CANUCK PLACE CHILDREN S HOSPICE
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1 Financial Statements of CANUCK PLACE CHILDREN S HOSPICE
2 KPMG LLP Metro Tower I 4710 Kingsway, Suite 2400 Burnaby BC V5H 4M2 Canada Telephone (604) Fax (604) INDEPENDENT AUDITORS' REPORT To the Members We have audited the accompanying financial statements of Canuck Place Children's Hospice, which comprise the statement of financial position as at March 31, 2016, the statements of operations, changes in net assets, and cash flows for the year then ended and notes, comprising 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. 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 our 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, we 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. KPMG LLP is a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ( KPMG International ), a Swiss entity. KPMG Canada provides services to KPMG LLP.
3 Canuck Place Children's Hospice Page 2 Opinion In our opinion, the financial statements present fairly, in all material respects, the financial position of Canuck Place Children's Hospice as at March 31, 2016, and the results of its operations and its cash flows for the year then ended in accordance with Canadian accounting standards for not-for-profit organizations. Report on Other Legal and Regulatory Requirements As required by the Society Act (British Columbia), we report that, in our opinion, the accounting policies applied in preparing and presenting the financial statements in accordance with Canadian accounting standards for not-for-profit organizations have been applied on a basis consistent with that of the preceding year. Chartered Professional Accountants June 2, 2016 Burnaby, Canada
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5 Statement of Operations, with comparative information for 2015 Operating Garden Fund Fund Total Total Revenue: Donations $ 5,857,932 $ 1,000 $ 5,858,932 $ 4,913,378 Province of British Columbia: Operating funding 4,685,000-4,685,000 4,685,000 Recovery of physicians billings 334, , ,431 Bequests 636, , ,496 Distribution from Canuck Place Children's Hospice Foundation (note 11) 165, , ,000 Interest and other 122,058 1, , ,382 Amortization of deferred capital contributions (note 7) 628, , ,481 12,429,850 2,347 12,432,197 11,387,168 Expenses: Amortization of tangible capital assets 764,585 8, , ,349 Direct program expenses 1,828,997 3,258 1,832,255 1,674,011 Facilities 480,298 13, , ,315 Marketing and promotion 107, , ,890 Regulatory and administration 528, , ,940 Staffing costs 7,334,590 24,608 7,359,198 6,983,214 Travel and transportation 69,865-69,865 70,990 Loss on disposal 6,249-6,249-11,120,958 49,614 11,170,572 10,548,709 Excess (deficiency) of revenue over expenses before undernoted 1,308,892 (47,267) 1,261, ,459 Contributions to Canuck Place Children's Hospice Foundation (note 11) 950, ,000 - Excess (deficiency) of revenue over expenses $ 358,892 $ (47,267) $ 311,625 $ 838,459 See accompanying notes to financial statements. 2
6 Statement of Changes in Net Assets, with comparative information for 2015 Operating Fund Garden Fund Invested in Invested in Externally Total capital assets Unrestricted capital assets restricted Balance, beginning of year $ 2,392,069 $ 4,565,693 $ 1,101,395 $ 184,460 $ 8,243,617 $ 7,405,158 Excess (deficiency) of revenue over expenses (note 8) (135,859) 494,751 (8,325) (38,942) 311, ,459 Net change in invested in capital assets (note 8) 161,759 (161,759) Interfund Transfers - (21,600) - 21, Balance, end of year $ 2,417,969 $ 4,877,085 $ 1,093,070 $ 167,118 $ 8,555,242 $ 8,243,617 See accompanying notes to financial statements. 3
7 Statement of Cash Flows, with comparative information for 2015 Cash and cash equivalents provided by (used in): Operating: Excess of revenue over expenses for the year $ 311,625 $ 838,459 Items not involving cash: Amortization of tangible capital assets 772, ,349 Amortization of deferred capital contributions (628,726) (618,481) 455, ,327 Changes in non-cash working capital accounts: Accounts receivable (123,328) 173,688 Physician billings receivable 109,103 (13,157) GST receivable 11,564 80,891 Prepaid expenses 14,651 (4,486) Accounts payable and accrued liabilities 39,402 (250,794) Deferred contributions 3,526,193 1,615 4,033, ,084 Investments: Purchase of tangible capital assets (524,326) (511,512) Purchase of investments (2,708,000) (400,000) (3,232,326) (911,512) Financing: Deferred contributions, Dave Lede House (Note 7) 255,480 1,259,038 Loan payable - (1,149,995) Repayment of obligations under capital lease (34,057) (34,057) 221,423 74,986 Increase in cash and cash equivalents 1,022, ,558 Cash and cash equivalents, beginning of year 5,494,978 5,367,420 Cash and cash equivalents, end of year $ 6,517,469 $ 5,494,978 Non-cash transaction: Amounts transferred from deferred contributions to deferred capital contributions $ 141,144 $ 26,396 See accompanying notes to financial statements. 4
8 Notes to Financial Statements 1. Operations: On March 1, 1990, Canuck Place Children s Hospice ( Canuck Place or the Hospice ) was incorporated under the Society Act (British Columbia) as a non-profit organization for the purpose of operating a provincial children s hospice program known as Canuck Place. Canuck Place Children s Hospice is a registered charity under the Income Tax Act and accordingly is exempt from income taxes. The Hospice controls Canuck Place Children s Hospice Foundation (the Foundation ). The purpose of the Foundation is to hold any endowment contributions received for the benefit of the Hospice or other amounts transferred by the Hospice. The net assets and results of operations of the Foundation have not been included in these financial statements. The Foundation is a public foundation formed on June 14, 2000 to manage funds for furthering the interests and supporting the operations of Canuck Place. 2. Significant accounting policies: The financial statements have been prepared by management in accordance with Canadian Accounting Standards for Not-For-Profit Organizations in Part III of the CPA Canada Handbook and include the following significant accounting policies: (a) Fund accounting: The Hospice accounts for its operations in various funds as follows: (i) The operating fund accounts for the general operations of the Hospice including receipt of restricted and unrestricted donations, revenue specifically attributable to funding for tangible capital assets, other than those of the garden fund, and expenses related to maintaining the tangible capital assets. (ii) The garden fund accounts for revenue and expenses related to maintaining the garden. Unspent cash balances in the Garden Fund are externally restricted to be spent only on garden related items. (b) Revenue recognition: The Hospice follows the restricted fund method of accounting for restricted contributions of the Garden Fund. Contributions restricted for operations or acquisition of tangible capital assets of the Garden Fund are recognized as revenue when received or receivable if collection is reasonably assured. The Hospice follows the deferral method of accounting for restricted contributions not relating to the Garden Fund. Unrestricted donations are recorded in the general fund when received or receivable if collection is reasonably assured. Unrestricted investment income is recorded as earned. Donations and investment income restricted for use in specific periods or for specific expenses of the operating fund are initially deferred and are recognized as revenue in the year in which the related expenses are incurred. 5
9 Notes to Financial Statements (continued) 2. Significant accounting policies (continued): (b) Revenue recognition (continued): Contributions received specifically for the acquisition of tangible capital assets of the operating fund are recorded as deferred contributions until the amount is invested in capital assets. Contributions for tangible capital assets that will be amortized are transferred to unamortized deferred capital contributions in the period the asset is acquired. Contributions for tangible capital assets that will not be amortized, such as land, are recorded as direct increases in net assets in the period the asset is acquired. Deferred capital contributions of the operating fund are recognized as revenue on the same basis as the related tangible capital assets are amortized to indicate how the amortization expense has been funded. Unamortized deferred capital contributions relating to tangible capital assets disposed of are recognized as revenue in the period of disposal, provided that all restrictions have been complied with. (c) Donated goods and services: Supplemental efforts of volunteer workers are not recorded as revenue since it is not practical to calculate the value of benefits received. In addition, contributions of other personal service, facilities and supplies provided for the beneficiaries of Canuck Place that are not principally intended for the Hospice itself or its members, are not included in the accompanying statements. Donated goods and services provided for the benefit of the Hospice, and for which fair value can be determined and would have been purchased by the Hospice, are included in the financial statements and are recorded at their fair values. (d) Cash and cash equivalents: Cash and cash equivalents consist of cash in banks and short-term investments with maturities within ninety days of the date of acquisition. (e) Tangible capital assets: Building, land improvements and equipment are initially recorded at cost. Building materials and labour contributed through donations are recorded as additions to tangible capital assets only when the fair value of those items is readily determinable. Repairs and maintenance costs are charged to expense. Betterments which extend the estimated life of an asset are capitalized. When a capital asset no longer contributes to the Hospice s ability to provide services, it is reviewed for impairment and its carrying amount is written down to its residual value. Leasehold improvements on office premises are amortized on a straight line basis over the term of the lease. Building improvements on leased land agreements are amortized on a declining balance basis of 4%. 6
10 Notes to Financial Statements (continued) 2. Significant accounting policies (continued): (e) Tangible capital assets (continued): All other assets are amortized on a declining balance using the following rates: Assets Rate Automotive 30% Building 4% Computer software 100% Hospice and garden equipment 20% Land improvements 4% Office equipment and furniture 20% (f) Financial instruments: Financial instruments are recorded at fair value on initial recognition. Freestanding derivative instruments that are not in a qualifying hedging relationship and equity instruments that are quoted in an active market are subsequently measured at fair value. All other financial instruments are subsequently recorded at cost or amortized cost, unless management has elected to carry the instruments at fair value. The Hospice has elected to carry investments at fair value. Transaction costs incurred on the acquisition of financial instruments measured subsequently at fair value are expensed as incurred. All other financial instruments are adjusted by transaction costs incurred on acquisition and financing costs, which are amortized using the straight-line method. Financial assets recorded at cost or amortized cost are assessed for impairment on an annual basis at the end of the fiscal year if there are indicators of impairment. If there is an indicator of impairment, the Hospice determines if there is a significant adverse change in the expected amount or timing of future cash flows from the financial asset. If there is a significant adverse change in the expected cash flows, the carrying value of the financial asset is reduced to the highest of the present value of the expected cash flows, the amount that could be realized from selling the financial asset or the amount the Hospice expects to realize by exercising its right to any collateral. If events and circumstances reverse in a future period, an impairment loss will be reversed to the extent of the improvement, not exceeding the initial carrying value. The Hospice does not hold any financial derivatives as at March 31, (g) Use of estimates: The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses during the reporting period. A significant area requiring management estimates is the rates used for amortization of tangible capital assets and deferred capital contributions. Actual results could differ from these estimates. 7
11 Notes to Financial Statements (continued) 3. Investments: The short-term investments are comprised of five guaranteed investment certificates in the combined amount of $1,820,000 ranging in amounts from $80,000 to 1,500,000 bearing interest at rates from 1.03% to 1.76%, maturing from May 2016 to March Non-current investments are comprised of sixteen guaranteed investment certificates in the combined amount of $1,288,000 ranging in amounts from $80,000 to $88,000 with interest rates ranging from 1.45% to 2.3% and maturity dates from May 2017 to March Tangible capital assets: Accumulated Net book Net book Cost amortization value value Operating Fund: Vancouver Automotive $ 161,936 $ 67,138 $ 94,798 $ 4,924 Building 5,067,515 2,796,493 2,271,022 2,362,792 Computer software 367, ,535-27,340 Hospice equipment 546, , , ,410 Office equipment and furniture 801, , , ,518 6,945,146 4,217,503 2,727,643 2,755,984 Abbotsford Automotive 96,483 41,386 55,097 78,710 Dave Lede House 12,257,794 1,053,548 11,204,246 11,413,854 Hospice equipment 221,800 85, , ,127 Office equipment and furniture 237,163 72, , ,209 Garden 88,241-88,241 16,436 12,901,481 1,253,063 11,648,418 11,860,336 Total Operating Fund 19,846,627 5,470,566 14,376,061 14,616,320 Garden fund: Land 925, , ,001 Land improvements 346, , , ,463 Garden equipment 43,351 37,007 6,344 7,931 Total Garden Fund 1,315, ,175 1,093,070 1,101,395 $ 21,161,872 $ 5,692,741 $ 15,469,131 $ 15,717,715 8
12 Notes to Financial Statements (continued) 5. Obligations under capital lease: The Hospice has financed certain office furniture and other equipment by entering into a capital leasing arrangement. Capital lease repayments are due as follows: Year ending March 31: 2016 $ - $ 34, ,418 17,418 Total minimum lease payments 17,418 52,252 Less amount representing interest 389 1,166 Present value of net minimum capital lease payments 17,029 51,086 Current portion of obligations under capital leases 17,029 34,057 $ - $ 17, Deferred contributions: Changes in deferred contributions are as follows: Amounts received: Donations $ 1,088,037 $ 1,841,841 Ministry of Health Operating Grant 3,315,000-4,403,037 1,841,841 Less: Amounts recognized as revenue 621, ,188 Transferred to deferred capital contributions 141,144 26,396 Transferred to deferred capital contributions, Abbotsford Project 255,480 1,232,642 1,017,988 1,840,226 Increase during the year 3,385,049 1,615 Deferred contributions, beginning of year 249, ,212 Deferred contributions, end of year $ 3,634,876 $ 249,827 Included in deferred contributions is $95,485 ( $120,688) of unspent contributions specifically designated for the purchase of tangible capital assets for the Hospice. 9
13 Notes to Financial Statements (continued) 7. Deferred capital contributions: Deferred capital contributions represent unamortized external funding restricted and used for the purchase of tangible capital assets. Unamortized amounts, which will be recognized as revenue in future periods, are as follows: Balance, beginning of year $ 12,173,165 $ 11,532,608 Capital contributions 396,624 1,259,038 Amount amortized to revenue (628,726) (618,481) Balance, end of year $ 11,941,063 $ 12,173, Net assets invested in capital assets: Net assets invested in operating fund capital assets are calculated as follows: Tangible capital assets, net of accumulated amortization $ 14,376,061 $ 14,616,320 Amounts funded by deferred capital contributions (11,941,063) (12,173,165) Amounts funded by obligations under capital lease (17,029) (51,086) $ 2,417,969 $ 2,392,069 Change in operating fund net assets invested in capital assets is calculated as follows: Deficiency of revenue over expenses: Amortization of deferred capital contributions $ 628,726 $ 618,481 Amortization of tangible capital assets (764,585) (747,347) $ (135,859) $ (128,866) Investment in capital assets: Purchase of tangible capital assets $ 524,326 $ 511,512 Amounts funded by deferred capital contributions (396,624) (1,259,038) Repayment of obligations under capital lease 34,057 34,057 $ 161,759 $ (713,469) 10
14 Notes to Financial Statements (continued) 9. Commitments: (a) Lease agreement on property: On April 6, 1993, Canuck Place entered into a long-term lease agreement with the City of Vancouver on a property known as Glen Brae. The property is being used for the purpose of housing and operating a children s hospice known as Canuck Place and is separate from, but adjacent to, property owned by the Garden Fund. The initial term of the lease is twenty-five years and is renewable at the option of Canuck Place for a further two ten-year terms and one five-year term. The Hospice s lease obligation is $1 for the entire term. In addition, the Hospice will be responsible for the maintenance of Canuck Place according to City of Vancouver s bylaws governing heritage sites. Due to the difficulty in determining the fair value of this lease, no amount has been recorded for the difference between fair value and the amount paid. (b) Lease agreement on Dave Lede House: In order to facilitate a lease agreement with the City of Abbotsford, three Societies formed a corporate entity registered in BC under the name MAC Campus of Care Abbotsford Ltd. (MAC). Each of Canuck Place and the other two Societies, Abbotsford Hospice Society and Communitas Supportive Care Society, hold one-third of the shares of MAC. Through MAC, Canuck Place, operating as the Dave Lede House, along with its two equal partners, has entered into an agreement with the City of Abbotsford to hold the leased land on which the Dave Lede House has been constructed. The land is leased for an amount of $10 per year for 99 years. Each of the three Societies has constructed its own facility on the site at its own cost. The cost of common site improvements is being shared among the three Societies in accordance with a co-owner s agreement. (c) Office equipment: The Hospice leases certain premises and office equipment under operating leases expiring in years up to fiscal Minimum lease payments required are as follows: Year ending March 31: 2017 $ 164, , ,254 $ 486,646 11
15 Notes to Financial Statements (continued) 10. Financial instruments: (a) Liquidity risk: Liquidity risk is the risk that the Hospice will be unable to fulfill its obligations on a timely basis or at a reasonable cost. The Hospice manages its liquidity risk by monitoring its operating requirements. The Hospice prepares budget and cash forecasts to ensure it has sufficient funds to fulfill its obligations. A portion of cash and cash equivalents is segregated in a separate bank account by board policy as an operating reserve. (b) Credit risk: Credit risk refers to the risk that a counterparty may default on its contractual obligations resulting in a financial loss. The Hospice is exposed to credit risk with respect to the accounts and physician billings receivable. The Hospice assesses, on a continuous basis, accounts and physician billings receivable and provides for any amounts that are not collectible in the allowance for doubtful accounts. 11. Related party: The Foundation is incorporated under the Society Act (British Columbia) and is registered as a public foundation under the Income Tax Act. The Foundation is an organization that shares common directors with Canuck Place Children s Hospice. The Foundation manages, on behalf of Canuck Place, endowed gifts received and amounts transferred from Canuck Place. For the year ended March 31, 2016, the Foundation had total assets and net assets of $6,894,242 ( $6,070,999), total revenue of $1,438,261 ( $230,728) and total expenses of $440,827 ( $38,980), excluding transfers to the Hospice of $174,191 ( $142,738). For the year ended March 31, 2016, the Hospice transferred $950,000 ( nil) to the Foundation. The Foundation makes annual disbursements to the Hospice in accordance with the CRA disbursement quota. 12
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