The YMCA of Greater Vancouver Properties Foundation
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1 Financial statements The YMCA of Greater Vancouver Properties Foundation
2 Independent auditors report To the Directors of The YMCA of Greater Vancouver Properties Foundation Report on the financial statements We have audited the accompanying financial statements of The YMCA of Greater Vancouver Properties Foundation, which comprise the statement of financial position as at, and the statements of operations, changes in net assets and cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information. Management s responsibility for the financial statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian accounting standards for not-for-profit organizations, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditors consider internal control relevant to the entity s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements present fairly, in all material respects, the financial position of The YMCA of Greater Vancouver Properties Foundation as at, and the results of its operations and its cash flows for the year then ended in accordance with Canadian accounting standards for not-for-profit organizations. Report on other legal and regulatory requirements As required by the Society Act of British Columbia, we report that, in our opinion, Canadian accounting standards for not-for-profit organizations have been applied on a basis consistent with that of the preceding year. Vancouver, Canada April 25, 2017 A member firm of Ernst & Young Global Limited
3 Statement of financial position As at December $ $ Assets Current Cash 684, ,905 Due from the YMCA of Greater Vancouver [note 4] 11,044 Total current assets 684, ,949 Property, net [note 3] 68,630,467 70,048,737 Total assets 69,315,235 70,394,686 Liabilities and net assets Current Due to the YMCA of Greater Vancouver [note 4] 31,117 Accounts payable and accrued liabilities [note 6] 82,393 98,737 Bankers acceptance [note 6] 2,645,121 2,740,245 Total current liabilities 2,758,631 2,838,982 Deferred capital contributions [note 5] 40,047,267 41,465,537 Total liabilities 42,805,898 44,304,519 Net assets Unrestricted 652, ,623 Internally restricted [note 8] 25,856,717 25,748,544 Total net assets 26,509,337 26,090,167 Total liabilities and net assets 69,315,235 70,394,686 See accompanying notes On behalf of the Board: Director Director
4 Statement of operations Year ended December $ $ Revenue Rental income [note 4] 3,097,339 1,178,506 Expenses Grants to the YMCA of Greater Vancouver [note 4] 2,550, ,135 Office, legal, professional and contract services 8,012 39,186 Development expenses 7,326 Administration fee charged by the YMCA of Greater Vancouver [note 4] 25,672 10,126 Insurance Bank charges ,592,891 1,022,760 Excess of revenue over expenses before amortization and interest 504, ,746 Interest expense [note 6] (98,327) (12,679) Amortization of deferred capital contributions [note 5] 1,418, ,845 Amortization of property (1,418,270) (521,845) Gain (loss) on interest rate swap [note 6] 13,049 (94,411) Excess of revenue over expenses for the year 419,170 48,656 See accompanying notes
5 Statement of changes in net assets Year ended December Internally Internally restricted Unrestricted Total restricted Unrestricted Total $ $ $ $ $ $ Net assets, beginning of year 25,748, ,623 26,090,167 2,703, ,311 2,911,311 Excess of revenue over expenses for the year 13, , ,170 (94,411) 143,067 48,656 Net contribution of land [note 5] 23,130,200 23,130,200 Transfer to (from) internally restricted net assets 95,124 (95,124) 9,755 (9,755) Net assets, end of year 25,856, ,620 26,509,337 25,748, ,623 26,090,167 See accompanying notes
6 Statement of cash flows Year ended December $ $ Operating activities Excess of revenue over expenses for the year 419,170 48,656 Add (deduct) non-cash items Amortization of property 1,418, ,845 Amortization of deferred capital contributions (1,418,270) (521,845) (Gain) loss on interest rate swap (13,049) 94, , ,067 Change in non-cash working capital balance related to operations Accounts payable and accrued liabilities (3,295) 4,326 Decrease (increase) in due to/from the YMCA of Greater Vancouver 42,161 (13,678) Cash provided by operating activities 444, ,715 Financing activities Repayment of bankers acceptance (95,124) (9,755) Cash used in financing activities (95,124) (9,755) Net increase in cash during the year 349, ,960 Cash, beginning of year 334, ,945 Cash, end of year 684, ,905 Non-cash transactions Contribution of land, net of bankers acceptance 23,130,200 Contribution of buildings 40,339,100 Contribution of deferred capital contributions (40,339,100) See accompanying notes
7 Notes to financial statements 1. Purpose of organization The YMCA of Greater Vancouver Properties Foundation [the Properties Foundation ] is an independent organization incorporated under the Society Act of British Columbia and is a registered public foundation under the Income Tax Act (Canada) and, accordingly, is not subject to income taxes. The Properties Foundation is currently in the process of transitioning to the new Societies Act of British Columbia and this is expected to be ratified at the 2016 annual general meeting. The Properties Foundation rents its land and buildings to the YMCA of Greater Vancouver [ YMCA ] and makes charitable gifts to the YMCA to assist in building strong kids, strong families and strong communities today and tomorrow. The YMCA and the Properties Foundation share common management. These financial statements do not include the results of the YMCA. 2. Summary of significant accounting policies These financial statements are prepared in accordance with Part III of the CPA Canada Handbook Accounting, Accounting Standards for Not-for-Profit Organizations, which sets out generally accepted accounting principles for not-for-profit organizations in Canada and includes the significant accounting policies summarized below. Revenue recognition The Properties Foundation follows the deferral method of accounting for contributions. Contributions of amortizable assets are recognized as deferred capital contributions. Contributions of non-amortizable assets are recognized as direct increases in net assets. Rental income is recognized as revenue on a monthly basis when the Properties Foundation has earned the rental income. Pledges are not recorded as revenue until the cash or related asset is received. Cash and cash equivalents Cash and cash equivalents consist of cash on deposit and short-term investments with a short term to maturity of approximately three months or less from the date of purchase unless they are held for investment rather than liquidity purposes, in which case they are classified as investments. Property Property is recorded at cost for property purchased by the Properties Foundation and at fair value at the time of donation for contributed property. The Properties Foundation charges amortization on a straight-line basis over the estimated useful life of the assets as follows: Buildings Land 30 years not amortized Derivative financial instruments Interest rate swaps have been used to reduce interest rate risk on the Properties Foundation s debt. Management does not enter into derivative financial instruments for trading or speculative purposes. The Properties Foundation has not designated its interest rate swap contracts as a hedge for accounting purposes and, accordingly, records the fair value of this derivative using a mark-to-market valuation basis, with changes in fair value during the year recognized in the statement of operations as gain (loss) on interest rate swap. 1
8 Notes to financial statements Financial Instruments Investments are recorded at fair value. Transaction costs are recorded on a trade date basis and transaction costs are expensed as incurred. Other financial instruments including cash, due from the YMCA of Greater Vancouver, due to the YMCA of Greater Vancouver, accounts payable and bankers acceptances are initially recorded at fair value and are subsequently measured on amortized costs, net of any provision for impairment. Use of estimates The preparation of financial statements in conformity with Canadian accounting standards for not-for-profit organizations requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Management believes that the estimates utilized in preparing its financial statements are reasonable and prudent; however, actual results could differ from those estimates. To these financial statements, such estimates principally impact the period over which property and deferred capital contributions are amortized. 3. Property Accumulated Net book Land Buildings amortization value Location $ $ $ $ Chilliwack Family YMCA [i] 2,703,000 2,209, ,985 4,204,015 Robert Lee YMCA Downtown [ii] 9,357,000 25,765,000 1,145,111 33,976,889 Langara Family YMCA [ii] 6,537, ,000 4,800 6,640,200 Tong Louie Family YMCA Surrey [note 6] [ii] 7,311,000 12,719, ,302 19,464,998 Camp Elphinstone [ii] 2,577,000 1,729,000 76,844 4,229,156 Healthy Heart Office New Westminster [ii] 98,200 17, ,209 28,583,200 42,548,100 2,500,833 68,630,467 2
9 Notes to financial statements Accumulated Net book Land Buildings amortization value $ $ $ $ December 31, 2015 Chilliwack Family YMCA [i] 2,703,000 2,209, ,350 4,277,650 Robert Lee YMCA Downtown [ii] 9,357,000 25,765, ,278 34,835,722 Langara Family YMCA [ii] 6,537, ,000 1,200 6,643,800 Tong Louie Family YMCA Surrey [note 6] [ii] 7,311,000 12,719, ,326 19,888,974 Camp Elphinstone [ii] 2,577,000 1,729,000 19,211 4,286,789 Healthy Heart Office New Westminster [ii] 98,200 17, ,802 28,583,200 42,548,100 1,082,563 70,048,737 [i] [ii] In 2008, the Properties Foundation received a specified transfer gift of land and buildings from the Chilliwack Family YMCA consisting of properties held at Hocking Avenue. The gift of the land was recognized as a direct increase to net assets. The gift of the buildings was recognized as a deferred capital contribution, which is being amortized over the useful life of the buildings. In September 2015, the Properties Foundation received a specified transfer gift of land and buildings from the YMCA of Greater Vancouver consisting of properties held at th Avenue West, Vancouver; 955 Burrard Street, Vancouver; 1760 YMCA Road, Langdale; # East Columbia Street, New Westminster; and th Avenue Surrey. The gift of the land was recognized as a direct increase to net assets. The gift of the buildings was recognized as a deferred capital contribution, and is being amortized over the useful life of the buildings. 4. YMCA of Greater Vancouver The YMCA is an independent charitable organization separately registered as a charity under the Income Tax Act (Canada) and incorporated under the Society Act of British Columbia. The YMCA is dedicated to the development of people in spirit, mind and body as well as the improvement of local, national and international communities. The YMCA has committed to lease the buildings and land of the Properties Foundation for a ten-year term with two renewal terms. For the year ended, the Properties Foundation charged the YMCA $3,097,339 for rent [2015 $1,178,506]. In addition, at the direction of the Properties Foundation s Directors, the Properties Foundation made grants of $2,550,750 to the YMCA during the year ended [2015 $972,135]. For the year ended, the administration fee charged by the YMCA was $25,672 [2015 $10,126]. As at, nil was receivable [2015 $11,044] from the YMCA for rent payments. As at, $31,117 was payable to the YMCA; $25,672 for the administration fee due to the YMCA and $5,445 for expenses paid by the YMCA. 3
10 Notes to financial statements Transactions between the Properties Foundation and the YMCA are in the normal course of operations and are measured at the exchanged amount established and agreed between the parties. The balances due to and from the YMCA are not collateralized, have no fixed repayment terms and bear no interest. 5. Deferred capital contributions Deferred capital contributions represent the unamortized amount of depreciable property contributed to the Properties Foundation. The amortization of deferred capital contributions is recorded as revenue in the statement of operations on the same basis that the related properties are amortized. In September 2015, the Properties Foundation received a specified transfer gift consisting of properties held at th Avenue West, Vancouver; 955 Burrard Street, Vancouver, 1760 YMCA Road, Langdale; # East Columbia Street, New Westminster; and th Avenue Surrey. Changes in the deferred capital contributions balance are as follows: $ $ Balance, beginning of year 41,465,537 1,648,282 Additions 40,339,100 Amortization of deferred capital contributions (1,418,270) (521,845) Balance, end of year 40,047,267 41,465, Bankers acceptance As at, the Properties Foundation has a bankers acceptance [ BA ] facility of $2,750,000 for the Tong Louie Family YMCA Surrey bearing interest at the treasury rate plus a BA fee of 1.5% per annum which is available through November To reduce the interest rate risk on the facility, the Properties Foundation entered into an interest rate swap contract with a notional principal of $2,647,000 that entitles the Properties Foundation to receive interest at floating rates on the notional principal amount and obliges it to pay interest at a fixed rate of 2.14% per annum plus the BA fee of 1.5%. As at, the interest swap has an outstanding balance of $2,645,121 [2015 $2,740,245] which matures in November The interest rate swap is subject to interest at the 30-day treasury rate plus a BA fee of 1.5% per annum. Monthly interest and principal payments required under the facility are $12,500. As at, the interest rate swap agreement was in a net unfavourable position of $81,362 [2015 $94,411] and the gain (loss), being the change in fair value, for 2016 of $13,049 [2015 ($94,411)] has been recorded in the statement of operations. The liability with respect to the net unfavourable position has been included in accounts payable and accrued liabilities. Interest expense recorded on the interest rate swap was $98,327 [2015 $12,679]. The loan is collateralized by a mortgage in the amount of $8.0 million, constituting a first fixed charge of the lands and improvements of the Tong Louie Family YMCA Surrey with a carrying amount of $19,464,998 [2015 $19,888,974] as at. 4
11 Notes to financial statements 7. Financial instruments For certain of the Properties Foundation s financial instruments, including cash and amounts due from (to) the YMCA, the carrying values approximate fair values due to their short-term nature. The Properties Foundation is exposed to various financial risks through transactions in financial instruments. Currency risk The Properties Foundation is not exposed to foreign currency risk. Credit risk The Properties Foundation is not exposed to credit risk as at. Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. During 2016, the Properties Foundation has entered into an interest rate swap contract terminating in November 2025 on a notional principal amount of $2,647,000. The mark-to-market valuation of the swap contracts at gave rise to a gain (loss) of $13,049 [2015 ($94,411)] [note 6]. Liquidity risk The Properties Foundation has no difficulty in meeting obligations associated with its financial liabilities and, accordingly, is not exposed to liquidity risk. 8. Internally restricted net assets Internally restricted net assets represent the cost of land and buildings of the Properties Foundation and related amortization net of deferred capital contributions and debt related to those assets. 9. BC Societies Act The Properties Foundation is in the process of transitioning to the Societies Act of British Columbia and it is expected to be completed at the 2016 annual general meeting. During the year ended, no remuneration was paid to directors [2015 nil] in their role or in any other capacity by the Properties Foundation. The Properties Foundation has no employees [2015 nil]. No remuneration was paid to individual contractors for services which totaled $75,000 or more [2015 nil]. 5
12 Notes to financial statements 10. Comparative figures Certain comparative figures have been reclassified to conform with the financial statement presentation in the current year. 6
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