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40th Anniversary

 

The roots of ARBI were planted in 1972 when Audrey Morrice uttered four simple words, “I can help you.” She was speaking to her friend Alice Laine’s son Mel as he lay in a comatose state in the hospital. Critically injured by a hit-and-run driver, Mel sustained a severe brain injury. His family was given no hope for his recovery. Then Audrey blurted out those now famous words …

For 40 years, Audrey’s vision and compassion has affected thousands of lives – clients and families alike. Our community partners, donors, volunteers and friends have donned this mantle and helped continue Audrey’s legacy – this is YOUR impact.

IMPACT

Partnerships

Donors

Programs

Staff

Volunteers

Fast Facts

Download our Journey To Impact

Journey to Impact 2018-2019

$119,080
In Donated Time

 

141
Clients & Families

 

490
Donors

 

130
Volunteers

 

26
Staff Members

 

6
Partnerships

 

100%
of clients said ARBI impacted their quality of life in a positive way

5,954
Volunteer Hours

 

Programs

CIP

ArtBi/Wildfower Art Program
Bud’s Exercise Group
Community Kitchen
Gardening Group
Golf Group
Music Group
Walking Group
Woodshop Group

On-Site

Intensive On-Site Rehabilitation
ARBI 101

Outreach

Intensive Off-Site Rehabilitation
Outreach Aphasia Group

Caregiver Support Group

4o Years of Impact

Client Stories

I Did It My Way

Ed – I did it my way from ARBI on Vimeo.   Sometimes when it comes to Therapy and Brain Injury you just have to do it your way. Here is Ed with one of our Speech-Language Therapists working on his…

Learning to walk again

Two weeks ago our client Doreen couldn’t last more than 5min on a treadmill. Today (after a lot of hard work) she broke 10min on the treadmill and we couldn’t be more proud! Well done!     Doreen Walking from…

Volunteers

Those that give selflessly of their time.

There and Back Again

“Lori Hart was only 25 years old when doctors discovered a brain tumour and gave her six months to live. Following life-saving surgery in 1986, Lori suffered a brain hemorrhage that required further surgery. Lori was left with a severe…

Volunteer Voices

We sat down with Sam (pictured above on the left with ARBI Rehabilitation Assistant Agie), one of our wonderful volunteers, to ask her a bit about her experience at ARBI. What are you doing right now? School? Where and what…

A

Sahra Abukar
Siena Achal
Liz Ambedian
Lydiel Aowes
Anjali Arora
Kim Ascano

B

Chris Banman
Shama Bath
Diane Beattie
Nicole Boles
Cheryl Bourne
Tuba Bukhari
Olivia Burick

C

Calgary Quest School: The Green Room Class
Dawn Callihoo
Joyce Chan
Avneet Chohan
Moyo Collins
Julie Cormack
Emily Cox
Olivia Cracknell
Ashley Credwin
Hailey Cyr

D

Laura Davidson
Vivian De Moraes
Brooke Dempsey
Morgan Dick
Angela Diddams
Kaitlyn Dionne
Tanya Doerr
Karolina Donnelly

E

F

Emma Feltham
Randy Fowler
Erik Fraunberger
Sue Frerichs
Barbara Funk

G

Ross Gilker
Ravneet Gill
Charmaine Gimenez
Adrianna Giuffre
Larissa Gollega
Lucija Govic
Lily Guan

H

Steven Hamilton
Moe Hammoud
Pam Han
Lori Hart
Mirelle Hart
Brynn Havinga
Munzhineal Hinola
Alexandra Holmes
Lorn Howes
Brandy Hunter

I

Dominic Igbelina
Robert Ince
Jessica Izquierdo

J

Jennifer James
Sana Jawad
Marie Joaquin
Kaiden Jobin
Matt Joel
Travis Jozwiak

K

Alexa Keeling
Dion Kelly
Brent Kraus

L

Daniel La
Mike Lambert
Janet Larsen
Marisa Lou
Trevor Low
Shona Lowe

M

Colin Magnusson
Sukhmeet Mand
Chris Manion
Annie Marshall
Linda Mason
Micaela Mauthner
Michael McLaren-Gradinaro
Quinn McLellan
Tessa Meadows
Meghan Meger
Andy Moon
Brianna Morton

N

Farwa Naqvi
Jenny Nguyen
Michelle Nguyen
Laurel Nichol
Samantha Nyenhuis

O

Arnie Ostapovitch

P

Wandyer Paquiz
Rozee Pereverseff
Margo Phillips
Ally Pilapil
Michelle Poire Guillen

Q

R

Riya Rai
Revathy Rajagopalan
Colin Rey
Shrianne Ryan
Chantal Rytz

S

Yaira Sanchez
Ashlene Sandhu
Jim Saunders
Annie Scott
Janette Shipston
Mariya Shtil
Bruce Shultz
Merissa Sigfusson
Ella Singh
Azra Sorathia
Bob Steele

T

Rafael Tenebro
Jeff Thomson
Stephanie Tkachyk-McClocklin
Christine Trac
Wing Tsang
Lambros Tsaprailis
Othello Tuason

U

V

Paris Vakil
Thi Van Lieu

W

Doug Webb
Emily White
Meg Whiteley
Jena Whiteside
Natalie Wong

X

Y

Nicola Yee
Faye Yu

Z

Carol Zahn Yuan
Meghan Zvaigzne

Donors

Those that give selflessly of their resources.

Why I run for ARBI

Why I Run from ARBI on Vimeo. We met up with Mary Ann to ask her ‘Why are you Running in the Calgary Marathon for Team ARBI?’   You can join her and the rest of Team ARBI on May…

Donor Profile

Giving: A Way of Life at TELUS #GiveWhereWeLive is not a label, fancy moniker or tag line. It is a belief system, a culture, a way of life. For TELUS, these words are woven into their corporate fabric – and…

A

Anonymous Fund at Calgary Foundation
Trina Aburto
Colleen Acheson
Gerald Albert
Royal Canadian Legion – No 1 Branch
Joseph Alves
Liz and David Ambedian
Lana Anderson
Anonymous
ARBI Endowment Fund at Calgary Foundation
ARC Financial Corporation
Janine Arctander
Nicole Arienzale
Neil Ashford
Associated Canadian Travellers /UCT #1021
ATB Financial
ATCO Gas Employee Community Service Fund
James Atkinson
Peter Augustyn
Auxilium Foundation

B

B’Nai Brith Calgary Lodge 816
Wesley Bader
Sandy Baker
Rodney Banks
Gerald Barron
Karen Bates
Joan Batycki
Diane and Haase Darrell Beattie
Derek Bechthold
Leonid Beimel
de Sandoval Irma Bejarano
Peter Benezra
Shannon Berg
Derek Bevan
Winnie and Robert Bezemer
Florence and Bernard Bigornia
BMO – Capital Markets
BMP Mechanical Ltd.
Bill and Debbie Bonner
Carl and Eleanor Booth
Robert, Nevine and Stephen Booth
Carolyn Borotra
Pamela Boschmann
Lindsey Boulet
Cheryl Bourne
Nathalie Briand
Merlin and Gloria Brinkerhoff
Tanya and Wilberg Curtis Brinkerhoff
Craig Brown
Susan and Terry Brown
Grant and Caryl Brunet
Cecilia Bungay
Judith Burke
Todd Burton
Mark Burzacott
Mindy Butalia
Randall and Jan Byrne

C

Cadmus Fund at Calgary Foundation
Gregg and Marney Callander
Calpol General Painting Ltd
Maria Silvia Cambray
Elaine Campbell
Harry and Diane Campbell
Cannex Contracting 2000 INC
Pedro Carlos
Carthy Foundation
Courtney Cathcart
Ian Cathery
CCA Truck Driver Training Ltd.
Mary Jane Chapman
Patricia Chlus
Alex Chupik
Stanley and Susan Church
Domenic and Murdock Margaret Cimino
Guillaume Claireaux
Helene Claireaux
Kristin Clark
Tyler and Daneta Clark
Lisa Clarke
Classic LifeCare
Katherine Clement
Patti, Greg and David Clement
Tyler Cleveland
Marla Cohen
Jim Collins
Community Initiatives Program – Operating Grant
Community Initiatives Program – Organisational Development
Computers for Schools – Calgary
Grant Conley
Coril Holdings Ltd.
Graham Cormack
Julie Cormack
Cosmopolitan International Club of Calgary
John Cowdell
Terry Craig
Rob, Faye and Rachel Crooks
Christi Cruz
Laurs Cuthbertson

D

Valens D’Silva
Jane Dafoe
Richard and Beverly Dale
Dale Rabbie Financial
Marcel Danis
Michelle Danis
Laureen Darr
Heidi Daum
Cameron Davies
Dorothy Davis
Boon George and Janet de
Jerome and Linda Demchuk
Roxane Demers
Shauna Denney
Vicki Dennis
Sa Celsa De
Brian and Pat Devlin
Devon Energy Corporation
Sarah Dezall
Manno Angelo Di
Denise DiPaolo
John Disturnal
Michelle Dobler
Cathy Dodeman
Rose Doenz
Jim Domanko
Adrian Doornbos
Danielle Doornbos
In Memory of Ron and Lou Doornbos
Rory Drabble
Virginie Drake
D’Arcy and Jo-Ann Dumont
Deborah Duncan
Roger Duurtsema
Emmanuel Duvette
Heinz Dyck

E

Bradley Ellingwood
Tom Emerson
Enerplus – Match-It-Up

F

Alan Facey
John and Margaret Fahie
Jamie Ferguson
Kenneth Fetherstonhaugh
Murray and Martin Sari Fitch
Heather Flanagan
Arthur Fopma
Tim and Kelly Foster
Jacqueline Fouchard
Rhonda Francis
Gary Frank
Diane and Bischoff Barry Fraser
Murray Fuerst
Heather Fulker

G

Penny Gamble
A. Robson and Brunsdon Melissa Garden
Allen Garden
Sheri Genge
Gerald Yeung Fund at Calgary Foundation
Sherry and Ellise Geremia
Marcia Gervais
Sal Giantomaso
Deborah Gibson
Ryan Gifford
The Gale Family Charitable Foundation
Terry Gilbert
Robert and Wheeler-Gilchrist Deborah Gilchrist
Marilyn Gilker
Rachel Gilker
Ross and Theresa Gilker
Gilker McRae
Lindsay Gilmore
Annick Giradin
Bernard and Denise Girardin
Maria Gisondo
Laurine Goerzen
Carlos and Ana Gollega
Lorne Gordon
James Gray
Linda Gray
Marie-Louise Greene
Patricia Gregory
Lucien and Carolyn Griffiths
Mike Grogan

H

Forrest Hagen
Allison and Moore Bill Hakomaki
Laura Hall
Darlene Halwas
Trent Hamans
Timothy and Lindsay Hamilton
Tracey and Fedirko Roxann Hammill
Quang Han
Murray and Tye Janice Hanna
Kathy Hanrahan
Christine Harnett
Marc Michel Harnett
Lori Hart
Nathan Hashman
Earl Hawkes
Barry Heck
Larry Heckel
Carol Heimbach
Diane Heimbach
Catherine Helene
Jeannie Henke
Andrea Henry
Noreen Hewko-Garon
Highfield Investment Group Inc.
Nikki Holden
Bill Holdsworth
Mark Hopkins
Susan Horner
Trevor Horvath
Lynn Houghton
Brittany Houweling
Lorn and Kathleen Howes
Gordon and Linda Hoy
Mary Jane Hoy
Royal Canadian Legion – Hugh Farthing Memorial T.V.S. Branch No. 52
Brandy Hunter
Steve and Linda Hunter
Loreen Huras

I

Julia Ichikawa
Erika Innes
Innovation Place
Narmin Ismail-Teja

J

Linda Jablonski
Fabrice Jaccachury
Sara Jackson
Caylee and Ken James
Jennifer James
James D. Tocher Fund at Calgary Foundation
Claireaux Jean-Pierre
Dave Jerke
JMJ Top Expert Inc.
Bob Johnson
David Johnson
Denise Johnson
Barbara and Hubbard Bill Jones
Gavin Jones
Patricia Jones

K

Sharon Kaczkowski
Russ Kalinowski
Dominic Kankam
Minaz Kassam
Eldon and Kim Kearl
Keelan Developments Ltd.
Kareen Kello
Ryan Kemp
Janice Kendall
Ervin and Heimbach Catherine Kimak
Lauren Kimak
Sean Kimak
Jayde King
Linda King
Phil Kinney
Sean Kinoshita
Phyllis Konrad
Lydia and Robin Koolloos
Patricia Korpi
Dion Kostiuk
Michael and Jennifer Koury
Brent Kraus
Sue Kristiansen
Frank and Lynne Kuppe

L

Jeanette Laaning
Marielle Lahiton
Mike Lambert
Suzanne Lamonde-Gelinas
Ralph and Carol Lane
Bill Langen
Roseanne Lasig
Gordon Laycroft
Brun Gwenola Le
Jennifer Lee
Joan and Kalvin Lee
Melody Lee
Stephen Lee
Brenda and Kemp Jim Lee-Kemp
Legacy Kitchens
Charles Lelorieux
Sigrid Lewicki
Colleen Lewis
Annie Li
Tadeusz and Margaret Lichwa
Joel Lipton
Alice Liu
Elaine Lloyd
Chris Lofgren
Logan HR Management Inc.
Emmanuel Luberry
Krista and Jarret Luhr
Mary Ann Lyons
Chris Lypaczewski

M

Joseph MacDonald
Keith and Dowell Donna MacDonald
Ken and Carol MacDonald
Maureen MacDonald
Ruth MacDonald
Ed Mackle
Bruce and Cathie Mahon
Malfar Mechanical Inc.
Don Margach
Jaccachury Marika
Joe Marino
Dave Marks
Nancy Martin-Nadeau
Linda Mason
Matrix Solutions Inc.
Maunders McNeil Foundation
Susan Maxner
Shannon Mayer
Wendy Mayers
McDaniel & Associates Consultants Ltd.
Dan, Frances and Sara McDonald
Michael McGee
Chris McGrath
Anita McKellar
James McLean
Gord McLellan
Dorothy McMullin
Elaine and Ian McMurtrie
Willem and Mary Beth Meeuwisse
Meghan Meger
Bruce and Lorissa Meisner
Jennifer Meisner
Rylee Meisner
Catherine Merrett
Stone Sarah Metcalf
Robert and Michele Michaleski
Gary Moore
Bradley Morin
Rob and Kathy Motherwell
Terence Moynihan
Gary and Cheryl Mummery
Theresa Munch
Munich Reinsurance Company of Canada
Bruce and Kim Murray
Luberry Myriam

N

Mary Ellen and Grieb Harold Neilson
Darren Ness
Brenda Neudorf
Colin and Kim Neudorf
Jimmy Nguyen
Craig Nixon
Darren Noren

O

Dan O’Neil
Donald Olafson
Peter Olmsted
Optimist Club of Calgary
Sherrilee Orsted
Christopher Ostapovitch
Mary Anne, Arnie, Sylvia and Katherine Ostapovitch
Bill Overend

P

Arlin and Jenny Pachet
Ronald Panchuk
Panorama Building Systems (2011) Ltd.
Bruce Parent
Colleen Parsons
Catherine Patterson
Pattison Sign Group
Wayne and Marie Patton
Wilma Pauls-Atas
Denise Pelletier
Trevor and Margaret Penford
Stella Penner
Margo and Douglas Phillips
Larry Picco
Noel Pilon
Tara Pipella
Simon Arnaud Corinne Poirier
Henry and Janet Popoff
Michael and Christine Popowezki
Prattco Excavating

Q

R

Patrick and Sandra Rafferty
Lynne and David Ramsvig
Jacy Rapke
Andrew Rau
Phillip and Ann Read
Ronald Read
Dan and Sheila Reardon
Georgina and Claireaux Alain Reardon
Donna Reid
Donna Reid
Anthony Reimer
Ian and Sydney Richmond
Joanne and Scott Robertson
Melissa Rojas
Rotary Club of Calgary – Sarcee
Rotary Club of Calgary – South
Glen Rumpel
Ursula Ryan-Farvacque

S

Jerry Sacher
Jean Sallenbach
Janet and John Salopek
Jim and Nystuen Glenda Saunders
Susan Saurette
Shane Savard
Jerome and Joan Schafer
Sharon Schille
Allen and Roddy Sheila Schink
David and Kathryn Schleen
Ken Schmidt
Sigrid Schmidt
Wade Schultz
Scotiabank Calgary Marathon
Caroline Sembo
Toshimi and William Sembo
Toshiro Sembo
Frank Serpico
Niall Sexton
Sheila McIntosh & Phil Ireland Family Fund at Calgary Foundation
Bruce Shultz
Shultz Family Fund at Calgary Foundation
Steve Shutt
Randy Sigouin
George and Judy Sikorski
Reid Simonton
Hazel and Eric Skavberg
Lillias Skinner
Beverly Sklar
Kevin Skogstad
Shirley Skulmoski
Linda and Peter Small
Hilary Soper
Dwayne Sparks
Kerri Staden
Gary and Margaret Starko
Judy and John Stawnychko
Dave Steadman
Bob and Pat Steele
Grover Law Firm
Rachel Stewart
Kody Stokes
Storm Resources Ltd.
Ian Strachan
Cathleen Strand
Sheila Summers
Suncor Energy
Dianne Sundvall
Susan Klein Fund at the Jewish Community Foundation of Calgary

T

Doug and Kelli Taylor
Ted and Enid Jansen Fund at Calgary Foundation
Telus Communications Inc.
The Arthur J. E. Child Foundation
The Ed Stelmach Community Foundation
The TAO Foundation
The Tuscan Benevolent Society
The Wawanesa Mutual Insurance Company
Karen Thomas
John Thompson
Allie Tiangco
Sophie Tietz
Tirpak Charitable Foundation
Heather Tomlinson
Totem Charitable Foundation
Beth Trawick
Lambros and Ingrid Tsaprailis
Vera Turner

U

United Commercial Travellers (UCT)
United Commerical Charities – US
United Way Alberta Capital Region
United Way – Winnipeg, Manitoba

V

Doug Vanbeselaere
Dennis VanDusen
Andrew and Huggard Susanne Varsanyi
Joanne Verdel
Verity International Ltd.
Paul Vink
Jephson and Julie Virtue

W

Mark Walker
Richard and Renee Walker
Frank and Falkenberg Loren Walsh
Walsh Falkenberg Fund at Calgary Foundation
Glen Wardale
Don and Heather Watson
Watson Family Foundation Fund at Calgary Foundation
Nigel Way
Doug and Janeen Webb
James Webb
Dan Wieczorek
Ron and Rhonda Williams
Jan Windhorst
Women’s Executive Network Foundation
Wendy Wong
Lois Wozney

Y

Brian Yaworski
Paula Yon
Eric Young

Z

Dennis and Susan Zentner
Diane and Ronald Zimmerman

Thank You

Audited Financial Statements

Stories through numbers

INDEPENDENT AUDITOR'S REPORT

To the Members of Association for the Rehabilitation of the Brain Injured:BDO

Opinion
We have audited the financial statements of Association for the Rehabilitation of the Brain Injured (the “Association”), which comprise the statement of financial position as at March 31, 2019, and the statements of operations, changes in net assets and cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.
In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Association as at March 31, 2019, 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.

Basis for Opinion
We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial
Statements section of our report. We are independent of the Association in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada, and we have fulfilled our ethical responsibilities in accordance with those requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Other Matter
The financial statements of the Association for the year ended March 31, 2018 were audited by the firm of Calvista LLP, whose practice now operates under BDO Canada LLP, and who expressed an unmodified opinion on those
statements on June 4, 2018.

Responsibilities of Management and Those Charged with Governance 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.
In preparing the financial statements, management is responsible for assessing the Association’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management intends to cease operations, or has no realistic alternative but to do so.
Those charged with governance are responsible for overseeing the Association’s financial reporting process.

Auditor’s Responsibilities for the Audit of Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

  • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
  • Obtain an understanding of internal control relevant to the audit 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
    Association’s internal control.
  • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
  • Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Association’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Association to cease to continue as a going concern.
  • Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that
    achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we
identify during our audit.

BDO Canada LLP

Chartered Professional Accountants

Calgary, Alberta
June 10, 2019

STATEMENT OF FINANCIAL POSITION

as at March 31, 2019

2019 2018

Assets

Current
Cash and cash equivalents $ 45,887 $ 57,829
Restricted cash (Note 3) 147,044 126,229
Short term investments (Note 4) 446,474 150,532
Accounts receivable 97,290 439,596
Goods and services tax recoverable 2,451 2,093
Prepaid expenses and deposits 398 1,509
739,544 777,788
Property and equipment (Note 5) 30,829 27,495
$ 770,373 $ 805,283

Liabilities and net assets

Current
Accounts payable and accrued liabilities $ 45,505 $ 29,369
Unearned revenue 82,980
Deferred contributions related to operations (Note 7) 251,229 459,575
379,714 488,944
Deferred contributions related to property and equipment (Note 8) 30,093 26,121
409,807 515,065
Net Assets
Invested in property and equipment 736 1,374
Internally restricted (Note 9) 150,000 150,000
Unrestricted 209,830 138,844
360,566 290,218
$ 770,373 $ 805,283

STATEMENT OF OPERATIONS

as at March 31, 2019
2019 2018

REVENUE

Donations
General donations and grants (Note 10) $ 1,313,026 $ 1,333,261
Alberta Health Services 400,000 400,000
Alberta Community and Social Services
Community Integration/Volunteer Program 316,021 330,942
On site/CAPCC Program 184,659 184,656
Sustainability grant 206,793
Fee for service 33,702 56,525
Recognition of deferred contributions related to property and equipment (Note 8) 27,249 28,046
Interest 10,026 3,258
Other revenue 327 13,251
United Way of Calgary and Area 202,955
2,491,803 2,552,894

EXPENSES

Salaries and employee benefits
Program 1,649,962 1,709,927
Administrative 102,234 110,461
1,752,196 1,820,388
Program expenditures
Program support 48,584 56,233
Consultants 85,488 28,944
134,072 85,177
Facilities
Rent and facility maintenance (Note 10) 400,000 400,000
Amortization of property and equipment 28,024 32,310
428,024 432,310
Administration
Office 73,930 76,056
Professional fees and memberships 21,720 17,989
Insurance 11,513 12,800
107,163 106,845
2,421,455 2,444,720
Excess of revenue over expenses $ 70,348 $ 108,174

STATEMENT OF CHANGES IN NET ASSETS

as at March 31, 2019
Invested in property and equipment Internally restricted Unrestricted 2019 2018
Net assets – beginning of year $ 1,374 $ 150,000 $ 138,844 $ 290,218 $ 182,044
Excess (deficiency) of revenue over expenses (775) 71,123 70,348 108,174
Purchase of property and equipment funded internally 137 (137)
Net assets – end of year $ 736 $ 150,000 $ 209,830 $ 360,566 $ 290,218

STATEMENT OF CASH FLOWS

as at March 31, 2019
2019 2018
Operating activities
Excess (deficiency) of revenue $ 70,348 $ 108,174
Items not affecting cash:
Recognition of deferred contributions related to operations (439,461) (213,157)
Recognition of deferred contributions related to property and equipment (27,249) (28,046)
Amortization of property and equipment 28,024 32,310
(368,338) (100,719)
Changes in non-cash working capital:
Restricted cash (20,815) (109,732)
Accounts receivable 342,307 (358,819)
Goods services tax recoverable (358) 1,050
Accounts payable and accrued liabilities 16,138 (37,187)
Unearned revenue 82,980 (82,980)
Prepaid expenses and deposits 1,112 11,747
Deferred contributions related to operations, received 231,114 646,423
652,478 68,402
Cash flows from operating activities 284,140 (32,317)
Investing activities
Redemption (acquisition) of short term investments (294,942) 25,580
Acquisition of property and equipment (31,359)
Cash flow from (used by) investing activities (327,301) 25,580
Financing activity
Deferred contributions related to property and equipment, received 31,220
Cash flow from financing activity 31,220
Decrease in cash flows (11,942) (6,737)
Cash and cash equivalents – beginning of year 57,829 64,566
Cash and cash equivalents – end of year 45,887 57,829

NOTE 1

PURPOSE OF THE ORGANIZATION

The Association for the Rehabilitation of the Brain Injured (the “Association”) was incorporated under the Societies Act of Alberta on September 11, 1978 as a non-profit organization. It was formed for the purpose of providing long-term rehabilitation and hope for people who have survived the most severe brain injuries and strokes. The Association operates out of facilities provided by the Province of Alberta. The Association is a registered charity, and under Section 149(1) of the Income Tax Act is exempt from the payment of income taxes.

NOTE 2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The financial statements have been prepared in accordance with Canadian accounting standards for not-for-profit organizations (“ASNPO”) in Part III of the CPA Canada Handbook, and in management’s opinion, have been properly prepared within reasonable limits of materiality and within the framework of the significant accounting policies summarized below:

Revenue recognition
The Association follows the deferral method of accounting for contributions.

Restricted contributions are recognized as revenue in the period in which the related expenses are incurred. Unrestricted contributions are recognized as revenue when received or receivable if the amount to be received can be reasonably estimated and collection is reasonably assured. Restricted contributions for the purchase of property and equipment are deferred and recognized as income on the same basis that the related assets are amortized.

Fees for service revenue is recognized when services are provided, amount can be measurable and collectibility is reasonably assured. Interest revenue is recognized on an accrual basis.

Cash and cash equivalents
Cash equivalents consist primarily of cash, guaranteed investment certificates and treasury bills with an original maturity of three months or less and are stated at cost.

Property and equipment
Property and equipment is stated at cost or deemed cost less accumulated amortization. Property and equipment is amortized over its estimated useful life on a straight-line basis at the following rates:

The Association follows the deferral method of accounting for contributions. Contributions are recognized as revenue in the period in which the related expenses are incurred.

Unrestricted contributions are recognized as revenue when received or receivable if the amount to be received can be reasonably estimated and collection is reasonably assured.

Gifts-in-kind received are recorded when the fair market value is reasonably determinable at the date of contribution and when they would normally be purchased and paid for by the Association.

Furniture and equipment 5 years
Computer equipment 3.3 years

Property and equipment acquired during the year but not placed into use are not amortized until they are placed into use. Property and equipment purchases with a cost below $2,000 are expensed in the year acquired.

Contributed materials and services
Donated materials (gifts in kind) are recorded when the fair market value is reasonably determinable at the date of contribution and if the gifts are used in operations and would otherwise have been purchased.

Volunteers contribute a significant number of hours to assist the Association in carrying out its activities. Because of the difficulty in determining their fair value, contributed services are not recognized in the financial statements.

Financial instruments
The Association initially measures its financial assets and financial liabilities at fair value. It subsequently measures all of its financial assets and financial liabilities at amortized cost.

Use of estimates
The financial statements have been prepared in conformity with ASNPO, which requires management to make estimates and assumptions that affect the amounts reported in the financial statements and the accompanying notes. In the opinion of management, these financial statements reflect, within reasonable limits of materiality, all adjustments necessary to present fairly the results for the years presented. Actual results could differ from these estimates. Assumptions are used in estimating useful life of property and equipment and accrued liabilities. Management reviews its estimates annually based on current available information.

NOTE 3

Restricted cash

Cash and cash equivalents that are restricted as to withdrawal or use under the terms of certain contractual agreements or management’s discretion are recorded in restricted cash. Restricted cash balances primarily include a holding bank account, internally restricted cash and funds that have been collected through casino and therefore externally restricted for specific use. The Association maintains separate bank accounts for restricted cash.

NOTE 4

Short term investments

Short term investments consist of cashable guaranteed investment certificates maturing between April 2019 and March 2020, with interest rates from 1.4% to 1.8% (2017 – 1.1% to 1.3%) per annum. $150,417 of these investments are internally restricted (Note 9).

NOTE 5

PROPERTY AND EQUIPMENT

Cost Accumulated amortization 2019 Net book value
Furniture and equipment $ 447,667 $ 425,837 $ 21,830
Computer equipment 229,320 220,321 8,999
$ 676,987 $ 646,158 $ 30,829

 

Cost Accumulated amortization 2018 Net book value
Furniture and equipment $ 429,171 $ 401,852 $ 27,319
Computer equipment 216,458 216,282 176
$ 645,629 $ 618,134 $ 27,495

NOTE 6

Endowment fund

The Association is the beneficiary of an endowment fund held by The Calgary Foundation (the “Foundation”). The Foundation distributes an annual grant to the Association out of the income on the endowment. Distribution for the current year is $1,850 (2018: $1,930).

6. DEFERRED CONTRIBUTIONS RELATED TO OPERATIONS

NOTE 7

Deferred contributions related to operations

2019 2018
Balance – beginning of the year $ 459,575 $ 26,224
Contributions received during the year 231,114 646,508
Recognized as revenue during the year (439,461) (213,157)
Balance – end of the year $ 251,229 $ 459,575

NOTE 8

Deferred contributions related to property and equipment

2019 2018
Balance – beginning of the year $ 26,121 $ 54,167
Contributions received during the year $ 31,220 $
Recognized as revenue during the year (27,249) (28,046)
Balance – end of the year $ 30,093 $ 29,121

NOTE 9

Internally restricted net assets

The Association’s Board of Directors has internally restricted $150,000 (2018 – $150,000) to be used for emergency purposes. Approval of the Board of Directors is required for these internally restricted amounts to be made available for use.

NOTE 10

Donations in kind

Included in general donation revenue are gifts in kind of $400,514 (2018 – $402,408), including $400,000 (2018 – $400,000) for rent and facility maintenance. The rent and facility maintenance are reported at fair market value.

NOTE 11

Additional information to comply with the disclosure requirement of the Charitable Fundraising Act of Alberta and Regulations

Gross contributions recognized were $1,313,026 (2018 – $1,333,261). All expenses incurred for the purposes of soliciting contributions were $143,466 (2018 – $138,243).
No fees were paid as remuneration to fundraising businesses, including any expenses or fees paid by the Association to fundraising businesses or as reimbursements to fundraising businesses. $124,550 was paid as remuneration to employees for fund-raising activities in 2019 (2018 –
$123,000).

NOTE 12

Financial instruments

It is management’s opinion that the Association is not exposed to significant interest, currency or credit risk arising from financial instruments.

NOTE 13

Allocated expenses

Expenses were allocated among the different programs on a pro rata basis according to revenue sources up to the budgeted limits.

NOTE 14

Comparative figures

Some of the comparative figures have been reclassified to conform to the current year’s presentation.

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