2018-05-03T19:55:01-05:00 2017-06-30 431952338 JAMES D JENNINGS CPA INC 615 PIIKOI ST SUITE 1507 HONOLULU HI 96814 990 2016-07-01 990284222 COMMUNITY HEALTH OUTREACH WORK TO PREVENT AIDS COMM 8088533292 677 ALA MOANA BOULEVARD NO 226 HONOLULU HI 96813 MARK KAETSU PRESIDENT 8088533292 2018-05-03 1 JAMES JENNINGS P00290849 8089428813 2018-05-03 66.27.40.202 2018-05-03 14:55:16 HS P 5F8CD9D93166C8133CC9BA42D0ABC04FF857C819 65460D2E256EB57A871260BD483D7CE454ECA2AD 2016 2021-01-29 14:40:06Z MARK KAETSU 677 ALA MOANA BOULEVARD NO 226 HONOLULU HI 96813 3656849 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. 9 9 14 15 0 0 3138753 3560166 0 0 24 356 49124 96327 3187901 3656849 0 0 0 0 487667 586376 0 0 0 2708974 3007959 3196641 3594335 -8740 62514 689816 972756 558836 779262 130980 193494 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. 0 0 688265 1437 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 1,020,286 SYRINGES STATEWIDE THROUGH 11,120 VISITS - DISTRIBUTED 19,286 CONDOMS - INITIATED 3,140 OUTREACH CONTACTS, DISTRIBUTION OF HYGIENE KITS - CONDUCTED 127 HEPATITIS C TESTS - CONDUCTED 158 HIV TESTS - TRAINED OVER 1,500 PEOPLE ON HARM REDUCTION, HIV, STDS AND/OR VIRAL HEPATITIS - COMPLETED 300 VI-SPDATS: THE COMMON ASSESSMENT TOOL FOR ACCESS TO HOUSING ASSISTANCE - COLLABORATED WITH OTHER AGENCIES ON PROGRAMS, COMMUNITY PLANNING, POLICY ISSUES AND CAPACITY BUILDING 2546998 8036 RYAN WHITE - FACILITATED HIV CARE FOR 2,500 PEOPLE. 40257 HEP FREE HAWAII - CONDUCTED HEPATITIS CARE COORDINATION FOR 126 PEOPLE LIVING WITH HEPATITIS B OR C. 3275520 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 5 0 1 14 1 0 0 0 0 0 0 0 0 X 9 9 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 ALAN KATZ MEMBER AT LARGE 0.30 X 0 0 0 MICHAEL TREVOR LONG MEMBER AT LARGE 0.30 X 0 0 0 MARY TSCHANN MEMBER AT LARGE 0.30 X 0 0 0 JENNIFER KATRES MEMBER AT LARGE 0.50 X 0 0 0 HEATHER LUSK EXECUTIVE DIRECTOR 40.00 X 69825 0 8715 69825 0 8715 0 0 0 0 GREGORY HOUSE PROGRAM 200 N VINEYARD BLVD STE A310 HONOLULU HI 96817 SUBCONTRACT 400538 HAWAII ISLAND HIVAIDS FOUNDATION 74-5620 PALANI RD STE 101 KAILUAKONA HI 96740 SUBCONTRACT 395168 UNIVERSITY CLINICAL EDUCATION & RESEARC PO BOX 31000 HONOLULU HI 96849 SUBCONTRACT 341888 LIFE FOUNDATION 677 ALA MOANA BLVD STE 226 HONOLULU HI 96813 SUBCONTRACT 286474 MAUI AIDS FOUNDATION PO BOX 858 WAILUKU HI 96793 SUBCONTRACT 245076 5 3523268 36898 3560166 356 356 CONTRACT INCOME 900099 93025 93025 MISCELLANEOUS INCOME 900099 3302 3302 96327 3656849 96327 0 356 X 73500 9555 63945 367519 279063 88456 16812 10928 5884 60258 39168 21090 68287 43979 24308 23366 23366 2672759 2672759 26752 18142 8610 44051 8262 35789 28460 10287 18173 2604 2604 6151 6151 19496 19496 PROGRAM SUPPLIES 160340 154775 5565 TRAINING 9162 5529 3633 OUTREACH AND RESEARCH 6381 5901 480 REPAIRS AND MAINTENANCE 5757 5757 2680 2660 20 3594335 3275520 318815 0 139471 89498 1500 1500 505102 812224 132121 126994 11279 5127 32464 64407 689816 972756 422064 642490 136772 136772 558836 779262 X 91420 153151 39560 40343 130980 193494 689816 972756 62514 0 X X 1 X 1 X 1 1 1 X 1206516 689779 2531313 3138753 3560166 11126527 1206516 689779 2531313 3138753 3560166 11126527 11126527 17 1 1601 24 356 1999 11128526 184407 0.99980 0.99980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 132121 126994 5127 5127 PROGRAM SUPPLIES INVENTORY 24380 PREPAID EXPENSES 40027 64407 X 3656849 0 3656849 0 3656849 3594335 0 3594335 0 3594335 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, 2017. 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, 2013 AND PRIOR. FORM 990, PART VI, SECTION B, LINE 11B 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 2,672,759. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,672,759. FORM 990, PART XII, LINE 2C: CHANGES HAVE NOT BEEN MADE FROM THE PRIOR YEAR.