HAWAII HEALTH & HARM REDUCTION CENTER: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization: HAWAII HEALTH & HARM REDUCTION CENTER (EIN 99-0284222)
Tax period: 2009-07-01 to 2010-06-30
Filed: 2011-05-16
IRS object ID: 201121379349300302
Schema version: 2009v1.3
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-05-16T22:13:28-07:00	Timestamp
Tax Period End Date	2010-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ALLEN M ARAKAKI CPA INC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1314 SOUTH KING STREET SUITE 710	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	96814	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2009-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	990284222	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	COMMUNITY HEALTH OUTREACH WORK TO PREVENT AIDS	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	COMM	NameControl
Phone	8088533292	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	C/O 677 ALA MOANA BOULEVARD	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	96813	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	DR LORRAINE MARAIS	Name
Title	PRESIDENT	Title
Phone	8088533292	Phone
Date Signed	2011-05-16	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	ALLEN M ARAKAKI	Name
Phone	8085918480	Phone

Field	Value	IRS element (for citing)
Tax Year	2009	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	X	AddressChange
Name Of Principal Officer Person	DR LORRAINE MARAIS	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	C/O 677 ALA MOANA BLVD	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	96813	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	883626	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1990	YearFormation
State Legal Domicile	HI	StateLegalDomicile
Activity Or Mission Description	PREVENT AND EDUCATE HIGH-RISK DRUG USERS	ActivityOrMissionDescription
Nbr Voting Members Governing Body	7	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	7	NbrIndependentVotingMembers
Total Nbr Employees	18	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	658518	ContributionsGrantsPriorYear
Contributions Grants Current Year	883514	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Current Year	112	InvestmentIncomeCurrentYear
Other Revenue Prior Year	114	OtherRevenuePriorYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	658632	TotalRevenuePriorYear
Total Revenue Current Year	883626	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	434996	SalariesEtcPriorYear
Salaries Etc Current Year	492023	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	223901	OtherExpensePriorYear
Other Expenses Current Year	391387	OtherExpensesCurrentYear
Total Expenses Prior Year	658897	TotalExpensesPriorYear
Total Expenses Current Year	883410	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-265	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	216	RevenuesLessExpensesCY
Total Assets BOY	168800	TotalAssetsBOY
Total Assets EOY	308760	TotalAssetsEOY
Total Liabilities BOY	161194	TotalLiabilitiesBOY
Total Liabilities EOY	300938	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	7606	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	7822	NetAssetsOrFundBalancesEOY
Mission Description	PREVENT AND EDUCATE HIGH-RISK DRUG USERS	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	740539	Expense
Description	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. 563,332 SYRINGES EXCHANGED, 300 REFERRALS, AND 40,276 CONDOMS DISTRIBUTED.	Description
Total Program Service Expense	740539	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Balance Sheet Amounts Reported	false	BalanceSheetAmountsReported
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	1	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	18	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Nbr Voting Governing Body Members	7	NbrVotingGoverningBodyMembers
Number Independent Voting Members	7	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	WILLIAM JOHNSON	NamePerson
Telephone Number	8088533292	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	C/O 677 ALA MOANA BLVD 226	AddressLine1
City	HONOLULU	City
State	HI	State
ZIP Code	96813	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (9 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Key EmployeeKeyEmployee
ALFRED SISON
MEMBER AT LARGE	0.25	X	0	0	0
STEFAN KELLER
MEMBER AT LARGE	0.25	X	0	0	0
ROMAN AMAGUIN
MEMBER AT LARGE	0.25	X	0	0	0
MARY SHERIDAN
PAST PRESIDENT	0.25	X	0	0	0
DR LORRAINE MARAIS
PRESIDENT/VICE-PRES	0.50		0	0	0	X
KEVEN MATSUURA
TREASURER	1.00		0	0	0	X
JOHN CASKEN
SECRETARY	0.50		0	0	0	X
WILLIAM JOHNSON
EXECUTIVE DIRECTOR	40.00		8333	0	0		X
SUZETTE SMETKA
EXECUTIVE DIRECTOR	40.00		34369	0	0		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	42702	TotalReportableCompFromOrg
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Government Grants	883514	GovernmentGrants
Total Contributions	883514	TotalContributions

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	112	TotalRevenueColumn
Exclusion	$112	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	883626	TotalRevenueColumn
Exclusion	$112	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	48554	Total
Program Services	38843	ProgramServices
Management And General	9711	ManagementAndGeneral
Fundraising	0	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	318027	Total
Program Services	254422	ProgramServices
Management And General	63605	ManagementAndGeneral
Fundraising	0	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	24910	Total
Program Services	19928	ProgramServices
Management And General	4982	ManagementAndGeneral
Fundraising	0	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	59584	Total
Program Services	47667	ProgramServices
Management And General	11917	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	40948	Total
Program Services	32758	ProgramServices
Management And General	8190	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	16715	Total
Program Services	0	ProgramServices
Management And General	16715	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	130493	Total
Program Services	121732	ProgramServices
Management And General	8761	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	109870	Total
Program Services	108054	ProgramServices
Management And General	1816	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	68174	Total
Program Services	54539	ProgramServices
Management And General	13635	ManagementAndGeneral
Fundraising	0	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	23205	Total
Program Services	23205	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	17694	Total
Program Services	14155	ProgramServices
Management And General	3539	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
EDUCATION & TRAINING	2109	2109
MISCELLANEOUS	-104	-104
OUTREACH & RESEARCH	7416	7416
REPAIRS & MAINTENANCE	15815	15815

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	883410	Total
Program Services	740539	ProgramServices
Management And General	142871	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	3606	BOY
EOY	35122	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	58077	BOY
EOY	41587	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	107117	BOY
EOY	202603	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
EOY	29448	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	168800	BOY
EOY	308760	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	35256	BOY
EOY	76140	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	125938	BOY
EOY	125938	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
EOY	98860	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	161194	BOY
EOY	300938	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	7606	BOY
EOY	7822	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	7606	BOY
EOY	7822	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	168800	BOY
EOY	308760	EOY

Field	Value	IRS element (for citing)
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	true	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	765800	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	765800	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	765800	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	658518	CurrentTaxYearMinus1Year
Current Tax Year	883514	CurrentTaxYear
Total	3839432	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	765800	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	765800	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	765800	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	658518	CurrentTaxYearMinus1Year
Current Tax Year	883514	CurrentTaxYear
Total	3839432	Total

Field	Value	IRS element (for citing)
Public Support Total170	3839432	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	440	CurrentTaxYearMinus4Years
Current Tax Year	112	CurrentTaxYear
Total	552	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	301	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	515	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	375	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	114	CurrentTaxYearMinus1Year
Total	1305	Total

Field	Value	IRS element (for citing)
Total Support	3841289	TotalSupport
Public Support Pertcentage170	0.99950	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.99950	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170
Public Support Total509	0	PublicSupportTotal509
Public Support Percentage509	0	PublicSupportPercentage509
Investment Income Percentage	0	InvestmentIncomePercentage
Facts And Circumstances Test	OTHER INCOME PART II, LINE 10; DESCRIPTION: MISCELLANEOUS; 2005: 301.; 2006: 515.; 2007: 375.; 2008: 114.; 2009: 0.;	FactsAndCircumstancesTest

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Revenue	883626	TotalRevenue
Total Expenses	883410	TotalExpenses
Excess Or Deficit For Year	216	ExcessOrDeficitForYear
Other	-$22,255	OtherAmount
Total Adjustments	-22255	TotalAdjustments
Excess Or Deficit Per FS	-22039	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	883626	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	883626	RevenueSubtotal
Total Revenue Per Form990	883626	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	905665	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	22255	OtherExpensesIncluded
Expenses Not Rptd F990	22255	ExpensesNotRptdF990
Expenses Subtotal	883410	ExpensesSubtotal
Total Expenses Per Form990	883410	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifier	ExplanationExplanation
Pt XI Line 8	AUDIT ADJUSTMENT ON EXPENSES
Pt XIII Line 2d	AUDIT DIFFERENCES - DEPRECIATION $30,900, OTHER

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (9 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI-B, Line 11A	THE TAX RETURN IS REVIEWED BY THE BOARD OF DIRECTORS AT ONE
	OF ITS REGULARLY SCHEDULED MEETINGS PRIOR TO ITS FILING.
Pt VI-B, Line 12c	ALL BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO SELF
	REPORT ANY INTEREST THAT MAY GIVE RISE TO ANY CONFLICTS.
Pt VI-B, Line 15	THE BOARD TAKES INTO CONSIDERATION EDUCATION, EXPERIENCE, AND
	COMPARISONS TO SIMILARLY SITUATED DIRECTORS WHEN DETERMINING
	COMPENSATION.
Pt VI-C, Line 19	ALL RELEVANT PERMANENT DOCUMENTS AND FINANCIAL STATEMENTS
	ARE MADE AVAILABLE UPON ANY REQUEST.