b to the financial statements in fiscal year 1996 the Organization . changed its method of accounting for contributions, its method of financial reporting and` financial statement presentation. In accordance with Government Auditing Standards, we have also issued a report dated April 8, 1997 on our consideration of The Salvation Army Kona Interim Home's internal control structure and a report dated April 8. 1997 on its compliance with laws and regulations. c . L Lci4, April 8,-1997. • • THE SALVATION ARMY KONA INTERIM HOME STATEMENT OF FINANCIAL POSITION September 30, 1996 UNRESTRICTED GENERAL TEMPORARILY PERMANENTLY TOTAL ASSETS OPERATING RESTRICTED RESTRICTED NET ASSETS Cash $ 30,446 $ - $ - $ 30,446 Accounts receivable, no allowance for doubtful accounts is considered necessary 34,171 - - 34,171 Total Assets $ 64,617 $ - $ - $ 64,617 LIABILITIES AND NET ASSETS • Accounts payable and accrued expenses $ 5,017 $ - $ - $ 5,017 Due to Divisional Headquarters 49,175 - - 49,175 Total Liabilities 54,192 - - 54,192 Net Assets 10,425 - - 10,425 Total Liabilities And Net Assets $ 64,617 $ - $ - $ 64,617 The accompanying notes are an integral part of the financial statements. 2 0 THE SALVATION ARMY KONA INTERIM HOME STATEMENT OF ACTIVITIES Fifteen Months Ended September 30, 1996 UNRESTRICTED GENERAL TEMPORARILY PERMANENTLY TOTAL OPERATING RESTRICTED RESTRICTED NET ASSETS Support And Revenue: Support: Hawaii Island United Way $ 20,097 $ - $ - $ 20,097 Contributions 2,555 - - 2,555 Total Support 22,652 - - 22,652 Fees And Grants From Government Agencies 469,734 - - 469,734 c Revenue: Program service fees 5,202 - - 5,202. Other 493 - - 493 Total Revenue 5,695 - - 5,695 Total Support And Revenue 498,081 - - 498,081 c Expenses: Program: Residential and institutional services 356,157 - - 356,157 Administration (management) 112,606 - - 112,606 Total Expenses 468,763 - - 468,763 Increase In Net Assets 29,318 - - 29,318 Net Assets, July 1, 1995 (18,893) - - (18,893) Net Assets, September 30, 1996 $ 10,425 $ - $ - $ 10,425 The accompanying notes are an integral part of the financial statements. -3- • • THE SALVATION ARMY KONA INTERIM HOME STATEMENT OF FUNCTIONAL EXPENSES Fifteen Months Ended September 30, 1996 PROGRAM RESIDENTIAL AND INSTITUTIONAL ADMINISTRATION SERVICES (MANAGEMENT) TOTAL Salaries $ 224,240 $ 42,712 $ 266,952 Payroll taxes and related expenses 24,600 4,686 29,286 Health and retirement benefits 19,331 3,682 23,013 Total Salaries And Related Expenses 268,171 51,080 319,251 Support service - 41,686 41,686 Occupancy 28,888 5,503 34,391 Supplies 18,910 3,602 22,512 Local transportation 16,165 3,079 19,244 Telephone 7,743 1,475 9,218 Activities 6,600 1,257 7,857 Miscellaneous 6,026 1,148 7,174 Equipment upkeep and replacement 3,654 696 4,350 Professional and contractual services - 3,080 3,080 Total Expenses $ 356,157 $ 112,606 $ 468,763 The accompanying notes are an integral part of the financial statements. -4- • THE SALVATION ARMY KONA INTERIM HOME STATEMENT OF CASH FLOWS Fifteen Months Ended September 30, 1996 Cash Flows From Operating Activities: Increase In Net Assets $ 29,318 Adjustments To Reconcile Decrease In Net Assets To Net Cash Provided By Operating Activities: Decrease In Accounts receivable 25,358 (Decrease) In Accounts payable and accrued expenses (12,943) Due to Divisional Headquarters (13.800) Net Cash Provided By Operating Activities 27,933 Net Increase In Cash 27,933 Cash, July 1, 1995 2,513 Cash, September 30. 1996 $ 30,446 • • The accompanying notes are an integral part of the financial statements. -5- • • THE SALVATION ARMY KONA INTERIM HOME NOTES TO FINANCIAL STATEMENTS Fifteen Months Ended September 30, 1996 1. Purpose And Organization The Salvation Army, founded in 1865, is a not - for - profit international religious organization and charitable movement organized and operated on a quasi - military pattern and is a branch of the Christian church. Its membership includes officers (clergy), soldiers and adherents (laity), members of varied activity groups and volunteers who serve as advisors, associates and committed participants in its service functions. The accompanying financial statements are summaries of the financial position, results of operations, net assets classifications and cash flows of The Salvation Army Kona Interim Home (SAKIH), an operational unit of The Western Territory of The Salvation Army. The primary purpose of SAKIH is to provide an intermediate and long -term shelter -care facility for troubled and delinquent youths. The Western Territory comprises the states of California, Oregon, Washington, Idaho, Nevada, Arizona, New Mexico, Colorado, Wyoming, Montana, Alaska, Hawaii and the city of El Paso, Texas. The Salvation Army Western Territory is incorporated in the state of California with the corporate headquarters located in Rancho Palos Verdes, California. The Salvation Army is an organization exempt from. income taxation under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended. The Salvation Army operates a variety of programs including corps community centers that provide spiritual, educational, and recreational services; homeless and emergency shelters; senior citizens' residences, adult and children 'services, children's day care centers; adult rehabilitation centers and substance abuse centers; emergency disaster services; assistance for the poor, disabled, and retired; jail and hospital visitation; and . camping activities. 2. Significant Accounting Policies a. Compliance With Audit Guide The accompanying financial statements have been prepared in accordance with the national accounting policies of The Salvation Army. These policies are generally consistent with those appearing in the Audit and Accounting Guide - Not - for - Profit Organizations issued by the American Institute of Certified Public Accountants. -6- THE SALVATION ARMY KONA INTERIM HOME NOTES TO FINANCIAL STATEMENTS Fifteen Months Ended September 30, 1996 2. Significant Accounting Polices (Continued) b. General On October 1, 1995, The Salvation Army Kona Interim Home adopted the provisions of Statement of Financial Accounting Standards (SFAS) No. 116, Accounting for Contributions Received and Contributions Made; SFAS No. 117, Financial Statements of Not - for - Profit Organizations; and SFAS No. 124, Accounting for Certain Invest- . ments Held by Not-for -Prom Organizations. SFAS No. 116 generally requires that contributions received, including unconditional promises to give, be recognized as increases in net assets in the period received at their fair value. SFAS No. 117 establishes the standards for external financial reporting for not - for - profit organiza- tions, which includes a statement of financial position, a statement of activities, a statement of functional expenses and a statement of cash flows. It requires the classification of resources into three classes of net assets based on the absence or existence of donor - imposed restrictions. SFAS No. 124 requires that all investments in debt and equity securities with readily determinable face values be reported at fair value on the balance sheets with net change in the fair value of these securities included in the statement of activities. In order to observe restrictions which donors place On grants and other gifts, as well as designations made by the Board of Trustees /Directors, all assets, liabilities and activities are accounted for in the following net asset classifications: Unrestricted Net Assets - not subject to donor - imposed restrictions. Unrestricted net assets may be designated for specific purposes or location by action of the Board of Trustees /Directors. Temporarily Restricted Net Assets - subject to donor- imposed stipulations that may be fulfilled by actions of the Organization to meet the stipulations or become unrestricted at the date specified by the donor. Permanently Restricted Net Assets - subject to donor- imposed stipulations that they be retained and invested permanently by the Organization. The donors require the Organization to use all or part of the investment return on these net assets. Revenues are reported as increases in unrestricted net assets unless use of the _ related assets is limited by donor - imposed restrictions. Gains and losses on investments and other assets or liabilities are reported as increases or decreases in unrestricted net assets unless their use is restricted by explicit donor stipulations or by law. All expenses are reported as decreases in unrestricted net assets. -7- • • • • THE SALVATION ARMY KONA INTERIM HOME NOTES TO FINANCIAL STATEMENTS Fifteen Months Ended September 30, 1996 2. Significant Accounting Polices (Continued) b. General (Continued) Expirations of temporary restrictions on net assets, that is, the expiration of the donor - imposed stipulated purpose or the elapsing of the specified time period, are reported as reclassification of net assets. Contributions subject to donor - imposed restrictions are recorded as temporarily restricted support and are reclassified as unrestricted when the donor - imposed restriction has been fulfilled or the stipulated time period has elapsed. Promises to give that are scheduled to be received after the end of the reporting period are shown as increases in temporarily restricted net assets and are reclassified to unrestricted net assets when the purpose or time restriction is met. Promises to give subject to donor - imposed stipulations that the corpus be maintained permanently are recognized as increases in permanently restricted net assets. Conditional promises to give are not recognized until they become unconditional, that is when the conditions on which they depend are substantially met. Contributions to be received after one year are discounted at the risk -free rate applicable to the years in which the promises are received. Amortization of the discount is recorded as adjustments to the allowance for the present -value discount. — The following is a reconciliation of fund balances as of June 30, 1995, as reported in the prior period and net asset balances as restated for the effects of adopting SFAS No. 116 and SFAS No. 117. Fund Balances As Of Net Asset Olassfica6ons • June 30, 1995 Temporarily Permanently As Previously Reported Unrestricted Restricted Restricted Fund Balances 5 (18,893) 5 - $ - $ - Reclass to net assets 18.893 (18,893) - Net assets as of June 30, 1995 as restated $ - $ (18.893) $ - $ - c. Property Title to the land and buildings used by SAKIH is vested in The Salvation Army, a California corporation. Effective October 1, 1995, The Salvation Army, a California corporation recorded purchases of furniture, fixtures and equipment as additions to - fixed assets, in accordance with generally accepted accounting principles. Prior to October 1, 1995, The Salvation Army did . not capitalize furniture, fixtures and equipment but charged such purchases to operating expenses. -8- • , • THE SALVATION ARMY KONA INTERIM HOME NOTES TO FINANCIAL STATEMENTS Fifteen Months Ended September 30, 1996 2. Significant Accounting Polices (Continued) c. Property (Continued) Depredation is provided on buildings, vehicles and equipment (costing over $10,000) at straight -line rates based on estimated service lives. A full year of depreciation is charged in the year cf acquisition or completion of construction. No depredation is charged in the year of disposition. Depreciation is also provided on equipment used in cost - reimbursement programs that provide for reimbursement of depreciation by a third party payer. Provision for major future costs of property maintenance, replacement of vehicles and equipment less than $10,000 and major costs of property maintenance are included in operating expenses as annual charges by the Divisional Headquarters. d. Cash And Cash Equivalents For purposes of these statements, cash equivalents are_ defined as short-term, highly liquid investments that are both readily convertible to known amounts of cash and having original maturities of three months or less. _ e. Revenue And Support All items of revenue and support are stated on the accrual basis, including revenues receivable as reimbursements for incurred costs from government units and other third party payers. - 1) Contributions with donor - imposed restrictions that are met in the same accounting period are recorded as unrestricted income at the time of receipt. 2) Contributions of temporarily restricted long -lived assets are assumed to be temporarily restricted over the specified period of the restriction. f. Donations -In -Kind And Contributed Services Contributed services are reported as contributions at their fair value if such services create or enhance nonfinancial assets, would have been purchased if not provided by contribution, require specialized skills and are provided by individuals possessing - - -- such specialized skills. In addition, the appropriate value of donated services of individuals is recorded as an expense when such services qualify for cost reimburse- ment from third -party providers- -9- THE SALVATION ARMY KONA INTERIM HOME NOTES TO FINANCIAL STATEMENTS Fifteen Months Ended September 30, 1996 2. Significant Accounting Polices (Continued) f. Donations -In -Kind And Contributed Services (Continued) Material gifts -in -kind items used by the Organization (e.g., vehicle free rent, equipment, etc.) and donated goods distributed to clients (clothing, furniture, food items, etc.) are recorded as income and expense at the time the items are placed into service or distributed. g. Expenses All expenses are stated on the accrual basis and presented in a functionalized statement. 3. Use Of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. 4. Concentration Of Credit Risk A significant amount of income is received by SAKIH from state governmental agencies. A reduction in the level of support may affect the programs and operations of the Organization. 5. Retirement Plan SAKIH participates in the Retirement Plan for Eligible Employees of The Salvation Army Western Territory, which covers substantially all employees. The plan is a noncontribu- tory defined benefit plan which is self funded by the employer. Under the plan, contributions equal to 3% of the total compensation paid by SAKIH during the year are required to be paid to Divisional Headquarters. Total contributions by SAKIH was.$5,280 for the fifteen months ended September 30, 1996 and is reflected as an expense in the accompanying financial statements. -10- • I. • THE SALVATION ARMY KONA INTERIM HOME NOTES TO FINANCIAL STATEMENTS Fifteen Months Ended September 30, 1996 6. Support Service The Salvation Army, Hawaiian and Pacific Islands Divisional Headquarters provides financial, administrative and other similar services for the SAKIH and charges a support service fee based on a percentage of reported public support and revenues, as defined. The support service charge was $41,686 for the fifteen months ended September 30, 1996 and is reflected as an expense in the accompanying financial statements. -11- • 3465 Waialae Avenue, Suite 250 s Chinaka Siu & Co. CPAs Honolulu, Hawaii 96816 (808) 737 -1040 • FAX (808) 739 -0500 An Accountancy Corporation IN DEPENDENT AUDITORS' REPORT ON SCHEDULE OF FEDERAL AWARDS Lt. Colonel Chris Buchanan Divisional Commander The Salvation Army Hawaiian and Pacific Islands Division Honolulu, Hawaii We have audited the financial statements of The Salvation Army Kona Interim Home (Organization) for the fifteen months ended September 30, 1996, and have issued our report thereon dated April 8, 1997. These financial statements are the responsibility of the Organization's management. Our responsibility is to express an opinion on these basic financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards and Government Auditing Standards, issued by the Comptroller General of the United States. 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 basic 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. Our audit was made for the purpose of forming an opinion on the basic financial statements of The Salvation Army Kona Interim Home, taken as a whole. The accompanying Schedule of , Federal Awards is presented for purposes of additional analysis and is not a required part of - the basic financial statements. The information in that Schedule has been subjected to the ,auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly presented in all material respects in relation to the basic financial statements taken as a whole. 1 -- S,,,,; G crit -5 April 8, 1997 • -12- .• THE SALVATION ARMY KONA INTERIM HOME SCHEDULE OF FEDERAL AWARDS Fifteen Months Ended September 30, 1996 Federal Grantor/ Federal Agency Or Program Pass- through Grantor/ CFDA Pass - through Program Or Award Federal Program Title Number Number Period Amount Expenditures MAJOR PROGRAM U.S. Department of Health and Human Services , Pass-through State Department of Human Services 02/16/95 - Jail and Lockup Removal 16.540 - 09/30/96 $ 79.589 $ 65.297 -13- • • C11 1 Q� /� 3465 Waialae Avenue, Suite 250 Chinaka,Siu IX Co.�CpI rl5 Honolulu, Hawaii 96816 ` J (808) lulu, H 40 • fAX (808) 739 -0500 An Accountancy Corporation INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL STRUCTURE BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS • Lt. Colonel Chris Buchanan Divisional Commander The Salvation Army Hawaiian and Pacific Islands Division Honolulu, Hawaii We have audited the financial statements of The Salvation Army Kona Interim Home (Organiza- tion) as of and for the fifteen months ended September 30, 1996, and have issued our report thereon dated April 8, 1997. We conducted our audit in accordance with generally accepted auditing standards and Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. The management of The Salvation Army Kona Interim Home is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgements by management are required to assess the expected benefits and related costs of internal control structure policies and procedures. The objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, and that transactions are executed in accordance with • managements authorization and recorded properly to permit the preparation of financial statements in accordance with generally accepted accounting principles. Because of inherent limitations in any intemal control structure, errors or irregularities may nevertheless occur and not be detected. Also, projection of any evaluation of the structure to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate. In planning and performing our audit of the financial statements of The Salvation Army Kona Interim Home for the fifteen months ended September 30, 1996, we obtained an understanding of the internal control structure. With respect to the internal control structure, we obtained an understanding of the design of relevant policies and procedures and whethe•they have been placed in operation, and we assessed control risk in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide an opinion on the internal control structure. Accordingly, we do not express such an opinion. -14- • Lt. Colonel Chris Buchanan Page 2 Our consideration of the internal control structure would not necessarily disclose all matters in the internal control structure that micht be material weaknesses under standards established by the American Institute of Certified Public Accountants. A material weakness is a condition in which the design or operation of one or more of the internal control structure elements does not • reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in -the normal course of performing their assigned functions. We noted no matters involving the internal control structure and its operation that we consider to be material weaknesses as defined above. This report is intended for the information of the Divisional Headquarters, management, and U.S. Department of Health and Human Services. However, this report is a matter of public record, and , its distribution is not limited. April 8, 1997 • • -15- . • r 3465 Waialae Avenue, Suite 250 China Siu Q a Co. • r CPAs Honolulu, Hawaii 96816 ., (808) 737 -1040 • FAX (808) 739 -0500 An Accountancy Corporation INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL STRUCTURE USED IN ADMINISTERING FEDERAL AWARDS Lt. Colonel Chris Buchanan Divisional Commander The Salvation Army Hawaiian and Pacific Islands Division Honolulu, Hawaii We have audited the financial statements of The Salvation Army Kona Interim Home (Organiza- tion) as of and for the fifteen months ended September 30, 1996, and have issued our report thereon dated April 8, 1997. s We conducted our audits in accordance with generally accepted auditing standards; Government Auditing Standards, issued by the Comptroller General of the United States; and Office of Management and Budget (OMB) Circular A -133, Audits of Institutions of Higher Education and Other Nonprofit Institutions. Those standards and OMB Circular A -133 require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free • of material misstatement. In planning and performing our audits for the fifteen months ended September 30, 1996, we considered The Salvation Army Kona Interim Home's internal control structure in order to determine our auditing procedures for the purpose of expressing our opinions on The Salvation Army Kona Interim Home's financial statements and to report on the internal control structure in accordance with OMB Circular A -133. This report addresses our consideration of internal control structure policies and procedures relevant to compliance with requirements applicable to federal awards programs. We have addressed policies and procedures relevant to our audit of the financial statements in a separate report dated April 8, 1997. The management of The Salvation Army Kona Interim Home is responsible for establishing and • maintaining an intemal control structure. In fulfilling this responsibility, estimates and judgements by management are required to assess the expected benefits and related costs of internal control structure policies and procedures. The objectives of an internal control structure are to provide • management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of financial statements in accordance with generally accepted accounting principles, and that federal awards programs are managed in compliance with applicable laws and regulations. Because of inherent limitations in any internal control structure, errors, irregularities, or instances of noncompliance may nevertheless occur and not be detected. Also, projection of any evaluation of the structure to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate. -16- • Lt. Colonel Chris Buchanan Page 2 For the purpose of this report, we have classified the significant internal control structure policies and procedures used in administering federal award programs in the following categories: Governmental financial assistance programs General requirements • Political activity Civil rights Federal financial reports Allowable costs /cost principles Administrative requirements Specific requirements Types of services Claims for advances and reimbursements For all of the intemal control structure categories listed above, we obtained an understanding of the design of relevant policies and procedures and whether they have been placed in operation, and we assessed control risk. • During the fifteen months ended September 30, 1996, The Salvation Army Kona Interim Home had a major program and expended 100% of its total federal awards under the nonmajor program Jail and Lockup Removal. • We performed tests of controls, as required by OMB Circular A -133, to evaluate the effectiveness of the design and operation of internal control structure policies and procedures that we considered relevant to preventing or detecting material noncompliance with specific requirements, • general requirements, and requirements goveming claims for advances and reimbursements and amounts claimed or used for matching that are applicable to the aforementioned nonmajor programs. Our procedures were less in scope than would be necessary to renderan opinion on these intemal control structure policies and procedures. Accordingly, we do not express such an opinion. -17- • Lt. Colonel Chris Buchanan Page 3 Our consideration of the intemal control structure policies and procedures used in administering federal awards would not necessarily disclose all matters in the internal control structure that might constitute material weaknesses under standards established by the American Institute of Certified Public Accountants. A material weakness is a condition in which the design or operation of one or more of the internal control structure elements does not reduce to a relatively low level the risk that noncompliance with laws and regulations that would be material to a federal awards program may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control structure and its operation that we consider to be material weaknesses as defined above. This report is intended for the information of the Divisional Headquarters, management, and U.S. Department of Health and Human Services. However, this report is a matter of public record, and its distribution is not limited. CIL C. Cr 4 r' April 8, 1997 -18- • C 1 1 3465 Waialae Avenue, Suite 250 Chinaka,Siu &Co.,CPAs pAs Honolulu, Hawaii 96816 (808) 737 -1040 • FAX (808) 739 -0500 An Accountancy Corporation INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH LAWS, REGULATIONS, CONTRACTS, AND GRANTS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Lt. Colonel Chris Buchanan Divisional Commander The Salvation Army Hawaiian and Pacific Islands Division Honolulu, Hawaii • We have audited the financial statements of The Salvation Army Kona Interim Home (Organiza- tion) as of and for the fifteen months ended September 30, 1996, and have issued our report thereon dated April 8, 1997. We conducted our audit in accordance with generally accepted auditing standards and Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. Compliance with laws, regulations, contracts, and grants applicable to The Salvation Army Kona Interim Home is the responsibility of the Organization's management. As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we performed tests of The Saivation Army Kona Interim Home's compliance with certain provisions of laws, regulations, contracts, and grants. However, the objective of our audit of the financial statements was not to provide an opinion on overall compliance with such provisions. Accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported herein under Government Auditing Standards. • This report is intended for the information of the Divisional Headquarters, management, and U.S. Department of Health and Human Services. However, this report is a matter of public record, and its distribution is not limited. CL Q_ S.;. : C„ ceA3 April 8, _1997 • -19- • • 3465 Waialae Avenue, Suite 250 J CPAs Honolulu, Hawaii 96816 (808) 737 -1040 • FAX (808) 739 -0500 An Accountancy Corporation INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH THE GENERAL REQUIREMENTS APPLICABLE TO FEDERAL AWARDS PROGRAM Lt. Colonel Chris Buchanan Divisional Commander The Salvation Army Hawaiian and Pacific Islands Division Honolulu, Hawaii We have audited the financial statements of The Salvation Army Kona Interim Home (Organiza- tion) as of and for the fifteen months ended September 30, 1996 and have issued our report thereon dated April 8, 1997. We have applied procedures to test The Salvation Army Kona Interim Home's compliance with the following requirements applicable to its federal awards program, which is identified in the accompanying Schedule of Federal Awards for the fifteen months ended September 30, 1996: political activity, civil rights, federal financial reports, allowable costs /cost principles, and administrative requirements. Our procedures were limited to the applicable procedures described in the Office of Management and Budget's Compliance Supplement for Audits of Institutions of Higher Learning and Other Nonprofit Institutions. Our procedures were substantially less in scope than an audit, the objective of which is the expression of an opinion on The Salvation Army Kona Interim Home's compliance with the requirements listed in the preceding paragraph. Accordingly, we do not express such an opinion. With respect to the items tested, the results of our procedures disclosed no material instances' of noncompliance with the requirements listed in the second paragraph of this report. With respect to items not tested, nothing came to our attention that caused us to believe that The Salvation Army Kona Interim Home has not complied, in all material respects, with those requirements. This report is intended for the information of the Divisional Headquarters, management, and the U.S. Department of Health and Human Services. However, this report is a matter of public record, and its distribution is not limited. O s_ 5 • rear April 8, 1997 -20-• • • _ 3465 Waialae Avenue, Suite 250 Chinaka Siu &Co. CPAs HO8) 737- Hawaii 96816 Hon lulu, Hawaii FAX (808) 739 -0500 An Accountancy Corporation INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO NONMAJOR PROGRAM TRANSACTIONS Lt. Colonel Chris Buchanan Divisional Commander The Salvation Army Hawaiian and Pacific Islands Division Honolulu, Hawaii We have audited the financial statements of The Salvation Army Kona Interim Home as of and for the fifteen months ended September 30, 1996, and have issued our report thereon dated April 8, 1997. In connection with our audit of the financial statements of The Salvation Army Kona Interim Home and with our consideration of the Organization's internal control structure used to administer federal programs, as required by Office of Management and Budget (OMB) Circular A -133, "Audits of Institution of Higher Education and Other Nonprofit Institutions," we selected certain r transactions applicable to certain nonmajor federal programs for the fifteen months ended September 30, 1996. As required by OMB Circular A -133, we performed auditing procedures to test compliance with the requirements goveming types of services allowed or not allowed, and claims for advances and reimbursements that are applicable to those transactions. Our procedures were substantially less in scpe than an audit, the objective of which is the expression of an opinion on The Salvation Army Kona Interim Home's compliance with these requirements. Accordingly, we do not express such an opinion. With respect to the items tested, the results of our procedures disclosed no material instances of noncompliance with the requirements listed in the preceding paragraph. With respect to items not tested, nothing came to our attention that caused us to believe that the Organization had not complied, in all material respects, with those requirements. This report is intended for the information of the Divisional Headquarters, management, and U.S. Department of Health and Human Services. However, this report is a matter of public record, and its distribution is not limited. S w ta. C D. April 8, 1997 -21- 6 The $alaion Army III 0 Hawaiian & PaTric Islands Division January 16, 1998 Founded in 1865 William Booth Foamier Paul A. Rader Mrs. Pauline Pavao Gem "' The Salvation Army David Edwards Hilo Interim Home Territorial Commander P.O. Box 5085 Don R. Mowery Hilo, Hawaii 996720 Divisional Commander Re: Form 990 Dear Mrs. Pavao, Enclosed are copies of the 1996 IRS Instructions for Form 990 and Internal Revenue Code: Copyright 1997, Research Institute of America Inc. 1/15/97 which notes that churches and their integrated auxiliaries are exempt from filing IRS Form 990. This is a matter which has been clarified by our national Legal Counsel with the IRS and The Salvation Army, across the nation, does not file Form 990. We trust that this information is sufficient for the County of Hawaii to exempt The Salvation Army's programs from its RFP requirement to submit IRS Form 990. Please contact us if any additional information is required. Sincerely Yours, D rs • " �� Erik Pontsler, Captain Divisional Finance Secretary c: Paul Yukumoto, Divisional Headquarters Director, Contract & Government Services Participating Agency I Aloha United Way P.O. Box 620 • Honolulu, Hawaii 96809 -0620 • Tel: (808) 988 -2136 • Fax:(8O8) 988 -5285 SAN 16 '98 8955 CHINAKR SIU & CO P.2 /3 • • •, r � ii►' Department of the Treasury sys Internal Revenue Service Instructions for Form 990 and Form 990 -EZ - Return o(Organization Exempt From Income Tax and Short Form Return of Organization Exempt from Income Tax Wider Section 501(c) at the Internal Revenue Cade (except black lung benefit trust orprlvate foundation) or section a3a7(a)(1) nonexempt charitable trust Not roan 990 -Q is for use by organizations with gross receipts of loss than 5100,000 and total assets of Is than 5250,000 at the end of the year. Section references are to the Internal Revenue Code unless otherwise noted. 4912 (disqualifying lobbying expenditures), or Paperwork Reduction Act Notice 4955 (political expenditures). We ask forth. Infooration on this form to tarry out the Internal Revenue lava of the United Slates. • Both section 501(c)(3) and section 501(c)(4) You are required to give us the information. W N need it to ensure at you are complying with organizations must report on their returns the amount of excise taxes paid during the year by these laws. The organization is not required to provide Me information requested on a form that ap at is sublea pa 0fl5 under ndern mo 455 o(txiag ualified to the Pap.ruwrk Reduction Aa unless ate feml displays 3 valid CMS control number. Soaks or tr * well a an a an (o e men th information enani transactions), retards relating to a form or its instructions must be retained as Ion as their confer= may the Secretary a under as may ra well y other concerning those �, con become mstyrof t he m the n 99and administration airy internal Revenue law. he recta governing by m T 4.ng the ecrnM a o, T. amendments e2ra wert, thd e add e0 confidentiality of the Far 990, and Gorr covered 99, are cod in Cade section 6, by the Taxpayer Bite of Rights 2 (TBORZ), The time needed to complete and fib that form and related scnedules will vary depending on affective for taxabe years beginning after July .. individual circumstances. The estimated average limas are: 30. 1996. See General Instruction P and the Copying, instructions for line 69 of Form 990 and line 40 Proposing assembling. and of Form 990 -EZ. Laarnirq abort the Mt sending the form • The Snell Business Job Protecton Aa of Form Racordkaping taw or me form hum t0 the IRS 1996 added charitable risk gook (section 990 94 nr, 28 con. :9 hr., 52 met 25 iv., 5 min. 48 min. 501(n)) to the fist of exempt organizations. These organizations must also file a Schedule 990-Q 28 nt, 28 min. 9 tic. 12 min. 11 hr.. 1 min. 16 min. A (Form 990). Schedule A (Farm 890) 49 IV., 59 mate 9 hr_ 14 mm. 10 dr., 28 min. -0. • Church- affivaaed organizations that are if you have comments concerning the accrracy of these tar, estimates or suggestions for maiexclusivel inin engaged t managing herds or malting these terms aimpht. we would be happy to hear from Lau. You can write to the Tax Forms on 990 o r r Form�990PF1 (Rev. Proc. 86 Committee. Western Area Olstsibution Center. Rancho Cor CA 86743 NOT send 1996 I.R.B. 17). the form to tNS address. Instead, see When and Where to Fla • TBOR2 increased the heralds againd.th• organization far failure to 01e complete and ( `a9• timely annual realms. Sae General Instruction COntelret K. Cl anOa To aert•_____.__— __.____ t • • TM Small Business Protection Ad al • General lnetrumon ,,......._........._......__.._ 2 - 1999 modified the penalties for not wmplying. R Disclosures Regarding Certain 'Nc e:Mon the pubis inspection requirements (01 A Who Must Fle....___...__._.__._._.___ 2 and 5enices Fumama0,,.....,. ...... ,.... _.. 7 9 9 Organizations Not Requirm to Pk _ 2 0 Obaosures Regeraing Chain annual realms and tion M. n applications. Etampt Organization Reference Chat__. 3 Transactions a rid RalaoonsNDS..__..._....... 7 •.T� modified Instruction tna section 0 Forms and Pune:Mons To Pile or Us...... 3 P F •ca• Senn Tnnaachal•_....._........ 1 6895 penalty and the rules for the public E. Vise d Fenn 990. or Form 990FZ To 0 Erroneous w WNtoiaing____ ...... _.... 8 inspection of returns and exemption Set/MY Sate Repomng Req a sera._._. a R Group Return .......... _____ ...... ...... H appliwtnns. Thaw new pubtic inspoction F Omer Forms a Partial Substitutes for 5 Oroanaamns in Foreign Gasman and no V generally 6d apply al to ne date mode • U.S. Possessions a the tatter than e days after the este on which Acronanq Ponca and Methods 5 T pudic Inbeeat Law Enna a r e g regulations required Depertt nde Du a pmv isions o(t the rep. a s See G e neral is under n provisions 14 Yawn and VVfitve To i'Ue__..._..._..._.__.. 5 u Requirements maRequirements far a Properly CnmOM+eb Act S•. General instruction M. ✓ Extension of Time To GM ............... ............ 5 Farm 990 m Form 990- F2... ............. 8 • pol8ical expenditures for which the section Pudic inspection 527 tax has been paid (en Form 1120 -POL, J Amended RetuNFlnel Return........_.......... 5 Signature U.S. Income Tax Return for Carom Poauol Raamkee eing K Perws. d•_._..._.__._.__ Pounding C6 to wile* O cean Organizations) are disregarded for the U ConmtuXn. of Comolemg All Linea purposes of the section 6033(e) prosy tea Sea Narrdeauceole Contntutgns. Keelung Aasembwg Form 990 or Pam 990-EZ M• instructions for Lino 854— Lobbying anti Fundraising Records, monoash Spemc Itmixaas rat Form rA0 9 polittcol expendtur.a. (Small Suamess Job CnerJOaure Regwremenci tiro A • Speenc trans ora for Form 990-EZ 25 . ro Annua ^ dilea. net exceeding 5700. lauopa Act of 1998). M Publio Inspection of Compared Exempt to illation) peia to a section 501(c)(5) E rgande rt n n Re" r da 0 00 L . A ° w 6 Changes To Note agricultural or harocultural organization am not treated as unrelated business taxable income. • Section 501(c)(3) organizations must exclusion Cad. 40 is amended. (Section di. - ln.a on their Form 990, or Fonn 990-Q_ 512(d). Snag Business Job Protection Act of any excise tall paid during the year under 1996). sextons 4911 (excess lobbying expenditures). Cat Ma 22386X JAN 15 ' 55 09 55 CHINRKF SI'u..$,, -t:O F • 3/3 • • Form 1041, U.S. Income Tax Realm for maintaining ratiremem programs ano are Eafatea and Ttuatt described in Rev. Prot. 96 -10, 1996 -2 I.R.B. General instructions i7 If an organization's PXampdOn - 3, A school below college lever affiliated with Note: The General instructions apply to application is pending a church or operated by a religious order. both Form 990 and Forth 99012 See also If the organization's applkation for exemption 4. A mission society sponsored by. or Ne Specific fnawcYona for each of these le pend check the 'Applcation pending' box affiliated with, one or more churces or church forms in the heading of the return and complete the denominations, if more than half of the An oroamberfon'a completed POMP 990, or rewm society's activities are conducted in, or directed 42 Form 990, (except for the schedule of at persona in, foreign countries. conoibuorsl 4 evedebie for Pubik Irap•ctian it the drganiSation received a Forrn 990 4 An exclusively religious activity of any as required bysection 6104 Package - religious order. Some members of the public rely on Form H the organization received a Form 990 6. A state Institution whose income is sou or Form information as one primary or sole W excluded from gross income under section 115. source of fn_ How ap bl i a perceives Package with t p e n ask 7. An organization described in section organization. n such the public ay b. a r that the organization Ede a return the oven if it a 9 by the i informal/on a o p •s d t o n be determined net required d e s 50. 00 a l t the label to the 501(c)(1). rtion or niz under an Act organizations are by r ir please resented 01 l r mum. Same and address space C) the rearm the (sea Po 3( p Specific Insbuctions, Rani C). Check the bolt in Congress that era: Therefore, ndase make nee the return is the heading of the Form 990, or Form 980 -EZ, complete and G and t describes the n9 • Instrumentalities of the United States, and • Exempt organization's programs and accomplishments. re receipts are mat tme al ly not more than 925.000; 8. A private is grass from Federal income taxes. r enips are rermy not me laundaton exempt under section Purpose of Form sign the reborn: and sand 1 to to Ogden 501(c)(3) and described in section 5061(a). 990 and Form 99062 are used by Service Center. (See General Instruction M.) (Required to Na Form 990•PF, Return of Fortin Fortin mpt organizations and nonexempt +nP t The organization don not nave to complete Private Foundation.) Parts I through IX of the Form 990. or Parts 1 9. A black lung benefit trust described in charitable versa to proud• the IRS with the through V of the Form 980.62. Following this section 501(c)(21). (Raoul:ea to file Form Informsdon required by section 6033. instmaion will halo era 10 Update our records. 990.41. Information and Initial Excise Tax The Form 590. or Form 990 -62. may also and we will not have to contact the organization Return for Black Lung Benefit Trusts and be used to transmit elections that are required tats, to ask why nor mum was filed. If the Grain Related Persons.) to be submitted to the IRS, such as the inaction organization lines a „turn this way. k will not 10, A stock bonus. pension. or profio-snanng to capitalize costs untie( section 266. be nailed a Form 990 Package in eter Yeats trust that qualthes unmr section 401. (Sea and does not have to Ole Form 990, or Form Form 5500, Annual RemrnrRepert at A- Who Must File 99062. again until Ps grass receipts are Employee Benefit Plan.) • normally more than $25,000, or it terminates 11. A religious or apostolic organization Filing tests • or undergoes a substantial contraction as described in section 501(41. (Required to 'file If the organization does not meet any of the describes in the instruction: for line 79 of Form Farm 1066, U.S. Partnership Return of exceptions listed in General Instnrction B and 990. or line 36 of Form 890cZ. • Form 1066, its annual gross receipts are normally more Exempt organizations that Ned Form 990. 12. A foreign arganuatkn whose annual than 525.000 (see the gross receipts or Faith 990-E.Z. but an no longer requited to gross receipts from sources within the U.S. are discussion in Gametal Instruction 9), it must file file because they meet a specific exemption rot: P (Rev. mortally 525.000 or less (Re. 94-17, Form 990 or Form 990.E2. If the organizations (other than exemption 14 in General Instruction 1994-1 0.8. 578). see the ev. Pro gross gross catalpa during the year an less than B) should advise their key (District office so their receipts test In 164. Sae also General 5100,000 and Its total assets at the end of the Nang status can be updated. Exempt Infraction A i the organization received a year are less than 2250,000, it may fig Form organizations that we not sure at Neu key Farm 090 Package. • 990-82, Short Farm Retum of Organization District office may call the IRS at governmental unit or affiliate of a F�cempt From Interne Tex, instead of Form 1- 800829.1040. Exempt organizations 13. A gow atians that governmental unit described in Rev. Proc, 880. Evan d the organization mesa this •sat, 4 sup filing Form 580. or Form 980EZ. without 95-48 1 , 9952 418. C.B. 41 can still tile Form 890. notifying their key District office may recaivs • 14. A 295.2 i C.B. 8. 41 whoss annual gross service center correspondence inquiring about. 1•02•215 4. era antzad y 'a*,os n la" (but sae Cambrned Federal Campaign,- y By their returns. Tho organizations should refer Sn atler organizations a Campaign to pardapale in to the sp. reason o having Snipp fdMg General lr utscdan A if the arganindan the Combined Federal €Z (Fagn tho submit wean responding to these inquires. received a Form 980 Package). a 990) to 5. Form 98082 On I Ma of Form a. Calculating gross receipts. - 990) te the Cfnat of Personnel Managerteni Pollute to Me-and Its affect on 1) Form 990,--Gress receipts ss receipts n a the sum (01,44). Failure of lines 14.2. 3. 4, 5.6e, 7, 8s (both columns). However, these organizations must also 9a, 1011. and 11 of Part I. The organization's =bind to OPM. Form 9 to the Form 990EZ, Organizations that are eligible to receive GU grate receipts an the tebl•amount it received pages 1 and 2 of 1 Fonn 980 with to following deductible contributions are Ilan in from alt sources. during its a s annual aoundng completed; Pant. Gres 1a -1d an List d 13-15; Part Publication 78, Cumulative of period. without suboacting any casts or 11, all Zinn. These organizations :hood not Organizations described in Section 170(c) of expenses. sand this Form 990 a0achmem to the IRS. the Inter Revenue Cade of 1988. An 2) Farm 990 -FZ -Grose raaipu the e organization may be removed from this listing from a0 sources during • 501(a), (e), (1). (k), and (n) if our records show that It e d o total amount received file an annual t recei period, without ofganizaUona Farm 990. of Form 990 but leEZ. but it does not lye an any costs or expenses. Gros a return or advise us Nat it 's no longer • Except locales. types of erganizatians fisted required to file. Mowevar, contributions to such recaipta an the sum of lines 1, 2 3. 4. Sa. ha. in General Inctmaion B. an annual return on an organization may continue to be dedurabte 7e, and Bet . Part 1. Gross receipts on afao bo Form 990. or Form 89062. is required from oKUla by adding back the amounts an linos we organizstian exempt from tax un by the general public until one IRS l R e ve n S a 5b, 6b, and 7b o the total revenue reported on rryy notice to 910 conUary in the I nterna l Revenue son 501(a), including foreign pions aeons line 9. Bulletin, and cooperative Scotts organizations Example. On tine 9 of its Form 990 -EZ for described in sections 501(e) and 0). child are 8 Or Not Required To 1896. Organmean M or repted 950.000 es tool organizations described In section 5010c) and revenue. M added bade the casts 300 501( n ). 8 risk pone tlnctibed in section N expanses it had deducted on lines 5b (32.000); 501(n). Section 501(c)(3). 501(e). (0, (k). and Note: organizations not required ro min mr. 6b (51.500); an0 70 (5500) to its tom revenue (n) organisations must also amen a ctunpletcd from with me IRS may wind" to use it to satisfy of 550.000 and determined that its gross • Schedule A (Farm 990), Organization Exempt ante reporting nquvemenhr. For details, see receipts for the ax year were 554,000. Under Section 501(c)(3), to their Form 990 or General lnspuction E. b. Gloss receipts when acting as agent .. Form asPE2. The following types of organizations exempt If a local chapter of a section 501(e)(8) fraternal $ecildn 4947(a)(1) nonexempt file tax under section 501(a) do not have o organization collects insurance premiums for • file Form 990, or Form 990-EZ. with the IRS: its parent lodge and merely sends those charitable trusts 1. A church. an interdhwth organization of premlurre to the parent without asserting any Any ndoexempt chatffable trust (described in local units of a church, a convention or right to use the funds at otherwise deriving any section 4947(a)(1)) not treatsd as a private association of churches. an integrated swiiiary benefit from collecting them the local chapter foundation is also required to file Form 990. or of a church (such as a men's or wonten'a should not include the premiums in ills gro33 Form 990 -EZ. along with a campleted organization, religious school. Mission society, receipts. The parent lodge should report them Schedule .A (Form 990). See the discussion in or youth group). instead. The same treatront applies in other - • General instruaion D for exceptions to tiding 2. Church-affiliated erganmtiona461at are f �s i hi or �dow exclusively engaged in Managing funds of Y agent Page 2 General Ina:Notions for Form 990 and Form 990-EZ JAN 15 '98 09:58 CHIN SIU & CO • P.2 /3 § 6033 Returns by exempt organizations. (2) Exceptions from filing. _ (A) Mandatory exceptions_ Paragraph (1) shall not apply to -- (i) churches, their integrated auxiliaries, and conventions or associations of churches, (ii) any organization (other than a private foundation, as defined in section • 509(a)) described in subparagraph (C), the gross receipts of which in each taxable year are normally not more than 55,000, or (iii) the exclusively religious activities of any religious order. (B) Discretionary exceptions. The Secretary may relieve any organization required under paragraph (1) to file an information return from tiling such a return where he determines that such tiling is not necessary to the efficient administration of the internal revenue laws. (C) Certain organizations. The organizations referred to in subparagraph (A)(ii) are -- (i) a religious organization described in section 501(c)(3); (ii) an educational organization described in section 170(b)(1)(A)(ii); (iii) a charitable organization, or an organization for the prevention of cruelty to children or animals described in section 501(c)(3), if such organization is supported, in whole or in part, by funds contributed by the United. States or any State or political subdivision thereof, or is primarily supported by contributions of the general public; (iv) an organization described in section 501(c)(3), if such organization is operated, supervised, or controlled by or in connection with a religious organization described in clause (i); (v) an organization described in section 501(c)(8); and • (vi) an organization described in section 501(c)( I ), if such organization is a corporation wholly owned by the United States or any agency or instrumentality thereof or a wholly -owned subsidiary of such a corporation. Internal Revenue Code: Copyright 1997, Research Institute ofAmerica Inc. U15/98 Page 1 JPN 15 '98 09 59 CHINAIU & CO • P.3 /3 1S-2815 Church. The Code does not define the term church with respect to its use in 1¶ S -2814. But, a district court said the term church includes a religious order or a religious organization if that order or organization: (1) is an integral part of a church; and • (2) is engaged in carrying out the functions of a church, whether as a civil law corporation or otherwise. In determining whether a religious order or organization is an integral part of a church, consideration will be given to the degree to which it is connected with, and controlled by, that church. A religious order or organization is considered to be engaged in carrying out the functions of a church if its duties include the ministration of sacerdotal functions and the conduct of religious worship. 32 32 Lutheran Social Service of Minnesota v. U.S., (1985, CA8) 55 AFTR 2d 85 -1171, 758 F2d 1283, 85 -1 USTC ¶9316, revg(1984, PC MN) 54 AFTR 2d 84 -5199, 583 F Supp 1298, 84 -1 USTC ¶9383. A separately incorporated nonprofit agency (LSS) affiliated with the Lutheran Church, was not a church because it performed secular activities. These activities included child care, adoption services, family and individual counseling services, a nutritional program, and a chaplaincy program. The court rejected LSS's claim that it was a church because churches owned and • Analysis: Federal Tax Coordinator: Copyright 1997. Research Institute of America Inc. 1 /I5N8 Page 1 • Internal Revenue "Vtce Departrillicf the Treasury • RECEIV District 10 MetroTech Center Director 625 Fulton Si, Brooklyn, NY 11201 JUL I?' °JAI 2 8 1995 LEG Date: DEPARTML Salvation Army & Person to Contact: Its Components Patricia Holub 440 West Nyack Road Contact Telephone Number: West Nyack, NY (718) 488 -2333 10994 -1740 EIN: 13- 5562351 • Dear Sir or Madam: • Reference is made to your request for verification of the tax exempt status of Salvation Army & Its Components. A determination or ruling letter issued to an organization granting exemption under the Internal Revenue Code remains in effect until the tax exempt status has been terminated, revoked or modified. Our records indicate that exemption was granted as shown below. Sincerely yours, ff Qt'u Patricia Holub Manager, Customer Service Unit Name of Organization: Salvation Army & Its Components Date of Exemption Letter: June 1933 Exemption granted pursuant to section 501(c)(3) of the Internal Revenue Code. Foundation Classification (if applicable): Not a private foundation as you are an organization described in sections 509(a)(1) and 170(b)(1)(A)(i) of the Internal Revenue Code. a I il I I • • I z z 0 ° . C • a W C o • O a a at O O u v Z Q • _ O a in r 19 W Q J —a Z u W J . Q • W fr. • P— to Q - Q Q Q .• L ( • ._> 1 C S' C m ^ �^' v �s� o = o -' o �D P a � G 6 'J • E' ` G E-t O [q G L _ Q V v - v O O 0 . _ .. O.T. v - - _ _ O _. - C . C ? H ' trs E �... c c4 O V ° v z c, o o , y` _ G� y E . O y- '+ 3 Q-1 H " O>- O n C cud � ?:h.__ ?. cc. pup .. o' G Ga, ; U '=.> .-0 . - .y '-• IL, . - o n m o D U < 'Z 3 - G F-' .. v ' c vi .. r u y u .° H `v - H. D G 0 0 _ o C< F. -' v yy r u ? . n C�2�°voa, 0 z H _v 00 ZT„-_ 1 U W v- '61 U O`o U .E � - 0 X <a u„ 20i, e r n ° - . V., o i _y ?` zu ) W ` o 5) S c: n' o E 7 q . < O = - w z< N ._ -1, u v 71 O V Tee w o. a o _ u et o rz 0< :: -< u 7,:.,..,.. E n . u u y _ v v r m. i ." v . m , a H O -, u o O co H •;, m0 w v ° n.: o o O' v N o v v o.. O ` ux ' p v ` ? 0 "O m n �� - � + V r : o c. „ = O<a'.. r H r. E U ❑ V o u ° -o K o u ,., . o F,Ln O =U u ' -” o _v^....O " ' rc'. '� :: p °_ `u t6 ' .v, 1:.1 F.' . ", < °J < = ao 0+ ° o H o o v) 0 H- 3 o v S O 0 o R . m o =. u y u L_, S-:4 t.' 0 C> • �� . • • �� -v o cv_ _a: =_ .o 6 c >. „ o u o< v -`o `n ^ v o y ° y E °❑ u o o i ` c° • ' ;, Q E 0 v ° c -,.. cu w m W � y A c . 0 - . ` " C L O x U" a G o 0, T n W 2 O m O C n v M O v - 0 to b u 4 C i °' is U._ v– n .. >. vO> > ",O"-O n; >,$ . v a Ze; z.2U,;n. �^ 11 y .> A v CS v u •• C a. ^ v ='9 „ O v 0 C U ° s '+ .�. '9 u u O u ° U — "0 u ° 'O >. u E 'Z. w ° �. _v O i '� v v O 4 0 u 0 0X ° o ° ' IM C- ; 'a ° ' 7y0 o m '° ' �U 4u u '".a o n '- ^ c n e u o o ` E ' �` •°_ y v G � ' p o n v C C v C v � ^ C � L C . _ m ry u ` 0- • P.m C b v.� V O D u G °' =� C u >. u ad o 0 O . O " .N O .0 0 v >. ca - � C� 6 v > ° n v . ,4 „ p o 0 y c o o uo ,0 O o o D O v -v o u v ro „ ' v .�'' V VI VS . V A. v . , co -1 a. c o °-, a ; S4 m ° �E E D O ;, , -"' u t. a T -7. c y ' o v ac := o , , r o f o n. °.,„'U c c y o u °. o c . ° ' v . ` -" y o c °� - • �s s u �'O a.� o o .A ° „ o a 2 c " o o ° o s o . . o R = , �' c ' ° ° . ea "'n — o v u� „;9 . c'c a - o 0., E ".o. -u m •„a _' ca r- 0 ^_ u .- m a a - a c p -a % v �. C C U c U = v - - .a o C - u t c- 0 -*-B- o -a o . ° u u `v .O '1 o u a. F - o ”' I ..--• C v o° (] U an t'" � C m --. m y o j u v y '9 N CI . v C Q a� v O - O x v v v' a ti 124 ^` h .. ' � . v . O c `. m v. a . �a V .". ° .. Q F V � 2 . n u E'Ev .'Tr i c c A '^ ° T ° •O m ° i n °� o 0- o t ° c F .-° c o o- a u X 0 m 44 c' ^ v nw C - T . - v ` .JOVu C Ti v 0 W u v . y u. C m m v h E y 3" .3 c F .= c c: p w A° u F C7 7. v� v o E C C C O O v v N 0 v_. w - O _ ; - N ., N • • • • • J ' ' • • Ts' O a- p c E .n o' .0 V.� n = r u i:.Ey " =-, o n C �c h o = . - C a. ° o c as o v c 0 o ° o< w e ° ° u c u v - v U a t . g 1° - m co u 0 o " o c T o v u c o -o— U. E T " _ c . u . -j v c p n � o -0 ti c d .40 y'a E ^ a' - - C u.- 0 o . 4 C > - c - ^ O- - c W0 . O -.. .L �` ,c, - ° a. o ' . i - a " a3 ^ U u v> >. ° ° c ° 0 0 v ' - u x .°.. -O'OO W.'. v _L vo,hrt O N : -AL ° "C T . v . c O = FO cu a L . n.- �'°.. o - o ° cis a-- o' 9 a - ° o a," o.0 — > " v a.$ 4 v.°-°o o c • u u u V • v - . E - C c _ V v v n >7,-- F.0 y = . u . a ..v o c ro E . , s n „_ u - w . , y . " N v ^ eO n ° m y -0 .,^ >, c c -- a' ° c A 2 .- _ O u F n Q . o `'" w 0 >, a. - C:= n O .. E'O a. . O H r o - ° O ° y .O. E 4.1 s ". �.' u ❑, °- > xC °� c -.'° c. a -. „c, _v a v- a -J> v 7. O C a e o ° =� ;, o = v a c 2 0. c � o E ° C v o . E - r° tt c -0. ' c . c u o x < n -v ` v -_v ° .v,�G • - L, `., ,, c ;? a ;, ' =oO w�� c a, 7; ,a v r a , pp F ' u ^ n r. t, O p . 0 u' c: C a c' v c p i, ° '. -co U a p o U ..] Q n ^. - O u - - u u - o ..c c - o - ry c �, u " < z- > oz ; h� ., u •- ` - co ^ a,� c uF” ti c A '• c • c . s Ar >d V '''' 0 't a.=- -na- c ' == r. ° 3 0 ' 0, > o � nA ?o -., co- ° w o ; ° d c.h ,, OL w -- a : .c u .. c c v .°V V, E. m 6wF h °[ - � ` c�n e = ^=wn o 0 vc o,E"_ c-c�' „ O� a. rt t° 'v 'c3 E. V v- a u 'Cw� r n u x ° • • , I , 1 • v; . � ▪ ° cto v 0 cc' o o° � 0 � - ° v o u- u - ' a° o u a V - V • V n' y c . 0^ W O j a n ▪ O C v . O. v v 0 - 0 - C Q 'V - 0 V >. n n ° O ° o n w ' E O n .. T V W n C C 4.. p vui - O • V .�, c' -0 C .- O C u N u E L in 2 O� > V • ..a . V u O h 0 0 O O A' C v E v � �� V c ° , P.< -o E c i c vi 3 q L N - L to m - .. 0 ... E n . _G v c n'- m c ° °•y Li O'_ u vi �,°a ..Q Er,•c c'.c- u ... • • 2i c-0 V •' 7 0 ' ~ °-u-•. , nL° c Z O -. to • :° C -° C.0 •. • • .- 0 g.,,, � v._ n n. u O.•• - w- u Z - - V v - k v a' O O_ ° V .-.- -8 a. .,v-O ...7.) ..0 v. n V i-i O • r i n u id `t c c - �' Y Z o ... cc cc vL t.-ii ° u.0 � o.v - -+ o _ n..E caa. n,0 in a- • '..Y. L. 0 1°. U h <4028a. v L•J T v .. < -° O. k L .. u V -0 V F ', ° � - . � .. 'c °" , n , Q v a, Z E` - � o o - . .n Y uo o c'O ' - -- 0 F z o. a -:, E .o v a E-, 0 E ^ n — -D' ° . 0 n c W >°, c i ° • o R � u� N :a � C . y. i • - n „ mo o ° � � � ti-i E" C C n h n' L i O u L- n .- H y "O m a • F 0 0 0 9 - c o v - v Z� � o . '^ L u c 'a c ' v a . 3 u. v) U 7 q - n c E n .E Z v. o > m ` v in< c C A° - I , - J ..'° o b ti v C • " t ° i cp S C C O° D O ° O 0 4. ., G s C i p, k 7 •• 0 w 7 re,- ' Y , OD.... ... " v C c v 0 C n 0 0 0 0 0 E n V C - 6.- O ' -•° v 4 , D . 0 c o - . 0 0° �: v V V v G) v U L v „ L C ' y U ,, ° o U v ° :a o .. 'u .. E '=' E G °. i ° ' ° i- (° •-i . (.-. V Q Q Q H L V E O - el O. `° ' . c ' E - v O u n R. v V '- C O 0- CO -b n 3 wE _L -c -.- n u • E o c� o t - v 7 - -0 C C - o V C . V O ._ ., n y O _. O O V ._ ea '° G ° n n n n n - u Q� 3 n U L � E - ` ^ ° . •o o. Z °2 u E _ "' n c °' E 0 0° 0 0 to 3 - • o C c T... N ., o in E ro o v c 0 0 0 7 q a+ n n n n n , n CO ° b ° ° - E e . ° a u c 'v '- ° . co 0 0 0 0 0 0 . _ ° r, 'Y n o W o v „ E ...., - 0 n, c. ; , d ;'co n v c. a. c, C. a u 0 O n v C 0 0'- O ..., y O vac u e0 ° 0 v C L > O O O O O a v °'D u-o _ 0 w G� ,. C N C L ❑_.>. '� R, — .- • L C : n ° - a c '0 •a,u - u = c v n o. ka, t = o o E o c.„ E n n o ... 'c Oa e y .,, , ,, . .. —°, L E c v ..n E o ",. . c E_ n. -,�- c - » m v u u ..� 0 _.. > •ui . VC gL as :E.2 . =G °° ° R: ° .n„ V . a-. • 0 . a..) — rs n CO - C O ` r C n O ` O. C ._ - n W F ea v'„ ° c v 2 .. c 0 0 4 ° 0 0 —L E o, 0 '3 g g•0 o N -0 ° x V cn ti a,L v . n. � � La -o E L y ° u o � °^- , a ' O c'q 0 = c 'o n 'c � ° ° ' ' '4 �S • .. c -n 'F" c n o:- u .c.o. 3 V O — = v � —v es u • l °.0 0 c ,v o . . __ v c o _ v E.w '�>.•c F! 0.0v . r r" ,,.= 3 L N . k w o .J oQ V°0 coo • L•- E • u n . E � - u . E aE..„ - n.� = - - u .` : .. 0 ^'E o Z 0 H� v G • — 0 :'� a � v _� E E o .. .F. a ° mL ° c '' � o. a � coax H in u �' ^ � _o - a3 a ° , • "1' . ' n . ry 0`°m . o "' n.. '• x a ° • ° � °7O C . Z ' 3 " ` c oo = _ . ° � t., ya -V- '30..0_c c V..- C>0.H °� v _ . E n. Z ° - H Z _ H 0 • .4w .. co- . ° � h c , c E: c n m E W • n o u - c v v 8N O` c L _ ° ° c_o: E•-• a < A 0'.x cv) .. .r. i .c n n c. 'c_ • • • • • ,, ., . . u.. ,a ° -'v - —o - •o. c c " o u . 4 8 � c ° mSc : c o G , EE L c 3 c� "ti4 O a c.E ` ° ? c., Est o 3s a s v' :: c a.„ 0 u ., o< v-0 n v Ls 0 ca • u- "O - .--9.- u L u y 6. u U n n V 0 `. W 4 J. y C U n' Li D n u n C 0 .E `• • C - O n— O. O ----- ----- . ' O O.'E m C -- u o n a 0 n a t O -0 v n n 0 •- o >.. „ C n v 00, n o ., n C— ._ 0. m u a. ... 0.00,-- . n E v C t . y .� .. O .` y . Y n u n u N y -O -O 0 L .. E • C n n 0 .,4 n -ns v v .: . 00 -0 0 *o.. Li L. L. O v 0 u - - L I 0 0 -C c w o�Exoo° ou Equ ,- E' uc ° o o F .. : -O o , °'Bo„=n u O a n .- 00 .- .a V C C ' O u C> O .. u C u C a C u n o c C 0 m u ro , ' ; u � n O . > CO C C uo o . � n ° v . � O O H 1 O O N c>----() L ° u R >. �0 u '9 W- � - C U..- - C O O. y y t• v- C n, - u n .. y �� u u i _n 00 u n c o O'05 n C u- u N 11 •n o .: u c ••- 8 h ' u " u C O n n `• O° .21 .n. O u 00.- -o O n a Y y O0.. n u ....n - 0 u C ` O n O ❑ u Q C n n W u o -0 E v 1 C" as ._ 'E E c0 ' -w n .0. E c .. o6 uU - v F- E au n T. o o C'n o v 8 ." uy7 4,.. n ` ° . O`-0 O- v 0 _. o n_... �� -� `n= o L • v - E v`u� ° u a p c E .o n u 0 0 o y+. C ° _ c.. 5 •:: o n n' n'^ y a C nis n u•-- . w 0' v o 0 a i6 .- E. wuW ...cr c-v cw u .c ou . —..:ro' o; V.c „' _ n;:,; 3 >6.°'rv.y N.E. ° t 2 .° =c M °•u -c.E u •a c 0 ,L ) .s ._ -o O v :' xK" e ° -'°O >. .y v ?.,9 >:: >',C n L C S v 00 > � t O. p '9 , �, A . := C- t"' ' .. 0 0.t 7. u .,, E n O u n C .. L'• -❑ u 'd ' O � . x O • u Ln v o 5.. 6.o n R v 0 >�— 0L 5::. "'' c ybou A - � ° vV . • - { u E 1%). '9 a,° V .7.0,00_00U. . 0 :. s - al • c - C ' .. . E , 0 y ( I h. • v o E >, 0 v.,'" > ni y n . n n Q c. s t > c z ,.., 0 >:. ' . o.— u -o -, c. a; a. . n c, u cfu n.c '' . u T io n _- c1... = o > r n • ° - n E ° ...)e _ n n ton .0 o Z y u 'n n 0 F n -- o o co o ' � ° „ ' c s o �: �- 9 u a' — O. ° ° c c t.... v .: 3 n� �z =s n 3 : ° o .`, Z 5 c n c . � �y P. 0 a. H = p y 5 . '121 ° m y O ' C u L F o m O S V a 4n O � G S 4 A- _ _. • °: n 0 0 o ' r., v m 1 E .. - fi n "O 1 3 { • • s n bo c o u v. �= ° 5 c , c ° A 0 zw F— �- N u. .. . F' y n-- o E - n a �N o > o v a < w -c E o 8 >: c o c,o c o "` '^ ° o,.. 0 [-.Z O " s v n E : : u n ,. n • z �Q 0o a, UKi o w "9 77 n c 0 c �- • • O !! O � u z e,n�v gO. 0 ° O noeveELco 'C E q . E U V p 4 O • > Q °n Q w Va $v C � ^ ° > c y ° o.. c° n , <FF v o y o n E < Z 0 m P '^ _c E v -n °„ may E' 3 • "' z Or- n .� c y v .;; 0 < :. Q Q O - 2 F a. h o u .i u v a 0. ° .-- . kl q o. ro'c n.° <ZI v 1 a .o u �.� EX..,y '0. w s F F 0 - _ LL ° c o 0 � ° c. a _O U u a ... 0 u u 0 v 0 - , v •—• w � E u a' q <<O z O UE" Lb u "c m E.o v ` � _ o n. . m ig 0 0 — w my m. Op0 , = ...: = z 0 14 ' Z - 4 ° . a ° .a e ° C - - u c c, - • IL) - O u ,ot3°•0.p O ZZ_ "� oo E uu• > - • U F E n..- E O.. -o. w r v o❑ c • w < Q y, U.:n . n s:.D.. Z a F_ ; . .s" � . q c "'.. y " x n' u ' o. t °- a <F c - u V ET c °Rnu >° - C n�F w " vi >.wa4 , y F, .n � , . , q .: E . ti > E 'c' .. n 4's n �q_< ' . E c .v o u 0 n -2 . o c - .F °.: U O ,u.1:- w M . ...1 a a v < ..n v c � -0 3 o E - w - w Z t w <N x o . o o "'- W O 0 < . v o e .° `° m o- `n ' E U. A � v o ` o � - o 0 n> .. eo'y to y ' c = `a . 47 o _ . • • • • • C ._ - ° - G. .a C i ° o - - 61 O v u -0 " o - u b y = c N m C C .- C 74 ti - c _ c • -J = -0 v n'` ' � - m .. • O a - RE 'C a.4 O C , o N y m �, p e. O 7 m r. r r. E = %`.:uou .-p..- 'a 'c v 7 00000 m 0 O C m a° o C _ 7. v :: c L° -o 0 ` E s • n - g n• 4 c u W .o 0 > c G ° ° c - � , • v ‘,1., v n .� o L". „ v o c c • o VI _. 0 0 c c _ v v v -0 4 5 -0 O L u - ° p T^ n vim n a- C 0. - E v c p c °1 m o, u .E ` a m C ° v .- O.. -- c - a . t . . ?; n a 1-. 'o o = u n F 7 'n v.. -. o c o u _ - • E.E - oro 0- :Sri3.ana 2`o =oa c • • : ' <'p H cam . ° �`O.d v c a x - -[ '� c3 � • -. E al m o v C c 2 0 • C o F. - _, _ i - a. 0 .4 . h � - ; a.c mr - co av „ °'- - - . • • u .. " G r c .� >. '4 ° . 0 m u m .E i m v X G = O v u . o o c m ° -- m e v v °. v _ O „^ "' E., ----. a . E O c v O - ' o m V O v c C N v C C y p m ' - 0. n . 0 = c o e,. ••• . ° .• o 2 . v '- < � 0 .-, N c n a_ c E ;, v c . o - 'o v o u c v 3 v - u = " 3 0' e0 "O - '9 0 a o `° '- • O C ° m O u n v ` . > . O .° .."-• 3 0 m .7 '5 -c .- m Ls C . N p C v E U • °-- - -0 v= E = c 3 3 0 U -- n 0 E c .44 - ` • CV ��. o c o c pc F mo � '� ` . � o y , � 00 ° v o — „ EU C 0 y m ti n a v m m% c co o '.' c �: v - v r o °� c 0,0 > E V i m o n v .m 3 .o .-- E v AOC '5 '9 n ' - 0. T"9 v^ c0 m Fo vu CO ° —. m m ° ~L • . 0 O U G” . d _ . m E - `_ 4� o u ` � .. p E n . = 'OE ° u v . d c . 0 . .-• o -- Q 0 .. n or cp -. = a 'Er! e .. m C 0 c .. m O s c V ° 0 v f"' . . - • u _� • • c-0u ���.. . ? >: it: m . _' tt-0 - u >'u C • c W U �"� p .n v1. L r. p ^. Co v .. j 0 -. u 'E F O U - ' o Q 0 0 H . - F v v - ti w >> .; v r-0 (•" n O v _ u -g:. . w . av C E a E i • u up 0 : a.. O o . a c. H . v :z'" y � ' n 0.. ' = v „ c ° n Tv -o F -F E "'_ e ; EF" - . - v o o..c x. °4. 01 w� . : o Z -- 0_'0 .S . - - X u : ° .c` 0 o m w "" ° o m c p 7 .= c w v 0 w, v v = v m� 00 >,°_' v c m .. -.8. m '' s m O L • w 1- ' .L 4'. in " H >. u c ., 1-0 -c., 3 ,u . 3 O . to .> a ._ to h 3 0 >.„..-_,. c O° u h o `. o° 0° • • • • . r , r. O v o ., 0 ▪ L a a O b- -•:/- o R R 'fit • O •• ▪ L vG > a. �. .-. -. ... p a a v w Q N N t:N'N N". 4 o h C � O C. ti . l .� a 4: .. u2 -O ..0 ,� -0 CI ..'. N 0. 0 0 '0 -0 0 . > O . Q.O. 0 .0 O O `.- v E o E .: • a 4 ... 0 v._ m 0 0 L o • i N E .2 u h v v TH u • ,- 9- L' 0 0.. ,9 '6, ` n • K n a 4 CO a U O ..E . E...;; B 0 u n W ay, - .. a _ n m W . �. . Ts t v ... = y e� c k < to ca N ❑ E L "-• V V [o y a V y i - N O. V c V ;---- v O so r a U-ce V - 3 0 -1 0 = tr a o • N ti v X. S w h'" O. ..a, ' �. ^ -...N 0 0 . W n om. 1 cz 0 -p > o p ° o c v . � 'v • . v O . u u v - 0 = ro t c o c'a , 0 < 0 c � Ev v.° v E 0 ma. v ° p o - V o u, oq v N oN 3 „ ea z U E E u E G , a , .. : .. v c .. Lt o E o E � a • v ° '� 0 . a ,.. o c „ cc 0 -a c V _ m n o emi W v - u ea v V .-0 2 C •°% ,, m ° c m = 'o ov 0 at v m a E _ . 0 • V -. 0 t o O .J a u 0 m V > < L vo 4--. _ a ... N _ a``.. - H0 04 E wx= -'`�.. 1'. _ o w - oo c . < . em , c • my a'o ° m In O c 3 � • ` o « o : _ v - o y w 0 m.9.- ill `a E n a 'c U C n V > ' > ` u v - J o = W' V ' a • Rg t - . . 'O - a o 0 ... L-1 - 0. _ . w z o td .. L m v O L'] E = 0 Y Y 0'- v O ., v. L • 7-. - N.. v ` - o "• ..4 rt ..... a .-1- C n 2 W : . y _ .d . k.. • . .J W �.c1 O ro 0 0 v to = a - • �< u o ° <v a o a < 1-L100 ° 3 i�o o • - w- N . o'1 ° O E g° . � _ v , H v a • -' F A :a. , s.°'o Z z ; u -- 0 • 0 . M •• Z v a ' - . o 0.- a ' < _ o o _ ,, -. H c _ .. w : °; c - . : .. °E. �v v, K u <` -. _ 3 . 00:° -. 0 9 > • i c . m .'E . ("' c c n a a v 3 .. °, PE .a U h O a a h 4 0 0 4. ._. u < o < o 0 o v,- o _- c a E u ■ 0 , z __ z -0 -0 u 4 v 'v r-0 o a c" rn v ' r0 in . 3 �e - e E • r. t— N L 4- a L o E • • • • ..n n.. .... nnry n,, ,, v,,,nninnmui%o W.or r r r r w .__. MW • • . .: . .. . . . . . L • m . . . ✓ U . • C • • . C . . • . . . . . . . . . . • • • . . p . • • . • O N . . . U • C • U • L • O a C . u • LL . ✓ ✓ O .. 4. 00 u • O • m ✓ L C L P t • . . . C . . . • V 0 . . • L I. N Y Y 0 • O • • • • 0 W ✓ C L 6 O M L D . O n w • 2 C L O ••• d U 0 h . w 0 w O Y 0 y .. . L U D W U ✓ I > U 0 0 0 w• 0 0. W Z U C O ✓ 0 �. U ..... .4 U 6 O 0 0 3 0< m.• 04-.0 ✓. G. > • } > U L ✓ ✓ C C 0 O m 2 • O ✓ c m - 0 ✓ 0 m m • D O �. - < ..1 •0 • m • 0 O . O • ID c O I 0 W U m n. 0 0 ZZ >.✓ • . C u•>. ) 1 H•40 : c Ca 0 0 1 . 1 L • C m • U C c C• L • H �• • O W C 0 4. 1 C Y c m • ✓ • L w > O C m L C n 2 O C m • n .0.0 L• ✓ C C• C C• C C 41 • w w w m 2 2 0 C U O c 0. ✓ 0 H 0 •• .U>PL.....OG• •_ • >C 0 .0 nD O ▪ Y v a •0.4,001..11 ! ' O U -. •. v• W 0 C H2• -. W • W H !'n l ••• 2 4 0 0 0 0 mg •w • 9 C U ■ U 4402 W 9 4 C L O • v m 0 V 0.O U 0 W 0 •.•—•,=•- • Z Y C U C• 2 C 5206 n n 6668 n O<U W U 01.41040 Yi n R.i .. n•+41 O.. 4 0 O 0 5 W W H W 5 W W w m U 0 0 0 0 0000 0 0 0 0 0 2. U.,.....0 > n o 0 y 0000 W O O O 0 O O O O O O O >00 O O . D 00 O 5 0 ' b• . 2 _ _ _ _ _ _ _ _ Z W .. .. .. .. nrvry nnnnry Un L 5n0 Mi N r.r X H c 0 c c c c c c C c c C 0 c c C C 0 0 0 0 c 5 c c c c O 0 0 0 0 0 0 0 0 0 0 0 .. 0 0 0 0 0 0 0 0 0 0 0 0 0 -. o .. 0 0 0 .• 0 0 ✓ 0 0 ✓ 0 0 ✓ r. 0 ^ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓ > 0 u > 0 i ✓ > O 0 1 1 ( 1 1 / 1 1 0 0 0 1 1 0 0 0 0 1 1 0 0 1 . 1 0 0 0 0 0 0 U U W m • • W • • - • • • • • • • W • W C • • • • • • • • W • • W • W • W u 000 u 000000000 u 0 U 0 0 0 0 0 0 0 0 0 u n n U 0 u 0 U g g z G (V Z m Q O )7 r Z Q m i/\ 0 N V / O 0 O Q .. 1 O Q m Z O 0 J O Q i. J Q d Cl) U W Q 0 0 L Q E- . u I 9 O• . Y O C • 140 T O M e 9 O T 0 T✓ V✓ MV C C C fi • • C p Y • C 9 U 9 L .. V • y O V - p 4 1♦ • C ✓ 0✓ C I C✓ cu •< ✓ L 9On 0 •YN44)e 0➢ V 4 R V v9 e e - P 60.14 0 e .4 F .-, U e • C C Y L T C C • ti y•^ Y 9 e 0 Y'•'♦ > .+N L•e' Ws - ✓ LtiJ O • •Y 'L•Up0 V✓ . • O ✓ Y .4 V R O 9 T 0 < ✓ L 4 U✓ O y N N n U •C] • • V U 7 Y 0 ✓✓ V 09 C• C Y VIE C p 0 O 9 e 4 0 0 C> 4 4 p O , • 4 0 L j CO U C 0 0 4 0 - ~ U 0 U tO Y] O• a Y ✓ C - cc • 0YY • 00...44) ON 10-.17,T... upuLL~•U✓ F C -.44C., u T C V Y C> V C Y C C O✓ O U Y o u N 0 L O V 6C >L O• 0L aw. N yp >•a V-44 O^ ✓"♦L ✓ T^'CZIe ➢]• n 9 e 0 U P9 ^♦ a M F 4 4 0-- 0 1,w0— N— n ➢ Q• C u p 0 C 0 N u e 0.0- - • • 0 n • U9 .] 0 p 0 0 0 4 e➢ 0-. 0 0 2 4• 0 ✓✓ Y TL u D • O ^♦ D 0 V J 0 C n n O E✓ y y 0 e 00 • •TL8 ',CUM 14 0 F t O 0 y O Y N Y F CP 4 4 0 4 0 •y y 7 4 n < T L Y • p 0 U 0 MOM. U • Y ➢ U • i 0>.0 O 0 ^♦ U✓ 0 Y 0 V y•✓ M •'♦ 0 F Y C C:440: � RCO -4.400 -C •O < .4 •p9nF: C • S•+ 0 • S • u N O Y e U 0., 0--41. FO • . -' $- J • ..♦YLiVOVn • 0. LF , Y CU Ou 9 U cc Y • 0• ✓'^♦ • U • •✓nnY9 ^� I 3 0< H 0 0 • .c., V O• C• C X la e � Y • - L 015•1::-.. u ▪ ♦♦C4 F 0 6 2 9N•YOL 0! A F Y V V fi 0 9✓ T V L 9 V U O 0 Y O R ✓ Y C Wit 0 K • U 9 ....040 y O 0 L < U <• 0• 0 I fi N [ U .400 9 C✓ 0 u ✓ �♦ O • M C • 4 ✓ • L L M F O T U✓ U 0:9.4 0 • O O O Y • N C✓ • F O V Y y1 g u 7 0 0 4, 4 0 2 0 C -♦ : L444.120 - 0 • u U C n y p c0 p <O 00-... ✓ 4) :0n u - • F 44.401410Y• .4 u • e Y 0 4 4.400 -4y D 4 Y 0 J ✓-40E 0 0>YYT•4YOU • 0 6 0 6 9 0 L 14 0 y L• 0 O N Y 9• n • p� • U 044 • l u V U C41 ✓ 949 0 '04-•M • 0 4 -4 0' V L V Y N C 9✓ Y C 0 C 4 4 0 0 0 .0 U 0 L n 0 0 C 0 0 -4 V 0 2 e C 4-4L 0 4 0 m L V ✓ N 0 • 4 4) 0 4 4 0 0.6- 4 0 1 - O C 4 1404. C 0 4944 V U L L n y N O C • 0 0 L L mi C 6 C L V L P V p U✓ w♦ ✓ 0 9 0 .+ e✓ • 0 0 4 V✓ U 0 0 f V Y✓ Y V C ^4 U 4 .4 D 0 C> Y U V N C U L Y • L✓ U - .4 0 4 . , E • U V T O 6 0 N .C.• ∎ T n • L 44 N F „ y ✓ O N F• n 040 4 Y^ Y 4 C L 14 O 0 Y u C U C 4✓ 0 u 14-4.0 V n "♦ -. O p V 0 n 0 0 • 4 U Y Y 9 Y C T C u Y C 0- C D> C e PUG I 9 9 0 C p] O I O O O C 4 0 4 N V 4 C✓ • 0 0 4) F ✓ ✓ 0 ..4 O 4 O 14 L✓ - 0 0 V '011 4 y 00 4 Y T. u 4 0 Y - U. 0 V ➢ Y ✓ V C O 0 1414 V O 4✓ C U Yrb 0y o C , y V YfiV94. U73 '.2 V✓ V V E 4 V U 0 0 V L u I 0 V 4 L C V 4 L V Y L 9 V Y L U L 0.04)04 O F <✓ 4 F 0 F ✓URY9 0✓4R ➢✓4Y 4 4 4 4 '. 0 • • 0 .4 T a✓ N_ O 5: 0 0. • • U Y 6 n n 0 u 0 0 4 ] C I . 4 . Z ^ < e e C. • • 0 Z U WC. C C • y O W C • o K • N 0 • Y 4 • eon 0• O C .4 U- > 9 C 4 • Y -. C .-0 N W Z 3 U F W S O 0 00000 20 4400' T.P O 0 0 0 0 C C 0 --,-.4-..., X- 4 O 0 0 0 0 • 4 • • • w • NNNNN u4) w. F R E -- - • • 0 110 • • 00 U M 9 V - ✓ O C • -. C L • r .• 2 • T • 0 • • or •0 D 0 49 • I./T • 7 4 t TL • .00 4 0 14 • 44.1 •0 ✓ ✓ #'C • 6✓ ■ N• 0 4 C ✓•• • r 1 O 4 0 0.0 T C O• D •• 4✓ O V O 7 •• D•• • E 4 C L Y :: t 4 -.000 •,•• •✓ u..-.,.. : 04 > )•• L P N O h-.11-47C C E• - 00. •• 9 9C ✓ - C.00110 • • V 0 )) T 140011 O 0 L 9 4 C H C C • • T TL V•• -. • T. • U • a C 4 4 •• O O V O .. -. 0 9 0 1• •✓ -. 4 0 p Y••• 00. • 0 0 C.-.O -. 0 l✓ ■ CN p L • �+ V O • O • 4 L • 1., T ) • MVO 0. ✓ J M • • O •C • O 6 O 00 0 11042M• ) 7 C✓• 0.• 1 U • 9 L V Y - • • 4 4 0• C C • L 4 • 1• r• 1 • 4 O✓ 0 M✓ 9 V • • 14 CG✓✓ 0 ^•y •✓✓ U ✓Y T E . . •. ✓E 4C✓•r4 • -. • D• O •{ Y i HYMN... pp 4 O> L 1 • 7 F O C u C 14 0 0 0 4 14 G U 4 0, 4) 0 0✓ 6-..0 YC ..,• 14 •04440 NU•M OY ••y 0 L • 4 • V 11 • y • P Y -. 0 7. 7 0 0000•... 4.4 • 4 4 -I N • t 0 ✓ • r O. 0 L ✓ • P t P C 0 C. • • 0 C ) 0 D • 9 ✓ O • • • - 0.• • • • 44001010 O E • 0 1 9 -40.0C• • • 1 \ 0 0 4 0 O w CYY O O G • C -Y 04 14 Y •• 0.LL ✓ Y 4404fl IMO O Y -. • >M • • 01.• 00 144)4)01 00- .00.4.0 0 0 12 0 •.0014 14 7 ) M• 0 0114.1..13C 0. 0 0 0. M•• 0✓ 10 O U O L • 0 G L O P * a 14 L C l C Y • • Ulu ❑✓ • C ^ P 4 t• Y Y G G 4 C V000 4 0 0 •• 14 C T O T U Val. L• l t • 04-4 -. 0. 0 C P .0 V• C -4 C Y L M 0 0 4✓ • 0. C 7 0 .0400 0 0 0 L G.- 04)00 U• 4 U -• 41...110 .076.41 M •O4) 400) lii ✓• C 0 C • l• 4 0 0• ✓ O - 0 14.--'0 P9 •/ U 4 l✓ 1 90 -CVO. - . O • ■ 014.1✓ 1400 •7• • T Y 0 G ✓ 09•4444 4 D•4) • 0 0114 • L 9 5,?";;: O •• U O 1 • . u 0 C.. C• 0 7•• 13.0• • •• V U PC / O 0 . Y 1 O✓ 0.4 09014 0.9 VC •.0 • TCoVOLC• 14 9 • m m C ••y• T ✓ 4 0 Y C ✓ L ✓ -. ✓ ~-. ■ 0 • • .. L C ✓ •-. •� 0. • O 0 0 - Y 7.0 X ay • 0 L C y 0 0 p 4114 1 • i ✓ O D. • 0 0 0 C ,.D 4) • \ O C C .0 O 6) 0 •04 •T J✓ •O - . • -. vpOE •M •- • •TC -.4-. 1 0 O 0 14 1/.0 U•C -.•4• VI. VC 44 00 Y 0✓ 0.14,..4-4000 .D. T U V 8:72" : -L. M C✓ O✓ P 4• U ✓ • C U "LA w 0 9 Y 4. 14 4) V O 11 M O T Y. P✓• 7 0 0 -. • 1 -. • O • .+ • 0 7 N ✓ U ✓ N O D 044•0 - ✓ 0 -. V V C V 0 . - l -. ✓ D•-` in/in •. ✓ .. 0 4• O •{ T 0 • N •✓ ✓ • V O L V L 4 O L D V M C W O U O. C M J - • 0 0 ' 0 0 ry ft U E u .0 V 0 y O V• O 9• • 0 O• U O 9• -. U✓• L C ■ 4 4 l M �y 4 T 4 • p .0 • y 9 U 14 4)• P • Y• 4 0 0✓ - C 14 0 0 0 4 4 0 4 0 4. 0 14 0 O C%• 0 -. 7 6 4 t J 6- 4 . C •• C .04 0 0 O Y 0 0 1:1 .0 v-404 ✓ 0 0 4 4 ✓• ✓ L E -. 1 4 .0 0 L 4 0 0.• J N w 4.! D 4 .4 . 54 0 : 4•0 M 7•0 4' O 14 T 0✓• O 0't) U 41•4 G N K ✓✓ N 0 ✓ 0 . ✓-.9 ✓✓ • 0 Y L 0 >/., T 0.- 0• pas O 1 .4 4) 0 ,4014.412). t ) . 0 4 0 1. S E O • • T T j C • 0 COG • 0 • • 4 0•444.. • 1. IF ✓ 4 T• C L 04 in 4) O •\ > 4 • • L y✓ -U 0 y • .j..17. p C a Dv C✓• u 0 ✓✓ •44 0 E L 9 C• C • G • 2 y ) 0.• 9L ✓0 ✓ 41400 4 0 14 440 O • U T) 7 4 ✓ y 0 T> O✓ 4.. ✓ 4 Y - , C 6U 4 Y 0 • Y M 414 11 0,..•>.. 0 1 ✓ 0.4 • s 14 O •• 9 0 Y {.0 0 414 • 14 Pr N✓)• L 4 C 0 N •✓ L • 4 O O 8 4 O • ••• •• •• 9•• L 4 C✓ Y C• r - . 1 P Y Y Y • G - . • 7 0 - .4.0•90--.41.4 0-.0 • U• C C•> r 09 • C 0 4 C• ••)4.1.0 4) 6 MCI-. 0 4✓ • O L 4 4 r 0 0 1 1 • 4 0 , • 0 0 0 1 . 1 ) 6 • 0 0 - 4 0 41.. 7 0■ C 44 • - .U) CY 7•. 0OL 0 0- 00004 90 4.40 Cr. ••..O• 4 0 4) CPO .0'43 C •••••1.4 4 1 0 / 0. 00 O 4 P U U 0 M• 0 -. U C• •••40,.4.0•• 4 -01/9•• C a • • 0 Q0 Y in, • 4 0 . Y Y 144.4 • C > 0 Y 4 Y 14 U C -. 4 • u • • 0. C• M 29 •0 •• 0 •••0 0• 00•••C0 .e-.4c •■ 4040.•4 • Y - .) 14 1., 9 TO. ) L0.4 • 4 •........ U ) .. • 0 1. 1 4 0 • 0 O 0 4 T • . •0 * 4 ✓ 0 g „ • y O 4 * 4. 9 4' 0 0• 0 1 0 1 4 0 •• 0• }-. ■ 0 - . 0 T 4 U • •{• 0 C • ✓ Y C 0 '. 4 4. 7 4 T 0 U 4 14 1.0411 O U• y •0004 N F 4 N t C• .0 O r• • 4 L 1.•✓ •• • C • Y 0 Y• Y • 4""40 • � -. • -. U Y • t L 0 4• D11Y.. T 1+14• 9096114 •-. U•. ■ 0041. C CN Y -. Oc 0140••C /• M M Y C Y 14 C O t O O O N O N 9 ) / t S .. ) 6✓ Y C ;-.4 9 9 t • O ••M- N 4) • 0.-. 4) E• 0 -. O O ■ C• 4 .. -4,-.. •4 /OE414 04-.1 C-. 444 ✓ TD. OP-- 09• \00.4'4 O 0•• WS U O 0 9 • N • G• \• O•• L r O U •{ 0,450.11 •✓ Y -. >> .. O T • • O. 0 • • Y 0. 0 4 L M ' l • G > -. • p ✓ 4 C Y • • P .• 0 • -4 Q 40 1..••-•1, C4N •-.0 4.• U-...-. •C • -� • C• L7 4 ✓ 0 O a .'. L U Y Y G4 1 Y t ... • 4• -. • O 1 r D 0 C L • • • > 0 14• O 0 4 0 00 0 Cove • 4• 0 O L cum O Y) :as" `• .`4.2.0. 0 C 9 t• L>•• -. • X O 0. 14 2 14 > 14 •✓ T 0 O O U ✓ 14 4 Y 1 9 U) 0 l•• ✓ 4 t{ Y -. ✓ C L• U C r C • • • • *Oro •4-.-40• L 4•• t • t •. ✓ ...... D C • IyV y -. Y 114:t 0 • • 7 • Y) O J O -. 1+ •• -. 1^ U O O 9 S. G C ✓ ^• T K • 4 • S ry L L O / 4 -. 0 0• T C L C Z r• 0 0 9 U .0 ✓• 0 14 O C C • • 0 14 D 0 ✓ 114-.0 - O U •-. -. • 74 001 4400 •04 • O • V C •. Y . 1 • V••414> Y -. • 14..9 • • y L 4 I- C . "' • l I 0 • . ▪ • L 0 I N 4 0 • 4 14 >-. 14 7 •L P• •LC •4✓ C U ▪ L - ; T.. U 0 0 M •4 14 4 0 O - M -. u S Y • ) V • • U -. 0 • .. / 0 • C L • 4 4 ) 0 0 0 0 0> 0 9 4 NI 14.0 4• n 0• t14 r4 0.4■ • 0..0 14 •00/10 •> 17• -. 0LU-.L1O • 000 MOLLO 4) ✓ •- . • T •X ✓7- .41.-1• 0Pr• )1.P u400 '414 C 004 4 C 0 y✓ 0 C 4•(4) 1 . Y U o U YL 0r ✓ 7 0 L 4 •>.7 4 0-.40 0 0 0 a° 0 14• -. 4 .0 1 E O 0 w 7 • • T O • C C V O U 0 0 0 C C M • U C .. -. 4 14 N -. ✓ . . 14 1. 0 0 .. 0 14 0 4 4 0 0 T• 4 L (let:, L UY -000). •Y OC ✓ . !II • ✓ CLO CO TO •O • 91 0 1-. • 14 J • 0 S O C• N i T{ O -•. C 0161 ✓ 88 4 ✓ 0 0 4 1 14 0 • Y• it 0 •• 4.-u 4 0 4 14 4• U N 0 U U 40 L • > 4 YT7 4-. L 4140 O > ••40. ✓• •4 •.. O ...40.40 1JO >✓ / Y X 0 1491• 1 1 • 0 1 ) • • T•• C M ... 0 114 1. •• 0 ✓ • • 0 0 0 0 ✓ TO Y Y -. L C 9 -. 4 l 14 U 4/ 4 4 0- 1 t• • P O -. 7 4 0 0 0 o• C. 1. 0 .•-. • 4 1 0 ✓ O-. 4, ✓ ✓0.0. -.-.Y • >• •• / V O • O • O O• 1 Y 4)"4k T 4 Y C 0 4 _ 4 L C 0•• T• C• ✓ C J• 0• 14 0•• L 14 C 7 L • •✓ 4 U V] U 4 14•■ * 404'04.0D41400440040 i f i T • C ~ • 010 1 • 0 • m 4.10 0 0 4 • 0 14 � O 0 ✓ .i v • L 90 '440 writ , • 9 O u 0 .0 ••• • H • L v ° D' • y • m - m O 04400 • • • 4 O 44 0 V m 9 O• m •4 M 9 V P 8 C 4 W ° V u O l 0 E C v 0 v 4) ° M C C p C S O 0 0 v m 14 •• •• >991 CSC - 41/ 'DM - - 9i • >4 0- TV ° °✓y• - •• 4i-2O 8E C - 00•7 Cy >=...-...... 1 0 0 . . . 4 0 , 0 , , ✓ 4 ° M V >• 4 7 • • - - C U C • 4 4 0--400 14 • E C✓ U ti • - 4 LOCO E - 1 >444411444404) a 451 4) 0 • 0 00• • 40 0 >0.• Mi • ` 49044•✓ 86VU V 00 4 44) GY00• • ✓•0Y 1. L ° 6 F U 00C•161.1651 04) .✓*.> Y L ..0 Z V 00 L L 0 0 C 0.00X0 V 0 4• V P U 00 LO • v • ✓ • U U •H 7 D 0 0 ',TOG 0 0' 4. 7 L✓ v V E • 0 L m 09 7.1014 L'C9 • ••6••• • 04)0 ° ma y m• 0 V✓ ti C.4> P H L 4 C O I • P V...14 ✓ 400 ✓ . 44 D 01009 L 4 4 9 00•441.1>•00 0^ C 0 7 00401.9 0 - 4 44^ 4 111J4 111J4 C 0 y M P- 0.0 L M w 0 14 0 C4>4' 4 O - •4940140• •TV• ✓ 00 ^a 0 0 0 •0V8 • 9 E 0 9 L° • °✓ q • y 0 T • E t• 0 L • O h ti •• 4 - 7 C ✓ 8 Y w v L 7 V O 6 0.) > 0 M• ••• 0'.1 ✓ L C> 009.0 • F ^y E C U u 0. 4 • N•✓ C= .0 0. 0 4 44909 C • 0 444 0 9 • -•• L O 4 7• 0004 0 0 4 9 4 T T•L 4 0.4 0. • 44 •.•• NOL-10.. m V • O C.y-1 • O T ✓ �� • 9 . 9 O-• C 0 0 4 v00.0 • .44 0 9 - •C 049 •04400 YYY��� .1-1 00 44E> 0 4'414 v 4• 8 0.0 0 ••4•.4• • 0 - 4.4 > e 00. '1 - .0 •000 10 0 y V 0 0 11° 6 •• 0 4 .0.0 O L V 0 E TY 0 4ti L • 0 1(✓ C • ° v F ° > - W A 4 -0 • 80 4 A 7 C L 0 00 O C 00.0 0 O 0 ✓ 0900 00 0 •• 9-1 U- 44004TV64) .CO >9 49 O 4 °• 0 U ✓• ✓ y C C.4 0 1 •4 0 0 0 14.0,0144)0 900m4.0 4•C S O= N o 9 00 0 -1 °° S m° 'ivy '0 • m 0 .0 C30 U° • 0 V 7 11 8 04) -441414 C> C • 0•-I 4 0. 0 Q 0✓ • w E• CI . O O 9 0 0 0 v L C✓ 7 0.4 4 ) 0.11 N M 1 L F N C 0 0 O ✓ V O C 44• U 8 4 -.47 O✓ 0•4 0• a O O O C L• 0 0 044 ••-I C 0° ° v y 4 4 U L M ^IL 1 110 •'I 4 44 9 i ✓ v ti U q V • y 9.4 .44 0 0 ✓ 4 0.44 • •O 0 0 0 0✓ we L L 0 • 4 ° Nit 0 ' 0 0 0 0 .1 7 0 01400 L° V - ° 7• °) 0 0 ° 6- 9 ✓ U • 4 44- O .4 v 0 O C 011 • 44 44 4 I 3 1 3 04)140)44=0.0 U V • 0 V 0 O - y 0 4' 4 >,00 0 9 9 0 .04 G n 01.0 -00,000000. • 4c90>73 14) 9T400 40 4°E • 00CuC4y6X0.•• 0 40.1 • _ .0 .0 C 4° E Y 9 C • 0 C • ll • C ✓ .......... ..,•... C 9 0 V L> ✓ w >✓ 4 .-I O OC 0 m -, . Z 00•✓ •✓ 04 • O • ° .._ L ° 0L-� y -i • >- 4 0 4)• -I O 44 ✓ 0 C 0 ✓ . u 0 V 4 4 ✓ 0 L 0 • 0 0 0 9 L 4 C J V W 4 3 . 0 . L 0 0 M V • L 0 400.0 0 4) 0• 0 C 0 4 U 0 0 C L • 0' ° C 0. C) L ° u9 N X°•.Ib0 ) C N F N F V N F✓LV ✓ ✓° ✓C-40 4 144 0 00 • - •✓0 •14 LLO P 0 ✓-I • • ✓ VO 44T 9y • VT• V T7 DV 0-179 .0 T9'00 . 0 0 >04.4.4-• 04444 N v i J.0 V 0 C 4 0 -1 44 9 C 444)431414 4 C'-4040 y 4-9-4 0 0'-4 14!C= 4 0 - 0041 ✓ 4 -I 4 4 0 4 C 0' 4✓ 9 C° 0 0 . 0 0 0 44 9 4• U 400-10]0 00 09 -I•LLH 0M °0-I . O • 0 0 LE 4)4444.44 ✓44.440.V0LG 0 tIc U 0. 0. M 0 0. 0 9 V O .440 1.1 ✓ 0 1 0> 0 4 U 1044 0 0 4 It C 14 C 7 M C O ° ° v v 0 0 P . ° 0 0 v 7 0 7 L L 410 4 F 41.0U F 0° u 0 0 E C D O C°• C.C> U O O co • v 9 • • 1 O O 14 41 .. , 0 -• v T 4 4) 0. C 9 • L C T O 4) 8 ✓' O. • O V 4) 0 0 v C 44 O -. 7 44 T C 4 00 44 0 7 4 X 0 0 •4.00 y m• 0 T • 4 -I O 99 4 0' 0 O X U U POMP. O C 7 0 V. 4 0 44 N 91.400 0✓ 0 w 4 ✓ 0 J 0 C 0 C 0 4) 0 o ° 4)14 4 0 0-14) 4 4040 14 4 ••47C 0, H 4 0 0 L U• • 4/X091 4 • • 4 - 0. • C✓ A 0 0 T ✓ .0 G V O O N 0 7 • 7 .0 6C OV V0 my v 0 0 0-4 6'44 14 ✓ 0 0 0 1 L/0 V O 009 4 • 0 • - .00,0 •✓ ll 0 0 44 - 4 4 9 O 4 400097 d 1400094 .'I .0 4.) V C O• 0 O• ti - 1 L ti 09 . 4 0 m 0 ) V L VV. 4) U ✓ C m✓ O u N 0 ° 0 0 0 0 11 .0 P C 9 • O I O 0 4440. 0) O V V y✓ 0 ,0 9 0 0 8 0 0 0 car • U V 0 0 ■ S 4) 44 L N Y 0 13.1> 4 m 0 Y 0 0 44 C 0 0 0 T 0 •. 4 • • O t L 0 00040 C U 9.0 9 0 ° 04444440 8✓ U 0 1 •0 c.044> C LOU 14 O C • O J O C '- 0.0 4 4 0 •••44/9144.4.1• 4 M - VUVG V O 044 O N O• U 0 - • 0 ✓ 9 7•9•-• A C J C • 9 00 00 . -1 0 0.0). 4 0 0 .0 P O0 ... T - ■O • ✓4v H •44 90 > 49 0 49000- T 3 - 0•0• M 00 C • 9080✓ p] 0-1 -I O 0 G 9 0 0 0 0 0 0 H v i 11[Cyy.JjIJJ' 0. 0 my 6✓ti V 899 T m0 0 4 .4 TC ✓ W •O'. - 4 ° • 4 v 7 4 0 0 O J O ° C0-4 0 0 L ✓ • 7 V aft I mll •• • V O ✓ 4 -1 .0 .0 0 0 4 • 0 4 1.1 T 4 0 N P la L 0✓ C -1 ✓• 9 P 0 1.1 •-1 pi 4✓ -1 • Z-1 4) 0 ✓ 9 0 0. 4 0 1) 4 4 • 4 0.-4 4 . 1 •4 • 4) 0 • F • . 0< 9140 0 0 ° O U 1., 4444404 4 0.'C • -1 9 9 .790 ` L O P C 9 0 C 440 4 0UI m.4 VO --I 0I 000-14C ✓> 0 0 0 0 0 6 >444101.4 U X L • •-9 0 0 y 0 4) C -I 4,4 • 0 4 4 •✓ P • 4 4 U L✓ 04 $ 4 0 O .040.7 T .0 44 0 O 4 • ✓ 4 0 0 11 • V • y 04 • 6 V 7 •444 0 - V 01 4>. 6 C •'1 ✓ >° 44 • .4 r v 0 O N 14.1 9 0 140 • 0 • 0. 4 14-4 13 9 0 0 0 C 0 7 - .0 • C - . • 1.44• 4 4 • 0 0 • 4> 4 0 O - • • 4 • .0 9 - 4') 17 0 0. 10 .10 4 0 4 09 N • 0 >•• 0 4)0 ) °C n 147 4 148 C 1.10U17•• ' 44 44• O H 0 44 14040•7 C co 0 0.0 0 0 C 0 0 H 0 0 4✓ O ~ 0070 -14) ✓.• 0 44 U0 0 ✓ 04 V 14 L C Y 0 4 C 7 G U- 4 4 10 000 V 4 O ✓ 7 4 0 • Y 0••0011 J • m ✓ 111 4 0 11 O • T U 4 4 44 0 • 1 44 ✓ • NI - • 4) U 9 • 9• 00 V 0 • 4) 4 • ✓ 0 O 0 0 P✓• 4 • U 7 00 • H n .1 • N F N < 0 • L O T N n1 0 4) b O> • V O 1144-44 44 9 0 0 Y 1] • • .1 M..1 - C 9 O ✓ -1 7 O 41 ✓. • y 4 0 E 44 • 0 • 9 .01400 4) 44 0 • L 0 -1 - 0 00-4 00 0 0 .000•6 0° 0 V> 134400 0 91,409090 44 0 4) 44 U 099 0 • • • C ) 0 > C 4 • G.7 44 ..4 44 0.--4 . L M 4L> M 0 4.1/4 OLIO 0 • • 0•044 • 0• , 0 0 0 4 • J -1 0 7• 7 4 ✓ Z L 40=14 ✓L 4 4 0 4)0 ✓ • ,011 40.4 N 0. Y 0.J✓H0J 0.0 UUY❑ O 1 Y • N• 4 • G q • 4 T G • • Y 0 G . V 9• C T Y J '42'2 . • I C A • u C 4 y G • -4 •.4.-11.1--4 a u G • 4 • • • O C N N T Z • M • y G 0> • 4 4 7 4.1 0 Y y 0.7• . > 0• • O - C • C T C 9 A 0• a 0 0 O 0 P-4 000 • 0.4 • 6 0.000 O C N 0 1 0 0 4• • l G a 9 q u• O 4 G • P .NyT•9 VV0• •�.IU G C.1 004YA 90 O ONGG•04 -1409 0 •AL09 O✓4) 4E q✓ TV-440 p • D T - • OM 4 q ✓✓ A •'1 0•• 0 .4 9 9 0 -1 U t z C .V O✓ N G T U U u J✓ P - • U Y 0 ' -- ✓ 0 Ot a O. ^-400•VC.1u Y op UO•+O q „•� �' • N C' C• u 0 0 0 10 r> Y m u C 0 • U a O ••n 4 g O ti 04 7 0• 0 q 0 4400 4 g y N 0 al 0 T a 9 C O 7..0n 0✓ E P 0 4• u m 4 r O O • J C M G 0 y 0 0 O y 0 --o-.-1 4 0 U U• C 0- +Y9Ja6- +OCa•iN CO• •O.q Cal4 > 4 T 4 w N Y•6 • 0-4414 % > 0 0 • P 4 V 4 V O 1l 0 q > 1i - ✓C9 O'OTCE 40 •uC L L % C• 17.00400 u O U • ✓• T✓ L P> • Y • O G 0 C N 0 9 9 0• O 4 0 C 0> 9 " ) D✓ •• q • Y C > 0 ✓ Y tl 7 L D y. N U a q✓ C O 40-, Y 0)✓ N A 4 G G Y r N > C 44.0 Y Y N 4 9 • 0. 9 0 -4 • 4 • C • • ✓ N ) 0 0. 4 0 0 V • > G • N N • M g 0> 4 9 C 0 .404 -444U00. 0 400 0 14 s.211 y 0C 04 0. 0 P • $444 4 . 0•13140 . 0 4 00• Y J 0 • • U) 4 t O. -'I E C T D P 4 J U a •0•=0, •1 w 9 4 6 0 • ' ) u A 0 C -I 9 0•• "I C O N g L 0• 0 P > 0 0 0✓ c"-P.00 0000140 L C• 0 0 4 0• E 1 0 -1 4•00 4 0 > L M Y u 9L0 CYL M9 • T U -� L • L G 44 0 44 G Y• 1 a V 4.40•0. O O O C r ~- >I• 604 011 00 ✓'4A ✓ ••9 y Y) G ygG j'0" V 4 MO U0- 10✓U •.1> G•.. 4 9 YT _ 0 1 y ..1 ▪ • q gg u p C -+ J J 4 0 0 0 ..1 0 9 0 0 0•✓ 4 0. ) C G . U i T Y O V 0 • - •~ .1 -4 • • 0 Y ON .1 -1 " -I 44-4 C OU O^I0 060 T )9 LA OU G Y 44 0 q y M p - 4 09 G C-1 4. 0 4 4) 4 0 >0 G 0 ) E ON K V 14 • G O 0 N g O O 0 • 40•0 -4 4 01007 Z .- 13 4 0.04404)4)0 0-1 0 u• Z E .. O 0 UGC! 4--1 ) 600-40 11.400. 444- 0 -•> OO Y • OL 4 4 p M •• m C• T E A q C "1 D. 4 con • 4 t O• 9 C -1 • O u 9 0 ✓ G r. ✓ U q 0 • G•✓ ""d.4“;1'541 O A✓ ^ 4 6 0 U- r. ✓ C co. • ✓ -140 •✓O UY 0 . .0400 • O N C 0O O 14 0 L✓ 0 J ill L 0 Y O U 4 O O r 0^ 7. 0 • 6 P G n U L O • • 0 • Y M 0 0 4. 4-1 L O Y L 0 . 0 •• C 4 g 41 G 0 --1.040 0 • 4 M • Y •✓ .400 L g m Y • '81.3 Y 9 9 0% O • Y P 6 g V % T 0 r. 6 0 • ' 0 0 0 • • E • 0 a4-.4T0-1• N 4 q• u Y I� q •04 0 7 O • .-1040V G 4 V 0 T 00>A0 101 O C 0• A P V D 9 C O 0 0 0✓ a •- ii • C • 000.1.1..1 • O4 C ✓ 0.0 G 00 0 .. G ••> u > 4 0 0 ..1 ^ 4 0 H.0 ti QUO C .-40• w 4-0C q • ^..1 VI CG)J 0700 0 u• 4400•04 0 L L 4•• 0040 •✓ p 4 • U ✓ -•1 0 0 4 44,0 0 p^ Y Y • • O . U 0 0= 6 u 0 0 O y G 0 ^•• , 0 0 0 0 _ • u 9 U C G N • 441 N H • 4 - > >.4 9 u Z 0. a' y u u>• P Y 0•✓ u L C 0 N y N 0 4 0 O• T 0 V ■ 4 0 0 . • 9 4 6 ■•r > • .. O iT p G . . C•ONOTO y . r 0 •000 W•_,, • T• 0 ✓ y/ Y L L 0 C 4 4 •■ 00.476 C 0 0 u 0 4 . •• 44 0 0 4 • 0 q• T • V ✓✓ q a 9 L • L 9 8 0 ) • O L C 0 4 0 0 ✓ 0 • U• M> 0 14.1.4141.11.0 4 9 L U N C 4• a: L O •> U .1 D.0 ✓ •4 L 1 '4 ^ y ^ 040• 4 '^YgYa9.O ✓6L Y.•IC• 0.y •904 •lC 4 OM-4-4>0. YUUOOu f1yG .,ILCCOL J U •-1 4 y ✓ N V U 0 1• 4 0 4 10 0 0 4) 4% T O 0 0. D D J• C C 6u q 0✓ VI U J -1 L =O •0410 A • 10004)440.0.044)1)4100 • ..._ 1 • T a • T > • u L V t • .0 r C u 4 • T • u • V 4 V T O L• t L T C-001= P a r • D u 0> L • 4. • • • r N L P• C 4 ✓ • • L O L • y • 9 10 •• 4). T.•>:".5 0 • 0.440 L•• T l• a • 4 U. • 0 J•' • r • 0 10 4 T G L 0 0 0^ J ✓✓ L G 0 • 0 14 ✓• O L• Y• O •✓• 4 L 0 0 L ) O 00 4041 O 4 J •• • • • •44 • 0 9 11 ■ U 0 G O y 0 • u Y 0 0 p • 4• • 4• u L u u 0 1 4 ✓ 4 0 4 V L • -1 0 4 4'r , . . . c 0 - , C . 0 • O C O G M U D L 4 L L ✓✓ 4 0✓ D O P C u• L 0704+0• P✓ a.. H 0 0• G 0 WV > Y V l 9 T C 9 ✓> L Y 1 V • y O 4 C -1 r ^ y L• L 0 J O m 9 7 V -1 0✓ S V Y✓ m L l T-'1 P L^ V L . 9eC 0 C 'D a• y r • O U .y4Gl••0 GOrC UUL ^•0 Y✓PU0 •14-• - LL0 0• 4 0 4 ^ 0 ) 4 4 0 .000 0 eV 0 T• y D • V Oa. 4.00 • O 0 ✓ V9 44.- 1 La V • 4••4✓L 4004 J0 4r 4(0.... p • 0 0 0 . 7 4 0 4 0 4 • 0 0 0 0 4 V 11001.4.00.4.00 0 C V 0 4 D 0 ✓ ✓. ✓ U 0 • 9 • L OH A. 0✓ 0.4 .4 9✓ V • U L 4 n l 1 4✓> 4 0 Y V 4 V 44-1 - 0 • • 9 4 1' 4) 0.1 m w E ✓ 0^ 0 O ✓ U✓ G• a0:0 u 0 C P" 0 • Y V✓ D 4 9 a 0 D U ^ G > 0 4 x ✓ -'1 9 ✓ 0 0 0 11 0 4 O O U q O W ✓ 0 0 0^ 4 4 ^ _ 0^• 0000 04 O1V' Z. ✓ 4 410 E✓ TL• D4D >,01> 0000. 6 4. 4✓� . 0. ^ L '4>4.140 0 .0 L m 0 - G 0 0 4 A r D C 0 C• •1 • ✓ L V 0 O r C 1✓ Y q 44 0.001. D Y 0 V V .1000 114•+900 ✓G • 4 - 719.-.•.12-.1.44-.4• U 0 CUD > VV 4 C • U40111.4 9 1 U 9 g 1 Y • D D G 0 m Y J q J- 0 O 4 .4.0.0044)0 > L C -4.c 9• Y L 0 004- U •1 C T 6 u 9✓> :1404)0.000 y 44 .1 _P Cu0✓ 00 044 ^ >DL00004- 10- E✓V W u O O U O 9 9 0 L • r >^ 0 O O L L J) O L E TG •� 1 ➢ M 4 4 A 4 C ) 'J ✓ 1 1 O y U O Y L U 9 • Y Y V• P 9 ✓ 4 O V 4 V M q y 4 O> q O C✓ 1›:: 040 L -1 L u D V y 4 C • 4 -. V 0 u 1 -.-,V.-.VC 4 0 Y L 0 ) O C 4 04•404.014 6' • V -•L L PE. • JG 6 4 40-40 uYrDU D60 0 •C 9✓ r ✓ N b 4 r 0 P✓ J r 9 • 4114000 L• O 0' "'4 -I E✓ 4• D E to; -..154,d 100 ➢V 944-1 q Y Y P 00 Y • O 9 u• 044 J U r✓ • V✓ V -40-.0•C 9 - • 0 - 1111 > O m 0 P 7 0• O r C H t G4 C • Y 14. 11 1 0 9 4/00/0 V ) .. C9.) 6 04 4 CO. 4 E t 4 9 Y D 0 0 0 0 0 .1 u 1, -1 U C > 10 9 ▪ TU-. OLG-1 L ^ y 9 0. 9 4•) 0 T9 V 0 • -✓ 4 0 0 0 C 0 N 0 0• 0 D 0 Sj 0 •I 4 O 4 0 g 4 • V 4 4 C q P 4 C L .1 !win. ✓ .1 4 V 7 r 4 • u 14 0> 4 r 0 ✓ q U `I C g D 1 4 4 •' ✓ • 9 • O 4) C9:1401114 P 114. 4 >' • > V 0^ 0 0 L 9 4 4 U 4 a ✓ • 4 & 4 ' U- r - .0 4 4 4 0 0 U• C V C L C 0 r C L C U U L 4 V C 0✓ 4 .1 ✓ C ✓✓ L 9 L O D U O Y C L L 4• 0 4 O 0 1 4 4 4 0 0 4 0 C U > .0 r -I T V U O q 4) 1) D O ✓4-'44 4 0 H H 14 044- y - Y 1111 U 0 - 4 4 1 / ) , 0 4 0 1 • 1• O C C 0 U T 0 4 4 O. ✓ 4 4) U 4 0 4 0 10 4 1 T- J . 09 U • 4 4 9. 4 9 0 .1 4 V L O N 4 • >4.14>44/0041 0 1' V .0 • G 0 Y • • U• Y 6 4 C 9 u 0 Y L 6 m 0 .C7 N 0 0 1+ -1-1 4 m ✓ e Y -1 N ✓ 9 14 0 0 4 4 • 4r 9 y ✓ . 4 C N H O 0'094 m 0-1 -1 04.011w 0-4.000• •90 •444 O 4 0 0 4 . 0 .0 0 . 4 4 • G 0 • G w 0 - 4 4 0 400• m D C 4 u J 0 --I L 4 ✓ 4 0 1 , 0] V 0 4I 4 y V U .1 4 • D4 ..D-.180 ..D-.180 U 1 J 9 4 9 L• 4 070 0 0 OHO C O 0 9 4 0 y 14>H4 M C • =0 • 4. 9. 4.1 • P ✓•• O M 00 .4 9 0 0 0 0 4 0 . 1 4 • • ✓• N• 4) - G - O G 9 11 U U - A` O 4 4 07 1 13 0 0 0 . 4 0 . 0 0-140407 Y 0 L 4 - L 170. V' 9 V0 • 0 7 0 P9 0 y u r G 0 ) 4 -1.1 • • 0 0 4) 0 0 4 .1 C 0 000 10 4 11 0 400 • u u r.1 D 0 0. 0 E 2 0 4) 0✓ 0 .1 • 0 0 G••> L O 4 4✓ 0 A 0 0 0 0.4 U 0. 4 TI - � .4 0 • .-• O .. .0 " • O 4 P • •• • 4, • 2. Y ✓ ✓ , o P • E > " • 0 0 Y la • > •0 T ✓ • w Y C o • C L A.J. • • ___ • 0 T '0 • 0 22 0 • 4u • 0 • • " L • • " ✓ ) ti y • • • • 0 T Y u L 4 0 • K Y C Y • • U 0 T • • • • • fJ � . • 4 0' P > C Y M • • Y O • • • L i 0 F 4u9" • • D C 0 Z. 42 • V > • J • Y 4 Y 0 4 • 0 >- • .0. 40 Lm • 0 O • 000 V v 9 Y m • L• 0 • O ° J• L • ✓ G 0 P 9 D .• m U Y CO Y M C 044 V C • -. 0 0 y Y 0 >- 0 0 ->, ° 9 9 0 • • 42 C ✓ m. U • • C N T7 U • r V •✓ V C 1 L 0 p. 0 C• N <• N 3 • • ■ 0 V > ✓ • .. • -, ■ ✓ 0, • •- 9 • Y 4 • J 0 - • at 0 U — a t C " D O. o 0 U • 0 • '0 a T C • C L 0 M • 0 i 0 • M 0 • 6, 0 V L L 7 -' °>. m . u 9 • --• 9 ^ 00 T 0V•. • •3 V✓•0C•C4 0 C 9 G 0 V = 4 4 0 C 7^ 0 0 • • D . •• V. Y 642=0 ^ y L C Y E u • Y • C ✓ 9 Y) -. 6 0 -✓ ti- • V 0 u o ^• C 0 J• 0 y✓•• • V L Y L • C 0 C U 0^ 3 6 0 0 C V L 4 C 0423 U 0 3 • 0^ C ) U C L✓ P. 0> >- D C ✓ L Q L D. 0 0 • •-• V 0 0.0... L C u _ 0 . L> Y • U -• •• • 0 Y ✓ ✓ . C G O L T L - • Y Y .. • ^ 0 • 0 • 4." P ✓ ^ • 0 • 0 C ° 6 00. 0. 0 0 0 6 1,-.0 0 0 ✓ 9 L U 9 ° L M• .0 • O •• 426 C u 0 C 0 7 u>. 0• u U • " L^ L ••• 0 L C i L • C 0^ T Y 0 0 ^• C 7 0 0 U- Y• ✓ -• • •• O• 4.417 • • m p • O< U Y 4 y ✓ L 0 G m u L> • y L C 0. " ) L w • C C u • •° Y 0•^ 1..•0 ✓ -4 0. 0 6 0 42 r. 0 C • 0 • D✓ 0 > P •0 T Y✓U- 02 • M > D • .6. Y < 0 - 0 > > • • 4 •0.-4 0 • W ^ O 0 • L ^� C ✓" 0 0 C 0 . ..1 ✓ y >" Y) .0 W 4 0 • D 0 .. 0 0 V• e • ✓ U C G ■ .• 0 V 0 '"� Y V 111 • 0 0 G 0 w 07• 490 .i .0." 0 41 r ✓ ✓06 9 0 H 9 N ✓ C 0 O " U - L • u • F • -. • - > 9 • U 0 C 0> D 4t r • C 0 • C• ✓ 0 C 7 ..9 0 C L • 14 .( 0 VYr L4 •O1 t • • i •L 0 L>. V• • •VL V✓ G - 0 2 0. 0 0 0. •• • L 0 F ✓ 9 0 0 9 C• 0141.0 - ✓ C 0 6 C O • 0 13 N L L• 0 0 0 ✓ • • D•" yT L 074264 0 ACV - L P • i 0 9 D.0 L U L - V O m 0 • V • U• 0 • 0 Y 0 • Y la la ✓ 0 0 C O. D. • 4• • 7 0 '0 0 V V Y✓ 4 C y • • 0 L • U 0 • C 0 U 0 C 0 •^ M C • ✓ • C L • 0 • • 7 • D • • • Y • IE C • • C✓ 9 0 C 6 ✓• b 0) N CO 0• m • U• M 9• E..• 0 • 0 C • a C C • L 60 C •- • u• 00.99 V^ C • u• -. 0 0 0 0 0^ ^ • 0 ° U 0 • P C i L" • u• D. 0 - ✓ — 0 L - 4 ..-4 U ^ L• ✓P^ u •TD ✓L -• C ✓ ' ✓ 0 ✓ C•• • ^•UO a L 0 L i U ) " - O U • 0 U V• U V Sl V •• L•• J • • • 0 b X ..>.. O 0 • " • N F • - ✓ • N F 0 N ) 0 0 • 9 •. ✓ Y u P 9 0 " 0 C • 9 C a 0 0 O 0 ✓ • 0 9 • • U 0 O 6. ••00.0 • O 0 • u D- 0 9 • •9• 0 C ✓ > L✓.. ✓ C 9 4 • • ✓ ✓✓0P 00 y . U • L 06* O. •U - 0- • V• 60-... •• 0 0 r 0 7 u C V U • U 6 •> Y 4 L - V• 0 ✓ 0 T • ✓ • L • • u a 0• • j D C. Y Y Y>•• • • •• D✓• 0= , "p0 y L U b H F) 0 • 6 U•. 9 M C■ 9 6 e 9 0) C • • • u 9 .. • u 0 C 0 0 . 0 . i 0cc a l V., >.. .f T I. •• 9 Y ✓ L C 9 0 ^D . • . • • r • L �.- ✓ a L 0 0 0 U V v. • on l C L >` c U L V • V V V l • I ✓ f.. I' > L ✓ — R • y C • V 4 C 0 •■ L u u • 0 a - O y • 9 0 0 V I et ✓ >.a C) __ ✓ 0 y a • a U 6 0 ✓ T✓ L L T L. y CO D 0 C 0 0 ,., L L. . Y u 7 L L u • Y • . 0') C I L • L • Y U U T 0 L L 0 • a Y _ ✓ >•9 • p 9 D a g ✓✓ Y 1 L• 0 • • • V O O u9✓ C09 0 C C•-.0 .0 w ^• P•31. £' a: • U 2 0 • • C . . w , - 1. - . 1 . 1 1 0 0 2 .. o u U >. L■ N a • C'y 41 - 0 VI 'y a • T. Yl U L a - c --.0 0 • 2. ✓ 7 0 0 • ✓ I " 0 > P L ✓ .c 9 U •• •• w y a y u 9 v 3 0 1 0 • .. V .+ U 6 0 Y V . 2 . 2" L • ✓ P • U P0••9 Y•U • 0U L C 9 . -. 1 -. 0 ✓ a • • 0 0 • a • • .0 •• -PL U.0 • U - • T..•✓ •✓0 •-.9 - . G L L L L a. P. 7 L 06. 7 O 9<.. 0 0...• • •0> i i \ I 1 \ \ \‘‘‘)/ \\ / C \ N \ '---. _______ 1 ! j 8 I 1 J &H MARSH & McLEN, INC. CERTIFICATE: INSURANCE CERTIFICATE NUMBER PROOUCER THIS CERTIFICATE IS AS A MATTER OF INFORMATION ONLY AND CONFERS Marsh Risk & Insurance Services NO RIGHTS UPON THE FICATE HOLDER OTHER THAN THOSE PROVIDED W THE License No. 0437153 POLICY. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR ALTER THE COVERAGE 777 South Figueroa Street AFFORDED BY THE POLICIES USTED HEREIN. Los Angeles, CA 90017 COMPANIES AFFORDING COVERAGE COMPANY 404214 -INSRD -CAS -98/99 0IV6 A U.S. FIDELITY & GUARANTY COMPANY INSURED COMPANY The Salvation Army, a CA Corp. Div 6 8 N/A 30840 Hawthorne Boulevard COMPANY Rancho Palos Verdes, CA 90275 C N/A COMPANY 0 N/A COVERAGES ..: .. THIS IS TO CERTIFY THAT POLICIES OF WSURANCE LISTED HEREIN HAVE BEEN ISSUED TO THE INSURED NAMED HEREIN FOR THE POLICY PER100 INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONOMON OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THE CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES LISTED HEREIN IS SUBJECT TO ALL THE TERMS, CONDITIONS AND EXCLUSIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. TYPE OF INSURANCE POLICY NUMBER POLICY EFFECTIVE POLICY EXPIRATION UNITS LTR DATE (MM /DONY) DATE (MM/DEVYY) GENERALUABIUTY - GENERAL AGGREGATE 1$ 1,000,000 A X - COMMERCIAL GENERAL LIABILITY OREI551699 10/01/99 10/01/02 PRODUCTS - COMP/OP AGG I$ 1,000,000 - I CLAIMS MADE 1 X I OCCUR PERSONAL & ADV INJURY $ 1,000,000 OWNERS & CONTRACTOR'S PROT 3A01-1 OCCURRENCE $ 1,000.000 FIRE DAMAGE {Any ale rre) 5 1,000,000 MED EXP (Any one aersanl 1 $ 1,000 AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT $ 1,000,000 A X ANY AUTO DRE1551599 (TX] 10/01/99 10/01/02 ALL OWNED AUTOS BODILY INJURY $ — SCHEDULED AUTOS DRE1551799 (A/O /S] 10/01/99 10/01/02 (Pee P°n) so HIRED AUTOS BODILY INJURY $ (Per a coden0 _ NON -OWNED AUTOS 5350.000 Deductible PROPERTY DAMAGE g — GARAGE UABILITY AUTO ONLY - EA ACCIDENT $ ,AUTO OTHER THAN AUTO ONLY. ""`` — EACH ACCIDENT 5 AGGREGATE $ EXCESS UABILT' EACH OCCURRENCE $ UMBRELLA FORM AGGREGATE $ _^ OTHER THAN UMBRELLA FORM 5 _ WORKERS COMPENSATION AND WL SIAIU- 01H- .A yr_; 4�= EMPLOYERS LIABILITY I TORY LIMITS ER -- - €ice El. EACH ACCIDENT $ THE PROPRIETOR! INCL EL DISEASE - POLICY LJMIT $ PARTNERSEXECUTNE "— OFFICERS ARE: EXCL , EL DISFACF{ACH EMPLOYEE $ OTHER DESCRIPTION OF OPERATIONS /L.00ATONSNEHICLE5/SPEGIAL ITEMS (UM TS MAY BE SUBJECT TO DEDUCTIBLES OR RETENTIONS) 5-1 CERTIFICATE IS ISSUED AS RESPECTS TO THE PROVISION OF OUTREACH SERVICES; YOUTH SERVICE CENTER SERVICES; INTAKE AND ASSESMENT SERVICES AS PROVIDED BY THE SALVATION ARMY'S HILO INTERIM HOME, AND KONA INTERIM HOME. CERTIFICATE H OLDER ` .. -,;, ll .g :;-- ' _ = � ... . -='L AS'': rCANCEL.ATION .3a F±-.. ,.r.. = . SHOULD ANY OF TIE PODC ES USIFD HERON BE CAAC LLED BEFORE TIE EIPPATCH GTE TEFEOF. THE INSURER AFFORDING COVERAGE 'All ENDEAVOR TO MAL _y0 DAYS NFEREN NOTICE TO TIE CEITIFICATE THE COUNTY OF HAWAII, ITS HOLDER PINED HEREK euT FALU RB TO UAL SUCH NOTICE SHALL eEOSE ND CI3UGATCW CR LwurT O OFFICERS, EMPLOYEES AND AGENTS 25 AUPUNI STREET ANY IUD UPC. THE RESAIER AFFORDING CCNEAMGE ITS AGENTS OR REPRESHRATFES- oR T,E Intl O HILO, HI 96720-4252 TNI6 CERTIRCATe. JBd( MARSH & MCLENNAN, INCORPORATED BY: John F Wesley ,.� .. JD AS.OF: A-_..._•r - --- :: __ .=.- .,e.�.�.:u.".',r`�T.�E.. '». .- ,<e�:._ .. x ' . -.' -..' 1:.2 J981. 9�.:' �Can� ,- :>i`x,e7,r�'i�'- „� :�/AL.IO 09(30!99 _•,,..,4 TIIE IVTION ARMY - HILO INTERIM II• (SA -IFII I ) DRUG -FREF ?CRKPLACE POLICY: As an organization covered by the Drug -Free Workplace Act, the SA -HIII shall ensure a drug -free environment. 1. Everyone employed or associated, in any way, with the SA -HIM are absolutely prohibited from unlawfully manufacturing, distributing, possessing, being under the influence or using alcohol and other controlled substances, such as those in the following partial list, on any property belonging to SA -HIH. a. Narcotics (heroin, morphine, etc.) b. Cannabis (marijuana, hashish) c. Stimulants (cocaine, diet pills, etc.) d. Depressants,(tranquilizers) e. Halucinogens (PCP, LSD, "designer drugs ", etc.) 2. SA -HIH will not tolerate any compromise of integrity and professionalism on the job. There shall be no drinking of alcoholic beverages or illicit use.of any drug during hours or on SA- HIII property at any time. SA -HIEI recognizes that tranquilizers,., and other legal drugs ,ray be prescribed by physicians for medical conditions, but will not condone the misuse of these drugs. 3. Deterioration of job performance, frequent tardiness, and /or excessive use of sick days may be indications of employees violating the Drug - Free Workplace (herein referred to as "impaired employees ") and displunary action will be taken up to and including the termination of the employee even if the situation is not alcohol /drug - related and no improvement is noted after a warning is given. 4. Obvious disregard for the Drug -Free Workplace Act such as the smell of alcohol on the employee's breath upon arriving at work or returning from lunch, (whether he /she is a substance abuser or not) will result in immediate dismissal from the agency. 5. The SA -HIH may offer impaired employees the option to voluntarily refer themselves to community resources for counseling and rehabilitation, although their job position cannot be guaranteed due to the unique nature of the work at this facility. PROCEDURE: In accordance with the Drug -Free Workplace requirements of the Anti -Drug Abuse Act of 1988, the following provisions have been incorporated to ensure a drug -free environment at SA -HIH. 1. Employees shall be informed that they cannot engage in unlawful drug - related activities cn the work site. Upon being hired (during orientation) and through in- service training sessions, staff members will be informed of: • • 2 a. The dangers of drug abuse in the workplace; and b. The penalties for violations at the work site. 2. Any suspected violations must be reported to the Program Director via the procedures established. 3. Employees must inform SA -HIEM of any criminal conviction for a violation of a drug statute for an incident that occurred at the workplace no later than five (5) days after that conviction, by submitting an Incident Report to the Program Director. a. Failure to so inform SA -HI(1 will result in inmediate dismissal. b. Recovering employees will lose their job position if a criminal conviction occurs, regardless if the crime occurred on or off the facility, on or off duty. A minimum of two years of sobriety is required before a recovering employee can be considered for employment at SA- EIII1. 4. Upon receiving such notification, the Program Director will notify The Salvation Army Director of Children, Youth and Family Services and the appropriate contracting or grantor federal agency within ten (10) days. 5. Impaired employees may be terminated within thirty (30) days of the employee's drug - related workplace conviction. 6. All employees shall be asked to acknowledge by written agreement that they have been informed of the above policy about 5A -HIH being a drug -free workplace, and.agree to abide by it ±n-ail.respects. By law, such acknowledgment and agreement are required of staff members as a condition of continued employment. IMPAIRED IMPLOYJYS FOLICY: Any employee of the SA-HIM who demonstrates a continual deterioration of job performance may be referred to as an "impaired employee ", and will be subject to strict disciplinary action, up to and including dismissal from the agency. 1. The SA -HIH recognized that an employee's performance and health may be affected by familial, emotional, financial or other stressful problems that are not necessarily related to alcohol /drug abuse. In which case, the agency shall make every effort to facilitate referral to conuuunity resources providing counseling and treatment. • • 3 , 2. Due to the unique nature of the agency, being a child caring facility, the SA -MIR acknowledges the free will of employees to engage in social drinking but maintains a deep concern about alcohol /drug abuse and its negative effect on any employee's health, work performance and family life. a. Recovering employees will lose their job position if caught drinking and /or misusing any kind of drug. b. The agency shall make every effort to treat employees who are diagnosed as having an alcohol /drug abuse problem with dignity and respect, and with the same consideration as employees having other illnesses or disabilities. PROCEDURE: 1. If it is suspected that an employee is impaired, as indicated by his/her decreasing job performance, a detailed log shall be assembled by his/her supervisor, recording the facts surrounding the employee's case, such as: a. Excessive tardiness - b. Absenteeism c. Sick days d. Impromptu decisions to take vacation time e. Carelessness and mistakes on the job f. quality and timeliness of work assignments 2. Supervisors shall also maintain a comprehensive record on conversations held with the employee(s) involved in the above mentioned incidents, and with witnesses; including dates and times. Witnesses shall verify the supervisor's log by signing it. 3. The impaired employee shall be questioned by his/her supervisor (with a witness, if possible) and shown the documentation of the employee's failing work efficiency. 4. If the employee's work performance is being affected by familial, emotional, financial, and /or alcohol /drug - related problems, the agency will make every effort to refer the employee to community resources for counseling and treatment, if he /she desires it. 5. If the employee denies the existence of any problems, which may be impairing his /her work performance, the supervisor shall reiterate the level of performance expected of the employee's job position and issue a warning of possible termination, unless the situation improves. 6. if the employee's work efficiency does not improve, the Program .Director shall conduct a corrective interview with the impaired employee, outlining the options open to the employee and encouraging participation in an alcohol /drug abuse treatment program or other resources (regarding stress or family problems) in the community. • 4 4 11 0 4 110 7. If the employee fails to cooperate, full disciplinary action will be taken, which may lead to the termination of the employee. 8. If the employee agrees to cooperate, he /she will be allowed to take sick leave, following approval from a physician. 9. SA -HIH shall NOT pay for the rehabilitation of impaired employees. However, unused sick days and vacation pay can be used by the employee to help pay for the cost of his /her treatment. 10. Upon successful completion of treatment, SA -HIH shall endeavor to reinsert the recovering employee back into the organization's work force in any non- client related position (clerical) for which the recovering employee is qualified for. 11. Former counselors must have a minimum of two years of sobriety before they can apply for positions at SA -HIH provided that openings are available. • THE SALVATION ARTY HILO INTERIM HOME • 4 4 0 ;. 1 RE: USE OF TOBACCO PRODUCTS The Salvation Army - Hilo Interim Horne concurs with Act 239 -- Relating to Smoking (effective 6/13/39). The Hilo Interim Home in compliance with The Salvation Army Policies (dated 1/1/76) and in recognition of the dangers of second -hand smoke in the working environment prohibits smoking in offices and program facilities of 1736 Kinoole Street. Recognizing the difficulties in stopping an addictive process, such as cigarette smoking, The Salvation Army - Hilo Interim Horne provides assistance to staff and program participants (clients) who request help in abstaining. The "No Smoking" policy in offices and facilities is applicable at all times to staff, program participants and visitors of the program. The following practices will also be in effect for program participants and staff: 1. Staff will not "hold' tobacco products for youth for use at a later time. If youth brings tobacco products into the program, these will be taken away and either destroyed orgiven to their parents or Probation Officers /Social Workers. 2. Staff will not provide or purchase tobacco products for youth. The "No Smoking" policy is also in effect to program participants during off ground • activities. Further, SA -HIII prohibits staff smoking in view of youth program participants, on grounds or off grounds. • • s Ee of Content • 1 • � = 4 6 7 d' • S AVERY° HIDDEN TABTm DIVIDERS