Loading...
HomeMy WebLinkAboutCOM 0667.040 1998-2000 `[(l t'Sca. -4 ° GOe&L (Grit 0667, 04 Oi y Stephen K. Yamashiro ( � O f .?''" ��l /,; // v O j fjf7 Harry A. Ta al pp O ir kahashi T a Mayor �� : S. K. Schulte l � H•� Y Deputy Count)) of ,)8thaii DEPARTMENT OF FINANCE 25 Auouni Street. Scam 118 • Hilo, Hawaii 967204252 :908)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: Puna Prevention and Outreach Program (Program Tide) Legal Name of Organization: The Salvation Army - Hilo Interim Home Mailing Address: P.O. Box 5085, Hilo, HI 96720 Facility/Site Address: 21 W. Ohea Street, Hilo, HI 96720 Director /Site Manager: Alvin Jitchaku 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 Jitchaku • Phone: 935 -4411 Ext. 16 Amount of request for County funds: s 41,448 Total annual budget of organization: s 1,464,000 Has the applicant applied for any other funds from the County of Hawaii this fiscal year? 0 Yes Source /Department: kg No - Agency /Program(s): (2 Social Services 0 Youth Programs 0 Elderly Programs Check Category (ies) (2 Culture and Arts V Education V 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 prevention program. Comm. No. G. /• C'lti File No. q•DM I t� Ref. To: • Comm do. 66 7. o� s1/ ? Ref. Date FEB 2 3 2000 • s • • I. OUALIFYING STANDARDS FOR APPLICANTS An applicant must meet all of the following standards: 0 Be chartered or otherwise authorized to do business in the State for charitable purposes and exempted from the Federal income tax by the Internal revenue Service. 0 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. 0 Have at least one year's experience with the service or activity for which the appropriation is sought or can otherwise demonstrate to the satisfaction of the County sufficient expertise to successfully carry out the service or activity. Be licensed and accredited in accordance with applicable requirements of Federal, State and County laws. II. GRANT CONDITIONS The applicant agrees to comply with the following terms & conditions prior to receiving a grant award. A. Comply with applicable Federal and State laws prohibiting discrimination against any person on the basis of race, color, national origin, religion, creed, sex, age, or handicap. B. Agree not to use any public funds for purposes of entertainment or perquisites. C. Comply with such other requirements as the Director of Finance may prescribe to ensure adherence by the nonprofit organization with Federal, State, and County laws, and established standards for fiscal and program management. D. Allow the Director of Finance, the committees of the council and their staffs, and the Legislative Auditor access to records, reports, files, and other related documents in order that the program, management, and fiscal practices of the nonprofit organization may be monitored and evaluated to assure the proper and effective expenditure of public funds. ICI. 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 Gi • • IV. QUARTERLY ALLOCATION Under no circumstances shall grant funds be disbursed in a lump sum payment. Grant funds will be disbursed to Grantees only through a quarterly allocation process. The disbursement of grant funds can be formulated on an equal quarterly apportionment basis. V. GRIEVANCE PROCEDURE The applicant will adopt and maintain a grievance procedure to assure proper accounting for any concerns and complaints about its programs or services that may arise from its members, employees, clients or from other members of the public. VI. DISCLOSURE OF INFORMATION All information, data, or any other material provided to the County by virtue of this application shall be subject to the Uniform Information Practices Act (UIPA), ch. 92F, Hawaii Revised Statutes. All such material is deemed government record and shall be open to the public and may be provided to other public and/or private funding sources. VII. CONTINUED ELIGIBILITY Any applicant or recipient who withholds or omits any material facts or deliberately misrepresents such facts to the County of Hawaii shall: 1) Immediately be disqualified from consideration for Nonprofit Grant funding; OR 2) be in violation of the terms of the Grant Agreement of County funds in which case a grant agreement can be terminated by the County and the recipient or provider may be liable to reimburse all or a portion of any funds received therein. VIII. ACKNOWLEDGMENT . • The Salvation Army -Hilo Interim Home (Legal Name of Organization) hereby agrees to administer the Puna 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 Salvation Army, a California Corporation / e%` '/ Signature of President /Chairperson Date Divisional Commander f Cb '•nature of Execut' i c tor /Manager Date • • • TABLE OF CONTENTS Page 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 IRS Form 990/Letter of Exemption 6 Articles of IncorporationBy -Laws 7 Certificate of Insurance g Use of Tobacco Policy 8. Drug -Free Workplace Policy 8 • o I i. 1. I • . • 2000 NONPROFIT GRANT APPLICATION THE SALVATION ARMY -HILO INTERIM HOME PROGRAM/SERVICE DESCRIPTION A. Overview: 1. Describe the program for which funding is being requested. The Salvation Army -Hilo Interim Home(SA -HIH) 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 assigned to the PahoaYouth Service Center(located at Keaau until 1/00). 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 assist Puna communities whose children attend elementary and middle schools at Pahoa and Keaau in providing prevention services. 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. 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. 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 -HIH 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 1 . ® • • 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. In January 1995, a report "An Evaluation of Hawaii 's Youth Gang Response System" was published by the University of Hawaii Center for Research. Of the 71 schools included in the statewide study, Pahoa High/Middle Schools and Keaau Middle School was ranked 5` and 6 respectively of the top ten schools dealing with the greatest number of challenges and reporting the most problem behavior among their students. For Class B suspensions, which include disorderly conduct, gambling, harassment, theft and trespassing, Keaau Middle School ranked second in the state, while Pahoa ranked 8 In 1997, A Interdisciplinary Health Team from the University of Hawaii -Manoa conducted a "Teen Health Survey" of 108 Pahoa students 12 to 19 years of age. The survey found the following results: ♦ 53% were sexually active. 17% ages 10 -12; 29% ages 13 -14; 38% ages 15 -16. ♦ 32% smoked cigarettes. 28% ages 10 -12; 51% ages 13 -14. ♦ 45% drank alcohol. 34% drank 1 to 12 drinks per week. ♦ 38% smoked marijuana. Of that number, 32% smoked daily. ♦ 22% tried other "illicit" drugs. 36% tried cocaine; 36% tried ice; 32% tried "acid ". ♦ 30% felt depressed for more than 2 weeks at a time. 33% of this number felt depressed at least once a month ♦ 24% have contemplated suicide 2. Who are the target population and what are the specific needs? The target population are youths in 9 to 18 years of age, with primary focus on youth in 4 to 8 grades and their families who may be at risk of becoming involved with alcoholldrugs, 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 serve the lower Puna communities from Keaau to Pahoa. This position will be part of the Pahoa Youth Service Center which is open Monday through Friday from 9:00 a.m. to 6:00 p.m., except for holidays. It is located on the grounds of Pahoa High School and remains open during school winter and spring breaks and during the summer. The outreach counselor will be available to respond to emergencies after hours and during weekends. 2 • e • • 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? Coordination and collaboration activities with community organizations and agencies have been taking place for the past several years and will continue. The current Program Director continues to meet with administrators and supervisors of such agencies as Family and Probation Services, Department of Human Services(DHS), as well as the Self- Support Services Division, Family Guidance Center, police of the Hilo and Puna stations, as well as such private agencies as Big Island Substance Abuse Council, Teen Court, Alternatives to Violence, Helping Hands, Queen Liliuokalani Children's Center(QLCC), Nanawale Community Association, Project Storm in Pahoa, and providers of the Felix Consent Decree. SA -HIH also has Memorandum of Agreements with DHS and Family and Probation Services. We continue to enjoy a positive working relationship with the principals of Keaau Elementary, Middle and Pahoa Schools in utilizing their facilities in carrying out programs during the regular school year and summer, as well as cooperation in the implementation of prevention programs by SA -HIH; positive working relationship with the Hawaii Police HI-PAL and D.A.R.E. programs in providing opportunities for the youth to participate in organized basketball and volleyball leagues, as well as their and the Honolulu Police G.R.E.A.T Program and Hawaii Air National Guard for assisting with dances sponsored by SA- HIH. The coordination and collaboration activities listed will continue to be an integral part of our service delivery system. In addition, we are striving to establish a greater partnership with other parent and community groups including the business sector of the Puna community. 2. How will these measures reduce or eliminate any existing duplication of services to your designate target group? There is no other Youth Service Center program in the Pahoa area which provides an afterschool program and services to prevent youths from becoming involved in gangs and delinquent behavior through counseling and targeted outreach. Rather, our effort has been and will continue to be a greater involvement by the community in becoming partners to share and work together in providing positive experiences for youth. Through our collaborative efforts, we hope to be the resource where various community groups and agencies can refer youths and families in need of the type of services we provide. 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 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 such as agency's Project Family. Goal 5. Establish a community- prevention team for the purpose of assisting with community -wide activities. and generate continued support. 3 • e • • 2. What specific objectives /action steps are planned for each goal? Objective 1.1: Provide scheduled recreational activities for approximately 60 youth participating with the Youth Service Center(YSC) programs. Objective 1.2: Provide scheduled organized team sports, and low organized sports activities for approximately 60 youth participating with the YSC programs. Objective 1.3: Provide scheduled arts /crafts, performing arts , and excursions to cultural events, with approximately 30 youth participating with the YSC programs. Objective 1.4: Provide programs /activities which will assist youth develop citizenship and leadership skills by establishing youth councils and scheduling community service projects with approximately 60 youths participating with the YSC programs. Objective 1.5: Provide scheduled educational enhancement activities and individual and small group activities with approximately 60 youths participating with the YSC programs. Objective 1.6: Provide scheduled outdoor excursions and activities for the purpose of creating awareness and appreciation for the environment with approximately 30 youth participating with YSC programs. Objective 2.1: Approximately 60 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. Obiective 2.2: Approximately 60 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 60 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 60 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 60 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. 4 • • Objective 4.1: Provide 30 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. Obiective 4.2: Provide 30 parents the opportunity to improve parent -child relationships through experiential learning activities. 75% of the parents will complete activities. 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. 3. What is the timeline(start and end dates) for each action step? Begin July 2000 and end June 2001: Objectives 1.1; 1:3; 2.1; 2.2; 2.3. Begin September 2000 and end June 2001: Objectives 1.2; 1.4; 1.5; 1.6; 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 communications skills between parent and child. E. Service Delivery: 1. What methodology will be used in the proposed program's delivery of service(s)? The SA -HIH operates a Youth Service Center 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)Social Recreation Activities; 2)Personal and Educational Development; 3)Cultural Enrichment; 4)Citizenship and Leadership Development; 5)Health and Physical Education; 6)Outdoor & Environmental Education; 7)Targeted Outreach and Intervention; 8)Parent 5 • • • • Component for Prevention; and 9)Community Outreach activities. The YSC operates under a sub - contract with the Boys and Girls Club of Hawaii, which receives funds through the State Office of Youth Services. Current staffing includes 2 full -time and 1 part-time positions. The current position funded through a Hawaii County grant is funded at 62.5% through County funds and 37.5% through YSC funds. The County position will be part of YSC and participate in providing services to targeted youth in the nine component areas listed above in addition to the action plans listed under objectives in section D. The phrase "Youth Development" best describes the programmatic approach taken by SA -HIH in meeting the needs of the youth we serve utilizing a Youth Development strategy described in Section A -4. In consideration of the needs of youth, the YSC provides pro - social alternatives for preventing involvement with youth gangs and other juvenile delinquent behaviors. This is achieved through large group or drop -in activities; small group activities; and individual services including targeted outreach and intervention assistance with youth and their families through support services and counseling assistance. Smart Moves, a national drug, alcohol, and teen pregnancy prevention program is provided 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 YSC staff twice monthly, 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 YSC as a part of its evaluation process asks participants to complete a satisfaction survey at the end of each program year. The evaluation process will also include utilizing an "Informative Evaluation Model." Also, the YSC is monitored at least annually by the Boys and Girls Club of Honolulu and the State Office of Youth Services in the following areas: Program Service Documentation(review of all participation registers, quarterly reports, other documents, number of clients served, activities, staffing patterns target groups served and client attendance; Flow ofServices(criteria for admission/discharge, accessibility to program components; Program/Facility Accessibility(to program participants, condition of physical structure, safety and emergency procedures, and space to provide services; Personnel Records(minimum qualifications, positions descriptions, personnel actions, training); Observations and Recommendations. 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 6 0 • • 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. 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 -HIH 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 offered by the Pahoa YSC. 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 -Hill 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 in partnership with the Boys and Girls Club of Hawaii. We included expansion of the Keaau program and funds to begin a new YSC program in Pahoa in response to the Office Of Youth Services RFP process in January 2000. With the current state budget situation, we are uncertain whether there will be a budget reduction in FY01. 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. 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 7 o • • 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 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 -HIH provides orientation to the Divisional Secretary, who is the immediate supervisor to the Administrator of SA -HIH 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 -HIH programs and services will be provided either through the Divisional Secretary or SA -HIH Administrator. 2. What are the primary roles and responsibilities of your organization's Executive Director? The Interim Home Administrator(IHA) 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 -HIH's Board of Directors: 1. It approves the hiring, promotions and terminations of all employees. 2. It must approve all contractual agreements (business /professional consultants, vehicles, rentals,etc.) in the Division, and those requiring corporate approvals are forwarded to THQ. 3. SA -HI-1 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 -HIH's plans to establish new programs or expand existing ones must first be approved by the DFC. 4. SA -HIH cannot make major business decisions or enter into any written agreements without the DFC's approval. 5. 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. 6. 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. 7. 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 o • • 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-H111 operates a residential program which includes and emergency shelter and group home, and outreach prevention and intervention programs. The emergency shelter accepts placements of youth ages 12 to 17 from 24 hours to 90 days due to abuse, those requiring respite care, status offenders and minor law violators, and because of severe family conflicts. During FY98 and FY99, 968 youths were placed in the shelter. 78% were provided incident free sanctuary days. 70% were assisted to return home within 30 days. 30% were assisted to enter other alternative placements within 30 days. The outreach prevention and intervention services includes seven separately funded programs by providing a continuum of services to address factors that place youth at risk for adolescent problem behaviors such as gang involvement, delinquency, teen pregnancy, family conflicts, and school behavior problems and performance. During FY98 and FY99, approximately 3000 youths were assisted through our outreach and prevention programs. 85% of the 837 youths referred by the police were not re- referred back to the Ho'okala program. 75% of youths assisted through Ho'okala were diverted from involvement with Family Court. 75% of youth and families served in our outreach programs expressed satisfaction with services. 981 youths served by the Youth Service Center were provided with over 50000 units of activities in such areas as social recreation; health and physical education; cultural enrichment; citizenship and leadership development; personal and educational development; and outdoor and environmental education. 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 enjoys a small increase in FY00 with the addition of funding for an Independent Living Program. The SA -HIH prevention and outreach programs have experienced a significant reduction of 24% in FY00. Funding of $200,000 for a two year Community Outreach for Drug Abuse and Violence Prevention in Pahoa ended on 9/30/99 Funding of $45,000 for a Outreach to Youth and Families to provide intensive counseling services ended 6/30/99 after being funded for seven years. Funding $152,000 for an 18 month Public Housing Drug Elimination Project ended in December 1999. Funding for our YSC was to be reduced some $20,000 for FY00 over the level of funding the past two years. However, through the generosity of Boys and Girls Club of Hawaii, funding was maintained at the previous level of $160,000. 2. What is the status of your organization's major contracts or agreements for the coming year? All of the current contracts with the State of Hawaii and Boys and Girls Club of Hawaii end June 30, 2001, with the possibility of a two year extension. 3. How does the proposed program fit into your organization's long range financial plan? Long range financial planning for the proposed program will continue to be dependent on funding • through the County grant process. Since this program is administered through the Youth Service Center, we will continue to submit it as part of the purchase of service application every biennium. 9 • a • • 11 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 independent financial audit annually. Contact: David Chinaka, CPA, Phone - (808)737 -1040 c. Department of Human Services(DHS) conducts program monitoring of the emergency shelter Program bi- annually. Contact: Aileen Andres, Program Specialist, Phone - (808)586 -5748. d. Office of Youth Services conducts annual program monitoring of the Ho'okala program. Contact: Carol Imanaka, Program Specialist, Phone - (808)587 -5725. • e. Office of Youth Services conducts annual program monitoring of Youth Service Center and group home. Contact: Olani Decker, Program Specialist, Phone - (808)587 -5723 In addition to monitoring of program services, OYS and DHS also reviews our annual budget and subsequent revisions. Also, Quarterly Activity Reports, which details the number of clients served, achievement of objectives, accomplishments, problems encountered, and future plans. We also submit Quarterly Expenditure Reports which detail our expenses. This report is compared to our annual budget. D. Alcohol, Tobacco and Drug -Free Workplace Policies and Information: SA -H111 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 . • ' r • • T T' -• q t` d + r 3=. i.a. . n' '"O! ?' .t` al L.n a0 LID al 0 al CO a 4. (l d � ' y-x M N • 1-- e cr e O CO S a ,C .ti N y L , L �' v r� L .ti ,+S. "r to = 'It -=r- o co 0 C O U ') ('') .-4 co •--I r1 ' 1\ (0 ea a p Ol in CO t0 CT 0 Ol N c 7 3„` -, N CO Oa .--1 N 6 o b: .P hi U4 r f:. .--1 N O S C. N L. T d N - C ,` C O ^ G p d. - 0 y O N. co .-a 0 - i a_ aj- - bD Co O H N I— I. I— e 1— d' 1— LC H 1— F V 1 W — 0 '�' G "Q o \ co \ 0 \ N \ 1 � ' 10 \ 10 \ Cl GO O O vk .;e 'O i - N LL LL n LL li ^ LL to Li 0 LL 0 LSD W t'� t- ›. In In (0 OO - ., T.) O ` O • ,__. H 9 v a) v U ,7. *gr c. 0 0 O O W � 0 -6 a))LI.) C.. CCz 1. C r O 0 a) d z W" - • I-- cl CO .--i .--i Ol n • 0 U _ aff) a) H O n �_ 2 5. L00 N O aO 1 0 L.n = W E C:) W . C. L:. M .--1 1� c d M r` N c _ - r r-i .. ., t L E - „ H .n L — a) ..) rt,21 ct N N' . G . C .-. 0 W 7 V W.::. C O 1-- C J. d O G r oll GD a 0, \ Cr) \ O) \ O \ O \ •- \ .--1 \ Dl I M O 0 _ _ti:. C = >' LL V LL al LL N LL V Li_ d 10 LL O N v : ca W . '" l0 0 10 M N CO n O .. "' u O -y I a ca- O co a0 al M r1 L > " in co .-1 .--1 .-1 co E . 22;17- ti - !�H- �... c "t' ,,,,u-44),,,,,,,,,a,' --" ki z"Lc s '+ . .. w > ri ' - d ' *G w r v o * '°"r n iz. � �+�"- +` o .:dr aw.- C °" y a. > c) ^" -cC'a" --Gay :1x . Za9.4 - G.- CFA �^ y-re . =Vag. - 0-4-m '� ... ; S,.« -* ._ .-.. N -ey -I-) - 0 s "' L "Z=° 1' ' 'O o Q==-J U sue �A 0 U .( a1 a) -P H a) v a Z v Z r , ^�+.,,, = ` a) > cla U fa r C m c LL C w a) < -: 0.)- � - ..1 't".4"4y+ti E > r t ra O s_ s_ a) a) Y a) ✓1 • „s�(/1'_ -. O t"1 = > `. :4O O 1a U c N a) a) L 'O 5 Y y W_, Lr , a ,T t' m S d O +-+ t6 r > l L r r6 O a. L S- > 3 U 'W ..�-ri. O '� E 7 a) 3 Y Y N L: E C �= '4_4:417;c7" " N F 4E4 , L $ c U r a) ro +) a) •• •• •• •• -c o F. = Z ,- " °` '41 a) r O) .- to i C - 3 O HI OH +' .2 ,. "'.ca - - , r.. 4-' r 0 > 4- i 0 S- 0 E 0 0 0 0 = +) Oh 7E r- - .. < - . C 0_ n ¢ 0 Y In J ¢ N LI- LL LL LL >- Q C. Q' ) v) U O 1. m=, a u c : c m c m c 'v F 6 . ° 3 c -- c • � 0 na i O .4 F Z = Zr Z = Z r Z F Z r z "C2= , U U ...: .. L' 0 x '*°.. ..-' in 6 y in o y N d- o Q� .d' � N (0 • N-ES" + M N �f �l,i:d Ln - c LO CO LO o) a' LO -.__. L - - [ W n Ol o) ,-a N LO O = �.. O 0': .. .--r , Os 'B M O Ln - 0 N . l" O N V a; z a) < Q O N s_ W. pp O - a 0 w n n a o) ,-+ = </. Q r1 ,� a C.) .. o 0 cip: w ix-0. °ti 0 .. 0 2 Q 0 0 .0 . Z °° 0 u) v F ro ° o. o a 0 o 'C �O N co O co co o o t1', w b co a, H IS, Ln. e co Ln e M 8 `] f� N. In • O) e Ln • O O .. a. .%0 C E N Z pc..; : 0 0 N -. E Q Lr-, '� -* P y ,-, o) 4) • a) �•" Wti w co co tv n n LO t. Z - C r . ai = - Ln Ln , Ln in wC,. o o w w,: - h O o 0 0 N O) L ,-1 "' 0 0 cc ^ F20 ,> 0 0 0 0 0 0 0 0) O W ar ' Q w O O O' O 0 O , 0 O O o) LO N e M } J 0 0-- I.n co a Ln rtl II, > a. N . ° c ° v N ..c R ^ a H F"', i-a Ln e ', d Q LO 0 LO CO C aria' CO N Pa • C W o o � X E O. Q-L: R o] ❑ ❑ v¢ B y c. a v Q Li.-. o '. W ❑ ❑ 4).-, ,_ E ° C .) .0 Fr` = E O A a a . = a Q 0 o � . w X, 0 0 -O ¢ U j 0 q a: cn U , . .:. w Fr x z. O a. w m F Z • . -o Ln O e N , O , N M 01 N 01 N • N • L �.N 't 1) 0 O N 2 N a R: y L Y O Q. O 0 O o CO 100 01 .--t O 0 O = N N O ~ O C O o 0 0 0, �A 0 O e M 0 0 cr N 0) to . C N.-,, d O M 01 N .--1 N . N .4r 0 O o Q1 Q i W' - 0 0 C N • co '',.:4',. 4. O O 0 0 - .. co O O 0 >~ at, c ¢ a N .--I M LO 0'. I` N Ln C_ U L" ' O V Q W O co O co co • - co { 7 • LO Z - N 0 to N co • O no '-I ,--i n LO _ o f4 V) yo - x Z a " • O O O O co O co O' O O '0 o Lo o o O o 0 0 o in j a O of o I— o co • co W 01 N 0 '-1 .--I N (0 L0 CO '-I r-I .-I 0 . a 0 Ol - O cf M O 41 CO izz E r1 ,/ f:' o '- va = w Q O p1 a o at s- p " C L O O 01 O - .-'- I O O co a) Q- C:a N ,--.1 co W O Q .--( C of N. N N Q CI • r cn Z `m o - o 0 0 0 . . 0 -. cn Z oO 0 LO 0 0 0 • 0 1 .� Q r Z' 0 01 _ O 0 O 0 0 Q W - O C" 0 .--I N n — 5- W . .. U 01 . Q G [� Chi- by } O 0 0 0 0 O O 0 0 = a C L , O o O O O O O O O O O b CO O LO CO O • LID N. CO O O 0 � k. . e N N Ln M .--I r1 (0 N • - • CO .--I CL > To .. co . .] L " r 1 — 0 S � V U G Z v) eo F . �] .7 u O z a [ a r F m Q = .. O: E.L. 0 d C7 O Q H c , -j Y ° F" F = 0 = y N c x Q °o O s:. ' E a Z u z _q > H U q3 U 2 0 0 W • 0 a1 " LI to 0 0 Q m y F E Ca - w • 'c a , ` ' a Q _s a - a u O L.L. ,L o ;D E ' = a u L.D - - U n S' = ° a o ° a m L> = 't O V O U V .J V a , V V7 U a -. Q Q Q O. cn O .. U F- a O G 0 —", ra a N Z a • . . ...: • - • . 9 _ „ * , I, s t4 3?.2. (1/ e 1# :V 41 4( 1 1 ,i, 0 01 ,r en o to •i- ro >., i.r) 7 :"'='24 CO ',1444 "2421211 404 141,1142 ,r cn •:: •,..?•, , ..or,-.:-.. ..”, 04. 4 441 1 4.4 1 44. :...N x .13. 444 2 , 274 444 4424 0 '"u.1...-.' •'... 1447 4 .444/' 4 11 .j- c a ) 4 ) 1: .71 4 17.4.t4 Fa .4144. ; 4144 440 CD 410 0111 1474 0-) al 11 -4 1 P . • . .14714 4141 044 4-1, - ' Mk 111 41 7 ' 11'4 :a In '` (:-(.3.31 etI,A, .6...D. ( ..9 rc ,„.,: r 0.1i ...An.. th.-. . TE.v..§1 c.i t: ge ......th -it. .. ,...... , ,m. - Y4-4 ' 1 5 117 1f4 2 .117.1 1 ) 4 ' 4:21 2441 i'S"tt '. '2771471 4 tt (to iisg git ars- Joel oc ai. a 0...t...4 Fiti; 5: t..w.5%......„.. v. „oto ,:tm- w •jr... o ppm. reii 4.: 4,02. ...,. sepli4 ro . 41 744 4 44 1 44 1!) 0 ' 4 4 1 4,4 22 cr) CS) e 0 to Cr' Cr) 4- .v la F ra ha i.t.O.IN t,• (..1 O Atg,' 111, 1 3 e CV '.0 r-I on i7:1";. go C'-.J kgix 11.4Fo. im.....A cn ..ow eil ri.. - N td - a _.c . ....- in. 0, o 6 - g . . , .........41 , oa .sios ..4 re' 'ell ( " '' rS fa -,-cptt m ; 4 cn; = . a a ZAI Zt cu 17 /N 4 ii 8 t.}..;‘ iE 1117 1 2. 11111,11 >1 . ;.1.5.21, 11 4 4 r '3/4t '44 , si .) ;<3• - . ahr* 4- 4 1 ' 011 CM Va") ICH-4‘t'1'; < 2 >. V e 0 0 7k5. '‘..11. '''' ,vfl ;V I& is, ar-4.•.4.4 . Infi .. kt.141 o ..W.;. i-to f.s. c .,„ a , Rig • - a :., '4,j ;:r „ Iv :,...a. eta !la. o ezu.i... r- r.... 7, -: LO "2 , ': 4 at F■ a>4.• v ',.. c..1 gal ,IN 7 ,- .5- - .•oo4 ast4_, rr rag 4E4 a:: to„,,,•, r ai ag 06 .1 g ''' 4412 ) 4 41. S C 4 4 ) 14- 1 1` 4 174 A • ,,,, 1 C 0 i40 .1" .., .P 0 o a, H , k....;m:-. .......4 74.. 0. -7. 1,...P.w. 1, aa, ' a +4 0 000 - 0 0 0 0 o > a) v) f ee.4 o '. ..,0 4 '..0 01... c:' c 8 ; ,‘-...z.:.: Pioi r=i'r 0 000 0 o o 4 r, )2a" Pik CH r; : L S' 2 p f..: ; 4 ;Pa Etiii. 0 0 Ln o cc 0 ct c... c -g cm e: 0 1 7 4 ' I, 0.4 co a s& r 03 0 CV .,51:4 Ol QD rl CV CV) CSJ 44 7 4- C 40 ia..,,a it , (41A • (SI 44 4 :0&% (4 1-I ('.4 it =eV. i •.' ! Wa - cag PaP. o th = Z .•.,....% t.; g . 4 , - , rt= arr“n-R , -... a-2 - ric --.....' at a a tttrA itit CD = - zkrri- = a ;awa 10,ccf„ :Air; cs A-..; 0_ H s,--.- . v.0- =221 ,,,,, -.415*-4. tt. ''. :•-•-••• ve. ,, *i. - . •04-11 -... - kr,.,*,/.. gra cy -6 °a- ;60;4 < r "iitta ,,,t0 01 0 fec....,... :11 a, AC c al it.- en en tE) r-I - 5K ..---• At ne §..R°41, tt if i . i , rv.7 gb.," 4. .t lAt titt-C t ...vh f..r nt, rtaa atpt r` Cn rtzt,4 .1:91,1i FE ',-.E4, Fc' F,-r-t ---,0 ..7.20 racc t‘c,,,:-. ccc* . --• -- , 0, E 7:3 FL7 0 0 = V) ti,iq ,to ;cat r:': WI: " ifr2 'Tic x w c?. klw.4 ,:. poo. L0'.0 21754 o o al r--.. 0 LO •01 LO T 0 (i 1 0_, 11 rt L2 Ili I M„. kic". ,. C ' : - ' . * it ('.4 en 07 k l. - ..... ti L.r) ('4 LO CV •6 4 CO c a 0 4 0 x Let- -C D ••-4 ,CS.C" , Ibiji - Lt '•,,t 121‘ X •2' FS" CY, 0 p., U LQ al a o e;F•;$ W. Vii.; rr,i-os. t''' ••' •••.‘r • rri F.- gesa,c- 2 j , -.... 4% 17,14-74 zn rsr4 F:e iisr,i. r m .'.5 0 " ..g._ r c ,.. .,-....,- trzt".1 Zat W.,„ oS:4 tad wo ta-, - ‘11.... E LT..1 Z ....c.t. 'I0 't-.J 1. . xtgal .. n p c :f1.14. i: . ......t, f2 Y 4* api 1E41 - 2 •tri ,-. ....M 0 n21, s... pay - L 044 44 .• 1.4412 1 4%44 1.44 • * 44 o s- 4 .IK ,, ,L , EL k er4 ,,,,,,, rw ., „ , ,,, , l wa„,, :?...", a a r azt .±...V 24:14 (274 4 •2, 24 Ln a en a L7 C` +7+1+ . 04 ,-.1 0) < 1:4 1 2 4 14N -P c cu I-. 4<1$ FE $212% " . 4444 4 11114 4 4,44 zoo. -E 0 ri0,1 '{'''.441''' tta !mi far, et a - -", - 7 .m. • ie: - --, = ct 0 • 0.1 -b4 - = lf.1/4 1 .1 a cp o = H -:.;, ,- oP at.:1 Wir• If- 00 0 aaarat IQ 0 00 o o cc, ci C5 0 '...r. a- ° OS to . k3 2 . ors,: 40 o 0 ..- eato . 0- , • 0 o rn 0 0 1 ,t -C -1 ; L ° 4,0 al =r4 - , :t O 04 .-4 p-A --0:‘, co ° 00 .r •i- ..1 07 4124 0 e P(V..t AZL,,, 0),±4 ., ,,, " 0 , 4 ,,* i s.„.. .‘„,..„, V ( CV en 0 0 a.) >, 0 L'.1.c.:Y 04 N.„ C7) C = in 0 c " .i fr,„.„,i2,2 en .,,,“ V I 1-1 144 44" •44, CV 0 -C E C (,) filt (>29 'o., km: /4"... -otw,. . : titi '1.412. ..k7 s- - rw.......-- •g7 '. .t4r,5 Litt tat.. 0.I ■ ist .t-t .,......N„''. xis ,-.4 4.4.4 :we; I ttaar t-- atm < V a c g Tct,t; t.) RtiP #04 tat Arttl -ca. t,-.-.,,a.• ° .- t4...S -.frw.:1 ;so-. oo c4to i t..,o.. • ... o . cri = ....„..... co >. tr.t.t.., ' ktqo < " ), 0 74- p „Fa At' err! P0vtt 04 ;at: ..•••74 1-C 1 111210 44, ' W CD CD g !....,, - ....1.• ,-......r. tan i t - IL'? tat 0 0 ..0 73 yr .. 0 twt Latt at as: 00 .1- 9- Li7 at,441 z; a r.. a 3:i4 F• ya (6 > cv'l 1471 444 ).:<, +-A a v'''..‘ C.) IV 4 KJ 4100 tegi ,r, V...' , t ° ii r ?vis 74 (t 17‘I, • Cc. ci, 1- z a; atta Z I.7 LI) C1414111,44102.21:1, 0 2 en 0 ..:7.V 0 . 1 • • '.4 1.7 = 44 E Z 401 114 a41 1 , 4442444, F- 77' 0 0 0 < trizYt ce 0 ita, 114/111 C -, V) LJ 1 C z Isat.20 0 u - 2 cd 1--.1 1....J (/) 1-4 a ` t'IC)...E ,P.....4 ... ,..vi;*.z.v a v Q 10 cc 7 P LT, v) v) N iH•1. •Ait'AtTo a c = 1.41 cl w D (.7 .1C C (= , ',1 0 4•07,77 444-144411, .7 04 L 't5.'j SI Z 14R0 2,4 0 ° 4 c (21 01 Z 0 Z '.4 I &I L ..._I J cr) Latitlerati J... ; • - Z c„, n a. 5 < = - < (3 fi IAN - 0 0 0 7. Wt 4 att./ 41 : "2 cz P b.. tz.1 - ..-=. cr., LJ )-4 -- L) '''' cz, 0 E S -±. a 01 F : 4 0 = 0 • . [ - L 2 .3.• Z (...) w , le , Li 0 ta. L. ,1 i--i erC 0- ---1 Th(C Wa.. : r l • 5 t < 1 7 > , i 5 oe P B. 2 ...."' ,- t z 0- o 0 Z i m < " 2 E 5 w c_,` 1- '.4 1- = F•Oup Il 24 C.) 2.11 171111 1 'l lz aW u) = , c2 s a 7 -= t = < 7 L4 0 u Ln vIst, 2 Z .'''.'" ' 11°4- ' 0 4 u 0; < z 0. 0. F- < 0 G < ( 44411 4: Lai i. - 0: ;lava,: t7.1.:.1t ii Wi 1:Lttbi; traaatt CD - ttatty. .trzatt.t.t• co 6 4( 6 - -; r.i ( r :-. 5.4. l'i."':5t.r:' r F • • a -�,a'M gags >' nom' c ='. r a t co r 0 a wit 0 4 , 0 p ` T. ^ LO ; nit s .. ,-- . 01 ,--t tit tcCETC n � . i0. ti t\ -.` tai 'y ny M il ip * N M £.s` 'aT1' O . . I t a Vi a ia v .O °' U t " : O f 7 X0' c _ N N 't' m p W Cn CV LC) M r 4 ' CO o LO M CO S.. E o N. W l0 ID I-- 'a g o —' M e = ...Qt N V to. .--t `4 ° N L0 Ol e YU o 0. 04 co a. co M Ol Ott a nE a 0 N I , m o S- p ., d m C 1 0 O 0 Q. ...mo t >-. o ti O O O ti y &eJ C o 0 0 0 O O 0 to c a' v O r-1 co v c co .01- dl rt 0 w v N 03 '-t Op c v N OJ M .--I = 0 Q -t co M LO K n Q r LO CV L_>7 r CO Lo `K w to .--t r y °,4e- yt CV LL) Z 0.., , .., * F u F cG ` (a" « ,. u :.. Q L ktrv'' 41 L.17 t . v H E t' ` o° V 0 436 9 v 0 Z 07 0, w cd - m 0 O� O O L4 'D gi E 9 � al 0 E9 O d' ..7 ❑ Q yy 111 a Ln Lo ," ° E d Q W w i r) pp o` n N .. 0 N. ' � w m V CO N ° 7' 0 w or N M O.. ...7 fH a'T 4 L. Ol N .--7 L*. eh' 0. Q O t QJ O Q O v .5. O i Ll. ti Wa �" 0. z O 4 a c i m E m o E 4 ; ^' r• m E mo • ° o, 0 0 0 ° d, 0 0 0 x C °, eti 0 0 0 ."t N :5+ _ °, 0 o 0 °' v o 0 o co eu m o t.0 to 1 ¢ r2 ,--t t0 o j Q w e N to m m l0 LD 0 co E 0 4,,,t,.„, te — M V o r i Ln O CV y Wi h F 1e " '° - , ,mot 5 + a` '� r.,, p eK ti ° r � g t. ro > vi. � v ° w a k ',? 1, ix r ti 5 r& k. u r.4` X +Z, w e. td F "" k - -' i k . . 41 4 sy, p 5 I En Z wa s w 0. 3] 0 m C µ F., - .204„,,,,a `9a O s- L. .7.44;'. i- S v`C ..] o im 0" N t> • '7ts"r`b`i t Z N w '^ s ue? o .�" .x` { ,�Z 1' 3407 Z t P. '!* sC < m 174471 i i 4 01. ^' O O O 1 '. ■ Stj' " rc k M:a > ' F F c sk c4a m om` r E- � t o z kie . C...) L.u iP O . O w F IS.?'.,f r i� O A . . Z -i F 2'x „ r r N i ' a7 glerget "I' e W s 4 r s : co m m 34 -4, `�'' . • . , . 0 • . , Neer 7re, :NW Prr 4 riltel tar __ VI' ; ri'l.;;; 4i4.4 F YINI le'r trr ers-i 'ere' et _:R .tei:' Vrr* h'e'r _c gilt ' 2 ,41F,i C F'tfit PA'. o o o o F'.24:4 t FFFFI (F0; '-ioa ?All 461,,,, 0 a o Asr o i,2,cii, cicc, Frey ',. N er Ire 0 o 0 CU tet t '.N t,17C.1" t1W.,fr.1 ,,, . '211.A7.. . s - . v Neer. Neee rie eer Frr el LC in +.3 ft ) 4i 'ff' tir.;-.1' zty0) #4:a astfl F.•::9: 0 = No4, bate .,;-..,.; ,V, ,7,... ... . 1- o ., to ricri 'E gK c L. Laz ilt. alitit ' ereN) 0 ,,,,,,j,p4"hi" ...e` 44.2.11 FAD kizt FIFF FS .,- 141W {41 . 1„. mg& iisCi era Itlifit ii sr... b„,.. P - ,:e cu , LIT** ...*: =,--$ -- RIP.T@ : „Eli stl tt ' Att4 . ' ' -- - u-) ro 0 = .y. err co C) ° RrF: !firr- 1 tr---;7 = e e-- .1 o 0 , :•: - 11 , Tk - .ia nt.oi• Wy..q. - --4., _. 4 . . - a nt:---at s g e) ,- - ' - ' -4' re.. In 0 ree eer . eN F CIN Li.i ..,-;.: . ,-.1 in c0 c\J cL d- _ -a. L. ' )The'd lAri 421 4 •r, ,TC .i',..,iff.. N ci,..i., ,.. ,-, pc Simi Z --- 0 13hbe _..,*?,4© r- WN I'M :Mr at. ..er„Itc". ,.. _ c) ea' < Lt.) a c4 0 ia. E •. iii.i 0 is 4 2 a lc 1/40 2 goc 2 cn Ln P-1 -,- -id ,... to t.o E c.r. c,_, 1:037,,, < . ...A 'i: ,-] o , 4 . 7; od, o r■ a d Q) I:: bF ;5; 7.1- c■J c) k) < cc: :It* tth a kip v) u = H E kg 0 CV = I Nr...<e ,_ H a- E o . cr 0 ... = '.:t . 0 _ v) 2:")" 0.7.; ort z 'r t i'4 14 -5 ° c 1 ? CD. 4 0 ccni, .0 ,.. VI 0 < Zi g . -5 --... .- C 0 Nita c -o 0 N. Ez4ui 0 z 1.0 e "t < 0 0 ." +3 0: To >, Lo o o o c, tO t re "..nq,q u to 8 a a a > ,11%: = LE-) ,i- ,r a co in cn r :1. c- a .1, co 0 CV LO 0 ,2 re .' < cn tO cV V) - 4 1 t -0-d 0-1 ci. = CU "Nr N' 4- 1.) -C ierr` g , Lim 0 erreerr ..." ., o o Wailtl ' r4 1 g s 0 . .a. 0 cull: e cti rtt, ,0 < 0 r 0 ci, N 2.,..,,cs,,, {I .10 rg7W. , .. , 9 , •0.L . < 1 Tri 'Fri = a ,2 c.7 kAk ic 3 := ca., -0 -i a cr• c) ':., 0 .0 c 0 a Sc1/491tiqu = t c A- t . E. l " ,,... „.• _ 0 evaci, 1/4_, ± ° 0 . 5 = .7, g o t_.- 03 — IC Er i 0 > Krr>"S CrP, o cl- 7, o •- c u 9 ch 0 0 :kr. iti.a )„ (,-. — v -0 .) •- 2 a t . • 2 - 0 • 2 e 7,4, F. 4 7.rr....S.e. — ° 2 1,, . . , - - 2 > 1 ,... .r. ., c-) .;v1.. Z ---, = o . > .t... 0 >. v t ..., . x irri, ef , = — -, ._ , -, 0 0 co in H H c.) * Zi-11, L'iJ Varre. 0 < 0 4., o.., > 0 .A.4,043412 o c7) U. O. < MCIMIPaSf ' a • • ATTACHMENT GRANT REQUEST ONLY PROJECTED EXPENDITURES SALVATION ARMY -HILO 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 to Puna for program supervision, which is more cost effective than allowing for mileage. Also, estimated prorated cost of van lease, which is used to youth service center activities for youths and families. • , SEP,02 '99 04:22PM SALVATION ARMY DHG P.2 ° • m C ._ PAUL A. RADER DAVID EDWAROS GENERAL TE9RITORIAL COMMANCER THE SALVATION ARMY FOUNDED IN 1865 WILLIAM 800TH. FOUNDER DR TERRITORIAL HEADQUARTERS M 30840 HAWiHCRNE BLVD. RANCHO PALOS VERDES. CALIFORNIA 90275 TELEPHONE 13101 541 -4721 February 6, 1998 FAX 13101 544-1674 ^ ` Captain Erik Pontsler I " ✓� Divisional Finance Secretary � 1� Hawaiian /Pacific Islands Division 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, ce,rely � . Don Mcboug Major „ Territorial Financial Secretary DM:bv Enclosure xc: Divisional Secretary i , Suppo">ervices of The Salvation Army The Salvation Army is a religi. , us and charitable organization which is international in scope and has a quasi- military structure. Local unity nre the front line operations of The Salvation Anny and are augmented by an array of support services v. Bich are necessary for sound management in the accomplishment of the organization's mission and objectives. 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 (1 9 IQ) provides direct guidance and support lo each local unit. In addition, divisional headquarters is responsible for operating statewide services (camps, institutional programs, emergency disaster services. correctional services, etc.), conducting periodic financial and management audits and program evaluations for each heal unit, providing training programs, and reviewing 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 Army unit. Territorial Iteadquarters (1'I -IQ) in Rancho Palos Verdes, CA, is the corporate headquarters for The Salvation Army 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 mare than 6,200 officers and rnployees. Territorial headquarters also operates a school for officers training, a supplies and purchasing di•partment, and other departntenuc responsible for legal, personnel, property, business, community relations and other organizational functions. More than 120 years of opern' ions 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 it with its responsiveness to the unique needs of the community. The Anny's support system includes a broad array of financial, legal, planning, public relations and management experience and resources. Z'd 041 AWdd NOIlbATdS Wd9T:170 66, 30 d3S THE SALVATION R re Section r e Decant Assessmapnts _ Niger POLICIE 0 Subject r �� "•' PROCEDURES "Support Serviced " - Eiasjc Po]i In order to sore accurately identify the nature ad purpose of the supporting FIaO �ICE' l change r has b been e made p in v nostnclatur e u used rin describing the ten percent 1101) assessment and is to be tnown as 'SUPPORT SERVICE', not Fight Service. The Territorial Administrative Council approves the use of the folloiinq national wafers statesent to define and describe the support services of The Salvation Any; BASIC POLICY The local branch, whether it be 1 Carps Community Center or Institution, is not an iutenoacus or separate entity, no could it exist independently of • the parent organization. At the save tile, the parent body cannot provide the back -up support needed by the local branches iithzt their financial assistaece. Each is an integral part of the other and each is necessary to the other. Together they constitute a single entity it tech his a variety of expressions and distinctive functions. the prat body, represented by the various headquarters, recruits and trains personal, mmintains discipline, makes assignwts, sets goals and standards, provides idol ni strati ve ght, fiscal and property eanagneot, and pension fund benefits for retired personnel. Tbese functions eat possible the establishment, cantinuence and service of the local branch. Ranagesaat functions include field visits for program evaluation and evidence, personnel, Iuagesent• account audits, property impactions, counsel in fund raising add casualty relations, research and dtvelopeent studies, esployee benefit plans rich can only be developed on in organization -side basis, area cups end institutionalized services for various groups and individuals. These bite -up, support and management services provide certainty, continuity and stability to the organization as a whole and gives cohesion, direction and amplification to local service progress. The parent agent cation also provides certain necessary institutional and adsisistratire services which the local branch could sot possibly provide for itself. • The 'ability to pay' principle hes been found to be the sort practical and geeerelly tfftctive pans by which the branch can furnish the parent body litb the funds needed to maintain its facilities and provide the support services for its brooches, The basic policy ei support is based on the tithe principle by which the local branch caotributn tel percent (101) of its grass incase, with the mention ei cattle sources of income orally excluded, to the parent organization through the field headquarters. (Continued man nest pagt) bite October 1, 1987 :Page 1 of E'd OHCI .kWbb NOIlbAlbS Wd9i:40 E5€ 20 d3S , 9 TITLE: "Support Seeces" —Basic Policy Doe. Number OD -01 (BASIC POLICY, retained) The local branch, be it Corps Comeonity Center or Institution, which is latsnded to be Idly tell- suppartlaq locally, It the piney fairee and channel of linaaclal assistance to the parent organization, enablieq it to provide general adsinistrative field tervice, institutional facilities and Services for the benefit of all. Support Services funded in this manner fall into three sajor categories) I . PROGRAM A. PI anoint. I. Erataatian ad monitoring. C. Relating to specialised facilities. • D. Professional cenultation. • E. Infuriation and referral. I I. PERSONNEL A. Recruitment. 1. Training. C. Record seeping. 1 I i . SUS I NESS 1. Budgets. • ADMINISTRATION I. 'Wideman of financial records. C. Reporting. D. Property and insurance. E. Coaunity relations and dorelopnni. F. Repreuntati u with other agencies. S. legal Services. Th f service ire described in tore detail as follows: I. PROGRAM Monitors service and activities and conducts program reviews to insure maintenance Of Quality progru standards and perfrunce. Provides program aide and connitition for ccsi,nity services and group activities. Wain lout progru to regional and stateside service 1 limping, homes fr annd sethert, bilfuy houses, rehabilitation centers for alcoholics and drug abusers, crreetional services, silting perms and other regional novices, dilater services preparedness, senior citizen rnideen, etc. /. • • Provides =foresees and seminar training to develop mad etietaia progrie effectiveness at the local level, • 'egotist/1 and processes contracts and maintains relatimshlps with goverannt and other voloatary aceneie. futitatei pogru planning and coal setting. I I. PERSONNEL Provides training services, conlerncn tad specialized courses to develop effective staff aced volunteer leaden/alp. assign saprvisry mufti! from terr/trlat resovices. ICotimud on nut passel lite October 1, 1987 /Page 2 of 7 17'd OHU , i NOILbA'1bS WdLT:be 66, 221 d35 e TITLE: "SuppoillikServices" —Baste Policy. • Doc. Number us-•q1 (11. PERSONNEL, continued.! Assists in the recruitment of qualified Officers, employees and professional personnel. Motivates and recruits candidates for training and services as Salvation Arey Officers. 111 . BUSINESS Provides budgetary and fiscal control of all funds consistent vith national ADMI NISTRATION Standards of Accounting Manual. Maintains all monthly fiscal reports and esmeination of all accounts. Maintains eeployee records, i.e., earnings, tax sitholdings, FICA, health, pension, sorksen's coepensation and oneiployment cospensatidn. Maintains statistical records, reporting through territorial office to gavernsent and other authorities. Conducts audits of all operating accounts and detailed examination of all checks, vouchers, invoices and accounting records to determine conformity vith Salvation Any standards and accepted practices of public accounting. Provides etiolate supervision of all property acquisitions and utilization. Supervises planning and construction of buildings, architectural supervision and liaison, roil estate unguent, and leases of properties, handles all property payments, mortgages, tuts and insurmece. Controls ujor purchases through requisition procedures. Processes and handles all estates, trusts and securities. Handles insurance coverages, expirations and thins. Provides public relations counsel and satirists - literature, audiovisuals and contracts sith media. Provides representation vith state, regional and national offices of professional and spectilized services, federated funds, federal and state legislative and regulatory agencies. Arranges legal representation and maintains .accountability for rights granted to The Salvation Army io such areas as: A. Tax wept status under Federal Code S01 lc/ 1311 and I. Legit coepetency to receive and administer inter viros and testamentary trust assets. Date October I , 1987 Page ° I S • d OHQ .lW2Jt1 NOILbAlbS WdLT : b9 66, ZB d35 • e THE SALVATIO MY Section Document Assessments dumber OZT-02 POLICIES AND babied PROCEDURES Government Contracts- 2 Service essesements POLICY STATEMENT POLICY OF SUPPORT SERVICE ASSESSMENTS. • 1. The basic policy of requiring the 10% Support Service Assessment sill apply to all government funded programs. An adequate provision wet be made for support service mints in each budget receiving federal, state or local goverment funds on a grant or contract basis. The charge sill usually he listed as 'Indirect Costs' and sill need to 9 suhstaotiated by a detailed statement to indicate that all local progrns- are under continual .supervision, maintained by specialists is 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. Shen such 'indirect Costs' are not alloyed in goverment contracts, it will be necessary to include 'Direct Costs', such as salary, rent, etc.; it a sufficient vaunt 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 9 funded totally on the local level. Present policy allows for grants to be paid by the supervising headquarters to the individual unit when it has been detersined that the unit cannot fund all of its casts, including support service payments. • The Support Service A t will not he required on equipment purchased from government funds if the contract both specifically bxnpts the equipment from the indirect_ costs and the goverment retains mnership of the equipment. The Support Service A t will not be required on the amounts included in the goverment fehding for alterations and renovation of property if the contract with the government exempts these nouns free the calculation of indirect costs. • The Support Service Assessment (indirect costs) may be,nlculated as a percentage of dirmct costs rather than gross icon if required by the terms of the contract. Where an exception to the above- stated policy is unavoidable due to state or local government regulations, the program justification and Mailed Ineptness shall - be documented and subsitted to the fond of Triunes /Directors for approval and emotion. 2. The flooding of income and esprit for project grants, nth or tithed utehinq funds, must be handled through the no of a separate mat of books and checking accounts and the indirect costs (Support �,. Service charges/ remitted directly to the supervising headquarters. (Continual an mot bagel D+te Inge October 1, 1987 1 of 2 9'd OHG ,/Welt NOIltACtiS WdLT :70 66, 20 d3S • T ITLE: Government •tracts— Support Service • Doc. Number 03 -02 Asses2mentst, IPOL1CP OF 91PPOIT SERVICE ASSESSAEITSzontinuedl 3. Per dies reielvseeent for services rendered shall be retarded in the regular Salvation trey unit operating incase accounts and Support Service Afsesseemt calculated and paid to the supervising headquarters. 4. Staffing grants /CETA cotters grants shall he recorded in the regular • Salvation Any operating incase account% and Support Service Assessment calculated and paid to the supervising headquarters. there government regulations do not permit indirect caste on these grante, the inception procedure east be followed. • • 3. The uount reported on the fore for reporting government funded contracts should be the amount which is reflected in the signed contracts, recognizing that sometimes this meauat Is ultimately changed. • late October 1, 1997 IPage 2 04 2 'd OHQ ?W?Jti NOL± tCbS Wd8T:b0 66, 20 d3S SEP 02 '99 04:22PM SALVATION ARMY DHO P.3 • ' • • NONPROFIT RATE AGREEMENT EIN #: DATE: January 20, 1998 ORGANIZATION: FILING REF.: The precedinc 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 III. SECTION I: 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 costs excluding capital expenditures (buildings, individual items of equipment, alterations and renovations), and that portion of each subaward in excess of $28,000. ( N20077 SEP 02 '99 04:22PM SRLVATICN ARMY DHa P.4 B , • • 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 coeta. 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 SQUIPMSNI' 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) PEP 02 '99 04 :22PM SALVATION ARMY DHQ P.5 • Q ' • • ORGANIZATION: Salvation Army Western Territory AGREEMENT DATE: January 20, 1998 SECTION III: GENERAL A. LIMITATIONS: The rate. In this Agreement are subject to any statutory or administrative limitation and apply to a given grant, contract or ocher agreement only to the extent that funds are available. Acceptance of the rates is subject to the following conditions: (1) Only coats incurred by the organization were included in Ito indirect coat pool as finally accepted: such Coact) are legal obligations of the organization and are allowable under the governing coat principles; (2) The came coats that have been treated a indirect Coate are not claimed is direct Coate; (3) Similar types of eoeta have been accorded consinent accounting treatment; and (s) The information provided by the organization which was used to establish the races is not latex found to be materially incomplete or inaccurate by the Federal Covernment. In such situations the sate()) would be subject to renegotiation at the diacrecion of the Federal Government. B. ACCOUNTING GRANGES! Shia agreement is based on ens accounting system purported by the Organization to be in effect during the Agreement period. Changes to the method of accounting for costa which effect ens amount of reimbursement resulting from the use of this Agreement require prior approval of the 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 regUlt in Coat disallowances. C. FIXED RATES: If a fixed rate is in [hie Agreement, it it) based on en estimate of the costs for the period covered by the rate. when the actual coats for this period are determined, an adjustment will be made to a race of a future year(s) to compensate for the difference between the costa used to establish the fixed rate and actual costa. D. USE BY OTHER FEDERAL AORNCISB: • The races in this Agreement were approved in accordance with the authority in Office of Management and Budget Circular A -122 Circular, and should be applied to grants, contracts and other agrasmente covered by chi) Circular, subject to any limitations in ) above. The organization may provide copies of the Agreement to other Federal Agencies to give them early notification of the Agreement. E. OTHER; If any Federal contract, grant or other agreement is reimbursing indirect costs by a means ocher than the approved rate()) in this Agreement, the organization should (1) Credit such costs to the affected programs, and (2) apply the approved rattle) to the Appropriate base to identify the proper amount of Sndireet costs allocable to these programa. BY TEE COGNIZANT AGENCY Sr INS ORGANIZAT10w! ON DENALI OF TEE FEDERAL COVE/GRIMM salvation Army western Territory - ' DEPARTMENT OF 1EALTA AND EUMan SERVICES (ORGANIZATION // : O�o� (AGENCY) (SIGNATURE) (SIGNATURE) 'Bill Luttrell David 8, Low • (NA)G;) (MOOD Chief Secretary DIRECTOR, DIVISION OF COST ALLOCATION (TITLE) (T :TLS) February 2, 1998 JanUarY 20, 1996 (DATE) (DATE) 0077 MRS REPRESENTATIVE: Cora Coleman • Telephone: (415) 437 -7820 (3) • t I I I 4 1 + /rte 1 1 I 1 1 main N7 ?G7.Vij0 20 4 r • N t J V OF H ^e • Stephen K. Yamashiro Harry A. Takahashi Mayor Director t sr p S. K. Schutte � E OF•H P • Deputy V ° • (Duntp of TOatuaU 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) FINANCIAL QUESTIONNAIRE Please include as an attachment an explanation for all "NO" answers to questions #1 thru 11 below: Yes No 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? • 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 Liability balance? • 0 6. Is your Total Current Asset balance larger than your Total Current Liability balance? Q 7. Are bank reconciliations and accounting performed by someone other than the check signatory? CO (3 8. Are you fully insured for the agency's vehicle(s) and building(s)? • 0 9. Is your Workers' Compensation at least 2% of payroll? • et 0 10. Are you current (not delinquent) on all payroll and payroll tax payments? 0 11. is the agency free of any pending litigation, liens or judgments? 0 12. Within the past 12 months, has the agency applied for vendor or bank credit and was denied credit? If yes, please explain. As the grant applicant, I certify that the agency has satisfactorily responded to each of the above questions and explained as needed. I hereby eertifr that t is information is true a� to the best of my knowledge. Agency:... FSq It p - T rreadm -1 tOM� Phone: js 44 Prepared by: ya-v t7 r'l., ti 4. r P & — 11, A— .-C• f t (t11a Pri aame/Title /� �� ature Date / � Certified by: 1 L.A V t'lC RAJ- (Lc) : I 1t L�L Print Name of Executive Director Signature Date Jan 03 00 09:27a Chinaka; Siu £Co 808 - 739 -0500 p.2 ' } • • ,s= THE SALVATION ARMY HILO INTERIM HOME FINANCIAL STATEMENTS Year Ended September 30, 1998 • Jan 03 00 09:27a Chinaka, Siu a Co 808- 739 -0500 p. 3 • • • CONTENTS Page Independent Auditors' Report 1 - 2 Financial Statements Statement of Financial Position 3 Statement of Activities 4 Statement of Functional Expenses 5 Statement of Cash Flows 6 Notes to Financial Statements 7 - 12 Schedule of Expenditures of Federal Awards 13 Independent Auditors' Report on Compliance and on Internal - Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 14 - 15 Independent Auditors' Report on Compliance with Requirements Applicable to Each Major Program and Internal Control Over Compliance in Accordance with OMB Circular A -133 16 - 17 Schedule of Findings and Questioned Costs 18 • Jan 03 00 09:28a Chinaka; Siu & Co 808- 739 -0500 p.4 i • • 3465 Waialae Avenue, Suite 250 6' Ch & Co.,CPAs Honolulu, 737-1040 i 96816 (808) 737 -1040 • FAX Suite 739 -0500 An Accountancy Corporation INDEPENDENT AUDITORS' REPORT Major Don R. Mowery 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 Hilo Interim Home (Organization) as of September 30, 1998, and the related statements of activities, functional expenses, and cash flows for the year then ended. These financial statements are the responsibility of 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 standards applicable to financial audits contained in 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 Organization as of September 30, 1998, and the changes in its net assets and its cash flows for the year then ended in conformity with generally accepted accounting principles. In accordance with Government Auditing Standards, we have also issued our report dated November 20, 1998 on our consideration of the Organization's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grants. Jan 03 00 09:28a Chinaka, Siu & Co 808- 739 -0500 p_5 Y • • • Major Don R. Mowery Page 2 Our audit was performed for the purpose of forming an opinion on the basic financial statements of the Organization taken as a whole. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A -133, Audits of States, Local Governments, and Non - Profit Organizations, and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole. n D 5.; �. CCa-'. November 20, 1998 �/ -2- Jan 03 00 09:28a Chinaka, Siu & Co 808 - 739 -0500 p.6 ' • • THE SALVATION ARMY HILO INTERIM HOME STATEMENT OF FINANCIAL POSITION September 30, 1998 ASSETS Cash $ 47,686 Accounts receivable, no allowance for doubtful accounts is considered necessary 297,661 Reserves held by Divisional Headquarters • 17,840 Prepaid expenses 9,226 Total Assets $ 372,413 LIABILITIES AND NET ASSETS Accounts payable and accrued expenses $ 84,361 Due to Divisional Headquarters 285,404 Total Liabilities 369,765 Net Assets 2,648 Total Liabilities And Net Assets $ 372,413 • -3- Jan 03 00 09:28a Chinaka, Siu & Co 808 - 739 -0500 p.7 • • THE SALVATION ARMY HILO INTERIM HOME STATEMENT OF ACTIVITIES Year Ended September 30, 1998 Support And Revenue: Support: Contributions $ 5,772 Hawaii Island United Way 10,556 Total Support 16,328 Fees And Grants From Government Agencies 1,273,825 Revenue: Associated organizations 59,898 Other 55,207 Total Revenue 115,105 Total Support And Revenue 1,405,258 Expenses: Program: Residential and institutional services 1,071,105 Administration (management) 394,678 Total Expenses 1,465,783 Decrease In Net Assets (60,525) Net Assets, October 1 63,173 -Net Assets, September 30 $ 2,648 -4- Jan 03 00 09:29a Chinaka, Siu & Co 808- 739 -0500 p•8 i • • THE SALVATION ARMY HILO INTERIM HOME STATEMENT OF FUNCTIONAL EXPENSES Year Ended September 30, 1998 PROGRAM RESIDENTIAL AND INSTITUTIONAL ADMINISTRATION SERVICES AND MANAGEMENT TOTAL Salaries $ 702,122 $ 95,744 $ 797,866 Payroll taxes and related expenses 87,879 11,531 99,410 Health and retirement benefits 42,355 27,687 70,042 Total Salaries And Related Expenses 832,356 134,962 967,318 Support service - 191,938 191,938 Supplies 75,297 6,468 81,765 Occupancy 41,083 18,797 59,880 Local transportation 56,620 3,233 59,853 Equipment upkeep and replacement 21,294 13,726 35,020 Conferences 16,627 9,373 26,000 Professional and contractual services 13,668 3,734 17,402 Telephone 8,068 8,487 16,555 Activities 5,780 - 5,780 Office 312 3,960 4,272 Total Expenses $ 1,071,105 $ 394,678 $ 1,465,783 -5- Jan 03 00 09:29a Chinaka, Siu & Co 808 - 739 -0500 p.9 THE SALVATION ARMY HILO INTERIM HOME STATEMENT OF CASH FLOWS Year Ended September 30, 1998 Cash Flows From Operating Activities: Decrease In Net Assets $ (60,525) Adjustments To Reconcile Increase In Net Assets To Net Cash Provided By Operating Activities: (Increase) Decrease In Accounts receivable (30,767) Reserves held by Divisional Headquarters (1,270) Prepaid expenses (4,687) Increase (Decrease) In Accounts payable and accrued expenses (31,882) Due to Divisional Headquarters 208,921 Net Cash Provided By Operating Activities 79,790 Net Increase In Cash 79,790 Cash, October 1 (32,104) Cash, September 30 $ 47,686 • -6- Jan 03 00 09:29a Chinaka, Siu & Co 808- 739 -0500 p.10 THE SALVATION ARMY HILO INTERIM HOME NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1998 1. Purpose And Organization The Salvation Army, founded in 1865, is a not - for - profit international religious organiza- tion 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 Hilo Interim Home (SAHIH), an operational unit of The Western Territory of The Salvation Army. The primary purpose of SAHIH is to provide intermediate and long -term shelter - care facility for troubled and delinquent youths. The Western Territory is comprised of 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 daycare 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. 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. -7- Jan 03 00 09:29a Chinaka, Stu & Co 808 - 739 -0500 p.11 • • • THE SALVATION ARMY HILO INTERIM HOME NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1998 2. Significant Accounting Policies (Continued) b. General The Salvation Army Hilo Interim Home has adopted the provisions of Statement of Financial Accounting Standards (SFAS) No. 116, Accounting for Contributions Received and Contributions Made and 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 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 its governing 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 locations 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 for specified or unspecified purposes. The Organization has no temporarily or permanently restricted net assets as of September 30, 1998. -8- Jan 03 00 09.30a Chinaka, Siu & Co 808- 739 -0500 p.12 i • • THE SALVATION ARMY HILO INTERIM HOME NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1998 • 2. Significant Accounting Policies (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 SAHIH is vested in The Salvation Army, a California corporation and are not included in the accompanying financial. statements. As of September 30, 1998 the historical cost of the land and buildings was $173,657 and accumulated depreciation was $37,328. 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 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. -9- Jan 03 00 OS:30a Chinaka, Siu & Co 808- 739 -0500 p.13 • a r • • THE SALVATION ARMY HILO INTERIM HOME NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1998 2. Significant Accounting Policies (Continued) 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 are included in operating expenses. 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. 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. -10- Jan 03 00 09 :30a Chinaka, Siu & Ca 808 739 -0500 p.14 • • THE SALVATION ARMY HILO INTERIM HOME NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1998 2. Significant Accounting Policies (Continued) g. Expenses All expenses are stated on the accrual basis and presented in a functionalized statement. h. Sick Leave Policy Effective January 1, 1998, 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 SAHIH from state governmental agencies. A reduction in the level of support may affect the programs and operations of the Organization. 5. Retirement Plan SAHIH participates in the Retirement Plan for Eligible Employees of The Salvation Army Westem Territory, which covers substantially all employees. The plan is a noncontributo- ry defined benefit plan which is self funded by the employer. Under the plan, contribu- tions equal to 3% of the total compensation paid by SAHIH during the year are required to be paid to Divisional Headquarters. Total contributions by SAHIH was $21,362 for the year ended September 30, 1998 and is reflected as an expense in the accompanying financial statements. -11- Jan 03 00 09:31a Chinaka, Siu & Co 808- 739 -0500 0 • • THE SALVATION ARMY HILO INTERIM HOME NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1998 6. Support Service The Salvation Army, Hawaiian and Pacific Islands Divisional Headquarters provides financial, administrative and other similar services for the SAHIH and charges a support service fee based on a percentage of reported public support and revenues, as defined. The support service charges were 5191,938 for the year ended September 30, 1998 and is reflected as an expense in the accompanying financial statements. • -12- Jan 03 00 09:31a Chinaka, Siu a Ca 808 739 -0500 p.18 • THE SALVATION ARMY HILO INTERIM HOME SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Year Ended September 30, 1998 Federal Grantor/ Federal Agency or Pass - through Grantor/ CFDA Pass - through Federal Program Title Number Number Expenditures Pass - through State Department of Health Juvenile Justice and Delinquency Prevention Act of 1974 16.540 - $ 277,516 Office of Youth Services 93.667 - 252,589 $ 530,105 Notes to Schedule of Expenditures of Federal Awards The schedule of expenditures of federal awards has been prepared utilizing the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Circular A - 133, Audits of States, Local Governments and Non - Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. -13- Jan 03 00 09:31a Chinaka, Siu & Co 808 - 739 -0500 p.17 1 R • • 3465 Waialae Avenue, Suite 250 Honolulu, Hawaii 96816 C ChinakaSiu &Co.,CPAs 8 081 737-1040 • FAX °81;39.05 °° An Accountancy Corporation INDEPENDENT AUDITORS' REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Major Don R. Mowery Divisional Commander The Salvation Army Hawaiian and Pacific Islands Division Honolulu, Hawaii We have audited the financial statements of The Salvation Army Hilo Interim Home (Organiza- . -. tion) as of and for the year ended September 30, 1998, and have issued our report thereon dated November 20, 1998. We conducted our audit in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Compliance As part of obtaining reasonable assurance about whether the Organization's financial statements are free of material misstatements, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion: The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards. Internal Control Over Financial Reporting In planning and performing our audit, we considered the Organization's internal control over - financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control over financial reporting that might be material weaknesses. -14- Jan 03 00 0S:31a Chinaka, Siu & Co 808 739 - 0500 F.18 Major Don R. Mowery Page 2 A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control over financial reporting and its operation that we consider to be material weaknesses. This report is intended for the information of the Divisional Headquarters, management, and U.S. Department of Health and Human Services and is not intended to be and should not be used by anyone other than these specified parties. S : r� cr&, November 20, 1998 -15- • Jan 03 00 09:32a Chinaka, Siu S. da 809 - 739 -0500 p.19 • • • • 3465 Waialae Avenue, Suite 250 i C Honolulu, Hawaii 96816 ,1 Chinaka,Siu &Co•,CPAs (808) 737.1040 • FAX (808) 739 -0500 � An Accountancy Corporation INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A -133 Major Don R. Mowery Divisional Commander The Salvation Army Hawaiian and Pacific Islands Division Honolulu, Hawaii Compliance We have audited the compliance of The Salvation Army Hilo Interim Home (Organization) with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) CircularA - 133 Compliance Supplement that are applicable to its major federal programs for the year ended September 30, 1998. The Organization's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to its major federal programs are the responsibility of the Organization's management. Our responsibility is to express an opinion on the Organization's compliance based on our audit. We conducted our audit of compliance in accordarice with generally accepted auditing standards; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A -133, Audits of States, Local Governments, and Non - Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the Organization's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on the Organization's compliance with those require- ments. In our opinion, the Organization complied, in all material respects, with the requirements referred to above that are. applicable to its major federal program for the year ended September 30, 1998. -16- Jan 03 00 09:32a Chinaka, Siu & Co 808 - 739 -0500 p.20 • • Major Don R. Mowery Page 2 Internal Control Over Compliance The management of the Organization is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts and grants applicable to federal programs. in planning and performing our audit, we considered the Organization's internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A -133. Our consideration of the internal control over compliance would not necessarily disclose all matters in the internal control that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that non- compliance with the applicable requirements of laws, regulations, contracts and grants that would be material in relation to a major federal program being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the intemal control over compliance and its operations that we consider to be material weaknesses. This report is intended for the information of the Divisional Headquarters, management, and U.S. Department of Health and Human Services and is not intended to be and should not be used by anyone other than theses specified parties. C s Cs CrArs November 20, 1998 • • • -17- Jan 03 00 09:32a Chinaka; Siu & Co 808- 739 -0500 p.21 • • • THE SALVATION ARMY HILO INTERIM HOME SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended September 30, 1998 Section I- Summary Of Auditors' Results Financial Statements 1. Type of auditors' report issued: Unqualified 2. Internal control over financial reporting: a. Material weaknesses identified? No b. Reportable conditions identified that are not considered to be material weaknesses? No 3. Noncompliance material to the financial statements noted? No Federal Awards 1. Internal control over major program: a. Material weaknesses identified? No b. Reportable conditions identified that are not considered to be material weaknesses? No 2. Type of auditors' report issued on compliance for major program: Unqualified 3. Any audit findings disclosed that are required to be reported in accordance with Section 510(a) of Circular OMB A -133? No 4. Identification of major program: CFDA Number Name Of Federal Program 93.667 Block Grants to States for Social Services 16.540 Juvenile Justice and Delinquency Prevention 5. Dollar threshold used to distinguish between Type A and Type B programs: • $300,000 6. Auditee qualified as a low -risk auditee? No Section II - Financial Statement Findings None Section III - Federal Award Findings And Questioned Costs None -18- • • THE SALVATION ARMY HILO INTERIM HOME FINANCIAL STATEMENTS Year Ended September 30, 1997 • Chinaka,Siu &C.,CPAs An Accountancy Cotpotazion T • • CONTENTS Page Independent Auditors' Report 1 - 2 Financial Statements Statement of Financial Position 3 Statement of Activities 4 Statement of Functional Expenses 5 Statement of Cash Flows 6 Notes to Financial Statements 7 - 12 Schedule of Expenditures of Federal Awards 13 Independent Auditors' Report on Compliance and on Internal .. Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 14 - 15 Independent Auditors' Report on Compliance with Requirements Applicable to Each Major Program and Internal Control Over Compliance in Accordance with OMB Circular A -133 16 - 17 Schedule of Findings and Questioned Costs 18 • ., • 3465 Waialae Avenue, Suite 250 Chinaka Siu &Co. CPAs Honolulu, Hawaii 96816 s (808) 737 -1040 • FAX (808) 739 -0500 An Accountancy Corporation INDEPENDENT AUDITORS' REPORT 1 1 Major Don R. Mowery Divisional Commander The Salvation Army Hawaiian and Pacific Islands Division 1 Honolulu, Hawaii 9 We have audited the accompanying statement of financial position of The Salvation Army Hilo Interim Home (Organization) as of September 30, 1997, and the related statements of activities, 1 functional expenses, and cash flows for the year then ended. 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. 1 We conducted our audit in accordance with generally accepted auditing standards and standards applicable to financial audits contained in Government Auditing Standards, (1994 1 Revision), 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, 1 evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by 1 management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. 1 In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Organization as of September 30, 1997, and the changes in its net assets and its cash flows for the year then ended in conformity with generally accepted 1 accounting principles. In accordance with Government Auditing Standards, we have also issued our report dated November 20, 1997 on our consideration of the Organization's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grants. 1 1 1 III • • Major Don R. Mowery Page 2 Our audit was performed for the purpose of forming an opinion on the basic financial statements of the Organization taken as a whole. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A -133, Audits of States, Local Governments, and Non - Profit Organizations, and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the basic financial • statements taken as a whole. Cam- S� C« November 20, 1997 1 1 -2- es ♦, • • 1 THE SALVATION ARMY HILO INTERIM HOME I i STATEMENT OF FINANCIAL POSITION � September 30, 1997 I UNRESTRICTED GENERAL TEMPORARILY PERMANENTLY TOTAL ASSETS OPERATING RESTRICTED RESTRICTED NET ASSETS 1 Cash $ 500 $ - $ - $ 500 Accounts receivable, no allowance for I doubtful accounts is considered necessary 266,894 - - 266,894 Reserves held by Divisional Headquarters 16,570 - - 16,570 Prepaid expenses 4,539 - - 4,539 I Total Assets $ 288,503 $ - $ - $ 288,503 LIABILITIES AND NET ASSETS I Bank overdraft $ 32,604 $ - $ - $ 32,604 Accounts payable and accrued expenses 116,243 - - 116,243 Due to Divisional Headquarters 76,483 - - 76,483 I Total Liabilities 225,330 - - 225,330 I Net Assets 63,173 - - 63,173 I Total Liabilities And Net Assets $ 288,503 $ - $ - $ 288,503 1 1 1 1 1 1 1 ,. 1 -3- • • I THE SALVATION ARMY HILO INTERIM HOME II STATEMENT OF ACTIVITIES Year Ended September 30, 1997 I UNRESTRICTED GENERAL TEMPORARILY PERMANENTLY TOTAL OPERATING RESTRICTED RESTRICTED NET ASSETS 1 Support And Revenue: Support: 1 Contributions $ 13,753 $ _ $ - $ 13,753 Hawaii Island United Way 13,341 13,341 Total Support 27,094 - - 27,094 Fees And Grants From Government Agencies 1,112,688 - - 1,112,688 I Revenue: Other 22,950 - - 22,950 I Total Revenue 22,950 - - 22,950 Total Support And Revenue 1,162,732 - - _ 1,162,732 1 Expenses: Program: I Residential and institutional services 899,386 - - 899,386 Administration (management) 235,641 235,641 I Total Expenses 1,135,027 - - 1,135,027 Increase In Net Assets 27,705 - - 27,705 II Net Assets, October 1, as restated 35,468 - - 35,468 I Net Assets, September 30 $ 63,173 $ - $ - $ 63,173 1 1 1 1 1 -4- • • 11 THE SALVATION ARMY HILO INTERIM HOME STATEMENT OF FUNCTIONAL EXPENSES 1 , Year Ended September 30, 1997 1 PROGRAM RESIDENTIAL AND INSTITUTIONAL ADMINISTRATION 1 SERVICES AND MANAGEMENT TOTAL I Salaries $ 558,084 $ 79,434 $ 637,518 Payroll taxes and related expenses 101,127 13,270 114,397 Health and retirement benefits 38,547 25,198 63,745 1 Total Salaries And Related Expenses 697,758 117,902 815,660 I Supplies 68,657 5,898 74,555 Support service 61,987 61,987 Occupancy 37,671 17,236 54,907 S Local transportation 34,722 1,983 36,705 Professional and contractual services 24,070 6,576 30,646 Equipment upkeep and replacement 17,284 11,141 28,425 1 Conferences 7,858 4,430 12,288 Telephone 5,196 5,466 10,662 Activities 5,932 - 5,932 Office 238 3,022 3,260 I Total Expenses $ 899,386 $ 235,641 $ 1,135,027 1 1 1 1 . 1 1 1 -5- • • • THE SALVATION ARMY HILO INTERIM HOME STATEMENT OF CASH FLOWS Year Ended September 30, 1997 Cash Flows From Operating Activities: Increase In Net Assets $ 27,705 Adjustments To Reconcile Increase In Net Assets To Net Cash Used By Operating Activities: . (Increase) Decrease In Accounts receivable (179,625) Reserves held by Divisional Headquarters 10,995 Prepaid expenses (4,539) Increase (Decrease) In Accounts payable and accrued expenses 72,074 Due to Divisional Headquarters 27,443 Net Cash Used By Operating Activities (45,947) Net Decrease In Cash (45,947) Cash, October 1 13,843 Cash, September 30 $ (32,104) Cash is comprised of Cash $ 500 Bank overdraft (32,604) $ (32,104) -6- 1 . • • I THE SALVATION ARMY HILO INTERIM HOME NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1997 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 Hilo Interim Home (SAHIH), an operational unit of The Western Territory of The Salvation Army. The primary purpose of SAHIH is to provide intermediate and long -term shelter - care facility for troubled and delinquent youths. The Western Territory is comprised of 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. -7- • • THE SALVATION ARMY HILO INTERIM HOME NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1997 2. Significant Accounting Policies (Continued) b. General The Salvation Army Hilo Interim Home has adopted the provisions of Statement of Financial Accounting Standards (SFAS) No. 116, Accounting for Contributions Received and Contributions Made and 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 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 its governing 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 locations 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 for specified or unspecified purposes. -8- 1 • • THE SALVATION ARMY HILO INTERIM HOME NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1997 2. Significant Accounting Policies (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 SAHIH is vested in The Salvation Army, a California corporation and are not included in the accompanying financial statements. As of September 30, 1997 the historical cost of the land and buildings was $173,657 and accumulated depreciation was $33,957. 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. -9- j � ' i • • THE SALVATION ARMY HILO INTERIM HOME NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1997 2. Significant Accounting Policies (Continued) 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 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 I 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. 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. -10- • • THE SALVATION ARMY HILO INTERIM HOME NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1997 2. • Significant Accounting Policies (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 SAHIH from state governmental agencies. A reduction in the level of support may affect the programs and operations of the Organization. 5. Retirement Plan SAHIH 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 SAHIH during the year are required to be paid to Divisional Headquarters. Total contributions by. SAHIH was .fi $18,971 for the year ended September 30, 1997 and is reflected as an expense in the accompanying financial statements. • -11- • • THE SALVATION ARMY HILO INTERIM HOME NOTES TO FINANCIAL STATEMENTS Year Ended September 30, 1997 6. Support Service The Salvation Army, Hawaiian and Pacific Islands Divisional Headquarters provides financial, administrative and other similar services for the SAHIH and charges a support service fee based on a percentage of reported public support and revenues, as defined. The support service charges were $61,987 for the year ended September 30, 1997 and is reflected as an expense in the accompanying financial statements. 7. Prior Period Adjustment Certain previously unrecognized Reserves held by Divisional Headquarters were retroactively recognized this year. The restatement increased the unrestricted net assets as previously reported at September 30, 1996 by $27,565. • r 1 -12- • • • THE SALVATION ARMY HILO INTERIM HOME SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Year Ended September 30, 1997 Federal Grantor/ Federal Agency Or Pass - through Grantor/ CFDA Pass - through Federal Program Title Number Number Expenditures Pass - through State Department of Health Office of Youth Services 93.667 - $ 266,187 Juvenile Justice and Delinquency Prevention Act of 1974 16.540 - 118,504 • Total $ 384,691 • Notes to Schedule of Expenditures of Federal Awards 1. The schedule of expenditures of federal awards has been prepared utilizing the accrual basis of accounting. t; F F y R 1. -13- i • C QQ,, � �+ 3465 Waialae Avenue, Suite 250 O Chinaka,Siu VCC0.,CI pAs Honolulu, Hawaii 96816 (808) 737 -1040 • FAX (808) 739 -0500 • An Accountancy Corporation INDEPENDENT AUDITORS' REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Major Don R. Mowery Divisional Commander The Salvation Army Hawaiian and Pacific Islands Division Honolulu, Hawaii We have audited the financial statements of The Salvation Army Hilo Interim Home (Organiza- tion) as of and for the year ended September 30, 1997, and have issued our report thereon dated November 20, 1997. We conducted our audit in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, (1994 Revision), issued by the Comptroller General of the United States. Compliance As part of obtaining reasonable assurance about whether the Organization's financial statements are free of material misstatements, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards, (1994 Revision). Internal Control Over Financial Reporting In ptanning and performing our audit, we considered the Organization's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control over financial reporting that might be material weaknesses. -14- I • Major Don R. Mowery Page 2 A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control over financial reporting and its operation that we consider to be material weaknesses. 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. November 20, 1997 • • -15- 4 ' • • C R' C 3465 Waialae Avenue, Suite 250 Chi naka,Siu & CO I ! s Honolulu, Hawaii 96816 (808) 737 -1040 • FAX (808) 739 -0500 An Accountancy Corporation INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A -133 1 Major Don R. Mowery 1 Divisional Commander The Salvation Army Hawaiian and Pacific Islands Division 1 Honolulu, Hawaii Compliance 1 We have audited the compliance of The Salvation Army Hilo Interim Home (Organization) with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circu /arA -133 Compliance Supplement that are applicable to its major federal program 1 for the year ended September 30, 1997. The Organization's major federal program is identified in the summary of auditor's results section of the accompanying schedule of findings and 1 questioned costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to its major federal program is the responsibility of the Organization's management. Our responsibility is to express an opinion on the Organization's compliance based on our audit. 1 We conducted our audit of compliance in accordance with generally accepted auditing standards; the standards applicable to financial audits contained in Government Auditing 1 Standards, (1994 Revision), issued by the Comptroller General of the United States; and OMB Circular A -133, Audits of States, Local Governments, and Non - Profit Organizations. Those standards and OMB Circular A -133 require that we plan and perform the audit to obtain 1 reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the Organization's compliance with those requirements and performing such other procedures as we considered rfecessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on the Organization's compliance with those requirements. In our opinion, the Organization complied, in all material respects, with the requirements referred to above that are applicable to its major federal program for the year ended September 30, 1997. 1 1 1 -16- i • • Major Don R. Mowery Page 2 Internal Control Over Compliance The management of the Organization is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and performing our audit, we considered the Organization's internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A -133. Our consideration of the internal control over compliance would not necessarily disclose all matters in the internal control that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that non- compliance with the applicable requirements of laws, regulations, contracts and grants that would be material: in relation to a major federal program being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control over compliance and its operations that we consider to be material weaknesses. This report is intended for the information of the Divisional Headquarters, management, and U.S. Department of and Human Services. However, this report is a matter of public record and its distribution is not limited. G cP November 20, 1997 • -17- o • • THE SALVATION ARMY HILO INTERIM HOME SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended September 30, 1997 Section I - Summary Of Auditors' Results Financial Statements 1. Type of auditors' report issued: Unqualified 2. Internal control over financial reporting: a. Material weaknesses identified? No b. Reportable conditions identified not considered to be material weaknesses? No c. Noncompliance material to the financial statements noted? No Federal Awards 1. Internal control over major program: a. Material weaknesses identified? No b. Reportable conditions identified not considered to be material weaknesses? No 2. Type of auditors' report issued on compliance for major program: Unqualified 3. Any audit findings disclosed that are required to be reported in accordance with Circular OMB A -133, Section 510(a)? No 4. Identification of major program: CFDA Number Name Of Federal Program 93.667 Block Grants to States for Social Services 5. Dollar threshold used to distinguish between Type A and Type B programs: $300,000 6. Auditee qualified as a low -risk auditee under OMB Circular A -133, Section 530? Yes Section II - Financial Statement Findings None Section III - Federal Award Findings And Questioned Costs None - -- -18- • • • THE SALVATION ARMY HILO INTERIM HOME FINANCIAL STATEMENTS Fifteen Months Ended September 30, 1996 • OChinaka,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 - 23 • • _ 3465 Waialae Avenue, Suite 250 • Chinaka,Siu &Co. CPAs Honolulu, Hawaii 96816 ` J , (808) 737-1040 • FAX (808) 739 -0500 An Accountancy Corporation INDEPENDENT AUDITORS' REPORT Lt. Colonel Chris Buchanan 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 Hilo 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, and the provisions of 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. 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 Hilo Interim Home as of September 30, 1996, and the changes 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 December 12, 1996 on our consideration of The Salvation Army Hilo Interim Home's internal control structure and a report dated December 12, 1996 on its compliance with laws and regulations. Sw C. c ?at December 12, 1996 THE SALVATION ARMY HILO.INTERIM HOME STATEMENT OF FINANCIAL POSITION September 30, 1996 UNRESTRICTED GENERAL TEMPORARILY PERMANENTLY TOTAL ASSETS OPERATING RESTRICTED RESTRICTED NET ASSETS Cash $ 13,843 S - S - $ 13,843 Accounts receivable, no allowance for doubtful accounts is considered necessary 87.269 - - 87,269 Total Assets S 101,112 S - S - $ 101,112 LIABILITIES AND NET ASSETS Accounts payable and accrued expenses $ 44,169 S - S - $ 44,169 Due to Divisional Headquarters 49,040 - - 49.040 Total Liabilities 93.209 - - 93,209 Net Assets 7,903 - - 7.903 Total Liabilities And Net Assets S 101,112 S - S - 5 101,112 • The accompanying notes are an integral part of the financial statements. -2- • • THE SALVATION ARMY HILO 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: Aloha United Way $ 13,140 $ - $ - $ 13,140 Contributions 6,638 - - 6,638 Total Support 19,778 - - 19,778 • Fees And Grants From Government Agencies 1,180.825 - 1,180.825 r . Revenue: Other 39,144 - 39,144 Total Revenue 39.144 - - 39,144 Total Support And Revenue 1,239,747 - - 1,239,747 — Expenses: Administration (management) 305,082 - - 305,082 Program: Residential and institutional services 941,368 - - 941,368 Total Expenses 1,246,450 - - 1,246,450 Decrease In Net Assets (6,703) - - (6,703) Net Assets. July 1, 1995 14,606 - - 14.606 . Net Assets, September 30, 1996 $ 7,903 $ - 5 - $ 7,903 The accompanying notes are an integral part of the financial statements. -3- • . THE SALVATION ARMY HILO INTERIM HOME STATEMENT OF FUNCTIONAL EXPENSES Fifteen Months Ended September 30, 1996 PROGRAM RESIDENTIAL AND INSTITUTIONAL ADMINISTRATION SERVICES AND MANAGEMENT TOTAL Salaries $ 563,822 $ 102,855 $ 666,677 Payroll taxes and related expenses 105,218 19,496 124,714 Health and retirement benefits 55,564 8,325 63.889 Total Salaries And Related Expenses 724,604 130,676 855,280 Support service 497 119,328 119,825 Occupancy 66,823 17,983 84,806 Supplies 52,463 3,099 55,562 Professional and contractual services 32,437 8,709 41,146 Local transportation 34,463 3,917 38,380 Activities 12,972 6,557 19,529 Equipment upkeep and replacement 10,126 6,274 16,400 Telephone 6,113 5,637 11,750 Office 870 2,902 3,772 • Total Expenses $ 941,368 $ 305.082 $ 1,246,450 • The accompanying notes are an integral part of the financial statements. -4- THE SALVATION ARMY HILO INTERIM HOME STATEMENT OF CASH FLOWS Fifteen Months Ended September 30, 1996 Cash Flows From Operating Activities: Decrease In Net Assets $ (6,703) Adjustments To Reconcile Decrease In Net Assets To Net Cash Used By Operating Activities: (Increase) Decrease In Accounts receivable 39,615 Due from Divisional Headquarters 21,302 Increase (Decrease) In Accounts payable and accrued expenses 36,954 Due to Divisional Headquarters (78,409) ( Net Cash Used By Operating Activities 19,462 Net Increase In Cash 12,759 Cash, July 1, 1995 1,084 Cash, September 30, 1996 $ 13,843 The accompanying notes are an integral part of the financial statements. -5- t i • • • THE SALVATION ARMY HILO 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 Salvation Army is duly qualified and recognized for the tax exemptions provided by Section 501(c)(3) of the United States Internal Revenue Code. • a. 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. b. 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. c. The accompanying financial statements are summaries of the financial position, results of operations, net assets classifications and cash flows of The Salvation Army Hilo Interim Home (SAHIH), an operational unit of The Western 'Territory of The Salvation Army. The primary purpose of SAHIH is to provide an intermediate and-- long -term shelter -care facility for troubled and delinquent youths. 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- ak • THE SALVATION ARMY HILO INTERIM HOME NOTES TO FINANCIAL STATEMENTS Fifteen Months Ended September 30, 1996 2. Significant Accounting Polices (Continued) b. General In fiscal year 1996, The Salvation Army Hilo Interim Home adopted the provisions of Statement of Financial Accounting Standards (SFAS) No. 116, Accounting for Contributions Received and Contributions Made and SFAS No. 117, Financial Statements of Not - for - Profit Organizations. SFAS No. 116 generally requires that contributions received, including unconditional promises to give, be recognized as increase 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- F 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. In order to observe restrictions which donors place on grants and other gifts, as well • as designations made by its governing board, 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 by action of the Board of Trustees /Directors or may otherwise be limited by contractual agreements with outside parties. 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 HILO INTERIM HOME NOTES TO FINANCIAL STATEMENTS Fifteen Months Ended September 30, 1996 2. Significant Accounting Polices (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 Classicatinns June 30, 1995 Temporarily Permanently As Previously Reported Unrestricted Restricted Restricted Fund Balances $ 14,606 - . Reclass to net assets (14,606) 14.606 - - Net assets as of June 30, 1995 as restated S - S 14,606 S c. Property Title to the land and buildings used by SAHIH 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 HILO INTERIM HOME NOTES TO FINANCIAL STATEMENTS Fifteen Months Ended September 30, 1996 2. Significant Accounting Polices (Continued) c. Property (Continued) Depreciation is provided on equipment costing $10,000 or more, vehicles and buildings at rates based on estimated services lives. Provision for the cost of replacing major existing furniture, fixtures 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 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 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. Contributed Goods And 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. Material gifts -in -kind items used by the Organization (e.g., vehicle, free rent, .__.equipment, etc.) and donated goods distributed to clients (clothing, furniture, foodstuffs, etc.) are recorded as income and expense at the time the items are placed into service or distributed. • -9- • • • THE SALVATION ARMY HILO INTERIM HOME NOTES TO FINANCIAL STATEMENTS Fifteen Months Ended September 30, 1996 2. Significant Accounting Polices (Continued) 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 SAHIH from state governmental agencies. A reduction in the level of support may affect the programs and operations of the Organization. 5. Retirement Plan SAHIH 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 SAHIH during the year are required to be paid to Divisional Headquarters. Total contributions by SAHIH was $19,694 for the fifteen months ended September 30, 1996 and is reflected as an expense in the accompanying financial statements. 6. Support Service The Salvation Army, Hawaiian and Pacific Islands Divisional Headquarters provides financial, administrative and other similar services for the SAHIH and charges a support service fee based on a percentage of reported public support and revenues, as defined. The support service charge was $119,825 for the fifteen months ended September 30, 1996 and is reflected as an expense in the accompanying financial statements. -10- THE SALVATION ARMY HILO INTERIM HOME NOTES TO FINANCIAL STATEMENTS Fifteen Months Ended September 30, 1996 7. Fair Values Of Financial Instruments SAHIH's financial instruments, none of which are held for trading purposes, include cash, accounts receivable, accounts payable and due from, due to Divisional Headquarters. SAHIH estimates that the fair value of all financial instruments at September 30, 1996, does not differ materially from the aggregate carrying values of its financial instruments recorded in the accompanying statement of financial position. The estimated fair value amounts have been determined using available market information. -11- • • 3465 Waialae Avenue, Suite 250 � h r�,/ C Q� P Honolulu, Hawaii 96816 1 I��UI��, iu l.X �0.��1 �S (808) 737 -1040 • FAX (808) 739 -0500 An Accountancy Corporation INDEPENDENT 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 Hilo Interim Home (Organiza- tion) for the fifteen months ended September 30, 1996, and have issued our report thereon dated December 12, 1996. These financial statements are the responsibility of the Organize- r tion's management. Our responsibility is to express an opinion on these basic financial statements on our audit. We conducted our audit in accordance with generally accepted auditing standards; Government Auditing Standards, issued by the Comptroller General of the United States; and the provisions of 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. 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 Hilo 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. S, L. C PAs December 12, 1996 -12- THE SALVATION ARMY HILO 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 PROGRAMS Pass - through State Department of Human Services Office of Youth 07/01/95- • Services 93.667 - 06/30/97 $ 199,373 $ 119,726 OTHER FEDERAL AWARDS _ Pass - throuoh State Department of Human Services Ho'okala (Jail and 01/01/95 - (Lockup Removal) 16.540 - 12/31/95 47,709 33,622 Volcano Community 01/0195 - i. Planning Project Services 93..660 - 12/31/95 52.754 35.850 Total Other Federal Awards 100,463 69.472 Total $ 299,836 $ 189.198 • -13- r�I/ C1 Q� D/� 3465 Waialae Avenue, Suite 230 {^� Y 6 U11a J1u lX rl5 Honolulu, Hawaii 96816 (808) 71u Haw • 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 Hilo Interim Home (Organization) as of and for the fifteen months ended September 30, 1996, and have issued our report thereon dated December 12, 1996. • 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 Hilo 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, and 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. 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 Hilo 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 whether 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 might 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. Ci S f LTA • December 12, 1996 -15- • r • • 3465 Waialae Avenue, Suite 250 6%1 Chinaka Si I Q_ C0• C Honolulu, Hawaii 96816 1 �J l,l a r (808) 737 -1040 • FAX (8081 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 Hilo Interim Home (Organization) as of and for the fifteen months ended September 30, 1996, and have issued our report thereon dated December 12, 1996. We have also audited the Organization's compliance with requirements applicable to major federal award programs, and have issued our report thereon dated December 12, 1996. 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 and about whether the Organization complied with laws and regulations, noncompliance with which would be material to a major federal award program. In planning and performing our audits for the fifteen months ended September 30, 1996, we, considered - The Salvation Army Hilo Interim Home's internal control structure in order to determine our auditing procedures for the purpose of expressing our opinions on The Salvation Army Hilo Interim Home's financial statements and on its compliance with requirements applicable to major programs 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 award programs. We have addressed policies and procedures relevant to our audit of the financial statements in a separate report dated December 12, 1996. -16- • Lt. Colonel Chris Buchanan Page 2 The management of The Salvation Army Hilo 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, 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. 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 internal 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. -17- w • • Lt. Colonel Chris Buchanan Page 3 During the fifteen months ended September 30, 1996, The Salvation Army Hilo Interim Home expended 62 percent of its total federal awards under major federal award programs. 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 governing claims for advances and reimbursements and amounts claimed or used for matching that are applicable to each of the Organization's major federal award programs, which are identified in the accompanying Schedule of Federal Awards. Our procedures were less in scope than would be necessary to render an opinion on these internal control structure policies and procedures. Accordingly, we do not express such an opinion. 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. December 12, 1996 • -18- • 3465 Waialae Avenue, Suite 250 Chinak8 Siu Q, (� CO• � CP s 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 Hilo Interim Home (Organization) as of and for the fifteen months ended September 30, 1996, and have issued our report thereon dated December 12, 1996. 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 Hilo 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, I we performed tests of The Salvation Army Hilo 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. • r This report is intended for the information of the Divisional Headquarters, management, and U.S. i Department of Health and Human Services. However, this report is a matter of public record, and its distribution is not limited. CLL.— • December 12, 1996 -19- • • • Lt. Colonel Chris Buchanan Page 2 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. December 12. 1996 • • -21- C 1 1 3465 Waialae Avenue, Suite 250 [ Chinaka.Siu & Co• 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 AWARD PROGRAMS 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 Hilo Interim Home (Organization) as of and for the fifteen months ended September 30, 1996 and have issued our report thereon dated December 12, 1996. We have applied procedures to test The Salvation Army Hilo Interim Home's compliance with the following requirements applicable to its federal award 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 Hilo 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 Hilo 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. 0S December 12, 1996 -22- • • Chinaka,S C 1 1 tx�� P/� 3465 Waialae Avenue, Suite 250 �u IXC0..C1 / �S Honolulu, Hawaii 96816 (808) ) 73 737 -1040 • FAX (808) 739 -0500 An Accountancy Corporation INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO NONMAJOR PROGRAM TRANSACTIONS Lt. Colonel Chris Buchanan Division Commander The Salvation Army Hawaiian and Pacific Islands Division Honolulu, Hawaii We have audited the financial statements of The Salvation Army Hilo Interim Home as of and for the fifteen months ended September 30, 1996, and have issued our report thereon dated December 12, 1996. In connection with our audit of the financial statements of The Salvation Army Hilo 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 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 governing 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 scope than an audit, the objective of which is the expression of an opinion on The Salvation Army Hilo 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. C -- SL f C,, C. 1"4 December 12, 1996 • -23- 6 I�. The 5'aleon Army • Hawaiian & Pa c Islands Division Y ,a January 16, 1998 Founded in 1365 William Booth Founder Paul A. Rader Mrs. Pauline Pavao General The Salvation Army David Edwards Hilo Interim Home remtorml Commander P.O. Box 5085 Don R. Mowery Hilo, Hawaii 996720 Oivisional Commander Re: Form 990 Dear Mrs. Pavao, Enclosed are copies of the 1996 IRS Instructions for Form 990 and Internal Revenue Coda: 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, 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 JAN 16 '98 99:55 CHINAKA SIU a CO P.2 /3 • • { 1996 i!'J" Department of the Treasury L Aviv Intemal Revenue Service Instructions for Form 990 and Form 990 -EZ - Return of Organization Exempt From Income Tax and Short Form Return of Organization Exempt from Income Tax Under Section 501(c) of the Internal Revenue Code (except black lung benefit • trust orprlvata Toundatlon) or section 4847(a)(1) nonexempt charitable trust Note worm 990 -EZ is for use by organizations with gross receipts of lass than 5100.000 and total assets of less than 5250,000 at the end of the year. Section references are to the Intemal Revenue Code unless otherwise noted. Paperwork Reduction Act Notice 4812 (dlsquallfying lobbying expenditures), or 4955 (political expenditures). We ask tot the InfOmtation an this form to carry out the Intemal Revenue laws al the United States. • Beth sacdon 501(c)(3) and section 501(0(4) You are required to give us the Information. We need it to ensure that you are complying with a must report their returns the these lava, ammoouunt nt a of excse taxes paid d during tile year by The organization a not required to provide the information requested on a form that is subject the orn u nd e r s 46 managers o( xcess benefit to the Paperwork Reduction Aa unless me form displays a valid OMB control number. Books or tra noN under section z any (others records relad to a loan or its instructions must be retained as long as their contents may the Secretary as well as any nther information tho 1, the Se . may ra • mn w a r Nose bacon* n6d. material In the m 99 administration . P or any Intemal Revenue law. The rules governing the tra the dons Thane amendments 2 ware added confidentiality of the Form 990, and Form 990•EZ, are covered in Code section 6104. by the Taxpayer Bra al Rights 2 (TECR2), The t needed to complete and fib this form and related acnedules will vary depending on affective far taaade years beginning alter July .. individual circumstances. The estimated avenge time: are: 30, 1996. See General Instruction P and the Costing, instruawns for lira 69 of Form 990 and line 40 Pnparing assembling. and of Form 990 -9Z. Learning about me tie sending w tone • The Small Business Job Protection Aa or Fenn Recordlwping law or me form term td the IRS 1996 added charitable risk pools (sexton 990 94 tr., 23 n. 19 hr., 52 ma n.., 5 min. 48 min. 501(n)) to the at of exempt organizations. co These organizations must also file a Scnoaule 590-EZ 29 nt, 28 min 9 hr.. 12 met 11 N.. 1 min. 16 min. A (Form 990). Scnedub A (Form 890) 49 N.. 59 mn. 9 hr., 14 min 10 hr., 28 min. -0- • Church- affiliated organi&abonS that ate If You heve comenti on/Warning the accuracy of these time estimates or suggestions for mains i nin engaged in managing Nods or rn melting these forms simplet, we would be happy to heat from you. You can vents 9 9 0 For m ( Re Pro nte to the Tax Forrtts o r 9m pro v. c hat as, Comm Wostem•Area Distribution Center: Rancho Cordova. CA 95743-0001. 00 NOT send Form 990 or Form 990•EZ (Rev. ra<. 9640, 19 I.A.B. 17): the form to this address. Instead. sw. When and 780 Where to File. • TBOR2 inaeaaed the citrate's against the organization far failure to file complete and Page K. annual returns. See General Instruction Centents K. • CtanOes To Nob..__.__.__— __.__.._ t •. The Small BusinessJeb Protection Act of • General mattucdans _.... 2 N Oisdaeuea Regarding Certain INgmalan 1996 modified the penalties for not complying. A Who Wet FAe....__._...__._.__._._ ___. 2 and 9atdma Fvmgnee ..,...... . . . . ._ . . . ......... 7 wilt ine public inspection requirements for 3 Organizations Not Required To PAe ..... .. 2 0 Osaasums Regarding General ranl q Caitlin annual re an u e applications. s. atmpt Organization Reference CJwt__.. 3 Transacaoa era RegeonSNOS.._....._ 7 I rifled la n M M. • n TBOR2 modified prosoecdvety the sedan rms 13 Fa are Pudecetidns To File or Use...... 3 P E:c sa tele* Tranaadionn__....._.. .... — 7 68&5 penalty and the. rules for the public E Vac d Form 990. or Fern 990C To 0 Erroneous Sacco Wdnnddng _ 8 inspection o1 returns and exemption - Semity Sate Romano Regeremc41._.... • R 01010 Realm.........._..._._._. ... _ appliweona. These new public inspection F Otter Fonts as Pastel Subeitufas for S Organizations i Foreign Cosiness and provisions han 60 espy to the date made S 9 no denial man 6Q zvne one/ the date a which 960 a Germ as0 cZ._..._ .............._.. a u. Possessions a the Treasury Department publishes the or AeWYnwng Pomade and Media= 5 T Public Irddeat Law Finns • regulations required under the provisions of the 14 `When and Where To Ffle_......_...._..._ 5 U Requ4vmnte fa • Property Complete, Act See General Instruction M. le Eaarleice a/ Time re File 5 Fenn 990 or Form 990E2 a • Pole/cal expenditures for which the section Pgdia Impecton 527 lox has been paid (an Form 1120 -POL, J Amended Ret nVFlnal Rehm 5 Signature • Recoroxeeong U.S. Income Tax Return far Crain Political K Paramac_._..._.__._._._ Rmnding VIM Whole Oyran Organizations) are disregarded for the L Conmbu8erhs••iotixaaons a Comtxeang all Lines purposes of the section 6033(e) proxy tea Say Nondeductible Contnbuuona. Keeping Assembling Form 990 at Form 990•EZ the instructions for Lino 85d— Lobbying ono Fundraising Records Noncasn soewd Irrht6ldrn IC( Form 990 9 political excendkurea. (Small Business Jet • 0 oa r eguiremern and 6 lnauucrona for Form SSO-EZ Mj • Protection Aa of 19961. SO ectK Annual duct not exeeaaing 5700. (suopct M Pubru Irnpecvon of Compwied &erns to inflation) paid to a.secuon 501(c)(5) Organcatad Returns and Approved agricultural or )horticultural organization am not Bremerton Appicatons 6 Changes To Note treated as unrelated business taxable income. • Seaton 501(c)(3) organizations must Exclusion Code 40 is amended. (Section disclose on their Form 990. or Form 980 - EZ. 512(4), Snail Business Job Protection Aa if any excise tax paid during the year under 1996). sections 4911 (escrows lobbying ascend/hues), Car. No. 22386X JAN 16 'S8 69:56 CHINAKA Siu _3,: -CO P. 3/3 • • Form 1041. U.S. Income Tax Return for maintaining retirement programs and ere Saralee and Treats. described In Rev. Proc. 96-10. 1996 -2 I.R.B. General Instructions 17. If an organIzation's exemption a. A school below college least atfintad with Note: The General lnaLUCifons apply to application is pending a church or operated by a religious order. both Form 990 and Forth 990-a See also If the organization's application for *some do 4. A mission society sponsored by. per me SpecfNc = == = =a for loch of NesO s pending, check the'Appltcation pending - hex ;enhance with, one or more churches or church forms. in the heading of the return and complete the derary nations, Y more than half of the An ergenhadon's co/n atad Petri 990, u rewire. society's adivides are conducted In, or d ir e cted Form 990-EL (except Mr the sotedure of at persons in, foreign munUios. cdno(bmtal Is . a oa 6 l tar P"Mra P°ctran 11 the organization received a Forth 990 5. An exclusively religious activity of any as required b y rcacn 6704 Package - • religious order. Soma tion 9 9 rs of the public rely on Form H the or 6. A state Institution whose income s 990, or Form 99047, as the primary or sole ganization received a Farm 890 ex 7. from gross income under aacdon 115. source of information about a panlauMr Cage with a preeddrasssd label. we ask 7 de or an¢atian dasalb in see to organaatbn. How the public petcalvaa en tint uut the organization fee a return even if its g organization in such caws may be determined not required to do so. Altadt the label to the 501(0)(1). Section 501(0)(1) organizations are by the information presented on its return. name and address space on the ratum (sus corporations organized under an Act al Therefore, please make aunt the return is Specific Instructions- Item Cl. Check the box i n Congress that are: completa and accurate and fully describes the the heading of the Form 990. er Form 980 -EZ, • Instrumentalities of the United States, and organization's programs and accompli linwfld. to indicate that the organization's grass • Exempt from Federal incrna taxes. receipts are normalcy not more than 525,000; 8. A private foundation exempt under section Pur of Form sign the return: and sand it to the Ogden 501(0)(3) and described in section 509(a). Fonn and Form 990-EZ are used by Service Canter. (See General Instruction H.) (Required to 990-AF, Form 990F, Return of Mxexampt organizations and nonexempt The organization does not have to compbu Private Foundadon.) Parts I through IX of the Form 590, or Parts 1 9. A black lung benefit trust described in charitable puss to provide the IRS with Inc through ti of the Form 990-EZ. Fallowing Nis section 501(c)(21). (Required to fie Farm Informaton required by section 6033• instruction will hale us to update our records. 900 -81, Information and Initial Excise Tax The Form 990. or Form 980 -EZ. may also and wit will not have to conod the organization Return for Black Lung Benefit Trusts and be teed to transmf °Motions that are ( flee ted later to ask why no 150011 was filed. If the Canaan Reiatea Persons.) to be submitted to the IRS, such as the faction organization files a return this way, it will not 70. A stock bonus, pension, per profit-sharing capitalize costs under section 266. be mead a F orm 99 0 Padage in Mtar ream trust mat quaiWes under sacnon 401. (Sae and does not have to file Form 990, or Form Form 5600, Annual ReturniReport of A. Who Must File 99042. again until its gross receipts are Employee Benefit Plan.) • northing more than 325,000, or H terminates 11. A religious or apostolic organization Filing tests • or undergoes a suostantal cantna on as described in sacbon 501(dt. (Requited Idfile If the organ ®titxt does not meet any of the described in the instructions for lino 79 of Form Farm 1066, U.S. Partnership Return of • exceptions fisted in General Insinxtion B and 990. or lira 36 of Form 99042.' Income,) its annual grass receipts are normally mere Exempt organizations that hied. Perm 990. 12. A foreign organization whose annual than 325,000 (sea Ms gross receipts or Form 990-62, but are no longer required to gross receipts from sources within tree U.S. are discussion in General Instruction 8). it must file file humus° they meet a specific exemption tomaky 325.000 or leas (Rev. Pros 94-17, Farm 990 or Form 990- . If the organization's (other than exemption 14 in General Insvudian 199 O.B. nc S5e the 52,.000 gross gross receipts during the year are less than B) should advise their key District office so then 199 Cast In 1605 Sae also G 000 9( 5100,000 and its total assets at the end of the filing srattl9 an be updated. Exempt. Instruction A i the organization received a year are less than 5250.000, a may file Farm organizations that are not sure of their key Form 990 Padage. • 19042, Short Farm Return of Organization District office may all the IRS at 13. A governmental and or affiliate of a Exempt From Income Tax - instead of Form 1- 506829 -1040. Exempt organizations that governmental unit described in Rev. Prac 8911 Evan f the organization meets this test, k stop aling Form 990. or Form 9e6EZ. without q8 48. .8. 1995- 2.C.B. 418. an still rile form ga nizsi084 ns notifying . their kay District office may receive 1d. M'ar -2 on whose annu5l gross Combined Fenn/ _ service canter c.rrespondena inquii ,g about s °ro a ppl y to pa:copal. in their returns. These organizations should refer teea'pts are nontraly 535,000 or ass (but sea to Me specify reason for having stopped fifitg General Ir amaen A it the organdadon a Combined completed m $9 a (inst n mote submit when responding te arose i,1 ,i... received a Form 990 Package). 99 0) to the Chloe 1 P51 ( 11 Ma of Farm a. Calculating gross receipts. - ad tn to the lloe d Personnel Management Failure to trio and Its effect on 1) Form 990. -Gress receipts ate are the su ( cantlibudors of lines ld..2:.3. 4. 5. 6a, 7, 8a (both columns). However, otgsnQ.aDOns must also 9a, 100.. and 11 of Part 1. The organization's submit to OPM. attached to the Form 99662, Organisations that are eligible to receive tax grass receipts are the total amount it received pages 1 and 2 of Form 980 with the ig deductible contributions are Dated in from all sources during 4s annual aaoundng 1 eted: Part 1. s to -id and 17-15: .15: P Part Publication 78, Cumulative List of period. without subtracting any costs or 11, all I Eno , all lines. Theta organizations should not Organizations described in section 170(0) of expenses. sand this Form 990 attachment to Na IRS. the Internal Revenue Cods of 1966. M 2) Form 9110-Gross receive aro the is listing organization may be removed from this total artnount received from a0 sources during Section 501(a), (e), (f), (It), and (n) if our records show that It is required M fife an annual n received period. all organlzauorta Fans 990. or Form 996(2. Dirt a does not the odoaacting any costs or expenses. Gross • a rearm or advise ue mat it is no longer Except tar those types of erganvadars lazed ributlon to su a,� on B co receipts are the sum of lines 1. 2. 3. 4. 5a. 6a. in General b struct 8, an annual return on required uired t te file. However. contributions any continue to m ns to stile 7e of ro Part I..Gas receipts cm ago be 9 Form 990. or form 88662. is required from by Inc general public until the IRS publishes a calculated by adding back the amounts on lines sway otganizatian exempt from tax under notice to the contrary [M Internal Revenue 5b. 6b. anti m 7h the total revenue reported on section 501(0). ttd ;upkg foreign algan¢stbns Bulletin. line 9. and cooperative lama organizations On Tine 9 of ICS Form 990 -EZ for deecribed in a4<dans 501(0) and (I), child aro 8 . Or anizations Not Required To In described lemon S (k) and 1898. Organization M reported 550.000 as roar F ile g revenue. M added bank ins aerate 5110 charitable risk pools described'.) section File it had deducted on lions 5b(32,000); 501(n)• Section 501(c)(3). 501(e), (0• (k). and Note: Organizations not required so file ins 5b (51,5001: and la (3500) to les beat revenue (n) otgan(mtions rase also attain 5 completed form with the IRS may Wien re use it M satisfy of 550.000 and determined that its gross Schedule A (Form 990), Organization Exempt srete reporting requiementa. For doraiie, s ee re ceipts for the tax year were 354,000. Under Seaian 501(0)(3), to their Form 990 or Gettarai lnmucrion E b. Gross receipts when acting as agent- Foam 990 -EZ. The falow(ng Wes of organizations mama Ha bat chapter of a sacuon 8 ) 501114 fraternal • Section 4947(a)(1) nonexempt from tax under section 501(a) do not have to organization enacts in541r11n01 premiums for file Form 990, or Form 89042 with the IRS: is parent lodge and merely sends those charitable tru5i5 1. A church. an intachureh organiza8aa of - pfemtumi to 121• parent without asserting any Any nopecempt chartable rust (described in loal units of a church. a convention or right to use the funds or otherwise deming any action 4947(a)(1)) not treated as a private assacia0pn df churches. an integrated auxiliary 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 women's should not include the pramurns ill is gross Fenn 990 -EZ. along with a completed organlaaden, religious adlodl. mission society, receipt. The patent lodge should report Mem • Schedule A (Form 990) Se the discussion in or youth group). instead. The same treatment applies in other General barn :don 0 toe exceptions to filing 2. Church-alMieted arganmtions.hat are situations in Mach one organWllon collects exclusively engaged in managing funds or funds mealy as an agent tor another. Page 2 General Instructions far Form 990 and Form 990-EZ JAN 15 '98 139:58 CHINA SW CO • F.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 S5,000, 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 filing 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)(li); (iii) a charitable organization, or an organization for the prevention of cruelty to children or animale, 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 descr 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)(1), 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, Raxarch Institute of America Inc 1115/98 Page 1 JAN 15 '98 09:59 CHINAKA SIU & CO P.3'3 • • S -2815 Church. The Code does not define the term church with respect to its use in 11 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, CC 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 Iastdtute of Auterlea Inc. 1/15198 Page 1 ' Internal Revenue vice Departmliof the Treasury RECEIV District 10 MetroTech Center Director 625 Fulton St Brooklyn, NY 11201 JUL 13' Date: DEPA 1 2 8 1995 LEG Savvation 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, kera 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. _ __ �_ II i i . . . z z ._ O O ._ ., ,_ �- a • a o O a a ce z O O u V Z a Ls Q ce O O in in su W u. W J a W �" • p- a Q a a s 1 .s C in L L `).6 .. L L v �s` o o - o H a� a. = = g u 'n E °° v „ "� wOw c o O n o C 0 w J 16 c c A o o c . ° E ° W V ° n Z - G' .°_ v o� 0 v o a° ° 6 .. .7 F 0 ,:. o c_ od ^0 =. . r ` w t= o` v o Z o < .. c w C O v u — -F o, r ° , o o u.... O <0O k. c C< r% n W u r.V V u ` ° V . � — .v, u0 `> '. a Q < < °- c W o w r.... _ Z O[= z o _ 4 + ai =7, `o >. O v u v n G- O 5 < " r V a s� v O a v” C rt w a.0 . C W O a . c 4„1 . ... 4.. U T r r . 0.'d o -. e, m '- o .'^. Z F O < < w ••-1 °: •E o. • i O _Z 0 " = ti]�v i. u'°� FO V u ° Ov F . _ m 0„ co y v C 7 r --- ' .°. ° C r- o. o W Z Z 'O "' u : v ° o at ; . a. .. F . O^ @ v yw ,9 La u a " Q - n 'u A u F ' . � r -o � . Z � C `• V V i-. • u Z ° i c n ' m n.=' c �. v V ". a_ „_ p .. O E F L E C s. U ° . u o. O iC 0 ° O O v) W W ✓ p Ou r. N 9 P; o ° u :° °: j w J < J 6° in ” c ° ° o O N a F - E R o v 2 O O N O • 0 o e ., • • -V.. - .°. -O .` ..' 4, n i, a •O 2 N p C C n 1.. 0 [ ° ° . p ai n -o . V - 7 c.- u.vs E c - v, o.n. °_ _ n. ta a. s v o n. u w E tz 0 via C O .� L..S Li O' C_a o., x n v V o O u '_ ` .n W v o w O v n C Z V v O C O v "9 i 'C v „ C; -. V ._ y t n >, v y0 .. -0 v ,0 V C n. is C a o .. u Z '^ V a n '^ _, ` '" - u .� n V• u v C O~ n m u = v N O i o L) o Z S h .q u , n v, S - oo vo � E `. , v .v � — i .c o v _ • c v .y ... C D n.': O.� -C . N v v N o o L N O .E U n o u°° := 'X m = v 0 0 0 �' °° I-, ° v D. E o w n C V o, v . o r -5 o m '� C n' •• n �, - y v C n" p o m v o C ai C °�' y r C V C u 0 o y ti DO n d C OC. v . O n 0 0 n C .O '7 C ?. t° >. n V � u h 7 0� --' .� O- v. u a. n _ C 7< ` o E V 3 a Y- m o J- v^ n v u .:, " :9 E .. v n o o .a p d o ''. v O° C •� ° S o •° ° ° n. u o ,0 C V h a V « n i �. :u 7 a. n c.E E mu n m -.a „ a.>, u ro N n �. 0 y v v o A' °' �° -5 0, o `o n :, V . c o ,°� v s y � u o in E atr E u o- o a. v E .° ." n' ° o. • ,-. v v .° p- - - A u o f o. 8 .; u U . C -� o "O i p v 0 v o' 3 a. v. V y n C= --. o — y Q ° n. o° a._^ o.o.,a. E E a v y r o 00 0 ... 0 0 = - o�.v..'o .A s g` o .L- a,W.O �� 2:9_c o.a -o 'TI C CV O n. [ n %. a, u ` — '9 m O = ^-U v c "' ^ n u u :+ ?•D V 3.N c o E.i' 2 0 F :a � v r v V v C7 >3 . °-r u° `c° » 0 o m - 4, A° Q. ° o Q o.E " c F u , a a o c E 0E°._ 1 9." o n cc 0 „...>. s T T -.. C• v °ca °w` w _.c 2 00— u _X ° u 2 uu . c n a m E E„ S' n a c E'. c b:.. o w n_° a FC7� w rn • - N 7 G 0 7 0 0 U v u u 0 vim... ' ° n n n -, u n L4. 2 •2 .a O_a C •-• R. n O 4n > a h S J n V C V p LL.. ° . T .' o.. C .a " a C E p . ° v" ° 't, ° O.. H j 2. 0 O C O.,°-. L - O.. '9 G p O ° 06 C°o O V O7 C.0 o u 0"C V -- . Y N° O-0 o C O CT.' 1 v O y n - v 5 O�V n O.� n 7 v� 6. h n� u N p n u . 74 a u - - n '... P V C - v - C n" O -�C v , o y .0 y n °;:o `o= c n. E'E n � o v. �_ E-o o c cs =.2 o .0 O w @ L _ E • < • o 0 V E v` � Y <2 O C O O-2 v o V 2 o O; W :. - - m0 D v 0 ..- ... _ v (-r < C n 3 .O v C. R G 7> 7 c x a. ` .. .- O — v ^. � � 9 °°• 0 - - 0 0 -- t ^o z - c < o ' z o - o w" E.v > 4a+ E a. $ - > , ° u 0 ` E rt E - .. " vn, v O. 7 n 4) '^ n C . U 4+ y ,: .' o V ` _ o v n n.:O o.S : F o� n. - c.= v-On .o .. E u .°:a .a ol r u.° ° ° u•°25 E u v c: -a` ❑',o,< , m E 'y - �o.�+ > u v �`onA�:.'�n`hc°n -o .o'E `o v5c Eo c° o. N ,v c � 3 v a�.z. ° E° u o E v 3• e - — o° c �a ° 7 Y 2--, 0 4 Z .. O 0 v 7 C O 7_� T 4 ^ O OH. ° u C-0 O ' es .>.` O'� V c .. R v o. ° _ .� �O s o v oZ ° _ E uY o E =y r. " - c a �" `• E v - -� E o.t:: o T. m _41 z v'Ev° u G '. 3a.= a .-0 c 5_a .;, ,00p. -cv -- _ = 3r n II. '. n u W ' v —. -. v n u O O ,G U. n- C- Eti u i< o v -7 . C v o V v S o o ,._t Z m. v n j o v -...a .- u 4-, V c— ' n.- c c -c 7 - n C ., a .. < Z , ' -� a � o � E ° -° u 4; � � c.0 - c u d"' n _ n.n - 9 vri"' O v ro o c V v 4' o` n _° >' o 6..° > o� e, .o - '� a x w w E o .0 � o 0 -� y vi � h S o_ � � X 0 3= _ --. u c c c ✓ o. v o C f-0 Z W L��. v) .° H C `0 a n= u .--. a 'n J r = >. U v 7- — ty p y --. .-.VV nE.E < . oV H�wr"Z�l'CO E- V w.^. u'm�� an n u �E r 0 0 • Z vi L°v�e.Evo -a .. �- cno —o vv, • •c • , V� N < R C o = t U` 0 ca L a v n V A . v,-I E `,ov o— T L .� a �= v E n 0 0 E o 0 ° u o ` b o Ln-0 -d-. U. ° '° E o C .L T u C7 Yi G 0 .,, . :O R . 1• 1 '9 p, p O C W v u u G _ 0 . . ° „ Q 0 u O V -0 v rt — J J- oa 0 = R J C p V C G C E E c R TL V � ett 0 G u RN `� O ° R C•0 ,^ p_ Al 0 ; .q .0 n� N m R L O • O 0 '9 .R. • N n O b0 Y1 c „' . v O L o v R U c .4 O O O v, O, c, V 0 R 3 L ._ 0 L p v 0' 1 •- L .e Y, o m y .= 0 0 p L ° E y V ° .•-■ DOH 0.6 R O •••-• R . W d < -0 Y • - �. V o .`.. �. c ___,. .-a , c • 9 0 oa, < v • 4 c p e`„ C • v� no - E G 6. -o � = N -� ▪ N .„ t v .) o v - .a o R E ^v. wo a o _ ' - . • o . -a R u ° m,. X V' N 'y o • ... 1 764 H = m= R C u • m j- .N t E. .E . H v . . V'_o .�.Z in H O 0 e, - ^ 0 L - er1 .V. V . '. ' p„ - 7 4. a vnU � W, _ ; m�_-5 c E m.E z o>� o „< a`, E 0 ° • • . v ❑ ^ V b C O U O N S fi r. 4 O co R u ° .. o . V °C o C C 0 00 0 0 _. _... .. d. - o Y, ,_, n0 .G u c n o ` `+ E r m V 0 , 4r. O R 'D r V T O 0 0 .- m 0 0 0- V ., v o o 0 0 i .i .0 m N V u D O U V L O u c u `' O j G. > D O X 0 u .. .. -- • :c u ° o 0 o. ' .o ' E ' a v c o o .= 0 $ 0.0.... n ° '0 QL ] OC ] in R .' v C • . � R U 0 ' O m L , O y O O O m T'� 6. O R R R m m til vas` m =� =L E E y uZ oZ u 00 N. R - ' ° °i m 0 0 0 0 0 .Cr' .. N a 0 0 O u c 0 L L E U _ E 6 v O 0 o— O =. 0 � ` 0 0 v - o 0 0 0 0 _ - o .E h" 3 c o c m E 2•E.2 . o e,- a. �•o•w ri - c. ac. 0. v o o m -„ z O n .� %J.. O .-• L O u �, a u co O v' E u 0 ' ` L 0 0 0 0 0 E ° o. o m E co v4 h -4 4., in y n .� -� v L�'E .: �,o� c c c • o . o . �Ky - v c om° Cr). -,- oo Eo..=NE . c— • � 3� .. e W - v ,v, u. 2. 2-0 E m • E 0 v b `° v E s - m _ o •u m et u n .. 0 ,CL", ._ .o .y 0 c :: " 0. • . .. °v.'° A - E v V .,.V. c ,. . 0 .- o -a' o w V L • L • a TL v O. L O, i ..5 ; `. E L 'O .-- u 0 �" R.. Ec c:E m .^ a .. c NV p a • .. c R• r a n °c u c 00 3 .. -v o °r. v V, ._ -0 m °O v L m - :4) - 0. °,E,- u -g.!. o -...o- ..o H0 � � ".N w� $ • o7 8.E vE_,! E_F c < T x :". *- ° cb = mO 2 Z i - S " < "o, o-.o c Z'.. y_ o... • ° � - o c -. F. G O .y. E _ . ., c H?,o. o J " o nJ. F� - n to ` ° a • c ` - m c v 0 h m . ° R r v .� Z r O. z ry o 0 - ,.l - n - • . co . W y c = r --. V . i o .. — v v , - E .— > c. " -- -- o v — = L ( t. tr, to J `0 0 " o _ c 0 C. c R R E y' 0 v C'm ON „ `°. Ill 0 v _C -u y 0 _ yc.°_3c._.c u E ci_ n . ° _ M A : 4 u O . 9 u> - L ' = LI n c c D . 0 V .. O C P-% C E M O O -. n. ti •C o„ O ∎ � c.v �_ .. 0 .X n. A n'o n o '-' 3 o c V = a ` , .o n m _ v o c ^ c - A... n. 0 ._ -. E = ;, C � _ 3ouo . s 3 cm=> D _ -0ncio'u° o - .a' , n c avu..D, n c •o a t k-', v . _ = 3 c c .. v h n .— = ��. ,.0 >. > E > > `o .u.. ° -a v n •o n'� x ZF e, Z v E s 7 0� c ovcr . " u u�� 'v .Rv 3 = m n 4 V - -M o ^ o u.3 E cr uou C n °o jAn tat v O o v U c n . � W .., � l: L ' O C C a V C > O t C V . V ..0 o ' a O n v n > -, c v C 'D sA u > ' ., .� .--,4 c > M '° c n v . ° j L n - V G7.. ° . D '" O O `" > .( . ^. C v . V v ... � q NC U c. o N D u t`.�o c - 0 n.. -3 �C:c N ,p°j E xc._ U E a = , o ?o o �Q v ,- uY.ay n Ce C A ^ -o - a .!4 "Co E t v o � .. -0 a) n o v o cs Ev -c A:N� 0 o o c�.� E 6 ? � - - v v ' N 0 :7 o .9 �" B" C u 0 c O4c. C .Y n 0 . 0 ° O ° C n E car u c - F N- v u ` u :.L.. n, u - . > u , c n c � y .. L'�:� . al y m . „ c v _. u ., v ._ . Q .. L e4 al 0 H to o u' - u n 0-o >: v Ls c s. O a. c0 .. > . ' c d - - 'O ° : 0 M . i 0 y ■ c >;._ c 0 0. -4 O c :3 an u - �.o p p.:II u -u u . c cn u v . , v 0, < °` ° " u "o�.S ;;` a.°° u >: a x n -couU .1 = u= u .m U ° s ° ..G . r' " c E o a. c u -i t " itl ° E m RIM . � n . R - - v v N 2 o n >: oH c u , fio= a ° a E n � v o n N °v o o ccaro'a r- y 0 re el 0 0 - °: 0i"' "3 0� A z -n � ° `u. ° c ' "J CA. g. -` i n eo,v — - F ° a 0--_c .. v 0 ` u ° E . . _ - ... t ti vs3 sA' .. ° ° - oo -0 {c ., n. m -_ — • I v Op •• v s C V D :. a-0 c no y"2w H = c au' o „ J o „ E" 3s V `• n' o C H n <H o> . o o v 0< c c o U > :o t c o o° c °y 6 Q — >, u • ° ��... vv E c n w 'a ` o tI o ' ms 0 2 xv � -� ' os u o w0 c O °a o < Cn :°''o n V ._ N F+ z ' 0 I E� . W w V o y Z E Id . � z 0 < u 0 a . o 7 < F Q s vz Q <F o a , Off C � = >5 C -• w A s Ls 6 0 0< _o o o n E 06 `o n c n v A„ -0 s ° 3 Wz`� 0 .. c o . . . al ..0 c y .00 kn.. > ^N,c a o . u c ,a so o - 1 u I x • O 6 e OV "°: o.• o 0 '" Ztt•�yy� 0. Q R � '.0 . y • 0 `? cm m al u U tJ - - yyy ... . '" tr. .ci Z, °u..° E . v r : q < ffi 'g ..Z O � . . 4 1iZ u c n F _ , E . o u., w o n. r. O O..v. e ° p :" .A. �a . '° . .; x2'Oa - a Z > - - �' -0 . _'c0ypn" ° „' , . u o `� QO c oVS u F"OFO - � °% < u cc,u a, °'u ° v .0 V V _ v' .. 0 0 : `u � 3 E n: E 3 <pZ. - - c 0W y m �.o c•o ... 0 v -c v ' 0 8.0 CZ < Q L V :.c.4. 0 :” _ 2 ..4 F , u ,, cG 7 .r '0 0. 0 w c. � a - 1.. m p F n > :w ":Eo c n, c '. ., VF+ u >.. n .yo ` ~v ` a 2 Q w R:' <-,,,--(5). 'E 3 u.� o F' t..t . � ro ' ``' .'F. s E n s m_• :. < . � O _ w_ �<� .... "0 ..-7 H a a s ..1 0 n' 1 C V v 3 o y .. W _; A 2 - a 2 .7 N w 0° c ep . o o y... O w . 0 0 c < 3 c m m 51 is o N x O V E N U . w x AN v c O - g0 V .. A - o n ��� m y "_ °w v4. << Tel .S° 0 o v o - F.' 0 Z r F v U o C u c ,- c Z u h ua.W .,., 4 `..� to Vv n < .a ._ • 0 . u n c G J n 0 ` 0 ' q 4 L E n 0 0 0 0 0 O y y C 0 > q n - V , qU, c0 .- .'O o Q,0 A ppppp --. .. u °` o '> . . -. -- 0 0 ' p , .. o c c c-- C v O r, o c n n • el. O O .`, u O N h n m O O. 0 E n o �Z° o V m a ° °c= o o 0 0 o . n 0 c y= v o c U 4 E uti_ `-° ,. „ 3 3 333 u _ O` n>> N _a 7 0 A C C C u 4034., G V -R c-J'O O L .. o_c• -' _ uC - • -v m • ° LJ m " -' -a 0 . • L ,.- _ - • - - m q' ' X qWD n u v C° E 2. 4 Ts 7 n 0 _ - -u..E OL O 0 aa4 n .. , C ° 0. q v./ i n ir ' CD H V L ^ 'O L v u '^ U C h O ¢/ i . o XL°'o.E.E= . o . E" w ' °oico� H '_.°c°.c - 2 . • > V' O n u ° n _ m . p q O a. 2 P y. D O— . V E Pi n o .- v . E , u' Z = c c-0 H z 9' .c - - h :. O. O m 00 • - CI =-'`„ ° ° L • ,. O C °.o y C u v . .. n . 0 r r .. ° n u n . v C' v ti `^ • C^ -C pp u ` 0 u 0 . 0 0 w =• " n 2 v a. E m q v 5 o M .° I 3 'c° • - o v ° °. c co � — v o E _ i „= c ° - ^ u ° n v o `oU ° v Li v' L c o u_c .. o_ vL n u n �o u Oy "' - > .. ° . n C> 3 v 7,-; V._ 3 m 3 o . u ... _ n i.t., n'D ca ' y u " ' , p y o V O ^J ei y . ro n Q n _ n .. v .: u E ad 0- E _5 `O�° -e =o� , c - _•- c E' - c.3 ° 3 ,°- -" ,E d o n, v z � a, v o e ^ - O n p ° � o A o0 o u ' y o 5 v U -E �OV v '" , n , gn :: - o ,c ,y m o 40 1 5_ o 40.E t.,./5 m �' c � E „ � ° a . ,, G ° Z ` ^ T ° r ° (�' L< v o n V L n o E y m . qp --.. L °p c ° - v - o • va v v c.-. vv - - c o _ o E ° c p; E a., — t° m v y.° . L n. h , .` — V 4034.-1V t0 H y ! o 3- _ T,_. >. • O V n ▪ n :4 - a N Li 50/ - c .' O v v a _ 0 m `° 00 O u j n v —. ` .On, ° 0 v s.:o - • , y- o n `'t ='c _ v v) V) ' u o Y 'J fl ° _0 >.o —. V -n v c-, Vey ° E.n , _ . 9 .Eo s o o, ' '9 - B o o °-. >., c L v . u c v .N -. � .,,,t1; .. ..o , - uL c.. r . = p".'.n `O"_ �.. 0`r. < u 3.n ._ a: —•'C. u _ •. — 00 L •..... V m n -... •n O . .a' m o t.; V F . n m ^u `.. ., >a 3'...2 L v.: c—' - n H.:co.> >u _ v n F 0 0---•.. _ F" �E 0 °op U h+E € • ° n n y o O .0 Ev34-5 o 0 , 0 ` n t F .c ' • • v n y 0 ...... v v c E N • V E " x —; E v •v n, :q, 0 0 O C � :. • ro .' v. O O v k...v C„ u EH q • . . v.. 4 C , o j c - .H, v' > : ` o a E °O 0 7 z x o'nv` ° ..Z,E ° y o v Lv C... +..0 L. C�L ..m z '-) H V C ^_. n. .. m . o o H . ❑ 0 1 o ° p - " " Y` L v — ' �a -o 0.0 0.0 o > ' - c = = L, c n O �'-' n L u !-� V { [:w 4034 r, T. v , C v I- 0.) - Z . V -- L Z - J O V] > °. - L 4034 m r >..= 7 O ° -- O ei v ° r V O ^ V • - - L vv .E > E'er -c ,- n -o,,- Xc • • r • • • • • v O • O= R b t O L 0. 0\ C. 0,. .. 2 c E ON o\ Y ^ � h u1 v1' .,^.h. -L.. v, X Y R < N N N :N : N N L ' ,V� S E ^ O C- �. .� $ • .-. R H q; o C 1 . ▪ C O . O - O -O.' O -O t v ._ 0 e _ ' % • < ,4 •`. -V , .v C N 0 Cp. C .A. N Q O. O . O :O -O 1/4 - 7, c E P: v o ..� °. • Y o , f °. > n • Y fry: o ,� F ^ o- • . L Y ^ C h co a. y ) o O'E • ' • R E-' c t o-o' 0 E 07. .� < . R E v a' e.6 _a u - . w m .. o o 0 ='L_o V U • °.. • G C O u Z G • N O , V. N O < • o c -• c� u O [1 O_c [x� Y O to v `o u �. w y ~ V v 4 V .. T tJ •: W - T .-:••• T N . O - E" •p C V G o J %'V J , ` F, n o O.L -.n r . O • 0 wv �` H 0 v 0 o _o R • y 'O u 0 'O C T D D O' R? 0 6 C i C O v .0 O C w, r, O O L , h ,„ co O n v R O C L "O m O ' C C y •9 v V , O u V N - p.- R Y O V. V > mu 00 E a T V O n , - C vY GO T L-0 v ^ , < o Y< C D'O E C TF Y L C u Y 7 n'^. - n a0 Y p E . •= v —V O u C ,. y V v .x C „ t Y V L V -0 Or) c E 0 Q Y o E O- v ° o O c • `" Off E - R .. y 0 T O L .. A ? Y -O V O V O N .O O C Y E O v R u c u= - O ,o v 0 . m F •", .L.. ,_ o v — E . 0 C N ,.....7 o �. T-J C ..J R N l . - co u 1/4-1 a V Y " 6-* • Y V o ld- C L . •u C X � :' • E c R o o Y u L C .9 R N C Y ' .J a r R R u 0 • uu :uiv a i O < O Y p . .. C 0 m C _r-- P: = _ p _. - v'a O W ,. O.. w W u — m. R O— p • 0 N p y u 0 • .-] . m O Pr .. T 'v V, . � . (t ^ y J " O O O • G V? op • • • 5 < Z L t E,- u. O pp X T-- ^ • O 7 o O u y u _v O C O N .E • ` p - y Q co W r , _ Y L , E V J _ • `° Y 2 L . 'O 7-, art v C - OW N ° Zv v ^ + x'o E - :: F" < ,. H o n, o .` Y ' .a n -- o -.y c • < C p �-0 4 - , o = - o ` E „. - 2 V o ._ z . o F°. o o . Z °� w • H V L m CI) 3 . Y ,r; c E : < = , , r a.,... A = E e • • d .. .. .+.. nn-+nn ran n.. •r ♦.Inn�nln lnb b bn r r nn W __ -, • • • 4 . V • U . .. . . . . . . . . . . . . . . . 0 . .. . • 01 . U • 1 . 4 Oa . c • LL . J ✓ O W 0 C ✓ . 0 • m ✓ 14 C 140' a. • 9 • 9 0 S Y 4 0 1 4 N G 0. 0 4 YO 4.C'I K 001..0 2 N U O• y y Z U Z al U PP •�.• Z 6 W CO 4 ittf ✓ y O ti.C•I •C �.^..G J 00.) ^00 >• > U .0 ✓J 0..0� • > 2 0 ./C 4 >4 -7 M C V O • .'J 0 9 9 I t••• •• • < 0 O V O 08— O -. 0 0 4 L. W U W .. •C •ZS -P✓ •• n A ✓4> 2•• 02'41 .0 .04) 0 0 ✓ :CC., O • O Y I C U C C• O Iw _ e F 4' • 9 W C• .- A 4. •4 4 . 1 . 1 • Y ti> 0 A V 4 i 0 - 4 .• Vi 249 4 J A C• C C• C C 4. • ti .•. .•. 4 9 A. 4 0 0 C>. 44 0 F 0 014 • U> P 4 •. -. ] O• • 04-9914-.' F>0 F0110 0.0 0 4 - 4 4 . 4 • O '•. V] U o -- 0. ' !1 0 0 4 .4 4 4 1404 H 2 o F 00 W F • r') - ^ • u ) P Y O J Y 01 • 9 4 * 0 40 4490. W 9 T. < A . 0 0 6110040.000 W 0 W- 9 L 0 4 4 0 C• 2 0 1 ' Z O D. N N 5 6 4 O(N O< U W U N O W W< O o.> Z 1:4 W W •. w W ^ W 1 0 CC A. 0 C Z [ W F W Ir (+ W • J 4 U 0-.(4 t∎ n n V1 b N 41 P 0 .. n n. Y. b n m P .c.,-, Z Q- W. N U O O O W 0 0 0 0 0 0 0 0 0 20 W -000000000 >00 WWWW .4 0 00 ■ •. n n n n n n n n U n V W ...... L 2 N to M 2 b r. n 2 0 n 0 Ll w (- 0 0 0 0 0 0 0 0[ 0 0 0 0 000000000 G 0 0 0 C O 0 0 0 0 0 0 0 0 0 0 0 .. 0 0 0 0 0 0 0 0 0 0 00 0 .. o .. ✓ ✓ ✓ .4 9 4 9 9 9 9 9 4. ✓ ^ J J ✓ J ✓ ✓ J ✓ >4+4. > ✓ > ✓ > U U U U U U U U U U U U U U 0 0 0 0 0 0 0 0 U U U U W • • • W - W • W Y • • • • • • • • W • • W • W • W .JN W 0 J 000001 VIII00 JII -1000000000 ..100 4 U U M AO ..1 . .0 U . ^ U .. >' 5 - N Cn CC Z M . O T It: L ot. V+ Z 2 N co O a Q a O t.70 0 C) Zfr Q J o L 4— Q __ J -a ' j# Q 0 vl U p C !11 g E 1 Q is- • • u • 9 .. 0- • C v 411 r ,-0.1-,.,.: T u V 9 0 P N T✓ 11. • D 0.y 00 .� C fi tiVC. O .m9UVL O 0 V 0 O V m V < • C ✓! M C• C✓ O L✓ 0 0 V Y • 1 2 Y 9 0 0 0 Y N• 14 0 ✓ m • ✓ 0 0 V=5, 00 0 0 0. 0 .4• Y 9 0 C L. -� 6 .-4 M L • V • 4 V V O C C O • 0 • V L• U• 0 I M > V Y Y v V O ] ✓ L 0 1 L 0 Z ✓ N I P U C] C v•14 < m -0 Y 0.0V C V✓ S V 9 V Y✓ 0. • • N C ti > '( 0 • 0 V ti _ 0 9 0 1. 000> C O L Y L • L y p 11. N • - U ✓ • P ` U 0 0 , 0 0 0 , 4 U D U ✓• F N C• 4 W t* O 0• V✓ 6 C 4• 0 M 0 0 ✓-0.0 F CC 0.∎ 1. y CO-�Y • •N ey P•n vOVLt' -.•U✓ C 1 4 P V• 0 0✓ 0 0 M e O •+ FCC < C v v T L O fi 6 C> L D• W • y V -49r,1 1.4 0 OtiM OF O U L • 0 Y >, C Z • V 4 y J V ✓ P9 -� V ✓ F 4 Y✓ 0 J 9 Y V ti N 4 9 ti L p• C¢ ...51 0 0 0 0 v V O L O - V • D- I 4 ..i • V 0 D 0 0 E O n V O J 0 U 3.2 0• m M M Y TL u O ti U e O . c. w 0 E M• w 0 P L 0.-.00 0 0 4 V 4 fi F D V 0 * v .+ I O C 144 Y 0 --I 4) 0 U D W.< T L 4 T. • V v Y 0 M CO& CVO Y • 4 .001.1 U T O✓ U 4 O .4 ti V V C ✓ 1✓ Y . I F • > •9 6 N 9 -.F 14 2 O .�G V 41. G 4 O 4 Y •Y V Y✓N N 0 W 4.4 D V 4 0 0 • O O M 0 '? y C 9 U L u 0 0 0 0 0 - l , • U 0 X - c � 4 J V• M H . >* 0 V • • I 3 3 16“. F 0 0 C O v la - O O •C V 0 L 0 fi. L • 4 C F O 13 3 9 N • Y V L m . y 4 V V E V 9✓ T M L 9 V U o O 4 00; M Y 0 Li • 4 ( 0 U 9 L 4 • U •p U V - El y O 4 E N U V Y C y I u' Y - � 0 • Y C 4 C ✓ E" y 9 U • • O 00 O U Y✓ V L J 9 ^� V • I • • 4 • W N u >- 0 -r40Y Oc 44) -40 •u UC-+u p ✓ O 0 < 0 U 0. 0 ✓• 0 L ....13 V • 0 0,... U V -4 J 0 n u D V 0 I V V F V -' 0 O m ✓ • .4 u • • 4 C Y ▪ 0 0 --� 4 0 0 y I'0 .094 )✓ .4 44 0 0> 4 MT -.4 0 0 O O 0 •. 0 C 0• 0' • ✓ 0 0 4 U 0' 'I 9. 9 0 9 M N .a 0 0 0 ] ^ 0 C 0 0 v V -t Lola C y 4 M C 9 Y W C• V C 0 V 0 4 c 0 Cu. y M L C ✓ V L 0 O I C 0 • 4 1 1. y 4 L B V2 B � O 01,00 J u _ N o 0 ' O 0 0 9 t 0 V Y y O O N � V y M F O C I O O L L 0. ✓ C 6 0 F V Y Y 0 V✓] C 0. 0 0 V ✓ M u M 0 V• . 0.0 0 • U 0 F U✓ U 1. 0 U C> ✓ . 0 V ✓4.0 0 1-00 401 • O4 - CO E N H . ,y•Ca T.� N H 0 0 4 ✓ O N H0 4 0 1. 0 L N U V O y y 6 4 0 . c Y y 0 V 0 0 0 0 1. O v 4- V V 4 - .400 0 • Y 44 4 1.9 14 C T C u Y C 0 0 0 O> C 0.00 9 0 0 0] 0 0 0 V� 4 0`w 1-44~ 01-1911 NVV 0. 2v-.�U -. p 0 0 E ✓ V C 0 0 4 Y * u .C9 E 4 T Y 1 4 ` U y V L Y L.00 Ow. 10 0 Y C 0 6, 0 1 9 Y -- Y Y 1-;,..?(I ✓ V V E 4 0 Y U 0 3.0V V 0 0 1 4 . 0 0 0 0 < 4 L 9 1 14 L U L 00.C. V F S✓ 0 F m F • nape.) 00 ) Y y O O. L y 0 V 6 1- y O V 4 w.00.....9 0 . T VA 0 M O . .] 0 T m D • • I U 6.0 , • -CV 9 Oil . C .4 2 W0 . • . v • 11..... } O Z W C a D: • .0 • 4 4 fi .1 U M > 9 DO C O 0 44 82 0 A e -.00 NhS3U Z W n f N 0. 00000 WD 0 CO CO 0 0 M .. � 4 *4 -4 X V 44444)4)44 VM O 0 0 0 0 0 • I • V • W • 00000 uN • ' ' • • • 00 U 4 9 C . . L • Z°:" 14• .-4.-4.014 0 • Y O V pr 90' -4 4-4 0 40 ✓T+ • J Y•TLM• • £0 •y•0p 4° • 14 4 0 14 0 0 4• • M 4 • U 4 -4 1 4 0 0 . C . . - • Ai >• C O. 0 4 14 0 0 9 07 ••+ P• E C a.222.: .4 N Y .- 0 14 4 • M 0• + ✓• C in )•• N 0 7 TO-47C C O • 4-4 0 0. 4• •0•00 ✓ ■ U c.0040 •• Y✓)) T '0049 14 0-4 n 0 0 4 8 >. 4 'n4) M• I•. 4 >•• • -4 0 •• 0 4 14 4 U C• •- 247:71-0'.22t •• 4✓ r 4 0 • 8 0. 0 4. 4 4 0 0.-4 4 0'° • ✓ • • 4 C _ •.4 049 • •P•4) • ✓ L C • 0 ✓4 0.070 • Y - Pill& 1 014 D P C 404'& • T) - 7 C✓• 0. 4•. • 0 • 0 0 4 0 ,C• • Y • 4 • 4 4 D • C C 4414 448'4414 4 14.4V • Y 7 J L t“--1-4% 00.4)4' U o 4 C 4✓✓ C y %.4 0& 0 14 M E M L 0 !-4 4 ✓ 444 9 •111141 `� • 4 0 0> L V 0 • J C 0 C V C 0'9 L 7 C✓✓ C. 0 •n 0 e I g p U✓ • 0.-4 ✓ 14 4 V•1444 80141400 14 0 4 4 014 C Lk • 14 4 • L I M • P 14 --I00•7 0 4004 14.4 -4 •-4 ti• O ° ✓ 0 0.04 V • P • P C 0 0 0. • • 0 0 ) 0 • 9 ✓ 9 4 ...Ix... 0. 4 • • •44)0•1•0 0 • 0•0•4•0• . 1 SO • • 14 L C PC 44 C 149 T 14 4 a L 49 14 4 ' ubGU ✓ N 344004 *0 144 • 09107 -4 U 0.✓✓ 9 4 00-400% 0-:12 0 • 4 a 0 V 7 4 • 01.4 4 >✓• 40E:09 u 7 ) 0 I 0 P•✓ • 0 0 4 0 0 6 ✓•• 0 4 0 Y• i 115",4 4441 1,00 4 • • • 0 0 0 4 44) • 4 0' “C 4 PP• 0 D O ••1.40 T 0%0 • • 0 0 D • M P• • 0 14 • 0 • • 0 . 4 V 4 L -4 4) 4 0 L R 0 4 00. 0 • 4 C O C 0 1 4 0 , C C = 0 O•-4 O � C• Y C C> CO -• °14 149 04 N U•• 044••0 ✓74.4• -4 ✓ - ✓•C 0 0 •••494• •✓0 -4 0Y -.00'9 4 14 n 9 0 •C•••• - • '1 9 • 4 U4 -4Y 4.400 •7• • ••.4114 •• T 14 O L 0 9 9. 4 4 4 4 • N 0 -4• 0 U• • 0 9 0 S2-.1:.:22 1 4 -Y n 0 -4 C-4 ta p e s 0.04444. • ••l • U ✓ L L .4.• 11 4✓ 44 • 09 DV 9 9 UL .+L • TL•M UG . 9 0 9 4 4 n-4 C O•✓ • T ✓ 14 0 4 C✓ L -4 ti • 14 ✓ ✓ ■ 4 •. • C I-4 .0 0 c 0 0 7° Y •• - 8 0 4) C✓ 0 9 4 M-4 u 0 4 0 04 V.-4.-IMO V 0 4 • 0 0 4 C 7 O D .. 4 . C •-4 0 • • T C-4 14+ 0 4 4 4114- 0 •04 •T J✓ O •9 -. .2...11'.201. C 0 14 O 4) U • C -4• 4• M 4 90 V D O Y P✓ P %/3.-- V 0 0 0 -U 8:74" 4 y 0 p ✓••✓ P 4 O• 4• U T p• G C • C O O 9 Y a I V ✓44 0 4OT ✓ • P✓47 0C - 140•. 4 07 7.19, `• 4C O 440 4 C-4 • V 0 V 0 4 -• . a) 0.- P 4 ✓• ✓• 4 C 4• 0 •• T 0 • Q C •✓ M 9 14 0 4 O 4140.0 04)001400 Cl C14,--• 400-400 • U E ✓ n 0 • U M 0•• 7•D• 0 0 D ✓ 4 P 9 4• 4 M Y U 0✓ P4 • M D n • •. `� •'. 4 •>, 4 i 11 4✓ 9 U V C V D 0 0 14 4 O 4 0 C 4 0 V 0 0 E y • O-4 J 4 4. 7 4-4 C woe C - 41:71 4 Y C p .0- O U ✓-4 0 4 ✓ U L 8✓ I ✓ L • 4 4 U 0 D• 0 4• 7 u 0 • - 0 D ti U -4 0 4 4 0 M 7•0 4) U u T 0✓ • • D I 1 4 G a4) 0 0 14 Y • /,, U :420 40 Q . m 0. 0 •✓ - 4 9 0 0 0 >>, 0.-4444 C • 01. -41-.42 0 ..- •• 0 • 70 1:81-2" 0 0 0 •-4 0 14.4 7'T t 1. 4: R • • • > . T 7 • -4 Y ••••••• • .• Y • V ✓ 4 0 • • • L y✓ U T• L L 00 •• 0 0 • • T 1.• 4 ✓ 40 C• D Y •✓ Y 01 V • • • • Y •- p M -. p • L • 0 e+ OM 9I G v C L a • 4 1 146• 4 00 00014 •VL9 ✓O 4 800 5 4 T) J 4 0 11 M O D T!& Y Y .. V4 ✓ r w 0 Y • 4 C Y 14 4‘. 11- D• N• T 0 Y 4C •-4 14 O •• 9 D Y 8✓ O 0'y • Y Pn V✓ 4 L O • C 0 M • p Y O• .. •• ■ r• • V C • f O O G✓ .4 • •0••= Y L✓ Y C 4+ -4 0 0. 4• Y • C..4 • 7 0 y 0 •4) 9 M -4 4 4) ca../ • 0•0 C• >+ P9 • C O V L• V) Y L 0,110. ✓ •-4 0 4✓ •p4)+ •••.0 0••4 04. OCCU)N•O O..Y • J ■ C ✓ 4-401 C6 7.4 00: 0 7- 0 4 0 0 4 00 •40 ••010 ✓ 04 PO •0'0 C V .y 000 040. OG 9✓ P 0 0 0 00...4)• 0 T• :::°2-."2:801',..:1;21.2 •• 0.4 • • 0 V+ U y 2 y• • 00.046 C pp •••• • 4 C 4 Y 7 9 - •• •• 0 •••C g•• 0 0. 4 4 C✓ 4 411 14& 14 4. 0 • I • 14-43 14 14 9 % 4 ) 4 0 - • • Y • 14 4-4 r. U ) ✓ •• 14 I- 0 4 >•04..4 -4 4 0 4 O 9 + .. • .• C V• - Y -. 31 9 0 0> U 0.40 0114) n TO - 4 0 C ✓ 4 9 ••• O O C T 19 T • 9 u • • 7 U O - Y • 0 --4>.T. V •440 •- ✓ 64.....4k.... 4) •O■ • 4 C C O 4• -4 0 0 0 7 M 0 •014C0 2 0 • M n Y 140•74V>, 9 •4•••U•>. 14014• 4-4 •000 • 4 F U 0 V U 4 4•40...t• ...4) 4 14•✓• V C • Y O 0 • 14 • • .• 0 • F • .44014 •110 ✓ Y • 0 OM.. 14 T F✓• 001444 • -4 U+ I 0 n C Y C M•• )(974: O C N L• 4 Y • :01241 M 4 0 14 • 4 Y. Q a ■. 0 4...' E• 0 4.40 D • C 4 Y n ) a - 4 y 0 000 0 0 00•• 0 140 2 0 0 P 4 O • V C• .+) G I••• 0• • C '4 0• 0 0•• 0 4 • Y H > V p • T• 0 4 • =WV 4 Y 4 0 4 0 4 ^ Y.4 &• C> w• 0 ✓ .44..4 C 4 .: L 4U O 4 •Y-40 M� .. Or • L• .C7 T N V .y O -4 B Y G• r Y 0 0 0 a n G U Y 4 E 4 Y I .. 4 Y• -. • 14 • n Y ) P 9• I U C 4✓ • 4• b 0 L 4W 0 Y)) 4 0 r 0 U C L O) O ,,,a_ U 0 C v S 0 0 9 4• L >•• ✓ -. • 6 0 0. 14 4--).......0..• ✓ O 0 P U ✓ n Y Y • 9 U•> 4 4• D 1 4 M .. .3004 0 0+ 0 • • G 4 0 41 y M -4 0 • 4 Y • • Y ) 0 4)L Y • • LL ' • • n Y 4 4 4. 4 4 0 0 4 Cn • ✓M�I ✓-4114. •V 0 C -7 • 70 n1 •• 4..1-.0 0 0 • 9 2 4C ✓y • 4)' 0: • ' n C 0 9 4 , -4 0 0 0 • T C G L x .. • 0.0 0 TV 44. 4 0 0 0 4• 11 4. 4) 0 01)•..... • 7 0 C O• 0 14-4 ••01) • 1. 0 0• U C. 0 140• 4 0 9••• 4! Y +. • V u 2 • ••• • 0 14 0 C••• C • • G D V u • 4 7• 4 4 Y V C• L O D• pp• •✓ . 4 . ✓• , • 0 4 0 04 O C 0 1“..9 0 0>0040 a• 4 • • 0 0 co .4'40042 1.414 0 4 4• 45411.1110.../490 114 44 Ur • Il T+ 0 0 • 14 n Y 0 1.-4 1 4 4 1 4 ) 4 1 ) - 4 0• -4• 0 C • ) 0 •20440>0- 4) n y01• n 0• •Y n 40• 40 •14 ■04)4.0 •> 424- ..14 400 -.4).9 • 000 ✓ 9 L L • Y ) 4)4'44>,440'44k"14 O P-4 • ) Y 0' 4 ) 4) 0 0 4•4 C • 9✓ 0 C U 0 0 0 C V4•••1_2 ✓ 2 0 G 4 4% 7 040441.0700 4" U 4 -4 Y 4 0 -4 :a2,.- + 0 4 >• 0 4 C 4 U 0 • 0 0 0 1 4 U u -4.. .1400 4 n U 14 0 4• U U T• 0 0100 ✓ - )L• ✓ 4) 004 40 %.•4 •YO 7 0 • • 4 0 4 0 0 0 L 0 ✓✓ ✓• 4. 0 4 7 T 41- 2• • 0 • tt F 7 7 • • 004 - 0 4) O Y G C• Y G Y• G • 0+ 0 F• 4 • 0 4 ✓ `'0 L• 0 m T• 0 +CUM 4.004 U• Y• 4 0 •• • • '-Y 700u 0 .0000 0 00 G >.• YTJ C -44 ...• ../.1 ../.1 0 0 G 4VP•IL•L0C✓)4 . 00147• > Y • OW S 0 WV. 4 0 4 0 0' • >“100 0-4 0 ✓-4 4 O • Y • 4 0 4 ) • 2 C U C . T9 Y Y-4 L C 9.. 0 4 V U 4 4 0 140. ••• •P• 7 D D O 0 U 4 P•• O•• 11• U Y 4 • U -'• Y Y O 4 1 C• 9 .. .4 4 r•.. • >• 4• • U J • 9• ✓ 4 • 4 11 •! -. -4 Y TD Y C w 0 G 7 4 O 4 14 O 4• L Y C 2 C 4M .0044 000 01.4■ • 404.10400.440044017 00 t • • • • • ✓ .y • C 4 • >, • • • .. 0 0 4 p • 0 0 y.4 • .0 N c N O 0 ,- 0 4 L 9 • 0 • • • C • T •0 c o 0 O ✓ U c ✓ C• • L 4 P E 0 ■ O • 0 4 • .y G a a p 0 44 a • r 0 4.1 O Y • 9 0D S 0 0 0 .0 P E 0 0 ✓ e o E 4 O •+ L e 4 C C C V O D C 0 a 0 C > 9 9 M O M.4.4 0000 C C e• 0 0 0 4 4 • 7 a 6 U i • Cwt.. 0 U 7 0 4 v 0 •9 • • A O ✓• • T 13-4c1.-- ✓ 000140- • ‚4 -4 0 E✓ c 0 0 • 0 C p ›G--.. .• 0E -•0LT ✓ • L 0 40 T40>•• --cur cola -.400. 00410.-. 0 4 1,v 0 0 Avg >✓• 44 N 1 Y • a 4 40 • 000• 0 0 Y0,0.0 14:••44 : - E 0 cv•✓ 6600 4 G U 01> O m 4 44 • A✓ U U• ✓• 0.0 4 L • 0. F • S u • W D 4 L L N U 4 U • C• m 4 p( 0.0 --1-.00_> . c L L U O C GY c• T e C e 0044•13174) 00.407 00 .c0 ? o O• 0 ' L4C9 • • L 0 4 Y 0 L 0.4 L • 44✓ 6 9 4 • O.CQ•y• • ULO 0 °I,' ✓✓ 44 c• > P E E 0 C O• • P T r 14 0 0 a •° ✓ 0 9 44° a O 44 U T V E 1 i 9 00 • L 4 0 4 O V44T -0%4 010 N y •a•yLU 00 •T4a 44 0 M a 0 .0 L•• 9•• V L c 0 0✓ C 14 14 • E O • OL•D o •y -7 0YE✓N ••L7 .1 e OH -4EEG Dy P) >0 6 r • •••0'44000 C> O ✓9 CL • •✓LSO •NOY 400M :••• L wow 0440.0 C O 4 V 0 T 4 0 O O • O O 4< 0 4 TOL H 0.AP • V..0 O - ✓00446. 4 O C./ C 0 0 . . W O . y ✓ . . 9! 9 o.400•44 0 ✓✓ 6 O 0 0 9 4 C 44 •• 0 0 011 • 0 0 a 44 44 0 0. 0 • • ▪ mi. H• -1LO A• 0005. 0 NC >0 - Cay4 49 44-'4 •n N 44 0 4 0 42 0 4 y e e A ••01-41110 -4 > 4 0 6 44 A C 0 0 0 0 F 0 l4 0 0 • • 0 0 4 .02 0 4 0 • E TY • 4 N L • a %✓ C C ✓. >> 42 40 -V • • OV•7C L• :✓•C 00. 0 0 D • 9 44 0-,00.)...t: •• L O > •4 4 44 O *000 ✓ 0 ✓ C y C c•y • 111.-1 O P O 4 A 7 U 4 O V 0 0 P 0 V O Z o o to 0 44 U• 6 c c =� O 6 ✓ 9 9 0 • 0 L 0) 0 ozo E 0 0 05 0 M > 4• 4 0 7 - �0 E = - 0 0 0 D 9 0 0 0 4 L C✓ N 0 44 4) 6 0 O E 0 . 4 0 0 9 A 0 9 • U E C 04)0 0 -00 040 C ❑ 09 ✓ 00041 0.4 E0L 004 -400 e -4042 Y VO L• .0.00.00021444 [00041440 UL 4 44 4 44 L C 4 410 4 0 O 4 O 4.1111 h 0 0 0 4 0 44 • V 0 0 0 0 4 ) O O 0 0 0 000 ✓ 0 pc 0 0-17 0 a 4 0 V L C ✓ 44 0 7• 0) 0 0 0 0.4 9 • 0 11 • C 0 C 4 • Y U ✓ 4 U ) 0 L D L • 104. 0 0 ■ O 9 0 >.C. C 9 11.0 a TLC .0 OA/40W .00000000. .0 0 -0 0> 9 L 93, 14 0 400 •-•••C 00 CI. C14 46. • 00.40° _ U C y 0 g 0 0 C 010 C 0 6 • C Y 0,03000000* 4 0 00 C 900 L> O 0✓ 400 0 0 O C 0 m y 4-y N 2001101004 0' 0 D H 0 0 N 400.0-.14 • > 0 4 0 •C 0 0• y ✓ 4.1 U L 0 0 0 0 0 9 E 4 C U 4 0 0 44 P O ✓ VC 0 U O 4) U O D 0U it 0 •L m 4 00.0 0 140• ✓ 00014 0 0000 .044 a C6c)L0 .4 N 2044000 C N F a1 H ✓ 10 HYL4Y PO• 00004 N m 0 00 e - a✓ 0 • 4 L L 0 P 04- 0 • 4-1 0.4)49-4 - ✓TO ✓ 3,700 00T 0079 LT99e > 0 4 4 0 C ✓ E 4 1 4 0 0 . 1 1 0 0 C 1 . 4 4 ) 0 0 4)42141444 0.4.44000 0 44 44 00 40 L 0 0 - 4 0 0✓ ▪ 0 L 0 0 y 0' 4 ✓ V 0 0 0 0 - 0 0 0 0 4 0 0 U4UNm0 :0 0V - + tLL0 0 004 '900 T 4 6 L E ✓ 4& 0 0 4) 0 44 0 04 P L L 66 0 9 4 x 4 'DUD -.COL) ✓ : 4 > 0 r 0 0 0 0 0 4 _ 000 1 .0017 900. 3 007.cv <H:F ✓U ° A L C a C0 0 0 12 O 0 E C D O C O 0 L > 1 . 1 0 0 m:✓✓ 9 • 0 C 0 4 14 4 4 0 9 v G C m J. 3,4 .0•✓• ti 0✓ 40. C 4C✓ 0 0 4)0 .1- 9 0 T O 4 O 0 0 0 T 014 •4 0 O 4 6 5. 0 0' 7 -4 0 3 1.4 0 0 T O 4 111400 • 4 0 0 0✓ 9 4...W4 0 • 0 0 0 4 O 0 C V 0 417 C 0 400000 L1001.10 G C E 0 O .0%. 0 -40 CAC 0 U 10.4011 •0070 0 0 E , 4 0 U9 • 0M •4 -+00 0000,4 . • M L C 0 0' 0 7 O T e 7 4 4/ 0 0 0 0 0 0 44 4 O N 0 0 4 G 0 4 0 •0 4 O 014 • -1.0 0' 0 .0 m N 01 O m x 0 00•4 • 0 0 9 7 A 0✓ 400000 • U A 0 4 0 4 0 ✓ 44✓ C 6 • O 0 N 0 4 L 0 44 0 0 0 7.4 0 .4 4 >` • ✓ C00 40 7 0 0✓ L m O 0 9 P V -.• P C 9 .4 0 0 O 0 0) ) 0 ✓ e✓ O 4 m 0 O 0 4 U 000 0 4 6 - 4 00-1000 O OM 40 4m9 4 000 y 0 14 0 0 0 C4.40• 0 0 0 4 0 N 0 ▪ 00 G0 - ,-060 000 T 0 094942 00 p 0001.0 . 00 4 • O V 0 C 0 4> C L 4•0 U 0 44 • 0 0 P L ml • 0 0 A 0 7 e G O 0 0 . - 0 • U U C 0 0 409000 0 7 .0 0• M V 4 • P O O C Y C VI • e U C 70-1 4 - C 000 0907 A 94 ULT YN OW 4 44 9 0 1 O 0 • 0 -4 0 •✓ 0 4• H 0 0 0• C - H ���yyy 1...a>. 0 0 0 0 U T 4 - C•0 0 y N • 0 0 0 0 0 O. O 0 0 44 O 0 L 004 O O 0 0 0 0 0 i 4 D N 0 W 0.00 414000 00^ > •4O -PUN 40 = 01 4 6 42 44 T 0 0 - 4 >.0 Y 4 G U y ✓ • J 1 040 7 4 4 4 U p • 00 : C C N• O >.90 4 P 0 4 0 El 4 000 •• •• Y O : 0 A Y Y N e • A 09 0 -14 4 Y N• L U N M 0 C 0: . 4 0 0*4 7 4 9 0 c 0 • O Y 4• • 0 44 0 ✓ 4 •' P O O .4 44 4 4 0 •.090 6S. • -4V -7- E • 44 •C L < 00 0'9 C 4 0-4 -4 0 • 0 • • L 0 4 0 .C...1 •44 0 0 4 • C O N 4 c u> 0 O 00 U•4. •-1414 U Y 0 O ( } 3, 0•• P • G 4 p 4 • 7 0 •8 0 0 .0 C -.4 •4 0 4 Ip • 4 7 • 99 • Y T 5 4 y 00' 0 42 9 0 0 0 0 0 0 * A O. 0. A C O •100 0 C 0 G 14 - • Y > 0 y • • 4) 14 0 0 . 4 • • A 6 . 6 0 0 N -• ✓ 0 • T 0.0 0 0 O N 4-44-1"0 0 M C 0 • U O 4.1-40 O • 0 • 0 0 0 - A • 0 C-4 O 4 0 0 V 4 • •410 • • n • 0CN >4 00 - o. 0 4 ✓ 9 ✓ 00 ,0940 49 U Y O C Wu 00>0 P -400 7 0 C 0> ^ C 400 0 C 400 • 7 Y 0 14 0 0 O A 0 0 0 0 -1 o O F 7 0 0 ,.00 4 0 N . 4 0 0 0 14 • - 4 0 0 14 - 0 4 74 0 0 • 4 • • • 0 4 3, UT ✓ O 0• 0 111.0 ✓ • 4✓ Of ✓• ✓ m 4) • 0 N N 0 0 U •>40004.4 U • R U 444 000 •0 0 9 U . 14 0 • • V--101.100t0 4 L • 3,- 4 • U 7. 0 0 • • L A 4.•0 N H 4 f0 <4000 03, N N0L 0 O 0440 N H 04444• •• • 042 9 >N✓• 4 4G 140 •N OC 9 L 4 9 0 N Y N 4 • H 4 0 0 4 C • 9 N 0 40-4 0 14 4 0 0 0 41 0. 0 Y O 0 • 0 0 42 > 140 0 0 0 03 i 0 0 9 4 4 0 0110 U 0 L M 0 C U> • •✓ 44 1 0 04 C •4 0' 7• - 1 .00* G 4 4 G> 4 Y • 0 • 4 0 0 0 4 0 0%4000 •• • 0 0 • 0• •4 4 D 4 • 30111171.4 ✓ F •� G OMLLG 144 ODL G 1.40--i• FF 0.4 0' ✓ ✓ H 0 0.4 004.40 0 •2114 I • . i All 0 • i 4 T • • • ✓ 9 + ✓ T N Y ] • Y• d V G 9 •• Y 4 • L L • 9 • . N .1 U 4 u F• O U L ✓ 0 L 714.0 Y 9 P 0 > 0 ti Y L 9 • 9 q J O ✓ U • 0 0 4' • GMN T m✓ • , 0 C a> N Y D .0 . • Y •-. T:LLN y • pop 4 >N •� GL UrY • -CT C 0• ✓ o• U• O O C C 0 0 0 0 •) ✓ • C 4 C 9 Y L • P L0 . YOD .. L .ti.... YT• O • 4-.L C-44 • C140' 0 M "� 9 O 0 A o.)-. 9 V 4 4 Y• 0 4 T O O ti '464°-"21,05.1"51 O y✓ Y• 0.14 O U 14 4 L 4 • -O Uu•✓ 114 T ✓' 40 Y V✓ O N 4 u ••• U L 4 0 C.•1 4 2 0 -. O V i C r T C V 4 U U 0 N 0 y 0 0 • 4 0 0 0 0 y - Y 0 0 r 9 0 0 1. 0 K 014 O ] C 0 L a 00 01400 0 Id 01 0 • 0 0.+1 9 Y 0 P J 4 q V N a 14 6 U U• C V 9 9 El 9 V 9J9N-1Lye % >r•Ci'0 0 44 4•> • Y q > TO 1., . 00 0. O. 9 T C 0 l >0 4• T > 0 m P • 4 4 0 4 4 44 00 3 4. 14 % • 0 4 4 T y L P> •✓ 0 L • Y • O G 9 0 G 4. 9 0 0 4 J 0. 9 0 0 • m q O V C • ✓ 4 4 C N U 0 L p O C • Y • N ) ✓ ✓ N 0 4 L. 9 u N N r > N C • J U ti 44-4>. 0 t a 0. 9 • 0•0 00 • .)010$.0 --1000. > • Y• 9 Y 1•11. 0 0 0 Y C a L N y• 0 N G> C F 0 L 0✓ 1 - > i y M u V ✓ 9 9> 1• O CO •• e 9 q '0 Y ay 9440. TLOL p ✓ 0 0 L wow 4 • u C 1,014 ] • r N U l 6✓ 9 M C T O P Y J 4 O • 0• L O >'^ • • . 0 14 F 0] N 9 0•• •. C ] " � • E.,9,:07- L O V > U 0 O✓ w 0 • 0 000.4114 C 9 0. 9 0 9 •• 0] 14 1 > W 9 C 4 y u \ •TV-+L • • .-1L -14 1 04 LY) LL• •0.4 J OO C • J 00L49.4•4 4 09 • • ,0 •• V T Gy9a W H ail O U 14g u J > C -. 4 4 4 u 9'ti 0 N 0 L❑ ~ L L N T Y D U C N~ ..\j y 1 • 0 4 40 Nr -. 4 0 4• I .09 9m 194 1210 4 O m CO • 0 „•� rO YOL9 •14 > C•] u Y Y 9 N O G L N L V 14 ✓ 0• C0•0.40` 444- 4OL 9 L ✓• 00 r 0Mu••'N 2 y u 0 p 0 UGC' N • '545a • 1 0 4 14 044 140 4 T9 A'• 1 0 0 914 0.0 0 MOO G m Y 4 ✓ ✓ Y • > Y 4 m V G - L Y 44 4 0 O 0 ‚044044=0 L F. 44 69 0 L -44) 0 C 0 A 4 0.700-o G 6 V Y C - YY 0044 -.1400• EYO 04 0. O'O„.p.w: N• ■ -� C••• O ▪ 0.0 C 0 0 J 0 U• >• Y 4 0 4 C 0.• a • 1'1 0 r0 0• 0. 0 0 0 y a 4 y pa 1.100 O . . COL 14 • •C Y M • 0.0 6C 6\ ] ✓ 14 4 99 X0 4 0T0N• 10 %T • YU- J U 0 00 6 0 04 • 0 in 44 •u 4 • ••G •• P 0 0 0 0 9 0 -4 U 0 0 • V • T C .5•510-°-,:c5 w O 44 - ..›...e4••>... • C• 00 .1 NON G• NOY 0 40 _4 C. L - ✓C > 4 Qf W. • 9 u •� • r J V ..• G 9 0✓ 0 •• .. D Y O • 9 0 0 G >✓ V ✓ • p •• I 1 -. L Y ✓ 1 0 0 0 0 4 ../CG-.4• 40•• LCO✓V YUYL >M 4 1 - 0 0 C 440.44 N >• 4 0 ■✓ • L Y U • 0.4 O • O �9 42 Y. ^N.w 9...G 4.44440 • 49 qG]✓ YM • 0•T 0 0 0> U N Fy N :-.0).•0.->!‘412°C3 V " O "• " b a 0 ■•.. 0.Ti0.10 4..0T• . • T� y • ✓ 0. Y J • ▪ • C C Y wow V ■ Y L L✓ C C p %555_55. 5.35 • O 0.4 V 4 0 9 cu 4 9 4■ G d O E L 0 •> V O r ;:1 _ • Y 4ti ✓ a- o-•> V L p L ' NLCLO • u•'^ e - • .. 0 • 0 0 • 0. 1 00 0 0 14 4 0 O. 0. 0 0]• a u N ✓ .1 1, 5 5 1 - 0 V • U Iq ✓ ■ L •■ N U U ✓ • • m L G • ✓ U • N - J • 4 V T • b V I u V s .. C u 0• T •• > u 144 Y • L.>. 0 V 4 • L 1. • 'J 4 T '-• 0 0 I -.0 P■ - 0 410> L • 41 ^ PI C • V ✓ i 4 9 0.. Y. • 0.000 • .a 4• 9 I. • L 9 • -✓ 4 9 0 a N • • • tit .• ✓ 4 • > • 9 • D 0 0 4. 0 •• T ►• O 4 • • Y •'• • -. • 0 00 ✓ L T GC ✓ ✓ m e a J• E J ✓✓ ➢ 00 1 • p C 4 1 F. •✓ • Y D L 0 04 ] • P P • ■ • G • O 9 Y ■ U 00 0 O1 • u ) V m •44.)40 1)4440>' ✓ 4 • ' ✓ 14 0. • • • ...Ca.. 0 ✓ e L✓ 1 4✓ e 0 •• 0 .4 440 0041-00 L Y 4 ✓ • 0/1000, Y P c 9 ✓ D< ,04404 roe-. 40 L C _ 9 e V >✓ V O ■-4 -Ice • Y.. • O • C 1-°.07 S 14 4-.0o> C 9 N • - C D .• 4.0 E e• 0 L O. C o:-'0 JO A./ P' o•-• 4 51 0 u 4 440 -.0> • V ✓$ Z ,•04) •✓ 0 T• 00 •• 0 14 u 4 0 0 409 e m u u • 6u 4 44 4 4 C V ] C a 4P+ C • 0 • 0 q • ✓ U 9 0 I •9 • L 0 6 C.0 -. ~ 4 G 0 ✓ 0 4 - V y Y 4 4 .. Y O • V. • 4 0 • .0 0 4 0.0 -. ✓ • 4✓ 0. • 4 i^ 0 O ✓ 0 ✓ L • V . 0 0 O v a 0. 0 E T G >4 m U Y ✓ y 9 V g O ✓ u Y 11 U - C . i J 0 C ✓ 4 ✓ m 9 D M • 0 4 0 4 ✓ 40 e 4 E E✓ TL • 4 0 4 4 C• •• 0 U P • 4 0 U- 9 Y g 0. 4 u a L Y C e u a L 6 0 4 G 9 V U r u 0 Y T 4 0 4 V4) L m O • + C • 1 4 • 9 0 00 4 0 0 0 U V O ✓ .. C O U 0 .014.''0004' 0 9 •'. 0 -. L -4 L• 4 U Y U 0 i U I >.111.-. q e✓ -• ✓ D• 9 L C• ✓ O\ D V Y Y L L C V C U > u 0 y y 0 0.0 O O • m 4 ✓ • L . 0 T u 9 ✓> 4 L 4 V V 4 00 4 0 9' Y G 9 O•✓ Y 11 V .y 0. 0.0 O C U V -. V r -. 6✓ W I V .. P\ 000 LY E✓-•v 9ICL ])151 TL r1 y L I r• YDO 000.999140 ^>� >-• ✓ 0 14 -. L� V V L 0> J 0 S 4 \ V✓ L4 O 14 0 9 y V u • ✓ u D V 0 V {✓✓g v. 4 D >• U ti 0 0 0040 Y ) • 0 O V 9 C14 0 0✓ • On 90 -.✓ e 14 -..0 9 q .0 q u P 6 Y •].0 0' V • 0. 4 0 4 0 0) D C 51 41400444)0 4 V J c.44PVD•.9 •0 0.0 4 ..1.4044 0001 • C ( 4.0 00 0 0 0 9 0 P 9 A Y .4 4 0 0 -. 0 9 • -. -. E 14 J 0 00 4 ■uG Cw .4014 • V Y u q .y •4V0C - cd >-. O 0 u : 4-. C 4 V 0 V• O y e u 9 9 14 0 4 0 m 4 0 J 0 • O 0 C N P 4 0 4 C 9 V a e• 4 01 4 q ELY 51 00 0 0Q c -1 V✓ -+ 0 0 > D C 0 9 0 m 4 0 9 V 1 9 4 • ) J T 9 4 Co .0 V W 0 0✓ V U L C Y -. 4 ) ' . 4 4 4) 0 O •+ q O • - 0 9 0 0. V C 4 P 4 J L 0 • -. U C -. 4000D. y • • N • V • •V -. 1 4 0 • • • •• _ •• • 0 u • V -. 4 V] .. A �140> y . • T • • • 0>o3 •- V 0-•••• 0:014440 0 V • 9 ... 100 •0 - 0' L✓ • • 4 V 0 U• C V C L 0 0 0 0 0 -. • C m -. 14 . 0 0 44 4 - 1 0 0 9 Y V 9: 0 0 0 0 14 0 L L m e C 51 0 • • L 51 0 040....14040 C u -• 0 _ '• T .00 9 C r O C Y Y • 4 V O L-. 0 -. N 00414 - V 0 -1 '_. •9.0 • JYU N✓✓ 14 0 ✓ 14 O ✓ 4...L.4 ✓ 91)u 0 •..60T V 4000 •• 00000'144 a s 4 4 9 U V. U 014 U Y C L 4 4• T A 0 9 9 0 • 0. 4 9 1. 9 9 -. 4 4 1 0 0 - 9 • C 0 L] F• V 0> 4 L > 4 4 4 0 V • 9• U• 6 Y C 9 4 0 M u y a e C N fl N Y e✓ 4 Y N N ✓ C 9 ✓ 0 0 4 . 0.-•9 44 CO .1011 N F O " 0'004 e q -. -.40 1 • u 0 4 . 1 4 4 0 4 -90-GO -14 V. MO . o 0 . 4 0 4 ' ' I. -140 4 14 0 -• 00 0 14 0 0 4 4 9 0-. 14 N..4LJ✓ -•4V 4 4' 44.00 4404 - 41449X0✓ 0 • 9 0 0 9. 0 ^ • • n. 9 0410 14 • 0 0 0 0 0 -. C • 0 00 44 4 .0 0 4 4 T V C C • 0.4•01/4•414 PY 4. 0 4 9 • • 0 4 L 9 U • 0 0 9 -. 9 • • V • •• G -. 0 G 9 0 t.)13 - I] • O e V C •4 • • a 9 C L 4 9 0041) ] & 11 14 0 4 . C 00 V • 0 1.09 C40 Y P • 9099 .014•40000 • ]• P9 9 Y u H .L. O 14 D 14 0 C 404400--,0-. 0•00! 0. 4 04C00.>0444_40 0).040 0>0.040.04410000.140 a L V - • Y • r 0 • Y L 4 7 • 0 • • • N •Gr a 007 14 O P • C > u O O 4 • • ✓ y ^9T 0 • MC C L 000 • 0 T 0 a as 4 C • w • • • 0 •4 L • • " " ) > • • • .4-4 0 -.4 • O T Y J • y L as 0 • M 1 ✓ C M • • U • T • II • • T r C L ti• 4 1 X • j L r P 4 • U •L • • - F o U c 0 . • D ✓ • • > .u. e 7 ▪ 4 0.000 O r U •✓ • Y T • 4 • 4m 0 P40 0 • p C 0 m • u'0 140 • Y e 0 • O 000.0 • O 4.4L • ✓ 0 rM✓ m U M CO C P .4 0 Yy 400v C 4-4 0 • V Y 0 •C 0 0 T O '011 0 >-4 • 0 . 0 0 ' ✓ C Al C 0 M • 0.0 U T] 0 • ' � U • 4 ••••! N < C N 30 N F L C 0 • L • 0 V > ✓ p.•-• • --4 R44 P • •r 9 • 4 4 ✓ 0 al Or 4./ -.11.0 0 0 C 04 0 0. M r 0U• C 9 ✓ T - L • [ y .0 14 r alit O • 00 y 0 V 4 L 7 C D • . 44 P 0 J ✓ •✓ 0 m r [ 1.-4 9r 04 • ✓9 Ilr O 0 T 0 9 Cr • Y V✓ 4 •• C•: L O e L .00 P L U C 7-• 00 • ✓ CL N F ✓ • C ✓ V 9 M) r 4 V 0 •✓ 4 • le C • r • C p 7• p•✓• e • • • V p • C 0 C C U0- - Y p *CV h. W 0 3 4 O 0 ▪ L L p 0 C0 -4 > D C 0 C U 0 0 0.44 Y • r J r C.001.4.0> >,p r 00 O V E 4✓ P • v V• 0 0 9 ha 4 e 4. C✓ Q Y 0.• • r .0> 4 Y ij - , e Y .am p 4 .0 T 4 • y Mr • [ 0 M CC CO V✓ P✓ r V p • O 0 . U V 4 0 0 4 4 O. U 0 4. 9 L U 9 L. 0 y• L • 0 -' p r C 0• M y C 0 7 ✓ 0 44 4.4 V • 04- .0 . 0 ' C V- a 0 y p 0 U -4 • M r• • L Or T 4 7 0 -n• C O ✓ 4 4 0 • 0 • p • 0 0 14- y y 0 MU > 44 r ▪ 0 . 0 • 0. 44 0)✓ r W • 4 O D• • 0 Y D• r U rip p C V L r • U✓ 0 > P • > 0• ✓ Ova U u j > • a T • O u 9 0.0 • C •u <Or0 • y 4 0 0 r Cu ✓ u 7 0 0 • Tr W rD VC W 404 4 O0-00 V•r1 0 • L y w 4 L• O V 0 H 4 U • C C L 4 D 9 P U 7 L 9 0 r 0.r 0 ... a ✓ 0 > n✓ C L D F • _ • 1., ti > 9• U • C 0> 14 0 K - • 9 L • 6' : L • ✓ 0 C J 0. 00.0 y < .0 L ✓ • 9 • < •• • e 0 y 74•• 0 U L 7 m• 0 4. 4 > •-1..• L - r • 6 0 0. • * 0 0 U C 10 9 0 9 C ✓ C C O 0•✓ L - 4 0 4 0 -4 • • 0 1001 0 0 0 0 T Y 7 7 0 14 • M✓ It 1400 P • r 0 9 O. 7 4 U r L r V O• D 0• • 0 C L •0.0 • r ✓ U ✓ N M C n 130 C 0 6• C 9 4 U 000• Y 0 4 r 0 0 4 U 0 C Y -. C. 6• r• ✓ C O 9 0 C C 4 . C y L • • 4 4 • 7 0 0 0 • 04. • • C • M •✓ C C 0.✓ • o 00 )1/1 • D 4 D• L m 0 a a m 4 > r w 5 C) to D• • V p 0 0 A C 0000 0 0 �• • 0 0 C 0 >^ • ✓• 4 4. 0 9 r 0011... r 004 0 U r 0 4 P 0 G •141.0440 a M • 6 -V r V L^ 4 0 ✓ V L 4 ✓ C V• •r • V 0 r ✓ 4... ✓ • M ). • • J 0 r V C V • ✓ 4 0 0 L• u 0 V •• 0 0 •• V • - L V r L 4. 7 14 Is • • N 2 ✓< 0440U• N 1.400/44 N F D D m 2 0 y C ✓ • 9 r 4 0 M C L• u ✓ T O P 004040 9 170 u 0 0 0 9 0 • 0 •500..C4•4 CC-. O0 T✓O09 • • r✓ 0 M D C> CPU V••✓ r L✓ r M 9• ^ la j 4V 0. •U•»�•Ir 4u M0 •0. 77440 • • • 1.4•4 0 D✓ r U • 4 0 > 1 4 1 4 . 0 4 0 0 G C 7-.4C D Y • u •-.0 [ 0 r 14140> • • 144. • T 174- • • C ✓ e • _ • 4 0 0 0 0 0 4 14 0•13 • • 0 • 0 0 4 + 0 • 0 D J • p 0104 U•r 9 140 1119449 PC) • e 41, , ._... . . .. _._.. • = • :. p .. L c i C D D —t 0 0 c ' l u✓ Y V^ T. • T •• GOY O. 6 • J✓ 4 L - C p • • • 0 L • 0 ✓ N L.. 0✓0 U V ✓ D 0 O V C e C6 T • 0 L W V -T4 V . • L D. V L N • O ✓ e V ✓ C T 0 V • 0 L e O • ✓ U O 0.0 C C I V 4 T•• C, 0 0 V 4 L 4 D C V a2 y U✓OD✓TJ c• T V 4 U j 0 C D 0 ✓ 4 O W �. Y ■ COO U D 4 4 - D O T 0 ( V N C V J • 0 0 1r C r-, L PL • I. • 4 p0 4- • C Ny W ■ ▪ V • 4. 0 0 U • V C u p✓• C 0 9 0 • C C • V — • ¢ • D J O Y ✓ .n _ L 0•0•14 IU • -. 90.1 4 � ••4apa z .40 n u 0 T �• N• C� 0 -0 N. • • W U L L .. 0 . 2 ^ ✓ 000"'4, J 1 -•4 C . Id P 0TC ✓i0 30C . 0. 4 '0. .. V C V G O C t' ^ J., ✓ P • • P C UUPD••C p^ • C U 4 .. C r 0 4 0 L _' • D V✓ V U y -PL UL C •-•-.9 _ r G 4 4 4 4 ✓ 4 I. • 740..- ✓ CI. • 1 .. 8 • j 7 4 &H MARSH & McLEN., INC. CERTIFICATENSURANCE CERTIFICATE NUMEEry PRODUCER THIS CERTIFICATE IS A S A MATTER OF INFORMATION ONLY AND CONFERS Marsh Risk & Insurance Services NO RIGHTS UPON THE TE 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 504214 -INSRD -CAS -98199 DIVE A U.S. FIDELITY & GUARANTY COMPANY INSURED COMPANY The Salvation Army, a CA Corp. Div 6 B N/A 30840 Hawthorne Boulevard Rancho Palos Verdes, CA 90275 COMPANY C N/A COMPANY 0 N/A THIS IS TO CERTIFY THAT POLICIES Of WSURANCE LISTED HEREIN HAVE BEEN ISSUED TO THE INSURED NAMED HEREIN FOR THE POLICY PERIOD WOIGTED. • NOTWITHSTANDING MY REQUIREMENT. TERM OR CONDITION 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 15 SUBJECT TO ALL THE TERMS. CONDITIONS AND EXCLUSIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PM) CLAIMS. TYPE OF INSURANCE POLICY NUMBER POLICY EFFECTIVE PoLICY EXPIRATION OMITS LTR DATE (MWDOC/Y) DATE DA WDM GENERAL UABIUTY GENERAL AGGREGATE $ 1.000,000 A 71 COMMERCIAL GENERAL 0RE1551699 10/01/99 10/01/02 PRODUCTS• COMP/OPAGG $ 1.000.000 1 ' -I CLAMS MADE X OCCUR PERSONAL BACV INJURY 5 1,000,000 1 OWNER'S & CONTRACTOR'S PROT EACH OCCURRENCE $ 1,000,000 FIRE DAMAGE (My one Be) $ 1,000,000 I MEDEXP (Any cos cerwnl 1 $ 1 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 ORE1551799 (A/O /S1 10/01/99 10/01/02 (P°° person) HIRED AUTOS 800ILY INJURY $ (Pe: accident) _ NON -CWMED AUTOS _ 5350,000 Deductible PROPERTY DAMAGE $ GARAGE LIABILITY . AUTO ONLY - EA ACCIDENT 5 ANY AUTO OTHER THAN AUTO ONLY • EACH ACCIDENT 1 $ AGGREGATE 1 $ E XCESS UABUTY EACH OCCURRENCE 1 $ UMBRELLA FORM AGGREGATE $ OTHER THAN UMBRELLA FORM $ WC STATU OIH- ,_ - � Y-mr EMPLOYERS EMPLOYERS u*ALRYTIOH AND I TORY LPTR S ER '' -' - :- -- - EL EACH ACCIDENT 1 $ THE PROPRIETOR/ WCL EL DISEASE-POLICY Limn; 15 PNITNERSIE7(ECUDVE '-- OFFICERS ARE CCU EL DISEASE -EACH EMPLOYEE $ 'OTHER DESCRIPTION OF OPERATIONSAOCATIONS NEHICLESSPEOAL ITEMS (LIMIT MAY BE SUBJECT TO DEDUCTIBLES OR RETENTIONS) 6-1 CERTIFICATE IS ISSUED AS RESPECTS TO THE PROVISION OF OUTREACH SERVICES; YOUTH SERVICE CENTER SERVICES; INTAKE AND ASSESMENT SERVICES AS PROVIDED BY THE SALVATION ARMYS HILO INTERIM HOME, AND KONA INTERIM HOME. CERTIFICATE LLDDER .., - -- ;. - '• `` ` .,.„' h ,...�� ' , ,,, , i_ �•.,.._:' : . C ANCELLATION F.yv + _ s_3' Y - cat ANY CF M ROUGES in ICON BE CANcEUED BEFORE TE EJPnATON DATE TIIBECr. ME HOMER AFFORDING COYERACE REL ENDEAVOR TO MAILa DAYS %RI TER NOTICE TDM CERTFYsIE THE COUNTY OF HAWAII, RS NOIren MAED NFWn &IT FALU E TO Mra W1 NDTICE SHALL .sort NO ceuGATICN OR UAB JET Cr OFFICERS, EMPLOYEES AND AGENTS 25 AUPUNI STREET ANY KW In TIE Hamm ARSarow° cQ.6UrE ITS AGENTS OR REPRESENTATI\ES. OR M Oast OF HILO, Ht 96720 -4252 �RTRF�Iro- J471 MARSH & MCLENNAN. INCORPORATED BY: John F Wesley • 7 ti 'Gwm sz.. ka- ,:a:e�.s._s:,;il'. 1.. 21-98)... e A cbG .,,der �Ss:..'k �i.� aTsr,R.r.,�.'-L' � "�zi�ALtD AS.OF: U9rS0/99 „_.. �- -- • ° TILE 4110ATION ARMY - HILO INTERIM IIC1110 (SA -IIIII ) DRUG -FREE WORKPLACE 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 -[IIH. 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 working hours or on SA- HIH property at any time. SA -HIH recognizes that tranquilizers and other legal drugs may be prescribed by physicians for medical conditions, but will not condone the misuse of these drugs. 3. Ceterioration 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 -HIII. 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 -HIH 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 -HIII will result in immediate 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 ST\- IIIII. 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. Ail employees shall be asked to acknowledge by written agreement that they have been informed of the above policy about SA -HIH being a drug -free workplace, and.agree to abide by it in.all respects. law, such acknowledgment and agreement are required of staff members as a condition of continued employment. IMPAIRED IMFLOYIOS POLICY: Any employee of the SA -HIH 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 community resources providing counseling and treatment. • 3 2. Due to the unique nature of the agency, being a child caring facility, the SA -HIH 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. I 4 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. LW • • .o m G THE SALVATION ARMY HILO INTERIM HOME 94 �V4T°� RE: USE OF TOBACCO PRODUCTS The Salvation Army - Hilo Interim Home concurs with Act 289 -- Relating to Smoking (effective 6/13/39). The Hilo Interim Horne 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 Home 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 -HIH prohibits staff smoking in view of youth program participants, on grounds or off grounds. ,.. • ablle ®f Cor tento • 4 6 rxrat.;;Ezt:4F.izcv:iy LP- 0 T • ra AVERY' HIDDEN TABTM DIVIDERS