Charity Report

  • Issued: August 2019
  • Expires: August 2021

Parents and Children Together

Standards Not Met

  • 16

808-841-1485

1485 Linapuni St Rm 105
Honolulu, HI 96819-3575

https://pacthawaii.org

808-841-1485

1485 Linapuni St Rm 105
Honolulu, HI 96819-3575

https://pacthawaii.org

Standards Not Met

<p><span>This organization does not meet one or more of the 20 Standards for Charity Accountability. Click the conclusions section below for more information.</span></p>

Standards For Charity Accountability

Governance

  1. Board Oversight

    Oversight of Operations and Staff: Standard 1

    Description
    Organizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fundraising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.

    The organization meets this standard.

  2. Board Size

    Number of Board Members: Standard 2

    Description
    Soliciting organizations shall have a board of directors with a minimum of five voting members.

    The organization meets this standard.

  3. Board Meetings

    Frequency and Attendance of Board Meetings: Standard 3

    Description
    An organization shall have a minimum of three evenly spaced meetings per year of the full governing body with a majority in attendance, with face-to-face participation. A conference call of the full board can substitute for one of the three meetings of the governing body. For all meetings, alternative modes of participation are acceptable for those with physical disabilities.

    The organization meets this standard.

  4. Board Compensation

    Compensated Board Members: Standard 4

    Description
    Not more than one or 10% (whichever is greater) directly or indirectly compensated person(s) serving as voting member(s) of the board. Compensated members shall not serve as the board's chair or treasurer.

    The organization meets this standard.

  5. Conflict of Interest

    Conflict of Interest: Standard 5

    Description
    No transaction(s) in which any board or staff members have material conflicting interests with the charity resulting from any relationship or business affiliation. Factors that will be considered when concluding whether or not a related party transaction constitutes a conflict of interest and if such a conflict is material, include, but are not limited to: any arm's length procedures established by the charity; the size of the transaction relative to like expenses of the charity; whether the interested party participated in the board vote on the transaction; if competitive bids were sought and whether the transaction is one-time, recurring or ongoing.

    The organization meets this standard.

Measuring Effectiveness

  1. Effectiveness Policy

    Board Policy on Effectiveness: Standard 6

    Description
    Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.

    The organization meets this standard.

  2. Effectiveness Report

    Board Approval of Written Report on Effectiveness: Standard 7

    Description
    Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.

    The organization meets this standard.

Finances

  1. Program Expenses

    Program Service Expense Ratio: Standard 8

    Description
    Spend at least 65% of its total expenses on program activities.

    The organization meets this standard.

  2. Fundraising Expenses

    Fundraising Expense Ratio: Standard 9

    Description
    Spending should be no more than 35% of related contributions on fundraising. Related contributions include donations, legacies, and other gifts received as a result of fundraising efforts.

    The organization meets this standard.

  3. Accumulating Funds

    Ending Net Assets: Standard 10

    Description
    Avoid accumulating funds that could be used for current program activities. To meet this standard, the charity's unrestricted net assets available for use should not be more than three times the size of the past year's expenses or three times the size of the current year's budget, whichever is higher.

    The organization meets this standard.

  4. Audit Report

    Financial Statements: Standard 11

    Description
    Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $1 million, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $1 million, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.

    The organization meets this standard.

  5. Detailed Expense Breakdown

    Detailed Functional Breakdown of Expenses: Standard 12

    Description
    Include in the financial statements a breakdown of expenses (e.g., salaries, travel, postage, etc.) that shows what portion of these expenses was allocated to program, fundraising, and administrative activities. If the charity has more than one major program category, the schedule should provide a breakdown for each category.

    The organization meets this standard.

  6. Accurate Expense Reporting

    Accuracy of Expenses in Financial Statements: Standard 13

    Description
    Accurately report the charity's expenses, including any joint cost allocations, in its financial statements. For example, audited or unaudited statements which inaccurately claim zero fundraising expenses or otherwise understate the amount a charity spends on fundraising, and/or overstate the amount it spends on programs will not meet this standard.

    The organization meets this standard.

  7. Budget Plan

    Budget: Standard 14

    Description
    Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fundraising, and administration.

    The organization meets this standard.

Fundraising & Info

  1. Truthful Materials

    Misleading Appeals: Standard 15

    Description
    Have solicitations and informational materials, distributed by any means, that are accurate, truthful and not misleading, both in whole and in part. Appeals that omit a clear description of program(s) for which contributions are sought will not meet this standard. A charity should also be able to substantiate that the timing and nature of its expenditures are in accordance with what is stated, expressed, or implied in the charity's solicitations.

    The organization meets this standard.

  2. Annual Report

    Annual Report: Standard 16

    Description
    Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fundraising and administrative categories as in the financial statements, and (iii) ending net assets.

    Parents and Children Together does not meet this standard because:The financial review in its 2016-2017 annual report does not provide the organization's total revenue; total expenses; program, fundraising and administrative expense totals; and ending net assets. It also does not include a roster of the board of directors.

  3. Website Disclosures

    Web Site Disclosures: Standard 17

    Description
    Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.

    The organization meets this standard.

  4. Donor Privacy

    Privacy for Written Appeals & Internet Privacy: Standard 18

    Description
    Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.

    The organization meets this standard.

  5. Cause Marketing Disclosures

    Cause Related Marketing: Standard 19

    Description
    Clearly disclose how the charity benefits from the sale of products or services (i.e., cause-related marketing) that state or imply that a charity will benefit from a consumer sale or transaction. Such promotions should disclose, at the point of solicitation: (a) the actual or anticipated portion of the purchase price that will benefit the charity (e.g., 5 cents will be contributed to abc charity for every xyz company product sold), (b) the duration of the campaign (e.g., the month of October), (c) any maximum or guaranteed minimum contribution amount (e.g., up to a maximum of $200,000).

    The organization meets this standard.

  6. Complaints

    Complaints: Standard 20

    Description
    Respond promptly to and act on complaints brought to its attention by the BBB Wise Giving Alliance and/or local Better Business Bureaus about fundraising practices, privacy policy violations and/or other issues.

    The organization meets this standard.

Conclusion

Parents and Children Together does not meet the following 1 Standards for Charity Accountability:

Standard 16: Annual Report - Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fundraising and administrative categories as in the financial statements, and (iii) ending net assets.

Parents and Children Together does not meet this standard because:The financial review in its 2016-2017 annual report does not provide the organization's total revenue; total expenses; program, fundraising and administrative expense totals; and ending net assets. It also does not include a roster of the board of directors.

Parents and Children Together meets the remaining 19 Standards for Charity Accountability.

Purpose

  • Year, State Incorporated

    1968, HI

  • Stated Purpose

    The mission of Parents And Children Together is to promote and support healthy individuals, families and communities by creating opportunities for them to identify and address their own strengths needs and concerns and successfully realize their potential.


  • Also Known As:

    PACT

Programs

PACT provides a number of youth and family services throughout Hawaii. With 15 programs in five service areas, PACT is dedicated to serving Hawaii's socio-economically challenged individuals and families.Early Childhood Education:- Early Head Start and Head Start Programs are federally funded initiatives, provide early childhood education and related comprehensive services for low-income parents and children and children with special needs. Early Head Start provides services in centers and in homes to prenatal parents and parents with infants and toddlers. Head Start serves children ages three through five and their parents to provide a head start for school success.Child Abuse & Neglect Prevention & Treatment:- Hoomau Home Visiting Program works to prevent the occurrence or re-occurrence of child abuse and neglect by strengthening families "at-risk." Home Visitors work with parents and resource caregivers of children birth to 3 years old in the Diamond Head, West Honolulu, Aiea, Pearl City and Windward areas of Oahu to provide parenting education, promote child health, development, and safety, offer emotional support, and link families to resources in their community.- Hana Like Home Visiting Program: Home Visitors work with children ages prenatal to three years and their parents/caregivers who reside in the Kalihi- West Honolulu area of Oahu. Home visitors provide a wide range of maternal-child health related services that include; prenatal and well-baby care including immunizations; child and health and safety; how and when to make the best use of your medical and dental homes; how to prevent injuries, including how to parent without use of physical, psychological and/or emotional abuse; how to support and increase school readiness; how to develop and implement a family budget,' and coordination of referrals to community resources and supports. Their parenting curriculum promotes safe and nurturing parenting and healthy child development.- Hoohui Visitation Centers provide supervised visits between parents and children who are active participants with Child Welfare Services and are seeking family reunification. The Centers are located in Waipahu and Nanakuli. The goal of the program is to increase the likelihood of successful family re-unification through supportive parenting strategies and supervised visitation. Hoohui is a member of the Coordinated Counseling Support Services network that includes Catholic Charities Hawaii, Child & Family Service and Parents Inc.- Lanai Integrated Support Services is a comprehensive program for child abuse and neglect prevention and intervention in a continuum through foster care and permanency placement support. Services include outreach, parenting skills training, counseling, support, referral, supervised visitation, support for foster care placement and adoptive parents. Families at-risk of involvement, or currently involved, with the Child Welfare System are eligible for services. Lanai Integrated Support Services System Program offers a variety of services with the goal of family preservation and family reunification when safe for the child or children.- Mikiala Early Screening Program (Mikiala) is a school-readiness project that provides free developmental, hearing, and vision screening to 3 and 4 year olds in the Farrington catchment area. Following the screening, Preschool Development Specialists provide information to parents about their child's health and development, and what steps they can take to increase their child's readiness for school, such as fun activities parents can do with their child and community resources that families can access to assist them. Families may be referred to Mikiala by community providers, or may self-refer.- Ulupono Family Strengthening Program helps families thrive by teaching parents how to provide a safe, healthy, nurturing environment for their children. Ulupono is a program where parents/caregivers and Family Support Specialists work together to promote family wellness. Mothers, fathers and other caregivers are encouraged to participate.Domestic Violence Prevention & Treatment:- Family Peace Centers promote peace and safety for Hawaii’s families and communities by providing support and education for those who use violence, survivors, and their children. PACT offers services on Oahu, Maui, and Lanai. Services are offered in a variety of languages for non-English speakers. Although types of groups and services vary by island, which includes: victim advocacy and support; parenting skill building – for survivors and their children; parenting skill building – for offenders; domestic Violence Intervention - for adults who have used violence; domestic Violence Intervention - for adults who have used violence with co-occurring substance abuse; violence intervention – for GLBTQ individuals; violence intervention for teenagers; and anger control.- Family Visitation Centers provide a safe and neutral setting for children to visit with their non-custodial parents, or to transition from one parent to the other. Families experiencing separation, divorce, or family violence are served on Oahu.- Lehua Transition House is a non-violent, safe, and nurturing facility that offers 12-month residency to women who have been successfully discharged from a domestic violence shelter or are referred by a partner agency. Residents must have no children, or have lost custody of their children and are working towards reunification. Lehua assists survivors who have left a domestic violence relationship and are working toward self-sufficiency, including safe permanent housing.- Ohia-Domestic Violence Shelter offers a safe and confidential facility for survivors and their children who can no longer remain in their homes because of danger from domestic violence. Crisis support is available 24/7. Trained staff assist survivors with safety, future life-planning and generate referrals for housing, legal assistance, and medical needs.Mental Health Support:- Intensive Support Services are offered on Oahu, Maui and Kauai for families and youth with serious behavioral, social and emotional challenges. The services provided are individualized for each child and family.Community Building & Economic Development:- Community Teen Program is a comprehensive youth service center for youth ages 7-18 who live in and around Honolulu's largest public housing complex, Kuhio Park Terrace and Kuhio Homes and in Puuwai Momi, a low-income housing project in Halawa. These after-school programs promote the development of healthy youth, families, and community with an abundance of positive experiences for youth and family members including educational, recreational, community building and support services.- Economic Development Center is designed to strengthen an individual's ability to secure and keep employment or to start and maintain a small business. Participants with low-moderate income who lack workplace and business skills can access services that include a personal vocational assessment, basic economic literacy, budget planning, resume development, job placement and follow up, small business training and start-up.- Family Centers are where participants receive stigma-free services. The Family Centers are community based and community driven. The Centers work with individuals and families to build strong ties to their neighborhood schools and the larger community. Although each of the Family Centers are located in very different communities and have different foci, both sites offer the following: information & Referral; leadership & economic development opportunities; lifelong lessons in financial management; workshops that promote financial stability; family counseling service; parenting support; volunteer opportunities; community building; workshops that promote drug free living; and family, school and community collaboration.

For the year ended June 30, 2018, Parents and Children Together program expenses were:

Early Childhood Services $13,417,513
Community Building and Economic Development $1,656,766
Family Peace and Preservation $5,893,504
Child and Adolescent Mental Health $1,806,012
Program Expenses $22,773,795

Governance & Staff

  • CEO

    Mr. Ryan Kusumoto, President/CEO

  • Compensation*

    ¤0.00

  • Board Chair

    Ms. Mihoko Ito, Counsel

  • Chair's Profession / Business Affiliation

    Ashford & Wriston, LLP

  • Board Size

    16

  • Paid Staff Size

    500

Fundraising

Method(s) Used:
Direct mail appeals, Invitations to fundraising events, Print advertisements (newspapers, magazines, etc.), Grant proposals, Internet, Cause-related marketing (affinity credit cards, consumer product sales, etc.).

% of Related Contributions on Fundraising: 0.48%

Tax Status

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.


Financial

The following information is based on Parents and Children Together's Audited financial statements for the fiscal year ending June 30, 2018

Source of Funds
Government contracts $22,841,889
Contributed facilities, services, and supplies $2,416,396
Other contracts $531,373
Fees $502,533
Contributions $440,089
Special events, net $161,236
Investment income $3,906
Total Income $26,897,422

Breakdown of Expenses

Total Income $26,897,422
Total Expenses: $26,153,718
Program Expenses $22,773,795
Fundraising Expenses $124,419
Administrative Expenses $3,255,504
Other Expenses $0
Income in Excess of Expenses $743,704
Beginning Net Assets $11,147,054
Other Changes In Net Assets $0
Ending Net Assets $10,403,350
Total Liabilities $2,016,910
Total Assets $13,163,964

An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the  Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau ® is a registered service mark of International Association of Better Business Bureaus.

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