MANITOBA DENTAL ASSISTANTS ASSOCIATION Financial Statements December 31, 2011
|
|
- Edmund Ferguson
- 8 years ago
- Views:
Transcription
1 Financial Statements December 31, 2011
2 December 4, 2012 INDEPENDENT AUDITORS' REPORT To the Directors of Manitoba Dental Assistants Association We have audited the accompanying financial statements of Manitoba Dental Assistants Association, which comprise the statement of financial position as at December 31, 2011 and the statement of revenues and expenditures and surplus for the year then ended, and a summary of significant accounting policies and other explanatory information. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian generally accepted accounting principles, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors' Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditors consider internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements present fairly, in all material respects, the financial position of Manitoba Dental Assistants Association as at December 31, 2011 and the results of its operations and its cash flows for the year then ended in accordance with Canadian generally accepted accounting principles. Chartered Accountants 1515 ONE LOMBARD PLACE WINNIPEG MB R3B 0X3 (204) FAX (204)
3 Statement of Financial Position December 31, ASSETS CURRENT Cash $ 112,754 $ 90,349 Merchandise inventory 1,285 - Prepaid expenses ,579 90,349 PROPERTY, PLANT AND EQUIPMENT (Note 3) 5,303 6,629 $ 119,882 $ 96,978 LIABILITIES AND SURPLUS CURRENT Accounts payable and accrued liabilities $ 5,873 $ 3,240 SURPLUS 114,009 93,738 LIABILITIES AND SURPLUS $ 119,882 $ 96,978 ON BEHALF OF THE BOARD Director Director
4 Statement of Revenues and Expenditures and Surplus Budget REVENUES Manitoba Dental Association grant $ 85,000 $ 88,835 $ 87,267 Continuing education 1,000 10, Merchandise sales Other , ,847 87,817 EXPENSES Advertising and promotion 5, ,509 Amortization - 1,326 2,510 Continuing education 5,000 7,303 5,525 Donations and awards 1,500 1,375 1,400 Insurance 1, Interest and bank charges Meetings 1,500 1,565 1,302 Membership fees 30,000 28,500 28,200 Merchandise - 1,743 - Office 2,100 1,835 1,408 Postage and courier 1, ,533 Printing 1, ,661 Professional fees 1,000 2,000 3,024 Rent and parking 5,040 5,040 5,040 Salaries and wages 24,200 19,310 19,606 Telephone and internet 2,220 1,769 1,759 Travel 5,000 4,452 4,392 Website 2,500 1,881 4,298 88,235 80,576 84,077 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENSES (1,935) 20,271 3,740 SURPLUS - BEGINNING OF YEAR 93,738 93,738 89,998 SURPLUS - END OF YEAR $ 91,803 $ 114,009 $ 93,738
5 Notes to Financial Statements 1. ORGANIZATION AND PURPOSE Manitoba Dental Assistants Association is a not-for-profit provincial professional organization of dental assistants whose purpose is to advance the careers of dental assistants in Manitoba and to promote the dental assisting profession in matters of education and professional activities which enhance the delivery of quality dental health care to the public. The Association is exempt from income tax under Section 149(1) of the Income Tax Act. 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Future changes in significant accounting policies The following accounting standards have been issued by the Canadian Institute of Chartered Accountants (CICA) but are not yet effective for the association. The association is currently evaluating the effect of adopting these standards, which it expects to do in fiscal year The Accounting Standards Board will be implementing Part III of the CICA Handbook Accounting Standards for Not-for-Profit Organizations effective January 1, The association will be assessing the impact of the new standards on its financial statements over the next year. Early adoption is permitted for the new standards. Merchandise inventory Merchandise inventory is valued at the lower of cost and net realizable value with the cost being determined on a weighted average basis. (continues)
6 Notes to Financial Statements 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Property, plant and equipment Property, plant and equipment are stated at cost less accumulated amortization. Property, plant and equipment are amortized over their estimated useful lives at the following rates and methods: Computer software 100% declining balance method Other machinery and equipment 20% declining balance method Revenue recognition The Association follows the deferral method of accounting for contributions. Restricted contributions are recognized as revenue in the year in which the related expenses are incurred. Unrestricted contributions are recognized as revenue when received or receivable if the amount to be received can be reasonably estimated and collection is reasonably assured. Financial Instruments The Association's financial instruments consist of cash, and accounts payable and accrued liabilities. Unless otherwise noted, is management's opinion that the Association is not exposed to any significant interest, currency or credit risks arising from these financial instruments. Fair value The carrying amount of cash and accounts payable and accrued liabilities approximate fair value because of the near-term maturity of those instruments. Use of estimates In preparing the Association's financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenue and expenses during the period. Actual results could differ from these estimates. 3. PROPERTY, PLANT AND EQUIPMENT Cost Accumulated Cost Accumulated amortization amortization Equipment $ 8,286 $ 2,983 $ 8,286 $ 1,657 Computer software $ 9,139 $ 3,836 $ 9,139 $ 2,510 Net book value $ 5,303 $ 6,629
7 Notes to Financial Statements 4. STATEMENT OF CASH FLOWS A statement of cash flows has not been presented because it would not provide any additional meaningful information that is not readily determinable from information presented in the other financial statements. 5. COMMITMENTS The Association leases premises at an annual cost of $5,040. The lease expires on November 30, Subsequent to year-end, the Association entered into a new lease agreement at a new location, effective November 2, The annual costs associated with this lease are $9,450 and the lease expires on October 31, BUDGET The budget figures are presented for comparison purposes, and are unaudited.
CAPE BRETON BUSINESS PARTNERSHIP INC.
Financial Statements of CAPE BRETON BUSINESS PARTNERSHIP INC. INDEPENDENT AUDITORS' REPORT To the Directors of Cape Breton Business Partnership Inc. We have audited the accompanying financial statements
More informationOutside Looking In Financial Statements
www.publicaccountants.com Outside Looking In Financial Statements . Contents Page Independent Auditors Report 1 Statement of Financial Position 2 Statement of Operations and Changes in Net Deficiency 3
More informationHEALTHCARE EMPLOYEES BENEFITS PLAN - MANITOBA - EMPLOYEE ASSISTANCE PLAN
Financial Statements of HEALTHCARE EMPLOYEES BENEFITS PLAN - MANITOBA - EMPLOYEE ASSISTANCE PLAN KPMG LLP Suite 2000 - One Lombard Place Winnipeg MB R3B 0X3 Canada Telephone Fax Internet (204) 957-1770
More informationGuelph Chamber of Commerce Financial Statements For the Year Ended June 30, 2015
Financial Statements For the Year Ended June 30, 2015 Financial Statements For the Year Ended June 30, 2015 Contents Independent Auditor's Report 1 Financial Statements Statement of Financial Position
More informationADOPTION COUNCIL OF ONTARIO AUDITED FINANCIAL STATEMENTS MARCH 31, 2015 MCPHERSON PROFESSIONAL CORPORATION CHARTERED PROFESSIONAL ACCOUNTANTS
AUDITED FINANCIAL STATEMENTS MARCH 31, 2015 MCPHERSON MCPHERSON PROFESSIONAL CORPORATION & CHARTERED PROFESSIONAL ACCOUNTANTS MCPHERSON MCPHERSON PROFESSIONAL CORPORATION & CHARTERED PROFESSIONAL ACCOUNTANTS
More informationCANADIAN COUNCIL ON CONTINUING EDUCATION IN PHARMACY. Financial Statements Year Ended June 30, 2013
CANADIAN COUNCIL ON CONTINUING EDUCATION IN Financial Statements Management's Responsibility for Financial Reporting The financial statements of Canadian Council on Continuing Education in Pharmacy have
More informationDRAFT FOR DISCUSSION ONLY
FINANCIAL STATEMENTS March 31, 2015 March 31, 2015 CONTENTS Page INDEPENDENT AUDITORS' REPORT 1 FINANCIAL STATEMENTS Statement of Financial Position 2 Statement of Financial Activities and Changes in Net
More informationDraft for discussion purposes. April 14, 2014 FINANCIAL STATEMENTS DRAFT EXCELLENCE CANADA. December 31, 2013
Draft for discussion purposes April 14, 2014 FINANCIAL STATEMENTS EXCELLENCE CANADA CONTENTS Page INDEPENDENT AUDITOR'S REPORT 1 FINANCIAL STATEMENTS Balance sheet 3 Statement of changes in net assets
More informationTRADES TRAINING CONSORTIUM OF BRITISH COLUMBIA
Financial Statements of TRADES TRAINING CONSORTIUM OF BRITISH COLUMBIA Year ended March 31, 2015 KPMG LLP Chartered Accountants Metrotower II Suite 2400-4720 Kingsway Burnaby BC V5H 4N2 Canada Telephone
More informationCanadian Council for International Co-operation Financial Statements March 31, 2011
Canadian Council for International Co-operation Financial Statements Independent Auditor's Report 2-3 Financial Statements Financial Position 4 Revenues and Expenses 5 Changes in Net Assets 6 Cash Flows
More informationHow To Audit The Canadian Society For International Health
FINANCIAL STATEMENTS DECEMBER 31, 2014 TABLE OF CONTENTS PAGE Independent Auditor's Report 1 Financial Statements Statement of Operations and Changes in Net Assets 3 Statement of Financial Position 4 Statement
More informationLougheed House Conservation Society. (a not-for-profit organization) Financial Statements December 31, 2013
Financial Statements Collins Barrow Calgary LLP 1400 First Alberta Place 777 8 th Avenue S.W. Calgary, Alberta, Canada T2P 3R5 Independent Auditors' Report T. 403.298.1500 F. 403.298.5814 e-mail: calgary@collinsbarrow.com
More informationTHE CANADIAN NETWORK FOR INTERNATIONAL SURGERY FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2013 AND 2012
THE CANADIAN NETWORK FOR INTERNATIONAL SURGERY FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2013 AND 2012 INDEPENDENT AUDITORS' REPORT To the Members of: The Canadian Network for International Surgery
More informationOntario Association of Community Care Access Centres. Financial Statements March 31, 2015
Ontario Association of Community Care Access Centres Financial Statements March 31, May 27, Independent Auditor s Report To the Members of Ontario Association of Community Care Access Centres We have audited
More informationJUSTICE INSTITUTE OF BRITISH COLUMBIA
Financial Statements of JUSTICE INSTITUTE OF BRITISH COLUMBIA ABCD KPMG LLP Chartered Accountants Box 10426, 777 Dunsmuir Street Vancouver BC V7Y 1K3 Telephone (604) 691-3000 Telefax (604) 691-3031 Internet
More informationWOMEN'S INTER-CHURCH COUNCIL OF CANADA
FINANCIAL STATEMENTS AUGUST 31, 2013 AND AUGUST 31, 2012 C H A R T E R E D A C C O U N T A N T S INDEPENDENT AUDITOR'S REPORT To the Members, Women's Inter-Church Council of Canada: Report on the Financial
More informationONTARIO VOLLEYBALL ASSOCIATION FINANCIAL STATEMENTS AUGUST 31, 2015
FINANCIAL STATEMENTS CONTENTS Page INDEPENDENT AUDITOR'S REPORT 1-2 FINANCIAL STATEMENTS Statement of Financial Position 3 Statement of Revenues and Expenditures and Changes in Fund Balance 4 Statement
More informationTHE BRENDA STRAFFORD CENTRE FOR THE PREVENTION OF DOMESTIC VIOLENCE
Financial Statements of THE BRENDA STRAFFORD CENTRE FOR THE PREVENTION OF DOMESTIC VIOLENCE Year ended March 31, 2014 KPMG Enterprise Telephone (403) 691-8000 205-5 th Avenue SW Fax (403) 691-8008 Suite
More informationCANADAHELPS CANADON FINANCIAL STATEMENTS YEAR ENDED JUNE 30, 2014
FINANCIAL STATEMENTS Independent Auditor's Report Page 1 Statement of Financial Position 2 Statement of Operations 3 Statement of Changes in Net Assets 4 Statement of Cash Flows 5 Notes to the Financial
More informationThe Students Union, The University of Calgary. Financial Statements June 30, 2014
The Students Union, The University of Calgary Financial Statements June 30, November 18, Independent Auditor s Report To the Members of The Students Union, The University of Calgary We have audited the
More informationVeterans Transition Network
Financial statements of Veterans Transition Network March 31, 2015 March 31, 2015 Table of contents Independent Auditor s Report... 1-2 Statement of operations and net assets... 3 Statement of financial
More informationHalton Women's Place Financial Statements For the year ended March 31, 2014
Financial Statements For the year ended March 31, 2014 Contents Page Independent Auditors' Report Financial Statements Statement of Financial Position 1 Statement of Changes in Net Assets 2 Statement of
More informationEVA'S INITIATIVES FOR HOMELESS YOUTH
FINANCIAL STATEMENTS Independent Auditor's Report Page 1 Statement of Financial Position 2 Statement of Operations 3 Schedule of Donations, Fundraising and Grants Revenues 4 Statement of Changes in Net
More informationTHE COLLEGE OF DENTURISTS OF BRITISH COLUMBIA Financial Statements Year Ended March 31, 2015
Financial Statements Index to Financial Statements Page INDEPENDENT AUDITOR S REPORT 1 FINANCIAL STATEMENTS Statement of Financial Position 2 Statement of Revenues and Expenditures 3 Statement of Changes
More informationFinancial Statements of RED RIVER COLLEGE. Year ended June 30, 2009
Financial Statements of RED RIVER COLLEGE KPMG LLP Telephone (204) 957-1770 Chartered Accountants Fax (204) 957-0808 Suite 2000 One Lombard Place Internet www.kpmg.ca Winnipeg MB R3B 0X3 Canada AUDITORS'
More informationFinancial Statements. Youth Employment Services YES. March 31, 2014
Financial Statements Youth Employment Services YES March 31, 2014 Contents Page Independent Auditor s Report 1-2 Statement of Financial Position 3 Statement of Operations and Changes in Fund Balance -
More informationHow To Audit A Community Care Organization
Financial Statements August 31, 2013 Table of Contents Page Independent Auditors' Report 1 Statement of Operations 3 Statement of Changes in Net Assets 4 Statement of Financial Position 5 Statement of
More informationHolland Bloorview Kids Rehabilitation Hospital. Financial Statements March 31, 2015
Holland Bloorview Kids Rehabilitation Hospital Financial Statements June 8, 2015 Independent Auditor s Report To the Members of Holland Bloorview Kids Rehabilitation Hospital We have audited the accompanying
More informationCollege of Physicians and Surgeons of British Columbia
Financial Statements OF College of Physicians and Surgeons of British Columbia FEBRUARY 29, 2012 Table of contents Independent Auditor s Report... 1 Statement of operations... 2 Statement of changes in
More informationThe Certified General Accountants Association of Manitoba Consolidated Financial Statements August 31, 2015
Consolidated Financial Statements August 31, Contents Page Independent Auditors' Report 1 Consolidated Statement of Financial Position 2 Consolidated Statement of Operations 3 Consolidated Statement of
More informationSAMPLE NPO SOCIETY FINANCIAL STATEMENTS. August 31, 2011
FINANCIAL STATEMENTS August 31, 2011 INDEX Page Independent Auditor's Report 2 Statement of Operations 3 Statement of Changes in Net Assets 4 Statement of Financial Position 5 Cash Flow Statement 6 Notes
More informationTim Horton Children s Foundation, Inc.
Tim Horton Children s Foundation, Inc. Combined Financial Statements March 26, 2014 Independent Auditor s Report To the Directors of Tim Horton Children s Foundation, Inc. We have audited the accompanying
More informationThe Wood s Homes Foundation. Financial Statements December 31, 2014
Financial Statements April 22, 2015 Independent Auditor s Report To the Board of Directors of Wood s Homes Foundation We have audited the accompanying financial statements of Wood s Homes Foundation, which
More informationFinancial statements. Standardbred Canada (Incorporated under the Animal Pedigree Act) October 31, 2012
Financial statements Standardbred Canada (Incorporated under the Animal Pedigree Act) (Incorporated under the Animal Pedigree Act) Contents Page Independent Auditors Report 1-2 Statement of operations
More informationPINK TRIANGLE SERVICES FINANCIAL STATEMENTS
FINANCIAL STATEMENTS DECEMBER 31, 2009 Watson Folkins Corey LLP Chartered Accountants 176 Gloucester Street, Suite 300 Ottawa, Ontario K2P 0A6 Page 1 Phone: (613) 244-6090 Fax: (613) 562-4666 www.wfc-ottawa.ca
More informationELife Church D.B.A. Experience Life Church. Financial Statements and Independent Auditor s Report. December 31, 2014 and 2013
Financial Statements and Independent Auditor s Report December 31, 2014 and 2013 Contents Page Independent Auditor s Report... 3 Financial Statements Statements of Financial Position... 4 Statements of
More informationAccessible Community Counselling and Employment Services (A.C.C.E.S.) Report and Financial Statements. March 31, 2014
Accessible Community Counselling and Employment Services Report and Financial Statements March 31, 2014 Statement of Financial Position As at March 31 2014 2013 Assets Current Cash and cash equivalents
More informationRE: Perennia Food and Agriculture Incorporated. (iii) There was no communication of audit results to those charged with oversight;
June 30, Ms. Ann McDonald, CA Assistant Auditor General 5161 George Street Royal Centre, Suite 400 Halifax, NS B3J 1M7 Attention: Ms. Dana Jasper, CA Dear Ms. McDonald: RE: Perennia Food and Agriculture
More informationFINANCIAL STATEMENTS. Alberta Beverage Container Recycling Corporation. Contents
1 FINANCIAL STATEMENTS Alberta Beverage Container Recycling Corporation Contents 2 Independent Auditor s Report 3 Statement of Operations and Changes in Net Assets 4 Statement of Financial Position 5 Statement
More informationHilborn Ellis Grant LLP Chartered Accountants Toronto, Ontario
FINANCIAL STATEMENTS MARCH 31, 2006 Chartered Accountants Toronto, Ontario Chartered Accountants Auditors' Report To the Members of Ontario Sailing Association We have audited the statement of financial
More informationFIRST BAPTIST CHURCH, REGINA INC. FINANCIAL STATEMENTS December 31, 2013
FIRST BAPTIST CHURCH, REGINA INC. FINANCIAL STATEMENTS December 31, 2013 MANAGEMENT S RESPONSIBILITY FOR FINANCIAL STATEMENTS The financial statements are the responsibility of management and have been
More informationTim Horton Children s Foundation, Inc. Combined Financial Statements October 31, 2011 (in thousands of Canadian dollars)
Tim Horton Children s Foundation, Inc. Combined Financial Statements March 6, 2012 Independent Auditor s Report To the Directors of Tim Horton Children s Foundation, Inc. We have audited the accompanying
More informationPRESIDENT'S CHOICE CHILDREN'S CHARITY/LA FONDATION POUR LES ENFANTS LE CHOIX DU PRÉSIDENT
Financial Statements of PRESIDENT'S CHOICE CHILDREN'S CHARITY/LA FONDATION POUR LES ENFANTS LE KPMG LLP Telephone (416) 228-7000 Chartered Accountants Fax (416) 228-7123 Yonge Corporate Centre Internet
More informationFoundation for Canadian Parks and Wilderness
Foundation for Canadian Parks and Wilderness Financial Statements For the years ended March 31, 2008 and 2007 Financial Statements For the years ended March 31, 2008 and 2007 Contents Auditors' Report
More informationChristian Children s Fund of Canada. Financial Statements March 31, 2015
Christian Children s Fund of Canada Financial Statements Index to Financial Statements Page INDEPENDENT AUDITOR S REPORT 1-2 STATEMENT OF FINANCIAL POSITION 3 STATEMENT OF OPERATIONS 4 STATEMENT OF CHANGES
More informationFinancial Statements of. Canadian Cancer Society, Saskatchewan Division. Year ended January 31, 2015
Financial Statements of Canadian Cancer Society, Saskatchewan Division Independent Auditor s report To the Board of Directors of the Canadian Cancer Society, Saskatchewan Division We have audited the accompanying
More informationCanadian Tire Jumpstart Charities
Financial statements of Canadian Tire Jumpstart Charities Table of contents Independent Auditor s Report... 1-2 Statement of operations... 3 Statement of changes in fund balances... 4 Balance sheet...
More informationCELTIC BUSINESS DEVELOPMENT CORPORATION INC.
Financial Statements of CELTIC BUSINESS DEVELOPMENT CORPORATION INC. YEAR ENDED MARCH 31, 2015 Financial Statements Year ended March 31, 2015 Contents Page Independent Auditor s Report 1. Consolidated
More informationMETROPOLITAN COMMUNITY CHURCH OF TORONTO FINANCIAL STATEMENTS DECEMBER 31, 2013
FINANCIAL STATEMENTS CONTENTS Page INDEPENDENT AUDITOR'S REPORT 1-2 FINANCIAL STATEMENTS Statement of Financial Position 3 Statement of Operations 4 Statement of Changes in Net Assets 5 Statement of Cash
More informationConsolidated Financial Statements of THE CANADIAN RED CROSS SOCIETY
Consolidated Financial Statements of THE CANADIAN RED CROSS SOCIETY March 31, 2013 and 2012 Deloitte LLP 800-100 Queen Street Ottawa, ON K1P 5T8 Canada Tel: (613) 236 2442 Fax: (613) 236 2195 www.deloitte.ca
More informationCANADIAN BREAST CANCER FOUNDATION
Financial Statements of CANADIAN BREAST CANCER FOUNDATION Table of Contents Independent Auditors' Report Balance Sheet... 1 Statement of Revenue, Expenses and Allocations... 2 Statement of Changes in Fund
More informationCentre for Addiction and Mental Health. Financial Statements March 31, 2014
Centre for Addiction and Mental Health Financial Statements June 4, Independent Auditor s Report To the Trustees of Centre for Addiction and Mental Health We have audited the accompanying financial statements
More informationFinancial Statements. The National Ballet of Canada, Endowment Foundation. June 30, 2014
Financial Statements The National Ballet of Canada, Endowment Foundation June 30, 2014 Contents Page Independent Auditor s Report 1-2 Statement of Financial Position 3 Statement of Operations and Changes
More informationCanadian Tire Jumpstart Charities
Financial statements of Canadian Tire Jumpstart Charities Table of contents Independent Auditor s Report... 1-2 Statement of operations... 3 Statement of changes in fund balances... 4 Balance sheet...
More informationBIRD STUDIES CANADA/ ÉTUDES D OISEAUX CANADA
Financial Statements of BIRD STUDIES CANADA/ ÉTUDES D OISEAUX CANADA KPMG LLP Telephone 519-747-8800 115 King Street South Fax 519-747-8830 2 nd Floor Internet www.kpmg.ca Waterloo ON N2J 5A3 INDEPENDENT
More informationNATIONAL ABORIGINAL CAPITAL CORPORATION ASSOCIATION
Financial Statements of NATIONAL ABORIGINAL CAPITAL CORPORATION KPMG LLP Telephone (613) 212-5764 Chartered Accountants Fax (613) 212-2896 Place Bell Internet www.kpmg.ca 160 Elgin Street, Suite 2000 Ottawa
More informationGrace Medical Home, Inc. Financial Statements
Grace Medical Home, Inc. Financial Statements For The Years Ended December 31, 2013 and 2012 REPORT OF INDEPENDENT AUDITORS The Board of Directors Grace Medical Home, Inc. Orlando, Florida We have audited
More informationRAPID TRANSIT PROJECT 2000 LTD.
Financial Statements of RAPID TRANSIT PROJECT 2000 LTD. KPMG LLP Chartered Accountants St. Andrew s Square II 800-730 View Street Victoria BC V8W 3Y7 Canada Telephone (250) 480-3500 Telefax (250) 480-3539
More informationFinancial Statements. The Incorporated Synod of the Diocese of Algoma. December 31, 2011
Financial Statements The Incorporated Synod of the Diocese of Algoma December 31, 2011 Contents Page Independent Auditors' Report 1 Statement of Financial Position 3-4 Statement of Revenue and Expenses
More informationFinancial statements. Sherbrooke Restoration Commission. March 31, 2015
Financial statements Sherbrooke Restoration Commission March 31, 2015 Contents Page Independent auditor s report 1 Statement of financial activities 2 Statement of financial position 3 Statement of changes
More informationHEALTHCARE EMPLOYEES BENEFITS PLAN - MANITOBA - THE GROUP LIFE INSURANCE PLAN
Financial Statements of HEALTHCARE EMPLOYEES BENEFITS PLAN - MANITOBA - THE GROUP LIFE INSURANCE PLAN KPMG LLP Telephone (204) 957-1770 Chartered Accountants Fax (204) 957-0808 Suite 2000 One Lombard Place
More informationHuron University College. Financial Statements April 30, 2012
Financial Statements April 30, June 27, Independent Auditor s Report To the Executive Board of Huron University College We have audited the accompanying financial statements of Huron University College,
More informationPRESIDENT'S CHOICE CHILDREN'S CHARITY/LA FONDATION POUR LES ENFANTS LE CHOIX DU PRÉSIDENT
Financial Statements of PRESIDENT'S CHOICE CHILDREN'S CHARITY/LA FONDATION POUR LES ENFANTS LE KPMG LLP Telephone (416) 228-7000 Yonge Corporate Centre Fax (416) 228-7123 4100 Yonge Street Suite 200 Internet
More informationbook 4: financials The Law Foundation Of Ontario
book 4: financials The Law Foundation Of Ontario audited financial statements To The Trustees of The Law Foundation of Ontario We have audited the accompanying financial statements of The Law Foundation
More informationFinancial Statements of WORLD VISION CANADA. Year ended September 30, 2011
Financial Statements of WORLD VISION CANADA Financial Statements Independent Auditors' Report Financial Statements Statement of Financial Position... 1 Statement of Revenue and Expenditures... 2 Statement
More informationOffice of the Auditor General of New Brunswick. Financial Statements
Office of the Auditor General of New Brunswick Financial Statements Financial Statements CONTENTS Independent Auditor s Report 3 Statement of Financial Position 4 Statement of Operations 5 Statement of
More informationAMERICA CAN! CARS FOR KIDS
ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED AUGUST 31, 2014 C O N T E N T S Page INDEPENDENT AUDITOR S REPORT... 1 FINANCIAL STATEMENTS Statement of Financial Position... 3 Statement of Activities... 4
More informationK-W YMCA Endowment Foundation. Financial Statements December 31, 2014
K-W YMCA Endowment Foundation Financial Statements December 31, April 14, 2015 Independent Auditor s Report To the Members of K-W YMCA Endowment Foundation We have audited the accompanying financial statements
More informationCOMMUNITY FUTURES DEVELOPMENT CORPORATION, CENTRAL OKANAGAN
Financial Statements of COMMUNITY FUTURES DEVELOPMENT CORPORATION, KPMG LLP Telephone (250) 979-7150 200-3200 Richter Street Fax (250) 763-0044 Kelowna BC V1W 5K9 Internet www.kpmg.ca Canada INDEPENDENT
More informationCombined Financial Statements of TRUE NORTH HOSTELLING ASSOCIATION O/A HOSTELLING INTERNATIONAL - CANADA - PACIFIC MOUNTAIN REGION
Combined Financial Statements of TRUE NORTH HOSTELLING ASSOCIATION AUDITORS' REPORT To the Members of the True North Hostelling Association We have audited the combined statement of financial position
More informationTHE VIRGINIA COLLEGE FUND FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION
FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEARS ENDED MAY 31, 2014 AND 2013 CONTENTS INDEPENDENT AUDITOR S REPORT... Page 1-2 FINANCIAL STATEMENTS STATEMENTS OF FINANCIAL POSITION... 3 STATEMENTS
More informationOntario Centres of Excellence Inc. Financial Statements March 31, 2013, March 31, 2012 and April 1, 2011
Ontario Centres of Excellence Inc. Financial Statements March 31, 2013, March 31, 2012 and April 1, 2011 June 24, 2013 Independent Auditor s Report To the Members of Ontario Centres of Excellence Inc.
More informationMIDDLESEX LONDON EMERGENCY MEDICAL SERVICES AUTHORITY
Financial Statements of MIDDLESEX LONDON EMERGENCY MEDICAL SERVICES AUTHORITY Year ended December 31, 2013 Statement of Financial Position December 31, 2013, with comparative information for 2012 Financial
More informationTHE AUTISM SOCIETY OF COLORADO FINANCIAL STATEMENTS DECEMBER 31, 2012
FINANCIAL STATEMENTS DECEMBER 31, 2012 C O N T E N T S Independent Auditor s Report 2-3 Statements of Financial Position 4 Statements of Activities 5-6 Statements of Cash Flows 7 Notes to Financial Statements
More informationConservation Initiative Foundation
Yellowstone to Yukon Conservation Initiative Foundation Financial Statements December 31,2014 Financial Statements December 31. 2014 Page Independent Auditors'Report 3 Statement of Operations 4 Statement
More informationNOVA SCOTIA STRATEGIC OPPORTUNITIES FUND INCORPORATED
NOVA SCOTIA STRATEGIC OPPORTUNITIES FUND INCORPORATED FINANCIAL STATEMENTS MARCH 31, 2014 NOVA SCOTIA STRATEGIC OPPORTUNITIES FUND INCORPORATED INDEX MARCH 31, 2014 INDEPENDENT AUDITORS REPORT 1 STATEMENT
More informationFinancial Statements. Trade Centre Limited March 31, 2014
Financial Statements Trade Centre Limited MANAGEMENT S REPORT The financial statements have been prepared by management in accordance with Canadian public sector accounting standards and the integrity
More informationFinancial statements of. Youth Science Canada. June 30, 2010
Financial statements of Youth Science Canada Table of contents Auditors Report... 1 Statement of financial position... 2 Statement of operations... 3 Statement of changes in net assets... 4 Statement of
More informationMOUNTAIN EQUIPMENT CO-OPERATIVE
Consolidated Financial Statements of MOUNTAIN EQUIPMENT CO-OPERATIVE KPMG LLP PO Box 10426 777 Dunsmuir Street Vancouver BC V7Y 1K3 Canada Telephone (604) 691-3000 Fax (604) 691-3031 Internet www.kpmg.ca
More informationIndependent Auditors Report
Independent Auditors Report To the Board of Directors of We have audited the accompanying financial statements of Genome British Columbia, which comprise the statement of financial position as at March
More informationHEALTHCARE EMPLOYEES BENEFITS PLAN - MANITOBA - THE GROUP LIFE INSURANCE PLAN
Financial Statements of HEALTHCARE EMPLOYEES BENEFITS PLAN - MANITOBA - THE GROUP LIFE INSURANCE PLAN KPMG LLP Telephone (204) 957-1770 Chartered Accountants Fax (204) 957-0808 Suite 2000 One Lombard Place
More informationHIGHWOOD GOLF AND COUNTRY CLUB. FINANCIAL STATEMENTS Year Ended October 31, 2010
FINANCIAL STATEMENTS Index to Financial Statements AUDITORS' REPORT 1 Page FINANCIAL STATEMENTS Balance Sheet 2 Statement of Loss and Deficit 3 Statement of Cash Flows 4 Notes to Financial Statements 5-10
More informationCOMMUNITY LIVING BRITISH COLUMBIA. Audited Financial Statements. March 31, 2014
Audited Financial Statements Management s Report Management s Responsibility for the Financial Statements The financial statements of Community Living British Columbia as at, and for the year then ended,
More informationVANCOUVER COMMUNITY COLLEGE
Financial Statements of VANCOUVER COMMUNITY COLLEGE KPMG Enterprise Metrotower II 4720 Kingsway, Suite 2400 Burnaby, BC V5H 4N2 Canada Telephone (604) 527-3600 Fax (604) 527-3636 Internet www.kpmg.ca/enterprise
More informationISLAMIC RELIEF IR CANADA Year ended December 31, 2013
Financial Statements ISLAMIC RELIEF IR CANADA Year ended [and Independent Auditors Report to the Directors] Charity Registration Number 821 896 875 RR0001 ISLAMIC RELIEF IR CANADA FINANCIAL STATEMENTS
More informationFinancial Statements and Independent Auditor s Report. Nonprofit Management Services of Colorado
Financial Statements and Independent Auditor s Report Nonprofit Management Services of Colorado TABLE OF CONTENTS INDEPENDENT AUDITOR S REPORT 3 Page FINANCIAL STATEMENTS STATEMENT OF FINANCIAL POSITION
More informationCANADIAN ASSOCIATION OF COLLEGE AND UNIVERSITY STUDENT SERVICES INDEX TO THE FINANCIAL STATEMENTS AS AT APRIL 30, 2014
INDEX TO THE FINANCIAL STATEMENTS AS AT APRIL 30, 2014 PAGE 1. Review Engagement Report 2. Statement of Financial Position 3. General Fund Statement of Operations & Changes in Net Assets 4. Operating Reserve
More informationNon-consolidated financial statements. Harbourside Commercial Park Inc. March 31, 2012
Non-consolidated financial statements Harbourside Commercial Park Inc. March 31, 2012 Contents Page Independent auditors report 1-2 Non-consolidated statement of financial position 3 Non-consolidated statement
More informationPROVIDENCE HEALTH CARE
Financial Statements of PROVIDENCE HEALTH CARE IJ8II KPMG LLP Chartered Accountants PO Box 10426 777 Dunsmuir Street Vancouver BC V7Y 1K3 Canada Telephone (604) 691-3000 Fax (604) 691-3031 Internet www.kpmg.ca
More informationNOVA SCOTIA STRATEGIC OPPORTUNITIES FUND INCORPORATED MARCH 31, 2013 FINANCIAL STATEMENTS. ColUns Barrow. Chartered Acaorntarrta
NOVA SCOTIA STRATEGIC OPPORTUNITIES FUND INCORPORATED FINANCIAL STATEMENTS MARCH 31, 2013 ColUns Barrow Chartered Acaorntarrta NOVA SCOTIA STRATEGIC OPPORTUNITIES FUND INCORPORATED INDEX MARCH 31, 2013
More informationFINANCIAL STATEMENTS. For the Years Ended March 31, 2014 and 2013 with Independent Auditors Report
FINANCIAL STATEMENTS For the Years Ended with Independent Auditors Report FINANCIAL STATEMENTS CONTENTS Page Independent Auditors Report... 1-2 Financial Statements: Statements of Financial Position...3
More informationFinancial statements. Cape Breton District Health Authority. March 31, 2012
Financial statements Cape Breton District Health Authority Contents Page Independent auditors report 1-2 Statement of operations 3 Statement of financial position 4 Statement of changes in net assets 5
More informationWIKI EDUCATION FOUNDATION
WIKI EDUCATION FOUNDATION JUNE 30, 2015 INDEPENDENT AUDITORS REPORT AND FINANCIAL STATEMENTS Independent Auditors Report and Financial Statements Independent Auditors Report 1-2 Financial Statements Statement
More informationBRITISH COLUMBIA TRANSIT
Audited Financial Statements of BRITISH COLUMBIA TRANSIT Years ended March 31, 2005 and 2004 AUDITOR S REPORT BC TRANSIT 41 REPORT OF MANAGEMENT Years ended March 31, 2005 and 2004 The financial statements
More informationTrinity Christian School Association 9946. Name of Private School and Legal Name of Organization Operating the Private School.
Private School Authority Code: School Code: AUDITED FINANCIAL STATEMENTS and Supporting Schedules for FUNDED PRIVATE SCHOOLS FOR THE YEAR ENDED AUGUST 31, 2013 [School Act, Sections 28(6); Private Schools
More informationFinancial Statements. Year ended March 31, 2013. Ontario Network of Entrepreneurs. Ontario Centres of Excellence is a member of
ROI Return on Innovation Ontario Centres of Excellence Inc. Financial Statements Year ended March 31, 2013 Ontario Centres of Excellence is a member of Ontario Network of Entrepreneurs Ontario Centres
More informationFinancial Statements. Young Women's Christian Association of Greater Toronto December 31, 2014
Financial Statements Young Women's Christian Association of Greater Toronto INDEPENDENT AUDITORS' REPORT To the Members of Young Women's Christian Association of Greater Toronto REPORT ON THE FINANCIAL
More informationFINANCIAL STATEMENTS With Independent Auditors' Report. July 31, 2014 and 2013
FINANCIAL STATEMENTS With Independent Auditors' Report July 31, 2014 and 2013 Table of Contents Independent Auditors' Report 1 Financial Statements Statements of Financial Position 3 Statements of Activities
More informationNova Scotia Fisheries and Aquaculture Loan Board. Financial Statements March 31, 2015 (in thousands of dollars)
Nova Scotia Fisheries and Aquaculture Loan Board Financial Statements March 31, 2015 June 25, 2015 Independent Auditor s Report To the Members of the Legislative Assembly and to the Minister of Fisheries
More informationMINNESOTA COUNCIL OF CHURCHES MINNEAPOLIS, MINNESOTA FINANCIAL STATEMENTS DECEMBER 31, 2012 AND 2011
MINNEAPOLIS, MINNESOTA FINANCIAL STATEMENTS DECEMBER 31, 2012 AND 2011 TABLE OF CONTENTS Page INDEPENDENT AUDITOR S REPORT 1-2 FINANCIAL STATEMENTS Statements of Financial Position 3-4 Statements of Activities
More information