CANADIAN AMATEUR WRESTLING ASSOCIATION L'ASSOCIATION CANADIENNE DE LUTTE AMATEUR. FINANCIAL STATEMENTS (Audited) Year Ended March 31, 2014
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1 ANADIAN AMATEUR WRESTLING ASSIATIN L'ASSIATIN ANADIENNE DE LUTTE AMATEUR FINANIAL STATEMENTS (Audited) Year Ended March 31, 214 TABLE F NTENTS PAGE Auditors Keport Statement of Financial Position 1-2 Statement of hanges in Fund Balances 3 Statement of perations 4 Schedule I uperations txpenses 5 Schedule 2 - Administrative Expenses 6 Schedule 3 - Marketing Revenue and Expenses 7 Schedule 4 - ther Revenue 8 Notes to Financial Statements 9-15
2 III+ LESLIE & 414 MALED 239 Robertson Road, Suite 43 ttawa, ntario, K2H 8R2 P HARTERED AUNTANTS A PRFESSINAL RPRATIN INDEPENDENT AUDITR'S REPRT T THE MEMBERS: We have audited the accompanying financial statements of the anadian Amateur Wrestling Association, which comprise the statement of financial position as at March 31, 214, and the statements of revenues and expenditures, changes in net assets, 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 anadian accounting standards for not-for-profit organizations and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility ur responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with anadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose 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 qualified audit opinion. Basis for Qualified pinion In common with many not-for-profit organizations, the Association derives revenue from fundraising and donations the completeness of which is not susceptible of satisfactory audit verification. Accordingly, our verification of these revenues was limited to the amounts recorded in the records of the Association and we were not able to determine whether any adjustments might be necessary to contributions, excess of revenues over expenses, current assets and net assets.
3 Qualified pinion In our opinion, except for the possible effects of the matter described in the Basis for Qualified pinion paragraph, the financial statements present fairly, in all material respects, the financial position of anadian Amateur Wrestling Association as at March 31, 214 and the results of its operations and its cash flows for the year then ended in accordance with anadian accounting standards for not-for-profit organizations. lerti/e Sr Rae/ea/ ttawa, anada June 22, 214 Leslie & MacLeod, hartered Accountants (A Professional orporation) Authorized to practice accounting by the Institute of hartered Accountants of ntario
4 ANADIAN AMATEUR WRESTLING ASSIATIN L'ASSIATIN ANADIENNE DE LUTTE AMATEUR STATEMENT F FINANIAL PSITIN As at March 31, ASSETS URRENT ash $ 233,7 $ 146,361 Accounts receivable 1,9 46,39 Investments (MV - $74,634) 74,634 47,442 HST receivable 18,18 41,3 Prepaid expenses 22,975 43,59 Inventory 6,193 7,432 Due from restricted funds (Note 1) 1, 455, ,96 RESTRITED (Note 1) Bob McLeod Scholarship Fund (Note 4) 1,224 2,224 Athlete Reserve Fund (Note 4) 2,756 12,952 Quest for Gold Fund (Note 4) 1, 1. 13,98 25,176 EQUIPMENT (Note 3) 68 L643 LNG TERM INVESTMENTS (MV - $45,1) (Note 5) 45,1 $ $ continued on next Da-se The accompanying notes are an integral part of these financial statements
5 ANADIAN AMATEUR WRESTLING ASSIATIN L'ASSIATIN ANADIENNE DE LUTTE AMATEUR 2 STATEMENT F FINANIAL PSITIN continued As at March 3I, URRENT LIABILITIES Government remittances payable $ 17,637 $ 11,643 Accounts payable and accrued liabilities 138, ,935 Due to restricted funds (Note 1) DEFERRED REVENUE General Fund: NET ASSETS Unrestricted 336, ,17 Endowment Funds (Note 4) $ 515,686 $ 358,722 MMITMENTS (Note 8) n behalf of the Board: Director Director The accompanying notes are an integral part of these financial statements
6 - rn fd N I- 1. cr. so V1 _ (3. cr, Ln ci V 1. L.r ) h r.-.1,1: r.- r-4 L.ri co (a I _... c; tr9. rn cr NI: c r-1 rs1 so as N so.:1: m- ix) sa 1^.. so... _ (A- ci vr in so N.. L 'p h. s ANADIAN AMATEUR WRESTLING ASSIATIN L'ASSIATIN ANADIENNE DE LUTTE AMATEUR STATEMENT F HANGES IN NET ASSETS - 7 U- NET ASSETS, beginning of year REVENUE VER EXPENSES Net contributions Unrealized gains on investments Amortization of contributions INTERFUND TRANSFERS (Note 7) NET ASSETS, end of year For The Year Ended March 3 1, 2 14 Endowment Bob McLeod L- -LD (1) LL 8 (.1 so Ln a so vi.6 vi a' h. (A- The accompanying notes are an integral part of these financial statements
7 H rn co, co n v1 ls M-, cr: N: ri Ntco kr N rn., NJ :1- U1 as en rn 5 cr: m N4 N. r, rn as. rn N 64 Z D Ili P E W I I L.7 Z w - W Z a z F. 6 z z z P Q a Z STATEMENT F REVENUE AND EXPENDITURES REVENUE tization of contributions Investment income For The Year Ended March 31, 2 14 Endowment (1) Y tl Bob McLeod _ LE _c U- U- 77 U- rn o rn ' s (-4 (NJ (= rn cci cs, LI1 rn L11 Lf1 NI. o rn The accompanying notes are an integral part of these financial statements 64 EXPENSES Endowment REVENUE VER EXPENSES
8 5 ANADIAN AMATEUR WRESTLING ASSIATIN L'ASSIATIN ANADIENNE DE LUTTE AMATEUR SHEDULE I -- LAL11\1).L: For The Year Ended March 31, Block administration (Schedule 2) $ 61,438 $ 485,555 Athlete development 14,29 International relations 59, ,657 National championships 18,21 229,471 National coaches 65,22 484,49 National team 1,77,74 968,49 fficiating development 28,349 2,143 ther 5, 24, Professional staff (salaries and travel) 27, ,427 Skills award program 21,117 22,458 $ $ The accompanying notes are an integral part of these financial statements
9 6 ANADIAN AMATEUR WRESTLING ASSIATIN L'ASSIATIN ANADIENNE DE LUTTE AMATEUR SHEDULE 2 - ADMINISTRATIVE EXPENSES For The Year Ended March 31, Amortization $ 1,34 $ 1,34 Bad debts 3,955 Bank charges 7,276 7,249 omputer/website expenses 49,62 4,529 FAP grants 367,94 291,12 FILA fees 17,634 19,635 Insurance 14,186 14,534 Meetings 8,118 8,787 Miscellaneous ffice 7,435 5,61 Postage and delivery 6,628 7,727 Professional fees 9,616 8,836 Rent 21,218 18,282 Telephone, fax, internet 13,967 15,252 Translation 1,164 1,166 $ $ The accompanying notes are an integral part of these financial statements
10 ANADIAN AMATEUR WRESTLING ASSIATIN L'ASSIATIN ANADIENNE DE LUTTE AMATEUR 7 SHEDULE 3 - MARKETING REVENUE AND EXPENSES For The Year Ended March 31, REVENUE ertification $ 11,397 $ 11,124 Donations quest for gold 2,5 765 General sales 1,62 Product line 17,35 7,394 Value in kind 27,552 27,152 58,349 4/,49/ EXPENSES ertification 4,917 4,715 ommunications 1,174 14,692 Marketing commission 1,353 3,788 Product line ,845 21,743 28,4 $ $ The accompanying notes are an integral part of these financial statements
11 ANADIAN AMATEUR WRESTLING ASSIATIN L'ASSIATIN ANADIENNE DE LUTTE AMATEUR 8 SHEDULE 4 -- THER REVENUE For The Year Ended March 31, Athletes fees $ 4,8 $ 3,641 FAP - donations 367,94 286,3 Fees - Affiliation 92,83 97,265 Fees - lub 198,85 256,218 Sanction fees 24,42 3,698 Sundry 72,11 19,893 $ $ The accompanying notes are an integral part of these financial statements
12 ANADIAN AMATEUR WRESTLING ASSIATIN L'ASSIATIN ANADIENNE DE LUTTE AMATEUR 9 NTES T FINANIAL STATEMENTS March 3 I, 214 The (..anadian Amateur Wrest linṡ Association (the "Association") is a not-for-profit corporation incorporated without share capital. Its purpose is to foster the development of amateur wrestlers, coaches, managers, trainers and officials who desire to join in membership to the advancement of amateur wrestling in anada, and to provide these members with the opportunity to participate and contribute to the improvement of wrestling. The Association is a Registered anadian Amateur Athletic Association under the anadian Income Tax Act and as such is exempt from income taxes. I. SIGNIFIANT AUNTING PLIIES The Association follows the standards in Part III of the IA Handbook and has prepared these financial statements in accordance with anadian accounting standards for not-for-profit organizations (ASNP). The financial statements have in management's opinion. been p' roberly prepared within reasonable limits of materiality and within the framework of the accounting policies outlined below. (a) Revenue recognition The Association receives restricted contributions for reimbursement of certain specified technical and administrative expenses during the year. 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. Unexpended portions of contributions are refundable to the contributor. Sport anada contributions are subject to specific terms and conditions regarding the expenditure of the funds. The Association's records are subject to audit by Sport anada to identify instances, if any, in which amounts charged against contributions have not complied with the agreed terms and conditions and which, therefore, would be refundable to Sport anada. In the event that adjustments to prior years' contributions are requested, they would be recorded in the year in which Sport anada requests the adjustments. Revenue from the sales of products is recognized when the product is shipped and collection is reasonably assured. Endowment contributions are recognized as direct increases in the Endowment Fund balance.
13 I ANADIAN AMATEUR WRESTLING ASSIATIN L'ASSIATIN ANADIENNE DE LUTTE AMATEUR NTES T FINANIAL STATEMENTS March 31, SIGNIFIANT AUNTING PLIIES (... continued) Endowment investment income is recognized as revenue of the appropriate fund in the year in which the related expenses are incurred. Unrestricted and board restricted investment income is recognized as revenue when earned. (b) Investments Short and long term investments for which there are quoted prices in an active market are carried at fair value. Unrealized gains or losses are reported as part of net income. Investments for which there is not an active market are carried at amortized cost except when it is established that their value is impaired. Impairment losses, or reversal of previously recognized impairment losses, are reported as part of net income. (c) Fund accounting The Association follows the deferral method of accounting for contributions. The operating fund accounts for the Association's program delivery and administration activities. Endowment funds -- Note 4 (d) Equipment omputer equipment is stated at cost less accumulated amortization. omputer equipment is amortized over its useful life at the following rate and method: omputer equipment 3 years straight-line method
14 ANADIAN AMATEUR WRESTLING ASSIATIN L'ASSIATIN ANADIENNE DE LUTTE AMATEUR NTES T FINANIAL STATEMENTS March 31, 214 (e) ontributed services Volunteers contribute their services to assist the Association in its service delivery activities. Because of the difficulty in determining their fair value, contributed services are not recognized in the financial statements. Value in kind revenue is recorded at the fair value of the contributed product. (f) apital disclosures The Association defines capital as invested in equipment, unrestricted and restricted net assets. The Association's objectives when managing capital is to fund capital additions continue as a going concern, and to protect its ability to meet its on-going liabilities. The Association is not subject to externally imposed capital requirements and its overall strategy with respect to capital remains unchanged from the year ended March 3 I, 213. (g) Financial instruments policy Measurement of financial instruments The Association initially measures its financial assets and financial liabilities at fair value. The Association subsequently measures all its financial assets and financial liabilities at cost or amortized cost, except for investments in equity instruments that are quoted in an active market, which are measured at fair value. hanges in fair value of these financial instruments are recognized in net income. Financial assets measured at amortized cost on a straight-line basis include cash, accounts receivable, and government remittances receivable. Financial liabilities measured at amortized cost on a straight-line basis include accounts payable and accrued liabilities, government remittances payable and deferred revenues. 12
15 ANADIAN AMATEUR WRESTLING ASSIATIN L'ASSIATIN ANADIENNE DE LUTTE AMATEUR NTES T FINANIAL STATEMENTS March 31, 214 (h) Measurement uncertainty The preparation of financial statements in conformity with anadian accounting standards for not-forprofit organizations requires management to make estimates and assumptions that affect the reported amount of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Such estimates are periodically reviewed and any adjustments necessary are reported in earnings in the period in which they become known. Actual results could differ from these estimates. 3. EQUIPMENT ost Accumulated Netbook Netbook amortization value value omputer equipment $ 3,13 $ $ 68 $ ENDWMENT FUNDS The endowment funds are to be used for the following purposes: (a) Bob McLeod Scholarship Fund The Bob McLeod Scholarship Fund was established to provide scholarships to worthy athletes. (b) Athlete Reserve Fund The Athlete Reserve Fund consists mainly of revenue and expenses of the anadian Wrestling Team and its development. Revenue is received in the form of donations and expenses are paid out in the form of reimbursement for training of wrestlers. (c) Quest for Gold Endowment Fund!jut ingfistal24. the,assot iation entered into contracts with Trafalgar 1 radi,4 1. icnit P-1 Tr afarea,' r. a company incorporated under the laws of Bermuda, the purpose of which is to solicit donations from qualified donors. The donation proceeds must be paid directly to Trafalgar for investment into a royalty-producing portfolio. The agreement entitles the Association to receive royalties until termination of the contract. The royalties payable to the Association are based on appreciation in value of the investment portfolio and are net of management fees. During the fiscal year, royalties of $76,544 (213-$85,127) were received. 13
16 ANADIAN AMATEUR WRESTLING ASSIATIN L'ASSIATIN ANADIENNE DE LUTTE AMATEUR NTES T FINANIAL STATEMENTS March 31, ENDWMENT FUNDS ( ontinued) During fiscal 27, the Executive committee made the decision to no longer contract with Trafalgar but will receive royalties, which are presently not estimable with certainty. 5. LNG TERM INVESTMENTS Long term investments consist of guaranteed investment certificates with maturities greater than one year. Fair market value as at March 31, 214 is $45,1 ($NIL 213). 6. FINANIAL INSTRUMENTS The Association is exposed to various risks through its financial instruments and has a comprehensive risk management framework to monitor, evaluate and manage these risks. The following analysis provides information about the Association's risk exposure and concentration as of March 31, 214. redit risk redit risk arises from the potential that a counter party will fail to perform its obligations. The Association is exposed to credit risk from customers. In order to reduce its credit risk, the Association conducts regular reviews of its existing customers' credit performance. An allowance for doubtful accounts is established based upon factors surrounding the credit risk of specific accounts, historical trends and other information. The Association has a significant number of customers which minimizes concentration of credit risk. Fair Value The Association's carrying value of cash and cash equivalents, accounts receivable, and accounts payable and accrued liabilities approximates its fair value due to the immediate or short term maturity of these instruments. Interest rate risk Interest rate risk is the risk that the value of a financial instrument might be adversely affected by a change in the interest rates. In seeking to minimize the risks from interest rate fluctuations, the Association manages exposure through its normal operating and financing activities. The Association is not exposed to interest rate risk.
17 14 ANADIAN AMATEUR WRESTLING ASSIATIN L'ASSIATIN ANADIENNE DE LUTTE AMATEUR NTES T FINANIAL STATEMENTS March 31, INTERFUND TRANSFER During fiscal 214, thc, Association's board of directors authorized the transfer of $76,544 (213- $75,127) from the Quest for Gold Endowment Fund to the General Fund. 8. MMITMENTS The Association rents office accommodation under an operating lease, which expires ctober 31, 216. The annual commitment is approximately $9, plus operating costs. The Association leases a printer / fax / photocopy machine under an operating lease which expires July 214. The minimum annual commitment is $1,941 plus taxes. 9. ASH ash consists of: General Fund $ $ Athlete Reserve Fund 2,756 12,952 Quest for Gold Endowment Fund 1, 49 Bob McLeod Scholarship Fund 2,224 3,224 $ $
18 cr, cc; 64 cll _c) :o D _ t.) Z cc LIJ P z ) w N I- cx I- (.7 -J Z W Z Z _W e 3 Z - 6 E Z Z P z 6 o NTES T FINANIAL STATEMENTS March 31, RESTRITED ASSETS Restricted assets consist of the folio Y Bob McLeod - ' LJ_ (A- 69- PERATING LAN _c s_ z _c :E a) s_ c Q '5 o > c...% t a _c c 7.) Z.) H 17 MPARATIVE FIGURES 4 4,4 a 4- Ls_ s_ 2 rta.) -c a) L bd L) STATEMENT F ASH FLW E a) E -o a) -o 5 s_ a) (71 > _c o > _c E a)
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