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.
Those that give selflessly of their time.
Calgary Quest School: The Green Room Class
Vivian De Moraes
Michelle Poire Guillen
Thi Van Lieu
Carol Zahn Yuan
Those that give selflessly of their resources.
Anonymous Fund at Calgary Foundation
Royal Canadian Legion – No 1 Branch
Liz and David Ambedian
ARBI Endowment Fund at Calgary Foundation
ARC Financial Corporation
Associated Canadian Travellers /UCT #1021
ATCO Gas Employee Community Service Fund
B’Nai Brith Calgary Lodge 816
Diane and Haase Darrell Beattie
de Sandoval Irma Bejarano
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
Merlin and Gloria Brinkerhoff
Tanya and Wilberg Curtis Brinkerhoff
Susan and Terry Brown
Grant and Caryl Brunet
Randall and Jan Byrne
Cadmus Fund at Calgary Foundation
Gregg and Marney Callander
Calpol General Painting Ltd
Maria Silvia Cambray
Harry and Diane Campbell
Cannex Contracting 2000 INC
CCA Truck Driver Training Ltd.
Mary Jane Chapman
Stanley and Susan Church
Domenic and Murdock Margaret Cimino
Tyler and Daneta Clark
Patti, Greg and David Clement
Community Initiatives Program – Operating Grant
Community Initiatives Program – Organisational Development
Computers for Schools – Calgary
Coril Holdings Ltd.
Cosmopolitan International Club of Calgary
Rob, Faye and Rachel Crooks
Richard and Beverly Dale
Dale Rabbie Financial
Boon George and Janet de
Jerome and Linda Demchuk
Sa Celsa De
Brian and Pat Devlin
Devon Energy Corporation
Manno Angelo Di
In Memory of Ron and Lou Doornbos
D’Arcy and Jo-Ann Dumont
Enerplus – Match-It-Up
John and Margaret Fahie
Murray and Martin Sari Fitch
Tim and Kelly Foster
Diane and Bischoff Barry Fraser
A. Robson and Brunsdon Melissa Garden
Gerald Yeung Fund at Calgary Foundation
Sherry and Ellise Geremia
The Gale Family Charitable Foundation
Robert and Wheeler-Gilchrist Deborah Gilchrist
Ross and Theresa Gilker
Bernard and Denise Girardin
Carlos and Ana Gollega
Lucien and Carolyn Griffiths
Allison and Moore Bill Hakomaki
Timothy and Lindsay Hamilton
Tracey and Fedirko Roxann Hammill
Murray and Tye Janice Hanna
Marc Michel Harnett
Highfield Investment Group Inc.
Lorn and Kathleen Howes
Gordon and Linda Hoy
Mary Jane Hoy
Royal Canadian Legion – Hugh Farthing Memorial T.V.S. Branch No. 52
Steve and Linda Hunter
Caylee and Ken James
James D. Tocher Fund at Calgary Foundation
JMJ Top Expert Inc.
Barbara and Hubbard Bill Jones
Eldon and Kim Kearl
Keelan Developments Ltd.
Ervin and Heimbach Catherine Kimak
Lydia and Robin Koolloos
Michael and Jennifer Koury
Frank and Lynne Kuppe
Ralph and Carol Lane
Brun Gwenola Le
Joan and Kalvin Lee
Brenda and Kemp Jim Lee-Kemp
Tadeusz and Margaret Lichwa
Logan HR Management Inc.
Krista and Jarret Luhr
Mary Ann Lyons
Keith and Dowell Donna MacDonald
Ken and Carol MacDonald
Bruce and Cathie Mahon
Malfar Mechanical Inc.
Matrix Solutions Inc.
Maunders McNeil Foundation
McDaniel & Associates Consultants Ltd.
Dan, Frances and Sara McDonald
Elaine and Ian McMurtrie
Willem and Mary Beth Meeuwisse
Bruce and Lorissa Meisner
Stone Sarah Metcalf
Robert and Michele Michaleski
Rob and Kathy Motherwell
Gary and Cheryl Mummery
Munich Reinsurance Company of Canada
Bruce and Kim Murray
Mary Ellen and Grieb Harold Neilson
Colin and Kim Neudorf
Optimist Club of Calgary
Mary Anne, Arnie, Sylvia and Katherine Ostapovitch
Arlin and Jenny Pachet
Panorama Building Systems (2011) Ltd.
Pattison Sign Group
Wayne and Marie Patton
Trevor and Margaret Penford
Margo and Douglas Phillips
Simon Arnaud Corinne Poirier
Henry and Janet Popoff
Michael and Christine Popowezki
Patrick and Sandra Rafferty
Lynne and David Ramsvig
Phillip and Ann Read
Dan and Sheila Reardon
Georgina and Claireaux Alain Reardon
Ian and Sydney Richmond
Joanne and Scott Robertson
Rotary Club of Calgary – Sarcee
Rotary Club of Calgary – South
Janet and John Salopek
Jim and Nystuen Glenda Saunders
Jerome and Joan Schafer
Allen and Roddy Sheila Schink
David and Kathryn Schleen
Scotiabank Calgary Marathon
Toshimi and William Sembo
Sheila McIntosh & Phil Ireland Family Fund at Calgary Foundation
Shultz Family Fund at Calgary Foundation
George and Judy Sikorski
Hazel and Eric Skavberg
Linda and Peter Small
Gary and Margaret Starko
Judy and John Stawnychko
Bob and Pat Steele
Grover Law Firm
Storm Resources Ltd.
Susan Klein Fund at the Jewish Community Foundation of Calgary
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
Tirpak Charitable Foundation
Totem Charitable Foundation
Lambros and Ingrid Tsaprailis
United Commercial Travellers (UCT)
United Commerical Charities – US
United Way Alberta Capital Region
United Way – Winnipeg, Manitoba
Andrew and Huggard Susanne Varsanyi
Verity International Ltd.
Jephson and Julie Virtue
Richard and Renee Walker
Frank and Falkenberg Loren Walsh
Walsh Falkenberg Fund at Calgary Foundation
Don and Heather Watson
Watson Family Foundation Fund at Calgary Foundation
Doug and Janeen Webb
Ron and Rhonda Williams
Women’s Executive Network Foundation
Dennis and Susan Zentner
Diane and Ronald Zimmerman
Audited Financial Statements
Stories through numbers
INDEPENDENT AUDITOR'S REPORT
To the Members of Association for the Rehabilitation of the Brain Injured:
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.
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
June 10, 2019
STATEMENT OF FINANCIAL POSITION
as at March 31, 2019
|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|
|Goods and services tax recoverable||2,451||2,093|
|Prepaid expenses and deposits||398||1,509|
|Property and equipment (Note 5)||30,829||27,495|
Liabilities and net assets
|Accounts payable and accrued liabilities||$||45,505||$||29,369|
|Deferred contributions related to operations (Note 7)||251,229||459,575|
|Deferred contributions related to property and equipment (Note 8)||30,093||26,121|
|Invested in property and equipment||736||1,374|
|Internally restricted (Note 9)||150,000||150,000|
STATEMENT OF OPERATIONS
as at March 31, 2019
|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|
|Fee for service||33,702||56,525|
|Recognition of deferred contributions related to property and equipment (Note 8)||27,249||28,046|
|United Way of Calgary and Area||–||202,955|
|Salaries and employee benefits|
|Rent and facility maintenance (Note 10)||400,000||400,000|
|Amortization of property and equipment||28,024||32,310|
|Professional fees and memberships||21,720||17,989|
|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
|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|
|Changes in non-cash working capital:|
|Goods services tax recoverable||(358)||1,050|
|Accounts payable and accrued liabilities||16,138||(37,187)|
|Prepaid expenses and deposits||1,112||11,747|
|Deferred contributions related to operations, received||231,114||646,423|
|Cash flows from operating activities||284,140||(32,317)|
|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|
|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|
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.
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:
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.
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.
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.
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. $150,417 of these investments are internally restricted (Note 9).
PROPERTY AND EQUIPMENT
|Cost||Accumulated amortization||2019 Net book value|
|Furniture and equipment||$||447,667||$||425,837||$||21,830|
|Cost||Accumulated amortization||2018 Net book value|
|Furniture and equipment||$||429,171||$||401,852||$||27,319|
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: $1,930).
6. DEFERRED CONTRIBUTIONS RELATED TO OPERATIONS
Deferred contributions related to operations
|Balance – beginning of the year||$||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||$||459,575|
Deferred contributions related to property and equipment
|Balance – beginning of the year||$||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|
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.
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.
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 –
It is management’s opinion that the Association is not exposed to significant interest, currency or credit risk arising from financial instruments.
Expenses were allocated among the different programs on a pro rata basis according to revenue sources up to the budgeted limits.
Some of the comparative figures have been reclassified to conform to the current year’s presentation.