Sample Not-for-Profit Association

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1 Financial Statements Model Financial Statements 137

2 Table of Contents Auditor s Report Statement of Financial Position Statement 1 Statement of Operations and Changes in Fund Balances Statement 2 Statement of Cash Flows Statement 3 Notes to Financial Statements 138 Model Financial Statements

3 Auditor s Report To the Members of Sample Not-for-Profit Association We have audited the statement of financial position of the Sample Not-for-Profit Association as at [] and the statements of operations and changes in fund balances and of cash flow for the year then ended. These financial statements are the responsibility of the association s management. 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 plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. In our opinion, these financial statements present fairly, in all material respects, the financial position of the Association as at [] and the results of its operations, changes in fund balances, and cash flow for the year then ended in accordance with Canadian generally accepted accounting principles. [Signed] Certified General Accountants [City, date] Model Financial Statements 139

4 STATEMENT OF FINANCIAL POSITION STATEMENT 1 As At Capital Assets General Endowment Total fund fund fund Year Prior Current assets Cash and term deposits $ 177 $ $ $ 177 $ 240 Accounts receivable Grant receivable Held to maturity investments (fair value $358 prior $153) (Note 2) Capital assets (Notes 2 and 3) $ 207 $ 1,061 $ 240 $ 1,508 $ 646 Current liabilities Accounts payable and accrued liabilities $ 36 $ $ $ 36 $ 30 Current portion of mortgage payable (Note 4) Mortgage payable (Note 4) Deferred operating grant (Note 5) Fund balances (Note 11) Invested in capital assets Externally restricted (Note 6) Internally restricted (Note 7) Unrestricted $ 207 $ 1,061 $ 240 $ 1,508 $ 646 The accompanying notes are an integral part of these financial statements. 1 Note that reporting net assets invested in capital assets on the Statement of Financial Position is no longer mandatory. Not-for-profit organizations may now choose to present such an amount as a category of internally restricted net assets. 140 Model Financial Statements

5 STATEMENT OF OPERATIONS AND CHANGES IN FUND BALANCES STATEMENT 2 For The Year Ended Capital General Assets Endowment fund fund fund Year Prior Year Prior Year Prior REVENUES Provincial government grants $ 158 $ 150 $ $ 38 $ $ Contributions (Note 8) Membership fees Investment income (Note 9) EXPENSES Salaries and benefits Purchased materials and services Amortization of capital assets Mortgage interest (Note 4) Excess (deficiency) of revenues over expenses (11) 75 Fund balances, beginning of year Interfund transfers (137) Fund balances, end of year $ 6 $ 105 $ 390 $ 203 $ 240 $ 150 The accompanying notes are an integral part of these financial statements. Model Financial Statements 141

6 STATEMENT OF CASH FLOWS STATEMENT 3 For The Year Ended Cash flows from operating activities Cash received from the Provincial government for operations $ 165 $ 187 Cash received from general contributions Cash received from the ABC Foundation Cash received from membership fees Investment income received for operating purposes Cash paid for salaries and benefits ( 300) ( 337) Cash paid for materials and services ( 28) ( 23) Mortgage interest paid ( 27) 0 Net cash generated through operating activities Cash flows from financing activities Mortgage financing Contributions of cash for capital assets Contributions of cash for endowment 75 0 Income received on capital asset investments 3 0 Net cash generated through financing activities Cash flows from investing activities Purchase of capital assets ( 765) 0 Purchase of investments (capital asset fund) ( 120) 0 Purchase of investments (endowment fund) ( 90) 0 Contributed equipment put in service ( 8) 0 Mortgage principal repayment ( 6) 0 Net cash used in investing activities ( 989) 0 Net (decrease) increase in cash and term deposits ( 63) 30 Cash and term deposits, beginning of year Cash and term deposits, end of year $ 177 $ 240 The accompanying notes are an integral part of these financial statements. 142 Model Financial Statements

7 NOTES TO FINANCIAL STATEMENTS 1. PURPOSE OF THE ORGANIZATION The Sample Not-for-Profit Association is an organization operating programs aimed at helping families in need of counseling. The Sample Not-for-Profit Association is incorporated under the Provincial Society s Act as a not-for-profit organization and is a registered charity under the Income Tax Act. 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Fund accounting The Sample Not-for-Profit Association follows the restricted fund method of accounting for contributions. The General Fund accounts for the organization s program delivery and administrative activities. This fund reports unrestricted resources and restricted operating grants. The Capital Assets Fund reports the assets, liabilities, revenues, and expenses related to the Sample Not-for-Profit Association s capital asset expansion campaign. The Endowment Fund reports resources contributed for endowment. Investment income earned on resources of the Endowment Fund is reported in the General Fund unless otherwise restricted by contributors of funds for endowment. Capital assets Purchased capital assets are recorded at cost. Contributed capital assets are recorded at fair value at the date of contribution. Amortization is provided on a straight-line basis over the assets estimated useful lives, which for buildings is 20 years and for equipment is 5 years. Amortization expense is reported in the Capital Assets Fund. Investments The Sample Not-for-Profit Association invests only in debt instruments. These are classified as held-to-maturity and reported at amortized cost. Unrealized gains and losses are ignored unless there is an impairment in value that is judged to be of other than a temporary nature. Transaction costs are expensed when incurred. Financial liabilities Financial liabilities are measured at amortized cost. They are not designated as held-for-trading. Revenue recognition Restricted contributions related to general operations are recognized as revenue of the General Fund in the year in which the related expenses are incurred. All other restricted contributions are recognized as revenue of the appropriate restricted fund. Model Financial Statements 143

8 NOTES TO FINANCIAL STATEMENTS 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Cont d) Unrestricted contributions are recognized as revenue of the General Fund in the year received or receivable if the amount to be recorded can be reasonably estimated and collection is reasonably assumed. Contributions for endowment are recognized as revenue in the Endowment Fund. Unrestricted investment income earned on Endowment Fund resources is recognized as revenue of the General Fund. Investment income earned on building campaign resources is recognized as revenue of the Capital Assets Fund. Other investment income is recognized as revenue of the General Fund when earned. Membership fees are recognized as revenue of the General Fund when collected. Contributed services Volunteers contribute about 1,200 hours per year to assist the Sample Not-for-Profit Association in carrying out its service delivery activities. Because of the difficulty of determining their fair value, contributed services are not recognized in the financial statements. 3. CAPITAL ASSETS Cost Accumulated Net Book Value Amortization Year Prior Year Prior Year Prior Land $ 225 $ 75 $ $ $ 225 $ 75 Buildings Equipment $ 1,095 $ 323 $ 154 $ 120 $ 941 $ MORTGAGE PAYABLE Year Prior Mortgage, repayable in blended monthly instalments of $ 671 $ $3,500, including interest at 5%, maturing Month, Year, secured by building. Less current portion 9 $ 662 $ 144 Model Financial Statements

9 NOTES TO FINANCIAL STATEMENTS 4. MORTGAGE PAYABLE (Cont d) The aggregate amount of payments required in each of the next five years on the above indebtedness is as follows: Year 1 $ 9 Year 2 9 Year 3 9 Year 4 10 Year 5 10 $ DEFERRED OPERATING GRANT The deferred operating grant reported in the General Fund represents restricted operating funding received in the current period that is related to the subsequent period. Changes in the deferred operating grant balance are as follows: Year Prior Beginning balance $ 158 $ 150 Less amount recognized as revenue in the year (158) (150) Add amounts received related to next year Ending balance $ 165 $ EXTERNALLY RESTRICTED NET ASSETS Major categories of externally imposed restrictions on net assets are as follows: Year Prior Restricted, related to building campaign $ 120 $ Endowments, the income from which must be used for special needs families Endowments, the income from which is unrestricted 75 $ 345 $ 150 In Year, the Sample Not-for-Profit Association launched a building campaign to raise $750 over three years for a major expansion to its existing building. The campaign has raised contributions of $117 to date, which have been invested in marketable securities. Related investment income of $3, restricted for the building expansion, is also reported in the Capital Assets Fund. Model Financial Statements 145

10 NOTES TO FINANCIAL STATEMENTS 7. INTERFUND TRANSFERS AND INTERNALLY RESTRICTED NET ASSETS In Year, the Sample Not-for-Profit Association s board of directors internally restricted $15 to be held for endowment purposes. Transfers of this amount were made from the General Fund to the Endowment Fund. These internally restricted amounts are not available for unrestricted purposes without approval of the board of directors. In addition, $122 was transferred from the General Fund to the Capital Assets Fund in order to fund the cash outlays for capital asset acquisitions and mortgage principal and interest payments. 8. DONATED CAPITAL ASSETS Contributions recognized in the Capital Assets Fund include contributed equipment received in Year having a fair value of $8. 9. INVESTMENT INCOME Capital Assets General fund fund Year Prior Year Prior Investment income earned on: Endowment fund resources $ 6 $ $ $ Building campaign resources 3 15 Other investments FINANCIAL INSTRUMENTS Fair Value $ 12 $ 7 $ 3 $ 15 The fair value of cash, accounts receivables, grant receivable, and accounts payable and accruals approximate their carrying amount because of the short-term nature of these instruments. The fair value of the mortgage payable that currently approximates the amortized cost is estimated based on current rates offered to the Company for mortgages for the same maturity. The fair value of held-to-maturity financial instruments is determined by referring to published market prices in active markets. Nature and extent of risks arising from financial instruments The Sample Not-for-Profit Company s maximum credit risk for Year was $567,000 (Prior $443,000), which is the total of its cash on deposit, accounts receivable, grant receivable, and investments at the respective year ends. This is a very unlikely, worst case scenario that assumes that all creditors default on their obligations and that Sample Not-for-Profit is unable to recover any funds through legal action or other collection activity. 146 Model Financial Statements

11 NOTES TO FINANCIAL STATEMENTS 10. FINANCIAL INSTRUMENTS (Cont d) Unless noted elsewhere, it is management s opinion that in light of the straightforward nature of the company s operations, and the policies to manage risk that are in place, Sample Not-for-Profit s exposure to credit, currency, interest, liquidity, market, and other price risks arising from these financial instruments is immaterial. Accordingly, the supplemental disclosure that would otherwise be required by virtue of CICA has not been provided. 11. CAPITAL The Sample Not-for-Profit s objectives when managing capital are to ensure that sufficient capital is retained to ensure the entity remains solvent so that it can fulfill its stated goals. The Sample Not-for-Profit manages its capital structure by preparing a balanced budget on an annual basis. If it becomes apparent that revenues will fall short of those budgeted, discretionary expenses are curtailed so as to ensure that adequate capital is maintained. The Sample Not-for-Profit monitors capital on the basis of its total non-externally restricted Fund balances. During Year, the Sample Not-for-Profit's strategy, which was unchanged from Prior, was to maintain the total Funds not subject to external restrictions at a minimum of $250,000. Funds not subject to external restrictions at Year and at Prior were as follows: Year ($000s) Prior ($000s) Invested in capital assets Internally restricted 15 0 Unrestricted Total Funds not subject to external restrictions The changes in Funds not subject to external restrictions are minor in nature; the resultant balance remains in excess of the targeted minimum. Model Financial Statements 147

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