Season 2018 – 2019

68th Annual Report

WATER POLO - An Olympic Tradition

2018 – 2019 Annual Report

Contents Page Number

1. 2018 – 2019 Officials 3

2. President’s Report 5

3. Finance Report 7

3.1 Overview 7 3.2 Government Grants 8 3.3 Board of Management’s Report 9 3.4 Statement of Profit or Loss and Other Comprehensive Income for the Year Ended 30 June 2019 (Unaudited) 10 3.5 Statement of Financial Position for the Year Ended 30 June 2019 (Unaudited) 13 3.6 Statement of Cash Flows for the Year Ended 30 June 2019 (Unaudited) 14 3.7 Notes to the Financial Statements for Year Ending 30 June 2019 15 3.8 Statement by Members of the Board 18

4. State Representative Teams 19

4.1 16 & Under Girls National Aged Club Championships 19 4.2 16 & Under Boys National Aged Club Championships 20 4.3 Australian Youth Championships 21

5. Season Statistics & Awards 24

5.1 Premiership Tables 24 5.2 Best and Fairest 26 5.3 Water Polo South Awards 26 5.4 Australian Water Polo League – FYFE Jets 27

6. Membership 29

7. Governance 30

8. Sponsors 31

Water Polo South Australia – 2018/19 Annual Report Page 2

2018 – 2019 Annual Report

1. 2018 – 2019 Officials

LIFE MEMBERS

Ron Howell Jill Glastonbury (dec) Bruce Chisholm (dec) Margaret Jones Paul Raynor Jon Harmer John Bird Lynn Martin Des Clark Gary Mavrinac Brian Knevitt Shaun Baker Peter Bayne Chris Turner Graeme Litster David Martin Alan Dowling John Medcalf Derek Seret

HONORARY LIFE MEMBERS (SA Olympians)

Charlie Turner Michael Turner Chris Wybrow Rod Owen Jones Rafael Sterk Isobel Bishop

BOARD OF DIRECTORS President Peter Cleary Finance Director Kathleen McHugh Director Damon Maslen Director Simon West Director Jon Harmer Director Jessica Martin Director Michelle Barnes

OFFICERS & OFFICIALS Public Officer Member Protection Officer Maritza Manojlovic

STAFF Executive Officer Sarah Kelly (Resigned 18 January 2019) Mark Howells (Resigned 9 August 2019) Peter Cleary (Acting) Sports Administration Officer Melissa Beames Sports Administration Assistant Anna Porcaro Head Coach Dusan Damjanovic (contract completed 30 June 2019)

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2018 – 2019 Annual Report

STATE REPRESENTATIVE TEAMS Coaches 14 & Under Boys Shaun Baker 14 & Under Girls Millie Lewis 16 & Under Boys Mark Parrish Dusan Damjanovic Stefan Porobic 16 & Under Girls Millie Lewis 18 & Under Boys Dusan Damjanovic 18 & Under Girls Eddie Denis

Managers 14 & Under Boys Matt Martin 14 & Under Girls Melissa Beames 16 & Under Boys Tim Slaven Stefan Porobic Sophie Scott-Young 16 & Under Girls Melissa Beames 18 & Under Boys Kathy Friend 18 & Under Girls Sophie Munchenberg

AUSTRALIAN WATER POLO LEAGUE Coaches Men Dusan Damjanovic Women Eddie Denis

Managers Men Jon Harmer Women Ellen Traeger (Home) / Jon Harmer (Away)

AFFILIATED CLUBS Adelaide Tritons Adelaide Vikings Eastern Saints Henley Sharks

Water Polo South Australia – 2018/19 Annual Report Page 4

2018 – 2019 Annual Report

2. President’s Report

This year has been challenging for many reasons, but here are the key reasons:

 We again recorded a loss. This year’s loss was $9,299 which was significantly less than 2017-18 but still unacceptable.

 Our contract with our Head Coach Dusan Damjanovic concluded on 30th June 2019 and we have been unable to agree terms for his continuance.

 We have been unable to retain our Executive Officers with Sarah Kelly and Mark Howells both resigning to take on bigger and higher paying roles.

 Thanks to the support of our coaches, we have had several athletes present at Australian under aged selection camps but we have not had any selected. The message from the National Coaches is that the athletes need more exposure to coaches (who reside mainly in ) so there is a better understanding of the national game style expectations. This is needs to be addressed otherwise we will continue to lose athletes to Sydney clubs if they believe it is their best pathway to Australian selection.

 The sport at the level has had a tumultuous year. Dissatisfaction with the financial performance of WPA led to calls for Board resignations. This caught the attention of Sport Australia who demanded the sport engage in a governance review to create a more modern structure that in its view would be less susceptible to factions, disparate strategies, unnecessary costs and leadership churn. This matter is ongoing and until resolved will mean that participation funding from Sport Australia will be held back. SA has been represented in these discussions through Susie Smith, a WPA Board member, and me. I believe we are both working to find a solution that will bring the focus back on the sport and less on the Boardroom.

On a more positive note:

 The continue to compete in the Australian Water Polo League. A second Brisbane team dropped out and Victoria is still unable to field a team that shows the pressures on competing at this level, particularly from a cost perspective. It costs around $130,000 to field our men’s and women’s teams. This is only possible through the support from the players and the generous sponsorship from Fyfe, Schinellas, the Office of Recreation, Sport and Racing (ORSR), the Warradale Hotel, as well as individual player sponsors. Our thanks also must go to our coaches, Eddie Denis and Dusan Damjanovic, as well as the team managers Jon Harmer and Ellen Traeger

 Under the leadership of Mark Howells, WPSA engaged with the Clubs and other interested people in our community on how to develop our sport, with emphasis on growing our participation numbers. Even though Mark has left, we will use his work to implement this plan over the next year.

 There we remarkably few Code of Conduct issues so my thanks to the whole community.

 We were able to send six teams to the inaugural Australian Youth Championships and Under 16 girls and boys’ teams to the National Aged Club Championships.

 We are investigating, with the support of WPA, the opportunity to merge our administrative functions into the WPA organisation. The aim would be to create efficiencies, provide our office staff with access to an organisation more able to provide HR, IT and financial support. This is only in its conceptual phase and no change will be implemented unless we can see significant benefits to WPSA, an ability to retain our State decision making (important to the ORSR) and at a cost, that is

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2018 – 2019 Annual Report

less than other options. We will work through this slowly and seek community input throughout before any recommendation is put to our membership.

I would like to thank Melissa Beames who has worked tirelessly at the office despite two changes of EO and the challenges that have kept presenting themselves. I also extend thanks to Anna Porcaro who has picked up organising our competitions; working our grants program and supporting on many other aspects that help us exist. Both women deserve our gratitude and continuing support.

Thank you also to the Technical Committee of Jason Wedding, Jet van Duijn, Tony Hall, Tony Grooby and Catherine O’Sullivan. Particular thanks to Jason and Tony who are stepping down this year for all they have put into the TC as well as into referees and the game in general. We will advertise for replacements after the AGM.

Our Board also deserves our appreciation. Unfortunately, Kathleen McHugh, Simon West and Damon Maslen have decided to step down at this AGM. All have been invaluable Board members and have worked tirelessly to help sort our accounts and finances out over the past years. This has not been easy and I am confident we are in better shape because of their efforts.

Finally, the Board’s most sincere thanks go to all of the volunteers, coaches, referees and table officials that are essential to our sport. There is always more to do, so please take their lead and join in where you can.

Peter Cleary President

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2018 – 2019 Annual Report

3. Finance Report

3.1 Overview

Completion of the Financial Report 2018-19 has not been possible in time for the AGM. The financial position as stated in the Profit and Loss Statement, as well as the Balance Sheet, have been worked with our accountant, Mr Michael Jenke and the Finance Committee of the Board. We are satisfied that they are up to date and accurate.

After the appointment of the auditor at the AGM an audit of the accounts will be undertaken and the completed and audited accounts will be formally submitted to the members, so we comply with our obligations under the Associations Act and the requirements of the ORSR.

The following should be noted with respect to the Financial Statements:

1. We remain heavily dependent on Grant funding so we maintain a close relationship with the ORSR to ensure we remain eligible and aware of new grant opportunities. Anna Porcaro has specific responsibility for this function.

2. Administrative and coaching costs were again a challenge to profitability. We were unable to get a reasonable contribution to the Head Coach costs from WPA so we have been forced to restructure the Head Coach position. The completion of service by Dusan Damjanovic enables us to look for ways to engage a coaching director in a manner that enables us to keep to budget.

3. The position of Executive Officer will not be filled until we have reviewed the operational model with WPA. It is hard to retain quality people in this role due to its part-time nature and requirement for an almost full-time commitment.

4. We have established levy accounts for players who aspire to State or AYC squads. Funds are received in advance of expenditure on pool facilities, coaches and travel. We are confident that this will avoid State team losses seen in the previous years.

5. Membership numbers remain low. Without a growth in member numbers, we will continue to find it hard to sustain the sport. Many players and parents remind us of the cost of water polo but without a strong growth in membership, it is hard to distribute the fixed costs (pool hire, administration etc.) to lessen the individual burden.

6. The Jets showed how commitment to fundraising could help teams. Thanks to the efforts of Tammy Taylor and Yvette West, the Jets held successful Film and Quiz nights as well as combined end of year function. The Jets portion was near $25,000. Thanks to Tammy and Yvette together with all those who supported these efforts.

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2018 – 2019 Annual Report

3.2 Government Grants

Water Polo South Australia has continued to receive funding from the Officer of Recreation, Sport & Racing throughout the year, receiving a total of $106,750. The grants that were awarded to Water Polo South Australia in the 2018 – 2019 financial year were:

Sport & Recreation Provide leadership, $27,500 (excl. GST) Funded until 30 June Sustainability Program policies and 2021 administrative services

Sport & Recreation Club development $18,000 (excl. GST) Funded $13,000 for Development & program 2019 – 2020 Inclusion Program

Sport & Recreation Inclusive water polo $15,000 (excl. GST) Development & program Inclusion Program

Sport & Recreation High performance $45,000 (excl. GST) Funded until 30 June Development & development program 2020 Inclusion Program

Sport & Recreation Girls U12 & U14 $1,250 (excl. GST) Development & development program Inclusion Program

Water Polo South Australia will continue to identify new grant opportunities during the 2019 – 2020 year to ensure sufficient funding is received to grow, develop and promote water polo in South Australia.

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2018 – 2019 Annual Report

3.3 Board of Management’s Report

Your Board Members submit the financial report of Water Polo South Australia Inc. for the financial year ended 30 June 2019.

Board Members The names of Board Members throughout the year and at the date of this report are:

Peter Cleary (Chairperson) Kathleen McHugh (Director of Finance) Damon Maslen Simon West Jessica Martin Jon Harmer Michelle Barnes

All Board Members act in an honorary capacity in the ordinary course of business.

Principal Activities The principal activities of the association during the financial year were to provide governance and assistance to clubs that participate in the sport of Water Polo in South Australia. This includes the running of club amateur competitions and partial management of the State’s National League team.

Significant Changes No significant change in the nature of these activities occurred during the year.

Operating Result The Surplus / (deficit) from ordinary activities amounted to $(9,299) (2018: $(70,846)).

Events After Reporting Date At the time of this report there has been no events that will significantly impact the Financial Statements as at 30 June 2019 to result in any necessary comments.

Signed in accordance with a resolution of the Members of the Board.

Chairperson ______Peter Cleary

Director of Finance ______Kathleen McHugh

Dated this day of 2019

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2018 – 2019 Annual Report

3.4 Statement of Profit or Loss and Other Comprehensive Income for the Year Ended 30 June 2019 (Unaudited)

2019 2018 Jets NWPL Income Jets NWPL Player Levy Income (44002) 29,356.36 64,430.01 Jets NWPL Fundraising (44010) 24,711.10 17,487.77 Jets NWPL ASF donations 25,292.56 0.00 Jets NWPL Sponsorship (44012) 15,000.00 18,818.18 Jets NWPL Gate Takings (44015) 3,392.20 0.00 Jets NWPL Travel Income 136.36 10,378.12 Jets NWPL Uniform Income (44030) 1,248.08 2,807.93 Jets NWPL Presentation (44020) 7,910.72 0.00 Jets Training Fees 8,730.00 0.00 Total Jets NWPL Income 115,777.38 113,922.01

Jets NWPL Expense Head Coach Wages (60502) 64,679.74 72,250.00 Jets HP Accommodation (64001) 9,635.26 19,819.10 Jets HP Airfare (64005) 1,568.81 10,556.65 Jets HP Car Rental (64010) 3,619.07 4,992.77 Jets HP Fundraising Expense (64055) 12,262.88 3,475.20 Jets HP Import Player Expense (64060) 5,927.05 5,178.30 Jets HP National League Fee (64035) 45,625.96 44,916.89 Jets HP Other Travel Expense (64025) 132.75 0.00 Jets HP Petrol & Insurance (64015) 238.12 889.91 Jets HP Pool Hire Expense (64030) 6,630.03 7,963.17 Jets HP Pres & Catering (64045) 1,971.37 0.00 Jets HP Squad Equipment (63200) 1,061.60 1,586.86 Jets HP Sundry Expense (64065) 45.19 667.50 Jets HP Trophies (64050) 532.50 442.50 Jets HP Uniform Expense (64020) 5,389.00 8,553.50 Total Jets NWPL Expense 159,319.33 181,292.35

Jets NWPL surplus/(loss) (43,541.95) (67,370.34)

State Team Income State Squad Training Income (42300) 56,693.69 42,894.21 State Team Accommodation (43001) 82,218.89 39,634.13 State Team Admin Levy (43007) 11,990.81 9,461.85 State Team Airfare (43002) 71,046.45 46,719.86 State Team Car Hire (43003) 15,531.26 6,324.00 State Team Entry & Pool Fee (43005) 10,346.50 (102.48) State Team Petrol, Parking & Insurance (43004) 1,354.41 918.22 State Team Player Levy (43006) 21,802.59 13,098.21 State Team Sundry Income (43020) 1,963.82 0.00 State Team Training Fee (43012) 0.00 (436.36) State Team Uniform (43010) 25,444.41 81.82 Total State Team Income 298,392.83 158,593.46

State Team Expenses Coaching Payment (60236) 40,199.55 32,813.44 State Development Pool Hire (60216) 42,404.93 24,117.19 State Team Accommodation (62001) 82,042.73 44,291.77 State Team Airfare (62005) 73,956.29 46,029.20 State Team Car Rental (62010) 13,776.21 10,926.81 State Team Entry & Pool Fees (62020) 29,454.57 13,081.83 State Team Petrol, Parking & Insurance (62015) 2,107.30 1,840.19 State Team Photos (62025) 0.00 (3,582.16) State Team Sundry Expense (62035) 2,854.87 69.47

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2018 – 2019 Annual Report

State Team Uniform Expense (62030) 24,051.95 (3,425.70) Total State Team Expenses 310,848.40 166,162.04

State Team surplus/(loss) (12,455.57) (7,568.58)

Competitions Income Southern Schools Competition (45100) 669.13 600.00 Total Competitions Income 669.13 600.00

Competitions Expense Competitions Trophy Expense (61025) 210.00 0.00 Competitions Pool Hire Expense (61050) 409.09 0.00 Referee Payment (60237) 6,979.04 11,772.00 Total Competitions Expense 7,598.13 11,772.00

Competitions surplus/(loss) (6,929.00) (11,172.00)

Operating Income Development Programs (46001) 53.53 343.87 Online Booking Fee (Refund) 1,244.41 787.43 School Development Program (45000) 5,634.54 6,744.55 Traineeship Grant (40024) 4,818.18 1,500.00 WPSA Club Affiliation (41003) 28,940.81 5,599.94 WPSA Coaching Course Income (40035) 209.09 104.55 WPSA Comp Hosting Income (to be archived) 0.00 114.06 WPSA Competition Pool Income (41007) 0.00 13,921.81 WPSA Competition Refereeing Income (41050) 0.00 9,635.00 WPSA Donation (40005) 0.00 (0.18) WPSA Fundraising (40006) 1,799.99 4,061.66 WPSA Grants - Leadership and administration (40026) 27,500.00 27,500.00 WPSA Late Fees Collected (40020) 130.45 0.00 WPSA Player Regist & Transfer (41001) 33,919.65 53,902.70 WPSA Referee Course Income (40036) 218.18 36.37 WPSA Sundry Income (40045) 50.00 555.24 WPSA Uniforms (40052) 272.73 1,458.07 WPSA Bank Interest (40031) 930.94 1,408.80 Total Operating Income 105,722.50 127,673.87

Operating Expenses Administrative & General Accounting Fees (60101) 650.01 2,656.36 Administration fee (60102) 0.01 (59.21) Advertising (60150) 926.00 575.00 Affiliations & Memberships (60155) 790.82 327.27 Bank Charges/Fees (60160) 3.52 1.20 Bad Debt (60105) (2,000.00) (3,055.33) Board Expenses (60163) 0.00 23.58 Capitation & Insurance (60186) 182.20 11,104.12 Debt recovery fees 338.18 0.00 Equipment Purchases (60175) 454.06 1,402.60 Fees - Sporting Pulse (60176) 0.00 2,087.91 Honoraria (60510) 0.00 2,850.00 Meeting Expenses (60170) 368.11 292.03 Photocopy (60213) 1,810.92 1,660.01 Postage / Freight (60215) 9.09 0.00 IT Internet charges (60190) 1,142.40 816.20 IT Minor Software and Consulting (60191) 0.00 665.16 Office Equipment (60212) 1,508.14 660.78 Printing & Pub & stationary (60225) 439.52 776.47 Schools Development Expense (66000) 290.90 2,190.29 Tournament merchandise (60253) 0.00 2.50

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2018 – 2019 Annual Report

Web site admin (60505) 420.00 0.00 WPSA Comp Hosting Expense (60248) (to be archived) 0.00 6,477.21 WPSA Fundraising expenses (60178) 0.00 5,689.77 WPSA Grants Expense - Leadership and Administration 0.00 286.36 (65026) WPSA Trophy expense (60275) 1,270.00 2,274.90 WPSA Uniform Expense (60270) 1,120.00 68.18 Total Administrative & General 9,723.88 39,773.36 Employment Accrued Annual Leave (60500) (1,239.04) 0.00 Administration Wages (60513) 43,952.01 41,039.24 Executive Officer Wage (60503) 30,655.42 38,502.96 Finance Officer (60506) 500.00 8,712.00 Super Contributions (60511) 9,252.97 11,857.47 Staff Amenities (60501) 852.34 1,266.84 Trainee Wages (60507) 0.00 3,986.20 Workcover (60515) 1,464.30 2,114.95 Total Employment 85,438.00 107,479.66 Occupancy Rent - office space (60217) 5,183.02 4,648.30 Office Cleaning (60210) 816.86 733.26 Office Utilities (60211) 589.08 540.00 Total Occupancy 6,588.96 5,921.56 Travel CEO - Travel exp (60168) 2,310.43 2,696.25 M/V Parking/Petrol (60220) 16.74 0.00 Online Booking Fees (Expense) 1,827.46 824.63 Total Travel 4,154.63 3,520.88

Depreciation expense 2,554.40 3,871.71 Annual leave payout (60103) 1,423.69 6,039.00 Total Operating Expenses 109,883.56 166,606.17

Operating surplus/(loss) (4,161.06) (38,932.30)

WPSA surplus/(loss) (67,087.58) (125,043.22)

Development Projects Income WPSA Grants - Club Development (40029) 18,000.00 20,000.00 WPSA Grants - Council 5,000.00 0.00 WPSA Grants - FlippaBall (40030) 0.00 9,000.00 WPSA Grants - Governance Reform (40027) 0.00 13,000.00 WPSA Grants - High Performance (40028) 45,000.00 45,000.00 WPSA Grants - Inclusive WP Program 16,250.00 0.00 Total Development Projects Income 84,250.00 87,000.00

Development Projects expenses Balls (60156) 494.91 0.00 Development Wages (60504) 24,548.66 31,604.76 Training & Develop - Coaches (60255) 69.94 0.00 Training & Develop - Ref & Off (60265) 63.64 0.00 Training & Develop - Staff (60260) 732.01 658.97 WPSA Grants Expense - Club Development (65029) 252.26 9.27 WPSA Grants Expense - FlippaBall (65030) 0.00 303.33 WPSA Grants Expense - High Performance (65028) 300.00 227.27 Total Development Projects Expenses 26,461.42 32,803.60

Development surplus/(loss) 57,788.58 54,196.40

Nett surplus/(loss) (9,299.00) (70,846.82)

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2018 – 2019 Annual Report

3.5 Statement of Financial Position for the Year Ended 30 June 2019 (Unaudited)

30 Jun 2019 30 Jun 2018 Assets Bank WPSA Access #0023 72.72 122.92 WPSA Online #9227 12,911.47 9,173.06 WPSA Trans #2547 3,506.22 20,735.11 ASF Monies not yet Received 23,916.16 0.00 Total Bank 40,406.57 30,031.09

Current Assets Accounts Receivable (11200) 14,795.98 29,156.16 Doubtful Debt Allocation (11260) (5,038.97) (7,038.97) Deposits Paid (11240) 0.00 650.91 Petty Cash (11170) 299.00 330.00 Prepaid Expenses (11250) 0.00 89,349.28 Provision Account (11150) 0.00 1,500.00 Uniform stock at cost (11230) 7,706.66 7,982.11 Total Current Assets 17,762.67 121,929.49

Fixed Assets Plant & Equipt at cost (13510) 9,658.00 9,658.00 Computer at cost (13410) 3,855.00 3,855.00 Accumulated Depreciation - Plant & Equipment (11,180.11) (8,625.71) (13511) Total Fixed Assets 2,332.89 4,887.29 Total Assets 60,502.13 156,847.87

Liabilities Current Liabilities Accounts Payable 46,759.04 132,581.38 Accrued Expenses 0.00 2,000.00 Accrued Annual Leave (21430) 2,315.16 2,130.51 GST (2,015.11) (7,673.09) PAYG Wages Account (21410) 2,554.00 7,646.00 Player Levy Accounts 1,211.92 0.00 Superannuation Accrual (21420) 0.00 3,546.13 Unpaid Super Liability Account 2,359.18 0.00 Total Current Liabilities 53,184.19 140,230.93 Total Liabilities 53,184.19 140,230.93

Net Assets 7,317.94 16,616.94

Equity Current Year Earnings (9,299.00) (70,846.82) Retained Earnings (38000) 16,616.94 87,463.76 Total Equity 7,317.94 16,616.94

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2018 – 2019 Annual Report

3.6 Statement of Cash Flows for the Year Ended 30 June 2019 (Unaudited)

2019 Operating Activities Receipts from customers 666,437.96 Payments to suppliers and employees (631,436.20) Cash receipts from other operating activities (21,565.11) Net Cash Flows from Operating Activities 13,436.65

Investing Activities Proceeds from sale of property, plant and 2,554.40 equipment Other cash items from investing activities 9,460.70 Net Cash Flows from Investing Activities 12,015.10

Financing Activities Other cash items from financing activities (15,076.27) Net Cash Flows from Financing Activities (15,076.27)

Net Cash Flows 10,375.48

Cash and Cash Equivalents Cash and cash equivalents at beginning of period 30,031.09 Cash and cash equivalents at end of period 40,406.57 Net change in cash for period 10,375.48

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2018 – 2019 Annual Report

3.7 Notes to the Financial Statements for Year Ending 30 June 2019

1. Summary of Significant Accounting Policies

a) Basis of Preparation

In the officers’ opinion, the incorporated association is not a reporting entity because there are no users dependent on general purpose financial statements.

These are special purpose financial statements that have been prepared for the purposes of complying with the South Australian legislation the Associations Incorporation Act 1985 and associated regulations. The officers have determined that the accounting policies adopted are appropriate to meet the needs of the members of Water Polo South Australian Inc.

These financial statements have been prepared in accordance with the recognition and measurement requirements specific by the Australian Accounting Standards and Interpretations issued by the Australian Accounting Standards Board (‘AASB’) and the disclosure requirements of AASB 101 ‘Presentation of Financial Statements’, AASB 107 ‘Statement of Cash Flows’, AASB 108 ‘Accounting Policies, Changes in Accounting Estimates and Errors’, AASB 1048 ‘Interpretation and Application of Standards’ and AASB 1054 ‘Australian Additional Disclosures’, as appropriate for not-for-profit oriented entities.

Material accounting policies adopted in the preparation of these financial statements are presented below and have been consistently applied unless otherwise stated.

The financial statements have been prepared on an accruals basis and are based on historical costs modified, where applicable, by the measurement at fair value of selected non-current assets, financial assets and financial liabilities.

b) Comparative Amounts

Comparatives are consistent with prior years, unless otherwise stated.

Where a change in comparatives has also affected the opening retained earnings previously presented in a comparative period, an opening statement of financial position at the earliest date of the comparative period has been presented.

c) Income Tax

As the company is a not-for-profit organisation, it has been granted exemption from the Commissioner of Taxation for the payment of income tax.

d) Revenue and Other Income

Revenue is recognised when the amount of the revenue can be measured reliably, it is probable that economic benefits associated with the transaction will flow to the entity and specific criteria relating to the type of revenue as noted below, has been satisfied.

Revenue is measured at the fair value of the consideration received or receivable and is presented net of returns, discounts and rebates.

All revenue is stated net of the amount of goods and services tax (GST).

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2018 – 2019 Annual Report

Grant revenue

Government grants are recognised at fair value where there is reasonable assurance that the grant will be received and all grant conditions will be met.

If conditions are attached to the grant which must be satisfied before it is eligible to receive the contribution, the recognition of the grant can be measured reliably.

When grant revenue is received whereby the entity incurs an obligation to deliver economic value directly back to the contributor, this is considered reciprocal transaction and the grant revenue is recognised in the statement of financial position as a liability until the service has been delivered to the contributor, otherwise the grant is recognised as income on receipt.

Other revenue

Other revenue is recognised when it is received or when the right to receive payment is established.

e) Goods and Services Tax (GST)

Revenue, expenses and assets are recognised net of the amount of goods and services tax (GST), except where the amount of GST incurred is not recoverable from the Australian Taxation Office (ATO).

Receivables and payables are stated inclusive of GST.

The net amount of GST recoverable from, or payable to, the ATO is included as part of receivables or payables in the statement of financial position.

Cash flows in the statement of cash flows are included on a gross basis and the GST component of cash flows arising from investing and financing activities which is recoverable from, or payable to, the taxation authority is classified as operating cash flows.

f) Property, Plant and Equipment

Plant and equipment

Plant and equipment are measured using the cost model.

Depreciation

The depreciable amount of all property, plant and equipment, except for freehold land is depreciated on a straight-line method from the date that management determine that the asset is available for use.

Assets held under a finance lease and leasehold improvements are depreciated over the shorter of the term of the lease and the assets useful life.

The depreciation rates used for each class of depreciable asset are shown below:

Fixed asset class Depreciation rate Plant and equipment 5 – 50% Low Value Pool – Initial 18.75% Low Value Pool – Thereafter 37.5%

At the end of each annual reporting period, the depreciation method, useful life and residual value of each asset is reviewed. Any revisions are accounted for prospectively as a change in estimate.

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2018 – 2019 Annual Report

g) Cash and Cash Equivalents

Cash and cash equivalents comprises cash on hand, demand deposits and short-term investments which are readily convertible to known amounts of cash and which are subject to an insignificant risk of change in value.

h) Employee Benefits

Provision is made for the Association’s liability for employee benefits arising from services rendered by employees to the end of the reporting period. Employee benefits that are expected to be settled within one year have been measured at the amounts expected to be paid when the liability is settled.

i) Economic Dependence

Water Polo South Australia Inc. is dependent on the funding from grants from various sources for the majority of its revenue used to operate the business. At the date of this report the directors have no reason to believe the funding from state government grants will not continue to support Water Polo South Australia Inc.

j) Critical Accounting Estimates and Judgements

The directors evaluate estimates and judgements incorporated into the financial report based on historical knowledge and best available current information. Estimates assume a reasonable expectation of future events and are based on current trends and economic data, obtained both internally and externally and within the association.

Trade Receivables

Collectively of trade receivables is reviewed on an ongoing basis. A provision for impairment of trade receivables is raised when there is objective evidence that the association will not be able to collect the amounts owing due to significant financial difficulties or other relevant circumstances in relation to a specific debtor.

k) New Accounting Standards and Interpretations Not Yet Effective

Australian accounting standards and interpretations that have recently been issued but are not yet effective have not been early adopted by the association for the annual reporting period ended 30 June 2019. The Association has not yet assessed the impact of these new or amended Accounting standards and interpretations.

2. Contingencies

In the opinion of the Officers, the Association did not have any contingencies at 30 June 2019 (2018: None).

3. Related Parties

a) Transactions with Related Policies

Transactions with related parties are on normal commercial terms and conditions no more favourable than to those available to other persons unless otherwise stated.

There were no trade receivables from or trade payables to related parties at the reporting date.

There were no loans to or from related parties.

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2018 – 2019 Annual Report

4. Going Concern

The association has incurred a loss for the year of $(9,299). The Board does not believe deficit indicates the existence of a material uncertainty which may cast significant doubt about the association’s ability to continue as a going concern due to current asset position of $7,317 to support that as at the date of this report the Association is able to pay its debts as and when they fall due.

5. Association Details

The principal place of business and registered office of the association is:

South Australian Aquatic & Leisure Centre

443 Morphett Road, Oaklands Park SA 5046

3.8 Statement by Members of the Board

The Board has determined that the association is not a reporting entity and that this special purpose financial report should be prepared in accordance with the accounting policies outlined in Note 1 to the financial statements.

In the opinion of the Board, the financial report as set out on pages 7 to 18:

1. Presents a true and fair view of the financial position of Water Polo South Australian Inc. as at 30 June 2019 and its performance for the year ended on that date.

2. At the date of this statements, there are reasonable grounds to believe that Water Polo South Australia Inc. will be able to pay its debts as and when they fall due.

This statement is made in accordance with a resolution of the Board and is signed for and on behalf of the Board by:

Chairperson ______Peter Cleary

Director of Finance ______Kathleen McHugh

Dated this day of 2019

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4. State Representative Teams

4.1 16 & Under Girls National Aged Club Championships

Hobart, Tasmania – Monday, 1 to Saturday, 6 October 2018

ADELAIDE JETS Sarah Fleming (C) Adelaide Vikings Saskia Jonats (G) Eastern Saints Charlotte Dirk Henley Sharks Tahlia Scipioni Eastern Saints Imogen Cavill Eastern Saints Kate Baker Adelaide Vikings Makayla Roberts Henley Sharks Lucy Hammond Adelaide Tritons India Hutchings Henley Sharks Tayla Dawkins Henley Sharks Emma Eade Eastern Saints Alyssa Woolley Eastern Saints Sophie Lambert Henley Sharks

Coach Emily Lewis Manager Melissa Beames

Results Triton 12-1 Loss Melville Marlins 10-2 Loss UTS Balmain Black 4-2 Loss Ryde Rhinos 3-4 Win Phantoms 3-6 Win St Peters Lutheran 3-7 Win ACU Cronulla Black 8-4 Loss

Placing 22nd

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4.2 16 & Under Boys National Aged Club Championships

Perth, – Tuesday, 2 to Sunday, 7 October 2018

ADELAIDE JETS ADELAIDE STEALTH Nicolas Maddern (C) Eastern Saints William Ayres (C) Adelaide Tritons Sam Potter (G) Eastern Saints Thomas Mestrov (G) Eastern Saints Nathanael Swan Adelaide Tritons Christian Scamoni Adelaide Vikings Angus Parker Adelaide Vikings Ben Taylor Adelaide Vikings Finlay Suttie Henley Sharks Jack Slaven Adelaide Vikings Sam McKenzie Adelaide Tritons Orion Sommariva Eastern Saints Ky Bishop Adelaide Vikings Duc Pham Eastern Saints Noah Gladdy Adelaide Vikings Marcello Guider Eastern Saints Owen Gladdy Adelaide Vikings James Wheeler Adelaide Tritons Hamish Shute Adelaide Tritons Karim Hennes Adelaide Tritons Jett Stevenson Henley Sharks Dougie Scott-Young Eastern Saints Arash Khoshkhoo Adelaide Tritons Sebastian Lockie Eastern Saints Mac Perry Melbourne Collegians

Coach Dusan Damjanovic Coach Mark Parrish Manager Stefan Porobic Manager Tim Slaven

Results Phantoms 2-32 Win Results Canberra 28-0 Loss Drummoyne 6-8 Win Ryde 2-11 Win Dolphins 2-17 Win UNSW Wests 24-0 Loss UNSW Wests 10-6 Loss Melville Saints 5-4 Loss UWA Bears 12-8 Loss UWA Blues 21-1 Loss Sunny City 2-7 Win Phantoms 4-6 Win Syd Uni Gold 0-7 Win Tasmania 7-4 Loss Richmond 2-10 Win Triton Sharks 3-6 Win Hunter Blue 5-4 Loss Newman Orca’s 4-8 Win

Placing 10th Placing 23rd

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4.3 Australian Youth Water Polo Championships

Brisbane, Queensland – Saturday, 12 to Thursday, 24 January 2019

14 & UNDER BOYS 14 & UNDER GIRLS Ben Taylor (C) Adelaide Vikings Olivia Scamoni (C) Adelaide Vikings William Disney (G) Eastern Saints Zara Dirk (G) Henley Sharks Sam Waltham Adelaide Vikings Zoe Barnett Adelaide Vikings Charles Atkins Adelaide Vikings Lucy Hammond Adelaide Tritons Aleks Dobrijevic Adelaide Vikings Eliza Plouff Adelaide Tritons Daniel Spiby Adelaide Tritons Emily Laing Eastern Saints Henry Smart Adelaide Vikings Tayla Dawkins Henley Sharks Alex Harrington Eastern Saints Camila Falcon Eastern Saints Nicolas Pamula Adelaide Vikings Ella Broadbent Henley Sharks Ben Baker Adelaide Vikings Emily Baldwinson Adelaide Tritons Will Read Henley Sharks Isabella Cordera Adelaide Tritons Max Sullivan Adelaide Vikings Milly Bradley Henley Sharks Jake Martin Adelaide Vikings Sophie Lorraine Adelaide Tritons

Coach Shaun Baker Coach Emily Lewis Manager Matthew Martin Manager Melissa Beames

Results River City 5-8 Win Results ACU Cronulla 1-2 Win Ovens & Murray 8-8 Draw Newman Waves 2-18 Win Cudas 2-24 Win Brisbane Girls 2-6 Win UWA Gold 4-19 Win Mermaids Blue 5-8 Win UTS Balmain 6-10 Win SNB Breakers 3-2 Loss Syd Uni Blue 19-4 Loss Mermaids Pink 12-3 Loss Hunter 8-8 Draw UTS Balmain 8-4 Loss Central Coast 4-5 Win All Hallows School 7-5 Loss Canberra 6-3 Loss Melville Marlins 2-7 Win SNB Breakers 7-4 Loss UTS Balmain 6-9 Win

Placing 12th Placing 5th

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16 & UNDER BOYS – ADELAIDE JETS 16 & UNDER BOYS – ADELAIDE STEALTH Owen Gladdy (C) Adelaide Vikings Dougie Scott-Young (C) Eastern Saints Thomas Mestrov (G) Eastern Saints Brayden Smith (G) Adelaide Vikings Ben Taylor Adelaide Vikings Jack Truong Adelaide Tritons Rory Lethbridge Adelaide Tritons Duc Pham Eastern Saints Hamish Shute Adelaide Tritons Ned Gauvin Eastern Saints Simon Pottharst Adelaide Tritons James Wheeler Adelaide Tritons Marcello Guider Eastern Saints Karim Hennes Adelaide Tritons Sam McKenzie Adelaide Tritons William Saliba Adelaide Tritons Arash Khoshkhoo Adelaide Tritons Ned Mintz Eastern Saints William Ayres Adelaide Tritons Sebastian Lockie Eastern Saints Declan Hillman Adelaide Vikings Jude Band Adelaide Vikings Christian Scamoni Adelaide Vikings Harry Mintz Eastern Saints Jack Slaven Adelaide Vikings Harry Mintz Eastern Saints

Coach Mark Parrish Coach Stefan Porobic Manager Tim Slaven Manager Sophie Scott-Young

Results UWA Blue 8-12 Win Results Melville Sharks 24-0 Loss Hunter A 12-7 Loss River City Blue 6-10 Win Drummoyne Black 5-18 Win Syd Uni Gold 15-1 Loss UTS Balmain 4-6 Win Triton Blue 11-3 Loss UWA Bears 10-4 Loss Hunter B 8-7 Loss Canberra 3-5 Win Ovens & Murray 13-1 Loss DVE/Richmond 10-5 Loss Cudas 11-13 Win UWA Bears 7-5 Loss River City Blue 10-9 Loss Hunter A 10-9 Loss

Placing 8th Placing 26th

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18 & UNDER BOYS 18 & UNDER GIRLS Jesse Taylor (C) Adelaide Vikings Alyssa West (C/G) Henley Sharks Sam Potter (G) Eastern Saints Holly Porter Henley Sharks Nathanael Swan Adelaide Tritons India Hutchings Henley Sharks Nicholas Maddern Eastern Saints Alyssa Woolley Eastern Saints Hamish Shute Adelaide Tritons Sarah Fleming Adelaide Vikings Angus Parker Adelaide Vikings Charlotte Dirk Henley Sharks Owen Gladdy Adelaide Vikings Tahlia Scipioni Eastern Saints Tyson Friend Adelaide Tritons Kate Baker Adelaide Vikings Noah Gladdy Adelaide Vikings Autumn Grooby Adelaide Vikings Kai Peters Adelaide Tritons Nikki Miller Eastern Saints Jet Lewis Adelaide Tritons Holly Rate Adelaide Tritons Orion Sommariva Eastern Saints Sophie Lambert Henley Sharks Jett Stevenson Henley Sharks Saskia Jonats Eastern Saints Makayla Roberts Henley Sharks

Coach Dusan Damjanovic Coach Eddie Denis Manager Kathy Friend Manager Sophie Munchenberg

Results Hunter 10-3 Loss Results UNSW Wests 12-5 Loss Cudas 3-21 Win Barras 5-3 Loss Canberra 8-12 Win Tamworth/Central 4-1 Loss UWA Bears 15-6 Loss UWA Bears 10-5 Loss River City Blue 0-23 Win UTS Balmain 10-3 Loss Syd Uni Suns 3-20 Win Drummoyne 9-5 Loss Sunshine Coast 5-12 Win ACU Cronulla 9-6 Loss Drummoyne 5-7 Win Sydney Uni 11-4 Loss Sunshine Coast 3-4 Win All Hallows School 5-3 Loss

Placing 13th Placing 14th

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5. Season Statistics & Awards

5.1 Premiership Tables

Men’s A Grade Pos Team P W L D B FF For Agst % Pts

1 Adelaide Vikings 6 5 1 0 2 0 83 51 88 21 2 Adelaide Tritons 5 2 3 0 3 0 38 41 55 11 3 Eastern Saints/Henley Sharks 5 1 4 0 3 0 40 69 40 8

Grand Final Adelaide Tritons def Adelaide Vikings (10 – 6)

Women’s A Grade Pos Team P W L D B FF For Agst % Pts

1 Adelaide Tritons 10 7 2 1 5 0 83 53 80 32 2 Henley Sharks 10 4 4 2 5 0 59 63 60 24 3 Adelaide Vikings/Eastern Saints 10 2 6 1 5 1 59 85 40 16

Grand Final Henley Sharks def Adelaide Tritons (7 – 5)

Men’s B Grade Pos Team P W L D B FF For Agst % Pts

1 Adelaide Vikings 13 11 1 1 2 0 141 69 90 47 2 Henley Sharks 14 9 4 1 1 0 113 94 75 42 3 Adelaide Tritons 13 5 5 2 2 1 84 89 56 29 4 Eastern Saints White 13 3 8 0 2 2 68 110 38 20 5 Eastern Saints Blue 7 0 6 0 1 1 34 78 21 6

Semi Final Henley Sharks def Adelaide Tritons (9 – 5) Grand Final Adelaide Vikings def Henley Sharks (8 – 5)

Women’s B Grade Pos Team P W L D B FF For Agst % Pts

1 Adelaide Vikings 10 6 3 0 5 1 43 35 68 27 2 Eastern Saints 10 5 2 0 5 3 37 32 55 22 3 Henley Sharks 10 4 4 0 5 2 35 48 50 20

Semi Final Eastern Saints def Henley Sharks (6 – 5) Grand Final Adelaide Vikings def Eastern Saints (8 – 5)

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Boy’s 18 & Under Pos Team P W L D B FF For Agst % Pts

1 Adelaide Tritons 10 10 0 0 5 0 90 44 100 40 2 Adelaide Vikings 10 4 5 0 5 1 63 52 53 21 3 Eastern Saints 10 1 9 0 5 0 37 94 33 13

Grand Final Adelaide Vikings def Adelaide Tritons (13 – 12)

Girl’s 17 & Under Pos Team P W L D B FF For Agst % Pts

1 Eastern Saints 15 11 4 0 0 0 129 83 80 48 2 Adelaide Vikings 15 10 3 1 0 1 107 79 75 45 3 Henley Sharks 15 5 9 1 0 0 83 100 52 31 4 Adelaide Tritons 15 3 12 0 0 0 79 136 40 24

Semi Final Adelaide Vikings def Henley Sharks (8 – 2) Grand Final Eastern Saints def Adelaide Vikings (5 – 3)

Boy’s 16 & Under Pos Team P W L D B FF For Agst % Pts

1 Adelaide Vikings 15 13 0 2 0 0 166 69 93 56 2 Adelaide Tritons 15 9 4 2 0 0 144 97 73 44 3 Eastern Saints Blue 15 4 10 0 0 1 105 125 43 26 4 Eastern Saints White 15 1 12 0 0 2 41 165 27 16

Semi Final Adelaide Tritons def Eastern Saints Blue (14 – 6) Grand Final Adelaide Vikings def Adelaide Tritons (15 – 8)

Boy’s 14 & Under Pos Team P W L D B FF For Agst % Pts

1 Adelaide Vikings Black 12 11 0 0 3 1 213 12 92 44 2 Adelaide Vikings Red 12 9 2 0 3 1 95 54 79 38 3 Eastern Saints 12 4 8 0 3 0 69 137 50 24 4 Adelaide Tritons 12 4 8 0 3 0 71 144 50 24 5 Henley Sharks 12 1 11 0 3 0 36 137 31 15

Semi Final #1 Adelaide Vikings Black def Adelaide Tritons (16 – 4) Semi Final #2 Adelaide Vikings Red def Eastern Saints (10 – 4) Grand Final Adelaide Vikings Black def Adelaide Vikings Red (21 – 2)

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Girl’s 14 & Under Pos Team P W L D B FF For Agst % Pts

1 Henley Sharks/Adelaide Vikings 15 13 2 0 0 0 200 64 90 54 2 Adelaide Tritons White 15 8 5 1 0 1 161 142 65 39 3 Adelaide Tritons Blue 15 7 7 1 0 0 152 175 62 37 4 Eastern Saints 15 1 12 0 0 2 46 178 27 16

Semi Final Adelaide Tritons White def Adelaide Tritons Blue (14 – 8) Grand Final Henley Sharks/Adelaide Vikings def Adelaide Tritons White (16 – 3)

Mixed 12 & Under Pos Team P W L D B FF For Agst % Pts

1 Adelaide Vikings 10 9 0 0 5 1 65 24 90 36 2 Eastern Saints 10 3 6 0 5 1 34 61 45 18 3 Henley Sharks 10 3 3 0 5 4 41 55 38 15

Grand Final Adelaide Vikings def Eastern Saints (5 – 2)

5.2 Best and Fairest

A GRADE MEN Charlie Bates Adelaide Tritons A GRADE WOMEN Sophie Munchenberg Adelaide Tritons B GRADE MEN Anthony Martin Henley Sharks B GRADE WOMEN Olivia Scamoni Adelaide Vikings 18 & UNDER BOYS Jet Lewis Adelaide Tritons 17 & UNDER GIRLS Tahlia Scipioni Eastern Saints 16 & UNDER BOYS Sam McKenzie Adelaide Tritons 14 & UNDER BOYS Ben Taylor Adelaide Vikings 14 & UNDER GIRLS Lucy Hammond Adelaide Tritons

5.3 Water Polo South Australia Awards

VOLUNTEER OF THE YEAR Jason Wedding Henley Sharks COACH OF THE YEAR Shaun Baker Adelaide Vikings CLUB OF THE YEAR Henley Sharks

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2018 – 2019 Annual Report

5.4 Australian Water Polo League – FYFE Adelaide Jets

PLAYING LISTS

FYFE Adelaide Jets Men’s Team FYFE Adelaide Jets Women’s Team Joseph Parnis (C/G) Jessica Martin (C) Charlie Bates Victoria Risby (C/G) Daniel Hall Merel de Jong Warren Snyder Sophie Hill Nicholas Jordan Sarah Fleming Caelan Grooby Madeleine Lambert Nicolas Maddern Tahlia Scipioni Stefan Porobic Sophie Munchenberg Owen Gladdy Emily Lewis Fraser Woods Nicolette Miller Kent Inoue Holly Rate Timothy Jolly Autumn Grooby Jesse Taylor Kathleen McHugh Jet Lewis Alyssa West Samuel Potter Jack Cleary William Dayman

Coach: Dusan Damjanovic Coach: Eddie Denis Manager: Jon Harmer Manager: Ellen Traeger (Home) Jon Harmer (Away)

RESULTS

FYFE Adelaide Jets Men’s Team FYFE Adelaide Jets Women’s Team Loss 10 – 6 Fremantle Mariners Loss 12 – 8 Fremantle Mariners Loss 11 – 10 Fremantle Mariners Loss 22 – 13 UWA Torpedoes Win 9 – 14 UWA Torpedoes Loss 9 – 5 UWA Torpedoes Win 10 – 11 UWA Torpedoes Loss 14 – 6 Sydney Uni Lions Loss 12 – 10 Sydney Uni Lions Loss 10 – 8 Sydney Uni Lions Loss 12 – 6 Sydney Uni Lions Loss 9 – 7 UNSW West Magpies Loss 10 – 7 UNSW West Magpies Loss 20 – 9 UNSW West Magpies Loss 10 – 7 UNSW West Magpies Loss 17 – 9 ACU Cronulla Shark Win 7 – 9 ACU Cronulla Shark Loss 9 – 6 ACU Cronulla Sharks Loss 9 – 5 ACU Cronulla Sharks Loss 15 – 9 Queensland Thunder Win 8 – 9 Queensland Thunder Loss 17 – 4 Queensland Thunder Loss 8 – 4 Queensland Thunder Loss 12 – 6 Loss 15 – 3 Hunter Hurricanes Loss 18 – 3 Hunter Hurricanes Loss 14 – 9 Hunter Hurricanes Loss 11 – 6 Loss 12 – 6 Drummoyne Devils Loss 12 – 6 UTS Balmain Tigers Loss 12 – 7 UTS Balmain Tigers Loss 13 – 3 Drummoyne Devils Loss 13 – 6 Drummoyne Devils Loss 15 – 12 UTS Balmain Tigers Loss 7 – 6 UTS Balmain Tigers Loss 13 – 5

MILESTONES Jessica Martin 250 Games Stefan Porobic 50 Games Kathleen McHugh 200 Games Sophie Hill 50 Games Daniel Hall 150 Games Autumn Grooby 50 Games Nicholas Jordan 100 Games Emily Lewis 50 Games Joseph Parnis 100 Games

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AWARDS

FYFE Adelaide Jets Men’s Team Des Clark Trophy – Best & Fairest William Dayman Highest Goal Scorer Daniel Hall & Kent Inoue (25 Goals) Best Junior Nicolas Maddern Player’s Player Joseph Parnis

FYFE Adelaide Jets Women’s Team Jill Glastonbury Trophy – Best & Fairest Victoria Risby Highest Goal Scorer Merel de Jong (45 Goals) Best Junior Nicolette Miller Player’s Player Victoria Risby

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6. Membership

For the 2018/19 season, Water Polo South Australia Inc. had a total of 440 registered members.

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7. Governance

BOARD MEETING ATTENDANCE

Name Notes Total Attended Peter Cleary 6 Damon Maslen 6 Kathleen McHugh 6 Simon West 6 Jessica Martin 6 Jon Harmer Commenced October 2018 4 Michelle Barnes Commenced October 2018 5 John Flynn Concluded October 2019 1 Cat Carrol Concluded October 2019 0

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2018 – 2019 Annual Report

8. Sponsors

Water Polo South Australia would like to thank their sponsors for the 2018 – 2019 season. Their continued support is greatly appreciated and without their help, many aspects of our sport would not be accomplished.

It is hoped that the sponsors have valued their association and continue to support water polo in South Australia.

Our amazing partners for 2018 – 2019 were:

 Government of South Australia through the Office for Recreation, Sport & Racing

 South Australian Aquatic & Leisure Centre

 FYFE Pty Ltd

 The Warradale Hotel

 Phil Hoffman Travel

 Schinella’s – Your Local Market

 Dekker Motor Bodies

Water Polo South Australia – 2018/19 Annual Report Page 31