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Financial Statements of Centraide of Greater Montreal March 31, 2014

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Financial Statements of Centraide of Greater Montreal March 31, 2014 LAVAL ISLAND OF MONTREAL SOUTH SHORE Our investments in the heart of the community Financial Statements 2013-2014 Mission To maximize financial and volunteer resources so that Centraide—particularly by funding community agencies and working in partnership with them—can promote caring and social involvement in order to improve the quality of life in our community and empower its most vulnerable members to take charge of their lives. Vision To build caring communities throughout Greater Montreal. Centraide wants to make Greater Montreal into a place where the less fortunate have the means to live in dignity. To achieve this aim, it relies on citizens’ capacity for self-reliance and solidarity. 2 FINANCIAL STATEMENTS 2013-2014 A network that brightens lives In Greater Montreal, nearly one out of six people lives in poverty, a problem that goes hand in hand with social exclusion. Centraide of Greater Montreal is constantly fighting these two social ills, but this fight would not be possible without the volunteers, donors, workplace campaign directors, business leaders and community workers who support us. Everyone—from the people who canvas for donations to the individuals who put these donations to good use— belongs to this vast network of generosity that brightens the lives of those most vulnerable. We thank them all from the bottom of our hearts. In 2013-2014, this collective effort translated into an investment of nearly $47 million in over 360 agencies and projects. In keeping with our goals, we have placed an emphasis on the living conditions of children, youth and families and on the integration of socially excluded people. The problems facing these women and these men are our primary concern, whether their problems relate to food security, access to housing, academic perseverance or the social inclusion of seniors. Centraide has therefore focused on innovative and lasting solutions by allocating funds to projects that target groups such as young children, immigrants and families in disadvantaged neighbourhoods. Centraide bases its investment strategy on a very systematic approach and therefore asks the agencies in a given neighbourhood to coordinate their work around a global vision and clearly defined issues. The committee of volunteers that analyzes funding requests and Centraide’s territorial profiles provides them with a good overview of priority needs and initiatives. In the end, the concerted action of different agencies helps over 500,000 people and families, or one out of seven people in Greater Montreal. We invite you to delve into the heart of this vast network of generosity by reading the very first online edition of our annual report:www.centraide-mtl.org/en/annual-report/ . The goal of this initiative is to reduce Centraide’s environmental footprint. Thanks again to our donors and partners who have made these achievements in our community possible! Lili-Anna Pereša James C. Cherry PRESIDENT AND EXECUTIVE DIRECTOR CHAIR OF THE BOARD OF DIRECTORS FINANCIAL STATEMENTS 2013-2014 1 Centraide at a glance LAVAL 23,000 workplace volunteers 1,500 employee campaign directors 1,700 organizations and 130,000 individual donors ISLAND OF MONTREAL 578 workplace DONATION SOURCES presentations by community agency WORKPLACE DONORS 57% spokespeople SOUTH SHORE CORPORATE DONATIONS 25% COMMUNITY 13% OTHER 5% 2 FINANCIAL STATEMENTS 2013-2014 INVESTMENTS IN THE COMMUNITY Families and youth: 38% • Living conditions (food security, housing, etc.): 29% • Street youth, people with disabilities, people with mental health problems, refugees and immigrants: 18% • Community development: 10% • Volunteer support: 5% • Over 57,000 agency volunteers 500,000 people and families — or1 out of 7 people in Greater 165 Montreal — who are agency spokespeople realizing their full potential and improving their living conditions 369 community agencies and projects that receive support SOUTH SHORE SOUND MANAGEMENT More than 85 cents from every dollar donated are invested in community agencies, projects and Each point on the map represents an address that services, which include may include a number of Centraide-supported agencies and projects. programs and services offered by Centraide. FINANCIAL STATEMENTS 2013-2014 3 Financial statements of Centraide of Greater Montreal March 31, 2014 INDEPENDENT AUDITOR’S REPORT To the Members of Centraide of Greater Montreal We have audited the financial statements of Centraide of Greater Montreal, which comprise the balance sheet as at March 31, 2014, and the statements of operations and fund balance of Operating Fund, Stabilization Fund, Capital Asset Fund and Development Fund and the statement of cash flows for the year then ended, and 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. 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 4 FINANCIAL STATEMENTS 2013-2014 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. Opinion In our opinion, the financial statements present fairly, in all material respects, the financial position of Centraide of Greater Montreal as at March 31, 2014, 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. May 20, 2014 ____________________ 1 CPA auditor, CA, public accountancy permit No. A120628 FINANCIAL STATEMENTS 2013-2014 5 Operating Fund Statement of operations and fund balance Year ended March 31, 2014 Notes 2014 2013 $ $ Revenue Subscriptions 55,427,451 58,514,335 Uncollectible subscriptions (1,835,221) (1,714,532) 53,592,230 56,799,803 Interest 179,211 176,581 53,771,441 56,976,384 Expenses Fundraising, communication and administrative costs 8 8,067,736 7,928,061 Result before allocations and assistance to agencies 45,703,705 49,048,323 Allocations to agencies — Schedule 4 46,415,738 47,329,911 Assistance to agencies, social research and community services 8 3,783,956 3,768,614 50,199,694 51,098,525 Deficit (4,495,989) (2,050,202) Fund balance at beginning 42,665,753 45,009,955 Interfund transfer 6 1,200,000 (294,000) Fund balance at end 39,369,764 42,665,753 The accompanying notes are an integral part of these financial statements. 6 FINANCIAL STATEMENTS 2013-2014 Stabilization Fund Statement of operations and fund balance Year ended March 31, 2014 Notes 2014 2013 $ $ Revenue Investments 621,188 494,638 Net result 621,188 494,638 Fund balance at beginning 5,983,353 5,488,715 Interfund transfer 6 (1,200,000) — Fund balance at end 5,404,541 5,983,353 The accompanying notes are an integral part of these financial statements. FINANCIAL STATEMENTS 2013-2014 7 FondsCapital d’opérations Asset Fund ÉtatStatement des résultats of operations et du solde and fund du fonds balance ExerciceYear ended terminé March le 31, 31 2014mars 2014 Notes 2014 2013 $ $ Revenue Investments 14,436 16,108 Expenses Amortization of fixed assets 217,527 263,853 Other 184,931 181,745 402,458 445,598 Deficit (388,022) (429,490) Fund balance at beginning 6,024,020 6,159,510 Interfund transfer 6 — 294,000 Fund balance at end 5,635,998 6,024,020 The accompanying notes are an integral part of these financial statements. 8 FINANCIAL STATEMENTS 2013-2014 FondsDevelopment d’opérations Fund ÉtatStatement des résultats of operations et du solde and fund du fonds balance ExerciceYear ended terminé March le 31, 31 2014mars 2014 2014 2013 $ $ Revenue Investments 10,377 9,304 Donation: Fondation Centraide du Grand Montréal 250,000 220,000 260,377 229,304 Expenses Training, research and development expenses 212,247 194,115 Net result 48,130 35,189 Fund balance at beginning 964,055 928,866 Fund balance at end 1,012,185 964,055 The accompanying notes are an integral part of these financial statements. FINANCIAL STATEMENTS 2013-2014 9 Balance sheet As at March 31, 2014 2014 2013
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