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HomeMy WebLinkAboutCOM 0667.045 1998-2000Stephen K. Yamashiro Mayor DEPARTMENT OF FINANCE 25 Aupuni Street, Room 118 • Hilo, Hawaii 96720 -4252 808) ' -8234 • Fax (808) 9e1 -8248 HAWAII COUNTY NONPROFIT GRANTS (FY 2000 -01) HUMAN SERVICES NONPROFIT GRANTS REVIEW COMMITTEE (HSNPGRC) FISCAL YEAR ENDING:June 30, 2001 DATE OF APPLICATION: 01/31/00 GRANT APPLICATION FOR: YWCA Ekahi (Hamakua Youth Center) Legal Name of Organization: Mailing Address: Facility /Site Address: Director :Site Manager: Organization President: Contact Person (Grant Writer) Yes Supplementer o.eratin: su YWCA of Hawaii Island Judy Graham Amy Bugado Susan Labrenz Judy Graham /Rosie Sakamoto Amount of request for County funds: S 5,500 Total annual budget of organization: S 2, 444, 561.00 Has the applicant applied for any other funds from the County of Hawaii this fiscal year? Source /Department: Family Support Services, Sexual Assault Support V No Agency /Program(s): L., Social Services 0 Youth Programs Elderly Programs Check Category ties) Culture and Arts Education C Other Briefly, define the program for which funding is being requested: II II new computerized math and english program County of Ti9 a uaii (Program Title) 145 Ululani Street Hilo, Hawaii 96720 P.O. Box 777 Honoka'a, Hawaii 96727 ort for Hamakua Youth Cente 1 Phone: 775 -0976 Phone: 961 -8324 Harry A. Takahashi Dire.tor S. K. Schutte Diput., 935 -7141 Phone: 775- 0976/885 -4324 File No. Ref. To: Date FEB 2 3 2000 4 1 I. QUALIFYING STANDARDS FOR APPLICANTS An applicant must meet all of the following standards: O 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. O Have a governing board whose members serve without compensation and have no conflict of interest between their regular occupations and the services provided. C Have bylaws or policies which describe the manner in which business is conducted, including management, audit, fiscal policies and procedures, policies on nepotism, and policies on management of potential conflict of interest. Have at least one year's experience with the service or activity for which the appropriation is sought or can otherwise demonstrate to the satisfaction of the County sufficient expertise to successfully carry out the service or activity. O Be licensed and accredited in accordance with applicable requirements of Federal, State and County laws. II. GRANT CONDITIONS The applicant agrees to comply with the following terms & conditions prior to receiving a grant award. A. Comply with applicable Federal and State laws prohibiting discrimination against any person on the basis of race, color, national origin, religion, creed, sex, age, or handicap. B. Agree not to use any public funds for purposes of entertainment or perquisites. C. Comply with such other requirements as the Director of Finance may prescribe to ensure adherence by the nonprofit organization with Federal, State, and County laws, and established standards for fiscal and program management. D. Allow the Director of Finance, the committees of the council and their staffs, and the Legislative Auditor access to records, reports, files, and other related documents in order that the program, management, and fiscal practices of the nonprofit organization may be monitored and evaluated to assure the proper and effective expenditure of public funds. III. RECORDS AND REPORTS A. The applicant shall follow generally accepted accounting procedures and practices and shall maintain books, records, documents, and other evidence, which sufficiently and properly account for the expenditure of County funds. The books, records and documents shall be subject at all reasonable times to inspection, reviews, or audits by the County expending agency, the Director of Finance, and the Legislative Auditor, or by their representatives. B. The County expending agency, Director of Finance, or County Council may request periodic written reports on the use of County funds. C. The nonprofit organization shall submit a final written report to the Legislative Auditor within sixty (60) days after June 30 of the fiscal year. The report shall include an explanation of the public benefits derived from the awarding of the grant and a listing of other funding sources and amounts obtained during the award period. 2 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 YWCA of Hawaii Island (Legal Name of Organization) hereby agrees to administer the Ekahi Program (Hamakua Youth Center) 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 (Program Title) • 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! C� J / /d:2•d SignaturefPresident'Chai erson Date Signature of Executive DirectorNanager Date 4 YWCA OF HAWAII ISLAND HAMAKUA YOUTH CENTER (EKAHI PROGRAM) PROGRAM /SERVICE DESCRIPTION A. Overview 1) Describe the program for which funding is being requested. We seek $5,500 for the 2000 -2001 fiscal year to supplement operating expenses at Hamakua Youth Center, Honokaa, and to start a computerized basic math and English skills program for high school students. The funds will go towards rent, Internet service, an Internet phone line, computer maintenance, and a short-term, part-time coordinator for the skills program. Founded in 1996, Hamakua Youth Center is located across Honokaa's main street from Honokaa High & Intermediate. It serves mostly teenagers on weekdays after school. Activities available include IBM computer access (5 stations), Internet access (3 lines), pool table, board games, sewing and darkroom photography, peer tutoring, and an opportunity to do homework and socialize in a safe place. This is a drug prevention project chiefly funded by the State Department of Health, Alcohol and Drug Abuse Division, with federal block grant funds ($75,000 annually). Staff includes a full -time Program Coordinator and a half -time Youth Activities Instructor, who are greatly assisted by Volunteer Director Rosie Sakamoto, a DOE - certified teacher and counselor. The Executive Director of the YWCA supervises the program. The YWCA Finance/Human Relations Department provides accounting and personnel services within a 10 percent indirect fee. For several years Queen Liliuokalani Children's Center has funded peer (student) tutors. For fiscal 1999 -2001, the Department of Health changed its Scope of Services request to give major emphasis to a Hawaiian- values prevention curriculum and related activities, and less emphasis to Hamakua Youth Center itself. The shift of focus has led to a projected shortfall in operating expenses for the center for 2000 -2001, which our application seeks to remedy. In addition Hawaii Community College has given Hamakua Youth Center an expensive software program, Skillsbank, provided that the youth center will implement a well - constructed learning program. Because existing staff time is fully devoted to operating the center and implementing the prevention curriculum, we need short-term help to properly get a Skillsbank program up and running. Skillsbank prepares youth (or, it may be, adults) for jobs or college entry. It is used at UH -Hilo Learning Center for remedial purposes. 1 2) What unique or significant service will be provided? Hamakua Youth Center is somewhat unique because it is a successful teen center, serving 15 to 20 youth daily after school. Other communities, Waimea and Laupahoehoe, have sought to establish youth centers but did not attract teens. At HYC participants come from Hawaiian, Filipino, Portuguese or mixed ancestry families who typically have low incomes and do not have computers at home. The center is significant in part because of the diversity of programs. Each July the center offers a month -long Hawaiian - culture program, Na Opio 0 Hamakua, to 20 intermediate -age youth. In collaboration with Honokaa High & Intermediate, the center hosts a weekly pre - suspension program. Last year this program, called Janus, reduced the school suspension rate by 40 percent. From her base at the center, volunteer Sakamoto provides some programs for pregnant teens, and last year brought in the "Baby Think It Over" (pregnancy prevention) program. The center has hosted computerized adult employment training during school hours. Skillsbank computerized learning will be a unique opportunity for youth with low academic skills to ready themselves for community college or job proficiency. 3) What specific outcomes are to be achieved? The County funds requested will help us continue with Hamakua Youth Center and its existing programs. We want to initiate an in- depth, structured Skillsbank computer learning program for 20 or more high school students annually. YWCA Ekahi has developed other performance targets for the Department of Health in relation to the prevention curriculum (see section D.1). 4) How will the proposed program empower participants clients to become self - sufficient and facilitate positive social change? Hamakua Youth Center facilitates positive social change by providing wholesome alternative and educational activities for a high -risk age group during non - school hours. As part of our work for the Department of Health, the center hosts drug prevention gatherings for parents and extended family members. Occasionally, service- oriented community groups meet at the center. The Janus program and Na Opio 0 Hamakua include self - esteem components. B. Problem/Need I) What is the problem /need the proposed program is designed to meet? The program uses the federally recognized prevention strategies of "alternative activities" and "education" to prevent substance abuse. It should be noted that ice and heroin are in use in Hamakua, and that there have been several alcohol and drug- related youth deaths in Hamakua in the past few years. The addition of a Skillsbank computerized learning element to the center will address the low academic skills and academic aspirations of youth from the former plantation community. Skillsbank has been successfully used at Hawaii Community College and by Alu Like on Oahu and in Hilo. The DOH "1998 Hawaii Student Alcohol and Drug Use Study" specifically cites low school commitment and low educational aspirations as drug "risk factors" for Island of Hawaii students. 2) Who is the target population and what are the specific needs? The target population is youth age 12 to 18 from relatively low- income families with an ethnicity profile characteristic of a Hawaii plantation community. The drug prevention curriculum that Ekahi sponsors in school classrooms was developed by Kamehameha Schools. The target population at the center, after school, consists of youth who typically do not participate in sports and who are interested in computers, pool, darkroom photography or related activities. The center is one of four emerging computer centers between South Hilo and Honokaa that can eventually assist rural residents of any age to upgrade their computer skills. 3) What is the geographical area(s) to be served, and hours of operation? The center attracts youth from Honokaa, Kukuihaele, Paauhau and Haina. In the summer they also come from Paauilo and Waimea. The center is open four hours a day after school. It is also open one morning a week for the pre- suspension program, Janus, and one night a week for walk -in computer use. With additional programs for pregnant teens, parents, or evening events, the center is typically busy 30 hours per week. C. Collaboration /Coordination 3 1) What speck measures will be taken to collaborate coordinate with other community resources to achieve maximum program efficiency and cost effectiveness? The center collaborates with Honokaa High & Intermediate, and Honokaa Elementary (6t grade), in many areas. For Janus, the center provides an off - campus site and weekly speakers; the DOE funds the principal instructor. For the E Ola Pono prevention curriculum, YWCA Ekahi provides the instructors who teach in DOE classrooms. We also collaborate with Hamakua Health Center, whose community educators deliver an anti - tobacco program once a month for youth at the center. The center's RSVP Volunteer Director Sakamoto chairs the Hamakua Sexual Assault Support Services team and has cooperatively arranged major inter - school programs. We collaborate with a local nonprofit, Na Koa 0 Puukohola Heiau (Hawaiian warriors), whose members present the drug prevention curriculum. Ekahi staff attend meetings of Hilo/Hamakua Community « or Development Council's high -tech task force to cooperate with other emerging computer centers at Papaikou, Honomu and Laupahoehoe. To implement Skillsbank, we will collaborate with Hawaii Community College and Honokaa High & Intermediate. 2) How will these measures reduce or eliminate any existing duplication of services to your designate target group? With respect to overlapping services, Hamakua Youth Center targets a different age group than either the DOE's A+ program or the County's Summer Fun program. There is some limited overlap with the County's Honokaa Sports Complex. Honokaa's Salvation Army appears to target younger children for after - school activities. In general, the center collaborates with others to pool existing resources. D. Goals and Objectives 1) What are the major goals, benchmarks of the proposed program? YWCA Ekahi's performance targets for fiscal 2000-2001 are established with the Department of Health: • Of 30 to 40 Hamakua parent participants, more than 50% report they have developed new skills to prevent ATOD [alcohol, tobacco and other drug] use by their children. • Of 108 students who participate in E Ola Pono [Live the Proper Way] curriculum, 60% show an increase in ATOD prevention factors and resiliency. • Of 100 youth who receive anti - tobacco presentations, 60% demonstrate increased knowledge of specific harms caused by cigarette smoking. With respect to this application, our major goal is to continue Hamakua Youth Center. With respect to Skillsbank the goal is to measurably increase the academic proficiency of 20 or more Honokaa High School students during the fiscal year. 2) What specific action objectives/action steps are planned for each goal? The action steps to meet drug prevention goals have been outlined in "milestones" submitted to the Department of Health. The action steps to sustain teen participation at Hamakua Youth Center include computer and center maintenance, and scheduling and publicizing activities such as sewing, darkroom photography, pool tournaments, art classes, speakers, excursions to Waipio Valley and elsewhere, and occasional dances and ho'olauleas. To get Skillsbank up and running, we propose to employ a community -based coordinator part-time for three months. HCC will provide free training to our staff and tutors, and has sent the proposed coordinator, Mary Hinck (see attached resume), to Oahu for training. Steps that need to occur between September and December 2000 include: ♦ Set up a record - keeping system and file for student participants ♦ Orient students to Skillsbank and test them on pre- existing forms ♦ Consult with DOE teachers on the level of student achievement and test results ♦ Correlate test results with appropriate Skillsbank units to develop a work plan • Develop evaluation forms • Report to DOE teachers and college counselors • Recruit high school participants ♦ Coordinate training sessions for staff and for peer tutors funded by Queen Liliuokalani Children's Center ♦ Coordinate with UH/HCC with respect to student scores and application to university ♦ Offer Skillsbank as an option to Honokaa's Job Training Employment office for use during school hours • Assess future needs of the program • Schedule the program within existing or expanded hours at Hamakua Youth Center 3) What is the timeline (start and end dates) for each action step? We plan to hire a Skillsbank coordinator for approximately 10 hours per week beginning in September and concluding in November 2000. The youth center continues daily operations year round. The Janus program runs during the school year, as do tobacco prevention sessions with Hamakua Health Center. The E Ola Pono prevention curriculum begins in October for the first semester, and again in late January for the second semester. The July Na Opio 0 Hamakua summer program is spearheaded by RSVP Volunteer Director Rosie Sakamoto, who begins planning in March. In September and again in January alternative activities for E Olo Pono students, and sessions for their parents, are scheduled. E. Service Delivery 1) What methodology will be used in the proposed program's delivery of service(s)? YWCA Ekahi (Hamakua Youth Center) has been under contract with the Department of Health since its inception. Staff members have been trained in prevention principles, confidentiality, effects of specific drugs, and federally approved prevention strategies as well as risk and resiliency factors. The program has a Quality Assurance Plan and written Policies and Procedures. Staff members commit to the Code of Professional Ethics for Prevention Providers. The Volunteer Director is a retired DOE - certified teacher with long experience in Hawaii. At the same time, the development of the youth center has been a "learn by doing" experience for staff and volunteers. We are fortunate that the center is popular with teens. Daily attendance logs are maintained. 5 R r, I F. Evaluation 1) What process will be used to evaluate the program and service(,)? The E Ola Pono (Live the Proper Way) prevention curriculum is evaluated by students who complete pre and post tests prepared by Kamehameha Schools. Their parents who attend prevention sessions at the center complete post tests. YWCA Ekahi initiates a consumer (youth) and community satisfaction survey each year. The Department of Health, ADAD, monitors the program annually and requires quarterly reports regarding performance targets and milestones. The center submits monthly reports for review by the YWCA Executive Director and by the Department of Health, ADAD. The program will implement an evaluation plan for Skillsbank participants and their DOE teachers. 2) How will this process measure the outcomes specified in Item D, (1 - 4)? The annual community and consumer surveys, and the performance targets set with the Department of Health, measure qualitative performance. The daily attendance log, monthly reports to the YWCA and Department of Health, and quarterly and annual reports record quantitative accomplishment in terms of numbers served. The Skillsbank software includes a testing system which will show academic progress. G. Program Fees I) Does your organisation charge a membership fee for service participants? Hamakua Youth Center does not charge a membership fee to participants. 2) Does the proposed program charge participants a fee for service(s) provided by your organisation Basically, Hamakua Youth Center does not charge a fee to youth. Minor exceptions might include a $1 ticket price for dances, etc. We have hosted a few adult computer classes for a $15 fee. We cannot offer free adult computer classes, but have hosted them when subsidized by others. H. Viability 1) What is your justification or rationale for the expenditure of public funds for the proposed program? Hamakua Youth Center is deserving of a modest commitment of County funds because it is a valued resource in the community, mostly to teens but also to some adults including kupuna. The center has the potential to eventually become a technology center for a range of resident age groups. It has successfully attracted a high -risk age group, local teenagers, and helps keep them out of trouble during non - school hours. 2) What are your financial and programmatic plans to sustain the proposed program beyond the upcoming fiscal year? We would like to continue with the Department of Health, ADAD. Note that the center has also successfully secured small grants in the past from three Hawaii -based foundations, and from the Office of the Attorney General, Queen Liliuokalani Children's Center, and the Kellogg Foundation ($15,000 in technology support in early 1999). Emerging cooperation between the four computer centers between Rural South Hilo and Honokaa should result in cost savings. Once a system is in place for Skillsbank, existing staff and tutors can run the program. With respect to the anticipated shortfall in 2000 -2001, it is difficult to obtain "operating" support from grants, which tend to be project oriented. We believe the operating support requested from the County is modest compared with the benefits to be conferred I. Budget: Please see forms and attachment. ORGANIZATION/INFORMATION A. Board of Directors I) Has the organization's Board of Directors received formal training within the past two (2) fiscal years? The Board of Directors receives formal training on an annual basis; however, certifications are not given. In October 1999, Diana Kahler, a Help for Non - Profits volunteer, facilitated a half -day Essentials of Successful Boards. Every fiscal year board members were offered monthly opportunities for training on a variety of topics. There were half -day Essentials of Successful Boards conducted by Diana Kahler. In addition, presentations by our insurance broker, auditor, and others are scheduled as part of a regular board meeting. Board members also attend the training offered by East Hawaii Health and Human Services and Hawaii Island United Way and present their learning to the board at the next regular meeting. New Board members receive an extensive manual including information from prior training. 2) What are the primary roles and responsibilities of your organization's Executive Director? 7 C As stated in our Bylaws, the responsibilities of the Executive Director are: The Executive Director is responsible for the execution and administration of policies and programs approved by the Board. The Executive Director attends and participates in discussion in all meetings of the Board of Directors, and of the Executive Committee, except when matters concerning her/his own employment are under consideration. The Executive Director acts as the agent of the Board of Directors in the employment and release of staff according to the policies and procedures established by the Board of Directors. As head of staff, the Executive Director is responsible for the supervision and direction of staff and for the implementation of approved personnel policies. 3) What are the primary roles and responsibilities ofyour organi.:ation's Board of Directors? (Clarify role of executive officers vs. general membership). As stated in our Constitution the responsibilities of our Board of Directors are: • maintaining the YWCA as a separate autonomous women's organization with an established Mission; • fostering development of the Association as a women's membership movement; • communicating the Mission to members and assuring that they have opportunities to take part in furthering it; • determining and carrying out the policies and programs of the Association; • insuring that the Association's policies and practices reflect the YWCA's organizational commitment to racial, ethnic and cultural diversity; • controlling operating funds and capital assets for the use and benefit of the Association; • assuming final responsibility for personnel policies and for employment of staff, requiring the executive director to be a voting member or associate of the Association; • maintaining a responsible relationship with the YWCA of the U.S.A. as embodied in Article II of the National Constitution; • electing the officers of the Association; • establishing the program of the Association and the planning process by which it is determined; • approving all contracts and leases. The general membership of the YWCA elects both the Nominating Committee and the Board of Directors. The Board of Directors elects its own officers who constitute the Executive Committee. The role of the Executive Committee is stated in the Bylaws as: The Executive Committee shall consist of the officers of the Board of Directors, the chairman of the Finance Committee, the chairman of the Personnel Committee and the immediate past president as an ex- officio member without voting privileges unless serving as an officer or chairman of said committees. It shall act in the interim between board meetings on matters requiring immediate attention and shall have all powers of the Board, except that it shall not reverse any action of the Board or approve any expenditures not previously authorized by the Board. Two - thirds of the members of the committee shall constitute a quorum. Actions of the Executive Committee must be approved by the Board of Directors at its regular meeting. NOTE: Our Board has a long tradition of understanding its policy making and fiduciary roles as contrasted to the administration and implementation role of the Executive Director and management staff. B. Past Performance 1) 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. All YWCA programs set realistic goals and consistently achieve these goals. We do what we say we are going to do. In calendar year 1998 the YWCA served 16,528 individuals in its seven programs. We expect similar numbers for calendar year 1999 (data will be compiled in April 2000). Our earned income programs (Aquatics, Child and Family Program Services, and Fitness and Arts Education) do not keep outcomes data in a statistical format. We measure success by the customer's continued patronage, and enrollment in our programs has remained steady. Our programs funded by government contracts keep statistical data on outcomes. See the attachment immediately following this narrative for individual (Ekahi) program data. 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? Our long -range financial plan is that earned income programs make a profit; government contract funded programs break even; government funded programs develop earned income components; depreciation is cash funded; maintenance on buildings and equipment is current; and there is a cash fund balance. However, the YWCA seeks programs or accepts offers to umbrella programs based on how well the meet the mission and strategic plan goals of the YWCA first. If they meet 9 • PROGRAM MONITORING SOURCE CONTACT NAME PHONE NUMBER Ekahi Department of Health, ADAD Lillian Jeskey- Lubag 692 -7512 Healthy Start Department of Health, MCHB Gladys Wong 453 -6020 Sexual Assault Support Services Kapiolani 1997 -99 Adriana Ramelli 535 -7500 Mother/Infant Support Team Department of Human Services Estrelita Rodrigues 586 -5673 those primary criteria, then the financial criteria is that they break -even, paying for all of their director costs and any increase in administrative overhead. This program like teach of our programs is important to the achievement of our Mission, Strategic Plan and Financial Plan. Like a jigsaw puzzle each piece makes the whole strong and complete. We are able to spread our fixed expenses and administrative overhead across diverse programs, thereby enabling us to offer quality management services at 10% of expenses (before administrative overhead). D. Monitoring 10 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. E. Alcohol, Tobacco and Drug -Free Workplace Policies and Information 1) How does your organization address alcohol, tobacco and other drug prevention information dissemination as part of your workplace and or program environment? Information is included in our Personnel Handbook, which is distributed to all employees before hiring as part of the job offer process. Employees are given a week to thoroughly review the policies and then sign off that they have read and understood them. Each work site has a designated outside smoking area and smokers are encouraged to quit during the Great American Smokeout and through supportive encouragement from coworkers. We use posters developed by teens in our drug prevention program, Ekahi, to increase awareness. On the extremely rare occasion, when a staff person has more serious drug problems, we first encourage them to seek outside help and then proceed to progressive discipline if that does not work. Overview Annual Report 1997 -98 ATOD Prevention Services for East Hawaii prepared by YWCA Ekahi Program This report will be mainly a summary of the ATOD prevention activities reported in quarterly reports to ADAD. With respect to general direction, Ekahi focused on strengthening the Hamakua Youth Center, now in its second year. Ekahi also shifted orientation more strongly to East Hawaii and dropped most activities in Waimea in response to auditor's comments. In terms of scope of service, Ekahi fulfilled two outcome objectives, prepared required article for Coalition for Drug Free Hawaii newsletter, and devoted most funding and staff time to the recurring alternative activities CSAP objective. Ekahi attended ADAD prevention meetings on Oahu, sent six youth and two adults to the Coalition's youth training at Camp Erdman, and ensured that Ekahi staff received appropriate training. Ekahi submitted Minimum Data Set information monthly to ADAD. Ekahi targeted high risk youth in specific programs (see below) and served mostly high risk and Hawaiian youth at Hamakua Youth Center. At least 30 percent of youth served were Hawaiian or part Hawaiian. Consumer and Community Satisfaction Surveys Twenty -one youth (consumers) and 12 adults (community) were surveyed with respect to Hamakua Youth Center in June 1998. Twenty youth found the center "quite valuable" and only one found it "somewhat valuable." Nineteen youth found staff person George Ahuna "a friend and helpful," and only one reported "somewhat helpful." All 21 wanted to see the center continue. Most youth attended the center either 3, 4 or 5 times per week. Ten of 12 adults found the center "very valuable" and 2 reported "somewhat valuable." Nine adults reported the center was helpful to them in their work with youth. Nine were fully "satisfied" and 3 were "somewhat satisfied." Adults described the following benefits of the center: opportunity for social life, educational dimension or education oriented, computer access, safe for doing homework, provides tutors and after school help, is a welcoming place. Adults suggested the following areas for improvement: more structured classes, improved decor and lighting, more career guidance, removal of violent or fighting games from computers, and more youth involvement. B Past Performance 1 • The adults represented small business, Honokaa School staff, E Ala Ike staff and community volunteers. Program & No. Sessions Date Location Participation RECURRING ALTERNATIVE ACTIVITIES Youth Center weekdays Honokaa Summer Teen Theatre (25) June /July Waimea Na Opio (20) July Honokaa Ukulele classes (6) Oct /Nov Honokaa Basic Drawing (6) Oct /Nov Honokaa Ukulele classes (6) N/D /Jan Honokaa Pool tournament (8) Oct Honokaa Theatre games (6) Oct /Nov Paauilo Maskmaking (6) Nov /Dec Paauilo Breakdance classes (3) Feb Honomu Comets baseball (part) Ap /May Hilo Hiphop classes (3) June Hilo Office skills (2) June Honokaa Fimo beads (2) June Honokaa SINGLE ALTERNATIVE ACTIVITIES Service to youth center Aug Service to senior cit. Aug Halloween dance Oct Halloween open house Oct Cheerleaders hiphop Feb Pingpong demo Ap Acryllic nails Ap Ocean Sports outing May Project Grad Pahoa (part)June Sewing June Photography June RECURRING EDUCATIONAL ACTIVITIES Tutoring (18) Tutoring (8) CSAP art classes (4) CSAP yoyo /goal set (6) Tobacco cessation (8) Tutoring (numerous) SINGLE EDUCATIONAL ACTIVITIES McDonalds application Dec Safe Touch Feb CSAP HCC (college) trip May Honokaa Papaaloa Waimea Honokaa Honokaa Honokaa Honokaa Beach Hilo Honokaa Honokaa July Honokaa Aug Honokaa Nov /Dec Honokaa Jan /Feb Honokaa F /Mar /Ap Waimea Sep /June Honokaa Honokaa Honokaa Hilo 12 - 15 av 8 7 10 7 5 8 9 8 15 av 11 - 12 6 - 8 5 - 6 6 - 12 2 6 120 30 7 5 8 10 10 4 3 1 ea 1 ea 12 13 av 1 to 5 2 teens 3 60 20 2 • INFORMATION DISSEMINATION - 30 anti tobacco radio commercials - Oct - anti - tobacco soccer posters widely distributed - Jan - 400 red ribbons to Honokaa High PEP team - Feb - info presentation on AIDS to coalition - April - Quit tobacco video shown to PEP team - June - 10 teen oriented anti - tobacco radio commercials - June - AIDS posters distributed - June - 12 youth oriented articles Hamakua Times - Feb to June - ADAD /youth center article Tribune Herald - June COMMUNITY MOBILIZATION - 7 Hamakua coalition meetings - participant Managing Information in Rural America team Ekahi collaborated or networked with the following agencies, organizations, schools and businesses during the year. Beauty by Island Girlz (business) E Ala Ike (high risk youth) East Hawaii Tobacco Coalition Coalition for Drug Free Hawaii Councilmembers John Ray and Dominic Yagong CC Jon's (business) CSAP (high risk) program at Honokaa High Department of Labor, Honokaa Hamakua District Development Council Hamakua Health Center Hawaii Community College Honokaa High PEP team Honokaa Swim Pool Kamehameha Drug Free Schools Program Kumon Math and Reading McDonalds Waimea Na Koa Hawaiian Warriors Ocean Sports Waikoloa (business) Parks and Recreation - Waimea, Honomu, Honokaa Papaaloa Senior Citizens Salvation Army Schools - Laupahoehoe, Honokaa, Paauilo, Pahoa TEAM Kohala (drug prevention) Tutu's House (nonprofit business) Waimea Boxing Club Waimea Community Theatre Waimea Pingpong Club Waimea Tree Nursery West Hawaii Tobacco Coalition YWCA Teen Court 3 ATOD RELATED TRAININGS Name Date Ray (vol) Ahuna Manu (vol) Ahuna Ahuna Oct Feb. Feb April March Graham Oct Sakamoto (vol) Oct Graham Dec Graham Jan Graham March Graham May Graham March OUTCOME OBJECTIVES Hours Sponsor /Content 5 16 16 1 to 2 1 7 7 3 6 8 32 1 1. The outcome of tobacco cessation classes was reported in the fourth quarter. Two youth participants experienced a 50 percent reduction in tobacco use and none quit permanently. 2. Ekahi's second outcome objective measured the increase in the protective factors of social bonding and increased perception of supportive community network, in connection with the July 1998 Na Opio program in Honokaa. Pre and post tests were the measuring instrument; the instrument was reviewed by ADAD's Lillian Jeskey - Lubag, resulting in changes. Seventeen to 18 youth were surveyed. The following factors measurably increased among participants: confidence in speaking in front of groups; view that others are supportive; view of self as becoming a youth leader; knowledge of Hawaiian culture; perceived knowledge of values like respect and self worth. For unexplained reasons the following negative factors increased: view of self as having difficulty making friends, view that family was "sometimes" proud of you instead of "often" proud of you; view of self as "sometimes" a helper within a team instead of "often" a helper within a team. ANALYSIS OF PROGRAMS BY PROTECTIVE FACTORS Tobacco Free Teens - ALA Kam Schools Drug Free " ADAD - alcohol Bloodborne diseases -YWCA AG - crime prevention AG - crime prevention ADAD - outcome objectives Smokeless in Hawaii - DOH Hawaii ATOD use - ADAD Prevent. Generalist -ADAD Bloodborne diseases -YWCA 1. The following activities addressed the skills of comunication: Hamakua Youth Center (social skills and computers), Summer Teen Theater, Na Opio, Basic Drawing, Theatre games, Maskmaking (inner and outer mask), CSAP art classes, CSAP yoyo /goal setting (through poetry), tutoring. 4 • 2. These activities addressed appreciation of cultural diversity: Summer Teen Theater (high risk local youth among others attending private schools), Na Opio program, service to senior citizens. 3. These activities addressed the skills of problem solving and /or career development: Summer Teen Theatre, Office Skills, McDonald's application program, tutoring, tobacco cessation classes, CSAP yoyo /goal setting, CSAP HCC (college) excursion. HAWAIIAN AND HIGH RISK YOUTH PARTICIPATION At least 30 percent of participants in Ekahi programs have been Hawaiian. The percentage was higher in the following programs: Youth Center and youth center computers, Na Opio, Comets baseball, Halloween dance in Waimea, CSAP art classes, CSAP yoyo /goal setting, CSAP HCC (college) excursion. The following activities directly targeted and /or attracted high risk youth who had been previously identified by the DOE, E Ala Ike, or other agencies: pool tournament, three CSAP activities, Summer Teen Theatre (some CPS referred), Hilo hiphop classes, Kumon (partial scholarship). In general participants in Ekahi programs are of Hawaiian, Filipino or Portuguese descent and most come from low- income families characteristic of the Hamakua district. Some E Ala Ike youth are youth center regulars and attend with therapeutic aides. STAFFING Staffing matters have been reported in quarterly reports. In summary, Judith Graham has been full time staff; George Ahuna has been half -time staff; and Susan Labrenz, YWCA executive director, has been program director. Ahuna took a three month leave of absence from September through November 1997 and was replaced by half -timer Rochelle Ahuna who had previously been employed by Ekahi. Prepared by Judith Graham 5 E � JO 'I`i' E _.;'- ;�:n . PRECEDING FISCAL:.YEAR R : FISCAL .'YEAS .200.: Item #' • • ,,, y a t n3F � rst Status Y `arid Salary Total Agency Budget FY 99 -00 Total Program Budget FY 99 -00 Total Agency Budget FY 2000 -01 Total Program Budget FY 2000 -01 .•. •ri+ 1 Title: Executive Director ;: P "' F/T P/T F/T P/T Name: Labrenz, Susan $ 45,785 916 47,159 943 2 Title: Program Coordinator F. F/T F/T F/T F/T Name: Graham, Judy . $ 23,095 23,095 23,788 23,788 3 Title: Youth Activity Instructor P P/T P/T P/T P/T Name: Juan, Lovey $ 9,750 9,750 10,237 10,237 4 Title: Skillsbank Coordinator P P/T P/T Name: Hinck, Mary $ 1,560 1,560 1,560 5 Title: Peer Tutors P P/T P/T P/T P/T Name: Various ;$ 1,800 1,800 1,800 1,800 P P P $ 6 All other program positions throughout YWCA P FT & PT FT & PT All other agency staff not related to this program $`" 1 1,184,472 . TAT PQSII;,Ei( yr = ;, ...:. ' 114 4 105 5 1 :+A ✓. beeeec Table ' "z; ,'' ,",�"" .rflct.4) " 1,310,695 35,561 1,269,016 38,328 1,560 INSTRUCTIONS: AGENCY /ORGANIZATION: YWCA Of Ilawaii Island PROJECT NAME: Ekahi BUDGET TABLE 1 DETAILS OF PERSONNEL SERVICES 1. All administrative and Direct Salaries must be included. (Please exclude non - program positions) 2. a) P= Indicate if whether employee is - F /T= Full -Time Employed (30 -40 hours per week) P /T= Part -Time Employed (20 or less hours per week) b) Salaries PAGE -1 AGENCY/ORGANIZATION: YWCA Of Hawaii Island PROJECT NAME: Ekahi TABLE 2 EMPLOYEE BENEFITS/PAYROLL TAXES Item 2 "11 EMPLOYEE BENEFITS (TOTAL) * 3 Health Insurance Dental Insurance Other Benefits (Specify) Retirement 11.6% & Life Insurance PAYROLL/TAXES (TOTAL) FICA 7.65% SUI (unemployment Ins.) 1.25% Worker's Compensation 2.6%/1 .94% TDI (Disability) 0.6% PRE CEDING FISCAL-YEAR"'' Total Agency Budget FY 99-00 191,564 Total Program Budget FY 99-00 6,505 101,555 0 90,009 100,267 22,296 34,407 8,464 165,434 3,720 0 2,785 2,720 445 925 213 it-FISCAL YEAR 2000.400r;,=:., Total Agency Budget FY 2000-01 217,302 102,369 0 114,933 97,079 16,977 28,854 7,614 Total Program Budget FY 2000-01 3,720 0 2,869 - 4Aiz 2,932 479 744 230 0 0 4,385 lita:i4 • 119 20 30 9 178 356,998 10,808 367,826 10,974 178 * = MUST itemize as attachments(s). Applicable only to the ' Grant Request Only Projected Expenditures" column. AGENCY /ORGANIZATION: YWCA Of Hawaii Island PROJECT NAME: Ekahi TABLE 3 DETAILS OF OTHER CURRENT EXPENSES 10,415 2,782 1,440 775 7,575 1,606 2,000 17,040 12,000 3,700 250,627 21,289 20,579 33,062 113,347 43,698 8,453 46,572 285,367.. 11,750 21,552 7,516 212,070 3,700 8,050 2,462 294 34,995 n ? 250 3,749. `. r 200 2,490 800 7,575 550 0 Total Program Budget Total Agency Budget FY 99 -00 FY 2000 -01 1 * 2 3 4 5 * 6 * * * PROFESSIONAL FEES Legal Accounting /Bookkeeping Audit Fees Training Consultant /Subcontracted Instructors Administrative Fees SUPPLIES (TOTAL) Office Program Consumable TELEPHONE POSTAGE & FREIGHT OCCUPANCY (TOTAL) Rent Utilities Janitorial Repair and Maintenance EQUIPMENT (TOTAL) Purchase Rental Repair and Maintenance PRECEDING, FISCAL YEAR FISCAL YEAR 109972000i Total Agency Budget FY 99 -00 7,113 22,500 12,815 329,991 21,915 265,648 70,247 22,324 16,155 31,768 22,402 6,516 215,767 116,670 44,472 8,453 46,172 27,151 3,874 13,336 44,361 2,915 7,500 2,500 282 Total Program Budget FY 2000 -01 1,400 600 1,050 0 1,562 6,600 575 400 406 200 1,000 , 12,900 * = MUST itemize as attachments(s). Applicable only to the "Grant Request Only Projected Expenditures" column. AGENCY /ORGANIZATION: YWCA Of Hawaii Island PROJECT NAME: Ekahi TABLE 3 (Continued) DETAILS OF OTHER CURRENT EXPENSES 7 8 9 10 11 12 13 *14 *15 Total Agency Budget Total Program Budget Total Agency Budget Total Program Budget FY 99 -00 FY 99 -00 FY 2000 -01 FY 2000 -01 8,329 1,573 36,990 450 435 24,604 9,000 8,829 3,420 15,610 14,286 7,094 45,853 20,930 4,500 700 520 1,104 885 513 2,324 1,302 30,154 9,000 8,829 3,420 9,390 7,436 6,560 51,403 6,516 1,713 23,386 18,330 7,500 500 1,840 500 270 1,070 Per Diem 0 Auto RentaUBus rental 0 INSURANCE (TOTAL) General Liability Fire Auto NDOA (Board Insurance) PRINTING PUBLICATION & SUBSCRIPTIONS TRAVEL (TOTAL) Air Fare AUTO MILEAGE REIMBURSEMENT AUTO GASOLINE PURCHASES MEMBERSHIP DUES STAFF TRAINING OTHER/PROGRAM ACTIVITIES CEDING FISCAL YEAR ~ °. 32,031 804,016 'ISGA Y EARI 34,598 3,762 n 0 0 * = MUST itemize as attachments(s). Applicable only to the "Grant Request Only Projected Expenditures" column. H �� •n' % < cV h',ti .='= :x >'?. e nr - 6 :. � x... PRECEDING FISCAL YEAR FISCAL YEAR2000- 2001::; 'w: °F: :' >u.: Total Agency Budget g y g FY 99 -00 Total Program Budget g g FY 99-00 0 Total Agency Budget g Y g FY 01 F 2000-01 000 Total Program Budget g g FY 1 0 200 -0 i � ''. . Fj ' . R e �t°3iil� . ale 4) TOTAL PERSONNEL SERVICES 1,667,693 46,369 1,636,842 49,302 1,738 ale 3) TOTAL OF OTHER CURRENT EXPENSES 846,476 32,031 804,016 34,598 3,762 5,5001 r „OTAL BU iOETi: µ, -..:; ;' : '.:' 2 ,514,169 78,400 2,440,858 83,900 ble 1) TOTAL POSITION COUNT (P) ble 1) TOTAL SALARIES ($) ble 2) EMPLOYEE BENEFITS /PAYROLL TAXES TALTER:SONNE. COSTS NUMBER ©>~ POSITIONS:, AGENCY /ORGANIZATION: YWCA Of Hawaii Island PROJECT NAME: Ekahi TABLE 4 SUMMARY OF PERSONNEL REQUIREMENTS Personnel Requirements: Salary ($) and Number of Positions (P) Total Agency Budget FY 2000 -01 PRECEDING Total Agency Budget FY 99 -00 114 1,310,695 356,998 1,667,693 114 FISCAL YEAR Total Program Budget FY 99 -00 4 35,561 10,808 46,369 4 105 1,269,016 367,826 1,636,842 105 Total Program Budget FY 2000 -01 FISCAL YEAR 2000 - 2001 5 38,328 10,974 49,302 5 1 1,560 178 1,738 1 TABLE 5 SUMMARY OF' EXPENSES Total Budget Summary of Personnel Services and Other Current Expenses AGENCY/ORGANIZATION: YWCA Of Hawaii Island TABLE 6 Summary of Income PROJECT NAME: Ekahi County of Hawaii State of Hawaii Federal Funds Private Foundations* United Way Funds Admissions Donations Fundraising Pay Phone Vending Machines Service/Program Fees Third-Party Reimbursement(s) Tuition Other (Please list) MEMBERSHIP INVESTMENT INCOME RENTAL MISC. YE PRECEDING FISCAL YEAR Total Agency Amount Total Program Amount 23,159 1,317,786 50,605 46,600 65,000 14,850 14,110 909,665 25,000 22,000 51,570 2,540,345 75,000 0 2,300 0 0 1,100 0 0 0 0 0 0 0 0 0 0 0 78,400 FISCALt, Amount Requested 5,500 75,000 0 2,300 0 - • *.*•", ,7 kk 0 0 0 0 82,800 '19'04 Vk Amount Projected J-4 0 1,100 0 0 0 0 0 0 0 0 0 1,1001 (*) - Please list funding source on a separate sheet and indicate the amount requested. (*) - Must correspond with Table 5. Attachment for Table 1, Details of Current Expenses Administrative Fees: $500 as a standard indirect fee. This fees covers in part accounting and personnel services. Equipment repairs and maintenance: $600 for computer repair and maintenance by Exodus Computing, Honokaa; 20 hours at $30 per hour. Attachment for Table 6, Summary of Income Private Foundations: Queen Liliuokalani Children's Center. Funds are for peer tutoring. Students are currently paid $6 per hour as casual hires. The YWCA does not receive an indirect fee. A portion of the grant (in our case, budgeted under $300) is permissably used for food for Hawaiian cultural events. Stephen K. Yamashiro Mayor FINANCIAL QUESTIONNAIRE Please include as an attachment an explanation for all "NO" answers to questions 41 thru 11 below: Yes No 0 0 Q C� 0 d C.5 gt 0 gt 0 O 0 O 0 @ C� Agency: Prepared by: Certified by: Countp of jPauaii DEPARTMENT OF FINANCE 25 Aupuni Street, Room 118 • Hilo, Hawaii 967:0 -4252 (SOS)961- 9_'34 • Fax (SOS) 961 -9_48 HAWAII COUNTY NONPROFIT GRANTS (FY 2000 -01) 1. Has the agency operated continuously for the past three (3) years? Harry A. Takahaht Dircctor S. K. Schutte Deputy ?. Has the agency operated with a positive cash flow for the past (3) dears? 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 appro%cd? j'T7ttmes \ 5. Is your equity balance at least 20% of your Total Liability balance? 6. Is your Total Current Asset balance larger than your Total Current Liability balance? 7. Are bank reconciliations and accounting performed by someone other than the check signatory? 8. Are you fully insured for the agency's vehicle(s) and building(s)? 9. Is your Workers' Compensation at least 2% of payroll? 10. Are you current (not delinquent) on all payroll and payroll tax payments? 11. Is the agency free of any pending litigation, liens or judgments? 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 certi that the agency has satisfactorily responded to each of the above questions and explained as needed 1 hereby certib that this information is true and correct to the best of my knowledge. Young Women s Christian Association Phone: of Hawaii Island Sulma Gandhi, Quality Development Mange Print Name/Title Susan J. Labrenz Print Name of Executive Director 961 -3877 ANNUAL FINANCIAL STATEMENTS The most recently completed Audit is for the FY 1997 -98 and is included. The audit for the most recently completed FY 1998 -99 is in the final stages with a completion date of April 2000. An unaudited financial report is submitted in its place. Approved by: Susan J. La•renz, Executive Director CASH 274,378 GRANTS RECEIVABLE 55,011 ACCOUNTS RECEIVABLE 25,361 PLEDGES RECEIVABLE 31,250 PREPAID 26,009 INTERFUND ACCOUNTS 143,819 TOTAL CURRENT ASSETS 555,828 FIXED ASSETS LAND 22,900 BUILDINGS 717,396 POOL 236,778 EQUIPMENT 294,051 LESS ACCLIM DEPRE (709,079) TOTAL FIXED ASSETS 562,046 TOTALASSETS 1,117,874 CURRENT LIABILITIES ACCOUNTS PAYABLE 41,784 DEFERRED REVENUE 176,535 ACCRUED PAYROLL & BENEFITS 52,155 OTHER PAYROLL LIABILITIES 1,656 INTERFUND ACCOUNTS 143,819 OTHER LIABILITIES - INSURANCE 3,855 TOTAL CURRENT LIABILITIES 419,804 LONG -TERM LIABILITIES NOTES PAYABLE TOTAL LIABILITIES 419,804 FUND BALANCE 698,070 TOTAL LIABILITIES AND FUND BALANCE 1,117,874 YWCA COMBINED BALANCE SHEET at June 30, 1999 CURRENT ASSETS Subject to Audit UNRESTRICTED & RESTRICTED FUND TOTALS "XX Grants receivable will not match deferred revenue worksheet. Expenses for SASS are over revenue by $13,092 Expenses for FOV are over revenue by 1,763 Total diference is $14,855 REVENUES: CONTRIBUTIONS 43,375 5,357 48,732 SPECIAL EVENTS /FUNDRAISINC 21,767 21,767 GRANTS 1,600,637 1,600,637 MEMBERSHIP 26,748 26,748 PRG SVC FEES 769,652 525 30,000 800,177 SALES TO PUBLIC 600 INTEREST 22,727 22,727 UNITED WAY 61,000 61,000 TRUSTS & FOUNDATIONS 12,800 17,000 29,800 MISC 17,228 3,099 20,327 TOTAL REVENUES 975,897 1,626.618 30.000 2,632,515 EXPENDITURES: SALARIES 468,327 883,861 1,352,188 PAYROLL TAXES 58,301 110,146 168,447 FRINGE BENEFITS 68,135 137,926 206,061 TOTAL PAYROLL EXPENSE 594.763 1,131,933 1,728,696 LEGAL FEES 86 86 ACCOUNTING 23,710 23,710 PROFESSIONAL FEES 11,724 41,468 53,192 INDIRECT 58,203 157,720 215,923 OFFICE SUPPLIES 10,037 11,647 21,684 MEDICAL SUPPLIES 436 436 FOOD & BEV SUPPLIES 14,329 6,498 20,827 RECREATIONAL SUPPLIES 4,324 282 4,606 PROGRAM SUPPLIES 4.183 4,183 OPERATING SUPPLIES 74 74 MISCSUPPUES 7,187 7,187 TELEPHONE 4,946 I 24,102 29,048 POSTAGE & SHIPPING 2,856 2,794 5,650 RENT 30,611 112,586 143,197 UTILITIES 27,165 19,516 46,681 JANITORIAL 4,695 4,695 INSURANCE (Fire, Liability) 20,558 11,498 32,056 BLDG REPAIR/MAINT 6.032 7,963 13,995 OTHER OCCUPANCY 6,096 6,096 EQUIPMENT PURCHASE 17,129 21,497 38,626 EQUIPMENT RENTAL 427 165 592 EQUIP REPAIR/MAINT 2,493 15.553 1 8,046 PRINTING/PUBLICATION 4,510 5,042 9,552 TRAVEL 11,005 56,551 67,556 MEETINGS/DINNERS 4,693 500 5,193 TRAINING 6,471 6,471 MEMBERSHIP DUES 2,105 2,105 GRANTS & AWARDS 195 195 GE & PROPERTY TAX 2,490 2,490 PAYMENTS TO NATIONAL YWG 17,439 17,439 INTEREST 2,373 2,373 WEINBERG 60,048 60,048 MISC 1,637 1,641 3,278 TOTAL EXPENSES BEFORE DEPRECIATION 894.254 1,639,684 60,048 2,593,986 DEPRECIATION TOTAL EXPENSES 894,254 1,639,684 60,048 2,593.986 NET CHANGE 81,643 (13,066) (30,048) 38,529 BEGINNING FUND BALANCE 97.496 0 562.045 659,541 ENDING FUND BALANCE 179,139 (13.066) 531.997 698,070 ACCOUNT YWCA COMBINING Y -T-D REVENUES, EXPENDITURES & CHANGES IN FUND BALANCE June 30. 1999 TOTAL TOTAL TOTAL UNRESTRICTED RESTRICTED PLANT GRAND TOTAL Taketa, I`vata, Hara a Associates Certified Public Accountants Section YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Financial Statements and Audit Opinion For the Year Ended June 30, 1998 Table of Contents Independent Auditor's Report on the Financial Statements Pages 1 Financial Statements: Statements of Financial Position 2 Statement of Activities 3 Statement of Functional Expenses 4 Statement of Cash Flows 5 Notes to Financial Statements 6 - 8 TAKETA, IWATA, HARA & ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS GREGG M. TAKETA, CPA BRIAN M. IWATA, CPA JANET W. HARA, CPA INDEPENDENT AUDITOR'S REPORT ON THE FINANCIAL STATEMENTS The Board of Directors Young Women's Christian Association of Hawaii Island: 101 AUPUNI S i nuz , SUITE 139. HiLO.:-i! 96720 P.C. BOX 1759. HiLC. ,-iI 96721-'759 PH 803) 935-5 We have audited the accompanying statements of financial position of Young Women's Christian Association of Hawaii Island (a non - profit organization) as of June 30, 1998 and 1997, and the related statements of activities, functional expenses and cash flows for the year ended June 30, 1998. 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 audits. We conducted our audits in accordance with generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide 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 Young Women's Christian Association of Hawaii Island as of June 30, 1998 and 1997, and the changes in its net assets and its cash flows for the year ended June 30, 1998 in conformity with generally accepted accounting principles. December 4, 1998 - 7;t4-4, Iwo 114.,- .1 ce; � < 4/ 1 Assets Current assets: Cash and cash equivalents Fees and grants receivable from government agencies Unconditional promises to give Other receivables Prepaid expenses Total current assets Restricted cash for program expenses and repairs and maintenance Property and equipment: Land Building Swimming pool Equipment and furnishings Accumulated depreciation Total assets YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Statements of Financial Position June 30, 1998 and 1997 1998 $ 206,616 157,273 43,628 116,999 30,000 25,500 28,018 13.564 22,227 16.871 330.489 330,207 33,125 13.365 22,900 717,396 236,778 See accompanying notes to financial statements. 1997 Liabilities and Net Assets 1998 22,900 717,396 236,778 294,050 294,796 1,271,124 1,271,870 (709,079) (693,402) 562,045 578,468 $ 925.659 922,040 2 Current liabilities: Accounts payable Accrued payroll costs Deferred revenue Total current liabilities Net assets: Unrestricted Temporarily restricted Total net assets Total liabilities and net assets $ 62,584 50,209 153,327 1997 158,364 54,816 107,807 266,120 320,987 596,414 562,188 63,125 38,865 659.539 601,053 $ 925,659 922,040 Public Support and Revenues: Public support: State grants: Department of Health Judiciary grants Department of Human Services Federal grants: Alcohol, Tobacco and Other Drug Prevention Victims of Crime Act County grants Other grants Contributions: Queen Emma Foundation Hawaii Island United Way Other Revenues: Program fees Membership dues Interest Other Net assets released from restrictions: Satisfaction of time restrictions for United Way funding Restrictions satisfied by payments Net designated cash for repairs and maintenance Expenses and losses: State Department of Health State Judiciary State Department of Human Services Federal programs County programs Other programs Management and general Total expenses and losses Change in net assets Net assets, beginning of year Net assets, end of year YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND See accompanying notes to financial statements. Statement of Activities Year ended June 30, 1998 with comparative totals for the year ended June 30, 1997 Total public support and revenues 2.344,376 24.260 2,368,636 2,861.535 3 $ 1,096,080 192,398 - 94,395 75,000 13,041 66.995 89.685 26.263 555.180 25,090 7.445 58,864 55.500 10.810 (22.370) Temporarily Total All Funds Unrestricted Restricted 1998 1997 (55.500) (10,810) 22.370 1,096,080 1,330,662 192,398 181,522 94,395 129,477 75,000 75,000 13,041 6,130 66,995 60,000 45.000 89.685 305.819 60.000 60.000 51.000 8.200 34,463 29.103 555,180 563.604 25,090 23,895 7.445 10.801 58,864 49,522 1,096,080 1,096,080 1,283,774 192,398 - 192,398 181,522 94,395 - 94,395 129,477 88,041 88,041 81,130 66,995 66,995 60,000 518,617 518,617 925,216 253,624 - 253,624 178,274 2,310,150 2,310,150 2,839.393 34,226 24,260 58,486 $ 22,142 562,188 38,865 601,053 $ 596,414 63,125 659,539 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND See accompanying notes to financial statements. Statement of Functional Expenses Year ended June 30, 1998 with comparative totals for the year ended June 30, 1997 Salaries and related expenses: Salaries $ 1,213,449 129,109 1,342,558 1,572,254 Payroll taxes 173,203 20,984 194,187 249,606 Employee fringe benefits 185,171 17,847 203,018 223,015 Total salaries and related expenses 1,571,823 167,940 1,739,763 2,044,875 Occupancy expenses: Rent 123,494 123,494 123,332 Insurance 32.306 6,094 38,400 48,440 Utilities 45.493 282 45,775 54,032 Repairs and maintenance 28.076 3.923 31,999 53,100 Total occupancy expenses 229.369 10,299 239.668 278.904 Other expenses: Office and program supplies 58.950 8.691 67,641 112,421 Consultants and contract services 41.883 42,480 84,363 112,842 Travel 57,764 6,104 63,868 74,121 Printing and publications 5,090 1,318 6,408 12,896 Telephone 26,165 3,073 29,238 28,767 Equipment rental and repairs 16,806 4,301 21,107 63,485 Postage and shipping 2,751 2,460 5,211 10,471 Miscellaneous 7,559 6,958 14,517 32,246 Total other expenses 216,968 75,385 292,353 447,249 Total expenses before depreciation 2,018,160 253,624 2,271,784 2,771,028 Depreciation 38,366 - 38,366 68,365 Total expenses $ 2,056,526 253,624 2,310,150 2,839,393 4 Program Supporting Total Services Services 1998 1997 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Statement of Cash Flows Year ended June 30, 1998 Cash flows from operating activities: Increase in net assets $ 58,486 Adjustments to reconcile change in net assets to net cash used by operating activities: Depreciation 38,366 (Increase) in cash restricted for program expenses and repairs and maintenance (19,760) Decrease in fees and grants receivable from government agencies 73,371 (Increase) in unconditional promises to give (4,500) (Increase) in other receivables (14,454) (Increase) in prepaid expenses (5,356) (Decrease) in accounts payable and other liabilities (100,387) Increase in deferred revenues 45,520 Net cash provided by operating activities 71,286 Cash flows from investing activities: Purchase of equipment (21,943) Net cash used by investing activities (21,943) Net change in cash 49.343 Cash and cash equivalents at beginning of year 157,273 Cash and cash equivalents at end of year Supplemental Disclosure of Cash Flow Information: There were no non -cash investing or financing activities in 1998. See accompanying notes to financial statements. 5 S 206,616 (1) Nature of Operations and Summary of Significant Accounting Policies Nature of Operations Young Women's Christian Association of Hawaii Island (YWCA) was organized in 1919 and incorporated on June 24, 1929 under the laws of the Territory of Hawaii. The YWCA offers a variety of valuable programs and activities for the benefit of women, children and their families living on the island of Hawaii. YWCA receives a substantial portion of its funding from federal, state and county grants through which it provides the following community needs services: The Healthy Start (Family Support Services) Program provides early identification of families at risk for child abuse and neglect and a range of interventions to successfully reduce that risk. Ekahi /East Hawaii Substance Abuse Prevention Program provides services to high -risk youth and their communities to help reduce substance abuse and related arrests among East Hawaii's youth and to help their communities to be more responsive to their problems. The Teen Court Program is based on the philosophy that young law violators are less likely to become repeat offenders when a jury of peers determines the sentence. Teen Court holds hearings to evaluate the circumstances of the offense and develop plans for restitution and apology to victims, community service work and educational programs. Other services provided the community are related to the maintenance of proper health and family environments. Accrual Basis Cash and Cash Equivalents YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Notes to Financial Statements June 30, 1998 and 1997 The Sexual Assault Support Services Program provides a comprehensive range of services designated to support, assist, and educate survivors of sexual assault and the communities in which they live. The financial statements of the YWCA have been prepared on the accrual basis of accounting in accordance with the AICPA industry audit guide "Not- for - Profit Organizations ". For purposes of the statement of cash flows, the YWCA considers all highly liquid investments available for current use with a maturity of three months or less to be cash equivalents. The carrying amount is assumed to approximate fair value because of the short maturities of these instruments. 6 Property and Depreciation Property, plant and equipment is stated at cost at the date of acquisition or at fair market value at the time of donation. Major renewals and betterments are capitalized while repairs and maintenance which do not improve or extend the lives of assets are charged to expense in the statement of activities. Depreciation is calculated by the straight -line method over the estimated useful lives of the properties. Depreciation lives range generally from 5 to 35 years. Deferred Grant Revenue The YWCA received cash payments in advance of incurred expenses for certain programs funded by the State of Hawaii. Additionally, the YWCA received cash payments in advance as pre- registration for certain program activities occurring in the month of July. These advanced payments are reflected as deferred revenue in the accompanying financial statements. Promises To Give Contributions are recognized when the donor makes a promise to give to the YWCA that is, in substance, unconditional at the time of the promise. Contributions that are restricted by the donor are reported as increases in unrestricted net assets if the restrictions expire in the fiscal year in which the contributions are recognized. All other donor - restricted contributions are reported as increases in temporarily or permanently restricted net assets depending on the nature of the restrictions. When a restriction expires, temporarily restricted net assets are reclassified to unrestricted net assets. All unconditional promises to give are for a period of one year or less. Therefore, the YWCA has not discounted the unconditional promises to give. Contributed Services Contributed services do not meet the requirements for recognition in the financial statements and therefore are not recorded; however, a number of volunteers have donated their time to various programs. Income Taxes The YWCA is classified as a tax - exempt organization other than a private foundation under Section 501(c)(3) of the U.S. Internal Revenue Code and is exempt from Federal and State income taxes. Estimates YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Notes to Financial Statements, Continued The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Comparative Financial Information The financial information shown for 1997 in the accompanying financial statements is included to provide a basis for comparison with 1998 and presents summarized totals only. 7 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Notes to Financial Statements, Continued . (2) Pension Plan The YWCA has a defined contribution pension plan administered by the National YWCA organization. Employee participation is required following the completion of two years of service. The YWCA contributes up to 11.5 percent of employee compensation. Pension expense for the year ended June 30, 1998 was $113,647. (3) Commitments The YWCA negotiated with a Hawaii foundation for a donation of $250,000 to be applied to the remaining balance of a mortgage payable on the main facility and swimming pool. This donation was received in December, 1993, and the balance of the mortgage was paid off. A covenant within the donation agreement requires the YWCA to earmark $30,000 per year to cover maintenance and upkeep costs of the building and swimming pool. During 1998, $30,000 was set aside as restricted cash under this covenant and S11,046 was expensed as repair and maintenance costs. During 1997, $24,622 was expensed in accordance with the covenant with an additional $5,500 transferred by the board to the restricted bank account in September of 1997. (4) Lease Commitment The YWCA leases office space for certain procrams under operating leases that expire on June 30, 1999, with an option to extend for another two years at terms similar to the current lease. Minimum rent for the year ending June 30, 1999, is S97,116. The following schedule shows the components of rent expense for the year ended June 30, 1998: (51 Revolving Line of Credit Minimum rent S 97,116 Month to month 26,378 Contingent rent 0 5123,494 The Organization has a $250,000 revolving line of credit available as of June 30, 1998, of which none was outstanding. Bank advances on the credit line are payable in ninety days and carry an interest rate of 2% over the base rate. The credit line is secured by substantially all assets of the organization. 8 TAKETA, IWATA, HARA & ASSOCIATES CE s T iF;E2 =U L C ACCOUNTANTS YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Financial Statements and Audit Opinion For the Year Ended June 30, 1997 Table of Contents Section Paces • Independent Auditor's Report on the Finenc:a Statements and Supplementary Schedule of Expenditures of Federal A,,ar:s Financial Statements: Statements of Financial Position 2 Statement of Activities 3 Statement of Functional Expenses 4 Statement of Cash Flows 5 Notes to Financial Statements 6 - 8 Schedule 1 — Supplementary Schedule of Expenditures of Federal Awards 9 Independent Auditor's Report on Compliance and on Internal Control Over Financial Reporting Based on an .Audit of Financial Statements Performed in Accordance with Governr Auditinc Standards Independent Auditor's Report on Compliance with Requirements Applicable to each Major Program and Internal Control over Compliance in Accordance with OMB Circular A -133 10 11 - 12 TAKETA, IWATA, HARA & ASSOC:A. E CERT;FiED PUBLIC ACCOUNTANTS GFEGG M. TAKETA, CPA BPiAN `A. !WATA. CPA _$ANE ,.,PA INDEPENDENT AUDITOR'S REPORT ON THE FINANCIAL STATEMENTS AND SUPPLEMENTARY SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS The Board of Directors Young Women's Christian Association of Hawaii Island: We have audited the accompanying statements of financial position of Young Women's Christian Association of Hawaii Island (a non - profit organization) as of June 30, 1997 and 1996, and the related statements of activities, functional expenses and cash flows for the year ended June 30, 1997. These financial statements are the responsibilit of the Organization's management. Cur resocns,biiity is to express an opinion on these financial statements based on our audits. We conducted our audits 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. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the fnancai statements are free of material misstatement. An audit includes examining, on a test bass. 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 audits provide 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 Young Women's Christian Association of Hawaii Island as of June 30. 1997 and 1996, and the changes in its net assets and its cash flows for the year ended June 30, 1997 in conformity with generally accepted accounting principles. In accordance with Government Auditing Standards, we have also issued our report dated December 12, 1997 on our consideration of Young Women's Christian Association of Hawaii Island's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grants. Our audits were performed for the purpose of forming an opinion on the basic financial statements of Young Women's Christian Association of Hawaii Island 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 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. December 12, 1997 1-14/4-6. 19,1,P 1 101 AUPUNI S i nc_ , SUITE 139. '-'ILO. -. 067 P.O. BOX .75.. HILO. H 3E72. Current assets: Cash and cash equivalents Fees and grants receivable from government agencies Unconditional promises to give Other receivables Prepaid expenses Total current assets Restricted cash for program expenses and repairs and maintenance Property and equipment: Land Building Swimming pool Equipment and furnishings Accumulated depreciation Assets Total assets YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Statements of Financial Position June 30, 1997 and 1996 $ 157,273 243,009 116,999 51,763 25.500 28,500 13,564 30.355 16.871 30,2 330.207 13,355 22.900 717,396 236.778 294, 96 See accompanying notes to financial statements. 38.345 22.088 22.900 717.395 2'36,778 294,796 1,271,870 1,271,870 (693,402) (625.037) 578,468 646,833 $ 922,040 1,053,266 1996 Liabilities and Net Assets 2 Current liabilities: Accounts payable Accrued payroll costs Due to contributor Deferred revenue Total current liabilities Net assets, as restated: Unrestricted Temporarily restricted Total net assets Total liabilities and net assets $ 158,364 54,816 107,807 95,751 119,725 14,750 244.129 320.987 474,355 552. 523.323 38 3;85 50.588 573.911 S 922.040 1,053,266 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Public Support and Revenues: Public support: State grants: Department of Health Judiciary grants Department of Human Services Federal grants: Alcohol, Tobacco and Other Drug Prevention Maternal and Child Health Services Bloc,' 0 Victims of Crime Act County grants Other grants Contributions: Queen Emma Foundation Hawaii Island United Way Other Revenues: Program fees Membership dues Interest Other Net assets released from restrictions: Satisfaction of time restrictions for Ur. :ted Wa' funding Restrictions satisfied by payments Total public support and revenues Expenses and losses: State Department of Health State Judiciary (net of capitalized equipment of S12,898) State Department of Human Services Federal programs County programs Other programs Management and general Total expenses and losses Change in net assets Net assets, beginning of year Net assets, end of year See accompanying notes to financial statements. Statement of Activities Year ended June 30, 1997 with comparative totals for the year ended June 30, 1996 3 $ 1,330,662 181,522 129,477 75.000 6,130 60.000 45 300 305,8'.. 20., 563,604 23.395 10.801 49.522 5 -.000 17.723 2.373.258 1,283,774 181,522 129,477 81,130 60,000 925,216 178,274 2,839,393 33,865 528,323 $ 562,188 Temporarily Unrestricted Restricted 1997 1996 5 000 9:C0 (5'.000) (17.7231 (11,723) 50,588 578,911 38,865 601,053 Total All Funds 1,330,662 1,213,207 181,522 250.591 129,477 109.395 75,000 74,726 35.907 6,130 9,048 60.000 71.001 45.000 305.819 173,392 51,000 57.000 29.103 55,024 563.604 530,48 23.895 24.332 10.801 7.247 49,522 36.000 (11.723) 2.861,535 2.652,859 1,283,774 181,522 129,477 81,130 60,000 925,216 178,274 1,213.207 237,693 109,395 119,681 71,001 791,196 218,566 2,839,393 2,760,739 22,142 $ (107,880) Salaries and related expenses: Salaries Payroll taxes Employee fringe benefits Occupancy expenses: Rent Insurance Utilities Repairs and maintenance Total occupancy expenses Other expenses: Office and program supplies Consultants and contract services Travel Printing and publications Telephone Equipment rental and repairs Auto insurance Postage and shipping Miscellaneous Total other expenses Total expenses before depreciation Depreciation Total expenses YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Total salaries and related expenses See accompanying notes to financial statements. Statement of Functional Expenses Year ended June 30, 1997 with comparative totals for the year ended June 30, 1996 4 Program Services S 1,504,819 241,226 215,062 Supporting Total Services 1997 1996 67,435 1,572,254 1,603,620 8,380 249,606 245,664 7,953 223,015 242,369 1,961,107 83,768 2,044,875 2,091,653 123.332 40.913 53.636 48.738 266.619 102,780 59. 72.652 12,112 25.721 60.890 783 8,830 21,269 365,028 - 123.332 130.660 7.527 43,440 38.391 396 54,032 51,174 4,362 53.100 57,115 12.285 278,904 277,340 9.64 112.4' 60,085 52.351 112.8 75,969 1,469 74,121 71.529 734 12,896 7,451 3,046 28.76 25,673 2,595 63,485 51,398 2.347 3,130 4,967 1,641 10,471 6,104 7.847 29,116 31;127 82,221 447,249 334,303 2,592,754 178,274 2,771,028 2,703,296 68,365 68,365 57,443 S 2,661,119 178,274 2,839,393 2,760,739 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Statement of Cash Flows Year ended June 30, 1997 Cash flows from operating activities: Increase in net assets $ 22,142 Adjustments to reconcile change in net assets to net cash used by operating activities: Depreciation 68,365 Decrease in cash restricted for program expenses and repairs and maintenance 8,723 (Increase) in fees and grants receivable from government agencies (65,236) Decrease in pledges receivables 3,000 Decrease in other receivables 17,291 Decrease in prepaid expenses 13,347 (Decrease) in accounts payable and other liabilities (17,046) (Decrease) in deferred revenues (136.3221 Net cash used by operating activities (25.736) Cash and cash equivalents at becinn nc c ear 243.009 Cash and cash equivalents at end of year S 157.273 Supplemental Disclosure of Cash Flow informa:,cn. There were no non -cash investing or `na"cing acnvit;es :n " 997 See accompanying notes to financial s:a:enren:s. 5 Nature of Operations YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Notes to Financial Statements June 30, 1997 and 1996 11) Nature of Operations and Summary of Significant Accounting Policies Young Women's Christian Association of Hawaii Island (YWCA) was organized in 1919 and incorporated on June 24, 1929 under the laws of the Territory of Hawaii. The YWCA offers a variety of valuable programs and activities for the benefit of women, children and their families living on the island of Hawaii. YWCA receives a substantial portion of their funding from federal, state and county grants through which it provides the following community needs services: Accrual Basis Income Taxes The Sexual Assault Support Services Program provides a comprehensive range of services designated to support. assist and educate survivors of sexual assault and the communities in which they live. The Healthy Start (Family Support Services) Program provides early identification of families at risk for child abuse and nec ect and a range of interventions to successfully reduce that risk. Ekahi /East Hawaii Substance Abuse Prevention Program provlces services to high -risk youth and their communities to help reduce substance abuse and related arrests among East Hawaii's youth and to help develop their communities to be more responsive to their problems. The Teen Court Program ;s based on the philosophy that young law violators, are less likely to become repeat offenders when a jury of peers determines the sentence. Teen Court holds hearings to evaluate the circumstances of the offense and develop plans for restitution and apology to victims, community service work and educational programs. Other services provided the community are related to the maintenance of proper health and family environments. The financial statements of the YWCA have been prepared on the accrual basis of accounting in accordance with the AICPA industry audit guide "Not- for - Profit Organizations ". Property and Depreciation Property, plant and equipment is stated at cost at the date of acquisition or at fair market value at the time of donation. Major renewals and betterments are capitalized while repairs and maintenance which do not improve or extend the lives of assets are charged to expense in the statement of activities. Depreciation is calculated by use of the straight -line method over the estimated useful lives of the properties. Depreciation lives range generally from 5 to 35 years. The YWCA is classified as a tax - exempt organization other than a private foundation under Section 501(c)(3) of the U.S. Internal Revenue Code and is exempt from Federal and State income taxes. 6 Contributed Services Deferred Grant Revenue YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Cash and Cash Equivalents Notes to Financial Statements, Continued Contributed services do not meet the requirements for recognition in the financial statements and therefore are not recorded; however, a number of volunteers have donated their time to various programs. The YWCA received cash payments in advance of incurred expenses for certain programs funded by the State of Hawaii. Additionally, the YWCA received cash payments in advance as pre - registration for certain program activities occurring in the month of July. These advanced payments are reflected as deferred revenue in the accompanying financial statements. For purposes of the statement of cash `lows. the Y','ICA. considers all highly liquid investments available for current use with a maturity of tb ee months or iess to be cash equivalents. The carrying amount is assumed to approximate fair value because of the short maturities of these instruments. Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period Actual results could differ from those estimates. Comparative Financial Information The financial information shown for 1996 in the accompanying financial statements is included to provide a basis for comparison with 1997 and presents summarized totals only. Promises To Give Contributions are recognized when the donor makes a promise to give to the YWCA that is, in substance, unconditional at the time of the promise. Contributions that are restricted by the donor are reported as increases in unrestricted net assets if the restrictions expire in the fiscal year in which the contributions are recognized. All other donor- restricted contributions are reported as increases in temporarily or permanently restricted net assets depending on the nature of the restrictions. When a restriction expires, temporarily restricted net assets are reclassified to unrestricted net assets. All unconditional promises to give are for a period of one year or less. Therefore, the YWCA has not discounted the unconditional promises to give. 7 .(2) Pension Plan The YWCA has a defined contribution pension plan administered by the National YWCA organization. Employee participation is required following the completion of two years of service. The YWCA contributes up to 11.5 percent of employee compensation. Pension expense for the year ended June 30, 1997 was $118,847. (3) Concentration of Credit Risk YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Notes to Financial Statements, Continued The YWCA has bank accounts at a financial institution with balances in excess of the maximum insured amount of $100,000 by the Federal Deposit Insurance Corporation. These bank accounts exceeded the maximum insured amount by $168,579 at June 30, 1997. (d) Commitments The YWCA negotiated with a Hawaii foundation for a donation of S250.000 to be applied to the remaining balance of a mortgage payable on the main facility and swimming pool This donation was received in December, 1993, and the balance of the mortgage was paid off. A covenant within the donation agreement requires the YWCA to earmark S30.000 per year to cover maintenance and upkeep costs of the building and swimming pool. During 1996. S21,587 was earmarked under this covenant and expensed as repair and maintenance costs. In addition, S10,375 is maintained in a restricted bank account for future building repairs and maintenance. During 1997, S2 1 ,622 was expensed in accordance with the covenant with an additional $5.500 transferred by the board to the restricted bank account in September of 1997. (Si Lease Commitment The YWCA leases office space for certain programs. The Iease was negotiated during the year ended June 30, 1997, but commenced on July 1, 1997, and runs for three years with an option to extend. Annual rent is S51,180 for a total rental expense for the lease term offS153.5-0 8 YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND Supplementary Schedule of Expenditures of Federal Awards For the Year Ended June 30, 1997 Federal Grantor /Pass - through Grantor / Procram Title Other Federal Assistance Passed thru County of Hawaii. Prosecutinc Attorneys Office' Victims of Cnme Act 9 N. A Schedule 1 Federal CFDA Pass - through Number Grantor's Number Expenditures Major Program Department of Health and Human Services Passed through State of Hawaii, Department of Health: Substance Abuse Prevention Program (EKAHI Project) 93.959 ASO Log No. 96 -225 $ 75,000 N„ A. 6.130 Total expendrures of federal ^cs 81 ,130 Add expenditures of non - federal `uncs 2.689.898 Total expenses before deprec S 2.771 .028 TAKETA, IWATA. HARA & AS�C CERTIFIED PUBL:C ACCOUNTANTS GREGG M. TAKETA. CPA EROAN M. ;WATA, CPA JANET `N. HARA. OF a INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS The Board of Directors Young Women's Christian Association of Hawaii Island: 1 AUF'...'i _ c_, :,U' E 35. ILC, H! 3C • We have audited the financial statements of Ycunc Women's Christian Association of Hawaii Island as of and for the year ended June 30, 1997. and nave issued our report thereon dated Decemoer 12, 1997. We conducted our audit in accorcance 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 scout whether Young Women's Christian Association of Hawaii Island's financial statements are free of material misstatement, 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 Renortino In planning and performing our audit, we considered Young Women's Christian Association of Hawaii Island'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. 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 audit committee, management and federal awarding agencies and pass- through entities. However, this report is a matter of public record, and its distribution is not limited. December 12, 1997 10 J10 ed4 J TAKETA, IWATA, HARA & ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS GREGG M. TAKETA, CPA BRIAN M. 'WA T A, CPA Jr"iiC HARA, R-a INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A -133 The Board of Directors Young Women's Christian Association of Hawaii Island: 1G1 At'P�'Nl rc_. �UITc 139, HILO, H1 i€72'.� O. 30X 7759, HILO. 'HI 9672 Compliance We have audited the compliance of Young Women's Christian Association of Hawaii Island with the types of compliance requirements describec in the U.S. Office of Management and Budget TOMB H Circular A -133 Compliance Supplement that are applicable tc its major federal program for the year ended June 30, 1997. Young Women's Christian Association of Hawaii Island's major federal program is identified in the supplementary schedule of expenditures of federal awards. Compliance with the requirements of laws, regulations, contracts and grants applicable to its major federal program is the responsibility of Young Women's Christian Association of Hawaii Island's management. Our responsibility is to express an opinion on Young Women's Christian Association of Hawaii Island's compliance based on our audit. We conducted our audit of compliance in accordance 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 Young Women's Christian Association of Hawaii Island'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 Young Women's Christian Association of Hawaii Island's compliance with those requirements. In our opinion, Young Women's Christian Association of Hawaii Island complied, in all material respects, with the requirements referred to above that are applicable to its major federal program for the year ended June 30, 1997. Internal Control Over Compliance The management of Young Women's Christian Association of Hawaii Island 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 Young Women's Christian Association of Hawaii island'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. 11 Our consideration of the internal control over compliance would not necessarily disclose all matters in the internal control structure 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 noncompliance with applicable requirements of laws, regulations, contracts and grants that would be material in relation to a major federal award 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 operation that we consider to be material weaknesses. This report is intended for the information of the audit committee, management, and the federal awarding agencies and pass- through entities. However, this report is a matter of public record, and its distribution is not limited. December 12, 1997 12 Pease use IRS label or pant or Se Se e See seec•fic Instruc- t,ons. ' C Name of organization ( Y A WAII I S LAND OUNG WOMENS CHRISTIAN ASSOCIATION OF H v / J ', , ./ _, {, D Employer identification number 99- 0079762 Number and street (or P.O. box if mail is not delivered to street address) 145 ULULANI ST. I Room /suite E State registration number City, town, or post office, state, and ZIP +4 HILO , HI 96720 F Check 1 1 if exemption .110. aoolicat(on is pending A B a) f!1 m x w d� Zy 990 Form Under section 501(c) of the Internal Revenue Code (except black lung benefit trust or Department of the Treasury private foundation) or section 4947(a)(1) nonexempt charitable trust Internal Revenue Service Note: The organization may have to use a copy of this return to satisfy state reporting requirements. For the 1997 calendar year, OR tax year period beginnin '] 1 , 1997 and ending Check if Change of address lnrbal return 11 IFrnal L_return l 'Amended ( return (required also for Mace resorting) H(a) Is this a group return filed for affiliates? (b) If "Yes,' enter the number of affiliates for ,vhich this return is filed: Return of Oi nization Exempt From Inc le Tax ► 3 Meirioe! iues and assessments 4 Ir..• _:t on sa'.ing and ._, .,__. "ertc 5 Diridenus arc merest from _ tun; 6 a Grass rents b _'ss : rentalexpenses c .de, r... .-_ ,, or f loss spa..:_. t7 . 1'e 7 Other ini.iesfrrent income ► 8 a Gross amount :ram sale 01 assets cref than inventor, b Less: cost or other Oasis and sale_ •c : c Gain or (loss attach schedvie 18 Excess or (deficit) for the year (subtract line 17 from tine 12) 19 Net assets or fund balances at beginning of year (from line 73, column (A)) 20 Other changes in net assets or fund balances (attach explanation) 21 Net assets or fund balances at end of year (combine lines 18, 19, and 20) LHA For Paperwork Reduction Act Notice, see page 1 of the separate instructions. x23001 t3 -12 -98 1 d Net gain or (loss( (combine line 8c, columns ‘Ai and (B)) 9 Special events and activities (attach schedule): a Gross revenue (not including S of .ontnburions reported on line la) b Less: direct expenses other than fundraising expenses c Net income or (loss) from special events i,subtract line 9b from The 9a) 10 a Gross sales of inventory, less returns and allowances b Less: cost of goods sold c Gross profit or (loss) from sales of inventory (attach schedule) subtract tine 11 Other revenue (from Part VII, tine 103) 12 Total revenue (add lines id, 2. 3, 4. 5. Sc, 7, 8d. 9c. 10c, and 11) 13 Program services (from line 44, column (B)) 14 Management and general (from line 44, column (C)) 15 Fundraising (from line 44, column (D)) 16 Payments to affiliates (attach schedule) 17 Total expenses (add lines 16 and 44, column (Al) 8a 10a 10b 10b from in 10a I section 4947)a)(1) nonexempt ohartitable trust exemption number (GEN ► J Accounting metnod: ' Cash - Actium 6a 6b 8b 8c 9a 9b Other nnvrd; I ► 9c 17 18 19 20 21 6c 8d CMS No 1545 -0047 1997 This Form is Open to Public Inspection G Type of or Note: Section 501(c)(3) exempt organizations and 4947(a)(1) nonexempt charitable trusts MUST attach a completed Schedule A (Form 990). L; '(es .0 No' I If either box in H is checked "Yes," enter four -digit group (C) 's this a seoatate return Sled by an organizaton co',ered by a group ruhngc .fie` X Nc K Check here ■ FT if the organization's gross receipts are normally not more than S25,000. The organization need not file a return with the IRS; cot if it received a Form 990 Package in the mail, it should file a return 'w,vlthcut `manual data. Some states require a complete return Note: Form 990 -EZ may be used by organizations with cross receipts 'es: 'hen S'90.COi; and total assets less Han 'S2' a en, ` ,ear. Part I Revenue, Expenses, and Changes in Net Assets or Fund Balances 1 Contriouticns. gifts, grants. and simi!ar amounts recx!ue ^c: a D're :: s..coort la 184 1 48. b Ins irect ot.c c succor; lb c Go',. e t trioutions,grants i i tc 1 , 537 909 . d Total acc'ines 'a throng at..., __ ec . STMT 2 cash 1, a aa>rS id 1 ,722,057. 2 Progr,rr .ice e.enue _ .. _ . 2 614,044. 3 25,090. 4 7,445. 10c 11 12 2,368636. 13 2,056,526. 14 253,624. 15 I 16 2,310,150. 58,486. 601,053 • 0 . 659,539. Form 990 (1997) 941 30 -97 Form 2758 (Rev. May t995) Department of the Treasury Internal Revenue Service Please type or print File the original and one copy by the due date for filing your return. I 1 1 LHA Please Type or Print L Name Apnlication for Extension of Time To File Certain I re, Income, Information, and Other ' trns ► File a separate application for each return. YOUNG WOMENS CHRISTIAN ASSOCIATION OF HAWAII ISLAND Number, street (or P.O. box no. if mail is not delivered to street address) 145 ULULANI ST. City, town, or post office, state, and ZIP code. For a foreign address. see instructions. HILO, HI 96720 Note: Corporate income tax return filers must use Form 7004 to request an extension of time to file. Partnerships, REMICS, and trusts must use Form 8736 to request an extension of time to file Form 1065. 1066, or 1041. 1 I request an extension of time until 05 15 , ' ' 9 , to file (check only one): Form 706 -GS (D) orm 990 -T (401(a) or 408(a) trust) Form 1120 -ND (4951 taxes) Form 706 -GS (T) I Form 990 -T (trust other than above) I I Form 3520 -A X1 Form 990 or 990 -EZ I Form 1041 (estate) in Form 4720 Form 990 -BL Form 1041 -A r l! Form 5227 Form 990 -PF I Form 1042 FT Form 6069 If the organization does not have an office or place of business in the United States, check this box 2a For calendar year 19 , or other tax year beginning 07/01/1997 and ending 06/30/1998 b If this tax year is for less than 12 months, check reason: i ! Initial return I I Final return L I Change in accounting period 3 Has an extension of time been previously granted for this tax year % ! X , Yes I No 4 State in detail why you need the extension ADDITIONAL TIME IS NEEDED TO CCM ? ::E THE NECESSARY INFORMATION TO FILE A COMPLETE AND ACCURATE RETURN. 5a If this form is for Form 706- GS(D), 706- GS(T), 990 -3L. 99C - ,2 F. ?90 -T. '04I estate), 1042. '120-%3. 6069, 3612, 8613, 8725, 8804, or 3331, enter the tentative'ax. 'ess an. ncnre'undable crecits. b If this form is for Form 990 -PF, 990-T, 1041 (estate), 1042. or 3804. enter an: refundable credits anc estimated tax payments made. Include any prior year overpayment allowed as a credit c Balance due. Subtract line 5b from line 5a. Include your payment .with this form, or deposit with FTC coupon if required. S S S Signature and Verification Under penalties of perjury, I declare that I have examined this form, incHiding accompanying schecules anc ..men's, anc to the best of mv knowledge and belief, it is true, correct, and complete; and that I am authorized to prepare this form. Signature ► Title 110- Date q i FILE OAl01NAl . Thelff G � /o/bLIMAWFA4tJT„lot your application is approved and will return the copy. Notice to Applicant - To Be Completed by IRS f' 1 We NAVF approved your application. Please attach this form to your return. We HAVE NOT approved your application. However, we have granted a 10 -day grace period from the later of the date shown below or the due date of your return (including any prior extensions). This grace period is considered a valid extension of time for elections otherwise required to be made on a timely return. Please attach this form to your return. We HAVE NOT approved your application. Atter considering your reasons stated in item 4, we cannot grant your request for an extension of time to file. We are not granting the 10 -day grace period. We cannot consider your application because it was filed after the due date of the return for which an extension was requested. Other: Sy Director Date If you want a copy of this form to be returned to an address other than that shown above, please enter the address to which the copy should be sent Name TAKETA, IWATA, HARA & ASSOCIATES LLP Number, street (or P.O. box no. if mail is not delivered to street address) 101 AUPUNI STREET, SUITE 139 City, town, or post office, state, and ZIP code. For a foreign address, see instructions. HILO, HI 96720 For Paperwork Reduction Act Notice, see separate instructions. r � OMB No. 1545 -0148 Employer identification number 99 0079762 Form 8612 Form 8613 Form 8725 Form 8804 [ ( Form 8831 ► 1 N/A FEB 1 1 1999 Form 2758 (Rev. 5 -95) '3941 I -30 -97 Fo rm 2758 (Rev. May'1995) I r i n Fr „e Treasury ► File a separate application for each return. ;.";:\=- Name YOUNG WOMENS CHRISTIAN ASSOCIATION OF Ple pe oC' HAWAII ISLAND originale t d one 1ber, street (or P.O. box no. if mail is not delivered to street address) �r copy e due date for filing =j � 145 ULULANI ST. your return. <?,\`' City, town, or post office, state, and ZIP code. For a foreign address, see instructions. HILO, HI 96720 Note: Corporate income tax return filers must use Form 7004 to request an extension of time to file. Partnerships, REMICS, and trusts must use Form 8736 to request an extensi n of time to file Form 1065, 1066, or 1041. 1 I request an extension of time until 02 / 1 ,19 99 , to file (check only one): Form 706-GS (D) 1 1 Form 990 -T (401(a) or 408(a) trust) j Form 1120 ND (4951 taxes) I I Form 8612 Form 706-GS (T) Form 990-T (trust other than above) I Form 3520 -A I I Form 8613 71 Form 990 or 990 -EZ I. 1 Form 1041 (estate) 1 Form 4720 L�1 Form 8725 Form 990 -8L Form 1041 -A ; Form 5227 Form 8804 Form 990 -PF Form 1042 : Form 6069 I + Form 8831 If the organization does not have an office or place of business in the United States, check this box ► 2a For calendar year 19 or other tax year beginning 07/01/1997 and ending 06/30/1998 b ff this tax year is for less than 12 months, check reason: L Initial return i i Final return 7 Change in accounting period 3 Has an extension of time been previously granted for this tax year? I Yes I X No 4 State in detail why you need the extension ADDITIONAL TIME IS NECESSARY TO COMPLETE THE INFORMATION TO FILE A COMPLETE AND ACCURATE RETURN. 'lication for Extension of Time To File in .se, Income, Information, and Other ums 5a If this form is for Form 706- GS(D), 706- GS(T), 990 -EL, 990 -PF, 990-7, 1041 (estate), 1042. 1120 -NC 4720. 6069, 8612, 8613, 8725, 8804, or 8831, enter the tentative tax less any nonrefundable credits S b If this form is for Form 990 -PF, 990 -T, 1041 (estate), 1042. or 3304, enter any refundable credits and estimated tax payments made Include any prior year overpayment allowed as a credit S c Balance due. Subtract line 5h from line 5a. Include your payment with this form, or deposit with FTC coupon if required. S N/A Signature and Verification Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements and to the best of my know)edge and oeiief it is true, correct, and complete, and that I am authorized to prepare this form Title Z 77��eee� ► ther or not your application is approved and will return the copy. V otice to Applicant - To Be Completed by IRS We HAVE approved your application. Please attach this form to your return. F e HAVE NOT approved your application. However, we have granted a 10-day grace period from the later of the date shown below or the due date of your return (including any prior extensions). This grace period is considered a valid extension of time for elections otherwise required to be made on a timely return. Please attach this form to your return. We HAVE NOT approved your application. After considering your reasons stated in item 4, we cannot grant your request for an extension of time to file. We are not granting the 10-day grace period. We cannot consider your application because it was filed after the due date of the return for which an extension was requested. Other: 1 I By' Director Date If you want a copy of this form to be returned to an address other than that shown above, please enter the address to which the copy should be sent. Name Please TAKETA, HARA, IWATA & ASSOCIATES, INC. Type Number, street (or P.O. box no. if mail is not delivered to street address) or 101 AUPUNI STREET, SUITE 139 Print City, town, or post office, state, and ZIP code. For a foreign address, see instructions. HILO, HI 96720 OMB No. 1545 -0148 Employer identification number 99 0079762 Date 0 0 0 V 1 6 1998 LHA For Paperwork Reduction Act Notice, see separate instructions. Form 2758 (Rev. 5 -95) YOUNG WOMENS CHRISTIAN ASSOCIATION OF Form 990 (1997) , HAWAI I I S Li Part „ II Statement of All organ' must complete column (A). Columns (B), IC), and ( Functional Expenses (4) organ's- _is and section 4947(a)(1) nonexempt charitable trusts Do not include amounts reported on line 6b. 8b, 9b, 10b, or 16 of Part I. 27 (A) Total (B) Program services (C) Management and general 22 23 24 25! 42,750., 0. 26 1,299,808.' 1,213,449. 28 ' 203,018.: 185,171. 2s 194,187.1 173,203. 30 31 1 42,750. 86,359. 17,847. 20,984. 22 Grants and allocations (attach schedule) Cash $ nOncash 5 23 Specific assistance to individuals (attach schedule) 24 Benefits paid to or for members (attach schedule) 25 Compensation of officers, directors, etc. 26 Other salaries and wages 27 Pension plan contributions 28 Other employee benefits 29 Payroll taxes 30 Professional fundraising fees 31 Accounting fees 32 Legal fees 33 Supplies 34 Telephone 35 Postage and shipping 36 Occupancy 37 Equipment rental and maintenance 38 Printing and publications 39 Travel 40 Conferences. conventions, and meet'n s 41 Interest 42 Oepree;ahon, aeoieton. etc. att. cn ne:u 43 Other expenses (itemize a MI SCELLANEOUS bAUTO INSURANCE cCONSULTANTS & dCONTRACTUAL SERVICE e FEES b FAMILY SUPPORT SERVICES - STATEMENT 1 c EKAHI PROGRAM - STATEMENT 1 d TEEN COURT PROGRAM - STATEMENT 1 723011 03 -27 -98 32 33 34 35 36 37 38 39 40 41 42 38,366. 43a 43b 43c 43d'' 43e a SEXUAL ASSAULT SUPPORT SERVICES - STATEMENT 1 67,641. 29,238. 5,211. 239,668.' 21,107. 6,408. 63,868. 13,810. 707. 84,363. 2 58,950. 26,165. 2,751. 229,369. 16,806. 5,090. 57,764. 38,366. 6,852. 707. (Grants and allocations S 99- 0079762 'equ'red for section 501(c)(3) and .,pt'onal for others. 8,691. 3,073. 2,460. 10,299. 4,301. 1,318. 6,104. 6,958. 41,883. 42,480. All organizations must describe her exempt purcase acnie‘ements n a clear arc cony se mar State the eumer of coents ser.ed ouorca0ons ss..ec etc Thscuss achievements that are not measuracle iSection 50 t(cA31 and (4) organizations arc 4547!31 ^creremc: cnar 'rusts — ust also enter the amcurt of grants and allocations to others ) (Grants and allocations S (Grants and allocations S (Grants and allocations S e Other program services (attach schedule) STATEMENT 4 (Grants and allocations $ f Total of Program Service Expenses (should equal line 44, column (B), Program services) • (D) Fundraising Pagg 2 0. 44 ai'l.rc erce ^sets a_0 res = c gar cornclet ^g _c'i,-frs . _,D . __. , y..eV� 4 2 310 1 5 0 2,056,526. 2 5 3 624.' 0 y•a1s nes'3 -'S t t Reporting of Joint Costs. - C'o ;ou report n opium: Ps Frcgr ce . oes an, : : ::sts a ., :Ince o in,' fundraising solioltatlon2 -- e c X tIc it Yes, enter (I) the aggregate amount of these )01r: costs S 1I, 7 3i-1oc : ar!r , ca :eu P' an' -- c S (1111 the amount allocated to Management and oeneral S : and . tnc ]r ,n:3'!(:).:3] F_ Part III Statement of Program Service Accomplishments What Is the organizations primary exempt purpose? • SEE STATEMENT 3 Program Service Expenses Regt,'ree 'or 50t(c131 and ar^ S and 49471aA1 ,. ^sts but 0c0Ona1 for others 1 257,579. 1,102,617. 75,000. 192,398. 428,932. 2,056,526. Form 990 (1997) Part IV 3 723021 03 -12 -98 Balance Sheets YOUNG WOMENS CHRISTIAN ASSOCIATION OF HAWAII ISLP Note: Where required, attached schedules and amounts within the description column should be for end -of -year amounts only. 45 Cash - non - interest - bearing 46 Savings and temporary cash investments 47 a Accounts receivable b Less: allowance for doubtful accounts 47a i 28,018. 47h 48a 59 Total assets ado Ines - 15:nrcuch 55 mi,st enial ne 60 Accounts payable arc accrue:; e 61 Grants payable 62 Deterred oe enve 63 Loans from off oers. directors, trvs :e s. 3n ] -e enin ees 64 a Tax-exempt bond ' abHties b Mortgages and other notes payao!e 65 Other IiaO'lit es (describe ■ 66 Total liabilities (add lines 60 throuon 65i Organizations that follow SFAS 117, check here I X ! and complete lines 67 througn 69 and lines 73 and 74 67 Unrestricted 68 Temporarily restricted 69 Permanently restricted Organizations that do not follow SFAS 117, check here ■ L ! and complete dnes 70 through 74 70 Capital stock, trust principal, or current funds 71 Paid -in or capital surplus, or land, building, and equipment fund 72 Retained earnings, endowment, accumulated income, or other funds 73 Total net assets or fund balances (add lines 67 through 69 OR lines 70 through 72; column (A) must equal line 19 and column (B) must equal line 21) 74 Total liabilities and net assets / fund balances (add lines 66 and 73) 3 (A) Beginning of year 157,273. 45 13,564. 99- 0079762 46 47c 48 a Pledges receivable b Less: allowance for doubtful accounts 48b 48c 49 Grants receivable 50 Receivables from officers, directors, trustees, and key employees 'attach schedule) 50 51 a Other notes and loans receivable 51a b Less: allowance for doubtful accounts 51b 52 Inventories for sale or use 53 Prepaid expenses and deferred charges 54 Investments - securities (attach sonedule; 55 a Investments - land, buildings. and equipment: oasis 55a b Less: acoum c :a • ; cn a schecuie 55b 55c 56 Investments - other 56 57 a Land, buiid;rgs, arc equigmen :: c_,s s 57a 1,271,12d b Less: acsumw a:eo cecrec at cn STMT 5 I 57b 7 0 9, 0 7 9 5 7 8, 4 6 8. 57c 58 Other assets descrbe SEE STATEMENT 6 38,865. 58 51c 52 16,871. 53 54 922,040. 59 213180. 60 61 107, 807. 62 63 64a 64b 601,053. 73 65 562,188. 67 38,865 68 69 70 72 922,040 .I 74 (B) End of year Pager3 206,616. 28,018. 116,999. 49 ! 43,628. 22,227. 562,045. 63,125. 925,659. 112,793. 153,327. 320,987. 66 266,120. 596,414. 63,125. 71 659,539. 925,659. Form 990 is available for public inspection and, for some people, serves as the primary or sole source of information about a particular organization. How the public perceives an organization in such cases may be determined by the information presented on its return. Therefore, please make sure the return is complete and accurate and fully describes, in Part Ill, the organization's programs and accomplishments. YOUNG WOMENS CHRISTIAN ASSOCIATION OF 99-0079762 Form 990 (199 71 HAWAII ISL.' Pare 4 Part IV -A I Reconciliation of Revenue i kudited Part IV -S f Reconcilia of Expenses per Audited Financial Statements with Revenue per Financial Statements With Expenses per Return Return Total revenue, gains, and other support — per audited financial statements Amounts included on line a but not on line 12, Form 990: Net unrealized gains on investments Donated services and use of facilities Recoveries of prior year grants $ Other (specify): Add amounts on lines (1) through (4) c Line a minus b d Amounts included on line 12, Form 990 but not on line a: (1) Investment expenses not included on line 6b. Form sc: $ (2) Other (specit r. $ SEE STATEMENT 7 (A) ')3ma es ► b a 2,368,636. ► c 2,368,636. a Total expenses and losses per audited financial statements b Amounts included on line a but not on line 17, Form 990: (1) Donated services and use of facilities $ (2) Prior year adjustments reported on line 20, Form 990 Losses reported on line 20, Form 990 (4) Other (specify): Add amounts on lines (1) through (4) c Line a minus line b d Amounts :nc!uded on line 17• Form 990 but not on line a: (3) (1) Investment expenses not included on line Sb. Fo (2) Other sce;' $ $ Auo amounts (1) :(2) ■ d Aar) o"•C _ :c'.ne (1) -(2) e rota! revenue ce 2. : : r71 _ et ' e c-xxxs n= I l i n e c p l u s ' i r e d 0 2 , 3 6 8 , 5 3 6 . ' ne c ciLs ' i'e di ► 'I Part V' List of Officers, Directors, Trustees, and Key Employees eacn ore o. an if no' :: — cens:aeu. ► b (8 The aro _. _ e b., rs (C) _ e (DLThr er =• _ (if not paid, enter _ -0 -? 0. 75 Did any officer, director, trustee, or key employee receive aggregate compensation of more than $100,000 from your or anization and all related organizations. of which more than S10,000 was provided by the related organizations? If 'Yes.' attach schedule. ► I Yes I X No ►a 2,310,150. ► c 2,310,150. ► d e 2,310,150. 0. = ,pe,nse 0. YOUNG WOMENS CHRISTIAN ASSOCIATION OF Form 990 (1997) HAWAII I SLF Other Information Part VI 76 Did the organization engage in any activity not previously reported to the IRS? If 'Yes,' attach a detailed description of each activity 77 Were any changes made in the organizing or governing documents but not reported to the IRS? If "Yes," attach a conformed copy of the changes. 78 a Did the organization have unrelated business gross income of 51,000 or more during the year covered by this return? b If "Yes," has it filed a tax return on Form 990 -T for this year? N/A 79 Was there a liquidation, dissolution, termination, or substantial contraction during the year? If "Yes," attach a statement; 80 a Is the organization related (other than by association with a statewide or nancmvice organization) through common membership. governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization? b If "Yes," enter the name of the organization ■ 81 a Enter the amount of political expenditures, direct or indirect, as descnbeo in the instructions for line 81 81a I b Did the organization file Form 1120 -POL for this year? 82 a Did the organization receive donated services or the use of materials, ec.:!oment. or fac,lities at no charge or at substantially less than fair rental value? b If "Yes," you may indicate the value of these items here. Do not include this amount as revenue in Part or as an ! expense in Part II. (See instructions for reporting in Part III) 182b N/A 83 a Did the organization comply with the public inspection requirements for - eturns arc exemption applications? b Did the organization comply with the disclosure requirements reiat.n; d is d are - sap - :ntrbutcrs? 84 a Did the organtzancn sohc•t any contributions or gifts that .vere riot 'a : „ e"' b If 'Yes,' did the `anon inc':de :nth ever,, solicitation an e= tax deductible? 85 5i. or _ rgan zone ns. - a'+ %e e suhstant :all; X1 � h, e nob" e,pen,d • 57 b Did the organization make oil; in-house � , rig I '�. ;s � _�... - � ..; If 'Yes' was ans... to either 35a or 35b. do not :omp 'Ec o;;ed cr rne pr c c Dues. assessments. ana sin1! amounts 'r'am memDe - s 35c d Se';t!Cn 162'e1 i00D',ing and OC'itiCai expenditures 35d e Aggregate nondeductible amount of section c73O . c 1 ,A Jue'o nor _ 85e f Taxable amc'unt a Iooby!ng and aolit :Ca'I °tgsnd :tursss line 35J e_= __. 85f g Does the organization elect to co',' the section 6'32.3ie: 'ax :n the a: h if section 6 33 e 1 i Al dues notice acre ;enr aces the nrganr_... _ . - g '333: ' allocable to nondeouct :ble Iocc,ing 3[10 political etoefl t tc es _ .:. 86 50110ll 7■ organizations. - Enter: a Initiation tees and capital contr,duticns included on line '2 86a N /A b Gross receipts, included on line 12, for public use of clue :ac :Irt!es 86b N/A 87 501(0)(12) organizations. - Enter: a Gross income tram members or unarenolde 87a N/A b Gross income from other sources. (Do not net amounts due or par to other sources against amounts due or received from them.) 87b N/A 91 The books are in care of ► LAURA RICHMAN Located at ► 145 ULULANI ST, HILO, HI 92 Section 4947(a)(1) nonexempt charitable trusts filing Form 990 in lieu of Form 1041.- Check here and enter the amount of tax - exempt interest received or accrued during the tax year 723041 03 -12 -98 and check whether it is I exempt OR ; nonexempt. 5 ►I921 99- 0079762 Pages Yes No X X 76 77 0. 78a 78b 79 80a Bib 82a I X 83a X 83b X N/A 84a N/A 3Ob N / A 35a N/A 35b N/A N/A N/A N/A N/A 35q N/A 8th 88 At any time during the year, did the organization own a 50 °u or greater nterest in a taxable corporation or carnership? If "Yes," complete Part IX 89 a 501(c)(3) organizations. - Enter: Amount of tax imposed during the year under: section 491110- 0 . ; section 4912 ■ 0 . ; section 4955 ► 0 b 501(c)(3) and 501(c)(4) organizations. - Did the organization engage in any section 4958 excess benefit transaction during the year? If "Yes," attach a statement explaining each transaction c Enter: Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958 ► d Enter: Amount of tax in 89c, above, reimbursed by the organization ► 90 a List the states with which a copy of this return is filed ■ NONE b Number of employees employed in the pay period that includes March 12, 1997 88 89b Telephone no. ► 808-935-7141 ZIP +4 ■ 96720 N/ X X X X X X 0. 0. 190b 1 90 Name, address, and employer identification number of corporation or partnership Percentage of Nature of business activities ownership interest Total income End -of -year assets N/A o/ a, o i ,� 1 Please Sign Here Under benalties of penury. I declare that I nave examined :h.s 'e:,.rn ,nc,uding accompanying schedules and statements. and to :he best of my knowledge correct, and complete Declaration of pre aver (other than off oer) .s based on ad mfcrmation of which preparer has any 'knowledge � (.e.4-/ Luc e 02 g `9 rt 5' �U D ( A P - and belief t Is true, Q I Signature of of icer Date Type or print name and title Paid Preparer's Use Only Preparer's �--/ signature -lw Date 0 4 / 2 3 / 9 9 Check employed if Preparer's SSN � t400 ■ [ Firm's name (or yours ETA, IWATA, HARA & ASSOCIATES, LLP if self- employed) 101 AUPUNI STREET SUITE 139 and address HILO , HAWAII EIN ► 99 -0221605 ZIP + 4 • 96720 YOUNG WOMENS CHRISTIAN ASSOCIATION OF Forrn.990(1997) HAWAII ISL.' Analysis of Income Producin, ,tivities Unrelated business income Part VII Enter gross amounts unless otherwise indicated. 93 Program service revenue: (a) FITNESS & PRE — SCHOOL (b) OTHER PROGRAM REVENUE (c) (d) (e) (f) Medicare /Medicaid payments (g) Fees and contracts from government agencies 94 Membership dues and assessments 95 Interest on savings and temporary cash investments 96 Dividends and interest from securities 97 Net rental income or (loss) from real estate: (a) debt - financed property (b) not debt - financed property 98 Net rental income or (loss) from personal property 99 Other investment income 100 Gain or , loss i from sales or assets other than im, ,cry 101 1 1e Net name or loss from s; do.al - .. 102 Gross profit or ,,r al >> :r 103 'timer revenue: a b e 104 3uotota; 'add:our ^ ns.E,, D.ac.'E , 0. 7,445. 639, 134. 105 TOTAL add line 10 columns 5 . D', anc ► 646,579. Note: Line 105 plus 'Inc ld, Part I, sr,o rr, al . _ anon...: '2. Part VIII Relationship of Activities to the Accomplishment of Exempt Purposes Line No Explain eacn act;v:t;, cr ;,h ;on _erne is y :_ - Fr, zt • exempt purposes :other than b; pro•.!ding funds (orsuc` ob.-oSes . 93A FEES CHARGED TO DEFRAY FITNESS & PRE — SCHOOL PROGRAM COSTS ITO BENEFIT THE WOMEN AND THEIR CHILDREN ON THE ISLAND OF HAWAII. 93B 'FEES CHARGED TO DEFRAY AQUATICS PROGRAM COSTS TO BENEFIT WOMEN AND' ( TTHEIR FAMILIES ON THE ISLAND OF HAWAII. 94 'PROVIDE HEALTH AND FITNESS PROGRAMS TO BENEFIT THE WOMEN AND CHILDREN ION THE ISLAND OF HAWAII. 7 231 8 1 03 -12 -98 (A) code (B) Amount Information Regarding Taxable Subsidiaries (Complete this Part if the "Yes" box on 88 is checked.) 6 Excluded by section 512 513. or 5 t (C) Exclu- sion code 14 (D) Amount 7,445. 99- 0079762 (E) Related or exempt function income 555,180. 58,864. 25 090. Pagfe 6 SCHEDULE A (Form 990) Department of the Treasury Internal Revenue Service Name of the organization YOUNG WOMENS CHRISTIAN ASSOCIATION OF HAWAII ISLAND Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (See instructions.) (List each one. If there are none, enter 'None.') Part I (b) Title and average hours per week devoted to position (c) Compensation NONE NONE 723101 03.12 -98 Orga' - -ation Exempt Under 501 " ") (Except Private Fou.. .on), and Section 501(e), 501(f), 501(k), 501(n) or St. . 4947(a)(1) Nonexempt Charitable Trust Supplementary Information ■Must be completed by the above organizations and attached to their Form 990 (or Form 990EZ). (a) Name and address of each employee paid more than $50,000 Tota, aumcer :f other vr^p :',ees paid Total number of others receiving over $50.000 for professional services LHA ► 0 ► 7 0 Employer identification number 99 0079762 (d) Contributions to employee oenent plans 3 deferred comoensauon Part II Compensation of the Five Highest Paid Independent Contractors for Professional Services (See instructions.) .L Si e _h _ ..._''s -. trrTs.. e :. (a) %37e 3n3 3odresS Ot each ,na'_rt :_ (b) .oe OMB No. 1545 -0047 1997 (e) Expense account and other allowances Icl For Paperwork Reduction Act Notice, see page 1 of the Instructions to Form 990 (or Form 990 -EZ). Schedule A (Form 990) 1997 YOUNG WOMENS CHRISTIAN ASSOCIATION OF Schedule A (Form 990) 1997 HAWAII ISLE' Part ni 1 Statement About Activities During the year, has the organization attempted to influence national, state, or local legislation, including any attempt to influence public opinion on a legislative matter or referendum? If "Yes," enter the total expenses paid or incurred in connection with the lobbying activites. ► $ Organizations that made an election under section 501(h) by filing Form 5768 must complete Part VI-A. Other organizations checking 'Yes," must complete Part Vl -B AND attach a statement giving a detailed description of the lobbying activities. 2 During the year, has the oganization, either directly or indirectly, engaged in any of the following acts with any of its trustees, directors. officers, creators, key employees, or members of their families, or with any taxaole organization with which any such person is affiliated as an officer, director, trustee, majority owner, or principal beneficiary: a Sale, exchange, or leasing of property's b Lending of money or other extension of credit? c rurnisning of goods, services, or facilities? d Payment of compensation (or payment or reimbursement of expenses :f more than 51,000)? e Transfer of any part of its ncome or assets? If the answer to any puestion Is 'Yes.' attach a detailed statement e pia n :rig t e •tic, _a.a:ons. 3 Does the organization make grants 'or scholarships. fellowsNps, student 'oars. etc.' 4 Attach a statement e.xc 3 ng ho1, the organization determines that ._ : _ - _ - ^ rayons furtherance ci is ^3''._r e pro roans aualif'i to reoel`.e !Part IV Reason for Non - Private Foundation Status The organization Is not a Dr' :ale tounc3t on because it is 'please o, e_ oni, ONE a__ : co*': 5 A 000r:0, :on i?,n ;ior or onurohes. or association of :Torches. --,. :h ' - d 6 A school. Se., on 1, - b 1 i)A i;iI. Also complete 7 A o s o t a i : :oopc' a t hospital ser',ice organ _ . _ .. -: : A I', ,. = 8 A - oerall state. or Ic o_ government or 'go.ernm= :e c, t. 9 j A ■cal r. - ^ization operated in :on U - • : i' : and state 13 14 '2 31 1 1 3 -12.98 (a) Name(s) of supported orcanizationisi An organization organized and operated to test for public satebi. Section 509(a)(4). (See instructions on page a.) 8 Enter the hospital's name, cif;, 10 An organization coei for the benefit of a college _ operate .. nif ' 'Also oomp!ete the Support Schedule in °art 11a i X An arganization that hormady receives a :ubstant _ anti e - _- - � , . . time .. Section 'TT: I dA „ . Also complete the Support Schedule = .37' 1 lb % Acommunlr, trust. Se: tlon170( b)( 1)( A,', ii). (Also oomo' :e:e :he Support Schedule n '=3r:V -z 12 ' An organization that normally receives: (1) more than 33 1/3% : is .u00ort from 0ontr'b:tohs. r ;r; .o anu araso receipts from activities related to its charitable, etc., functohs - s,.c,ect to certain excecticns, Cr: (2) no more than 33 1/3% 01 its support from gross investment income and unrelated business taxacy ncome ;less section 5 taxi trom businesses acgo red by the organization after June 30, 1975. See section 509(a)(2). :Also complete the Support Schedule in Part IV -A.) 99- 0079762 1 Yes 2b 2c 2d 2a 2e 3 An organization that is not controlled by any disqualified persons other than foundation managers) and supports organizations described in: Li) lines 5 through 12 above: or (2) section 501(c)(4'). (51, or 6-, if they meet the test of section 509 aii2!. (See section SOSian 31.E Provide the following information about the succored organizations. (See instructions on page 4 .) (b)Line number from above Page e No X oe. y Calendar year (or fiscal year beginning in) ■ (a) 1996 (b) 1995 (c) 1994 (d) 1993 (e) Total 15 Gifts, grants, and contributions received. PO not include unusual grants. See line 28)_ 2,151,477. 2,129,792. 2,221,334. 2,657,510. 9,160,113. 16 Membership fees received 23,895.1 2 4, 8 3 2. 26,696.' 2 9, 013. 104,436. 17 Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is not a business unrelated to the organization's charitable, etc., purpose 580,895. 530,489. 513,047. 543,743. 2,168,174. 18 Gross income from interest, dividends, amounts received from payments on securities loans (sec- tion 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975 10, 8 01 . 7,247. 5 , 5 0 9 . 3,642. 27,199. 19 Net income from unrelated business activities not included in line 18 YOUNG WOMENS CHRISTIAN ASSOCIATION OF Schedule A (Form 990) 1997 HAWAII I SLP Part IV - A I Support Schedule (Complete only it hecked a box on line 10, 11, or 12 above.) Us i N t • You ma use the worksheet In the ac'ions for converting from the acc rual to the cash me. 20 Tax revenues le'ed'or :he organizatIon's 1 beneat and either paid :3.1 or eipenced I on its oenaif 21 The ialue of ser:lces or facilities furnished to the orcanlzation by 3 go , ernmer'ai unit .; char,e. Do not nclude :he .aloe of services or facilities generaiL,. furnished to the ;7uo is witno'ut ,"'urge 22 O:ne r•3OTe Scat- a 5creo e. 03 ,cor.de _air or ass `_" sage s ass 23 Tota, of lines '5 moo gh 22 24 Line 23 minus Hite 25 Enter ' cf line 73 26 b 27 C d e b 723121 49,522. 2,816,590. 2,235,695. 28,166. 99- 0079762 method of accounting. if accounting. SEE STATEMENT 8 49,412. 10,706. 37,189. 146,829. 2,741,772. 2,777,292. 3,271,097. 11,606,751. 2,211,283. 2,264,245. 2,727,354. 9,438,577. 27,418. 27,773. 32,711. Organizations described in lines 10 or 11: a Enter 2 am := . ► 26a Attach 3llst w s not ope to :voile .nsbection sns,yhd the a gave mental Oub sL000rted nrganidation: ,. ._ _ in line, 25a. Entef the sum of a'I mess excess amounts e:a Total su000rt for section 5135w ' i test: Enter line 2 :.._ cm,n e ■ 26c 9,438,577. Ado: Amounts trom column e, tor :Ines: 18 27,199. 19 22 146, 829. 26b ■ r 26d 174,028. ► 26e 9,264,549. • ' 26f 1 98.1562% Public support lime 26c minus line 26d total) Public support percentage (line 26e (numerator) divided by line 26c (denominator)) Organizations described on line 12: a For amounts included in lines 15, 16, and 17 that were received from a 'disqualified person,' attacn a list to show the name N/A (1 of, and total amounts received in each year from each 'disqualified person.' Enter the sum of such amounts for each year. (1996) (1995) ( 1994 ) For any amount Included in line 17 that was received from a nondisaua!if,ed person, attach a list to show the name of, and amount received for each ;ear, that was more than thelargerof (1) the amount on line 25 for the year or (2)85,200. Include in the list organizations described in lines 5 through 11, as well as individuals.) After computing the difference between the amount received and the larger amount decrlbed in (1) or (2), enter the sum of these differences (the excess amounts) for each year: N/A ( 1996 ) (1995) ( 1994 ) ( 1993 ) c Add: Amounts from column (e) for lines: 15 16 17 20 21 ■ 27c d Add: Line 27a total and line 27b total • 27d e Public support (line 27c, total minus line 27d total) ■ 27e f Total support for section 509(a)(2) test: Enter amount on line 23, column (e) ■ 27f I S N/A g Public support percentage (line 27e (numerator) divided by line 27f, (denominator)) ■ 27g h Investment income percentage (line 18 column (e) (numerator) divided by line 27f (denominator)) ► 27h N/A N/A N/A Page 188,772. '37. a ► 26b 0 . N/A % N/A 28 Unusual Grants: For an organization described in line 10, 11, or 12, that received any unusual grants during 1993 through 1996, attach a list (which is not open to public inspection) for each year showing the name of the contributor, the date and amount of the grant, and a brief description of the nature of the grant. Do not include these grants in line 15. (See instructions.) 03 -12 -98 9 NONE YOUNG WOMENS CHRISTIAN ASSOCIATION OF Schedule A (Form 990) 1997 HAWAI I SL Private School Questionnaire (To be completed ONLY by schools that checked the box on line 6 in 'art IV) Part V 29 Does the organization have a racially nondiscriminatory policy toward students by statement in its charter, bylaws. other governing instrument, or in a resolution of its governing body? 30 Does the organization include a statement of its racially nondiscriminatory policy toward students in all its brocnures, catalogues, and other written communications with the public dealing with student admissions. programs, and scholarships? 31 Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during the period of solicitation for students, or during the registration period if it has no solicitation program. in a way that makes the policy known to all parts of the general community it serves? If "Yes," please describe: if "No," please explain. (If you need more space. artacn a separate statement.) 32 Does the organization maintain the following: a Records indicating the racial composition of the student doily, face *,. arc acm ns-rati e sta'° b Records documenting that scholarships and other financ ;ai assistance are a', ;ardec on a racaL; nondiscriminatory basis? c Copies of all catalogues, brochures, announcements, arc other ::mw:n cat sos to ' , _ our..__ _ admissions, programs. and scnolarsnups? d Copies of all mater :ai used by the organization or on its se to off If you answered 'lc to an', of ...e ad :. -. p;aaS _ c <p no 33 Does the organization oucr, ro ..:e 'ace ao,, wry .. • -: a Students rights ges? b .Admissions oo! : cS? C Employment of tacu to, or as st.a ..,n d Scnolarshios or :tne e Educational po'iC.e.s? f Use of facilities? g Athletic programs? h Other extracuroular at . t•es? If you answered Yes to an. _ He :IP 34 a Does the organization receive an;, financial aid or assist:Toe trom a b Has the organization's right to such aid ever been revoked or susoenced? If you answered 'Yes' to either 34a or b, please explain using an aOac"ec statement. 35 Does the organization certify that it has complied with the applicable - egu re, -tints of sections 4.)1 thr„ : ,n 4.05 or Re`:. Prot 75-50, 1975 -2 C.B. 587, covering racial nondiscrimination? If '`.c.° attach an e.xelanaton 723131 03 -12 -98 1 0 s;L.sent 99- 0079762 N/A Yes No 29 30 31 32a 32b 32c 32d 33a 33b 33c 33d 33e 33f 33q 33h 34a 34b 35 Paget4 48 Grassroots nontaxable amount 0 ' 49 Grassroots ceiling amount (150% of line 48(e)) 0 " 50 Grassroots lobbying expenditures 0 " YOUNG WOMENS CHRISTIAN ASSOCIATION OF Schedule A (Form 990) 1997 HAWAII I SLATT^ 1 Part VI -A , Lobbying Expenditures by El tg Public Charities (To be completed ONLY by an eligible organiLel on that filed Form 57681 723141 03 -12 -98 Check here ■ a I If the organization belongs to an affiliated group. Check here ► b n If you checked "a" above and "limited control" provisions aooly. Not over $500,000 Over 3500 000 but not o . er 31 000 300 Over 31,000 000 out not over 51 500 000 Over 31,500.000 but not over 517 Coo 000 Calendar year (or fiscal year beginning in) 45 Lobbying nontaxable amount 46 Lobbying oeti ng amount (150 °° of line 451 e 47 Total lobbying expenditures Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred) 36 Total lobbying expenditures to influence public opinion (grassroots lobbying) 37 Total lobbying expenditures to influence a legislative body (direct lobbying) 38 Total lobbying expenditures (add lines 36 and 37) 39 Other exempt purpose expenditures 40 Total exempt purpose expenditures (add lines 38 and 39) 41 Lobbying nontaxable amount. Enter the amount from the following table - If the amount on line 40 is - The lobbying nontaxable amount is - 20% of the amount on hne -C S'CO 000 plus '5 ", of the excess -.er J:: $175.000 plus '0 °'° of the excess : :00 :CC 32 :5 000 plus 5% of the excess c.er S' S:.; Over 317 000 000 51 000 000 42 Grassroots nontaxable amount (enter 25'0 of ir,e 41) 43 Subtract line 42 from dne 30. Enter -0- 1 line 42 s more than , 3c 44 Subtract line 41 from .ire 38. Enter -0- .t'ine ' 1 s more than ne 35 Caution: If there is an amount on either ';re 43 or tine ou T 3C 1 1 36 37 39 38 40 42 43 44 4 -Year Averaging Period Under Section 501(h) Some orgam:at _ns that mace ? = 4,2t, . __ :br_ ,n E3. (a) (b) (c) (d) (e) 19, '3e n. 1 = _ :I Part VI -B Lobbying Activity by Nonelecting Public Charities (For reporting only by organizations that did not complete Part VI -A) During the year, did the organization attempt to influence national, state or'ocal ;eg cation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of: a Volunteers b Paid staff or management (include compensation in expenses reported on !Ines c through h) c Media advertisements d Mailings to members, legislators, or the public e Publications or published or broadcast statements f Grants to other organizations for lobbying purposes g Direct contact with legislators, their staffs, government officials, or a legislative body h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any other means i Total lobbying expenditures (add lines c through h) If "Yes" to any of the above, also attach a statement giving a detailed description of the lobbying activities. (a) Affiliated group totals N/A Loeoying Expenditures During 4 -Year Averaging Period N/A Yes 99- 0079762 Pages No N/A (b) To be completed for ALL electing organizations Amount N/A 0. 0. 0. 0. Schedule A (Form 990) 1997 YOUNG WOMENS CHRISTIAN ASSOCIATION OF HAWAII ISLA 99- 0079762 Page Information Regarding Transft o and Transactions and Relationsh Vith Noncharitable Exempt Organizations Part VII 51 Did the reporting organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organizations? a Transfers from the reporting organization to a nonchantable exempt organization of: (i) Cash (ii) Other assets b Other transactions: (i) Sales of assets to a noncharitable exempt organization (ii) Purchases of assets from a nonchantable exempt organization (iii) Rental of facilities or equipment (iv) Reimbursement arrangements (v) Loans or loan guarantees (vi) Performance of services or membership or fundraising solicitations c Sharing of facilities, equipment, mailing lists, other assets, or paid employees d If the answer to any of the above is "Yes: complete the following schedule. Coiumn bl should always indicate the fair market raiue or The goods, other assets, or services given by the reporting organization. 'f me organza_t,on rec,,?d less than 'air market value in any transaction or sharing arrangement, show in column (d) the value of me goods. other assets. or services received. (a) 1 (b) (c) Line no.; Amount involved Name of nonchantable exempt organ zar :on 52 a Is the organization drectl or .ncrrectly, atf Ba ,v th. or re one or mcre m,c, - Code (other than section 5D1ic)(.3)I or.n section 527? ► Yes b If "Yes," complete the following schedule. N/A 23151 3 -12 -98 (a) (b) Name of organization Type of organization 12 Descr::t.cn of transfers, trans ( !C'ns. and sharing arrangements (c) Description drraia(ncnsnip Yes No 51a(i) X a(ii) X b(i) X b(ii) X b(iii) X b(iv) X b(v) X b(vi) X c X N/A Y No m et Number Date placed m service Method/ IRC sec. Life or rate Line No. Cost or other basis Basis reduction Accumulated depreciation /amortization Current year deduction (BUILDINGS I t 1BUILDING VARIiESISL 135. 00119 I 717,396. 354,880. 20,497. 3POOL IVAIRIIESISL 35.00119 I 236,778. 79,321. 8,120. ** 990 PAGE 2 TOTAL BUILDINGS I 1 I 1 954,174. 434,201.1 28,617. MACHINERY & EQUIPMENT 1 1 j 1 ! 1 4EQUIPMENT 1VARI,ESISL 5.00 119 1 272,107. 236,512. 9,018. 6ADMINISTRATIVE VAN 041301981SL 5.00 119 1 21,943. 731. ** 990 PAGE 2 TOTAL MACHINERY & EQUIPMENT 11 1 1 1 1 294,050. 1 236,512. 9,749. 5261 Depreciation and Amortization Detail F 07 -97 AND I j 2LAND 1 ' I .78'SL .000 19 990 PAGE 2 TOTAL LAND 1 990 PAGE 2 Description of property 22,900. 22,900. ** GRAND TOTAL 990 PAGE 2 DEPRECIATION 1 I 1,271,124. I I I # - Current year section 179 (D) Asset disposed 13 990 w 0. o. o. 670,713. 38,366. fOUNG WOMENS CHRISTIAN ASSOCTkTION OF H 99- 007976? , R.M 990 PAGE 2 PART III A - D: SEXUAL ASSAULT SUPPORT SERVICES - PROVIDES A 4PREHENSIVE RANGE OF SERVICES DESIGNATED TO SUPPORT, 3IST AND EDUCATE SURVIVORS OF SEXUAL ASSAULT AND COMMUNITIES THEY LIVE IN. IT PROVIDES PREVENTION AS AS TREATMENT SERVICES. PROVIDED SERVICES TO APPROX. 10 INDIVIDUALS ON THE ISLAND DURING FISCAL YEAR 1998. FOOTNOTES STATEMENT 1 HEALTHY START (FAMILY SUPPORT SERVICES) PROGRAM PROVIDES R.LY IDENTIFICATION OF FAMILIES AT -RISK FOR CHILD NEGLECT A RANGE OF INTERVENTIONS TO SUCCESSFULLY REDUCE THAT 3K. MOTHER - INFANT SUPPORT TEAMS PROVICE TREATMENT FOR NEW ZNS. PROVIDED SERVICES TO APPROXIMATELY 420 FAMILIES ON ISLAND OF HAWAII DURING FISCAL YEAR 1998. EKAHI PROGRAM- PROVIDES SERVICES TO HIGH RISK YOUTH AND EIR COMMUNITIES TO HELP REDUCE SUBSTANCE ABUSE AND RELATED RESTS AMONG HAWAII'S YOUTH AND TO HELP DEVELOP THEIR IUNITIES TO BE MORE RESPONSIVE TO YOUTH. PROVIDED SERVICE APPROXIMATELY 400 YOUTH DURING FISCAL YEAR 1998. TEEN COURT PROGRAM -TEEN COURT HOLDS HEARINGS FOR YOUTH ?ENDERS TO EVALUATE THE CIRCUMSTANCES OF THE OFFENSE AND JELOPS PLANS FOR RESTITUTION AND APOLOGY TO VICTIMS AND IIMUNITY SERVICE WORK AND EDUCATIONAL PROGRAMS. THE PROGRAM BASED ON THE PHILOSOPHY THAT YOUNG LAW VIOLATORS ARE LESS KELY TO BECOME REPEAT OFFENDERS WHEN A JURY OF THEIR PEERS PERMINES THE SENTENCE. PROVIDED SERVICES TO APPROXIMATELY YOUTH DURING FISCAL YEAR 1998. 14 STATEMENT(S) 1 YOUNG WOMENS CHRISTIAN ASSO('TATION OF H 99- 00797¢2 )RM 990 CASH CONTRIBUTIONS OF $5000 OR MORE INCLUDED ON PART I, LINE 1D )NTRIBUTOR'S NAME kWAII ISLAND UNITED WAY CATE OF HAWAII, DEPT. OF 3ALTH, FAMILY HEALTH SERVICES CV kPIOLANI HEALTH RESEARCH CATE OF HAWAII, DEPT. OF HUMAN 3RVICES, MOTHER INFANT SUPP CATE OF HAWAII, THE JUDICIARY, .MILY PROBATION SERVICES ::ATE OF HAWAII -DEPT OF HEALTH )LINTY OF HAWAII )LINTY OF HAWAII JEEN EMMA FOUNDATION * ** NOT OPEN TO PUBLIC INSPECTION * ** CONTRIBUTOR'S ADDRESS P.O. BOX 745, HILO, HI 96720 741 -A SUNSET AVE., HONOLULU, HI 96816 55 MERCHANT ST. 27TH FLOOR, HONOLULU, HI 96813 P.O. BOX 339, HONOLULU, HI 96809 345 KEKUANAOA ST., HILO, HI 96720 601 KAMOKILA BLVD #360, KAPOLEI, HI 96707 25 AUPUNI STREET, HILO, HI 96720 25 AUPUNI STREET, HILO, HI 96720 615 PIIKOI ST, SUITE 701, HONOLULU, HI 96814 STATEMENT 2 AMOUNT 60,000. 908,537. 187,543. 94,395. 19 75,000. 10,000. 70,036. 89,685. 15 STATEMENT(S) 2 ((DUNG WOMENS CHRISTIAN ASSOCIATION OF H 99- 0079762 ZM 990 STATEMENT OF ORGANIZATION'S PRIMARY EXEMPT PURPOSE STATEMENT 3 PART III ?LANATION PROMOTE THE HEALTH & WELFARE OF WOMEN, CHILDREN & THEIR FAMILIES ON THE :,AND OF HAWAII. .M 990 3CRIPTION 3TS RELATED TO AQUATICS PROGRAM, PRE - SCHOOL 3 DAY CARE JGRAMS, CHILD AND FAMILY PROGRAM SERVICES, 3 FITNESS AND PS PROGRAMS. 3CRIPTION CAL TO FORM 990, PART IV, LN 57 1,271,124. ZM 990 :ONDITIONAL PROMISE TO GIVE 'AIRS AND MAINTENANCE OTHER PROGRAM SERVICES STATEMENT 4 GRANTS AND ALLOCATIONS EXPENSES 428,932. PAL TO FORM 990, PART III, LINE E 428,932. RM 990 DEPRECIATION OF ASSETS NOT HELD FOR INVESTMENT STATEMENT 5 COST OR ACCUMULATED OTHER BASIS DEPRECIATION BOOK VALUE ILDING 717,396. 375,377. 342,019. JD 22,900. 0. 22,900. DL 236,778. 87,441. 149,337. JIPMENT 272,107. 245,530. 26,577. 4INISTRATIVE VAN 21,943. 731. 21,212. 709,079. 562,045. OTHER ASSETS STATEMENT 6 >CRIPTION AMOUNT 30,000. 33,125. 'AL TO FORM 990, PART IV, LINE 58, COLUMN B 63,125. 16 STATEMENT(S) 3, 4, 5, 6 YOUNG WOMENS CHRISTIAN ASSOCIATION OF H 99- 007972 1RM 990 ME AND ADDRESS Y BUGADO 16 W. KAWAILANI ST., HILO, HI 720 RNADETTE BAKER CC, 919 ULULANI ST., HILO, HI 720 PART V - LIST OF OFFICERS, DIRECTORS, STATEMENT 7 TRUSTEES AND KEY EMPLOYEES ABEL CAMBLOR V - PRESIDENT 68 KALANIANAOLE AVE., HILO, HI 0.75 720 EMPLOYEE TITLE AND COMPEN- BEN PLAN EXPENSE AVRG HRS /WK SATION CONTRIB ACCOUNT PRESIDENT 2.0 V - PRESIDENT 0.75 0. 0. 0. 0. 0. 0. 0. 0. 0. SAN ZIMMERMAN -LEE TREAS:;RER 5 KIPUNI STREET, HILO, HI 96720 0.75 0. 0. 0. NA FENG DIRECTOR 7 NOU ST., HILO, HI 96720 0.75 RINE HISASHIMA DIRECTOR 3 LUHAU PLACE, HILO, HI 96720 0.75 [CIE ROBINSON DIRECTOR BOX 727, KURTISTOWN, HI 96749 0.75 IS NISHIDA DIRECTOR NX OF HAWAII, P.O. BOX 305, 0.75 LO, HI 96720 JITH FORDHAM SECRETARY 3 BOX 14025, KEAAU, HI 96749 0.75 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. kRLOTTE KAIMI - MORIMOTO DIRECTOR 13 WAIANUHEA WAY, HILO, HI 96720 0.75 0. 0. 0. 0. 0. 0. 17 STATEMENT(S) 7 YOUNG WOMENS CHRISTIAN ASSOCIATION OF H 99- 0079762 , USAN LABRENZ EXEC DIRECTOR DX 1814, HILO, HI 96720 40. 0. 0. 0. kROL LINDO- MOULDS DIRECTOR 2R 1 BOX 5719, KEAAU, HI 96749 0.75 LLEN OKUMA D BOX 1575, HILO, HI 96720 !2Y KUWAYE DIRECTOR 31 KOMOMALA DR., HILO, HI 96720 0.75 )ANN OTANI -HAUGH DIRECTOR 7 UALEHUA STREET, HILO, HI 96720 0.75 0. 0. 0. ENRILENE PICKENS 5 LIKEKE STREET, HILO, HI 96720 UUREEN SATURINO L3 UHALOA PLACE, HILO, HI 96720 :HEDULE A ;SCRIPTION :SCELLANEOUS lIMMING POOL RENT )TAL TO SCHEDULE A, LINE 22 SECRETARY 0.75 DI RECTOR 0.75 DIRECTOR 0.75 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0 0. 0. kREN WILLIAMS DIRECTOR. 315 AINAOLA DRIVE, HILO, HI 96720 0.75 0. 0. 0. )TALS INCLUDED ON FORM 990, PART V 0. 0. 0. OTHER INCOME STATEMENT 8 1996 1995 1994 1993 AMOUNT AMOUNT AMOUNT AMOUNT 49,522. 49,412. 49,522. 49,412. 10,706. 37,189. 10,706. 37,189. 18 STATEMENT(S) 7, 8 Fort 4562 Department of the Treasury Internal Revenue Service Names) shown on return Part I Business or activity to which this form relates YOUNG WOMENS CHRISTIAN ASSOCIATION OF HAWAII ISLAND FORM 990 PAGE 2 99- 0079762 Election To Expense Certain Tangible Property (Section 179) (Note: If you have any "listed property,"complete Part V before you complete Part I.) 1 18,000. 2 1 1 Maximum dollar limitation. If an enterprise zone business, see instructions 2 Total cost of section 179 property placed in service 3 Threshold cost of section 179 property before reduction in limitation 4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter 0- 5 Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter 0-. If married filing separately, see instructions . . 6 , r3) 0 3 p 15 a 3 -year property b 5 -year property c 7 -year property d 10 -year property e 15 -year property (al description of property 7 Listed property Enter amount from line 27 8 Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 9 Tentative deduction Enter the smaller of line 5 or line 8 10 Carryover of disallowed deduction from 1996 11 Business income limitation Enter the smaller of business Income not esc than penal or 'Ire = 11 12 Section 179 expense deduction. Add lines 9 and 10. but do not enter more than 'tine 1 ' 12 13 Carryover of disallowed deduction to 1998. Ada lines 9 and 10. less line 12 ■ 13 Note: Do not use Part II or Part III below for listed property (automobiles certain other renicies, ce!!uiar ;elecrores certain comcurero, or property used for entertainment. recreation, or amusement). Instead. use Par: -1 ,/ or ' isted proper Part II MACRS Depreciation For Assets Placed in Service ONLY During Your 1997 Tax Year (Do Not Include Listed Property.) Section A - General Asset Account Election 14 if you are making the elec:ion under section 168(1)(4) to group any assets placed in sere, ice di,.rng The ta,r : nto one' or more general asset accounts. check this box See instructions Part IV[ Summary (See instructions.) Der. .4ciation and Amortization (Inc ig Information on Listed Property) ► Attach this form to your return. Section B - General Depreciation System (GDS) See nstructions \, - o ',ear 013:07 Sos's .- 300•9: at= ___" .n - =ee Part III Other Depreciation (Do Not Include Listed Property.) (See instructions.) 17 GDS and ADS deductions for assets placed in service in tax years beginning before 1997 18 Property subject to section 168(f)(1) election 19 ACRS and other depreciation 20 Listed property. Enter amount from line 26 21 Total. Add deductions on line 12, lines 15 and 16 in column (g). and lines 17 through 20. Enter here and on the appropriate lines of your return. Partnerships and S corporations - see instructions 22 For assets shown above and placed in service during the current year, enter the portion of the basis attributable to section 263A costs LHA For Paperwork Reduction Act Notice, see the separate instructions. (to) Cost business use only) 19 crt 0 21 3 4 15 Ic: = ',ec•eo cost 9 10 17 18 19 I OMB No. 1545 -0172 1997 Attachment Sequence No 67 identifying number $200.000 38,366. 38,366. Form 4562 (1997) f 20 -year property I g 25 -year property 25 ✓rs S L I h Residential rental property / 27.5 yrs. MM S,L / 1 27.5 yrs. 1 MM S,L 1 i Nonresidential real property / 1 M M S; L / MM 1 S,L Section C - Alternative Depreciation System (ADS) (See instructions.i 16 a Class life + I S. L b 12 -year i 12 rs. y S, L c 40 -year / 40 yrs I MM Sit Fort 4562 Department of the Treasury Internal Revenue Service Names) shown on return Part I Business or activity to which this form relates YOUNG WOMENS CHRISTIAN ASSOCIATION OF HAWAII ISLAND FORM 990 PAGE 2 99- 0079762 Election To Expense Certain Tangible Property (Section 179) (Note: If you have any "listed property,"complete Part V before you complete Part I.) 1 18,000. 2 1 1 Maximum dollar limitation. If an enterprise zone business, see instructions 2 Total cost of section 179 property placed in service 3 Threshold cost of section 179 property before reduction in limitation 4 Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter 0- 5 Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter 0-. If married filing separately, see instructions . . 6 , r3) 0 3 p 15 a 3 -year property b 5 -year property c 7 -year property d 10 -year property e 15 -year property (al description of property 7 Listed property Enter amount from line 27 8 Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7 9 Tentative deduction Enter the smaller of line 5 or line 8 10 Carryover of disallowed deduction from 1996 11 Business income limitation Enter the smaller of business Income not esc than penal or 'Ire = 11 12 Section 179 expense deduction. Add lines 9 and 10. but do not enter more than 'tine 1 ' 12 13 Carryover of disallowed deduction to 1998. Ada lines 9 and 10. less line 12 ■ 13 Note: Do not use Part II or Part III below for listed property (automobiles certain other renicies, ce!!uiar ;elecrores certain comcurero, or property used for entertainment. recreation, or amusement). Instead. use Par: -1 ,/ or ' isted proper Part II MACRS Depreciation For Assets Placed in Service ONLY During Your 1997 Tax Year (Do Not Include Listed Property.) Section A - General Asset Account Election 14 if you are making the elec:ion under section 168(1)(4) to group any assets placed in sere, ice di,.rng The ta,r : nto one' or more general asset accounts. check this box See instructions Part IV[ Summary (See instructions.) Der. .4ciation and Amortization (Inc ig Information on Listed Property) ► Attach this form to your return. Section B - General Depreciation System (GDS) See nstructions \, - o ',ear 013:07 Sos's .- 300•9: at= ___" .n - =ee Part III Other Depreciation (Do Not Include Listed Property.) (See instructions.) 17 GDS and ADS deductions for assets placed in service in tax years beginning before 1997 18 Property subject to section 168(f)(1) election 19 ACRS and other depreciation 20 Listed property. Enter amount from line 26 21 Total. Add deductions on line 12, lines 15 and 16 in column (g). and lines 17 through 20. Enter here and on the appropriate lines of your return. Partnerships and S corporations - see instructions 22 For assets shown above and placed in service during the current year, enter the portion of the basis attributable to section 263A costs LHA For Paperwork Reduction Act Notice, see the separate instructions. (to) Cost business use only) 19 crt 0 21 3 4 15 Ic: = ',ec•eo cost 9 10 17 18 19 I OMB No. 1545 -0172 1997 Attachment Sequence No 67 identifying number $200.000 38,366. 38,366. Form 4562 (1997) y (a) Type of property (list vehicles first) (b) Date placed in service (c) Business/ investment use percentage (d) Cost or other basis (e) Basis for deprecation business' ■nves;ment use only) (f) Recovery period (9) Method/ Convention (h) Deprecation deduction (I) Elected section 179 cost (a) Description of costs (b) Date amortization begins (c) Amortizable amount (d) Code sect.cn (e) Amortization pen00 or percentage (f) Amortization for this year 40 Amortization of costs that begins during your 1997 tax year: 41 Amortization of costs that began before 1997 41 42 T t I E t h don "Other Dprif irtinnc" nr "other Fxnenses" line of your return 42 f Fc 'Ti 4562 (1997) ar t �/ . Listed Property - Automobiles, Certai: er Vehicles, Cellular Telephones, Certain Co ors, and Property Used for Entertainment, Recreation, or Amusenh,... Note: For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete only 23a, 23b. columns (a) through (c) of Section A, all of Section B, and Section C if applicable. Section A - Depreciation and Other Information (Caution: See instructions for limits for passanger automobiles.) 23a Do ou have evidence to support the busine /investment use c laimed ? Yes No 23b If "Yes " Is the e vidence written? I � Yes L No 24 Property used more than 50% in a qualified business use: o% I 32 Was the vehicle available for personal use during off-duty hours" 33 Was the vehicle used primarily by a more than 5% owner or related person? 34 Is another vehicle available for personal use? ov 25 Property used 50% or less in a qualified business use: I S/L •38 28 Total business,,nvestmen: -riles driven dur rig :be year iDO NOT induct tommut ng miles 29 Total commuting miles -driven during the year 30 Total other personal (noncommuting) miles driven 31 Total miles driven during the year Add lines 28 through 30 % I, 26 Add amounts in column (h). Enter the total here and on line 20, page 1 27 Add amounts in column (i). Enter the total here and on line 7, page 1 (a) Ve ._ (b) SQL S L- I S�L 26 Section B - Information on Use of Vehicles Complete this section for vehicles used by a sole proprietor. partner c- other "more than 5% owner, or re!ated person If you provided vehicles to your employees, first ans.ver the gueszions Section C to see f y o.. meet an exception to completing this sec ::on for those vehicles. (c) (d) (e) (f) Ven :c ; d? Yes No Yes No Yes No Yes No Yes No ' Yes No Section C - Questions for Employers Who Provide Vehicles for Use by Their Employees Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who are not more than 5% owners or related persons. 35 Do you maintain a written policy statement that prohibits all personal use of vehicles. including commuting, by your employees? 36 Do you maintain a written policy statement that prohibits personal use of vehicles. except commuting. by your employees? See instructions for vehicles used by corporate officers. directors, or 1% or more owners 37 Do you treat all use of vehicles by employees as personal use? 38 Do you provide more than five vehicles to your employees. obtain information from your employees about the use of the vehicles. and retain the information received? 39 Do you meet the requirements concerning qualified automobile demonstration use? Note: If your answer to 35, 36, 37, 38, or 39 is "Yes." you need not complete Section B for the covered vehicles. o a . n er ere an 20 1 Page Q Yes No All MAIL Hawaii Island Young Women's Christian Association 145 Ululani Street Hilo, Hawaii 96720 Mesdames: 1' . TREASURY DEPARTMEN INTERNAL REVENUE SERVICE asnnCT arecrolt P. 0. e0x.SSre HONOLULU. MAMAIU MOOS AUG 1 0 1965 On the basis of your stated purposes and the u nderstarlding that your operations will continue as evidenced to date or will conform to those proposed in your ruling application, we have concluded that you are exempt from Federal income tax_aa an organization described in section 501(cX3) of the Internal Revenue Code. Any changes in operation from the described, or in your character or purposes, must be reported immediately to your District Director foc consideration of their effect upon your exempt status. You must also report any change in your name or address. You are not required to Ms Federal Income tax returns so long as you retain an exempt status, un- less you are subject to the tax on unrelated business income imposed by section 511 of the Code, in which event you are required to file Form 990-T. Our determination as to your liability for Iilirx the annual information return, Foray 990-A, is set forth above. That return, if required, must be filed on or before the 15th clay of the fifth month after the close of your annual accounting period indicated above. Contributions made to you are deductible by donors as provided in section 170 of the Code. Be.- quests, legacies, devises, transfers or gifts to or for your use are deductible for Federal estate and gift tax purposes under the provisions of section 2055, 2106 and 2522 of the Code. You are not liable for the taxes imposed under the Federal Insurance Contributions Act (social security _taxes) unless you file a waiver of exemption certificate as provided in such act. You are not iIablejci the tax Imposed under the Federal Unearloyrr nt Tax Act. ;Inquiries about the waiver of exemption certificate for social security taxes should be addressed to this office, as should any questions concerning excise, employment or other Federal taxes. This is a determination letter. Very truly yours, Evan S. Lloyd District Director 1 )M- La -65 -50 M R L7 11 _ Facet L -178 Code 414 PURPOSE Religious and Educational •OORt$.S INQUIRIES • f ILE RETURNS WITH DISTRICT DIRECTOR Or INTERNAL REVENUE Hono lulu ACCOUNTING PERIOD [NOM' December 31 • PRODUCER (808) 540 -3333 F 4merican Insurance Agency, Inc. 900 Fort St. Mall, Suite 500 Honolulu, HI 96813 -3705 Attn: INSURED Y W C A of Hawaii Island 145 Ululani St Hilo, HI 96720 DATE (MMIDD/YY) 01/25/2000 THIS CSR I (FICA 1 •SSIIED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. ,_.,8)540 - 3334 Ext: COMPANY A COMPANY B COMPANY C COMPANY D COMPANIES AFFORDING COVERAGE Western World Insurance Co. GQ. THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED, NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. CO LTR TYPE OF INSURANCE POLICY NUMBER POLICY EFFECTIVE POLICY EXPIRATION DATE (MM /DD/YY) DATE (MM /DD/YY) LIMITS GENERAL LIABILITY X COMMERCIAL GENERAL LIABILITY CLAIMS MADE X OCCUR OWNER'S & CONTRACTOR'S PROT NGL753211 12/07/1999 12/07/2000 GENERAL AGGREGATE $ PRODUCTS - COMP /OP AGG $ PERSONAL & ADV INJURY $ EACH OCCURRENCE $ FIRE DAMAGE (Any one fire) $ MED EXP (Any one person) $ 1,000,000 Included 1,000,000 1,000,000 200,000 1,000 AUTOMOBILE LIABILITY ANY AUTO ALL OWNED AUTOS SCHEDULED AUTOS HIRED AUTOS NON -OWNED AUTOS COMBINED SINGLE LIMIT $ BODILY INJURY (Per person) BODILY INJURY (Per accident) PROPERTY DAMAGE $ GARAGE LIABILITY ANY AUTO AUTO ONLY - EA ACCIDENT $ OTHER THAN AUTO ONLY: EACH ACCIDENT $ AGGREGATE $ EXCESS LIABILITY UMBRELLA FORM OTHER THAN UMBRELLA FORM EACH OCCURRENCE AGGREGATE WORKERS COMPENSATION AND EMPLOYERS' LIABILITY THE PROPRIETOR/ PARTNERS /EXECUTIVE OFFICERS ARE: INCL EXCL VVI,SIAIU- UI TORY LIMITS ER EL EACH ACCIDENT EL DISEASE - POLICY LIMIT EL DISEASE - EA EMPLOYEE OTHER DESCRIPTION OF OPERATIONS /LOCATIONSNEHICLES /SPECIAL ITEMS The certificate holder is named as additional insured in accordance with the General Liability policy provisions. Sexual Assault Support Services; Family Support Services Ekahi Program CER`I IFICA7 E : l LDE The Hawaii County Finance Dept., County of HI Their Officers, Agents & Employees 25 Aupuni Street Hilo, HI 96720 AN: 1Mi SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, THE ISSUING COMPANY WILL ENDEAVOR TO MAIL 30 DAYS WRITTEN NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, BUT FAILURE TO MAIL SUCH NOTICE SHALL IMPOSE NO OBLIGATION OR LIABILITY OF ANY KIND UPON' /'�4 ��4 �W W ''(C M R4�KIIVES. AUTHORIZED REPRESENTATIVE ORi ORATION 9B8 — General Agent CONSTITUTION of the YOUNG WOMEN'S CHRISTIAN ASSOCIATION OF HAWAII ISLAND ARTICLE I. NAME AND PURPOSE The Young Women's Christian Association of Hawaii Island, a member Association of the Young Women's Christian Association of the United States of America. unites in the following statement of purpose: "The Young Women's Christian Association of the United States of America is a women's membership movement nourished by its roots in the Christian faith and sustained by the richness of many beliefs and values. Strengthened by diversity, the Association draws together members who strive to create opportunities for women's growth. leadership and power in order to attain a common vision: peace. justice, freedom and dignity for al! people. The Association, will thrust its collective power toward the elimination of racism wherever it exists and by any means necessary.' ARTiCLE II. MEMBERSHIP SECTION 1. Qualifications, Requirements P ; =s A. Qualifications for members. Members of this Association shall be women and girls. 12 years of age or over. who express an interest in being part of the YWCA. All members. 15 years of age and over shall have the privilege of voting:. A girl or woman may join the YWCA because she wishes to be related to the YWCA for one or more of the following reasons: • to participate in programs.. * to serve as a leader. * to further the YWCA purpose. and * to support the YWCA program. B. Requirements for all members: Membership dues Payment of dues is required. C. Exemptions: Members of certain program groups may be exempted from YWCA membership by action of the Board of Directors. SECTION 2. Membership of Individuals in the National Association. Membership in a member Association carries with it membership in the YWCA of the U.S.A., which is a participating member of the World YWCA. YWCA Ccrstit /Revisei 1 6 1 SECTION 3. Transfer of Membership. Membership will be received in transfer from any other member association of the YWCA of the U.S.A. SECTION 4. Responsibility of Voting Members. The voting members, acting in accordance with provision in the Constitution and By- Laws, are responsible for: A. As Individuals: 1. Electing a Board of Directors to whom they delegate responsibility for the direction of the Association. 2. Electing a Nominating Committee and any other standing committees specified in this document as elected committees. B. As a Corporate Body: 1. Having the final vote on any constitution changes and any questions affecting affiiiation with the Young Women's Christian Association of the U S.A.. 2. Dischargina such other responsibilities as are outlined in the By- Laws cf the Association. SECTiON 5. YWCA Associates A. YWCA Associates. Men and boys 12 years of age and over participating in YWCA programs shall be called YWCA associates. but shall not be considered voting members of the YWCA. They pay such fees as are determined by the Board of Directors. B. Girls and boys under 12 years of age participating in the YWCA pay registration fees as determined by the Board of Directors. ARTICLE HI. DELEGATES TO NATIONAL CONVENTION Delegates to the National Convention. Voting delegates to the convention of the Young Women's Christian Association of the United States of America must be electoral (voting) members who have consented to individual acceptance of responsibility to further the achievement of the purpose in the life of the Association. ARTICLE IV. BOARD OF DIRECTORS SECTION 1. Qualifications for Members of the Board of Directors, of the Nominating Committee and of Standing Committees Members of the Board of Directors, of the Nominating Committee, and of Standing Committees must be electoral (voting) members who have consented to individual acceptance of responsibility to further the achievement of the purpose in the life of the Association. YWCA Constitution /Revised 1996 2 e p SECTION 2. Officers The Board of Directors shall elect the officers of the Association. They shall have the powers and perform the duties described in the By -Laws of the Association. SECTION 3. Responsibilities Responsibilities for carrying on the work of the Association shall be delegated to the Board of Directors by the electorate of the Association: A. As the elected leaders of the YWCA, the Board of Directors is responsible for: maintaining the YWCA as a separate autonomous women's organization with an established Mission; fostering development of the Association as a women's membership movement: communicating the Mission to members and assuring that they have opportunities to take part in furthering it; determining and carrying out the policies and programs of the Association: insuring that the Association's policies and practices reflect the YWCA. organizational commitment to racial, ethnic, and cultural diversity: controlling operating funds and capital assets for the use and benefit of the Association; assuming final responsibility for personnel policies and for employment of staff requiring the executive director to be a voting member Or associate of the Association: maintaining a responsible relationship with the YWCA of the U.S.A. as embodied in Article II of the National Constitution. B. The Board of Directors elects the officers of the Association. C The Board of Directors is responsible for establishing the ooaram cf The Association and the planning process by which it is determined. D. The Board of Directors determines those matters to be presented at membership meetings for review and discussion and those matters to be submitted for vote. The board shall accept the action of the membership meeting on those matters submitted for vote and shall take into account the discussion at the membership meeting on matters presented for discussion only. E. The Board of Directors shall report at the annual business meeting on the work of the Association during the past year and on plans for the ensuing year. F. The Board of Directors approves all contracts and leases. SECTION 4. Responsibilities with Respect to Membership Development. The Board of Directors, together with the professional staff, is responsible for making possible the growth of members toward understanding the purpose of the Association and sharing in its realization. YWCA Constitution /Revised 1996 3 SECTION 5. Responsibility with Respect to Property and Capital Fund Title to the real property of the Association shall be vested in the corporation under its corporate name. Only by the authority of the Board of Directors shall obligations or mortgages be made chargeable to the real property of the Association. All trust corporation. The Board of Directors may use the income there from only for the purpose for which such funds are held. All contracts and leases shall require the approval of the Board of Directors. SECTION 6. Number The Board of Directors shall consist of no fewer than 12 or more than 25 electors. plus such ex- officio members as are provided for in the By -Laws. SECTION 7. Selection of Directors A. Nomination. Procedures for the nominating of Board members as established in the By -Laws of the Association should provide a choice of candidates at each election and shall assume a representative Board of Directors. B Election. Terms of Office, Vacancies. 1. Election. One -third of the entire number of the Board of Directors, exclusive of ex- officio members. shall be elected annually by the voting members from candidates nominated according to provisions in Article XII of this document. 2. Term of Office. The term of off ice is three years. The date of the annual business meeting of the membership at which election of board members is reported is the date on which such terms of office begin and expire. No member of the Board of Directors may serve more than two full terms in succession unless exception is made according to the following provisions: a. Exception may be made when renomination to the Board of Directors is requested by the Nominating Committee of the Board in order that the members serving two full terms previously maybe nominated for her first term as president of the Association. b. Exception may be made to extend the term of a president by nominating her to fill a vacancy for not more than two years of an unexpired term when unusual circumstances require continuity in the office of president. 3. Vacancies. Any vacancy occurring in the interim between annual elections shall be filled by the Board of Directors from nominations made by the Association Nominating Committee. The person elected to fill such vacancy shall serve the remainder of the year. She shall then be eligible for nomination and election for two succeeding full terms. YWCA Constitution /Revised 1996 4 SECTION 8. Committees of the Board of Directors There shall be such standing and special committees as are found by the Board of Directors to be necessary to direct the various activities of the Association. The chairman of standing committees shall be selected from the Board of Directors and shall be appointed annually by the president. ARTICLE V. OFFICERS OF THE ASSOCIATION SECTION 1. Officers and Theft Election A. Officers. The Officers of the Association, who shall serve also as officers of the Board of Directors, shall be a president, two or more vice presidents, a secretary and a treasurer. They shall have the power and perform the duties as provided in the By- Laws of the Association. B. Election. The officers shall be chosen by ballet of the Board of Director from among its own number, at a special meeting of the Board to follow within seven (7) days of the Annual Meeting and in accordance with provisions in the By -Laws. They shall serve for one year or until their successors are elected. ARTICLE VI. COMMITTEES OF THE ASSOCIATION SECTION 1. Elected Committees The voting members of the Association shall elect the Nominating Committee of the Association and any other committees specified as elected committees, at the time of the Annual Meeting. The method of election and the functions of the committee shall be indicated in the By -Laws of the Association. All members of the elected committees shall be voting members. SECTION 2. Appointed Committees The president of the Association shall appoint all other committees of the Association according to provisions in the Association By -Laws. SECTION 3. Advisory Board There shall be an Advisory Committee of not less than five members, both men and women, elected by the Board of Directors and chosen from persons of good standing in the community who are in accord with the purpose of the Association. They need not be members or associates of the Association. The president, treasurer, executive director, and chairman of the finance committee (if appointed by the Board of Directors) shall also serve on the Advisory committee. They shall report to the Board at least once annually. YWCA Constitution /Revised 1996 5 ARTICLE VII. EMPLOYED STAFF SECTION 1. Professional Leadership A. The professional leadership of the Association shall be entrusted by the Board of Directors to an Executive Director and such other employed professional staff as may be required. B. Functions. The functions of the professional staff and their relationship to the Board of Directors and its committees shall be defined in the By -Laws. SECTION 2. Other Staff Members Clerical and maintenance staff shall be employed by the Board of Directors according to the policies of the Association. ARTICLE MIL COMMUNITY UNITS SECTION 1. Organization An Association, through its Board of Directors. may organize any such community units as may be needed in individual communities. Each community unit shall be administered in accordance with he unit By - Laws authorized and approved by the Board of Directors. SECTION 2. Discontinuance The Association through it Board of Directors, may discontinue any organized unit within the Association, provided there has been consultation with the administrative committee of the community unit concerned, and when requested, with the voting members of the unit. • SECTION 3. Authority for Decision and Action Final decision and action regarding the organization or discontinuance of a community unit shall be by concurrence of the Board of Directors, and the particular community unit. Such decision and action shall be reported to the Annual Meeting of the Association. ARTICLE IX RULES OF ORDER The proceedings of this Association shall be governed by Robert's Rules of Order, revised, except in cases where these rules conflict with provisions of the Constitution or By -Laws of the Association. YWCA Constitution/Revised 1996 6 ARTICLE X. AMENDMENTS, TRANSFER OF MEMBERSHIP, CHANGE IN FORM OF ORGANIZATION, AND DISSOLUTION OR REORGANIZATION OF THE ASSOCIATION SECTION 1. General Amendments This Constitution shall be amended by a two- thirds affirmative vote of the voting members, at a regular or adjourned regular meeting of the membership or a meeting duly held for that purpose, provided that the following requirements are met: A. The amendment shall be approved by the Board of Directors. B. The amendment does not relate to membership in the National Association. C. Copies of the proposed amendment or amendments shall be mailed to all voting members of the Association at least two weeks in advance of the meeting. D. In all cases, notice of the meeting shall include notice that amendments to the Constitution are to be considered and voted. SECTION 2. Transfer of Membership in the National Association or Change :n Form of Organization Amendment of this document to effect transfer of the Association's membership in the National Association in order for it to become another form of YWCA directly related to the YWCA of the U.S.A., may be accomplished by a two-thirds affirmative vote of the voting members at two successive membership meetings. provided that following requirements have been et. A. The proposal was approved by the Board of Directors after consultation with the National Board. B. The two meetings at which action was taken were at least six months apart and one of these was an annual business meeting of the membership. C. Copies of the amendment or amendments were made available to the voting members at least two weeks prior to each meeting. D. The notice of these meetings stated that the proposed action would be considered and voted. YWCA Constitution /Revised 1996 7 SECTION 3. Dissolution or Reorganization Any action to dissolve this Association or to reorganize it in a form which will not qualify for continued membership in the YWCA of the U.S.A., must be passed by a two- thirds affirmative vote of the voting members present at two successive annual business meetings after the following requirements have been met: A. The proposal was approved by the Board of Directors after consultation with the National Board. B. Written notice of the proposed action was sent to the voting members at least two weeks prior to each meeting at which such action was to be considered. C. The notice of these meetings stated that the proposed action would be considered and voted. NOTICE OF APPROVAL This constitution, revised October 1996, was approved and adopted at `re YWCA of Hawaii Island Annual meetina on October 7. 1996 President .J Executive'Directcr Date ' Date • YWCA Const t' tion ; Revisej 1996 8 DPIDARTnENT OF REGULATORY AGENCIES STATE 0 HAWAII In the Matter of the Amendment of ) the Charter of Incorporation of ) ) HAWAII ISLAND YOUNG O=N'S ) CHRISTIAN ASSOCIATION ) ) ) cHAR.TE T o th o OCr rati YOT ; CHR A=r and 77 The location cf the princioal office of the Asocia'tion shall be in the City of Hilo, County and St-= of Hawaii.* The Hawaii Island Young Women's Christian Associatj.on, a member Association of the Young Women's Christian Association of the United States of America, unites in the following statement of purpose: shall be admitted to me_mbe_sh1_,. Of the two t; yes of members only members shall be eligible to vote. VIT. The Constitution shall be ado: ted and may be amended or r= -i�d by a two-thirds a==--Teti-:e vote of the voting members present at a regular meeting t_r•, o= the J ... _....._. _..� �`.. -` or G meeting duly held _o:: that a ^ c 1 Directors. G_.. e._crenL do_s not r- a. .._ t `. .,. ._ � Association. In L ^.e National c. Conies of the ~ot:e _... wend. ent o_ amenente shall be ma to all votjn7 c Association at _east two the meeting. d. in all Cases, notice of the _..c t__ ..c include ^coke that am , -Idmen - s to th= constitution are to be and voted. VITI. The corporation is not orcanized for profit and will not issue stock. Nc part of its assets, income cr earnings shall be used for dividends, or other withdrawals or distributed to any of its members, directors or officers except for services actually rendered to the corporation. Upon any dissolution of the corporation, the board of Directors shall, after paying or making provision for the 3. X. The co-ooraicn hereby cr--d shall be zultjrict to existing laws and all laws that may hereafter be enacted aoclicable to corTDorations of this character. IN W T and caused the scal cf the Deet of 7e::1lat007 of the Stat of Ha or of 5. Au, nnt!nn•nnt of Char ter Non-Profit Corporation HUNG FEE $5.00 F I L E IM bllpl.ICA l I. (Certification char,., S .10 per page- optional) STATE OF HAWAII DEPARTMENT I' OF REGULATORY AGENCIES O C. . Irt.. I��.,Ei‘) i_-,7... ; r-T Business Registration Division 1010 Richards Street Mailing Aciclress: P.O. { ---• - _- ....___.._ Box 40, Honolulu, Hawaii 96810 (' I 2 L. I,; :i t l; • In the Matter of the Amendment of _K OEM OF riEG11!.Ait.:ICIES the Charter of Incorporation of ) �:/ 1 t . „., STATE or H . mi HAW/VI 1 :LS LAN]) YOUNG; t�lOI\II; :t1 ' ;; ^.,: -•�- Clip:_ I : 1\ ;5O('1A'1'1 (11 ) CER 1 IFICAI1E OF AMEND/ 1 The undersigned duly authorized officers of IiA1• ;AI.1 ii ;_t AND YOUNG WOMEN ' 11 S S 04111'1' I ON ' — "' -- a Hawaii non- pr'of11 corporation, do hereby certify that at a special meeting of the members of said corporation duly called and held at __._, on the 29111 day of iatiraau:Y______, 196O , for the purpose of amending the Charter of Incorporation it was voted by not Tess than two - thirds of the members present at the meeting to amend the Charter of Incorporation of said corporation, as set forth in the exhibit attached hereto and made this Certificate. apart of IN WITNESS WHEREOF, the undersigned have hereunto set their hands this 29Llda January - -- Y of 19 13O. • r(�(__ f ' ' ■- cam. -._, ce hchdr_esl en ____ UFfi STATE ATE OF HAWAII �. - `.�tp c7 r r ►y l.aL�;;/ U f V c e held: ' -- "- ------ COUNTY 01? HAWAII SE; Leila, ICanuo and Jo P ,L:Lane:,a being first duly sworn on oath depose and say that they are the President and '1'xeasurer — , respectively, of ii1\l^II` C T ISLAND YOUNG WOMEN'S CHRISTIAN that cis such officers they are duly authorized to sign the foregoing Certificate of Amendment; ' and that they have read the said Certificate and attached Exhibit, know the contents thereof, and that the same are true. Suhs�tl� eel and sworr�^ before me this - ,,,--,-_-_ ,..i c. , ,......_,,,_.,...—_., r_ `� `ay of � > _ _U( /( . 19 O� Of ice held: 'rest en ..-2 � . e-4 . - , , Notary Public, �l'1 11t d ._Judicial- Circuit, +. r eFrsui e7] Of Ir.�, 1;r lc.• • • EX11.1.11 ri' 'I.'t_) CI _JZ'I_L1_J CA\'I'L Ul__ bill ?Nl)f�I;LI'.L' (,, l,r i.c: I .L,1 (; Ll ri.(;.I_ -- - - - - Secre Lary of • the l[awti.i.1 1 s.1;111(1 YOUWJ Women ' : C11r i s Lion Associ a L.Lon , a llawr.li.i nonl)r(,f.i I. (0'i , ral:i.c,n, (]o-s 11( ri ccrLLf that at a mee Ling o C members clu I y called and held. , the C11au= Ler of :Lncori 01 Lhc li,1w.1-i i .I.s.land YOUn(J Wottion's Chris Li an IlssociaL.ion was amended. ill full Lo reaa as se L. for 1.:11 in the Amended Chat L(2r of Incorporation c1 LLachca o this Exhib.i. L anil illcorporaLed herein by reference . 1)a Led z11_ 11D.O, -, Fc(iiurz)- y 1 - -- 1980 . /. • BY -LAWS of the HAWAII ISLAND YOUNG WOMEN'S CHRISTIAN ASSOCIATION ARTICLE I. MEETINGS OF THE VOTING MEMBERS SECTION 1. Annual Meeting The Annual Meeting of the Association shall be held in October of each year. SECTION 2. Special Meetings Special meetings for the transaction of necessary business of the Association may be called by the Secretary at the direction of the President upon action of the Board of Directors, or at the written request of any ten voting members. Notice of such special meeting shall state the matters to be considered, and no other business shall be transacted at such meetings. SECTION 3. Notice of Annual and Special Meetings Notice of each annual and special meeting shall be in writinc and mailed not less than three weeks prior to the date of the meeting to the voting members on record at time of mailing. SECTION 4. Quorum At any annual or special meeting, 40 electoral (voting) members shall constitute a quorum for all purposes unless the vote of a larger number of voting members shall be required by law or these By -Laws. ARTICLE II. AGENDA FOR ANNUAL MEETING In addition to such other activities which promote the purpose and program of the Association, the following business and no other shall be transacted: 1. Presentation of the Annual Report of the Board of Directors, financial statement, and consideration of the program for the ensuing year. YWCA By- Laws /Revised 1991 - 1 - 2. Election of the new members of the Board of Directors to serve for the ensuing year. 3. Election of the members of the Nominating Committee to present nomination at the next annual meeting. 4. Such other business, notice of which shall have been included in the notice of the meeting. ARTICLE III. NOMINATING COMMITTEE OF THE ASSOCIATION - ELECTION PROCEDURES SECTION 1. Nominating committee of the Association A. Number. The Nominating Committee of the Association shall be an elected committee. It shall consist of five members, representative of the different types of leadership in the Association, all of whom shall be voting members and only two of whom shall be members cf the Board of Directors, one of whom shall serve as chairman. The president and the executive director shall be ex- officio members of the committee but without to right to vote. B. Election. All the members of the Nominating Committee shall be elected at the Annual Meeting. They shall serve until the next annual election. Vacancies occurring in the committee may be filled by the committee with the approval of the Board Of Directors. C. Duties. It shall be the duty of the Nominating Committee to secure and keep a list of potential candidates qualified through skill and experience for places of leadership in the Association. They shall present candidates for vacancies on the Board of Directors occurring during the interim between regular elections. SECTION 2. Nomination and Election Procedures A. Nomination. The Nominating Committee shall present to the Association voters a ballot including nominees for members of the Board of Directors, the Nominating Committee and any other committees specified as elected committees, three weeks in advance of the Annual Meeting of the Association. All ballots should offer a choice of candidates. Members not satisfied with the ballot as presented shall have the opportunity to "write -in" the names of candidates they wish to see elected. YWCA By- Laws /Revised 1991 - 2 - B. Elections. The secretary shall enclose with each notice of the Annual Meeting to be sent to each voting member, one copy of the ballot, and a return envelope together with instructions that the voting member must cast her ballot by returning it at least 24 hours before the time of the Annual Meeting. The Board of Directors shall be responsible for the establishment of balloting methods that shall safeguard the rights of the voting members to a secret ballot and shall provide assurance that ballots are cast only by voting members. ARTICLE IV. OTHER COMMITTEES OF THE ASSOCIATION The president shall have the authority to appoint special committees of the Association for specific studies, concerns cr events, related to the work of the Association. ARTICLE V. FISCAL YEAR The fiscal year shall begin on the first of July. ARTICLE VI. ADVISORY BOARD There shall be an Advisory Board consistina of not less than five members, both men and women, who shall advise the Board of Directors on matters related to property, investment, trust funds, and other business transactions of the Association involving the care and use of capital funds. Members of the Advisory Board shall be elected by the Board of Directors for a term not to exceed three years and shall be eligible for re- election. The president, treasurer, executive director and chairman of the Finance Committee (if appointed by the Board of Directors) shall be ex- officio members of this committee. ARTICLE VII. MEMBERSHIP DUES Membership dues as provided in the National Constitution shall be required of all women and girls belonging to organized groups or making regular use of the YWCA facilities. SECTION 1. Date Due Membership dues shall be payable annually on the anniversary date of joining the YWCA. YWCA By- Laws /Revised 1991 - 3 - ,, SECTION 2. Dues Membership dues shall be prescribed by the Board of Directors and approved by the membership. SECTION 3. Exemptions The Board of Directors has the authority to grant exemption to the requirement of membership. ARTICLE VIII. MEETINGS SECTION 1. Regular Meetings The Board of Directors shall hold regular monthly meetings, the day which shall be determined at the Annual Meeting. SECTION 2. Special Meetings Special meetings of the Board of Directors shall be called upon request of the president and two other members of the Board, or upon request of any five members of the Board. The notice of the meeting shall state the matters to be considered, and no other business shall be transacted. SECTION 3. Quorum One third of the members of the Board of Directors shall constitute a quorum. SECTION 4. Attendance Meetings of the Board of Directors shall be attended by members of the Board, by ex- officio members and by the Executive Director. Other professional staff members may attend board meetings when items on the agenda deal with their responsibilities. SECTION 5. Board of Directors and Advisory Board Meeting The Board of Directors shall meet at least once annually with the Advisory Board. YWCA By- Laws /Revised 1991 - 4 - ARTICLE IX. ABSENCE, VACANCIES, EX- OFFICIO MEMBERS SECTION 1. Absence Absence of a board member from three consecutive regular meetings of the Board of Directors, for which no sufficient reason is presented, shall, after due consultation, be considered equivalent to resignation and the place of the board member so absenting herself shall be considered vacant. SECTION 2. Vacancies The Board of Directors shall fill all vacancies occurring on the Board in the interim between annual elections, by Board election from candidates presented by the Nominating Committee of the Association. SECTION 3. Ex- officio Members Upon action of the Board of Directors, chairman of elected committees of the Association, except the Nominating Committee, and of appointed committees may be elected as ex- officio members of the Board of Directors, to serve during the period of committee chairmanship but without the right to vote. Immediate past president shall be entitled to serve on the Board of Directors for one additional year following their presidency as an ex- officio member without vote. SECTION 4. Compensation. All Board of Directors shall serve without compensation. SECTION 5. Conflict of Interest All Board of Directors will have no material conflict of interest. SECTION 6. Removal A member of the Board of Directors who is unable to carry out the mission of the Hawaii Island YWCA and /or who neglects to carry out the policies or actions duly voted upon and passed by the board, or who fails to carry out the responsibilities as stated in the By -Laws may be subject to removal. (Cont'd) YWCA By- Laws /Revised 1991 - 5 - The member in question must receive the written reason for the proposed removal twenty (20) days before any meeting at which the matter is to be decided. The member must be afforded an opportunity to respond to the Board at the scheduled meeting. A member may be removed from office by a three - fourths vote of the entire board. Any resulting vacancy may be filled in accordance with Article IX, Section 2. ARTICLE X. OFFICERS AND THEIR DUTIES SECTION 1. Officers The officers of the Board of Directors shall be a president, two or more vice presidents, a secretary, and a treasurer, who shall serve also as officers of the Association. A. Duties of the President. The president shall preside at all meetings of the Board of Directors and of the Executive Committee of the Board. She shall appoint special committees of the Association for specific studies, concerns or events. She shall, with the treasurer, sign leases and contracts and all other legal documents on behalf of the Association. She shall be an ex- officio member of all committees. In case of absence of the president, the vice presidents in the order designated shall be eligible to preside. B. Duties of the Vice Presidents. The vice presidents in order shall have all the powers and perform all the duties of the president in her absence. It shall be the duty of the first vice president to assist the Membership Committee in their duties. The second vice president shall be in charge of the Annual Meeting. C. Duties of the Secretary. The secretary shall keep full minutes of all meetings of the Association and of the Board of Directors, including the record of attendance. She shall execute all legal documents on behalf of the Association. She shall notify all officers and committee chairman of their election or appointment. She shall see that notices are sent for all regular and special meetings of the Board of Directors. She shall also conduct the correspondence of the Board of Directors and shall perform other duties pertaining to the office of secretary as may be required by the Board or by the president. YWCA By- Laws /Revised 1991 - 6 - • D. Duties of the Treasurer. The treasurer shall report at the regular monthly meeting of the Board, the previous month's transactions. The treasurer shall, under the direction of the Board, be responsible for the fiscal affairs of the Association. Disbursement shall be made on checks countersigned by any two of the following: the president, executive director, treasurer, or finance chairman. She shall, with the president, sign leases and other contracts of the Association. The treasurer shall be responsible for the operation of approved methods of Association accounting. At the close of the fiscal year, the treasurer shall submit the books to a Certified Public Accountant approved by the Board of Directors. She shall perform such duties as may be assigned to the office of treasurer by the Board or by the president. ARTICLE XI. EXECUTIVE COMMITTEE The Executive Committee shall consist of the officers of the Board of Directors, the chairman of the Finance Committee, the chairman of the Personnel Committee and immediate past president as an ex- officio member without voting privileges unless serving as an officer or chairman of said committees. It shall act in the interim between board meetings on matters requiring immediate attention and shall have all powers of the Board, except that it shall not reverse any action of the Board or approve any expenditures not previously authorized by the Board. Two- thirds of the members of the committee shall constitute a quorum. Actions of the Executive Committee must by approved by the Board of Directors at its regular meeting. ARTICLE XII. NOMINATING COMMITTEE FOR OFFICERS OF THE BOARD OF DIRECTORS A nominating committee for officers of the Board of Directors shall be appointed by the president not later than the board meeting preceding the annual election of board members. This committee shall nominate officers for the Board to follow within seven days of the annual election of Board members. ARTICLE XIII. RESPONSIBILITIES AND FUNCTIONS OF PROFESSIONAL STAFF SECTION 1. Responsibility with Respect to Membership Development Members of the professional staff are responsible, with the Board of Directors, for making possible the growth of members toward understanding the purpose of the Association and sharing in its realization. YWCA By- Laws /Revised 1991 - 7 - • SECTION 2. Executive Director The Executive Director of the Association shall be the Executive Officer of the Association and of the Board of Directors. The Executive Director shall be the head of the employed staff and shall be a voting member or associate of the Association. The Executive Director is responsible for the execution and administration of policies and programs approved by the Board. The Executive Director attends and participates in discussion in all meetings of the Board of Directors, and of the Executive Committee, except when matters concerning her /his own employment are under consideration. The Executive Director may attend and participate in all meetings of standing and special committees. The Executive Director acts as the agent of the Board of Directors in the employment and release of staff according to the policies and procedures established by the Board of Directors. The Executive Director has final responsibility for employment and release of clerical and maintenance staff under policies established by the Board of Directors, but may delegate direct responsibility for such employment and release. As head of staff, the Executive director is responsible for the supervision and direction of staff and for the implementation of approved personnel policies. SECTION 3. Other Professional Staff Members of the professional staff under the leadership of the Executive Director shall be responsible for carrying our the objective of the YWCA through the specific functions assigned to them by the Board of Directors, and for relating their specialized work to the total program of the YWCA. They shall attend and may participate in the meetings of all committees for which they carry professional responsibility. SECTION 4. Limitation of Function No professional staff member shall be eligible for membership on the Board of Directors, or to any office or for appointment to any committee provided for in the Constitution and By -Laws. ARTICLE XIV. AMENDMENTS Provision of these By -Laws may be amended or repealed and new By -Laws adopted by the affirmative vote of two- thirds of the voting members at a meeting duly held for that purpose, provided that two weeks' notice of the proposed amendments shall be given. This constitution and By -Laws include revisions of 1948, 1954, 1961, 1962, 1967, 1968, 1971, 1973, 1976, 1977, 1986, 1988, 1989, 1991, 1992, 1996. YWCA By- Laws /Revised 1996 8 w a NOTICE OF APPROVAL These By -Laws, revised October 1996, were approved and adopted at the YWCA of Hawaii Island Annual Meeting on October 7, 1996. President " Execute Director 1 Date Date YWCA By- Laws /Revised 1996 9