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2008/11/03 CORPORATE SERVICES COMMITTEE AGENDA EIGHTH MEETING Monday, November 3, 2008 City Hall, Council Chambers - 6:00 p.m. 1. Approval of the October 6, 2008 Corporate Services Minutes. 2. 2009 FUNDING REQUESTS Deputations: Niagara Falls Public Library GNGH Foundation Niagara Falls Board of Museums Women's Place of South Niagara Inc. YWCA Niagara Region Addition/Attachments for Information Purposes; Winter Festival of Lights Niagara Chair-A-Van St. John's Ambulance Project SHARE 3. Reports: Staff Contact: a) F-2008-42 Todd Harrison 2007 Municipal Performance Measures 4. Adiournment Niagarapalls MINUTES OF CORPORATE SERVICES COMMITTEE Seventh Meeting, Monday, October 6, 2008, Committee Room 2, 4:00 P.M. PRESENT: Mayor Ted Salci, Councillor Carolynn loannoni, Chair; Councillor Jim Diodati, Shirley Fisher„ Vince Kerrio, Bart Maves, Wayne Thomson Janice Wing and Victor Pietrangelo STAFF: Ed Dujlovic, Ken Burden, Serge Felicetti, Geoff Holman, Dean lorfida, Ken Beaman, Lee Smith, Steve Hamilton, Trent Dark, Marzenna Carrick, Todd Harrison and Lisa Wall. GUEST: Mark Palumbi, Crawford, Smith and Swallow; Gord West and Don Jackson, Niagara Falls Board of Musuems. PRESS: Corey Larocque, Niagara Falls Review Lori Sherman, Niagara This Week 1. REPORTS a) F-2008-37 2007 Consolidate Financial Statements Mark Palumbi of Crawford, Smith and Swallow outlined the 2007 audited statements. MOVED by Mayor Salci, seconded by Councillor Maves that Council receive this report for information. Motion: Carried Unanimously Action: Recommendation submitted to Council October 6, 2008. b) F-2008-39 Investing in Ontario Act Update MOVED by Mayor Salci seconded by Councillor Maves that Council refer the report to 2009 Budget deliberations. Motion: Carried Unanimously Action: Recommendation submitted to Council October 6, 2008. -2- c) F-2008-41 Lundy's Lane Battlefield Legacy Project MOVED by Councillor Thomson seconded by Councillor Diodati that; 1. Council approve the funding request forthe engagement of architects, to develop a set of tender ready construction drawings for the Niagara Falls Board of Museums Lundy's Lane Battlefield Legacy Project. 2. The final approval of the projects be deferred until the financial commitment of the other stakeholders is finalized. Motion: Carried Unanimously Conflict: Councillor Wing Action: Recommendation submitted to Council October 6, 2008. 2. NEW BUSINESS MOVED by Councillor Thomson seconded by Councillor Fisher that staff report back on the 2008 Council Remuneration. Motion: Carried Unanimously Action: Recommendation submitted to Council October 6, 2008. 4. ADJOURNMENT: MOVED by Councillor Maves seconded by Councillor Diodati that the regular meeting of the Corporate Services Committee be adjourned at 4:53 p.m. Motion: Carried Unanimously niagara falls public library September 29, 2008 forty eight Members of the Corporate Services Committee forty eight City of Niagara Falls victoria avenue Ladies and Gentlemen: niagara falls ontario I enclose the 2009 Proposed Operating Budget of the Niagara Falls Public L2E 4C5 Library Board. Tel.: 905/356-6080 Fax: 905/356:7004 Summary: The Board respectfully requests funding from the City of Niagara Falls of 9S,SOfor the operation of the public library in 2009. This is an increase of 2.94% over our 2008 approved municipal operating funding. The Board endeavours to exercise restraint with this modest increase. Provincial Government Financial Support: After our Ontario Base Grant was reduced 40% to $130,258 in 1996/1997, it has unfortunately remained frozen at that level by the provincial government. There has been no announcement yet from the Government of Ontario of any changes to our base funding in 2009 and no changes have been budgeted. Any further funding reductions will once again jeopardize our hours of operation, staffing levels and our book and non-print expenditures. User fees may increase again. Our Library Board advocated library service to each of the local candidates and to each of the political parties running in the last provincial election. The Board wrote that "The Niagara Falls Public Library Board encourages you and your party to support increasing provincial funding to Ontario's public libraries. One example is the public library per household operating provincial grant. This annual grant is conditional on adherence to the Public Libraries Act. This grant has not been increased in decades (only decreased). In 2007, the grant of $130,258 to the Niagara Falls Public Library represents only $3.85 for each of the 33,8 71 households in our City. Transfer from Library Reserves: P'1 $46,250 is budgeted to be transferred from library reserves for building upgrades including the public washrooms at the Victoria Avenue Library, ® r• new books and non-print materials. • niagara falls public library Increase in Ontario Minimum Wage: Ontario's minimum wage will increase more than 8.5% in 2009 which will ght increase the wages of our library's lowest paid part-time employees (called "Pages"). forty eight victoria Report on Reserve Funds: avenue The following is our Report on Reserve Funds as per our audited statements niagara as of Dec. 31, 2007: Automation Reserve $270,821; Gift/Special Projects falls Ontario Reserve $301,571; Property Maintenance Reserve $221,075. L2E 4C5 Tel.: 905/356-6080 40.000+ Active Borrowers: Fax: 905/356-7004 The Library Board serves over 40,000 active borrowers as well as thousands using materials in the library and thousands who ask reference questions to trained staff, attend programs for children and adults, view exhibitions in the Rosberg art gallery and attend events in library meeting rooms. In a typical week, more than 10,000 people enter our libraries. In a typical day, more than 8,000 searches are made on our website's Historic Niagara Digital Collections. We advocate on behalf of these library users. Conclusion: The Library Board asks for your support in 2009 to continue our efforts to provide a contemporary public library service to our community. Respectfully submitted, Carman G. Dix, Chair Niagara Falls Public Library Board 0 r• NIAGARA FALLS PUBLIC LIBRARY BOARD OPERATING BUDGET 2008 2009 Approved PROPOSED Budget Budget REVENUE: City grant: operating 3,683,325 3,791,550 +2.94% City grant: debentures 121,589 121,589 Provincial grants 157,058 130,300 Federal grants 1,600 2,500 Library Receipts 132,000 121,700 Donations 12,000 12,000 Transfer from Reserves 0 46,250 Surplus from previous year 73,448 0 4,181,020 4,225,889 EXPENDITURES Labour 2,367,200 2,439,800 Benefits 481,600 495,900 Staff Development 10,800 10,800 Books & Other Resources 369,000 346,700 Information Software 87,800 61,000 Information Hardware 18,000 10,300 Facilities: Materials 102,700 125,500 Hydro, Gas, Water, Telecomm. 179,800 201,400 Rent 79,000 79,000 Contracted Services 65,000 70,900 Insurance 51,000 53,000 Other Materials 150,000 150,000 Transfer to Reserves 37,531 10,000 Transfer to Capital 60,000 50,000 Debt Charges 121,589 121,589 4,181,020 4,225,889 Approved by Library Board: September 17, 2008 kN7A G•N•G•H FOUNDATION - PARTNERING WITH OUR COMMUNIW FOR A HEALTHIER NIAGARA - October 14, 2008 Mr. Todd Harrison Directory of Financial Services The City of Niagara Falls 4310 Queen Street P.O. Box 1023 Niagara Falls, ON L2E 6X55 Dear Todd, Thank you for your letter of September 25, 2008 and the opportunity to submit our request for funding support as part of the 2009 City budget process. Once again, we are asking the Council to consider a grant of $100,000 specifically for help with the purchase of new and replacement medical equipment for the emergency department at the Greater Niagara General Hospital. Such a commitment will assist the Hospital to replace outdated equipment in our facility which will help ensure the best possible medical care for everyone right here in Niagara Falls. In the past the City of Niagara Falls has supported their community hospital with donations in 2000 and 2001 totalling $200,000 for the purchase of new fluoroscopy equipment in the Diagnostic Imaging Department and since then another $400,000 was committed to help build the new E.R. Since 2006 $300,000 was received towards the purchase of new equipment for the Emergency Department. We would be happy to attend the November 3rd, 2008 Corporate Services Meeting being held in Council Chambers. Please let us know if our attendance is required. Again, thank you for your letter and for the City of Niagara Falls commitment to the residents ur community. Sin er y, er, air GH Fo dation Attachments (2) GREATER NIAGARA GENERAL HOSPITAL FOUNDATION 5546 Portage Road, P.O. Box 1018, Niagara Falls, ON L2E 6X2 Telephone 905-358-4900 • Facsimile 905-358-7443 GNGH Foundation Budget 2008-2009 April e u ge variance from nnua 2007-08 Annual 2008 2007.08 Budget Budget Budget Income Donations 1,136,205.61 1,283,333.33 -147,127.72 1,400,000.00 1,250,000.00 Interest& Investment Income 140,303.93 45,833.33 94,470.60 50,000.00 100,000.00 Miscellaneous Income 99.13 99.13 Total Income 1,276,608.67 1,329,166.66 -52,557.99 1,450,000.00 1,350,000.00 Expense Salaries & Benefits Salaries 161,075.57 0.00 161,075.57 0.00 171,713.00 Wage Subsidy from NHS -25,372.40 0.00 -25,372.40 0.00 -29,333.00 Fringe Benefits & other casts 35,447.73 0.00 35,447.73 0.00 36,000.00 171,150.90 206,250.00 -35,099.10 225,000.00 178,380.00 Program Expense Advertising 281.88 1,633.33 -1,55145 2,000.00 1,000.00 Donor Recognition 14,559.67 22,916.67 -8,357.00 25,000.00 15,000.00 Equipment 265.00 1,833.33 -1,568.33 2,000.00 1,000.00 Letter Shop 11,055.81 13,750.00 -2,694.19 15,000.00 15,000.00 Meetings 619,50 458.33 161.17 50100 500.00 Purchased Lists 0.00 2,291.67 -2,291.67 2,500.00 0.00 Postage 12425.22 16,500.00 -4,074.78 18,000.00 20,000.00 Professional Services 1,804.05 6,875,00 -5,070.95 7,500.00 5,000.00 Printing & Paper Supplies 8,667.06 25,666.67 -16,779.61 28,000.00 20,000.00 49,898.19 92,125.00 -42,226.81 100,500.00 77,500.00 General Administration Accounting Costs 2,465.76 2,750.00 -284.24 3,000.00 3,000.00 Audit Fees 4,635.00 4,563.33 51.67 5,000.00 6,000.00 Bank Charges 2,459.87 2,291.67 168.20 2,500.00 2,500.00 Insurance 1080.00 0.00 1,080.00 0.00 1,200.00 Meals - Administration 1,287.70 456.33 829.37 500.00 1,500.00 Mileage 450.60 641.67 -191.07 700.00 500.00 Office Supplies 1,506.41 2,750.00 -1,243.59 3,000.00 2,000.00 Other Costs 257.92 1,375.00 -1,117.08 1,500.00 500.00 Periodicals 0.00 275.00 -275.00 300.00 300.00 Telephone 777.99 1,375.00 -597.01 1,500.00 1,000.00 14,921.25 16,500.00 -1,57835 18,000.00 17,500.00 Business Machines Computers (new) 0.00 2,291.67 .2,291.67 2,500.00 2,500.00 Computers (tech support) 0.00 916.67 -916.67 0.00 8,500.00 Furniture& Equipment 0.00 0.00 0.00 1,000.00 0.00 0.00 3,206.34 -3,208.34 3,500.00 11,000.00 Professional Development Other Associations 468.80 366.67 1D2.13 400.00 500.00 Course Fees 1,191.37 3,666.67 -2,475.30 4,000.00 2,600.00 Travel & Convention 1,950.11 1,375.00 575.11 1,500.00 2,000.00 3,610.28 5408.34 -1,798.06 5,900.00 5,000.00 Recognition & Support Advertising 0.00 1,833.33 -1,833.33 2,000.00 2,000.00 Volunteer Recognition/Support 0.00 916.67 -916.67 1,000.00 1,000.00 Donor Support 5,996.90 5,500.00 496.90 6,000.00 6,000.00 5,996.90 8,250.00 -419.77 9,00000 9,000.00 Special Event& Campaign Expenses 0.00 2,291.67 -2,291.67 2.50D Do 2,500.00 Total Expense 245,577.52 334,033.35 -84,330.83 364,400.00 300,880.00 Net Income 1,031,031.15 995,133.31 35,897.84 1,085,600.00 1,049,120.00 Other Expense Depreciation Expense 2,826.31 1,833.33 992.98 2,000.00 3,300.00 Investment Mgmt Fees 9,705.50 9,466.67 23823 10,000.00 12,000.00 Loss (Gain) on Endowment Investments 29,354.67 0.00 29,354.67 0.00 Donations to GNGH 394,931.07 275,000.00 119931.07 300,000.00 400,000.00 Total Other Expense 436,617.55 286,000.00 150 817.55 312,000.00 415,300.00 FUNDS AVAILABLE IN CURRENT YEAR 594,213.60 709,133.33 .114,919.73 773,600.00 633,820.00 Crawford smith swallow THE GREATER NIAGARA GENERAL HOSPITAL FOUNDATION Financial Statements March 31, 2008 crawl~ord smith swallow THE GREATER NIAGARA GENERAL HOSPITAL FOUNDATION Financial Statements March 31, 2008 Table of Contents Page Auditors' Report 1 Statement of Financial Position 2 Statement of Changes in Net Assets 3 Statement of Operations 4 Statement of Cash Flows g Notes to Financial ,Statements 6-12 Schedule of TD Private Investment Counsel Partfolio 13 Crawford Smith d Smith a a ntaSwallow c Chartered rente LLP rawlord 1*- 4741 Queen Strebl Niagara Falls., Ontario 1.~1111111111 C1~71/ (7, V 1 Niag1V. tnJ/V L2E 2M2 Telethon e (905) 356-4200 swallow Telecopier(905) 356-3610 Ofbi es m: Niagara Falls, Ontario St. Catharines, Ontario For[ Bie. Ontario Niagara-on-the Lake, Ontario Port Colborne. Ontario AUDITORS' REPORT To the Directors of The Greater Niagara General Hospital Foundation We have audited the statement of financial position of The Greater Niagara General Hospital Foundation as at March 31, 2008 and the statements of changes in net assets, operations and cash flows for the year then ended. These financial statements are the responsibility of the Foundation's management. Our responsibility is to express an opinion on these financial statements based on our audit, Except as explained in the following paragraph, we conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. In common with many charitable organizations, the Foundation derives revenue from public donations, the completeness of which is not susceptible of satisfactory audit verification. Accordingly, our verification of this revenue was limited to amounts recorded in the records of the Foundation and we were not able to determine whether any adjustments might be necessary to donation revenue, excess of revenue over expenditures, assets and net assets. In our opinion, except for the effect of adjustments, if any, which we might have determined to be necessary had we been able to satisfy ourselves concerning the completeness of the donations referred to in the preceding paragraph, these financial statements present fairly, in all material respects, the financial position of the Foundation as at March 31, 2008 and the results of its operations and its cash flows for the year then ended in accordance with Canadian generally accepted accounting principles. As required by section 96(2) of the Ontario Corporations Act, we report that, in our opinion, these principles have been applied on a basis consistent with that of the preceding year except for the accounting change as described in note 2. llz~-Z - Niagara Falls, Ontario May 22, 2008 CRAWFORD, SMITH AND SWALLOW CHARTERED ACCOUNTANTS LLP LICENSED PUBLIC ACCOUNTANTS 1 THE GREATER NIAGARA GENERAL HOSPITAL FOUNDATION STATEMENT OF FINANCIAL POSITION March 31, 2008 Assets 2008 2007 Current Assets Cash 889,579 1,379,898 Temporary investments 1,392,851 1,414,718 Accounts receivable 2,607 2,176 Accrued interest receivable 55,275 50,030 Contribution receivable 2,845 2,845 2,343,157 2,849,667 Investments - note 3 1,131,833 1,107,833 Capital Assets - note 4 10,485 5,478 3,485,475 3,962,978 Liabilities and Net Assets Current Liabilities Accounts payable and accrued liabilities 114,017 180,862 Deferred Contributions - note 5 1,588,784 2,356,280 1,702,801 2,537,142 Net Assets 1,782,674 1,425,836 3,485,475 3,962,978 Signed on behalf of the Board: Director Director See accompanying notes 2 crawford smith Z swallow THE GREATER NIAGARA GENERAL HOSPITAL FOUNDATION STATEMENT OF CHANGES IN NET ASSETS for the year ended March 31, 2008 Invested in Internally Capital Restricted Assets Assets Unrestricted Balance, Beginning of Year 5,478 1,140,538 279,820 Excess (Deficiency) of Revenue over Expenses - note 7 (3,094) 359,932 Investment in Capital Assets - note 7 8,101 (8,101) Internally Imposed Restrictions - note 13 31,429 (31,429) Balance, End of Year 10,485 1,171,967 600,222 Total Total 2008 2007 Balance, Beginning of Year 1,425,836 1,156,716 Excess of Revenue over Expenses 356,838 269,120 Investment in Capital Assets - note 7 Internally Imposed Restrictions - note 13 Balance, End of Year 1,782,674 1,425,836 See accompanying notes 3 Crawford smith C8Z swallow THE GREATER NIAGARA GENERAL HOSPITAL FOUNDATION STATEMENT OF OPERATIONS for the year ended March 31, 2008 2008 2007 Revenue Donations 521,733 278,635 Investment income - note 6 147,132 206,403 Contribution revenue - note 5 1,424,834 2,849,272 Gain (loss) on investments - note 10 (12,941) 48,532 Other income _ 99 411 2,080,857 3,383,253 Operating Expenses Advertising and promotion 13,080 10,296 Amortization 3,094 2,737 Donations recognition - patrons' wall 12,707 11,185 Postage 15,006 7,559 Printing, stationery and office 24,870 16,597 Professional fees 10,534 11,309 Salaries and payroll taxes 194,503 239,548 Travel _ 718 598 274,512 299,829 Donations Greater Niagara General Hospital Site _ 1,449,507 2,814,304 Excess of Revenue over Expenses 356,838 269,120 See accompanying notes 4 crawford smith C~ swallow THE GREATER NIAGARA GENERAL HOSPITAL FOUNDATION STATEMENT OF CASH FLOWS for the year ended March 31, 2008 2008 2007 Operating Activities Excess of revenue over expenses 356,838 269,120 Amortization 3,094 2,737 Loss on disposal of capital assets 464 Net decrease in deferred contributions (767,496) (1,924,944) Working capital used by operations (407,564) (1,652,623) Changes in working capital components - note 8 (50,654) 2,640,745 Funds provided (used) by operating activities (458,218) 988,122 Investing Activities Purchase of capital assets (8,101) (2,108) Increase in investments (24,000) (9,628) Funds used by investing activities (32,101) (11,736) Increase (Decrease) in Cash Position (490,319) 976,386 Cash Position, Beginning of Year 1,379,898 403,512 Cash Position, End of Year 889,579 1,379,898 See accompanying notes 5 craw1brd smith C8Z swallow THE GREATER NIAGARA GENERAL HOSPITAL FOUNDATION NOTES TO FINANCIAL STATEMENTS for the year ended March 31, 2008 Organization The Greater Niagara General Hospital Foundation (the "Foundation") was incorporated in March, 1974 under the laws of the Province of Ontario. The corporation operates as a charitable foundation in Niagara Falls, Ontario. The Foundation is registered under the Income Tax Act and accordingly is exempt from income taxes, provided certain requirements are met. 1. Significant Accounting Policies The financial statements of the Foundation are the representations of management prepared in accordance with Canadian generally accepted accounting principles consistently applied except for the accounting change as described in note 2. Because a precise determination of many assets and liabilities is dependent upon future events, the preparation of periodic financial statements necessarily involves the use of estimates and approximations. These have been made using careful judgement in the light of available information. The financial statements have, in management's opinion, been properly prepared within reasonable limits of materiality and within the framework of the accounting policies summarized below: Revenue recognition The Foundation follows the deferral method of accounting for contributions. Restricted contributions are recognized as revenue in the year 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 assured. Restricted investment income is recognized as revenue in the year in which the related expenses are incurred. Unrestricted investment income is recognized as revenue when earned. Investments Investments are classified as held-for-trading and reported at fair value. They are initially recognized at acquisition cost and subsequently re-measured at fair value at each reporting date. Investment income Interest income is recognized when earned, dividends when declared, and investment gains and losses when realized or based on fair value on the statement of financial position date for investments classified as held-for-trading. Gifts-in-kind Gifts-in-kind are recognized when the fair value can be reasonably estimated, the materials are used in the normal course of operations and the organization would have purchased the materials if they had not been contributed. 6 crawford smith Z swallow THE GREATER NIAGARA GENERAL HOSPITAL FOUNDATION NOTES TO FINANCIAL STATEMENTS for the year ended March 31, 2008 1. Significant Accounting Policies - continued Capital assets and amortization Capital assets are recorded at cost. Expenditures for maintenance and repairs are charged to operating expenses. Amortization is calculated using the straight line method over their estimated useful lives as follows: Computer equipment - 20% Furniture - 20% Leasehold improvements - 20% Additions during the year are amortized from the month of acquisition. Disposals are amortized until the month of disposition. Gains or losses on assets sold or otherwise disposed of are included in the statement of operations. Contributed services Volunteers contribute a significant amount of their time each year in assisting the Foundation in carrying out its activities. Because of the difficulty of determining their fair value, contributed services are not recognized in the financial statements. 2. Accounting Change Effective April 1, 2007, the Foundation adopted the Canadian Institute of Chartered Accountants ("CICA") Handbook sections 3855 "Financial Instruments - Recognition and Measurement" and 3861 "Financial Instruments - Disclosure and Presentation". These handbook sections have revised the accounting for financial instruments. As provided under these standards, the prior year comparative figures have not been restated. There was no adjustment necessary to beginning net assets as a result of the change in accounting policy. 3. Investments 2008 2007 Cash value of planned giving insurance policies 54,713 48,421 Investment certificate bearing interest at 4.15% maturing July, 2011 16,000 16,000 TD Private Investment Counsel portfolio at market value - see schedule 1 1,061,120 1,043,412 1,131,833 1,107,833 7 crawford smith Z swallow THE GREATER NIAGARA GENERAL HOSPITAL FOUNDATION NOTES TO FINANCIAL STATEMENTS for the year ended March 31, 2008 4. Capital Assets Accumulated Cost Amortization 2008 2007 Computer equipment 13,088 9,894 3,194 5,478 Furniture 4,405 440 3,965 Leasehold improvements 3,695 369 3,326 _ 21,188 10,703 10,485 5,478 5. Deferred Contributions Deferred contributions represent unspent resources externally restricted for various purposes and restricted operating funding received in the current year to be spent at some point in the future. Changes in the deferred contributions balance are as follows: 2008 2007 Beginning balance, related to operating funding 2,356,280 4,281,224 Add restricted amounts received in the year 656,674 923,650 Less amounts recognized as revenue in the year (1,424,834) (2,849,272) Ending balance related to operating funding 11588,120 2,355,602 Restricted investment income earned 664 678 Ending balance 1,588,784 2,356,280 6. Investment Income Investment income earned is reported as follows: 2008 2007 Investment income earned for the year 147,796 207,081 Less restricted amounts deferred (664) 6( 78) Total investment income recognized as revenue 147,132 206,403 8 crawford smith Z swallow THE GREATER NIAGARA GENERAL HOSPITAL FOUNDATION NOTES TO FINANCIAL STATEMENTS for the year ended March 31, 2008 7. Investment in Capital Assets (a) Investment in capital assets is calculated as follows: 2008 2007 Capital assets 10,485 5,478 (b) Change in net assets invested in capital assets is calculated as follows: 2008 2007 Excess of expenses over revenue: Amortization of capital assets (3,094) (2,737) Loss on disposal of capital assets (464) (3,094) (3,201) Net changes in investment in capital assets: Purchase of capital assets 8,101 2,108 9 crawford smith C8Z swallow THE GREATER NIAGARA GENERAL HOSPITAL FOUNDATION NOTES TO FINANCIAL STATEMENTS for the year ended March 31, 2008 8. Statement of Cash Flows Changes in working capital components include: 2008 2007 Temporary investments 21,867 2,550,997 Accounts receivable (431) 4,800 Accrued interest receivable (5,245) 5,796 Contribution receivable 13,820 Accounts payable and accrued liabilities (66 845) 65,332 (50,654) 2,640,745 Interest 2008 2007 Interest received 142,551 212,877 9. Pension Agreement The Foundation makes contributions to the Hospitals of Ontario Pension Plan (HOOPP), which is a multi-employer plan, on behalf of approximately 3 members of its staff. The plan is a defined benefit plan which specifies the amount of the retirement benefit to be received by the employees based on the length of service and rates of pay. The amount contributed to HOOPP for the year was $ 17,315 and is included in salaries and payroll taxes in the statement of operations. 10. Capital Gains (Losses) - Realized/Unrealized 2008 2007 Capital gains realized during the year 95,277 41,824 Net unrealized capital gains, end of year 80,059 188,277 175,336 230,101 Net unrealized capital gains, beginning of year (188,277) (181,569) (12,941) 48,532 10 crawford smith Z swallow THE GREATER NIAGARA GENERAL HOSPITAL FOUNDATION NOTES TO FINANCIAL STATEMENTS for the year ended March 31, 2008 11. ER Campaign In May, 2002 the Foundation launched a campaign to raise approximately $ 4,500,000 (increased in March 2005 to $ 8,800,000) through the raising of gifts and pledges over the next five years. These funds will be used to construct and equip a new ER at the GNGH site. As at March 31, 2008, approximately $ 5,371,572 (2007 - $ 4,805,616) in donations has been received. Approximately $ 8,585,185 in total, has been pledged to this campaign. Related campaign administrative expenses to date total $ 280,000. 12. Equipment Campaign In March, 1998 the Foundation launched a campaign to raise approximately $ 4,500,000 through the collection of pledges over the next five years. These funds were to be used to purchase equipment on behalf of the Greater Niagara General Hospital. As at March 31, 2008, approximately $ 4,317,161 (2007 - $ 4,316,911) has been received and depending on the restrictive nature of the donation, the donation is either included in deferred contributions or net assets on the balance sheet. The current balance of outstanding pledges related to the campaign and yet to be received is $ 38,807. Related campaign administrative expenses to date total $ 123,000. 13. Restrictions on Net Assets During the year, the Foundation internally restricted $ 31,429 of unrestricted net assets to be held for future expenditure purposes. These internally restricted amounts are not available for other purposes without approval of the Foundation's board of directors. The amount internally restricted for the current year includes interest in the amount of $ 44,370 and an adjustment for capital losses experienced on the investment portfolio of $ 12,941. 11 crawlord smith Z swallow THE GREATER NIAGARA GENERAL HOSPITAL FOUNDATION NOTES TO FINANCIAL STATEMENTS for the year ended March 31, 2008 14. Financial Instruments Interest rate risk The Foundation's investment portfolio includes bonds and as such, is exposed to the risk that the value of these instruments will fluctuate due to changes in market interest rates. Market risk The Foundation's investment portfolio includes Canadian and U.S. equities and as such, is exposed to the risk that the value of these instruments will fluctuate as a result of changes in market prices whether those changes are caused by factors specific to the individual security or its issuer or factors affecting all securities traded in the market. Currency risk The Foundation's investment portfolio includes U.S. equities and as such, is exposed to the risk that the value of these instruments will fluctuate due to changes in foreign exchange rates. Cash Flow Risk 'The Foundation's financial instruments include temporary investments which bear interest at prevailing market rates and mature within the next fiscal year. Accordingly, the Foundation is exposed to cash flow risks relating to potential fluctuations in market interest rates. Fair value of financial instruments The carrying amounts of cash, temporary investments, accounts receivable, and accounts payable and accrued liabilities and deferred contributions approximate their fair value because of the short maturity of these instruments. Financial instrument classification Cash, temporary investments and investment are classified as held-for-trading. Accounts and other receivables are classified as loans and receivables. Accounts payable and accrued liabilities and deferred contributions are classified as other liabilities. Financial risk management The Foundation manages investment risk by maintaining a well diversified portfolio and engages fund managers encompassing a broad range of investment philosophies and styles. The finance committee is responsible for monitoring performance, recommending changes to the investment policy and selecting fund managers. The board of directors are ultimately responsible for governance and strategic direction of the investment portfolio. 12 Crawford smith Z swallow THE GREATER NIAGARA GENERAL HOSPITAL FOUNDATION Schedule 1 SCHEDULE OF TD PRIVATE INVESTMENT COUNSEL PORTFOLIO for the year ended March 31, 2008 Cost Market Canadian equities 223,796 327,988 U.S. equities 101,580 91,790 Global equities 96,009 90,799 Bonds 509,990 500,887 Other cash equivalents 49,687 49,656 981,062 1,061,120 See accompanying notes 13 crawlord smith CBZ swallow No, Ci ty of Niagara Falls Board of Museums 3!', 5810 Ferry Street - Niagara Falls - Ontario - L2G 1S9 e j Tel: 905-358-5082 Fax: 905-358-0920 :J, Mr. Todd Harrison, Director of Financial Services City of Niagara Falls City Hall 4310 Queen Street Niagara Falls, Ontario L2E 6X5 October 17th, 2008. Dear Mr. Harrison, The City of Niagara Falls Board of Museums would like to take this opportunity to accept your invitation to present our 2009 budget requests to the Corporate Services Committee of City Council, and will be present at City Hall on November 3', 2008. Mr. Gordon West, Chair of the Museums Board and Kathleen Powell, Museums Manager will be in attendance to provide a short presentation regarding our budget requests. Thank you very much, Sincerely, Kathleen Powell Manager, City of Niagara Falls Museums CC. Board of Museums Gordon West City of Niagara Falls Board of Museums Reserve Accounts As at September 1", 2008 Board of Museums Raffle Account 6388466 $27,970.06 Monies from this account were raised by the Board of Museums in 2007-2008 through a raffle and other miscellaneous fundraising initiatives whose proceeds are to be directed towards the Board of Museums Bicentennial Battlefield Legacy Project which includes interpretive trails on the Lundy's Lane Battlefield and and expansion of the Lundy's Lane Historical Museum Total $27,970.03 Lundy's Lane Historical Museum Earned Income Account 109047 $781.59 Money Market GIC 8652463-01 $143,193.48 (at June 1", 2008) Monies from this account are intended for larger expenditures for equipment and/or repairs, and funds raised towards a capital expansion of the facility. In late 2007, a portion of the funds from the Earned Income Account was invested in a Money Market GIC. The funds in the GIC and all funds earned through interest are still restricted to their intended use as noted above. Earned income from the GIC is reinvested into the GIC. Accessions Account 109022 $705.73 Money Market GIC 8652463-02 $16,602 (at June 1" , 2008) This account is maintained for purchasing artifacts for the Museum's collection, as well as items related to the collection not budgeted for in the Museum's Operating Budget, such as shelving, conservation equipment and conservation services. In late 2007, a portion of the funds from the Accessions Account was invested in a Money Market GIC. The funds in the GIC and all funds earned through interest are still restricted to their intended use as noted above. Earned income from the GIC is reinvested into the GIC. Total $155,107.50 Willoughby Historical Museum Earned Income Account 7-150972-8 $6854.36 Accessions Account 7-150972-8 $995.25 Total $7838.59 The money in these accounts has been obtained through admissions, donations, photocopy services, fundraising activities and raffles. The earned income account is reserved for purchasing and upgrading office and museums equipment that is not provided for in the budget. It is also used for artifact repair and conservation. The accessions account is reserved for purchasing artifacts related to the Museum' Statement of Purpose. City Held Reserve Funds SPR #7 - New Museum Building The funds in this account were used up in 2007 in order to complete the Concept Plan Update for the Lundy's Lane Historical Museum Expansion. SPR #17 - Lundy's Lane Museum Maintenance $ SPR # 251 - Armoury Painting and clean-up $ Heritage Week $53,953.51 This fund is for use by the Heritage Week Committee for projects related to the City's celebration of Heritage Week. craAwford smith 6& swa6W CITY OF NIAGARA FALLS BOARD OF MUSEUMS Financial Statements December 31, 2007 crawford s~a~o~w' CITY OF NIAGARA FALLS BOARD OF MUSEUMS Financial Statements December 31, 2007 Table of Contents Page Auditors' Report 1 Statement of Financial Position 2 Statement of Financial Activities 3 Statement of Changes in Financial Position 4 Notes to Financial Statements 5-6 Schedule of Operating Fund Activities 7 Schedule of Reserve Funds 8 Crawford! , Smith and Swallow Smith and Swallow Crawford Ca r..l / V 1 4741 Queen Street Niagara Falls, Ontario A,7l1LLLL<lllll lam`^J/V_ Niagara Smith L2E 21A2 Telephone (905( 3564200 swallow Telecopier 19051 356-3410 Offices in Niagara Falls, Ontario SI. Catharines, Ontario Fort Erie, Ontario Niagara-on the-Lake, Onlano Port Colborne. Ontario AUDITORS' REPORT To the Board Members of the City of Niagara Falls Board of Museums, Members of Council, Inhabitants and Ratepayers of The Corporation of the City of Niagara Falls, Ontario We have audited the statement of financial position of the City of Niagara Falls Board of Museums as at December 31, 2007 and the statements of financial activities and changes in financial position for the year then ended. These financial statements are the responsibility of the Board's management. 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 plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. In our opinion, these financial statements present fairly, in all material respects, the financial position of the Board as at December 31, 2007 and the results of its operations and its cash flows for the year then ended in accordance with Canadian generally accepted accounting principles. ~A - ej jfz~ Niagara Falls, Ontario June 26, 2008 CRAWFORD, SMITH AND SWALLOW CHARTERED ACCOUNTANTS LLP LICENSED PUBLIC ACCOUNTANTS 1 CITY OF NIAGARA FALLS BOARD OF MUSEUMS STATEMENT OF FINANCIAL POSITION December 31, 2007 2007 2006 Financial Assets Cash - note 2 73;879 211,664 Temporary investments, at cost 154,000 Accounts receivable 6;121 7,655 Accrued interest receivable 21886 Inventories 12;082 45,092 Due from City of Niagara Falls, Ontario 56;387 305,355. 264,411 Liabilities Accounts payable 19,645 9,521 Deferred revenue 48,822 Due to City of Niagara Falls, Ontario 1,096 19;645 59,439 Net Financial Assets 285,710, 204,972 Non Financial Assets Prepaid expenses '.::2,589:.. 8,076 Net Assets 288;299 213,048 Board Position Operating fund 122,281 85,404 Reserve funds 166;018 127,644 288,299 213,048 Signed on behalf of the Board: Director Director See accompanying notes 2 crawfom' smith Z8 swallow CITY OF NIAGARA FALLS BOARD OF MUSEUMS STATEMENT OF FINANCIAL ACTIVITIES for the year ended December 31, 2007 2007 2006 Revenues City of Niagara Falls, Ontario 525,812 412,074 Grants and allowances Province of Ontario 36;662 ' 17,277 Human Resources Development Canada 21207 1,777 Donations 942 352 Raffle 58,989, Other income 22;871 20,985 647,483, 452,465 Expenditures 1812 Task Force 6;835 Administration 1h013 9,088 Armoury 18;519 41,592 Artifact acquisition 4;28681795 Curatorial 9;915 51622 Interest 551 703 Maintenance 56A38- 42,858 Marketing and public relations 7,775' 7,808 Professional fees 44,981 ` 4,500 Raffle 37,08 Salaries and benefits 375 12-1 294,778 572,232 415,744 Change in Fund Balances 75;251 36,721 See accompanying notes 3 ciawlom' smith Z swallow CITY OF NIAGARA FALLS BOARD OF MUSEUMS STATEMENT OF CHANGES IN FINANCIAL POSITION for the year ended December 31, 2007 2007 2006 Operations Net revenues 75,251. 36,721 Uses Increase in temporary investments (15000)• Increase in accounts receivable (2,825) Increase in accrued interest receivable (21886) Increase in inventories (29,146) Decrease in due to City of Niagara Falls, Ontario {57,483) (26,157) Increase in prepaid expenses (6,793) Decrease in deferred revenue (48,822)! (263,191) (64,921) Sources Decrease in accounts receivable I;534 Decrease in inventories 3.3,010 Decrease in prepaid expenses 5,487 Increase in accounts payable 10;124 4,059 Increase in deferred revenue 48,822 ~50;I-55_ 52,881 Increase (Decrease) in Cash Position (137,785) 24,681 Cash Position, Beginning of Year 21`i664 186,983 Cash Position, End of Year 73,879 211,664 See accompanying notes 4 cmwford smith Z swallow CITY OF NIAGARA FALLS BOARD OF MUSEUMS NOTES TO FINANCIAL STATEMENTS for the year ended December 31, 2007 1. Significant Accounting Policies The financial statements of the City of Niagara Falls Board of Museums (the "Board") are the representations of management prepared in accordance with Canadian generally accepted accounting principles for local governments as recommended by the Public Sector Accounting Standards Board PSAB") of the Canadian Institute of Chartered Accountants. Significant accounting policies adopted by the Board are as follows: Accrual accounting The accrual method of reporting revenue and expenditure has been used. Fund accounting All interfund assets and liabilities and sources of financing and expenditures have been eliminated. Interest Interest earned on investments is credited directly to the related fund. Inventories Inventories are valued at lower of cost and net realizable value. Capital expenditures Capital expenditures are charged to current expenditures in the year incurred unless financed by long-term debt. 2. Cash 2007 2006 Unrestricted 64;746 84,020 Restricted 9,133 127,644 73,879.. 211,664 3. Contractual Obligation The Board has entered into a lease agreement for office equipment totaling $ 9,372, expiring March 2013. Minimum annual lease payments due in the next five years are as follows: $ 2008 - 1,704 2009 - 1,704 2010 - 1,704 2011 - 1,704 2012 - 1,704 5 crawford smith C8Z swallow CITY OF NIAGARA FALLS BOARD OF MUSEUMS NOTES TO FINANCIAL STATEMENTS for the year ended December 31, 2007 4. Financial Instruments Cash Flow Risk The Board is reflecting cash and temporary investment balances which bear interest based on market rates. Accordingly, the Board is exposed to the effects of interest rate fluctuations. Fair Values The carrying values of cash, temporary investments, accounts receivable, due from the City of Niagara Falls, and accounts payable approximate their fair values due to the relatively short periods to maturity of the instruments. 5. Economic Dependence The organization receives a significant portion of its revenues for operations from the following sources: City of Niagara Falls, Ontario Province of Ontario 6. Comparative Figures The comparative figures included in these financial statements have been reclassified to conform with the current year's presentation. 6 crawford smith Z swallow CITY OF NIAGARA FALLS BOARD OF MUSEUMS SCHEDULE OF OPERATING FUND ACTIVITIES for the year ended December 31, 2007 Budget 2007 2006 Revenues City of Niagara Falls, Ontario 488,762 525,812 412,074 Grants and allowances Province of Ontario 17,270 36;662 17,277 Human Resources Development Canada 3,150 2;207 1,777 Raffle 58,989, Other income 13,200 22 7884 20,850 522,382 X646,451 451,978 Expenditures 1812 Task Force 10,000 6,835} Administration 11,242 10;9099,088 Armoury 3,000 18,54-0,! 41,592 Artifact acquisition 2,975 4,'2-86 , 8,795 Curatorial 32,690 9;9155,622 Interest 551 703 Maintenance 64,375 56;038, 42,858 Marketing and public relations 10,452 7',7757,808 Professional fees 3,100 44,981-„ 4,500 Raffle 37,198 Salaries and benefits 384,548 375,121 294,778 522,382 572,188-, 415,744 Net Revenues 74;263 36,234 Transfers Transfer from (to) reserve funds (37=386), 31,500 Change in Operating Fund 361877_ 67,734 Operating Fund, Beginning of Year 85404. 17,670 Operating Fund, End of Year 122,281. 85,404 7 crawford smith Z swallow CITY OF NIAGARA FALLS BOARD OF MUSEUMS SCHEDULE OF RESERVE FUNDS for the year ended December 31, 2007 2007 2006 Revenues Donations -942 352 Other income 135 1-;032 487 Expenditures Administration 44 Net Revenues 988 487 Transfers Transfers from (to) operating fund 37;386 (31,500) Change in Reserve Funds 38;374 (31,013) Reserve Funds, Beginning of Year 127;644- 158,657 Reserve Funds, End of Year 166;018' 127,644 Analyzed as Follows: Reserves funds set aside for specific purposes: Willoughby artifact collection fund 995. 995 Willoughby capital fund 6;854 6,851 Lundy's Lane artifact collection fund 16;987 16,695 Lundy's Lane capital fund 141;182 103,103 Total Reserve Funds 166018 127,644 8 Crawford smith Z swallow City of Niagara Falls Board of Museums - Combined Budget 2009 2008 2009 Operating Expenses Board of Museums Receipts Municipal Grant 19,879.00 65,248.00 Total Receipts 19,879.00 65,248.00 Disbursements Postage, Office Supplies 567.00 567.00 Miscellaneous 125.00 125.00 Advertising 3,187.00 3,187.00 Integrated Database - yearly licencing fee 2,000.00 2,000.00 1812-2012 Task Force 14,000.00 14,000.00 Task Force staff Wages 40,950.00 EHT 1,500.00 WSIB 139.00 CPP 780.00 UIC 2,000.00 Total Disbursements 19,879.00 65,248.00 Draft September 30, 2008 City of Niagara Falls Board of Museums - Combined Budget 2009 2008 2009 Lundy's Lane Historical Museum Receipts Provincial Grant 28,670.00 28,670.00 Municipal Grant 202,940.89 222,353.80 Summer Career Access 1,770.00 1,770.00 Revenues 12,500.00 12,500.00 Total Receipts 245,880.89 265,293.80 Disbursements Staffing and Wages Wages 149,402.00 159,710.00 EHT 2,838.68 3,035.00 WSIB 507.79 559.00 CPP 7,470.59 7,826.00 UIC 5,472.39 6,389.00 OMERS 7,470.59 7,986.00 Staff Benefits 7,210.00 7,426.30 Summer Career Access 4,500.00 3,700.00 Administration Financial Audit 3,100.00 5,000.00 Office Supplies 4,500.00 4,500.00 Memberships 1,000.00 1,225.00 Research Materials 200.00 200.00 Staff Training and Development 450.00 1,000.00 GST Paid Website Development Curatorial Reference Material 350.00 425.00 Cataloguing Supplies 100.00 185.00 Training and Conferences 1,250.00 1,250.00 Campbell Research Room 350.00 660.00 Operating Costs Telephone / Directory 4,200.00 4,410.00 Hydro 6,289.50 6,604.00 Heat and Fuel 6,289.50 6,604.00 Water 670.95 705.50 Advertising 4,500.00 4,500.00 Maintenance Draft September 30, 2008 City of Niagara Falls Board of Museums - Combined Budget 2009 2008 2009 Structural Trades 1,750.00 4,750.00 Cleaning Staff 1,820.00 1,820.00 500.00 700.00 Janitorial Supplies Conservation Supplies and Equipment 650.00 710.00 Outside Conservator 300.00 300.00 Displays and Exhibits Exhibit Prep Room 1,045.00 689.00 13,895.00 13,200.00 Displays Public Programming 1,555.00 2,390.00 Educational Programmes Educational Programs 4,069.00 4,660.00 Salesware Purchases 2,000.00 2,000.00 Sales Tax Remitted 175.00 175.00 Total Disbursements 245,880.99 265,293.80 Draft September 30, 2008 City of Niagara Falls Board of Museums - Combined Budget 2009 2008 2009 Willoughby Historical Museum Receipts Provincial Grant 7,992.00 7,992.00 Municipal Grant 116,774.00 126,039.50 Summer Career Access 0.00 0.00 2,000.00 2,000.00 Revenues 126,766.00 136,031.50 Total Receipts Disbursements Staffing and Wages 90,485.50 98,680.25 Wages 1,719.07 1,875.00 EHT WSB WSI 307.97 345.00 4,524.79 4,835.00 CPP 3,314.54 3,947.00 UIC OMERS 4,524.79 4,934.00 OM Curatorial 430.00 430.00 Reference Material 350.00 350.00 Cataloguing Supplies 500.00 Training and Conferences 200.00 Collections Management 5,210.00 3,590.00 Administration 60.00 60.00 Bank Charges 1,100.00 1,100.00 Office Supplies 200.00 200.00 Memberships 200.00 200.00 Postage 100.00 100.00 Mileage and Trucking 200.00 200.00 Staff Training and Development 250.00 2,250.00 Office Equipment Repairs and Mtc. 250.00 250.00 Photocopier Contract 240.00 240.00 Operating Costs 1,300.00 1,365.00 Telephone / Directory 150.00 157.50 Hydro 2,035.00 2,136.75 Heat and Fuel 220.00 231.00 Water 2,000.00 2,000.00 Advertising Maintenance 2,000.00 2,000.00 Structural Trades 150.00 150.00 Cleaning Staff Draft September 30, 2008 City of Niagara Falls Board of Museums - Combined Budget 2009 2008 2009 100.00 100.00 Janitorial Supplies 405.00 405.00 Equipment -mechanical 8security Conservation 665.00 665.00 Supplies and Equipment Outside Conservator Displays and Exhibits 345.00 200.00 Displays and Backgrounds Other Misc. Honourarium Educational Programs 930.00 1,735.00 Public Programmes Salesware 800.00 800.00 Purchases Sales Tax Remitted capital 2,000.00 Transfer to Reserves - Buildings / Facilities 126,766.66 136,031.50 Total Disbursements Draft September 30, 2008 City of Niagara Falls Board of Museums - Combined Budget 2009 2008 2009 Battle Ground Hotel Receipts Municipal Grant 77,069.88 67,785.50 Total Receipts 77,069.88 67,785.50 Staffing and Wages Wages 5143135 47,785.50 EHT 977.47 908.00 WSIB 175.10 170.00 CPP 2,570.88 2,350.00 UIC 1,730.40 1,920.00 OMERS 2,570.88 2,500.00 Utilities Phone 550.00 577.50 Hydro 1,128.00 1,184.50 Gas 3,693.00 3,878.00 Water 1,440.00 1,512.00 Administration Office Supplies 2,700.00 2,700.00 Advertising 1,000.00 1,000.00 Artifacts Conservation Supplies 300.00 300.00 Displays 300.00 300.00 Acquisitions 1,000.00 500.00 Educational Programs 300.00 Maintenance Cleaning Supplies 200.00 200.00 Cleaning Staff Equipment Capital Transfer to Reserves - Buildings / Facilities 5,000.00 Total 77,069.08 67,785.50 Draft September 30, 2008 City of Niagara Falls Board of Museums - Combined Budget 2009 2008 2009 City of Niagara Falls Armoury Receipts Municipal Grant 127,569.00 32,310.00 Total Receipts 127,569.00 32,310.00 Staffing and Wages Wages 40,950.00 UE 1,500.00 WSIB 139.00 EHT 780.00 CPP 2,000.00 Utilities Phone 2,000.00 2,100.00 Hydro 13,200.00 13,860.00 Gas 7,700.00 8,085.00 Water 3,300.00 3,465.00 Fire Monitoring 1,600.00 1,600.00 Administration Office Supplies 700.00 200.00 Computer & printer Advertising Curatorial and Public Props. Set-up of common exhibit and curatorial prep space 500.00 Signage, etc. 2,200.00 Educational Programs Maintenance Cleaning Supplies 500.00 500.00 Cleaning Staff 2,000.00 2,000.00 Equipment 500.00 500.00 Capital Transfer to Capital Reserves 48,000.00 Total 127,569.00 32,310.00 Draft September 30, 2008 City of Niagara Falls Board of Museums - Combined Budget 0009 2008 2009 Summary of Receipt, Disbursements and Municipal Grant Request 597,164.77 566&68.80 Grand Total Recei is 566,668.80 Grand Total Disbursements 597,164.73 actual $523,123 - Difference over ($489,233 for 5113,736.80 2008 = $24 504 544,232.77 Museum O rating) Grand Total Munici 1 Grant - O ratio 55,000.00 Transfers to Capital WOMEN'S PLACE OF SOUTH NIAGARA INC September 29, 2008 Mr. Todd Harrison Director of Finance The City of Niagara Falls 4310 Queen Street P.O. Box 1023 Niagara Falls, Ontario L2E 6X5 Dear Mr. Harrison, Re: Women's Place of South Niagara Inc. - Reau`est'for Fundin .-Tor!2009 s We are writing to respectfully request the City of Niagara Falls continued support in providing services to women and children who have been victims of abuse, as well as assisting us provide public awareness and education by approving our request for funding in the amount ofL$35;000i00: Please find enclosed a copy of our most recent audited financial statements for the period April 1, 2007 to March 31, 2008. This report provides financial information on the reserve funds we have. I ask you to direct your attention to Item 3 in the Notes to the Financial Statements as it will provide you with "Fund Descriptions and Restrictions" for each of the funds. In addition, our submission provides you with information about our overall catchment area, our mission statement, the programs and services we provide, the Family Violence - It's Everybody's Business project, as well as the budget data on revenue and expenditures we believe you would wish to review. Finally, our submission includes 20 copies of our 2007/2008 Annual Report. I trust these will be sufficient for you to include as part of your briefing package for the members of the Corporate Services Committee and Council. The report will provide the highlights of our accomplishments over the past year and as well as the statistics for our programs and services. Nova House & Administration • P.O. Box 853, Niagara Falls, ON 1-2E 6V6 . Phone: 905-356-3933 • Fax: 905-356-5522 • Serenity Place • P.O. Box 184, Welland, ON UB 5P4 • Phone: 905-732-4632 • Fax: 905-732-2485 • www.womensplacesn.org . b The Ministry of Community and Social Services provides approximately 74% of our overall annual operating budget. However, the balance of the funding we require to deliver our vital programs and services must be solicited from the community. Our ability to raise these dollars makes the difference between us being able to maintain current programs and services or having to make cuts in service delivery. Therefore, we cannot over emphasize the importance of your support. We have greatly appreciated the support of Mayor Salci, Members of Council and the citizens of the City of Niagara Falls this year. We trust that we can rely on your continued financial assistance which will empower women and their children who are citizens of the City of Niagara Falls, begin living violence free lives. Thank you for your time and consideration of our submission. Please do not hesitate to contact me at (905) 356-3933 extension 223 should you have any questions or concerns. Yours truly, 1~L Ruthann Brown Executive Director Women's Place of South Niagara inc. - Request for Funding for 2009 September 29, 2008 Page 2 of 6 Women's Place of South Niagara Inc. Request for Funding for 2009 Catchment Area: - Women's Place of South Niagara Inc. operates two shelters for abused women and their children. Nova House is a 20 bed shelter in Niagara Falls and the Welland Centre is a 10 bed shelter in Welland. The agency services Niagara Falls (population 82,184"), Welland (pop. 50,331), Fort Erie (pop. 29,925), Port Colborne (pop. 18,599), Pelham (pop. 16,155) and Wainfleet (pop. 6,601). (`population statistics derived from 2006 Statistics Canada). Objectives of organization and services provided: Mission Statement: Women's Place of South Niagara is a caring team of staff and volunteers who are driven to help women and children through the violent crisis of abuse by providing safe shelter, counselling and essential life support services. Our shelters both operate crisis lines and provides emergency shelter 24 hours a day, 7 days a week, 365 days a year for women and children who are victims of abuse. Additionally we provide intervention services. These services are provided to residents in the shelter, as well as on an outreach basis to women living the community. • We assist in the development of safety plans for women and their children. • We work with women to develop and implement their transitional plans. • We provide services or referrals in the following areas: individual and group counselling, parenting support, educational upgrading, job training, income support, legal services, health and wellness services, court support, appointment accompaniment. • We provide advice in the areas of finding and maintaining housing, including budget management and life skills. • We provide advocacy with third parties, where necessary including landlords, interactions with Family and Children's Services, court appearances, etc. • We provide individualized counselling for children and youth who have been witnesses of violence. • We provide public education and awareness through presentations to different audiences such as schools, agencies, faith organizations, community information days and libraries to name a few. Women's Place of South Niagara inc. - Request for Funding for 2009 September 29, 2008 Page 3 of 6 Family Violence - It's Everybody's Business Project We entered a Collaborative Agreement with our sister shelter Gillian's Place and the Niagara Regional Police Services and applied for an Ontario Trillium Foundation grant. The funding application was to enable us to hire a Project Coordinator to facilitate the roll-out and implementation of a Workplace Toolkit and training into various employment sectors such as Government, Health, Education, Legal/Justice, Media and Business and Labour to help employers understand the impact of family violence in the workplace and assist them in addressing this serious issue. Women's Place of South Niagara Inc. is the lead agency and we received $113,000 in funding from the Ontario Trillium Foundation for a two year period. However, this funding does not fully cover the expenses of this project. For more information on this initiative, please see the project website at www. itseverybodysbusiness.ca Therefore, this year we are asking the City of Niagara Falls for an additional $10,000 in funding to help us reach out to community and business leaders and staff responsible for workplace policy development and training and go into their workplaces to provide this invaluable training and education. This project is congruent with the recommendations that have been made in the 2005, 2006 and 2007 Annual Reports of Office of the Chief Coroner, Province of Ontario, Domestic Violence Death Review Committee. The 2005 Domestic Violence Death Review Committee Annual Report stated that in every case they reviewed that "family members, friends, neighbours, co- workers, and/or professionals had some knowledge of the escalating circumstances between the perpetrators and the victims. However, these individuals did not appreciate the significance of the situation, the information or warning signs available to them, or what to do about it." In the 2006, Fourth Annual Report of the Domestic Violence Death Review Committee, Recommendation 8 to the Ministry of Labour states:- It is recommended that all workplaces design and implement a policy to address domestic violence as it relates to the workplace. The policy should include: Educating employees about the issues of domestic violence in order to help them identify an abusive relationship in which they may be involved, and about how to reach out to co-workers for assistance • Training employers and managers to identify the signs of abuse and to respond appropriately to employees who are victims and/or perpetrators of domestic violence Women's Place of South Niagara inc. - Request for Funding for 2009 September 29, 2008 Page 4 of 6 • Providing a resource list of appropriate referral agencies • Providing an organized response to direct threats of domestic violence that occur in the workplace • Developing and implementing a safety plan for the victim to ensure that a number of security measures are in place for her protection" In the Fifth Annual Report of the Domestic Violence Death Review Committee which has just been published (September 2007), the report once again emphasizes the need and requirement for pulbic awareness and education. The report states: "Another common these stemming from the Committee's past reviews (as well as this report) is the need to educate the public about the dynamics of domestic violence and provide information on pratical steps that can be taken to reduce the risk for lethality. In many cases, family members, friends, acquaintances, and co- workers of the perpetrator and/or the victim were aware of the abuse occurring in the relationshp, but were unaware of what they could do to prevent the abuse from escalating. It is clearly difficult to intervene appropriately and effectively with victims or perpetrators of domestic violence without having the knowledge of how to proceed. In the past the, the Committee has made recommendation to create education campaigns that inform the public about the dynamics of violence. Several communities have responded; work in this area needs to continue in order to raise awareness of domestic violence and the risks for lethality." Women's Place of South Niagara inc. - Request for Funding for 2009 September 29, 2008 Page 5 of 6 Women's Place of South Niagara Inc. - Request for Funding for Fiscal 2009 Overall Revenue and Expenses - Fiscal Reporting Period April 1 to March 31 REVENUE ACTUAL FOR FORECAST OF 2008 FORECAST OF 2009 Fiscal 2007 (1) United Way of 72,201 70,201 76,406 South Niagara Interest/Misc.Income 21,946 12,000 12,000 Donations 200,075 200,000 200,000 Fundraising 113,979 139,509 155,073 Federal Gov't 3,654 3,909 4,000 Provincial Gov't 1,397,553 (2) 1,316,835 1,336,835 Municipal Gov't 38,500 38,000 48,000 TOTAL REVENUE 1,847,908 1,780,454 1,832,314 EXPENSES Wages/Benefits 1,443,543 1,485,240 1,531,197 Direct Program 180,184 106,540 108,670 Administrative 119,823 92,014 93,854 Occupancy 104,358 96,660 98,593 TOTAL EXPENSES 1,847,908 1,780,454 1,832,314 (1) Reconciles with Fiscal 07108 Financial Statement (2) Includes one-time Ministry of Community and Social Services funding of $186,747 Women's Place of South Niagara inc. - Request for Funding for 2009 September 29, 2008 Page 6 of 6 r FINANCIAL. STATEMENTS MARCH 31, 2008 STEINBACHS & CHAPELLE CHARTERED ACCOUNTAI'M DARREN CHAPELLE, C.A. ERIK STEINBACHS, C.A. AUDITOR'S REPORT To the Members of. Women's Place of South Niagara Inc. We have audited the balance sheet of Women's Place of South Niagara Inc. as at March 31, 2008 and fund statements of revenues. expenses and fund balances of the General Operating Fund, Building Fund, Evelyn Zavitz Fund, Endowment Fund, Stabilization Reserve Fund and Emergency Client Needs Reserve Fund for the year then ended. These financial statements are the responsibility of the company's management. Our responsibility is to express an opinion on these financial statements based on our audit. Except as explained in the following paragraph, we conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. In common with many charitable organizations, the corporation derives part of its receipts from donations, the completeness of which is not susceptible to satisfactory audit verification. Accordingly, our verification of these revenues was limited to the amounts recorded in the records of the corporation and we were not able to determine whether any adjustments might be necessary to donation revenues, excess of revenue over expense, assets and fund balances. In our opinion, except for the effect of adjustments, if any, which we might have determined to be necessary had we been able to satisfy ourselves concerning the completeness of the donations referred to in the preceding paragraph, these financial statements present fairly, in all material respects, the financial position of the company as at March 31, 2008 and the results of its operations and cash flow for the year then ended in accordance with Canadian generally accepted accounting principles. Niagara Falls, Ontario May 23, 2008 CHARTERED ACCC(SUNTANTS LICENSED PUBLIC ACCOUNTANTS P.O. Box 56, 4729 Queen Street • Niagara Falls • Ontario • L2E 6S8. 905-374-6555 • Fax 905-374-7941 .S. MENU, 3 ~ lr ~P,y:xL?'~la; ~¢Al ~E z ° v~ ~'st s, ig~ ~ rt~rf~sk ' ~OME~N} 5~P~I~ACtE= OF;S,OgUTH~xNIAGAIt'A~INC z ~y R~~ ~~nn hg..»c raaH ` t E s 't - _ my. ,~,Jf 4.f i k.-Y P~ ~ ~4y~"~ ,~P 7 BALANCE SHEET AS AT MARCH 31, 2008 ASSETS 2008 2007 CURRENT ASSETS Cash and bank deposits (Note 4) $ 1,148,975 $ 663,133 Accounts receivable 16,682 62,336 Prepaid expenses 26,078 4,651 Assets held for sale (Note 5) - 93,030 1,191,735 823,150 PROPERTY, PLANT AND EQUIPMENT (Note 6) 3,346,995 3,447,599 ENDOWMENT ASSETS (Note 7) 19,129 - $ 4,557,859 $ 4,270,749 LIABILITIES CURRENT LIABILITIES Accounts payable and accrued liabilities $ 126,867 $ 162,068 Deferred revenue - current portion (Note 8) 63,539 47,247 Loan payable - current portion (Note 8) 140,658 123,586 331,064 332,901 DEFERRED REVENUE (Note 8) 426,216 396,785 LOAN PAYABLE (Note 9) 1,851,997 1,898,723 2,609,277 2,628,409 FUND BALANCES BUILDING FUND 1,800,666 1,534,255 EVELYN ZAVITZ FUND 56,301 54,476 ENDOWMENT FUND 19,129 - STABILIZATION RESERVE FUND 61,561 43,195 EMERGENCY CLIENT NEEDS RESERVE FUND 10,925 10,414 1,948,582 1,642,340 $ 4,557,859 $ 4,270,749 See the accompanying notes to these fmancial statements MEMO h e a. m =k' - c IN pw i F v H ~I~9 f t1* w Wad®11N'SPL CE®FSOU~TbNIAGA K °INC~ Y GENERAL OPERATING FUND STATEMENT OF REVENUES, EXPENSES AND FUND BALANCE FOR THE YEAR ENDED MARCH 31, 2008 2008 2007 REVENUES Ministry of community and social services - annualized funding $ 1,210,806 $ 1,094,522 Ministry of community and social services - other funding 186,747 47,566 Department of justice and wave funding - 882 Trillium grant - 48,238 Fundraising revenues 75,725 118,514 United way funding 72,201 74,605 Donations 200,075 164,766 Book riot revenues 38,254 40,029 Regional and municipal funding 38,500 38,500 Special project funding and revenues 3,654 7,769 Investment and miscellaneous income 21,946 16,112 1,847,908 1,651,503 EXPENSES Advertising and public education 4,911 6,179 Book riot expenses 10,391 12,610 Fund raising expenses 14,139 15,360 Groceries 29,526 26,314 Insurance 20,390 18,543 Interest and bank charges 4,302 4,316 Legal, audit, accounting and consulting 54,720 28,831 Office supplies and resources 33,840 41,290 Repairs and maintenance 68,728 33,550 Resident needs 10,446 5,726 Security and safety 4,191 3,372 Telephone 21,251 23,124 Training expense 5,605 3,552 Transitional and other project expenses 66,816 47,557 Travel and vehicle 23,671 22,193 Trillium expenses - 48,238 Utilities 31,438 26,472 Wages and benefits 1,443,543 1,284,276 1,847,908 1,651,503 SURPLUS FOR THE YEAR - - FUND BALANCE, beginning of year FUND BALANCE, end of year $ $ See the accompanying notes to these financial statements n4l'F 7 3f" v a 6 ti r .c 1.n y, m rJ7 x c r y'~. T YN o J 'V E`OF S®UyT[ H NI3AG F 11FC. ° 4 ' t~~..*n ar*b "a~d~^w. 't . 'Yic 4 L~a~ 04MU BUILDING FUND STATEMENT OF REVENUES, EXPENSES AND FUND BALANCE FOR THE YEAR ENDED MARCH 31, 2008 2008 2007 REVENUES Deferred capital grant recognized $ 41,320 $ 41,320 CMHC - Loan forgiven 117,215 - Investment income 13 3,228 Gain on sale of old shelter 150,751 - MCSS furnishings and equipment grant - 250,000 Donations 155,239 138,953 464,538 433,501 EXPENSES Amortization 196,655 82,317 MCSS furnishings and equipment expenses - 250,000 Administrative expenses 1,472 2,572 198,127 334,889 SURPLUS FOR THE YEAR 266,411 98,612 FUND BALANCE, beginning of year 1,534,255 1,435,643 FUND BALANCE, end of year $ 1,800,666 $ 1,534,255 See the accompanying notes to these financial statements ~WOMEN~S~PL~ kC,Ef ~ ~ S®P T~~ N~~G 3.~I~N'C~~ r "?r' yy~l , ri M $ g ati 't ry w ~3![w° SC EVELYN ZAVITZ FUND STATEMENT OF REVENUES, EXPENSES AND FUND BALANCE FOR THE YEAR ENDED MARCH 31, 2008 2008 2007 FUND BALANCE, beginning of year $ 54,476 $ 52,996 ADD: REVENUES Investment income 1,825 1,480 FUND BALANCE, end of year $ 56,301 $ 54,476 See the accompanying notes to these financial statements Egig. -Nfl. W, MEN r 3 .y~ t~-`r',zPa?'fxte +Y~e >s >d~i y< h IIIFC: -ex a ,rP'"~' t!.° u i^ + r s Sa^ 9t '4 try r PH~ k9 G.., c, ,Ae ENDOWMENT FUND STATEMENT OF REVENUES, EXPENSES AND FUND BALANCE FOR THE YEAR ENDED MARCH 31, 2008 2008 2007 FUND BALANCE, beginning of year $ - $ ADD (DEDUCT): REVENUES (EXPENSES) Capital donations 20,000 Investment income (loss) (871) FUND BALANCE, end of year $ 19,129 $ See the accompanying notes to these financial statements ; a F f~ b"`F!k' x x xx F s't#~'' t t it~ u ~ WO # ~ Nf'S~~PFL~A ~nEi ®F~S ~ U~TH ° > ~ ~ ~ ; f INC:X` STABILIZATION RESERVE FUND STATEMENT OF REVENUES, EXPENSES AND FUND BALANCE FOR THE YEAR ENDED MARCH 31, 2008 2008 2007 FUND BALANCE, beginning of year $ 43,195 $ 24,878 ADD: REVENUES Donation - WPVA craft show 18,366 18,317 FUND BALANCE, end of year $ 61,561 $ 43,195 See the accompanying notes to these financial statements F~W~~ & ._.z: ~t:tf+~T,.A N[_t~~.[sen~+~•; P` E.Y1 eY t~ EMERGENCY CLIENT NEEDS RESERVE FUND STATEMENT OF REVENUES, EXPENSES AND FUND BALANCE FOR THE YEAR ENDED MARCH 31, 2008 2008 2007 FUND BALANCE, beginning of year $ 10,414 $ 10,000 ADD: REVENUES Investment income 511 414 FUND BALANCE, end of year $ 10,925 $ 10,414 See the accompanying notes to these financial statements ~y1~,~r ' • ~.^.F.'3'X1S F rt a~._~`A: rx}~ W a ME~NNS •PL~AC~E ®~X~SO~TJ~THNIAGT ~ ~INC:~~~~_ ~ y:d Fyy,QQ((,~,~~y+ ryx t s ~~'-~~r-'f3w a'k ~~°rt 5 L, NOTES TO THE FINANCIAL STATEMENTS MARCH 31, 2008 1. NATURE OF OPERATIONS The corporation was incorporated as a non-profit organization without share capital under the Ontario Business Corporations Act and is a registered charity under the Canadian Income Tax Act. Operations consist of transition houses for abused women and their children in Welland and Niagara Falls, Ontario where food, shelter, counselling and other services are provided. 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (a) Property, plant and equipment Property, plant and equipment are recorded at cost. Amortization is provided annually at rates calculated to write-off the assets over their estimated useful lives as follows: Buildings - 5% straight line Furnishings and equipment - 10% diminishing balance Computer equipment - 20% diminishing balance (b) Revenue recognition Government subsidy and operating grants are recognized over the period for which the grant is provided. Any subsequent adjustments to the grants by the Government in the review and approval process are recorded by the organization in the year in which the adjustment is determined. Government capital grants for land, buildings and equipment are recognized into income on the same basis as the amortization expense related to the acquired capital assets. For land and any disposed assets the unrecognized grant income will be recognized on the asset disposal. Donations are recorded on an accrual basis recognizing pledges receivable as revenue where such pledges are virtually certain of collection. Donations of groceries, prepared foods and supplies are not recorded in the financial statements unless they are provided on a recurring basis. Bingo revenues are recorded on an accrual basis except that earnings in excess of municipal approved expenditure limits are deferred to subsequent years when additional expenditure limits are approved by municipal lottery licensing authorities. (c) Use of estimates The preparation of financial statements in conformity with Generally Accepted Accounting Principles in Canada requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. 'lni~y 5r_{-Cr 3`X '#ia' y t LN- W®} °N'SPLACaE~ THNNtIA `.~G. z WE } NOTES TO THE FINANCIAL STATEMENTS MARCH 31, 2008 3. FUND DESCRIPTIONS AND RESTRICTIONS GENERALFUND The fund was created for operating the emergency shelters and related services provided to women and children in South Niagara by the organization. BUILDING FUND The fund was created for the purchase, expansion and replacement of land, building, equipment and computer equipment of the organization. EVELYN ZAVITZ FUND The fund was created to ensure that sufficient funds would be available for necessary training and professional development where sufficient funds were not available within the general operating fund. ENDOWMENT FUND The fund was created to receive capital gifts in perpetuity and provide transfers of funds from income and equity generated to cover operating or other expenditures of the charity. Funds are not required to be transferred each year, and are at the discretion of the charity board of directors. Currently the only endowment received is The Dr. Nurjahan Huq and Dr. Amanthul Azeez Daniel Endowment. STABILIZATION RESERVE FUND The fund was created to protect the agency against fluctuations in per diem funding and for the payment of severance pays and related staff continuity costs. EMERGENCY CLIENT NEEDS RESERVE FUND The fund was created to ensure that $1,000 in additional funding would be available any year to pay for transition house client needs where insufficient funds existed in the general operating fund. 4. CASH AND BANK DEPOSITS The corporation earns funding through operation of lottery gaming licenses provided by various municipalities in the Niagara Region. Funds received from these lottery activities are restricted as to their use by the municipal licensing authority. Total cash on hand subject to these restrictions at March 31, 2008 was $147,376. (March 31, 2007, $47,036) WyqOM N'SPLA~' S}E OE~SOUTH~NIyAGRkA7 a2~, A 0 cc0 s4 - NOTES TO THE FINANCIAL STATEMENTS MARCH 31, 2008 5. ASSETS HELD FOR SALE Accumulated Net Net Cost Amortization 2008 2007 Land held for sale $ $ $ - $ 90,172 Shelter held for sale 2,858 $ $ $ $ 93,030 Assets held for sale represented the land and building of the old Niagara Falls shelter that was sold during the fiscal period. 6. PROPERTY, PLANT AND EQUIPMENT Accumulated Net Net Cost Amortization 2008 2007 WELLAND Land $ 86,672 $ - $ 86,672 $ 86,672 Shelter 925,465 562,664 362,801 409,072 Furniture and equipment 24,197 21,231 2,966 3,295 Computer equipment 24,589 24,589 - 1,060,923 608,484 452,439 499,039 NIAGARA FALLS Land - new shelter 206,937 - 206,937 206,937 New shelter 2,802,901 174,757 2,628,144 2,734,619 Furniture and equipment 103,904 68,241 35,663 6,087 Computer equipment 39,530 15,718 23,812 917 3,153,272 83,959 2,894,556 2,948,560 $ 4,214,195 $ 692,443 $ 3,346,995 $ 3,447,599 7. ENDOWMENT ASSETS Endowment assets consist of three mutual funds and are carried at market value as of March 31, 2008. Investments are carried at market value with any fluctuations of market value being included in investment income or loss for the year. The capital balance of the Endowment fund at March 31, 2008 is $20,000. (2007 - Nil) , I 2 s t Vito- Y i d y(9 x eyY. ~"A US ~Y }e~~`ti3x rKkr°~~Ads~ VV``4°4'~"^'Y L+yuFB r WvOMEN~,~5~PLA~L~E~OF50 ~HaNIA'GAYR~i~TN liq'y f82g~rx.r-r~•lfy:£~ k NOTES TO THE FINANCIAL STATEMENTS MARCH 31, 2008 8. DEFERRED REVENUE 2008 2007 Deferred capital grant $ 396,785 $ 438,105 Other Deferred grant(s) 92,970 5,927 489,755 444,032 Less: current portion 63,539 47,247 $ 426,216 $ 396,785 9. LOAN PAYABLE 2008 2007 Loan payable $ 1,992,655 $ 2,022,309 Less: current portion 140,658 123,586 $ 1,851,997 $ 1,898,723 The loan is payable to the Canada Mortgage and Housing Corporation. The balance is interest free, unsecured and is provided under a formal commitment loan under a Federal Government program relating to the use of the new shelter in Niagara Falls. The balance is a forgivable loan that is to be amortized over a 15 year period on a straight line basis starting in May of 2007. 10.ECONOMIC DEPENDANCE The corporation is dependant on funding provided by various government offices and non-profit agencies for continued operation of the two emergency shelters and related services. 11.STATEMENT OF CASH FLOWS A statement of cash flows has not been presented since, in the opinion of management, it would not provide any additional meaningful information. 12.GROSS REVENUES AND EXPENSES The corporation had gross revenues of $2,353,148, (2007 - $2,105,215) and gross expenses of $2,046,906, (2007 - $1,986,392). r Z ~ s ^3R i ~ } ~ Yr ff' apt .fY ir~Igr3 ~ F j }y a a Photo By:Tino Berardi s WOMEN'S s PLACE OF SOUTH NIAGARA INC MISSION STATEMENT Women's Place of South Niagara is a caring team of staff and volunteers who are driven to help women d children through the violent crisis of abuse by providing safe shelter, counselling and essential life supportrvices. VISION STATEMENT Women's Place of South Niagara will prevent the abuse of women and children through outreach eduction and will reduce the trauma and chances of death through early identification and support to the hidden victims Of' use in Niagara. Annual Report 2007/2008 President's Message We have been in our new shelter in Niagara Falls for one year On behalf of the Board of Directors Jt is my pleasure to now and with increased bed capacity we have been able to recognize and thank the entire management team for provide support to more women and children who flee from their dedication and accomplishments over the past domestic violence. year. We recognize the value you bring to this agency. Financial stability continues to be a challenge and we In addition, I would like to thank all our Board appreciate the support of our volunteers and donors who members who continue to act in the best interest of help us raise the funding we need to continue to maintain the organization and the community that we serve. and deliver the vital services we provide. Recognizing that they are all extremely busy in their In line with our agencies future financial sustainability a own professional lives, they still manage to find the Major Gifts and Planned Giving Program was developed in time to volunteer, chair committees and ensure Fiscal 07/08 and launched in Fiscal 08/09. compliance with legislation and the governing documents of the organization. I am very proud to The Board developed a new Mission Statement and Vision work in the company and be associated with, such Statement and in keeping with the agency's Vision extremely generous community minded individuals. Statement (Women's Place of South Niagara will prevent the Our front-line staff are dedicated individuals who on a abuse of women and children through outreach education and will reduce the trauma and chances of death through daily basis strive to empower abused women and early identification and support to the hidden victims of their children. The Board of Directors is extremely abuse in South Niagara) endorses the active participation proud of the caliber of staff that works in our shelters and leadership roles that staff have taken with the Coalition and recognizes that they strive to make our shelters To End Violence Against Women and The Family Violence - the best possible refuge for victims. I It's Everybody's Business Project. It continues to amaze me how many individuals in our Executive Director, Ruthann Brown, continues to provide community give so freely of their time and efforts to extraordinary leadership through her forward thinking and support WPSN. We would be lost without them and clearly planning to ensure the future success of our shelters. Under could not provide the services our I communities need without the tireless support of our her guidance our management team continues to grow strong which is measured by the goals and objectives that volunteers. they have achieved through our strategic plan. Thank you Respectfully submitted, Ruthann. Diane Sanderson, President a Shelter Program & Services I Programs Services , • Child & 'Youth Program Safe shelters in both:Nliagara Falls & Welland • Transitional Housing & Support Program • 24 hour crisis linestcrisis counselling • Legal Support & Advocate Program Assistance in tleveloping safety plans. Support Group Program • Supportgroups for those who have been • Public Education`Program K abused or witnessed abuse • Volunteer Programs ` ' ~ ~ ~ :Counselling::&~s~upport for women and children ~Oui each= au `setling3and ed cu ahorirefef also ? ` • • for kausng e pioYmerit ;etlucation etc aw, 'v- 0`l$k~' 3`41 M jAi_ raiment to,court or various legal 3 f All Programs=and Services are provided to- Tr 8I l tS ss` ~m~`ry ~A~women and childrenboth,m shelter or on and ~pp~ f ~ ~ ;V ~ out~each~b~as~s They,~are FREE"&~CQNFIDENTIAL ~,A~rsta~support~forvict~ms with legal o ' t S , ~ Sy ~ ~ E,~~b~(x T ~q, 3 F - e[ °-P ~ ~ 3y~s~T•s,• S'3k. j. ® ~ i. '7'.-... , -S,TC$, L,~~~~ls~""v-`.yu .v: k. •i !S~.ffv~~.:xt s_ }z.F r;. 's`~4R~. Executive Director's Message January 2008 marked the first year anniversary of our bedded in the principles of democracy are the rights and relocation to our new Nova House shelter. With the responsibility, of non-government organizations to increase in our bed capacity, we provided emergency ?ocate with and on behalf of, disempowered, marginalized shelter to 230 women and children at Nova House which A alienated individuals and communities. Equally, it is the represents a 25% increase over the previous year. In ponsibility of elected officials and decision makers to Welland, we provided emergency shelter to 172 women and children, which is a 33% increase over Fiscal 06/07. en, respect and take into account the testimony of those !y represent. Our outreach services were consistently in demand. Sadly, we don't see the need and requirement for our s therefore essential in any true democracy to have a services diminishing. :)ng,authoritative non-government sector. It is through the !sence and actions of this sector that societies review Our agency has grown in size, skill and maturity. None of this would have been possible without the leadership, _ictures and achieve systematic change resulting in itinual improvements in society and the lives of the help and guidance of the Board of Directors. Our staff zens who live within it. demonstrates care, compassion and commitment in the day-to-day delivery of support services. Our volunteers men's Place of South Niagara Inc. takes its democratic continue to grow in numbers and inspire us with their ponsibilities seriously. Our agency is an advocate for amazing dedication. While we are justly proud of our temic change to decrease the level of violence against organization's assets, we also acknowledge that a critical men in our society and when abuse and violence does factor in our accomplishments is due to strong and :ur, for the rights of the victim/survivors to services and to steadfast community partnerships, including our funders tice, offered with compassion, dignity and respect. and donors.To all, I extend my sincerest gratitude.Together, let us th this in mind, Women's Place of South Niagara has continue to work in concert to bring -ome fully engaged in activities that will improve access, about change. nmunity education, prevention and system change. Respectfully submitted, are an active member of our Domestic Violence Ruthann Brown, Executive Director mmunity Coordination Committee known as the Coalition End Violence Against Women (CEVAW). The coalition is Women's Place of South Niagara nprised of 24 agencies and organizations who are 200712008 Fiscal Year Statistics rking together to strengthen the linkages among us. want to ensure that.there is a consistent, responsive and xdinated sy stem of local supports that increases the safety a I t^en_ o I Y. u en5e c~tl~" ~ v {4rzs 9s° .1_ J well=being•of women and their children who have . )enenced abuse and that holds abusers accountable.. Cl ld 5 °r fn ip a j~ he context of education and prevention, We. continued to shr t'c i pateip n,the Family Violence It's .Everybody s Business Iola, u 1'w j3 7) iative qWe formals; our, partnership and,'entered into a r laborati76e'agreement with both ouf.sister shelter. GGillian s~~-~ erly Women`s Place of St :Catharines & North 4 - 5 ce (for 3 „ r siUot~al5fippo rt 86 - _ igara)=aand~the N'agaraaRegional P6[ice~Serv'ces For theE rposes o> a fundmg application,4webecame thew ead t `su ~ 1 °tib my ~ntyrandYapplie4 d_for funding from the~Ontar'oTnllwm~d rs ?-d F` irrY Tbu~ V~ t s b$ 'T "T Y: nod F: KS°A <y _ _ ndation,a recei~p°0°0~fu~g I M v the project3in late=Fisca107% Mill xf 20- 2 C rer the costs°of hinng aCooppimatorkfw'thth6 IEB§€r ~kv~.. t 7 Whurce Ito facilitaterthe roll out NO d mplementation of a y~u(u er t 'e Ite 33 r Fr irkceToolk't and~train'ng acelic rtMIND m fem tywioiencm € q a l aworkpla e~and~ass'st "tihem =in~acld essing~"thi`s s s ~Nnm~~~ }f v a=~ r IN nidLb r e SS 1 fie Ro(I out commencedrini fiscal 0$Y09. IRueto, of pace Women's Place of We remember Nancy Edmonds South Niagara Inc. Board of Directors 2007/2008 Diane Sanderson, President Tom Snodgrass, Past President Diane Marcoux, Secretary Cathie Green, Treasurer Debbie Beaulieu, Director Trade Bussi, Director Fran Gregotski, Director On September 18, 2007, after a courageous battle with cancer, Mrs. Nancy Aggie Tamoy, Director Edmonds passed away. Nancy was a "truly special woman"and she will be Patti Wallington, Director missed at Nova House and our Annual Nova House Book Riot. Leigh Whyte, Director In 2007 Nancy was awarded for her 10 years of volunteer contributions, as well Ruthann Brown, Executive Director as the Nova House Book Riot Exceptional Committee Member Award. Women's Place of South Niagara Inc. will be forever greatful for the Women's Place of contribution and positive impact Nancy had on our organization South Niagara Inc. and more importantly the women and children we serve. Contact Information ABUSE HAS NO BOUNDARIES Nova House, Niagara Falls y CRISIS LINE" 905 356 5800 Welland & Area Shelter be. CRISIS LINE 9057880113 CL ev ik.~ " Women's Place of South Niagara Inc. We cannot forget the impact of family violence on children. In fiscal 2007/2008, Administration Mailing Address a total of 176 children resided in our shelters with their mothers. The National P.O. Box 853 Clearinghouse. on Family Violence tells us, "Children who live in situations of Niagara Falls, ON L2E 6V6 family violence can suffer immediate and permanent physical harm, even death P: 905 356 3933 They can also experience short and long-term emotional, behavioural and F: 905 356 5522 developmental problems, including post-traumatic stress disorder. In 6 out of 10 cases of physical and sexual abuse, the victims have considerable Welland & Area Shelter problems with behaviour, negative peer involvement, depression and anxiety, Mailing Address violence to others, developmental delays, irregular school attendance, and P.O. Box 184 inappropriate sexual behaviour. It is now known that witnessing family violence Welland, ON 1_313 5P4 is as harmful as experiencing it directly. Often parents believe that they have P: 905 732 4632 shielded their children from spousal violence, but research shows that children F: 905 732 2485 see or hear some 40% to 80% of it. Children who witness family violence suffer the same consequences as those who are directly abused. In other words,a chile For more information, who witnesses spousal violence is experiencing a form of child abuse." please visit our web site at www.womensplacesn.org STATISTICS or email us at • Children in approximately 461,000 households saw or heard spousal developmentmgr@wpsn.ca violence; 70% of children who witnessed the violence saw or heard assaults against their mother. (General Social Survey, 1999 Statistics Canada 1B 111^111 • The estimated annual cost of all forms of violence against women and w k children to Canadian society (health,social services, education, employment Ll F1 - L1111 and criminal justice systems) is estimated to exceed $4 billion. Statistics Canada 2006 Profile) ERRROINnpTIRE NiagaraJv1,4 U e i ce,` t s= a T 7~~yyc s x t dr ~ ae z t 3- A a ~PI~CzEAx,?~~N~, _:.:2007/2008 Annual Volunteer Recognition 5 Years Of Service Recognition ? Tom Snodgrass ? Millicent Owens ? Debra Beaulieu ? Marie Carniello 10 Years Of Service Recognition ? Linda Burlock ? Wendy Kuhn Exceptional Committee Members ? Rita Eastman ? Bill Muir ? Joe Talarico ? Christine Neamtu Exceptional Child and Youth Volunteers ? Stephanie Louis ? Kathryn Swayze Ministry of Citizenship & Immigration - Volunteer Service Awards ? Frances Rysdale - 30 years ? Lori Conte -20 years ? Rita Eastman - 20 years ? Maxine Gaylor - 20 years ? Margaret Gelka - 20 years ? Dorothy King - 20 years ? Rae King - 20 years ? Cheryl Scott - 20 years ? Margaret Kleinsmith -10 years ? Kathy Moccio - 10 years ? Christine Neamtu -10 years ? Wayne Scott -10 years Bingo Volunteers ? Kim Davis ? Danielle Davis ? Bruce Dennis ? Ethel Trombley ? Mary Merry ? Barb Duncan ? Cindy Lloyd ? Jean Cardilli Thank You to our Event Committee Members We couldn't do it without you! 30th Annual Nova House 6th Annual Strike Out Violence 21stAnnual Book Riot Bowling Tournament Arts & Crafts Show Rita Eastman Sheila Barry Lon Conte Nancy Edmonds Heather Boisvert Margaret Gelka Wendy Kuhn Cathie Green Cathie Green Wendy Petersen Fred Hannah Olga Loeffen Cheryl Scott Mark Lightfoot Kathy Moccio Angela Majuery Christine Neamtu Bill Muir Dorothy Smith Joe Talarico Anthony Tofano Deborah Toth t, "Volunteers don't get paid, not because they're worthless, , 'A ,A but because they are priceless.."- Sherry Anderson YWCA I Foa v~o iEN POINT NIAGARA REGION October 9, 2008 FINANCE DEPT. Mr. Todd Harrison Q~ 4(?~~ Director of Financial Services City of Niagara Falls ACTION- 43 10 Queen Street 1N~© P. O. Box 1023 Niagara Falls, ON L2E 6X5 Dear Mr. Todd Harrison: On behalf of the YWCA Niagara Region, please accept this letter as a formal request for a grant from the City of Niagara Falls for the year 2009. As in previous years we have forwarded this request through the United Way of Niagara Falls grant process. I have attached a copy of our Audited Financial Statement, as well as a copy of our Annual Report for your information. The YWCA Niagara Region greatly appreciates the ongoing support that we receive from the City of Niagara Falls. Last year our Culp Street shelter provided safe shelter and supportive services to 325 women and 90 children. That means in Niagara Falls we were able to provide 4,613 nights of shelter and 13,800 meals. Your support, both personal and financial is essential in providing these services to those women and children in their time of need. It is our sincere hope that once again the City of Niagara Falls will assist us in providing vital services to woman and children at a critical turning point in their lives. As a result I am requesting a g ar nfin.the amounfof.$66 750 00. / Once again, I would like to extend our thanks for all of your support and we look forward to continuing to work with you. Should you require any additional information, please contact me directly at 905-988-3528, ext. 239. Sincerely, eth Zimmermann Executive Director Enclosure 183 King Street, St. Catharines, Ontario L21Z 3J5 Canada 1-905.988.3528 F 905.9883739 receptimi@ywcaniagararegion.ca y i www.ywcaniagararegion.ca ' cc Carol Stewart Kirkby Sri vmg the conlnnmiry dncc 1928 u.iti Way Financial Statements of YWCA NIAGARA REGION August 31, 2007 George W. Stephenson Chartered Accountant 4289 Mountain Street, PO Box 91 Beamsville ON LOR 1130 Telephone 905-563-0506 Fax 905-563-0304 AUDITOR'S REPORT To the Board Members of YWCA Niagara Region I have audited the accompanying statement of financial position of YWCA Niagara Region as at August 31, 2007 and the statements of changes in net assets, operations and cash flows for the year then ended. These financial statements are the responsibility of the Association's management. My responsibility is to express an opinion on these financial statements based on my audit. Except as explained in the following paragraph, I conducted my audit in accordance with Canadian generally accepted auditing standards. These standards require that I plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. In common with many charitable organizations, the Association derives revenue from donations and various other receipts, the completeness of which is not susceptible of satisfactory audit verification. Accordingly, my verification of these revenues was limited to the amounts recorded in the records of the Association and I was not able to determine whether any adjustments might be necessary to donation revenues, excess of revenues over expenses, assets and net assets. In my opinion, except for the effect of adjustments, if any, which I might have determined to be necessary had I been able to satisfy myself concerning the completeness of the revenues referred to in the preceding paragraph, these financial statements present fairly, in all material respects, the financial position of the Association as at August 31, 2007 and the results of its operations and changes in financial position for the year then ended in accordance with Canadian generally accepted accounting principles. Beamsville, Ontario CHARTERED ACCOUNTANT October 31, 2007 LICENSED PUBLIC ACCOUNTANT 1 YWCA NIAGARA REGION (Incorporated under the laws of the Province of Ontario) Statement of Financial Position As at August 31 2007 2006 Assets Current: Bank $ 221,014 $ 216,280 Accounts receivable 83,783 98,686 Prepaid expenses 6,371 2,212 311,168 317,178 Property Plant and Equipment (note 2) 1,828,988 1,898,009 $ 2,140,156 $ 2,215,187 Liabilities and Net Assets Current: Accounts payable and accrued liabilities $ 26,182 $ 29,780 Withholding taxes payable 2,439 Deferred revenue 37,955 9,338 Current portion of long terns debt 13,460 12,533 80,036 51,651 Long Term Liabilities Mortgages payable (note 3) 891,496 1,689,581 Deferred contributions (note 4) 50,197 44,889 Deferred contributions related to capital assets (note 5) (1,664) 16,068 940,029 1,750,538 Net assets: Unrestricted net assets 1,120,091 412,998 1,120,091 412,998 $ 2,140,156 $ 2,215,187 See accompanying totes i Appro ed o~ be f the Board of Directors: Director L~Director 2 YWCA NIAGARA REGION Statement of Changes in Net Assets For the year ended August 31 2007 2006 Net Assets Balance, beginning of year $ 412,998 $ 237,365 Excess of revenues over expenses for the year 707,093 175,633 Balance, end of year $ 1,120,091 $ 412,998 3 YWCA NIAGARA REGION Statement of Operations For the year ended August 31 2007 2006 Revenues: Donations and fundraising $ 126,164 $ 134,783 Federal government 311,478 290,696 United Way 173,234 170,367 User fees and other program revenue 2,308 8,018 Provincial government 38,258 69,052 Community organizations 116,552 86,276 Amortization of deferred contributions (Note 5) 1,664 7,107 Regional government 583,151 665,978 Residence rental income 46,612 45,931 1,399,421 1,478,208 Expenses: Salaries 889,643 868,052 Program expenses 221,813 251,701 Residence and occupancy 190,978 164,947 Employee benefits 72,384 69,435 Mortgage interest 13,588 14,396 Agency dues 10,561 10,249 Amortization of property, plant and equipment (Note 2) 77,808 84,361 1,476,775 1,463,141 Operating excess (deficit) of revenues over expenses (77,354) 15,067 Other: Loan and mortgage forgiveness (Note 3) 784,447 160,566 Excess of revenues over expenses for the year. $ 707,093 $ 175,633 See accompanying notes 4 YWCA NIAGARA REGION Statement of Cash Flows For the year ended August 31 2007 2006 Cash flows from operating activities: Cash received from Federal government $ 324,365 $ 286,755 Cash received from Provincial government 33,054 82,808 Cash received from Regional government 592,792 699,344 Cash received from United Way 173,234 171,667 Cash received from community organizations 122,169 86,269 Cash received from rental income 48,110 45,931 Cash received from user fees and programs 2,308 11,922 Cash received from donations and fund raising 126,164 128,439 Cash paid for salaries and absenteeism (959,588) (930,410) Cash paid for materials and services (231,809) (267,476) Cash paid for residence and occupancy (190,978) (169,326) Mortgage interest paid (13,588) (14,396) Net cash generated through operating activities 26,233 131,527 Cash flows from financing and investing activities: Purchase of capital assets (8,787) (42,041) Mortgage principal repayments (12,711) (12,004) Net cash used in financing and investing activities (21,498) (54,045) Net increase in cash and term deposits during the year 4,735 77,482 Cash and term deposits, beginning of year 216,279 138,797 Cash and term deposits, end of year $ 221,014 $ 216,279 Cash and term deposits represented by: Bank $ 221,014 $ 216,279 $ 221,014 $ 216,279 See accompanying notes 5 YWCA NIAGARA REGION Notes To Financial Statements August 31, 2007 1. Summary of Principal Accounting Policies Nature of the Operations: The YWCA Niagara Region is a women's voluntary membership organization which is part of a National and Worldwide movement. Its programs and services are directed to the development of women of all ages and their families, to improve their quality of life in the context in which they live. The organization is incorporated under the laws of the Province of Ontario, and is a registered charity with the Canada Revenue Agency. Financial Instruments: The organization has financial assets in the form of bank accounts and deposits with various banking institutions, and the fair value of these assets is equivalent to the values presented in these financial statements. The bank account balances are in non-interest earning accounts. Property, Plant and Equipment: Property, plant and equipment are recorded at cost. Amortization, using the declining balance method, is provided at the following annual rates: Buildings 4% Equipment 20% Computer hardware 30% Computer software 100% Fund Accounting: The organization follows the deferral method of accounting for contributions. Restricted contributions are recognized as revenue in the year 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 investment income is recognized as revenue in the year in which the related expenses are incurred. Unrestricted investment income is recognized as revenue when earned. 6 YWCA NIAGARA REGION Notes To Financial Statements August 31, 2007 1. Summary of Principal Accounting Policies (continued) Donated Services: The Association does not record the value of donated services. Income Taxes: As the Association is a non-profit organization it is exempt from Federal and Provincial income taxes. Use of Estimates: The preparation of financial statements in conformity with Canadian generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of these financial statements and the reported amounts of revenues and expenses during the reporting period. These estimates are reviewed periodically, and as adjustments become necessary, they are reported in earnings in the period in which they become known. Actual results could differ from these estimates. 2. Property, Plant and Equipment 2007 2006 Accumulated Net Book Net Book Cost Amortization Value Value Land - Court Street $ 56,000 $ 56,000 $ 56,000 Land - King Street 55,000 55,000 55,000 Land - Culp Street 94,273 94,273 94,273 Building - Court Street 492,715 $ 200,624 292,091 304,259 Building - King Street 970,423 192,396 778,027 810,451 Building - Culp Street 560,320 54,974 505,346 526,406 Equipment 89,557 56,410 33,147 33,305 Computer hardware 63,773 48,669 15,104 18,315 Computer software 7,223 7,223 0 $ 2,389,284 $ 560,296 $ 1,828,988 $ 1,898,009 7 YWCA NIAGARA REGION Notes To The Financial Statements August 31, 2007 3. Mortgages Payable 2007 2006 Meridian Credit Union, mortgage payable, bearing interest at 5.80%, repayable in blended monthly payments of $2,190, maturing October 2009, secured by Court Street property and chattel mortgage on Court Street assets $ 229,789 $ 242,501 CMHC, mortgage payable, bearing interest at 9.25%. Forgiveness, commencing in 2004, earned at the rate of one fifteenth of the original principal amount for each year the borrower continues to own and use the property in accordance with the terms of the mortgage. Interest will be forgiven on the same basis. Maturing April 1, 2016. Secured by King Street property. 445,500 486,000 CMHC, mortgage payable, non interest bearing. Forgiveness, commencing in 2006, earned at the rate of one fifteenth of the original principal amount for each year the borrower continues to own and use the property in accordance with the terms of the mortgage. Maturing April 1, 2020. Secured by Culp Street property. 229,667 247,333 CMHC, loan payable, non interest bearing, forgivable on September 1, 2006. 366,280 CMHC, loan payable, non interest bearing, forgivable on September 1, 2006. 360,000 904,956 1,702,114 Current portion 13,460 12,533 $ 891,496 $ 1,689,581 The principal payments for the next five years are as follows: 2008 $ 13,460 2009 14,252 2010 15,091 2011 15,979 2012 16,919 Subsequent to 2012 829,255 8 YWCA NIAGARA REGION Notes To The Financial Statements August 31, 2007 4. Deferred Contributions 2007 2006 Beginning balance $ 44,889 $ 15,502 Less: amount recognized as revenue in the year 38,646 15,502 6,243 Add: amount received related to the following year 43,954 44,889 Ending balance $ 50,197 $ 44,889 Deferred contributions represent unspent resources externally restricted operating funding received in the current or prior periods that is related to the subsequent period. 5. Deferred Contributions Related to Capital Assets 2007 2006 Beginning balance $ 16,068 $ 23,175 Amounts amortized to revenue (17,732) (7,107) Ending balance $ (1,664) $ 16,068 Deferred contributions related to capital assets represent restricted contributions with which computers were purchased. 6. Comparative figures The comparative figures for August 31, 2006 were audited by another auditor. 9 7 t! !iC,. FALLS FLEKF(j'1.I 1t j f )X;4- 5400 Robinson Street, 2nd Floor ~:ry_ . _ ,L~~¦_ Niagara Falls, L2G 3X4 Tel: 905-374-1616 • Fax: 905 05-374-4683 mncnen gnus • onmaio .cannon Email: Info@wfol.com • WFOL.com October 16, 2008 Corporate Services Committee The City of Niagara Falls City Hall, P.O. Box 1023 4310 Queen Street Niagara Falls, ON L2E 6X5 RE: Winter Festival of Lights - 2009 Proposed Operating Budget / Funding Request Dear Members of the Corporate Services Committee: I enclose herein for your review the 2009 Proposed Operating Budget of the Winter Festival of Lights along with our most recent audited financial statements. The Winter Festival of Lights Board respectfully requests 2009 funding from the City of Niagara Falls in the amount of $380,000. This is a 0% increase from our 2008 approved municipal funding request, and remains at the same level requested and received for the past several years. We also would like to request the use of the new four-pad Arena for the weekend of November 13 - 14, 2010. The support received from the City of Niagara Falls will allow the Winter Festival of Lights to continue to be a powerful driver of the local economy in the winter months while enhancing the social fabric of the community. Sincerely, WINTER FESTIVAL OF LIGHTS ~164!~Z Rick Stokes Vice Chair F WINTER FESTIVAL OF LIGHTS OPERATING BUDGET 2008 2009 REVENUES Approved Budget Proposed Budget Public Funding Ontario Tourism $ 50,000.00 $ 50,000.00 City of Niagara Falls $ 380,000.00 $ 380,000.00 Employment Ontario $ 12,000.00 $ 6,212.00 Ontario Trillium Foundation $ - $ 33,100.00 Corporate Sponsors $ 181,110.00 $ 231,000.00 Other Funding $ 373,704.00 $ 238,774.00 TOTAL REVENUES $ 996,814.00 $ 939,086.00 EXPENDITURES Rent $ 17,000.00 $ 19,119.00 Warehouse Rent $ 5,406.00 $ 5,355.00 Insurance $ 6,700.00 $ 9,500.00 Telephone $ 6,000.00 $ 6,500.00 Bookkeeping/Auditing Fees $ 9,500.00 $ 9,000.00 Legal Fees $ 2,500.00 $ 3,500.00 Bank Charges/LOC Interest $ 3,000.00 $ 4,250.00 Photocopier Exp $ 2,500.00 $ 3,000.00 Internet Charges $ 600.00 $ 600.00 General Meetings & Sundries $ 1,000.00 $ 1,000.00 Memberships & Dues $ 1,800.00 $ 1,800.00 Office Supplies $ 6,500.00 $ 5,500.00 Postage/Courier $ 2,500.00 $ 3,000.00 General Mileage $ 2,500.00 $ 3,130.00 Miscellaneous $ 2,000.00 $ 2,000.00 Freight/Shipping $ 300.00 $ 300.00 Employee Health Benefits $ 10,000.00 $ 9,000.00 Donations $ 500.00 $ 150.00 WSIB $ 900.00 $ 1,000.00 Office Maintenance $ 300.00 $ 350.00 Salaries (incl employer deductions) $ 230,642.00 $ 277,924.00 HRSDC Expenses $ 2,000.00 $ 3,700.00 Volunteer Expenses $ 6,100.00 $ 6,000.00 Board Expenses $ 100.00 $ - Sponsorship Expenses $ 23,148.00 $ 22,738.00 Fundraising Expenses $ 25,000.00 $ 23,320.00 Marketing/Advertising $ 190,450.00 $ 102,426.00 Opening Weekend Events $ 24,000.00 $ 50,475.00 Lights & Lighting Displays $ 157,657.00 $ 199,302.00 Other Events $ 135,296.60 $ 49,623.00 Credit Line Repayment $ - $ 32,000.00 TOTAL OPERATING EXPENDITURES $ 875,899.60 $ 855,562.00 CAPITAL EXPENDITURES $ 112,810.00 $ 78,500.00 Contingency $ 3,500.00 $ 5,000.00 BALANCE $ 4,604 $ 24 WINTER FESTIVAL OF LIGHTS OPERATING BUDGET IN-KIND CONTRIBUTIONS 2009 Niagara Parks Commission $ 250,000.00 Employment Ontario $ 30,000.00 Tim Hortons $ 12,000.00 David Whysall Fireworks $ 5,000.00 Various Other $ 11,000.00 IN-KIND MARKETING SUPPORT Cogeco Cable $ 15,000.00 Niagara Falls Review $ 7,500.00 Niagara this Week $ 3,000.00 105.1 FM $ 1,500.00 CAA Magazine $ 1,200 AAA Motorist Magazine $ 6,500 Niagara Falls Tourism - Ads $ 11,500.00 STAR 102.5 FM $ 5,000.00 TOTAL IN-KIND CONTRIBUTIONS $ 359,200.00 Page 1 of 1 Lisa Wall - Budget Submissions From: "Kai T Bucht" <stj anfbr@cogeco. net> To: "Lisa Wall @ City" <lwall@niagarafalls.ca> Date: 10/21/2008 4:55 PM Subject: Budget Submissions CC: "Mark Newman at home" <minewman@sympatico.ca>, "Ray Anderson" <bertl@cogeco.ca>, "Peter Corfield & Associates" <peorfield@cogeco.ca>, "Dave Stuart @ Transit" <dstuart@niagarafalls.ca>, "Jackie Zufelt @ Niagara Chan-A-Van" <ncav@cogeco.net> Attachments: CAV BUDGET2009.xis; Water Patrol Budget 2009.xls Dear Lisa: Further to our telephone conversation of today's date, I am enclosing Budget Submissions for both the Water Patrol and Chair-A-Van Programs. You will note there are increases in both for the following reasons: Chair-A-Van Budget - to address the mandate of the CAV Management Committee to increase hours of operations and services levels. Audit - Fees - 23% Additional audit required due to change from Niagara Transit to City of Niagara Falls Van Maintenance - 30% increased service levels, new vehicle put into service, regular maintenance on increased number of vehicles, and age of back up vehicles Gas & Oil - 45% over budget due to price increases Water Patrol Budget 2008 - 2009 Direct Program Costs - 2008 Actual came in under budget, for a $440 overall deficit. WP salaries were reduced due to the amount of rain days this summer. Our greatest challenge is keeping staff and being able to offer competitive salaries to compete with City pools, hotels and water attractions. Accordingly you will see an increase in the average payrate from $12.56 to $14. per hour in 2009. Due to the nature of the program, our staff must be mature and highly skilled. 2009 Direct Program Budget increases include salary increases and gas and oil costs. While we are requesting a moderate increase in funding to $37,000, we are still forecasting a deficit of $4,810 which will be moderated by weather and hopefully, reduction in oil and gas pricing in 2009. We have also reflected an increase in the Contingency Fund contribution to $3,000. We have not received our 2009 Air Time billing and have built in modest increase but as this is a grant from the City it will revenue/cost neutral. Donations will be reduced as we have completed the 5yr Walker Brothers commitment, however we will make application to Gales Gas Bars and the Rotary Club to support the Water Patrol School Program. If you have any questions, please feel free to contact me at your convenience. Sincerely, Kai T Bucht Branch Manager St John Ambulance Niagara Falls Telephone: 905-356-7461 Fax: 905-356-1647 Email: stianfbr@cogeco_,net file://C:\Documents and Settings\lw288\Local Settings\Temp\XPgrpwise\48FE0995Dom... 10/22/2008 NIAGARA CHAIR-A-VAN BUDGET - 2009 ACCT Est. 2008 Budget # Total Budget 2008 Budget 2009 inc/dec % REVENUE 511 Passenger Revenue $ 40,694 $ 40,000 $ 43,000 $ 3,000 7.50% 521 Charter Revenue $ 1,250 522 School Board $ 51,204 $ 42,703 $ 53,000 $ 10,298 24.11% TOTAL REVENUE $ 93,148 $ 82,703 $ 96,000 $ 13,298 16.08% OPERATING EXPENDITURES 708 Operators (4 F/T) $ 171,603 $ 180,000 $ 185,500 $ 5,500 3.06% 709 PT $ 42,785 $ 33,000 $ 52,500 $ 19,500 59.09% 709 Contract Driver & monitor $ 19,827 $ 19,570 $ 20,500 $ 930 4.75% Total Driver Wages $ 234,215 7232,570 $ 258,500 $ 25,930 11.15% 710 Dispatcher (office) $ 44,635 $ 45,000 $ 46,000 $ 1,000 2.22% 711 PT Office help [30 hrs/wk] $ 16,359 $ 17,160 $ 17,675 $ 515 3.00% 721 Workers Compensation $ 6,357 $ 11,500 $ 7,800 3,700 -32.17% 722 Employment Insurance $ 7,221 $ 7,000 $ 7,900 $ 900 12.86% 724 Canada Pension Plan $ 12,904 $ 12,000 $ 14,725 $ 2,725 22.71% 727 Employees Benefits $ 28,918 $ 24,000 $ 30,000 $ 6,000 25.00% Total Wages & Benefits $ 350,607 $ 349,230 $ 382,600 $ 33,370 9.56% 740 Advertising $ 500 $ 500 $ - 0.00% 741 Administrative Costs $ 4,000 $ 5,000 $ 5,250 $ 250 5.00% 744 Audit Fees $ 2,550 $ 1,300 $ 1,600 $ 300 23.08% 745 Van Maintenance $ 55,904 $ 50,000 $ 65,000 $ 15,000 30.00% 800 Gas & Oil $ 65,550 $ 48,000 $ 70,000 $ 22,000 45.83% 806 Insurance $ 19,428 $ 25,000 $ 25,000 $ - 0.00% 845 Office Expense $ 3,337 $ 4,300 $ 4,500 $ 200 4.65% 855 Rent $ 4,800 $ 5,000 $ 5,280 $ 280 5.60% 872 Training $ 229 $ 1,200 $ 1,200 $ - 0.00% 874 Telephone $ 2,810 $ 2,800 $ 3,000 $ 200 7.14% 880 Uniform $ 2,289 $ 2,200 $ 2,700 $ 500 22.73% 881 Management Expenses $ - $ 600 $ 750 $ 150 25.00°/0 882 Taxis $ 83 $ - $ 2,500 $ 2,500 Total- Other Expenses $ 160,979 $ 145,900 $ 187,280 $ 41,380 28.36% TOTAL EXPENDITURES $ 511,586 $ 495,130 $ 569,880 $ 74,750 15.10% EXCESS OF EXPENDITURES OVER REVENUE $ 418,439 $ 412,428 $ 473,880 $ 61,452 14.90° wages budget based on a 3% increase P/T casual drivers increase based under budgeting in 2008 plus an increase in service hrs to match Niagara Transit hours of service in 2009 increase in taxi is based on increase in service hour when driver not on shift Water Patrol Budget Forecasted 2008 Actual 2008 Budget 2009 Budget Revenue Donations 7,500 7,000 5,000 OPG, NFH, WB 5yr completed Fundraising 1,000 4,000 Apply Rotary/Gales Gas Fed Govt Prov Govt Mun Govt 35,000 35,000 ?37,000 $3,000 to contingency Grants (air-time contract) 2125 2,264 ,/3,100 25% Total Revenue 45,625 44,264 49,100 Expenses Includes 5% overhead Salary/Benefits 4,473 4,500 3,500 and 100% boathouse Direct Program Costs 38,486 41,946 46,510 expenditures Admin Costs 2,035 2,226 2,100 Occupancy Cost 1,071 1,747 1,800 Total Expenses 46,065 50,419 53,910 Net Ordinary Income -440 -6,155 -4,810 Salaries Total Salaries 4,473 4,500 3,500 Staff reduction Total 4,473 4,500 3,500 Direct Program Costs Uniforms 327.56 546 750 Increase staff by 1 (08 order no cost due to timing)_ Training 1,050 1,490 1,500 MFR Trophies/Awards 100 100 100 Medical Supplies 1268.99 480 500 Restock all supplies Equipment 135 191 500 No equipment purchases known '09 Other (WP salaries) 25,879 31,004 32,760 Need to bring to standard/Reduced hrs due to weather Communication 3,042 2,264 3,100 25% Inc based on actual airtime usage Vehicle 2,585 1,500 2,350 Gas & Oil, Repairs & Maintenance Insurance 1,200 1,019 1,200 Other 2,500 3,000 3,000 Contingency Fund School Program 398 298 500 Restock supplies Boat house repairs 53 250 Annual Total 38,486 41,946 46,510 Administrative Costs Office 1680.44 1,304 1,700 Combination %and Actual Postage/Telephone 121.23 173 150 Cell phone Conf/Meeting/Travel 233.33 750 250 Building Occupancy 1,071 1,747 1,800 See above Total 3,106 3,973 3,900 P r o j e c t 4129 Stanley Avenue, Unit 2 Niagara Falls, Ontario L2E 7H3 S.H.A.R.E. Phone: 905.357.5121 Fax: 905.357.0143 Our Community At Work Email: info@projectshare.ca Web: www.projectshare.ca BOARD OF DIRECTORS Jim Ferraro Chairman John Carter Todd Harrison Past Chairman Director of Financial Services City of Niagara Falls Bart Maves 4310 Queen Street City Council Representative Niagara Falls, Ontario Anna Luciano October 10, 2008 Treasurer Greg Medulun Dear Mr. Harrison, Joyce Morocco Brian Fellow As requested, we have submitted a detailed budget of revenues and expenditures Margaret Penca for 2009 with comparable projected figures for our 2008 operations. Also enclosed Paisley January ry Pool Brian Thompson is a copy of our audited financial statements. Selina Volpatti Members We are reviewing our reserves annually to ensure adequate cash flows, to provide for financing of replacements of acquisition of assets that are currently Elaine Harvey depreciating, to avoid borrowing requirements caused by a sudden reduction in Executive Director funding, to provide financing for one-time expenditures without permanently Karen Stearn impacting our financial position, to provide flexibility and provide a source of Honourary Member internal financing. A 6 month Employment Standards reserve has been established at the recommendation of our auditors at Crawford, Smith & Swallow. We are purchasing a large truck this month to facilitate pickups of food donations, which will deplete our warehouse equipment reserve. In addition to the money we receive annually from our funding sources, (including the City of Niagara Falls), in order to balance our budget we are required to fundraise more than $300,000 yearly, which is over 113 of the total budget. Because of layoffs in tourism and manufacturing sectors and rising costs of essentials, some of our previous donors are now coming to us for assistance. Many charitable agencies are forced to fundraise and with fewer donors each year, it is getting harder to meet this challenge. We are asking for a commitment of fj~j~~ $314,100 from the City of Niagara Falls. We really appreciate our partnership. Without your help, we would not be able to continue to help the less fortunate in Niagaraf 1gkIl our community. NiagaraWNRegion Sincerely, Building Community. Building Liver C:/ G'LuI.P ' n 10 Elaine Harvey Executive Director UNITED WAY OF NIAGARA FALLS REGISTERED CHARITY NUMBER 107861338RR0001 - A measure of a community is how it treats those who are disadvantaged BUD16ET 08109 Internal Working Document BUDGET BUDGET Jun/08-May/09 Jun/07-May/08 REVENUE City of Niagara Falls 314,000.00 304,952.00 United Way 126,340.00 166,142.00 Donations & Fundraising 300,000.00 264,461.00 Bingo & Nevada 11,570.00 11,240.00 Regional Niagara 76,396.00 74,396.00 Rental Income 7,200.00 10,000.00 Regional Healthy Living 3,050.00 3,050.00 Service Canada 6,420.00 14,638.00 Jump Start Program 10,000.00 10,000.00 TOTAL REVENUE 854,976.00 858,879.00 EXPENSES Employee Compensation Expenses Payroll Salaries 551,834.00 519,981.00 Payroll Benefits 44,066.00 43,059.00 Group Insurance 55,920.00 46,071.00 Total Employee Compensation Expenses 651,820.00 609,111.00 Emergency Client Services Christmas Basket Program 65,000.00 50,000.00 Food Bank Distribution Services 10,000.00 5,000.00 Food Vouchers/Food Purchase 25,000.00 10,000.00 Niagara Region Shelter 22,000.00 20,000.00 Emergency Utilities-United Way 17,803.00 22,700.00 Emergency Dental/Prescriptions 2,500.00 2,250.00 EmergencyTransportation 13,500.00 13,500.00 Emergency Services Other 2,000.00 2,000.00 Jump Start Sports Program 10,000.00 10,000.00 Total Emergency Client Services 167,803.00 135,450.00 Occupancy Costs Building Maintenance 17,500.00 17,500.00 Condo Fees 12,000.00 11,000.00 Utilities 13,000.00 12,000.00 Total Occupancy Cost 42,500.00 40,500.00 Administrative Expenses Credit Card Service Charges 1,225.00 1,450.00 Community Development 3,500.00 3,100.00 Conferences-Education 3,000.00 3,000.00 Insurance - Board of Directors 1,740.00 1,339.00 Insurance - Vehicle 1,600.00 1,538.00 Insurance-Building 5,532.00 5,221.00 Internet 1,000.00 1,000.00 Fuel and Maintenance for Vehicle 7,000.00 7,000.00 Photocopying 1,300.00 1,250.00 Postage 1,200.00 1,200.00 Printing 1,200.00 1,000.00 Promotions 750.00 750.00 Professional Fees 2,500.00 2,500.00 Special Events Expense 10,000.00 10,000.00 Staff Training 1,300.00 1,000.00 Supplies-Office 10,000.00 10,000.00 Healthy Community Program 3,050.00 3,050.00 Telephone 7,500,00 7,000.00 Travel & Mileage 3,400.00 4,000.00 Nevada License, Seller Fee, Provincial Fee 1,450.00 11240.00 Volunteer Appreciation 3,000.00 2,500.00 Professional Development 1,550.00 1,550.00 Total Administrative Expenses 72,797.00 70,688.00 Depreciation 20,000.00 24,000.00 TOTAL EXPENSES 954,920.00 880,749.00 Transfer to Replacement Fund is a non-monetary expense Project S.H.A.R.E. Report to City Hall October, 2008 Coordinated Emergency Services was created in 1983 as an emergency food bank, as Niagara Falls' economy was hard hit by the recession. In 1989 the services offered were expanded in response to an ongoing need and renamed Project S.H.A.R.E. to include emergency housing, utilities and prescription assistance as well as a food co-operative for families in our community who live on a low income. All of our programs are of a self-help nature, empowering consumers who use our services. Funding received from the City of Niagara Falls is used to operate the emergency food program. The number of times people came to us for assistance, (units of service), has almost doubled in the past 10 years. Unfortunately, we have been hit hard in Niagara Falls economically, which has had an impact on Project S.H.A.R.E. We are experiencing a "triple threat." Manufacturers are closing so we are losing corporate donations. Employees of these manufacturing plants used to donate to Project S.H.A.R.E. and they are not able to be so generous now that they are not permanently employed. The most serious consequence of the economic downturn, however, is that the employees who used to give to us are now sometimes forced to come to us for assistance. We recently had a laid off food plant worker come in and submit his resume to us. More and more people are finding themselves in situations where they are forced to ask for help with utilities, food, prescriptions or housing. We receive grants from the United Way as well as the City but we still must fundraise over one third of our budget. Our housing program, partially funded through the Ministry of Housing filtered through the Region, has only increased from $51,343 in 1992 to $54,036 in 2007, even though requests for housing assistance are increasing annually and the services we provide have increased with the need. Due to the overwhelming increase in requests for help since our inception, our staff has grown from 4 to 13 full-time employees since we opened our doors in 1989 as Project S.H.A.R.E. We are presently operating at full capacity and without coop students, Employment Ontario grant staff and volunteers we would not be able to assist the families living on low income coming to us for help efficiently and treat them with dignity. 68% of our volunteers are people we help who want to "give back" to our agency. In 1989 our food coop participation program began with 10 families as an experimental pilot project. Members who join are required to work three hours each month at Project S.H.A.R.E. and attend bi-monthly meetings each month. Food assistance is given once per month. They also receive some "extras" like cleaning products or household items for their additional work and responsibility. Members of the Project S.H.A.R.E. Participation Program are given donated tickets to local tourism venues and plays. Over the years we have found that membership in the participation program builds self- confidence, responsibility and many close relationships. We have had many members make the jump from social assistance to full-time employment. Because of the success of this program, our membership has grown from 10 families in 1989 to almost 100 families in 2008. This has affected the amount of food given out over the past decade. The pounds of food we give out in our emergency, Christmas and food coop programs increased by 200% over the past 10 years. At a cost of $2.00 per pound in 1997 the dollar amount of food given out was $461,304. The dollar amount of food given to assist those in need in 2007 almost doubled at $967,830., using a conservative estimate of $2.00 per pound even though food prices have increased significantly. Our statistics for emergency food assistance are once again on the rise in 2008. Our auditors, Crawford, Smith & Swallow have advised that 6 months operating expenses be put aside. To date, GICs totaling $243,898 are in reserve for this purpose. We are using $50,000 to purchase a larger truck this month for food pickups and deliveries. A reserve of $50,000 has been set aside for office equipment, computer equipment and software that need to be updated each year. Our utility costs, van maintenance and fuel and condominium fees are also rising rapidly. $100,000 has also been appropriated for food purchases as the amount of food we distribute increases each year and costs rise. Since November 2007 the price of groceries has risen by an average of 4%. In addition to the money we receive from our funding sources in 2007, (including the City of Niagara Falls), to balance our budget we are obligated to fundraise almost $300,000 and close to $1,000,000 worth of food. Less than half the food we raise and distribute to the needy in our community comes from donors in Niagara Falls. This food raising takes up so much staff time that many of our staff members work at Special Events or fundraisers on many weekends or evenings throughout the year. We are in competition with other worthwhile agencies in Niagara Falls for a limited amount of donation dollars. The economy of our city fluctuates seasonally due to factors affecting tourism over which we have little or no control. The demand for our services is steadily increasing. We see a lot of working people who just don't make enough to make ends meet. Many of the people who come to us for help have some type of mental illness or disability. Some of the residents of our community who have given money or food to us in the past are now unable to do so. We are constantly seeking out partnerships to save money and improve the services we offer. Credit Counseling of Regional Niagara, Niagara Regional Sexual Assault, Niagara Nutrition Partners, Ontario Disability, Ontario Works, and the Homelessness Initiative Outreach program all work out of our office on Stanley Avenue and counsel our clients. Revenue and expenditure budgets are included for our fiscal year June, 2008 to May, 2009. In the past 5 years gas prices have increased by 62%. Our costs for utilities, condo fees and food are increasing alarmingly. The number of Niagara Falls residents who are asking for help is increasing each year. We are not in a position to hire additional staff to fundraise the amounts needed to balance our operating budget. We value our partnership with the City of Niagara Falls and look forward to working together in the future to help those in our community who are disadvantaged. We are requesting funds in the amount of $314,100 from the City of Niagara Falls for 2009, an increase of only 3%, and only 32% of our operating budget. Year Units of Service Outgoing Food Dollar Value of Lbs. Outgoing Food 1997 28,515 19,221/month $461,304 1998 29,093 21,173/month $508,152 1999 27,373 19,270/month $462,480 2000 29,873 26,940/month $646,560 2001 37,500 31,369/month $752,856 2002* 38,086 32,675/month $980,250 2003 45,608 42,781/month $1,283,440 2004 44,059 42,290/month $1,268,700 2005 45,042 35,752/month $1,072,560 2006 43,059 42,453/month $1,273,590 2007 45,456 40,326/month** $1,209,780 *Food is valued at $2.50/pound since 2002 rather than $2.00 in previous few years on chart **Less food is being given out monthly although we are serving more people due to necessary adjustments to reflect shortage of food donations Project S.H.A.R.E. People Served 2007 Emergency Food Jan Feb March April May June July Aug Sept Oct Nov Dec TOTAL ' New Families 75 65 62 43 71 60 79 78 70 60 121 113 897 New Child Dep 28 29 23 17 36 15 38 49 41 37 61 55 429 New Adult Dep 15 17 13 9 21 10 17 15 17 14 25 22 195 Fllw-up Families 1193 1085 1161 1149 1126 1045 1000 1092 1029 1124 1280 953 13237 Child dep 984 935 1017 1007 980 926 771 777 880 927 1063 819 11086 Adult Dep 368 279 325 337 347 297 293 316 325 312 402 303 3904 Christmas Baskets 3488 3488 Total 2663 2410 2,601 2,562 2,581 2353 2198 2327 2362 2474 2952 5753 33236 Participation Program Jan Feb March April May June July Aug Sept Oct Nov Dec TOTAL New Families 3 11 3 8 8 9 5 1 6 0 8 1 63 New Child Dep 4 13 2 3 3 6 2 0 16 0 8 0 57 New Adult Dep 1 4 1 3 3 6 2 0 3 0 2 0 25 Fllw-up Families 82 85 96 99 96 97 104 109 107 108 97 96 1176 Child dep 98 102 115 117 114 98 103 103 111 107 105 103 1276 Adult Dep 31 32 36 37 36 32 20 20 44 44 37 35 404 Total 219 247 253 267 260 248 236 233 287 259 257 235 3001 Support Services Jan Feb Mar April May June July Aug Sept Oct Nov Dec TOTAL Agency Referrals 92 132 87 81 80 55 17 42 49 79 81 73 868 Only Referrals 66 60 52 42 88 34 14 21 31 45 35 22 510 Utility Subsidy Program 195 164 115 92 134 151 72 88 106 127 98 84 1426 Winter Warmth Fund 32 48 - 33 15 0 0 0 0 0 0 3 15 146 Share The Warmth 42 29 51 '93 0 0 0 0 0 0 0 20 235 Emergency 55 44 51 31 51 39 34 76 36 99 122 76 714 Total 482 477 389 354 353 279 137 227 222 350 339 290 3899 Emergency Housing Jan Feb March April May June July Aug Sept Oct Nov Dec TOTAL Hostel Agreements 10 2 3 4 4 5 5 4 4 12 5 5 63 Units of Service 127 120 132 136 107 110 135 136 162 160 256 152 1733 Trustees 3 2 1 0 0 0 0 0 0 0 0 0 6 1 1 Agency Referrals 254 240 264 272 214 227 273 272 324 347 522 309 3518 Total 394 364 400 412 325 342 413 412 490 519 783 466 5320 GRAND TOTAL 3758 3498 3643 3595 3519 3222 2984 3199 3361 3602 4331 6744 45456 Volunteer Service "These totals for Volunteer Service are not included in our Grand Total UNITS OF SERVICE Jan Feb March April May June July Aug Sept Oct Nov Dec TOTAL New Volunteers-HOURS 131 209 260 14311 100 182 212 71 i 1 172 399 153 2176.55 Active Volunteers-HOURS 859 912 1034.5 941 1018 1049.5 1013 966 702 1195 1550.5 1682 12921.35 Total 990 1121 1294 1084 1117.5 1231 1225 1036 849 1367 1949.5 1835.3 15097.9 Crawford smith 6& swallow PROJECT S.H.A.R.E OF NIAGARA FALLS INC. Financial Statements May 31, 2008 crawford smith Z swallow PROJECT S.H.A.R.E OF NIAGARA FALLS INC. Financial Statements May 31, 2008 Table of Contents Page Auditors' Report 1 Balance Sheet 2 Statement of Fund Balances 3 Statement of Income and Expenses 4 Statement of Cash Flows 5 Notes to Financial Statements 6-9 Crarttered Smith and Swallow Carter Accountants ts LLP LLP 4741 Queen Street Niag smith Q& Niagara ra Palls, Ontario L2E 2M2 Tel swallow Telephone (905) 4200 Telecopier (905) 356 3340110 Oltices in. Niagara Falls, Ontario SL Catharines, Ontario Fort Erie, Ontario Niagara-on the Lane. Ontario Pori Colborne, Ontario AUDITORS' REPORT To the Directors of Project S,H,A.R.E of Niagara Falls Inc. We have audited the balance sheet of Project S.H.A.R,E of Niagara Falls Inc. as at May 31, 2008 and the statements of income and expenses, fund balances and cash flows for the year then ended. These financial statements are the responsibility of the corporation's management. Our responsibility is to express an opinion on these financial statements based on our audit. Except as explained in the following paragraph, we conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. In common with many charitable organizations, the corporation derives revenue from donations, bingo and Nevada ticket sales, the completeness of which is not susceptible of satisfactory audit verification. Accordingly, our verification of these revenues was limited to amounts recorded in the records of the corporation and we were not able to determine whether any adjustments might be necessary to donation income, bingo income, Nevada ticket sales, excess of income over expenses and fund balance. In our opinion, except for the effect of adjustments, if any, which we might have determined to be necessary had we been able to satisfy ourselves concerning the completeness of the donations, bingo and Nevada ticket revenue referred to in the preceding paragraph, these financial statements present fairly, in all material respects, the financial position of the corporation as at May 31, 2008 and the results of its operations and its cash flows for the year then ended in accordance with Canadian generally accepted accounting principles. As required by section 96(2) of the Ontario Corporations Act, we report that, in our opinion, except for the change in accounting policy described in note 2, these principles have been applied on a basis consistent with that of the preceding year. i Niagara Falls, Ontario July 17, 2008 CRAWFORD. SMITH AND SWALLOW CHARTERED ACCOUNTANTS LLP LICENSED PUBLIC ACCOUNTANTS 1 PROJECT S.H.A.R.E OF NIAGARA FALLS INC. BALANCESHEET May 31, 2008 Assets 2008 2007 Current Assets Cash and cash equivalents 310,113 249,457 Temporary investments 246,779 230,546 Accounts receivable 16,545 10,707 Prepaid expenses 8,970 1,478 582,407 492,188 Fixed Assets - note 3 542,667 539,708 1,125,074 1,031,896 Liabilities and Fund Balances Current Liabilities Accounts payable and accrued liabilities 83,613 79,582 Deferred Contributions - note 4 525,371 541,228 608,984 620,810 Fund Balances Invested in fixed assets 17,296 (1,445) Unappropriated - available for general use 178,794 362,531 Appropriated - note 5 320,000 50,000 516,090 411,086 1,125,074 1,031,896 Signed on behalf of the board: Director Director See accompanying notes 2 crawford smith swallow PROJECT S.H.A.R.E OF NIAGARA FALLS INC. STATEMENT OF FUND BALANCES for the year ended May 31, 2008 Fixed Operating Surplus 2008 2007 Assets Appropriated Fund Balances, Beginning of Year (1;445) 362,531 50,000 411,086 392,779 Capital Expenditures 37,325 (37,325) Excess (Deficiency) of Income over Expenses for the Year (18,584) 123,588 105,004 18,307 Transfer to Appropriated Surplus (270,000) 270,000 Fund Balances, End of Year 17,296 178,794 320,000 516,090 411,086 See accompanying notes 3 craw£ord smith Z swallow PROJECT S.H.A.R.E OF NIAGARA FALLS INC. STATEMENT OF INCOME AND EXPENSES for the year ended May 31, 2008 2008 2007 Income Bingo - net 8,560 7,655 Fundraising 256,439 197,360 Donations 117,255 110,934 Federal grant 17,136 11,960 Miscellaneous 18,493 16,404 Municipal grant 326,822 252,464 Nevada ticket sales - net 450 924 Niagara Regional Hostel Agreement / Trustee 59,472 34,535 Other grants 67,522 47,062 Regional grant 81,758 46,396 United Way 135,779 138,374 Amortization of deferred contributions - note 4 15,857 15,893 1,105,543 879,961 Expenses Client services 220,671 148,284 Conferences 2,040 3,009 Depreciation 34,366 40,587 Fundraising 19,208 21,156 Insurance 8,416 8,106 Maintenance 20,124 16,084 Occupancy costs 24,477 23,499 Office 33,912 25,489 Professional fees 2,578 2,266 Salaries and benefits: Administration 153,766 149,763 Food Program 199,733 161,471 Housing Program 35,500 34,155 Utility/Client Services Program 148,579 135,968 Benefits 88,787 82,906 Vehicle expenses 8,382 8,911 1,000,539 861,654 Excess of Income over Expenses for the Year 105,004 18,307 See accompanying note's 4 crawford smith C8Z swallow PROJECT S.H.ADR.E OF NIAGARA FALLS INC. STATEMENT OF CASH FLOWS for the year ended May 31, 2008 2008 2007 Operating Activities Excess of income over expenses for the year 105,004 18,307 Depreciation 34,366 40,587 Amortization of deferred contributions (15 857) (15 893) Working capital provided by operations 123,513 43,001 Changes in working capital components Temporary investments (16,233) (3,554) Accounts receivable (5,838) 45 Prepaid expenses (7,492) 6,424 Accounts payable and accrued liabilities 4,031 _ 4,7( 47) (25,532) (1,832) Funds provided by operating activities 97,981 41,169 Investing Activities Capital expenditures (37,325) (2,524) Increase in Cash Position 60,656 38,645 Cash and Cash Equivalents, Beginning of Year 249,457 210,812 Cash and Cash Equivalents, End of Year 310,113 249,457 See accompanying notes 5 Crawford smith C&Z swallow PROJECT S.H.A.R.E OF NIAGARA FALLS INC. NOTES TO FINANCIAL STATEMENTS for the year ended May 3 t, 2008 Organization Project S.H.A.R.E of Niagara Falls Inc. was incorporated without share capital in February, 1992 as a non-profit corporation under the laws of the Province of Ontario and is a registered charity under the income tax act. The corporation operates a food bank, a food co-operative, a housing help centre and an emergency/crisis intervention program for the City of Niagara Falls. 1. Significant Accounting Policies The financial statements of the corporation are the representations of management prepared in accordance with Canadian generally accepted accounting principles. Because a precise determination of many assets and liabilities is dependent upon future events, the preparation of periodic financial statements necessarily involves the use of estimates and approximations. These have been made using careful judgement in the light of available information. The financial statements have, in management's opinion, been properly prepared within reasonable limits of materiality and within the framework of the accounting policies summarized below: Revenue recognition The corporation follows the deferral method of accounting for contributions. Restricted contributions are recognized as revenue in the year in which the related expenses are incurred. Unrestricted contributions are recognized as revenue when the amount can be reasonably estimated and ultimate collection is reasonably assured. Cash and cash equivalents Cash equivalents are short-term investments held for less than 90 days. Fixed assets and depreciation Fixed assets are recorded at cost. Expenditures for maintenance and repairs are charged to operating expenses. Depreciation is calculated using the straight-line method at rates designed to amortize the cost of fixed assets over their estimated useful lives as follows: Building - 40 years Computers - 3 years Furniture and equipment - 5 years Shelves - 10 years Vehicles - 4 years Additions during the year are depreciated from the month of acquisition. Disposals are depreciated until the month of disposition. Gains or losses on assets sold or otherwise disposed of are included in the statement of operations. 6 crav,Ybrd smith Z swallow PROJECT S.H.A.R.E OF NIAGARA FALLS INC. NOTES TO FINANCIAL STATEMENTS for the year ended May 31, 2008 1. Significant Accounting Policies - continued Financial instruments The corporation has elected the following balance sheet classifications with respect to its financial assets and financial liabilities in accordance with section 3855 of the CICA handbook: Cash and cash equivalents are classified as "held for trading" and are measured at fair value. Temporary investments are classified as "held for trading" and reported at fair value. They are initially recognized at acquisition cost and subsequently re-measured at fair value at each reporting date. Investment income is recognized when earned, dividends when declared, and investment gains and losses when realized or based on fair value on the balance sheet date for investments classified as held for trading. Accounts receivable are classified as "loans and receivable" and are measured at cost, which, upon initial recognition, is considered equivalent to fair value. Accounts payable and accrued liabilities are classified as "other financial liabilities" and are initially measured at fair value. Fund balance The amounts appropriated for food purchases, payment of liabilities, and warehouse and office equipment purchases are internally restricted and are not available for unrestricted purposes without approval of the board of directors. Gifts-in-kind The statement of income and expenses does not reflect the dollar value of donations in kind in the form of food for distribution to needy families. Further, the financial statements do not reflect the dollar value of donations of services in fundraising and program activities. 2. Change in Accounting Policy Effective June 1, 2007, the company adopted CICA Handbook sections 3855 "Financial Instruments - Recognition and Measurement" and 3861 "Financial Instruments - Disclosure and Presentation". These handbook sections have revised the accounting for financial instruments. As provided under these standards, the prior year comparative figures have not been restated. There was no adjustment necessary to beginning fund balances as a result of the change in accounting policy. 7 crawford smith C& swallow PROJECT S.H.A.R.E OF NIAGARA FALLS INC. NOTES TO FINANCIAL STATEMENTS for the year ended May 31, 2008 3. Fixed Assets Accumulated Cost Depreciation 2008 2007 Buildings 579,400 76,630 502,770 486,780 Computers 23,730 17,722 6,008 7,848 Furniture and equipment 52,445 44,670 7,775 11,569 Shelves 25,665 11,998 13,667 15,805 Vehicles 31,035 18,588 12,447 17,706 712,275 169,608 542,667 539,708 4. Deferred Contributions 2008 2007 Balance, Beginning of Year 541,228 557,121 Amortization (15,857) (15,893) Balance, End of Year 525,371 541,228 5. Appropriated Funds 2008 2007 Food purchases 100,000 50,000 Liabilities 70,000 Warehouse equipment 100,000 Office equipment 50,000 320,000 50,000 6. Comparative Figures The 2007 figures, presented for comparative purposes have been restated to conform with the current year's basis of presentation 8 crawford smith Z swallow PROJECT S.H.A.R.E OF NIAGARA FALLS INC. NOTES TO FINANCIAL STATEMENTS for the year ended May 31, 2008 7. Financial Instruments Cash flow risk The corporation has cash and cash equivalents and short-term investments which bear interest at market rates. Accordingly, the corporation is exposed to the effects of changes in market interest rates. Price risk The corporation's short-term investments include marketable securities which fluctuate in value with changes in market rates. Accordingly, the corporation is exposed to the effects of changes in market price. 9 crawford smith Cdr, swallow November 3, 2008 F-2008-42 Niagaralalls CANADA Councillor Victor Pietrangelo, Chair and Members of the Corporate Services Committee City of Niagara Falls, Ontario Members: Re: F-2008-42 2007 Municipal Performance Measures RECOMMENDATION: That this report be received for the information of City Council. That staff post the information on the City's website. BACKGROUND: The City of Niagara Falls is required to measure its performance and report the results to the Province of Ontario annually. In addition, the City is required to provide these measures to the taxpayers of the municipality. Enhanced Reporting Objective The performance measures used in the supporting documents are determined by the Province and are not developed by local municipalities. In previous years, staff have been challenged by Council to provide better information that can assist Council in evaluating the City's operational performance. This years' presentation has been developed with this understanding. As a result, staff have thoroughly reviewed the measures required by the Province and have made changes as necessary. Likewise in combination with this review, staff have performed a review of capital asset inventories. These actions have been complimented by further changes at the Provincial level on the determination of measures. It should be noted that, consistent with previous years, the Province has changed some of the reporting information in the measures. All of these changes are consistent with staff's desire to enhance reporting on performance measures..-However as the changes made this year are significant the results for this year should be-reviewed as a starting point for future years. Working Together to Serve Our Community Corporate Services Department Finance November 3, 2008 -2- F-2008-42 Performance Results The Municipal Performance Measurement Program is designed to indicate a municipality's performance in selected core services areas according to their service responsibility. These measures are developed by the Province of Ontario. Identified as Appendix (A) are the results of the City's year 2007 Municipal Performance Measurement Program. Each measure reports as follows: • the name of the measure • the year in which the measure relates • a description and definition of the measure • how the measure was calculated • the result of the measure Also provided are explanatory comments that explain the measure and the corresponding results. Staff has amended the template used from previous years. In developing the revised template a number of challenges became apparent. Specifically: 1. Ability to set a bench mark and compare from year to year - Over the past three to four years, for the vast majority of measures, the Province has changed the formula for calculating a measure and therefore comparison to previous years does not provide comparable data. One example, relates to the formula for measuring kilometers of roads changed in 2006 from the number of total kilometers of paved roads to total paved lane kilometers. This change impacted the numerator in the measure and thus has impacted the comparability of data. As a result, year to year comparisons are not included. 2. Reporting Upper Tier, Shared and Lower Tier Responsibilities - A municipality is only required to report on a measurement for which they are responsible. As Council is aware the responsibility for a number of measures in areas such as waste management and sewage treatment/disposal areas area Regional responsibility. In years prior to 2007 these costs were included in the City's cost determination. However in review of this measure, we identified that this practice was not shared by other local municipalities. Consequently, the City has changed its presentation. Therefore comparison to previous years is not possible in the affected areas due to the change in delivery of service responsibility which also impacts the manner in which measures in those areas are calculated. It should be noted that both methods of reporting are acceptable. 3. Comparison with other municipalities - Municipalities may attempt to compare their results with other similar municipalities, however, results may be affected by significant differences in service delivery and accounting practices. Staff believe that the revised format provides a module thatwill enable an effective comparison to other municipalities in the future. 4. Inventory of assets due to PSAB compliance - The requirement of PSAB 3150 compliance has resulted in City staff compiling a thorough list of assets. This has resulted in a more accurate determination of assets held, while also limiting comparability to previous years. November 3, 2008 -3- F-2008.42 Staff is comfortable with this new presentation and will continue to seek opportunities to improve so as to develop meaningful benchmarks. Going forward, the goal is to use the 2007 information as a guideline and in future years compare measurements. /I Z' Recommended by: Todd Harri on, Dir or of Financial Services Approved by: Ken Burden, x~ecy/utive Directlof orporate Services Respectfully submitted: o n MacDonald, Chief Administ tive Officer TH:Iw ~ v` a a x > a t of a F t v t krn t d w Y r~ r ea. t k"+ pgo 's 0"I'lef r '.t r 1y i f a { rJ, p R m + w a a l Y 4 1 e k a+: £ „w k x t -v- nr~ ~i i t ` rl' } S is a t '@x, ' r aia a c e ra a p } NET {%wr .:ry t R4 a,.: 'F;t `E' ref aa¢'# *+1333??'' Ef 4'.,Ak { rrrr~t ;,{"x Nagy{ At i., Ax ?f [da fWtY~~k,n,.ar :.5.vf.XLa..tC d. 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N§~,~,~ly ~,i_v_Car~aai ty~ ,4apF,or'~'J r''„~..,. sad z~tiw.', k"a§~is xSutu~ii~+Lua.'w:~c I • L11 CD Qj CD Q lot 6 O 0 6 0 r, q 0 . 00 Si gyp. , _4 &VON r ~,/i-_.~ Ni~gara~alls 2007 Municipa/ Performance Measures Table of Contents 1 Overview 1 2 City of Niagara Falls Statistics 3 3 Operation or Core Areas Being Measured 3 4 General Government 4 41 GeneralGovernment-(LT) 4 5 Protection 5 5.1 Fire Service - (LT) 5 6 Roadways 6 61 Paved (Hard Top) Roads - LT 6 6.2 Unpaved (Loose Top) Roadways - LT 7 6.3 WinterControl-LT 7 6.4 Adequacy of Roads - LT 8 6.5 Effective Snow ancl Ice Control for Winter Roads - LT 8 7 Transif 9 71 Conventional Transit - Operating Costs - LT 9 7.2 Conventional Transit Ridership - LT 9 8 Wastewater 10 81 Wastewater Collection - LT 10 8.2 Wastewater Main Backups - LT 10 9 Stormwafer II 9.1 Urban Storm Water Management- LT 11 9.2 Rural Storm Water Management- LT 11 10 Drinkin~ Water 12 101 Distributioo of Drinlcing Water- LT 12 10.2 Boil Water Advisory Issued - UT 12 10.3 Water Main Brealcs - LT 13 11 Solid Waste 13 111 Solid WasYe Diversion (Recycling) - Shared 13 12 Parks and Recreation 14 121 Parks - LT 14 ~ Page i Niagara~alls 2007 Municipal Performance Measures 12.2 Recreation Programs - LT 14 12.3 Recreation Facilities - LT 15 12.4 Subtotal: Recreation Programs & Recreation Facilities - LT 15 12.5 Subtotal: Parks, Recreation Programs and Facilities - LT 16 12.6 Participant Hours for Recreation Programs - LT 16 12.7 Hectares of Open Space - LT 17 12.8 Trails - LT 17 12.9 Indoor Recreation Facilities - LT 18 12.10 Outdoor Recreation Facility Space - LT 18 13 Library Services 19 13.1 Library Services per Person- LT 19 13.2 Library Services per Use - LT 19 13.3 Library Uses per Person - LT 20 13.4 Electronic Library Usage - LT 20 13.5 Non-electronic Library Usage - LT 21 14 Landuse Planning 21 14.1 Location of New Residential Development - Shared 21 14.2 Preservation of Agricultural Land in Reporting Year - Shared 22 14.3 Preservation of Agricultural Land Relative to Base Year - Shared 22 14.4 Number of Hectares Re-designated During Reporting Year - Shared 23 14.5 Number of Hectares Re-designated Since Jan. 1, 2000 - Shared 23 14.6 Size of Settlement Area 24 14.7 Change in Size of Settlement Area 24 Page ii Niagara u11s 2007 Municipa/Performance Measures 1 Overview The Municipal Performance Measurement Program (MPMP) is a program developed by the Ontario Ministry of Municipal Affairs and Housing requiring Ontario Municipalities to measure and report to the Ministry and taxpayers annually service delivery performance. MPMP is intended to enhance discussion about municipal service delivery and may be used as a starting point to investigate and identify best practice measures such as those identified by the Ontario Centre for Municipal Best Practices (OCMBP). MPMP data may be used by municipalities in budget discussions because trend data provides information on progress towards service objectives and information on how operating costs relate to service level decisions. MPMP indicates a municipality's performance in selected core service areas. Currently there are 54 performance measurements in 12 core service areas. Since different levels of government are responsible for the delivery of services, the level of government which delivers a service will be the body responsible for reporting. For example, municipalities are responsible for reporting only the information relating to the local roads for which they are responsible. MPMP includes both efficiency and effectiveness performance objective. Efficiency measures provide information on the cost of delivering services while effectiveness measures provide information on the performance relative to a goal. Together these two measures provide a picture of what is spent in a core service area and what is achieved. Local circumstances such as geography, micro-climate conditions, municipality type and population affect results and need to be taken into consideration when comparing the data with other municipalities. Municipalities may compare their results with other similar municipalities; however, results may also be affected by significant differences in service delivery. Core services selected for the program must meet the following criteria: • Reflect major expenditure areas for municipalities; • Reflect areas of provincial-municipal interest; • Reflect high interest and value to the public; • Use data that is relatively easy to collect; and • Fall under municipal responsibility. MPMP will assist the City of Niagara Falls to provide better services to its citizens. Page I __r Niagara a21s 2007 Municipal Performance Measures The four main benefits of a performance measurement are enhanced accountability, innovation, improved performance and cost effectiveness. Shared F° Improved Accountability Performance Staff - Council viTM -~Z.zN*e < ` ap. DES x.r^# i~~vz e'-am .1~ . # 'a x a' Improved Stimulates Budget Productivity Process y and Creativity u ~1 e'v • Accountability - Performance measurement demonstrates accountability to taxpayers, how they are being served and the value they are receiving for their tax dollars. Accountability is strengthened by setting targets within each of the core service areas. • Improved Performance - Performance measurement identifies ways to provide efficient and effective services to the citizens. • Productivity and Creativity - Performance measurement can be used to stimulate staff creativity and productivity. • Improved Budget Process - Performance measurement can be used to assist municipalities in developing their budgets. It can also be used as a monitoring tool to determine if expected service levels are being achieved. • Notes 1. Lower Tier Responsibility of Service = LT 2. Upper Tier Responsibility of Service = UT 3. Shared Responsibility of Service = Shared 4. One Megalitre = 1,000,000 litres Page 2 Nia~n~ra ails 2007 Municipal Performance Measures 2 City of Niagara Falls Statistics - - - - Households 33,871 Population ( 78,815 Youth Population 19235 Total Hectares in the Municipality 20,999 Recreational Trails (KM) 4.1 li Hectares of Open Space T- 384 E Fire Stations 6 jLibraries 4 Community Centres (City Owned) 2 Swimming Pools - City Owned (5 Outdoor; 1 Indoor) r 6 _ - = Ice Pads (4 Arenas) (Ice Pads) 5 3 Operation or Core Areas Being Measured The measures in MPMP indicate a municipality's performance in selected core service areas. Over time and with feedback from municipalities and others, the Province may add additional measures. Currently there are 54 performance measurements in 12 core service areas. As noted earlier the municipality will only include in its report those services for which it is responsible. The core service areas for performance measurement include: 1. General Government 2. Fire Services 3. Police Services 4. Roadways 5. Transit 6. Wastewater 7. Storm Water 8. Drinking Water 9. Solid Waste Management 10. Parks and Recreation 11. Library Services 12. Land-Use Planning Page 3 Niz~ara' Its 2007Municipal Performance Measures t., 4 General Government 4.1 Genera! Government- (LT) Calculation ( 2007 j Operating Costs for Governance and Corporate Management ( 4030,496 Total Municipal Operating Costs 75,878,798 Efficiency Measure - Operating Costs for governance and corporate management as a percentage of total municipal operating Costs. Definition - Operating costs for General Government support include expenditures for Council, CAO and Executive Directors. I Total Municipal Operating Costs include total costs for General Purposes, Wastewater, Ej Libraries, Museums and Transit. j ii Objective - Efficient municipal government q - - - Notes Ii 1 • Formula for Operating Costs was revised in 2005 to include external transfers. • For 2007 some management costs were distributed from Government and Corporate Management to Transportation, Environmental, and Parks and Recreation service areas. • For 2007, Regional costs for Water treatment, wastewater treatment and garbage collection and disposal were not included in the Total Municipal Operating Costs. Page 4 Niiasara jells 2007 Municipal Performance Measures f;, 5 Protection 5.1 Fire Service - (LT) Calculation 2007 - Operating Costs for Fire Services Total Property Assessment/ 1,000 15,140,415 7,970,725 Efficiency Measure - Operating Costs for Fire Services per 1,000 of Total Property Assessment. Definition - Operating costs for Fire Services include administration, equipment, fire- fighting force, fire halls, fire prevention and inspection. i' i' Total Property Assessment means the total assessed value of a taxable properties (I determined by the Municipal Property Assessment Corporation (MPAC). li Objective - Efficient Fire Services Notes 2006 & 2007, total property assessment was based on a Jan 1/05 valuation date. 3 • 2005 and 2004 total property assessment was based on a 2003 valuation date. • Fire Services employs both full-time and volunteer fire-fighters. Page 5 mranits Nfa2007Municipal Performance Measures 6 Roadways 6.1 Paved (Hard Top) Roads- LT Calculation 2007 =1,97615; " Operating Costs for Paved (hard top) Roads Total Paved Lane Kilometers 2,163.887 j 1,095 i Efficiency Measure - Operating Costs for paved (hard top) roads per lane kilometer. Definition - Paved (hard top) roads are defined as roads with an asphalt surface, concrete surface, composite pavement, Portland cement or surface treatment. A lane kilometer is a continuous lane of road that conveys traffic in one direction. { Maintenance includes heave/base/utility cut repair, cold mix patching, hot mix patching, shoulder maintenance, surface maintenance, surface sweeping, and surface flushing. I~ Obiective- Efficient maintenance of paved roads. ii Notes • In 2006 measurement changed from total kilometers of paved roads compared to l total paved lane kilometers. • For 2007, operating costs for sidewalk maintenance, drainage ditch and culvert maintenance, and roadside maintenance were not included. i Page 6 Niagara uIIs 2007 Municipal Performance Measures 6.2 Unpaved (Loose Top) Roadways - LT Calculation 2007 Operating Costs for unpaved (loose top) roads 2,475 49 Total unpaved lane kilometers 809,484 327 Efficiency Measure - Operating costs for unpaved (loose top) roads per lane kilometer. Definition - Unpaved (loose top) roads are defined as roads with gravel, stone or other i. loose traveling surface. A lane kilometer is a continuous lane of road that conveys traffic in one direction. ii Obiective - Efficient maintenance of unpaved roads. it Notes - • In 2006, the measurement changed from total kilometers of unpaved (loose top) roads to total unpaved lane (loose top) kilometers. 6.3 Winter Control- LT _ Calculation ( 2007 Operating Costs for winter maintenance per lane km. 2231 63 Total lane km. maintained 2,579,765 11156 Efficiency Measure - Operating costs for Winter Maintenance of Roadways per lane , kilometer maintained in winter. Definition - Winter maintenance of roadways include sanding, salting, snow plowing, !I and snow removal. Obiective - Efficient maintenance of roadways. (i Notes Ii • In 2006, measurement changed from total kilometers to total lane kilometers maintained. - Page 7 2007 Municipal Performance Measures NieDara ells _1/af 6.4 Adequacy of Roads - LT Calculation 2007 Number of paved lane kilometers where the condition is rated 74 3% ~j as good to very good 814 - Total number of paved lane kilometers 1,095 Effectiveness Measure - Percentage of Paved Lane Kilometers where the condition is rated Good to Very Good. iI ii Definition - The Ministry recommends that municipalities use the Pavement Condition 'I Index (PCI) or the Roads Inventory Management System (RIMS) Obiective - Provide a paved road system that has a pavement condition that meets municipal objectives. Notes In 2006, measurement changed from total kilometers of paved roads to total paved lane kilometers. r - - - - - 6.5 Effective Snow and Ice Control for Winter Roads - LT Calculation 2007 ii Number of winter events where the response met or 1,00 0% exceeded locally determined municipal service levels for 77I road maintenance - Total number of winter events 77 Efficiency Measure - Percentage of Winter Events where the response met or exceeded locally determined municipal service levels for road maintenance standards. 1! Definition -A winter response is a series of winter control activities performed in response to a winter event. A winter event is a weather condition affecting roads such as snow fall, wind blown snow, sleet, freezing rain, frost, black ice. ( Obiective - Provide an appropriate winter storm event response. I Notes Page 8 Nrasara fells 2007 Municipal Performance Measures 7 Transit 7.1 Conventional Transit- Operating Costs- LT - Calculation j 2007 j' Operating Costs for conventional transit 6 46 Total number of regular service passenger trips on 8,779,167 conventional transit in service area 1,358,225 Efficiency Measure -Conventional Transit operating costs per regular service passenger trip. i. Definition - Operation and maintenance of local conventional transit per regular service passenger trip, defined as all passenger trips where the fare system is applicable, including regular fare, reduced fare, free trips, passes and tickets. Transfers are not counted as passenger trips. i~ Obiective - Efficient Conventional transit services. I) Notes • 2007 does not include pars-transit operations or diesel for resale, but does include parts for resale. N 7.2 Conventional Transit Ridership - LT - Calculation 2007 Total number of regular service passenger trips on 76 conventional transit in the service area 1,358,225 Population of service area 82.184 I Effectiveness Measure - Number of Conventional Transit Passenger Trips per Person in the Service Area. r: Definition - Regular passenger trips are defined as all passenger trips where the fare system is applicable, including regular fare, reduced fare, free trips, passes and tickets. Transfers are not counted as passenger trips. i Objective - Maximum utilization of transit services. Notes - - - - Page 9 Niagara Falls 2007 Municipal Performance Measures 8 Wastewater 8.1 Wastewater Collection - LT Calculation - 2007 4,999.41:, Operating Costs for Wastewater Collection Total KM of Wastewater Mains 2,109,751 422 i Efficiency Measure - Operating Costs for the collection of wastewater per kilometer of wastewater main. Definition - Operating costs for waste water collection include expenditures for repair and maintenance of collection, pipes, catch basins, pumps and overflow outlets, inspection and monitoring, cleaning and flushing. 1 Objective - Efficient municipal wastewater collection Notes • Prior to 2006 there was an addition for the number of connections (denominator = total km of wastewater main plus 0.010 km times the number of connections) 8.2 Wastewater Main Backups - LT - - V Calculation v _ 2007 2 13 Total Number of backed up wastewater mains - Kilometers of wastewater mains/100 9 4.22 I Effectiveness Measure - Number of Wastewater Main Backups per 100 kilometers of Wastewater Main in a Year. Definition - backed up wastewater main occurs when the inflows to the wastewater collection pipe exceed the pipe capacity, forcing the inflows to back-up/flood. Objective- Municipal sewage management practices prevent environmental and j human health hazards. Notes - - Page 10 NialIs 2007Mu nicipa/Performance Measures Araj,'q - 9 Stormwater 9.1 Urban Storm Water Management - LT Calculation ~j 2007 ' Operating Costs for Urban Storm Water Management ;1,166 97 ' Total KM of Urban Drainage System plus (0.005 KM times 402,589 No. of Catch Basins) 345 - - . - I Costs for urban storm water management (separate storm water system - collection treatment, disposal) per kilometer of drainage system. Definition - Operating costs for urban storm water management include expenditures for maintaining catch basins, maintenance holes monitoring and inspection, sewer cleaning, storm pump station and wetland+maintenance. I, Obiective - Efficient urban and rural storm water management. Notes - - • The formula for operating costs was revised in 2005 to include external transfers. I, 9.2 Rural Storm Water Management-LT Calculation ( 2007 Operating Costs for Rural Storm Water Management_ 241, 52 ~3 Total KM of Rural Drainage System, plus (0.005 KM times Ejp,766 No. of Catch Basins € 293 Efficiency Measure - Operating Costs for Rural Storm Water Management (Separate storm system - collection, treatment & disposal) per Kilometre of Drainage System. Definition - Operating costs for rural storm water management include expenditures for administration, catch basins, maintenance holes, culverts, ditching, vegetation maintenance and other rural storm water management expenditures. Obigctive - Efficient urban and rural storm water management. Notes The formula for operating costs was revised in 2005 to include external transfers. Page 11 Nia'aara uIls 2007 Municipal Performance Measures 10 Drinking Water 90.9 Distribution of Drinking Water- LT Calculation 2007 3 7,198 77 , „li ~ Operating Costs for the Distribution of Drinking Water -j Total KM of Water Distribution Pipe 3,131,465 435 Efficiency Measure Operating Costs for the Distribution of Drinking Water per total KM of Water Distribution Pipe. j Definition - Operating Costs for the Distribution of Drinking Water include repair and maintenance to water distribution pipe, valves, pumps and meters, flushing mains, testing water facility. ij Obiective- Efficient distribution costs of drinking water. i j Notes • Prior to 2006 there was a difference in the calculation for the denominator (denominator = total km of water distribution pipe plus 0.010 km times number of i connections plus 0.005 km times number of hydrants. i • The formula for operating costs was revised in 2005 to include external transfers. i 90.2 Boil Water Advisory Issued- UT Calculation 2007 3 Summation of Number of boil water days times the number of 0 0 connections affected 0 Total connections in the service area 27,081 Effectiveness Measure - Weighted number of days a Boil Water Advisory Issued by the Medical Officer of Health, Applicable to a Municipal Water Supply was in effect. I Definition - Weighted number of days a boil water advisory is in effect for a municipal water supply weighted by the number of connections affected. Objective - Water is safe and meets local needs 3 Notes Page 12 Niagara i?12s 2007 Municipal Performance Measures 10.3 Water Main Breaks - LT Calculation (j 2007 j' Number of water main breaks in a year Total kilometers of water distribution pipe/100 90 4.35 Effectiveness Measure - Number of Water Main Breaks per 100 Kilometres of Water Distribution Pipe in a Year. h i Definition - Reports in water main breaks per 100 km of water distribution pipe. Objective - Improve system reliability Notes • The formula for operating costs was revised in 2005 to include external transfers; therefore comparison to previous years is not possible. 11 Solid Waste 11.1 Solid Waste Diversion (Recycling) - Shared Calculation _ 2007 _ J Operating Costs for Solid Waste Diversion 417 - Total Households 141,307 33,871.0 Efficiency Measure - Operating Costs for Solid Waste diversion per household. 1 Definition - Results for this measure may be affected by rural and urban mix; scope of I diversion program and materials diverted; solid waste diversion rate, including level of public participation; pick-up services and frequency of pick-up. Objective Efficient solid waste diversion services Notes Page 13 Niagara alas 2007 Municipal Performance Measures 12 Parks and Recreation 12.1 Parks - LT _ Calculation 2007 - Operating Costs for Parks O = 52 56 - Total Population 4,319 242 _ 82,184 Efficiency Measure - Operating Costs for parks per person a Definition - Operating costs for parkas include expenditures for administration, Boards of Park Management, allotment (community gardens), flower gardens and floral displays, horticultural areas, natural areas, parks and parkettes, playgrounds, public squares, sports fields, skateboard parks and outdoor skating rinks. Obiective - Efficient operation of parks i Notes 12.2 Recreation Programs - LT ;j Calculation 2007 Operating Costs for Recreation Programs - Total Population 1.056.480 82,184 Efficiency Measure - Operating Costs for recreation programs per person. j i i Definition - A recreation program involves some form of activity taking place in a municipality owned or leased facility or area. Recreation programs include both registered programs and unregistered drop-in programs. I' Obiective - Efficient operation of recreation programs. it _ - ; - Notes it Page 14 2007Municipa/Performance Measures Nia~arx alIs _~a alts 12.3 Recreation Facilities - LT Calculation 2007 is Costs for Recreation Facilities 46 10 _ Total Population 3.788.493 82,184 Efficiency Measure - Operating Costs for Recreation Facilities per Person ' i Definition - Operating costs for recreation facilities include expenditures for administration, arenas, community centres and halls, gymnasiums, fitness centres, lawn bowling greens, skating rinks (excluding outdoor natural rinks), stadiums, swimming/wading pools, tennis courts, tourist camps and youth centres. Objective - Efficient operation of recreation facilities. j Notes 12.4 Subtotal: Recreation Programs & Recreation Facilities - LT Calculation - - 2007 Operating Costs for Recreation Programs & Facilities 58 95 _ Total Population 4,844.973 82,184 -3 Efficiency Measure -Operating costs for recreation programs and recreation facilities per person (Subtotal). ~I Definition - This measure is based on the sum of expenditures for recreation programs and recreation facilities reported and results are influenced by the number and type of parks and recreation facilities, the extent of recreation programming and volunteer involvement. Objective- Efficient operation of parks, recreation programs and recreation facilities. Notes • The formula for operating costs was revised in 2005 to include external transfers; therefore comparison with previous years is not possible. Page 15 Niagara wiis 2007 Municipal Performance Measures 3„ 12.5 Subtotal: Parks, Recreation Programs and Facilities - LT Calculation 2007 Operating Costs for Parks, Recreation Programs & Facilities - Total Population 9 184,215 82,184 Efficiency Measure - Operating costs for recreation programs and recreation facilities per person (Subtotal). II Definition - This measure is based on the sum of expenditures for recreation programs and recreation facilities reported and results are influenced by the number and type of parks and recreation facilities, the extent of recreation programming and volunteer involvement. i E Obrective Efficient operation of parks recreation programs and recreation facilities; Notes The formula for operating costs was revised in 2005 to include external transfers; therefore comparison with previous years is not possible. 12.6 Participant Hours for Recreation Programs - LT Calculation 2007 Operating Costs for Total Participant Hours for Recreation 2;808.60 J Programs ( 230.822 - Total Population/1,000 persons 82.184 Effectiveness Measure -YTotal participant hours for recreation programs per 1,000 persons (registered, drop-in and permitted programs). i Definition - Results are influenced by a number of factors including whether a municipality has a system in place for recording each type of programming, volunteer level and availability of facilities for programs, including reciprocal agreements with school boards. Objective- Recreation programs serve needs of residents. Notes i i Page 16 Niagara ,ulls 2007 Municipal Performance Measures 12.7 Hectares of Open Space - LT - Calculation 2004 Total Hectares of open space (municipally owned) 3 78J1 Total population/1,000 311 - 82.184 _ Effectiveness Measure - Hectares of Open Space per 1,000 persons (municipally owned). Definition - This measure standardizes the number of hectares of open space by dividing hectares by total population /1,000. Results may be influenced by types of open space, such as parks, natural areas, managed forests, etc. Objective - Open Space is adequate for population i i~ Ii Notes 12.8 Trails - LT _ Calculation (I 2007 Jj Total kilometers of trails (municipally owned & third party) 0 07,3 Total population/1,000 6 - 82.184 _ . Effectiveness Measure - Total kilometers of Trails per 1,000 persons (owned by municipality and third parties). ( kj Definition - Trails provide an important resource and opportunity for recreation, leisure and physical activity. The total kilometers of trails include the length of all trails that fall under municipal responsibility or control. Trails may support a range of non-motorized and motorized recreational uses. Examples are walking/hiking, bicycling, riding/equestrian, and snowmobiling. j Objective - Trails provide recreation opportunities. - Notes e Page 17 Niagara ir1is 2007 Municipal Performance Measures 12.9 Indoor Recreation Facilities- LT Calculation 2007 Square metres of indoor recreation facilities (municipally owned) I` 2;569 868 j` Total population/1,000 31 211,202 i. 82.184 Effectiveness Measure - Square meters of Indoor Recreational Facility Space per 1,000 persons (municipally owned). Definition - Indoor recreation facilities include built or endorsed structures used for the purposes of community recreation and leisure. (I Objective - Ensure recreation facility space is adequate for population. i Notes - - - - - - - t_-_. ' -_EI 12.10 Outdoor Recreation Facility Space - LT Calculation ~l 2007 (I i Square metres of outdoor recreation facility space with 2;186.64 controlled access and electrical or mechanical functions (municipally owned) 179.707 Total Population/1,000 82.184 Efficiency Measure - Square Metres of Outdoor Recreation Facility Space per 1,000 ll Persons. r Definition - Outdoor recreational facilities include (need to cdmplete)'. i Objective - Ensure recreation facility space is adequate for population. - Notes ii Page 18 Niagara 7qIls 2007 Munlcipa/Performance Measures 13 Library Services 13.1 Library Services per Person - LT Calculation 2007 Operating Costs for Library Services __52 26 Total Population 4.294.686 - - 82,184 Efficiency Measure - Operating Costs for Library Services Per person. Definition - Operating costs for library services include expenditures for salaries, wages and employment benefits, materials, contracted services, rents and financial expenses, interfunctional adjustments and allocation for program support. Obiective - Efficient Library Services. Notes • The formula for operating costs was revised in 2005 to include external transfers, therefore comparison is not possible with previous years. i 13.2 Library Services per Use - LT Calculation ~i 2007 - - - - Operating Costs for Library Services _ t1 Total Library Uses for Your Municipality 4,294,666 j - -I 5,476,372 _ Efficiency Measure - Operating Costs for Library Services Per Use. k t Definition - This measure applies to a single-tier or lower-tier which is not a member of a union public library. Service delivery must involve a library board and the board has no service delivery contract with other municipalities. Total Library uses includes total annual circulation, library materials use, electronic k information use, reference and library visits. I Obiective - Efficient Library Services. Notes I Page 19 Niagara pqIIs 2007 Municipal Performance Measures 13.3 Library Uses per Person - LT Calculation - 2007 ~I Total Library Uses " 66 64 Total Population i 5.476.372 82,184 Effectiveness Measure - Library Uses per Person. Definition - Library uses include annual circulation, program attendance, library materials in use, number of people using computer workstations, number of times electronic databases are accessed by library users, number of standard reference transactions, number of electronic reference transactions, number of visits to library made in person and number of electronic visits to the library. i i Obiective - Increased use of library services. a Notes 13.4 Electronic Library Usage - LT . =i Calculation 2007 J Electronic library uses as a percentage of total library uses Effectiveness Measure - Electronic Library Uses as a Percentage of Total Library Uses. Definition - Electronic library uses are based on the Annual Survey of Public Libraries it conducted by the Ministry of Culture. Electronic library uses include the number of ; people using computer workstations, the number of times electronic databases are accessed by library users, the number of electronic reference transactions, and the number of electronic visits to the library. Obiective - Increased use of library services. Notes - - - Page 20 Niagara ails 2007 Municipal Performance Measures 13.5 Non-electronic Library Usage - LT Calculation ] 2007 Non electronic library uses as a percentage of total library uses 30 0% - - ~i , Effectiveness Measure - Non-electronic Library Uses as a Percentage of Total Library ' Uses. Definition - Non-electronic uses are based on the Annual Survey of Public Libraries conducted by the Ministry of Culture. Non-electronic library uses include annual circulation, program attendance, library materials in use, the number of standard reference transactions and the number of visits to library made in person. it Objective- Increased use of library service 3 Calculation - Since the measure is a percentage, the sum of electronic library uses and non-electronic library uses cannot exceed 100% Notes - - , ~I s 14 Landuse Planning 14.1 Location of New Residential Development- Shared Calculation 2007 (I Number of new lots, blocks and/or units with final approval 97 9% ~j which are located within settlement areas. _'j I, Total number of new lots, blocks and/or new units with final 276 282 ~ approval which are located within the entire municipality. Effectiveness Measure - Percentage of new lots, blocks, and/or units with final approval which are located within settlement areas. Obiective - New Lot creation is occurring in settlement areas. t~ Notes • This measure is completed by municipalities with planning approval authority. j Within a two-tier system the level of government responsibility varies. Authority may be the responsibility of one tier or a shared responsibility. Page 21 Niagara Falls 2007Municipa/Performance Measures 14.2 Preservation of Agricultural Land in Reporting Year- Shared Calculation 2007 Hectares of land designated for agricultural purposes in the Official Plan 100% as of December 31st of the reporting year 1,142 Hectares of land designated for agricultural purposes in the Official Plan as of January 1St of the re ortmg year 9 542 Effectiveness Measure - Percentage of land designated for agricultural purposes which was not re-designated for other uses during the reporting year. i i ii Definition - Results for this measure may be influenced by changes to the Official Plan j or adoption of a new Official Plan; whether agricultural land is interpreted as land bearing any designation intended to preserve agricultural land; demand for new development; Geographic Information System (GIS) leads to changes in the number of hectares. Objective - Preservation of Agricultural Land. Notes 14.3 Preservation of Agricultural Land Relative to Base Year- Shared Calculation 2007 I Hectares of land designated for agricultural purposes in the ; 99 9%- Official Plan as of December 315t of the reporting year Hectares of land designated fora ricultural purposes in the I 9 542 1 ii 9,548 Official Plan as of January 1srof the reportingyear Effectiveness Measure - Percentage of land designated for agricultural purposes which was not re-designated for other uses relative to the base year of 2000. a'. Definition - Results for this measure may be influenced by changes to the Official Plan or adoption of a new Official Plan; whether agricultural land is interpreted as land bearing any designation intended to preserve agricultural land, demand for new development; Geographic Information System (GIS) leads to changes in the number of i! hectares. Objective - Preservation of Agricultural land. Notes Page 22 a. q!As 2007 Municipal Performance Measures Niagaraf'„ 14.4 Number of Hectares Re-designated During Reporting Year- Shared - - - Calculation r 2007 _ Effectiveness _ _ o mml is Effectiveness Measure - Number of hectares of land originally designated for agricultural purposes which was re-designated for other uses during the reporting year. i Definition - This measure provides the number of hectares that were re-designated during the reporting year and supplements the measure - percentage of land designated for agricultural purposes which was not re-designated for other uses during the reporting year. Objective - Preservation of agricultural land. Notes 14.5 Number of Hectares Re-designated Since Jan. 1, 2000 - Shared Calculation 2007 _ - I~ i Effectiveness Measure- Number of hectares of land originally designated for agricultural purposes which was re-designated for other uses since January 1, 2000. E~ Definition - This measure provides the cumulative number of hectares that were re- i' designated sing January 1, 2000 and supplements the measure - percentage of land designated for agricultural purposes which was not re-designated for other uses relative to the base year 2000. I Obiective - Preservation of agricultural land. Notes Page 23 Niagara 'alIs 2007Municipal Performance Measures 14.6 Size of Settlement Area - Calculation 2007 Hectares of land in the settlement area as of Dec. 31, 2007 - - r r Effectiveness Measure - Hectares of land in the settlement area as of December 31St of the reporting year. Definition - Objective - Notes - 14.7 Change in Size of Settlement Area Calculation_ 2007 Hectares of land in the settlement area as of December 31 0 1%; 2007 less the number of hectares of land in the settlement - 5 area as of Jan. 1, 2004 3 Hectares of land in the settlement area as of January 1, 2004 9 210 - - 1'. j Effectiveness Measure - Hectares of land in the settlement area as of December 315' of the reporting year. Definition - Objective - ~ I i Notes Page 24