Financial Statements. August 31, Table of Contents

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1 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 Cash Flows 6 Notes to Financial Statements 7

2 INDEPENDENT AUDITORS' REPORT To the members of: COMMUNITAS SUPPORTIVE CARE SOCIETY We were engaged to audit the accompanying financial statements of COMMUNITAS SUPPORTIVE CARE SOCIETY which are comprised of the statement of financial position as at August 31, 2013, and the statements of operations, changes in net assets, and cash flow for the year then ended, along with 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 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 is sufficient and appropriate to provide a basis for our audit opinion. Basis for Qualified Opinion In common with many charitable organizations, the society derives part of its revenue from the general public in the form of donations; the completeness of which is not subject to satisfactory audit verification. Accordingly, our verification of these revenues was limited to the amounts recorded in the records of the society and we were not able to determine whether any adjustment might be necessary to contributions, excess of revenue over expenses, current assets, or net assets. 1

3 Qualified Opinion Except for the adjustments, if any, which we might have determined to be necessary had we been able to satisfy ourselves concerning the completeness of the contributions referred to the preceeding paragraph, in our opinion, these financial statements present fairly, in all material respects, the financial position of COMMUNITAS SUPPORTIVE CARE SOCIETY as at August 31, 2013 and its financial performance and its cash flows for the year then ended, in accordance with Canadian generally accepted accounting principles. CERTIFIED GENERAL ACCOUNTANTS Abbotsford, BC November 15,

4 Statement of Operations 2013 Budget 2012 REVENUE Contracts $17,903,267 $17,365,664 $16,559,955 Client contributions 1,502,102 1,343,936 1,414,569 Donations and fundraising 341, , ,860 Sales 285, , ,472 Proceeds 258, , ,949 Interest and miscellaneous 45,120 55,000 55,466 Rent 30,767 28,819 26,813 Modernization and improvement (Note 15) 16, ,079 20,383,100 19,582,894 18,981,163 EXPENDITURES Salaries and contracts 16,529,656 16,438,326 15,322,882 Rent 577, , ,919 Food and household 548, , ,641 Transportation 514, , ,687 Repairs and maintenance 377, , ,406 Utilities 300, , ,350 Office progam and supplies 221, , ,715 Amortization 207, , ,795 Education and recreation 108, , ,927 Fundraising expenses 101,792 12, ,478 Health supplies 96,951 92,708 86,658 Program costs 64,268 37,818 91,323 Replacement reserve 65,583 64,815 72,026 Insurance 59,154 60,841 52,018 Property taxes 56,679 61,195 57,384 Fees and services 54,805 45,898 76,562 Staff development 46,256 61,906 57,577 Modernization and improvement (Note 15) 16, ,079 Advertising 12,619 9,500 13,710 Mortgage interest 9,066 9,035 9,718 19,969,654 19,582,894 18,901,855 EXCESS OF REVENUE BEFORE OTHER ITEMS 413,446-79,308 Gain on disposal of capital assets ,471 Unrealized gain (loss) on investments (Note 6) (9,013) - (7,834) EXCESS OF REVENUE $ 404,433 $ - $ 92,945 See accompanying Notes to Financial Statements and Auditor's Report 3

5 Statement of Changes in Net Assets Internally Restricted (Note: 2.g) Unrestricted NET ASSETS - Open $ 199,568 $ 2,946,501 $ 3,146,069 $ 3,053,124 Excess of revenue - 404, ,433 92,945 Transfers 50,369 (50,369) - - NET ASSETS - Close $ 249,937 $ 3,300,565 $ 3,550,502 $ 3,146,069 See accompanying Notes to Financial Statements and Auditor's Report 4

6 Statement of Financial Position As at August 31, 2013 ASSETS CURRENT ASSETS Cash $ 1,222,845 $ 1,356,005 Investments (Note 3) 2,273,215 2,701,164 Contributions and accounts receivable 212, ,188 Inventory (Note 4) 18,169 19,442 Loans receivable (Note 5) 442, ,000 Prepaid expenses 103,102 77,902 HST refundable 17,898 24,537 4,290,472 4,697,238 LONG TERM INVESTMENTS Northern Star Hedge Fund (Note 6) 219, ,880 CAPITAL ASSETS (Note 7) 3,990,325 2,657,307 LIABILITIES & NET ASSETS $ 8,500,664 $ 7,583,425 CURRENT LIABILITIES Accounts payable and accruals $ 381,653 $ 202,725 Wages and wage deductions payable 1,206,175 1,248,024 Deferred operating contributions (Note 8) 1,293, ,415 Deferred project contributions (Note 8) 1,195,673 1,154,764 Current portion of long-term debt (Note 12) 24,972 24,370 4,102,051 3,585,298 LONG-TERM LIABILITIES Deferred capital contributions (Note 9) 38,226 49,277 Long-term debt (Note 12) 308, ,140 Replacement reserves (Note 13) 501, , , ,058 NET ASSETS 3,550,502 3,146,069 APPROVED ON BEHALF OF THE BOARD: $ 8,500,664 $ 7,583,425 See accompanying Notes to Financial Statements and Auditor's Report 5

7 Statement of Cash Flows OPERATING ACTIVITIES Excess of revenue before other items $ 413,446 $ 79,308 Add: non-cash items affecting operations Amortization 207, ,795 Contibutions and accounts receivable (36,573) (50,084) Inventory 1,273 1,818 Prepaid expenses (25,201) 17,839 Accounts payable and accruals 178,928 77,913 HST refundable 6,640 (8,649) Deferred revenue 368,021 1,124,551 Wages and wage deductions payable (41,849) 23,025 1,071,768 1,528,516 FINANCING ACTIVITIES Loans receivable (100,491) (342,000) Repayment of long-term debt (24,380) (23,725) Replacement reserves 32,087 (24,675) (92,784) (390,400) INVESTING ACTIVITIES Acquisitions of capital assets (1,540,093) (373,346) Proceeds from disposal of capital assets - 21,471 (1,540,093) (351,875) (DECREASE) INCREASE IN CASH OR EQUIVALENTS (561,109) 786,241 CASH - OPEN 4,057,169 3,270,928 CASH - CLOSE $ 3,496,060 $ 4,057,169 CASH REPRESENTED BY: Current bank accounts $ 1,077,771 $ 1,236,809 Savings accounts 63,597 13,663 US dollar accounts 10,877 29,470 BC Housing reserve accounts 35,882 35,639 Imprest accounts 69,032 74,495 Term deposits 2,238,901 2,667,093 $ 3,496,060 $ 4,057,169 See accompanying Notes to Financial Statements and Auditor's Report 6

8 1. DEFINITION OF ENTITY Communitas Supportive Care Society is a service provider, advocate and resource for persons living and dealing with mental, physical and/or emotional disabilities. Since all human life is created in the image of God, Communitas Supportive Care Society will seek to show God's love to all persons and serve them with dignity and respect. 2. ACCOUNTING POLICIES (a) Accounting framework These financial statements have been prepared in accordance with Canadian Accounting Standards for Not-for-Profit Organizations which is a framework available under Canadian GAAP (Part III of the CPA Canada Handbook - Accounting). (b) Amortization Capital assets are initially recorded at cost. In accordance to published guidelines, buildings subject to BC Housing funding are being amortized at the rate of principal reduction of the related mortgage. Donated capital assets are initially recorded at their fair market value. Amortization is provided using the straight line method over terms intended to amortize the cost of assets over their estimated useful lives, which are as follows: Buildings Equipment Automotive Software 40 Years 5 Years 5 Years 3 Years Leasehold improvements are being amortized on the straight-line basis over their estimated useful life. Buildings under construction have been recorded at cost and are not being amortized until they are ready for use. See accompanying Auditor's Report 7

9 ACCOUNTING POLICIES (Continued) (c) Revenue Recognition The Society uses the deferral method of accounting for contributions. Restricted contributions related to expenses of future periods are deferred and recognized as revenue in the period when the related expenses are incurred. Restricted contributions related to the purchase of capital assets that will be amortized are deferred and recognized as revenue over the same basis as the amortization expense related to the acquired capital assets. Restricted contributions related to the purchase of capital assets that will not be amortized are recognized as direct increases in net assets. 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. The Society recognizes unrealized gains and losses on long-term investments in the current year Statement of Operations. (d) Measurement uncertainty The preparation of the financial statements in conformity with Canadian generally accepted accounting principles requires management to make estimates that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as at the date of the financial statements, as well as reported amounts of revenues and expenses during the reporting period. These estimates are subject to measurement uncertainty and the effect on the financial statements of changes in such estimates in future periods could be significant. Accounts receivable are stated after evaluation as to their collectibility and an appropriate allowance for doubtful accounts is provided where considered necessary. Amortization is based on estimated useful lives of capital assets. These estimates and assumptions are reviewed periodically and, as adjustments become necessary, they are reported in excess of revenues over expenses in the period in which they become known. (e) Donations In-Kind Donations of materials are recognized in the accounts of the society at estimated fair market value when the materials are used in the normal course of the society's operations and would otherwise have been purchased. The total donations in kind recorded during the year was $17,016 ( $11,688). See accompanying Auditor's Report 8

10 ACCOUNTING POLICIES (Continued) (f) Contributed Services A substantial number of volunteers contribute a significant amount of their time each year. Because of the difficulty of determining the fair value, contributions of time are not recognized in the financial statements. (g) Internally Restricted Funds The society has internally restricted net assets for the future purchase of capital assets, funding of specific projects and maintaining reserves to allow for the replacement of fixtures, equipment and some cyclical maintenance items of homes for which there is no contractual requirement. 3. INVESTMENTS Investments are grouped by financial institution. The maturity dates range from October 2013 to May 2014, and the investments bear interest at rates ranging from 0.80% to 2.90% CIBC - Term Deposit $ 34,314 $ 34,071 Mennonite Foundation 2,238,901 2,667,093 $ 2,273,215 $ 2,701, INVENTORY Inventory is recorded at the lower of cost or net realizable value. 5. RELATED PARTY LOANS Amount is receivable from Supportive Care Holdings Society, a related charitable organization, with no interest and no fixed terms of repayment. See accompanying Auditor's Report 9

11 6. FINANCIAL INSTRUMENTS Financial instruments are defined as a contractual right to either receive or deliver cash or another financial instrument to another party. The company's financial instruments consist of the following items: Fair Value The carrying amount of cash, investments, contributions and accounts receivable, loan receivable, accounts payable and accruals, and wages and wage deductions payable approximates their fair value because of the short-term nature of these items. The carrying amount of assets available for sale, which is comprised of long-term investments, is equal to their fair value based on publicly available trading value. The carrying amount of longterm debt approximates fair market value because the interest rates and terms are not significantly different from those presently available to the society. Credit Risk The Society's financial assets that are exposed to credit risk are cash, investments, contributions and accounts receivable and assets available for sale. Credit risk associated with cash is minimized substantially by ensuring these assets are invested in accounts at a Schedule I bank with investment grade ratings. Credit risk associated with contributions and accounts receivable is minimized by restricting the granting of credit and by application of internal collection policies and procedures. See accompanying Auditor's Report 10

12 7. CAPITAL ASSETS Original Cost Accumulated Amortization Land $ 1,103,762 $ - $ 1,103,762 $ 1,103,762 Buildings 1,898,379 (851,005) 1,047,374 1,107,284 Buildings under construction 1,451,426-1,451, ,362 Automotive 1,296,761 (1,182,046) 114, ,918 Equipment 452,958 (274,349) 178,609 25,310 Leasehold improvements 443,494 (357,608) 85,886 47,671 Software 132,753 (124,200) 8,553 - $ 6,779,533 $ (2,789,208) $ 3,990,325 $ 2,657,307 The society is constructing and furnishing a property for its forthcoming Matthew's House program. A total of $1,451,425 and $148,070 have been spent on construction and equipment respectively. These amounts are not being amortized as the construction is not yet complete and operations have not yet commenced. 8. DEFERRED OPERATING AND PROJECT CONTRIBUTIONS Deferred contributions represent government operating grants received in the current period for expenditures relating to future periods as well as funds to be applied to the establishment of future projects and ongoing operational funding. The changes in the deferred operating and project contributions balance for the period are as follows: Opening balance $ 2,110,179 $ 964,897 Less amounts recognized as revenue in the year (397,353) (380,668) Add amounts received relating to next year 776,425 1,525,950 $ 2,489,251 $ 2,110,179 See accompanying Auditor's Report 11

13 9. DEFERRED CAPITAL CONTRIBUTIONS Deferred contributions related to capital assets represent contributed capital assets and restricted contributions for the purchase of capital assets. The changes in the deferred capital contributions balance for the period are as follows: Opening balance $ 49,277 $ 70,008 Less amounts recognized as revenue in the year (11,051) (20,731) $ 38,226 $ 49, COMMITMENTS The Society has entered into an agreement for the joint development of the Campus of Care Abbotsford Ltd. and the construction of Matthew's House. The project is expected to be completed in the following fiscal year. As of August 31, 2013, the Society has spent $1,599,497. The society has committed an additional $256,000 to this project. Included in Deferred Operating and Project Contributions, as outlined in Note 8 above, are $2,084,326 of deferred contributions for Matthew's House. The society has also committed to making renovations to the property it operates at 16th Avenue in Campbell River. These renovations are expected to cost $305,661 and will be completed within the next fiscal year. 11. LEASES The society has entered into operating leases for the use of premises. Under the terms of the leases, the minimum annual lease payments required over the next five years are: Year Operating 2014 $ 53, $ 19, $ 19, $ 19, $ 15,923 See accompanying Auditor's Report 12

14 12. LONG-TERM DEBT The net book value of assets held as collateral on these debts is $949,266 ( $981,996) Mortgage payable to CMHC; secured by first charge over Ashley property; repayable in equal monthly installments of $468, including interest at 2.65%. The current mortgage term is due February 1, Mortgage payable to CMHC; secured by first charge over Osprey property; repayable in equal monthly installments of $882, including interest at 2.65%. The current mortgage term is due February 1, Mortgage payable to CMHC; secured by first charge over 88th Street property; repayable in equal monthly installments of $1,442, including interest at 2.65%. The current mortgage term is due February 1, $ 33,908 $ 38, , , , , , ,510 Less: principal amounts due within one year (24,972) (24,370) $ 308,157 $ 333,140 Under the present terms and conditions of the loans payable, the minimum annual principal payments that will be required to retire the debt will be as follows: Year Total 2014 $ 24, $ 308, REPLACEMENT RESERVES In accordance with operating guidelines of various funders, reserves have been established from the operating budget to allow for the replacement of fixtures, equipment, vehicles and some cyclical maintenance items. See accompanying Auditor's Report 13

15 14. INCOME TAXES The society is registered as a charity under the Society Act of British Columbia. The society is also registered with Canada Revenue Agency as a charitable organization and, as such, is not subject to income taxes. 15. MODERNIZATION AND IMPROVEMENT During the year, the society received funding to be used specifically for the modernization and improvement of certain facilities. Expenses related to this modernization and improvement have been disclosed separately and include such items as repairs and upgrades to these facilities. 16. COMPARATIVE FIGURES Comparative figures have been reclassified where necessary to conform to current presentation. 17. MUNICIPAL PENSION PLAN The society and its employees contribute to the Municipal Pension Plan (the plan), a jointly trusteed pension plan. The Municipal Pension Plan board of trustees, representing plan members and employers, is responsible for overseeing the management of the pension plan, including investment of the assets and administration of benefits. The pension plan is a multi-employer contributory pension plan. Basic pension benefits provided are defined. Every three years an actuarial valuation is performed to assess the financial position of the plan and the adequacy of plan funding. The most recent valuation as at December 31, 2012 indicated a $1,370 million deficit for basic pension benefits for the entire plan. The actuary does not attribute portions of the unfunded liability to individual employers. The society paid $648,544 for employer contributions to the plan in fiscal See accompanying Auditor's Report 14

16 18. RELATED PARTY TRANSACTIONS During the year, the society paid rent of $243,965 ( $229,709) which is included in rent expense, to Supportive Care Holdings Society, a related charitable organization. The value of the rent payment was determined through negotiation and reflects the fair market value of the rent paid. 19. ECONOMIC DEPENDENCE The society derives substantially all of its operating revenue from various Ministries and Authorities of the Province of British Columbia and is economically dependent on it. 20. CONTINGENT LIABILITIES The society has guaranteed bank loans totalling $1,238,103 ( $1,009,848) held by Supportive Care Holding Society, a related charitable organization. These guarantees expire between 2019 to As at August 31, 2013, there were no debt or covenant violations associated with these loans. See accompanying Auditor's Report 15

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