2016-02-15T00:00:00-06:00 2015-06-30 431952338 JAMES D JENNINGS CPA INC 1600 KAPIOLANI BLVD SUITE 1311 HONOLULU HI 96814 990 2014-07-01 990284222 COMMUNITY HEALTH OUTREACH WORK TO PREVENT AIDS COMM 8088533292 677 ALA MOANA BOULEVARD NO 226 HONOLULU HI 96813 MARK KAETSU PRESIDENT 8088533292 2016-02-08 1 JAMES JENNINGS P00290849 8089428813 2016-02-04 2014 2016-08-17 19:52:53Z MARK KAETSU 677 ALA MOANA BOULEVARD NO 226 HONOLULU HI 96813 2571870 0 1 X WWW.CHOWPROJECT.ORG X 1990 HI THE COMMUNITY HEALTH OUTREACH WORK (CHOW) PROJECT IS DEDICATED TO SERVING INDIVIDUALS, FAMILIES AND COMMUNITIES ADVERSELY AFFECTED BY DRUG USE, ESPECIALLY PEOPLE WHO INJECT DRUGS, THROUGH A PARTICIPANT-CENTERED HARM REDUCTION APPROACH. CHOW WORKS TO REDUCE DRUG-RELATED HARMS SUCH AS BUT NOT LIMITED TO HIV, HEPATITIS B/C AND OVERDOSE. CHOW SUPPORTS THE OPTIMAL HEALTH AND WELL-BEING OF PEOPLE AFFECTED BY DRUG USE THROUGHOUT THE STATE OF HAWAII. 11 11 11 6 0 0 689779 2531313 75 0 1 1601 0 38956 689855 2571870 0 0 0 0 467521 453081 0 0 4888 240434 2139181 707955 2592262 -18100 -20392 269319 546863 223646 407143 45673 139720 X THE COMMUNITY HEALTH OUTREACH WORK (CHOW) PROJECT IS DEDICATED TO SERVING INDIVIDUALS, FAMILIES AND COMMUNITIES ADVERSELY AFFECTED BY DRUG USE, ESPECIALLY PEOPLE WHO INJECT DRUGS, THROUGH A PARTICIPANT-CENTERED HARM REDUCTION APPROACH. CHOW WORKS TO REDUCE DRUG-RELATED HARMS SUCH AS BUT NOT LIMITED TO HIV, HEPATITIS B/C AND OVERDOSE. CHOW SUPPORTS THE OPTIMAL HEALTH AND WELL-BEING OF PEOPLE AFFECTED BY DRUG USE THROUGHOUT THE STATE OF HAWAII. 1 0 687069 33087 SYRINGE & OUTREACH - PREVENTING THE TRANSMISSION OF HIV AND OTHER BLOODBOURNE PATHOGENS AMONG HIGH-RISK DRUG USERS. OUTREACH SERVICES INCLUDE PREVENTION EDUCATION, CONDOM DISTRIBUTION, REFERRALS TO DRUG TREATMENT AND ONE-FOR-ONE SYRINGE EXCHANGE PROGRAM. - EXCHANGED 974,847 SYRINGES STATEWIDE THROUGH 7,846 VISITS - DISTRIBUTED 44,052 CONDOMS AND SAFER SEX KITS - INITIATED 2,954 OUTREACH CONTACTS, DISTRIBUTION OF HYGIENE KITS - CONDUCTED 202 HEPATITIS C TESTS - CONDUCTED 209 HIV TESTS - TRAINED OVER 1,500 PEOPLE ON HARM REDUCTION, HIV, STDS AND/OR VIRAL HEPATITIS - COMPLETED 119 VI-SPDATS: THE COMMON ASSESSMENT TOOL FOR ACCESS TO HOUSING ASSISTANCE - CONDUCTED HEALTH EVENTS THAT REACHED 119 PARTICIPANTS WITH HEALTH INFORMATION, VACCINATIONS AND TESTING OPPORTUNITIES - COLLABORATED WITH OTHER AGENCIES ON PROGRAMS, COMMUNITY PLANNING, POLICY ISSUES AND CAPACITY BUILDING 1550937 140 RYAN WHITE - IMPLEMENTED SEVEN CONTRACTS FOR HIV CARE SERVICES (INCLUDING MEDICAL CARE, HOUSING, MENTAL HEALTH SUPPORT AND OTHER SERVICES) ACROSS THE STATE OF HAWAII. MONITORED CONTRACTS WITH SITE VISITS AND DATA ANALYSIS, PROVIDED TRAINING AND TECHNICAL ASSISTANCE TO 50 HIV PROVIDERS. 37129 3339 HEP FREE HAWAII - CONDUCTED HEPATITIS CARE COORDINATION FOR 126 PEOPLE LIVING WITH HEPATITIS B OR C. 67367 2390 HAWAII INSURANCE CONTINUATION PROGRAM (H-COBRA) FOR HIV ELIGIBILE PARTICIPANTS - ACTED AS AGENT OF STATE OF HAWAII FOR INSUING CHECKS TO PROVIDERS OF SERVICES. 67367 2390 2342502 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 11 1 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X KAVIKA PUAHI 8088533292 677 ALA MOANA BOULEVARD SUITE 226 HONOLULU HI 96813 MARK KAETSU PRESIDENT 0.50 X X 0 0 0 MICHAELA RINKEL VICE PRESIDENT 0.50 X X 0 0 0 CHAD SHIMABURKURO TREASUER 1.00 X X 0 0 0 JOHN CASKEN SECRETARY 0.50 X X 0 0 0 DAVID KOPPER MEMBER AT LARGE 0.30 X 0 0 0 JENNIFER KATRES MEMBER AT LARGE 0.30 X 0 0 0 ALAN KATZ MEMBER AT LARGE 0.30 X 0 0 0 STEFAN KELLER MEMBER AT LARGE 0.30 X 0 0 0 MARY TSCHANN MEMBER AT LARGE 0.30 X 0 0 0 D MICHAEL CHUNG MEMBER AT LARGE 0.30 X 0 0 0 MICHAEL TREVOR LONG MEMBER AT LARGE 0.50 X 0 0 0 HEATHER LUSK EXECUTIVE DIRECTOR 40.00 X 70504 0 7366 70504 0 7366 0 0 0 0 UNIVERSITY CLINICAL EDUCATION & RESEARC PO BOX 31000 HONOLULU HI 96849 SUBCONTRACT 253780 GREGORY HOUSE PROGRAM 200 N VINEYARD BLVD STE A310 HONOLULU HI 96817 SUBCONTRACT 238569 HAWAII ISLAND HIVAIDS FOUNDATION 74-5620 PALANI RD STE 101 KAILUAKONA HI 96740 SUBCONTRACT 214932 MAUI AIDS FOUNDATION PO BOX 858 WAILUKI HI 96793 SUBCONTRACT 206581 LIFE FOUNDATION 677 ALA MOANA BLVD STE 226 HONOLULU HI 96813 SUBCONTRACT 197528 7 2442849 88464 2531313 1601 1601 CONTRACT INCOME 900099 30580 30580 MISCELLANEOUS INCOME 900099 8376 8376 38956 2571870 38956 0 1601 X 79708 75722 3986 271630 228130 43500 11925 9750 2175 49754 45700 4054 40064 26617 13117 330 24906 24906 1735145 1735145 14251 8099 6027 125 50677 10185 40492 21543 8262 12850 431 5395 5395 10773 10773 14111 14111 PROGRAM SUPPLIES 244485 242926 1559 REPAIRS AND MAINTENANCE 5647 5647 OUTREACH AND RESEARCH 5104 5104 TRAINING 3989 3234 755 3155 2930 209 16 2592262 2342502 244872 4888 47727 31440 4598 1500 216994 455491 157842 136561 0 21281 0 37151 269319 546863 16051 365727 125938 81657 41416 223646 407143 X 45673 108080 31640 45673 139720 269319 546863 -20392 114439 0 X 1 X 1 X 1 1 1 X 828862 935247 1206516 689779 2531313 6191717 828862 935247 1206516 689779 2531313 6191717 6191717 36 6 17 1 1601 1661 6193378 38956 0.99970 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 157842 136561 21281 21281 PROGRAM SUPPLIES INVENTORY 18181 PREPAID EXPENSES 18970 37151 X 2571870 0 2571870 0 2571870 2592262 0 2592262 0 2592262 PART X, LINE 2: THE ORGANIZATION ADOPTED THE PROVISIONS OF ASC 740, INCOME TAXES, ON JANUARY 1, 2009. AS REQUIRED BY THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, THE ORGANIZATION RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT. AT THE ADOPTION DATE, THE ORGANIZATION APPLIED THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740 TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS HAS REMAINED OPEN. AS A RESULT OF THE IMPLEMENTATION OF THE UNCERTAIN TAX POSITION GUIDANCE IN ASC 740, THE ORGANIZATION HAS NOT RECOGNIZED ADDITIONAL LIABILITY FOR UNRECOGNIZED TAX BENEFITS NOR ANY INTEREST AND PENALTIES AS OF JUNE 30, 2015. MANAGEMENT DOES NOT ANTICIPATE THAT THIS WILL CHANGE SIGNIFICANTLY IN THE NEXT TWELVE MONTHS. THE ORGANIZATION FILES INCOME TAX RETURNS IN THE U. S. FEDERAL JURISDICTION. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS ENDED JUNE 30, 2011 AND PRIOR. FORM 990, PART III, LINE 2 IN OCTOBER 2015, THE ORGANIZATION TOOK OVER FIDUCIARY RESPONSIBILITY OF HAWAII'S RYAN WHITE TITLE II FUNDS FROM ANOTHER NOT FOR PROFIT. THESE FEDERAL FUNDS ARE ALLOCATED THROUGH SUBCONTRACTS FOR THE DELIVERY OF DIRECT SERVICES TO LOW-INCOME PEOPLE LIVING WITH HIV/AIDS, WITH AN EMPHASIS ON SPECIAL POPULATIONS: WOMEN, CHILDREN AND INFANTS, NATIVE HAWAIIANS, AND MULTIPLY DIAGNOSED INDIVIDUALS (SUBSTANCE USERS, MENTALLY CHALLENGED, HOMELESS, ETC.). FORM 990, PART VI, SECTION B, LINE 11 THE TAX RETURN IS REVIEWED BY THE BOARD OF DIRECTORS AT ONE OF ITS REGULARLY SCHEDULED MEETINGS PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO SELF REPORT ANY INTEREST THAT MAY GIVE RISE TO ANY CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD TAKES INTO CONSIDERATION EDUCATION, EXPERIENCE AND COMPARISONS TO SIMILARLY SITUATED POSITIONS WHEN DETERMINING COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION - GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACTUAL SERVICES: PROGRAM SERVICE EXPENSES 1,735,145. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,735,145.