CANADIAN COUNCIL ON CONTINUING EDUCATION IN PHARMACY. Financial Statements Year Ended June 30, 2013

Size: px
Start display at page:

Download "CANADIAN COUNCIL ON CONTINUING EDUCATION IN PHARMACY. Financial Statements Year Ended June 30, 2013"

Transcription

1 CANADIAN COUNCIL ON CONTINUING EDUCATION IN Financial Statements

2 Management's Responsibility for Financial Reporting The financial statements of Canadian Council on Continuing Education in Pharmacy have been prepared in accordance with Canadian Accounting Standards for Not-for-Profit Organizations. When alternative accounting methods exist, management has chosen those it deems most appropriate in the circumstances. These statements include certain amounts based on management's estimates and judgments. Management has determined such amounts based on a reasonable basis in order to ensure that the financial statements are presented fairly in all material respects. The integrity and reliability of Canadian Council on Continuing Education in Pharmacy 's reporting systems are achieved through the use of formal policies and procedures, the careful selection of employees and an appropriate division of responsibilities. These systems are designed to provide reasonable assurance that the financial information is reliable and accurate. The Board of Directors is responsible for ensuring that management fulfills its responsibility for financial reporting and is ultimately responsible for reviewing and approving the financial statements. The Board carries out this responsibility principally through its Financial Review Committee. The Financial Review Committee is appointed by the Board and meets periodically with management and the members' auditors to review significant accounting, reporting and internal control matters. Following its review of the financial statements and discussions with the auditors, the Financial Review Committee reports to the Board of Directors prior to its approval of the financial statements. The Committee also considers, for review by the Board and approval by the members, the engagement or re-appointment of the external auditors. The financial statements have been audited on behalf of the members by Mintz & Wallace Chartered Accountants LLP, in accordance with Canadian Generally Accepted Auditing Standards. Executive Director Regina, SK November 29, 2013

3 INDEPENDENT AUDITOR'S REPORT To the Members of Canadian Council on Continuing Education in Pharmacy We have audited the accompanying financial statements of Canadian Council on Continuing Education in Pharmacy, which comprise the statements of financial position as at June 30, 2013, June 30, 2012 and July 1, 2011, and the statements of revenues and expenditures, changes in net assets and cash flows for the years ended June 30, 2013 and June 30, 2012, 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 Accounting Standards for Not-for-Profit Organizations, 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. Auditor's 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 auditor's 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 auditor considers 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 in our audits is sufficient and appropriate to provide a basis for our audit opinion. (continues) 2

4 Independent Auditor's Report to the Members of Canadian Council on Continuing Education in Pharmacy (continued) Opinion In our opinion, the financial statements present fairly, in all material respects, the financial position of Canadian Council on Continuing Education in Pharmacy as at June 30, 2013, June 30, 2012 and July 1, 2011, and the results of its operations and its cash flows for the year ended June 30, 2013 and June 30, 2012 in accordance with Canadian Accounting Standards for Not-for-Profit Organizations. Regina, Saskatchewan November 29, 2013 Mintz & Wallace Chartered Accountants LLP Mintz & Wallace Chartered Accountants LLP 3

5 Statement of Financial Position June 30, 2013 June 30 June 30 July ASSETS CURRENT Cash $ 24,387 $ 20,473 $ 38,112 Accounts receivable 27,468 43,555 32,907 Goods and services tax recoverable ,269 Prepaid expenses 3,494 1,877 1,877 55,635 66,196 74,165 INVESTMENTS (Note 4) 335, , ,715 $ 391,225 $ 394,551 $ 378,880 LIABILITIES AND NET ASSETS CURRENT Accounts payable $ 17,054 $ 19,179 $ 20,287 NET ASSETS General fund 322, , ,454 Restricted funds (Note 5) 52,139 52,139 52, , , ,593 $ 391,225 $ 394,551 $ 378,880 ON BEHALF OF THE BOARD Director Director See accompanying notes Mintz & Wallace Chartered Accountants LLP 4

6 Statement of Revenues and Expenditures REVENUES Accreditation fees $ 254,355 $ 282,384 Council meeting assessment 6,600 6, , ,984 Accreditation expenses 55,930 53,794 Board of Directors 44,936 41,344 Communications 4,005 3,537 Meetings and conventions 10,380 7,323 Miscellaneous 1, Occupancy costs 12,254 11,295 Office 5,503 5,979 Professional fees 6,611 5,282 Salaries and benefits 111, ,416 Website hosting and maintenance 2,198 2, , ,027 EXCESS OF REVENUES OVER FROM OPERATIONS 6,626 51,957 PROJECTS Accreditation Review (Schedule 1) 1,500 13,721 Blueprint for Pharmacy (Schedule 2) 3,935 4,827 Computer System User Update (Schedule 3) - 4,517 IT Risk Assessment (Schedule 4) Planning (Schedule 5) - 14,838 Website Database (Schedule 6) 2,283 5,560 CCCEP 40th Anniversary (Schedule 7) 7,344-15,062 43,818 EXCESS (DEFICIENCY) OF REVENUES OVER BEFORE INVESTMENT INCOME (8,436) 8,139 INVESTMENT INCOME Investment income 7,703 10,196 Unrealized fair market value adjustment (468) (1,556) 7,235 8,640 EXCESS (DEFICIENCY) OF REVENUES OVER $ (1,201) $ 16,779 See accompanying notes Mintz & Wallace Chartered Accountants LLP 5

7 Statement of Changes in Net Assets General Restricted Fund Funds NET ASSETS - BEGINNING OF YEAR $ 323,233 $ 52,139 $ 375,372 $ 358,593 Excess (deficiency) of revenues over expenditures (1,201) - (1,201) 16,779 NET ASSETS - END OF YEAR (Note 5) $ 322,032 $ 52,139 $ 374,171 $ 375,372 See accompanying notes Mintz & Wallace Chartered Accountants LLP 6

8 Statement of Cash Flows OPERATING ACTIVITIES Excess (deficiency) of revenues over expenditures $ (1,201) $ 16,779 Item not affecting cash: Unrealized fair market value adjustment 468 1,556 (733) 18,335 Changes in non-cash working capital: Accounts receivable 16,087 (10,648) Accounts payable (2,125) (1,108) Prepaid expenses (1,617) - GST payable (receivable) ,350 (10,778) Cash flow from operating activities 11,617 7,557 INVESTING ACTIVITIES Reinvested investment income (7,703) (40,196) Investment drawing - 15,000 Cash flow used by investing activities (7,703) (25,196) INCREASE (DECREASE) IN CASH FLOW 3,914 (17,639) CASH - BEGINNING OF YEAR 20,473 38,112 CASH - END OF YEAR $ 24,387 $ 20,473 See accompanying notes Mintz & Wallace Chartered Accountants LLP 7

9 Notes to Financial Statements 1. FIRST TIME ADOPTION OF ACCOUNTING STANDARDS FOR NOT-FOR-PROFIT ORGANIZATIONS During the year the Council adopted Canadian Accounting Standards for Not-for-Profit Organizations (ASNFPO). These financial statements are the first prepared in accordance with these standards. The adoption of ASNFPO had no impact on net assets as at July 1, 2011 or revenues and expenditures or cash flows for the year ended June 30, 2012 as previously reported in accordance with pre-changeover Canadian generally accepted accounting principles. 2. NATURE OF OPERATIONS The Canadian Council on Continuing Education in Pharmacy (Council) was incorporated under the Canada Corporations Act on November 9, The Council is a not-for-profit organization whose purpose is to advance pharmacy practice in Canada through quality life-long learning. The Council is exempt from income tax under Section 149 of the Income Tax Act. 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Financial instruments policy Financial instruments are recorded at fair value when acquired or issued. In subsequent periods, financial assets with actively traded markets are reported at fair value, with any unrealized gains and losses reported in income. All other financial instruments are reported at amortized cost, and tested for impairment at each reporting date. Transaction costs on the acquisition, sale, or issue of financial instruments are expensed when incurred. Revenue recognition The Council follows the deferral method of accounting for contributions. Restricted contributions are recognized as revenue in the year the related expenses are incurred. Unrestricted contributions are recognized as revenue when received or receivable if the amount can be reasonably estimated and collection is reasonably assured. Accreditation fees are recognized upon submission of programs to the Council for accreditation review. Capital assets Capital assets are expensed in the year of acquisition and revenue is recognized in year of disposal. (continues) Mintz & Wallace Chartered Accountants LLP 8

10 Notes to Financial Statements 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Fund accounting The Council reports using fund accounting and has the following funds: Unrestricted Fund - this fund reports the day to day operations of the Council. Restricted Funds - these funds are internally restricted by the board of directors and include: a) Succession Planning Fund to assist with future succession planning of the Council. b) Capital Replacement Reserve Fund to provide for future capital expenditures. c) Project Reserve Fund to provide for future special project expenditures. 4. INVESTMENTS Cash $ 25,043 $ - Fixed income bonds 75,880 95,778 Accrued interest receivable 14,554 14,951 Money market fund 93,667 93,022 Monthly income mutual fund 42,908 41,327 Canadian short term bond 83,538 83,277 $ 335,590 $ 328,355 Fixed income bonds have interest rates that range from 4.55% % and mature between November 2013 and April RESTRICTED FUNDS Beginning Balance Transfers Ending Balance Succession Planning Fund $ 9,977 $ - $ 9,977 Capital Replacement Reserve Fund 3,436-3,436 Project Reserve Fund 38,726-38,726 $ 52,139 $ - $ 52, FINANCIAL INSTRUMENTS The Council is exposed to various risks through its financial instruments and has a comprehensive risk management framework to monitor, evaluate and manage these risks. The following analysis provides information about the Council's risk exposure and concentration as of June 30, (continues) Mintz & Wallace Chartered Accountants LLP 9

11 Notes to Financial Statements 6. FINANCIAL INSTRUMENTS (continued) Credit risk Credit risk arises from the potential that a counter party will fail to perform its obligations. The Council is exposed to credit risk from customers. An allowance for doubtful accounts is established based upon factors surrounding the credit risk of specific accounts, historical trends and other information. The Council has a significant number of customers which minimizes concentration of credit risk. Liquidity risk Liquidity risk is the risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities. The Council is exposed to this risk mainly in respect of its receipt of funds from its customers and other related sources, and accounts payable. The Council manages this risk through the use of operating budgets and financial reporting. Interest rate risk Interest rate risk is the risk that the value of a financial instrument might be adversely affected by a change in the interest rates. The Council is exposed to interest rate risk primarily through its investments. Investment earnings are not relied upon for operations. 7. LEASE COMMITMENTS The Council has a long term lease with respect to its premises. The lease contains renewal options and provides for payment of utilities, property taxes and maintenance costs. Future minimum lease payments as at June 30, 2013, are as follows: 2014 $ 5,950 Mintz & Wallace Chartered Accountants LLP 10

12 Accreditation Review (Schedule 1) Board of Directors Board working group $ - $ 24 Communications Other Office Expenses Office supplies & small equipment - 76 Dues & subscriptions Travel & Entertainment Mileage, taxi, etc Accommodations - 1,504 Meeting expenses - 4,214 Air travel 607 4,443 Meals - 1,933 Professional Service Fees General consulting Program Expenses Other program expenses $ 1,500 $ 13,721 Blueprint for Pharmacy (Schedule 2) Board of Directors Travel expenses $ - $ 5 Communications Sponsorship grant - 2,500 Office Expenses Dues & subscriptions 2,500 - Travel & Entertainment Mileage, taxi, etc Accommodations Air travel 478 1,025 Meals Other travel $ 3,935 $ 4,827 See accompanying notes Mintz & Wallace Chartered Accountants LLP 11

13 Computer System User Update (Schedule 3) Office Expenses Office supplies & small equipment $ - $ 2,850 Computer supplies - 52 Professional Service Fees Computer services - 1,615 $ - $ 4,517 IT Risk Assessment (Schedule 4) Board of Directors Board other $ - $ 100 Professional Service Fees Computer services $ - $ 355 Planning (Schedule 5) Board of Directors Entertainment & meals $ - $ 625 Meeting room & equipment Accommodations - 1,715 Office Expenses Office supplies & small equipment - 68 Professional Service Fees General consulting - 11,460 Other Miscellaneous $ - $ 14,838 See accompanying notes Mintz & Wallace Chartered Accountants LLP 12

14 Website Database (Schedule 6) Communications Website development $ 2,283 $ 5,560 CCCEP 40th Anniversary (Schedule 7) Communications Advertising & marketing $ 2,810 $ - Other Office expenses Courier & postage Office supplies & small equipment 55 - Other 32 - Travel & entertainment Mileage, taxi, etc 35 - Entertainment Accommodations Air travel Meals 4 - Professional service fees Other Other expenses Miscellaneous 1,678 - $ 7,344 $ - See accompanying notes Mintz & Wallace Chartered Accountants LLP 13

Financial Statements Burlington Chamber of Commerce. December 31, 2014

Financial Statements Burlington Chamber of Commerce. December 31, 2014 Financial Statements Burlington Chamber of Commerce December 31, 2014 Contents Page Independent Auditor s Report 1-2 Statement of Operations 3 Statement of Changes in Net Assets 4 Statement of Financial

More information

Guelph Chamber of Commerce Financial Statements For the Year Ended June 30, 2015

Guelph 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 information

MANITOBA DENTAL ASSISTANTS ASSOCIATION Financial Statements December 31, 2011

MANITOBA DENTAL ASSISTANTS ASSOCIATION Financial Statements December 31, 2011 Financial Statements December 31, 2011 December 4, 2012 INDEPENDENT AUDITORS' REPORT To the Directors of Manitoba Dental Assistants Association We have audited the accompanying financial statements of

More information

Veterans Transition Network

Veterans 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 information

Canadian Council for International Co-operation Financial Statements March 31, 2011

Canadian 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 information

THE CANADIAN SOCIETY FOR INTERNATIONAL HEALTH FINANCIAL STATEMENTS DECEMBER 31, 2014

THE CANADIAN SOCIETY FOR INTERNATIONAL HEALTH FINANCIAL STATEMENTS DECEMBER 31, 2014 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 information

WOMEN'S INTER-CHURCH COUNCIL OF CANADA

WOMEN'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 information

Outside Looking In Financial Statements

Outside 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 information

Canadian Evaluation Society - National Capital Chapter. Financial Statements

Canadian Evaluation Society - National Capital Chapter. Financial Statements Canadian Evaluation Society - National Capital Chapter Financial Statements For the year ended June 30, 2015 Financial Statements For the year ended June 30, 2015 Contents Independent Auditor's Report

More information

CAPE BRETON BUSINESS PARTNERSHIP INC.

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 information

Halton Women's Place Financial Statements For the year ended March 31, 2014

Halton 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 information

MANITOBA SOCIETY OF PHARMACISTS INC. FINANCIAL STATEMENTS DECEMBER 31, 2013

MANITOBA SOCIETY OF PHARMACISTS INC. FINANCIAL STATEMENTS DECEMBER 31, 2013 FINANCIAL STATEMENTS Table of Contents Page Independent Auditors' Report 1 Financial Statements Statement of Financial Position 2 Statement of Changes in Net Assets 3 Statement of Operations 4 Statement

More information

DRAFT FOR DISCUSSION ONLY

DRAFT 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 information

Construction Specifications Canada Financial Statements For the year ended March 31, 2011

Construction Specifications Canada Financial Statements For the year ended March 31, 2011 Construction Specifications Canada Financial Statements For the year ended March 31, 2011 Contents Independent Auditor's Report 2 Financial Statements Statement of Financial Position 3 Statement of Changes

More information

Financial Statements. ShelterBox Canada. June 30, 2015

Financial Statements. ShelterBox Canada. June 30, 2015 Financial Statements ShelterBox Canada June 30, 2015 Contents Page Independent Auditor's Report 1-2 Statement of Financial Position 3 Statement of Operations 4 Statement of Changes in Fund Balances 5 Statement

More information

Lougheed House Conservation Society. (a not-for-profit organization) Financial Statements December 31, 2013

Lougheed 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 information

DOANE HOUSE HOSPICE INC. Financial Statements Year Ended March 31, 2014

DOANE HOUSE HOSPICE INC. Financial Statements Year Ended March 31, 2014 Financial Statements Year Ended March 31, 2014 Index to Financial Statements Year Ended March 31, 2014 INDEPENDENT AUDITOR'S REPORT 1-2 Page FINANCIAL STATEMENTS Statement of Financial Position 3 Statement

More information

FIRST BAPTIST CHURCH, REGINA INC. FINANCIAL STATEMENTS December 31, 2013

FIRST 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 information

Toronto Region Immigrant Employment Council. Financial Statements

Toronto Region Immigrant Employment Council. Financial Statements Toronto Region Immigrant Employment Council Financial Statements For the Year Ended March 31, 2014 INDEPENDENT AUDITORS' REPORT To the Members of Toronto Region Immigrant Employment Council We have audited

More information

EVA'S INITIATIVES FOR HOMELESS YOUTH

EVA'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 information

Draft for discussion purposes. April 14, 2014 FINANCIAL STATEMENTS DRAFT EXCELLENCE CANADA. December 31, 2013

Draft 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 information

CANADAHELPS CANADON FINANCIAL STATEMENTS YEAR ENDED JUNE 30, 2014

CANADAHELPS 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 information

Ontario Association of Community Care Access Centres. Financial Statements March 31, 2015

Ontario 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 information

SAMPLE NPO SOCIETY FINANCIAL STATEMENTS. August 31, 2011

SAMPLE 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 information

CANADIAN BREAST CANCER FOUNDATION

CANADIAN 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 information

ONTARIO VOLLEYBALL ASSOCIATION FINANCIAL STATEMENTS AUGUST 31, 2015

ONTARIO 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 information

Conservation Initiative Foundation

Conservation 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 information

Alzheimer Society of Waterloo Wellington. Financial Statements Year Ended March 31, audited -

Alzheimer Society of Waterloo Wellington. Financial Statements Year Ended March 31, audited - Financial Statements Year Ended March 31, 2016 - audited - INDEX Page Independent Auditor's Report 1-2 Statement of Financial Position 3 Statement of Operations 4 Statement of Changes in Net Assets 5 Statement

More information

FINANCIAL STATEMENTS. Alberta Beverage Container Recycling Corporation. Contents

FINANCIAL 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 information

Financial Statements. Youth Employment Services YES. March 31, 2014

Financial 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 information

TRADES TRAINING CONSORTIUM OF BRITISH COLUMBIA

TRADES 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 information

THE COLLEGE OF DENTURISTS OF BRITISH COLUMBIA Financial Statements Year Ended March 31, 2015

THE 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 information

The Certified General Accountants Association of Manitoba Consolidated Financial Statements August 31, 2015

The 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 information

Holland Bloorview Kids Rehabilitation Hospital. Financial Statements March 31, 2015

Holland 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 information

Christian Children s Fund of Canada. Financial Statements March 31, 2015

Christian 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 information

ASSOCIATION OF FUNDRAISING PROFESSIONALS GREATER TORONTO CHAPTER

ASSOCIATION OF FUNDRAISING PROFESSIONALS GREATER TORONTO CHAPTER Financial Statements of ASSOCIATION OF FUNDRAISING PROFESSIONALS INDEPENDENT AUDITORS' REPORT To the Members of ASSOCIATION OF FUNDRAISING PROFESSIONALS We have audited the accompanying financial statements

More information

Financial statements. Standardbred Canada (Incorporated under the Animal Pedigree Act) October 31, 2012

Financial 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 information

ADOPTION COUNCIL OF ONTARIO AUDITED FINANCIAL STATEMENTS MARCH 31, 2015 MCPHERSON PROFESSIONAL CORPORATION CHARTERED PROFESSIONAL ACCOUNTANTS

ADOPTION 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 information

College of Physicians and Surgeons of British Columbia

College 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 information

HEALTHCARE EMPLOYEES BENEFITS PLAN - MANITOBA - EMPLOYEE ASSISTANCE PLAN

HEALTHCARE 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 information

Financial Statements March 31, 2013 Independent Auditors Report To the Board of Child and Family All Nations Coordinated Response Network Inc.: We have audited the accompanying financial statements of

More information

THE 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 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 information

BIRD STUDIES CANADA/ ÉTUDES D OISEAUX CANADA

BIRD 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 information

JUSTICE INSTITUTE OF BRITISH COLUMBIA

JUSTICE 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 information

Canadian Tire Jumpstart Charities

Canadian 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 information

CELTIC BUSINESS DEVELOPMENT CORPORATION INC.

CELTIC 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 information

Financial Statements. The National Ballet of Canada, Endowment Foundation. June 30, 2014

Financial 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 information

THE BRENDA STRAFFORD CENTRE FOR THE PREVENTION OF DOMESTIC VIOLENCE

THE 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 information

PRINCE GEORGE REGIONAL ART GALLERY ASSOCIATION FINANCIAL STATEMENTS

PRINCE GEORGE REGIONAL ART GALLERY ASSOCIATION FINANCIAL STATEMENTS PRINCE GEORGE REGIONAL ART GALLERY ASSOCIATION FINANCIAL STATEMENTS December 31, 2012 and 2011 Partners 1116 Sixth Avenue Lynn Ross CA Prince George, BC, V2L 3M6 Norm Hildebrandt BBA, CA Tel. (250) 564-2515

More information

Conservation Initiative Foundation

Conservation Initiative Foundation Yellowstone to Yukon Conservation Initiative Foundation Financial Statements December 31,2015 Financial Statements December 31.2015 Page Independent Auditors'Report 3 Statement of Operations 4 Statement

More information

PATHWAYS FOUNDATION FINANCIAL STATEMENTS AS AT MARCH 31, 2014 WILKINSON~

PATHWAYS FOUNDATION FINANCIAL STATEMENTS AS AT MARCH 31, 2014 WILKINSON~ FINANCIAL STATEMENTS AS AT MARCH 31, 2014 PATHWA YS FOUNDATION T ABLE OF CONTENTS AS AT MARCH 31, 2014 INDEPENDENT AUDITORS' REPORT FINANCIAL STATEMENTS Statement of Financial Position Statement of Operations

More information

WORLD LITERACY OF CANADA

WORLD LITERACY OF CANADA FINANCIAL STATEMENTS MARCH 31, 2011 MARCH 31, 2011 CONTENTS Page AUDITOR'S REPORT 1 FINANCIAL STATEMENTS STATEMENT OF FINANCIAL POSITION 2 STATEMENT OF CHANGES IN NET ASSETS 3 STATEMENT OF OPERATIONS 4

More information

METROPOLITAN COMMUNITY CHURCH OF TORONTO FINANCIAL STATEMENTS DECEMBER 31, 2013

METROPOLITAN 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 information

Canadian Tire Jumpstart Charities

Canadian 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 information

RAPID TRANSIT PROJECT 2000 LTD.

RAPID 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 information

COMMUNITY LIVING BRITISH COLUMBIA. Audited Financial Statements. March 31, 2014

COMMUNITY 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 information

FOOD SECURE CANADA FINANCIAL STATEMENTS AUGUST 31, 2013

FOOD SECURE CANADA FINANCIAL STATEMENTS AUGUST 31, 2013 FINANCIAL STATEMENTS AUGUST 31, 2013 SUMMARY Independent auditor's report 1-2 Statement of income 3 Statement of changes in net assets 4 Balance sheet 5 Statement of cash flow 6 Notes to financial statements

More information

NOVA SCOTIA STRATEGIC OPPORTUNITIES FUND INCORPORATED MARCH 31, 2013 FINANCIAL STATEMENTS. ColUns Barrow. Chartered Acaorntarrta

NOVA 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 information

NATIONAL ABORIGINAL CAPITAL CORPORATION ASSOCIATION

NATIONAL 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 information

Financial Statements of. Canadian Cancer Society, Saskatchewan Division. Year ended January 31, 2015

Financial 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 information

K-W YMCA Endowment Foundation. Financial Statements December 31, 2014

K-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 information

COMMUNITY FUTURES DEVELOPMENT CORPORATION, CENTRAL OKANAGAN

COMMUNITY 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 information

Dumfries Mutual Insurance Company Financial Statements For the year ended December 31, 2010

Dumfries Mutual Insurance Company Financial Statements For the year ended December 31, 2010 Dumfries Mutual Insurance Company Financial Statements For the year ended December 31, 2010 Contents Independent Auditors' Report 2 Financial Statements Balance Sheet 3 Statement of Operations and Unappropriated

More information

ONTARIO TIRE STEWARDSHIP/ SOCIÉTÉ DE GESTION DES PNEUS USAGÉS DE L'ONTARIO

ONTARIO TIRE STEWARDSHIP/ SOCIÉTÉ DE GESTION DES PNEUS USAGÉS DE L'ONTARIO Financial Statements of ONTARIO TIRE STEWARDSHIP/ SOCIÉTÉ DE GESTION DES PNEUS KPMG LLP Telephone (416) 228-7000 Yonge Corporate Centre Fax (416) 228-7123 4100 Yonge Street Suite 200 Internet www.kpmg.ca

More information

NOVA SCOTIA STRATEGIC OPPORTUNITIES FUND INCORPORATED

NOVA 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 information

Financial 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 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 information

The Wood s Homes Foundation. Financial Statements December 31, 2014

The 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 information

CANADIAN ROOTS EXCHANGE/ ÉCHANGES RACINES CANADIENNES

CANADIAN ROOTS EXCHANGE/ ÉCHANGES RACINES CANADIENNES CANADIAN ROOTS EXCHANGE/ ÉCHANGES RACINES CANADIENNES FINANCIAL STATEMENTS MARCH 31, 2014 Brendan Pennylegion C H A R T E R E D A C C O U N T A N T INDEPENDENT AUDITOR'S REPORT To the Members, Canadian

More information

Financial statements of. MLSE Foundation. June 30, 2014

Financial statements of. MLSE Foundation. June 30, 2014 Financial statements of MLSE Foundation Table of contents Independent Auditor s Report... 1-2 Statement of financial position... 3 Statement of revenues and expenses and changes in net assets... 4 Statement

More information

NOVA SCOTIA NEW DEMOCRATIC PARTY. FiNANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2014 RECTOR COLAVECCHIA ROCHE

NOVA SCOTIA NEW DEMOCRATIC PARTY. FiNANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2014 RECTOR COLAVECCHIA ROCHE FiNANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2014 COLAVECCHIA CHARTERED ACCOUNTANTS Steven R. Gray, CA Lawrence J. Roche, CA rcrca.ca Telephone: (902) 463-9571 Fax. No: (902) 466-8419 99 Portland

More information

Financial Statements of WORLD VISION CANADA. Year ended September 30, 2011

Financial 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 information

book 4: financials The Law Foundation Of Ontario

book 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 information

Financial Statements. August 31, 2013. Table of Contents

Financial Statements. August 31, 2013. Table of Contents 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 information

Community Futures Development Corporation of Central Interior First Nations - Investment Fund For the year ended March 31, 2007

Community Futures Development Corporation of Central Interior First Nations - Investment Fund For the year ended March 31, 2007 Community Futures Development Corporation of Central Interior First Nations - Investment Fund For the year ended March 31, 2007 Community Futures Development Corporation of Central Interior First Nations

More information

MINISTRY OF SOCIAL SERVICES VALLEY VIEW CENTRE RESIDENTS' TRUST ACCOUNT FINANCIAL STATEMENTS

MINISTRY OF SOCIAL SERVICES VALLEY VIEW CENTRE RESIDENTS' TRUST ACCOUNT FINANCIAL STATEMENTS MINISTRY OF SOCIAL SERVICES FINANCIAL STATEMENTS For the year ended March 31, 2015 PROVINCIAL AUDITOR of Saskatchewan INDEPENDENT AUDITOR'S REPORT To: The Members of the Legislative Assembly of Saskatchewan

More information

Financial Statements. Canadian Baptist Ministries December 31, 2014

Financial Statements. Canadian Baptist Ministries December 31, 2014 Financial Statements Canadian Baptist Ministries INDEPENDENT AUDITORS' REPORT To the Members of Canadian Baptist Ministries We have audited the accompanying financial statements of Canadian Baptist Ministries,

More information

Financial statements of. Doctors Without Borders Canada/Médecins Sans Frontières Canada

Financial statements of. Doctors Without Borders Canada/Médecins Sans Frontières Canada Financial statements of Doctors Without Borders Canada/Médecins Sans Frontières Canada Table of contents Independent Auditor s Report... 1-2 Statement of financial position... 3 Statement of operations...

More information

THE CITY OF GREATER SUDBURY COMMUNITY DEVELOPMENT CORPORATION

THE CITY OF GREATER SUDBURY COMMUNITY DEVELOPMENT CORPORATION Financial Statements of THE CITY OF GREATER SUDBURY COMMUNITY DEVELOPMENT CORPORATION Year ended December 31,2011 p-wc June 27, 2012 Independent Auditors Report To the Board of Directors of the City of

More information

The Students Union, The University of Calgary. Financial Statements June 30, 2014

The 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 information

Ontario 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 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 information

Financial statements. Sherbrooke Restoration Commission. March 31, 2015

Financial 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 information

RE: Perennia Food and Agriculture Incorporated. (iii) There was no communication of audit results to those charged with oversight;

RE: 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 information

PINK TRIANGLE SERVICES FINANCIAL STATEMENTS

PINK 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 information

Draft #2 May 23, 2012. Curl BC FINANCIAL STATEMENTS March 31, 2012

Draft #2 May 23, 2012. Curl BC FINANCIAL STATEMENTS March 31, 2012 Curl BC FINANCIAL STATEMENTS March 31, 2012 FINANCIAL STATEMENTS For the year ended March 31, 2012 Page Independent Auditor s Report... 1 2 Financial Statements Statement of Financial Position... 3 Statement

More information

PRESIDENT'S CHOICE CHILDREN'S CHARITY/LA FONDATION POUR LES ENFANTS LE CHOIX DU PRÉSIDENT

PRESIDENT'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 information

FINANCIAL STATEMENTS 2013

FINANCIAL STATEMENTS 2013 452/green [A subsidiary of SaskPower] NorthPoint Energy Solutions Inc. FINANCIAL STATEMENTS 2013 711/red Report of Management The financial statements of NorthPoint Energy Solutions Inc. (NorthPoint)

More information

BOB WOODRUFF FAMILY FOUNDATION, INC. FINANCIAL STATEMENTS YEARS ENDED DECEMBER 31, 2014 AND 2013

BOB WOODRUFF FAMILY FOUNDATION, INC. FINANCIAL STATEMENTS YEARS ENDED DECEMBER 31, 2014 AND 2013 FINANCIAL STATEMENTS YEARS ENDED TABLE OF CONTENTS YEARS ENDED INDEPENDENT AUDITORS REPORT 1 FINANCIAL STATEMENTS STATEMENTS OF FINANCIAL POSITION 2 STATEMENTS OF ACTIVITIES 3 STATEMENT OF FUNCTIONAL EXPENSE

More information

THE SOUTH FLORIDA CHURCH OF CHRIST, INC.

THE SOUTH FLORIDA CHURCH OF CHRIST, INC. THE SOUTH FLORIDA CHURCH OF CHRIST, INC. FINANCIAL STATEMENTS THE SOUTH FLORIDA CHURCH OF CHRIST, INC. FINANCIAL STATEMENTS TABLE OF CONTENTS PAGES Independent Auditor s Report 1 Statement of Financial

More information

PRESIDENT'S CHOICE CHILDREN'S CHARITY/LA FONDATION POUR LES ENFANTS LE CHOIX DU PRÉSIDENT

PRESIDENT'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 information

CITY OF SASKATOON DEFINED CONTRIBUTION PENSION PLAN FOR SEASONAL AND NON-PERMANENT PART-TIME EMPLOYEES

CITY OF SASKATOON DEFINED CONTRIBUTION PENSION PLAN FOR SEASONAL AND NON-PERMANENT PART-TIME EMPLOYEES DRAFT Financial Statements of CITY OF SASKATOON DEFINED CONTRIBUTION PENSION PLAN FOR SEASONAL AND NON-PERMANENT PART-TIME Deloitte LLP 122 1st Ave. S. Suite 400, PCS Tower Saskatoon SK S7K 7E5 Canada

More information

Financial statements of. MLSE Foundation. June 30, 2013 and 2012

Financial statements of. MLSE Foundation. June 30, 2013 and 2012 Financial statements of MLSE Foundation Table of contents Independent Auditor s Report... 1-2 Statements of financial position... 3 Statements of revenues and expenses and changes in net assets... 4 Statements

More information

Independent Auditors Report

Independent 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 information

Financial Statements of The Senate of Canada For The Year Ended March 31, 2013

Financial Statements of The Senate of Canada For The Year Ended March 31, 2013 Financial Statements of The Senate of Canada For The KPMG LLP Telephone (613) 212-KPMG (5764) Suite 2000 Fax (613) 212-2896 160 Elgin Street Internet www.kpmg.ca Ottawa, ON K2P 2P8 Canada INDEPENDENT AUDITORS

More information

The MasterCard Foundation. Financial Statements December 31, 2013 (expressed in thousands of US dollars)

The MasterCard Foundation. Financial Statements December 31, 2013 (expressed in thousands of US dollars) Financial Statements June 20, 2014 Independent Auditor s Report To the Directors of The MasterCard Foundation We have audited the accompanying financial statements of The MasterCard Foundation, which comprise

More information

Sample Not-for-Profit Association

Sample Not-for-Profit Association Financial Statements Model Financial Statements 137 Table of Contents Auditor s Report Statement of Financial Position Statement 1 Statement of Operations and Changes in Fund Balances Statement 2 Statement

More information

Foundation for Canadian Parks and Wilderness

Foundation 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 information

KWIKWETLEM FIRST NATION FINANCIAL STATEMENTS MARCH 31, 2015

KWIKWETLEM FIRST NATION FINANCIAL STATEMENTS MARCH 31, 2015 FINANCIAL STATEMENTS MARCH 31, 2015 INDEX TO THE FINANCIAL STATEMENTS Management's Responsibility for Financial Reporting Independent Auditors' Report Consolidated Statement of Financial Position Statement

More information

Financial Statements. Nova Scotia Association of Health Organizations (Group Insurance Fund) March 31, 2015

Financial Statements. Nova Scotia Association of Health Organizations (Group Insurance Fund) March 31, 2015 Financial Statements Nova Scotia Association of Health Organizations INDEPENDENT AUDITORS REPORT To the Members of the Nova Scotia Association of Health Organizations We have audited the accompanying financial

More information

COLORADO WOMEN'S EMPLOYMENT AND EDUCATION, INC. DBA CENTER FOR WORK EDUCATION AND EMPLOYMENT, INC.

COLORADO WOMEN'S EMPLOYMENT AND EDUCATION, INC. DBA CENTER FOR WORK EDUCATION AND EMPLOYMENT, INC. Financial Statements and Independent Auditors' Report June 30, 2014 and 2013 Table of Contents Page Independent Auditors' Report...1 Financial Statements Statements of Financial Position...3 Statements

More information

Financial Statements. Young Women's Christian Association of Greater Toronto December 31, 2014

Financial 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 information