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230116 Council Budget AgendaThe Corporation of the Town of Tillsonburg Council Budget Meeting AGENDA Monday, January 16, 2023 6:00 PM Council Chambers 200 Broadway, 2nd Floor 1.Call to Order 2.Adoption of Agenda Proposed Resolution # Moved By: ________________ Seconded By: ________________ THAT the Agenda as prepared for the Council Budget meeting of January 16, 2023 be approved. 3.Moment of Silence 4.Disclosures of Pecuniary Interest and the General Nature Thereof 5.Adoption of Council Minutes of Previous Meeting 6.Finance 2023 Community Budget Request Summary 6.1 Big Brother Big Sisters of Oxford County Representative: Kristen Ralph, Executive Director 6.2 Junior Achievement SW Ontario Representative: Karen Gallant 6.3 Lake Lisgar Revitalization Committee Representative: Frank Kempf 6.4 Royal Canadian Legion Branch 153 Representatives: Dianne Hodges and Paul Robinson 6.5 Tillsonburg and District Multi-Service Centre Representative: Kathryn Leatherland 6.6 Tillsonburg Free Family Fishing Derby Representatives: Mike and Rosemary Dean 6.7 Tillsonburg Horticultural Society Representative: Christine Nagy 6.8 Tillsonburg Shiners Representative: David Palmer 6.9 Tillsonburg Tri-County Agricultural Society (Fair) Representative: Rosemary Dean 6.10 Tillsonburg Turtlefest Representative: Mark Renaud 6.11 Youth Unlimited (Upper Deck Youth Centre) Representative: Lydia Byl 6.12 Tillsonburg and Area Optimist Club - Santa Claus Parade Representative: Lindsay Munroe Proposed Resolution # Moved By: ________________ Seconded By: ________________ THAT Council has received applications for grant funding from various community groups during the 2023 budget sessions; AND THAT the following groups are awarded the following dollar amounts: Big Brother Big Sisters of Oxford County $_______;1. Junior Achievement SW Ontario $_______;2. Page 2 of 288 Lake Lisgar Revitalization Committee $_______;3. Royal Canadian Legion Branch 153 $_______;4. Tillsonburg and District Multi-Service Centre $_______;5. Tillsonburg Free Family Fishing Derby $_______;6. Tillsonburg Horticultural Society $_______;7. Tillsonburg Shiners $_______; 8. Tillsonburg Tri-County Agricultural Society (Fair) $_______;9. Tillsonburg Turtlefest $_______; 10. Youth Unlimited (Upper Deck Youth Centre) $_______;11. Tillsonburg and Area Optimist Club - Santa Claus Parade $_______;12. 6.13 Tillsonburg Business Improvement Area (BIA) Mark Renaud, Executive Director, Tillsonburg BIA Requested 30 minute presentation time. Proposed Resolution # Moved By: ________________ Seconded By: ________________ THAT the Tillsonburg Downtown BIA 2023 Budget and Business Plan presentation be received; AND THAT an amount of $166,940.00 that represents the proposed BIA Gross Budget to be levied in 2023 be paid in four (4) equal installments to the BIA. 6.14 RCP 23-01 Budget White Paper – Tennis and Pickleball Memberships Proposed Resolution # Moved By: ________________ Seconded By: ________________ THAT report RCP 23-01 Tennis and Pickleball Memberships Budget White Paper be received as information; AND THAT staff use the information collected to guide future options for the operation of the tennis courts and any other future sports courts and amenities. 6.15 OPD 23-05 Budget White Paper Fleet Replacement Program for Light Duty Vehicles One-year Analysis and Evaluation Page 3 of 288 Proposed Resolution # Moved By: ________________ Seconded By: ________________ THAT report OPD 23-05 Budget White Paper Fleet Replacement Program for Light Duty Vehicles One-year Analysis and Evaluation be received for information. 6.16 OPD 23-06 Budget White Paper - Sidewalk Snow Operations Proposed Resolution # Moved By: ________________ Seconded By: ________________ THAT report OPD 23-06 White Paper - Sidewalk Snow Operation be received as information. 6.17 OPD 23-07 Budget White Paper - Loose Leaf Collection Services Update Proposed Resolution # Moved By: ________________ Seconded By: ________________ THAT report OPD 23-07 White Paper – Loose Leaf Collection Services Update be received as information; AND THAT staff be directed to report back in summer 2023 with a comprehensive review of the loose leaf collection program. 7.Motions/Notice of Motions Proposed Resolution # Moved By: Councillor Parker Seconded By: ________________ THAT the scope of work for project "Bridge St Reimagining" be from Bidwell Street to Rolph Street with regards to creating an RFP to hire a consultant to re-imagine Bridge Street; AND THAT the funding be reduced to $40,000 from $80,000 as requested to reflect the reduced scope of work; AND THAT Councillor Parsons represent Council on the Re-Imagine Bridge Street Joint Task Force; AND THAT upon completion of the RFP and tender process that the tender be brought back to Council for approval prior to being awarded to the preferred bidder. 8.By-Laws 8.1 A By-Law to appoint a clerk for the Town of Tillsonburg Page 4 of 288 Proposed Resolution # Moved By: ________________ Seconded By: ________________ THAT a By-Law to appoint a clerk for the Town of Tillsonburg be read for a first, second, third and final reading and that the Mayor and the Clerk be and are hereby authorized to sign the same, and place the corporate seal thereunto. 9.Confirm Proceedings By-law Proposed Resolution # Moved By: ________________ Seconded By: ________________ THAT By-Law 2023-006, to Confirm the Proceedings of the Council Meeting held on January 16, 2023, be read for a first, second, third and final reading and that the Mayor and the Clerk be and are hereby authorized to sign the same, and place the corporate seal thereunto. 10.Adjournment Proposed Resolution # Moved By: ________________ Seconded By: ________________ THAT the Council Budget meeting of January 16, 2023 be adjourned at ___ p.m. Page 5 of 288 Current Budget 51,800$ EXTERNAL REQUESTS FOR COUNCIL DELIBERATIONS 2022 Awarded Amount 2023 Requested Amount Final Council Approved Amount Notes Big Brother Big Sisters of Oxford County $ 4,000 $ 4,000 Junior Achievement SW Ontario Inc. $ 1,300 $ 3,000 Lake Lisgar Revitalization Committee $ 5,000 $ 7,000 Royal Canadian Legion 153 $ 3,500 Tillsonburg & District Multi-Service Centre $ 10,000 $ 10,000 Tillsonburg Free Family Fishing Derby $ 2,500 $ 3,000 Tillsonburg Curling Club $ 2,500 $ - Tillsonburg Horticultural Society $ 3,000 $ 3,950 Tillsonburg Shriners $ 4,500 Tillsonburg Tri-County Agricultural Society $ 5,000 $ 12,500 In 2022, funds released only upon confirmation that event would be held Tillsonburg Turtlefest $ 10,000 $ 10,000 In 2022, funds were not released as event was not held Youth Unlimited YFC Tillsonburg Upper Deck Youth Centre $ 6,000 $ 43,300 $ 67,450 $ - HISTORICALLY COMMITTED Town of Tillsonburg Cultural Advisory Committee (Excludes Santa Claus Parade) $ 6,000 $ 6,000 Tillsonburg Santa Claus Parade Tillsonburg & Area Optimist Club $ 2,500 $ 3,500 Family Day Organizing Committee $ - $ 2,500 Not provided in 2021 and 2022 due to COVID TOTAL $ 51,800 $ 79,450 $ - Final Budget Council Deliberation Tracking Sheet - January 16, 2023 Z:\F25 - Financial Plans (Budgets)\2023\Community Grant Requests\2023 Grant Request Summary spreadsheet.xlsx 1/11/2023 Page 6 of 288 Community Grant Application - 2023 This form should be used by community groups requesting funds from the Town of Tillsonburg during the annual Budget Process. The application deadline is November 11, 2022. Please note that all groups will be required to present their application to Council on January 16, 2023, at 6:00 p.m. Each community group will have 5 minutes to make a brief presentation and answer questions from Council. Organization Name * Big Brothers Big Sisters of Oxford County Mailing Address 787A Dundas Street, Woodstock, ON, N4S 1G1 Primary Contact Person: * Kristen Ralph Primary Contact's Phone Number: * 519-537-6404 Primary Contact's Email Address * kristen.ralph@bigb rothersbigsisters.c a What is the purpose/mandate of your organization? * Big Brothers Big Sisters enables life-changing mentoring relationships to ignite the power and potential of young people, so that all young people can realize their full potential. We serve young people who face adversity and are in need of an additional consistent and supportive Developmental Relationship. Page 7 of 288 Which statement best describes your organization? Non-profit (not incorporated) Non-profit (incorporated) Registered charity If you have a charitable number, enter it here: Grant Request Details This section asks you to provide details on your 2023 grant request as well as your funding needs over the next three years. 2023 Grant Request Amount: * $4000 Projected 2024 Grant Request Amount: $4100 Projected 2025 Grant Request Amount: $4200 Projected 2026 Grant Request Amount: $4300 Page 8 of 288 Why do you require funding and what will the funds be used for? * Please see attachment for further information. At the core of all BBBS mentoring programs, we build resiliency by enabling life- changing mentoring relationships that ignite the power and potential of our mentees. BBBS mentoring programs are also grounded in intentional, purposeful relationship building with youth. We take pride in updating and developing our programs based on the needs of the individual child and the individual community. We employ skilled and professional service delivery staff (as per our National Standards, staff are required to have a minimum of a two-year diploma in a Social Services related field) to lead screening, orientation, training, monitoring and evaluation of the volunteer mentors, children and families to ensure quality, safety and work towards goals and outcomes. These programs are offered at no cost to our families so funding is critical to help to ensure we are able to: • Sustain long-term mentoring matches with match monitoring, on-going screening, training and goal setting. • Adequately screen and train volunteer mentors • Make new mentoring matches as well as support and train to serve increased complexities and adversities of young people • Conduct program evaluation analysis • Maintain electronic data management • Utilize virtual service delivery platforms as needed Tell us about any other sources of funding for this project/program (if applicable). Include grants from other levels of government, community groups, donations etc. Expected Donations, Gifts, etc. that we expect to receive this funding year. 1. Sponsorship and proceeds derived from annual special events: a. Play for Kids Sake b. Trivia Night c. Big Night Out Charity Ball d. Bid for Kids Sake e. Rally for Restaurants f. Big Car Show g. Agency Christmas party funding 2. United Way Support 3. Municipal Funding (Ingersoll, South West Oxford, Woodstock, Norwich Township) 4. Prize/Auction donations for our events and activities 5. Computer & Tech support 6. Donations from community members and groups 7. Program specific grants 8. Trillium Foundation Grant 9. Ministry of Education Page 9 of 288 Has the Town of Tillsonburg granted funds to your organization in the past 3 years? * Yes No Other Information This section asks for background information related to your request. Financial Statements for prior two (2) years attached? Yes No Attach files here File Name Financial Statements - Mar 31 2022 - Big Brothers Big Sisters in Oxford County.pdf 225.7 KB Financial Statements-March 2021-BBBS of Oxford County.pdf 129.2 KB If you have additional information for Council's consideration, attach it here: File Name Town of Tillsonburg Request Attachment.pdf 494.2 KB Which member(s) of your group will present your request at the Council meeting? Kristen Ralph Will you providing a Powerpoint presentation? * No Yes Page 10 of 288 Attach your Powerpoint presentation here or submit to clerks@tillsonburg.ca by January 5, 2023. Page 11 of 288 Thank You! Your 2023 Grant Request Application is now complete and has been submitted. If you have questions or concerns about this Grant Application, please contact treasurer@tillsonburg.ca or call 519-688-3009 ext. 4013 If you have questions on the presentation to Council, please contact clerks@tillsonburg.ca or call 519-688- 3009, ext. 4040 Page 12 of 288 Page 13 of 288 2023 Community Grant Application Big Brothers Big Sisters of Oxford County is enabling life-changing mentoring relationships to ignite the power and potential of young people so that all young people realize their full potential. Please accept this package as a formal proposal for program funding for mentoring programs offered to children and youth in the Town of Tillsonburg. We thank you for your past support and belief in what we do and we hope to continue to work together to ensure all young people in Tillsonburg realize their full potential. Executive Members President – Jason Routley Vice President – Emily Van Straten Treasurer – Greg Bruce Executive Director – Kristen Ralph Reports Attached 2021/2022 Audited Financial Statement (April 1, 2021 – March 31, 2022) 2022-2023 Approved Budget Approved resolution for funding requests. Why do you require funding and what will the funds be used for? Big Brothers Big Sisters continues to provide mentors to young people who face adversity and are in need of an additional consistent and supportive developmental relationship. We intentionally recruit volunteers based on the needs of Tillsonburg's young people and take time to professionally screen, train and support them to create strong, healthy relationships. Mentors are trained not only on how to keep our young people safe but also to build a developmental relationship with their mentee that expresses care, challenges growth, provides support, shares power and expands possibilities. Each mentoring relationship is then monitored and supported by a professional caseworker who works with the mentor, young person and their family and graduates the match to a natural support. Our programs and outcomes focus on quality of life, providing individualized mentoring experiences to meet the needs of our young people to enhance their quality of life and contribute to their community. Our total request to the Town of Tillsonburg is $4,000 to support young people build relationships with measurable outcomes:  Relationship skills  Social awareness  Responsible decision making  Self-management  Self-awareness  Positive identity  Social inclusion & empowerment  School connectedness  Commitment to learning  Enhanced constructive use of time Our Theory of Change states that BBBS mentoring programs will work to reach ‘children and youth who face adversity’. Through our mentoring services, we gain privileged insight into the lives of families and children across Tillsonburg. At the agency, we have already seen a 16% increase in new applications for support at mid-year then we had for the entirety of last year. BBBS uses an evidence-based child intake Page 14 of 288 process so that we can know who we are reaching, validating that we are reaching the children who need us the most. The Need Registry is grounded by the ‘Adverse Childhood Experiences’ (ACEs) study. The ACEs study successfully demonstrated an association between adverse childhood experiences & negative health and social complications across an individual’s lifespan. The ACEs study has had a profound impact on youth services as it scientifically proves the need for intervention and buffering between children and their adverse childhood experiences in order to increase the likelihood of positive youth development. According to a recent study at McMaster University, 62% of adults have noted they have experienced at least 1 adverse childhood experience. As we have dived into this work, we realized that 100% of young people we serve in Tillsonburg have experienced at least 2 adverse Childhood Experiences and 57% have had 5 or more of the 13 we track. Current statistics in Tillsonburg include: 1. Child is experiencing social isolation – 71% 2. Parental separation or divorce - 72% 3. Child has been involved or removed by Child Welfare Services - 22% 4. A household member has had a substance abuse problem - 21% 5. A household member has experienced mental illness - 50% 6. A household member has experienced incarceration or has been involved with police - 21% 7. Child has experienced bullying - 93% 8. Child has often seen or heard violence in the home, neighbourhood or their school - 50% 9. Child has experienced the death of someone close to them - 36% 10. Child arrived in Canada with refugee status - 0 11. Exposure to financial stress or financial abuse - 43% 12. Child is exposed to a vulnerable employment standard - 21% 13. Child is coping or recovering from a mental health illness - 43% We know that responsive relationships help build resilience across childhood and into adulthood. The single most common factor for children and teens who develop the capacity to overcome serious hardship is having at least one stable and committed relationship with a supportive parent, caregiver, or other adult.1 These relationships provide the personalized responsiveness and protection that buffer children from developmental disruption and model the capabilities, such as the ability to plan, monitor, adjust, and regulate behavior, that enable individuals to respond adaptively to adversity and thrive. This combination of supportive relationships, opportunities for new and positive experiences and intergenerational skill exchange is the foundation of resilience. 1 In-Brief-The-Science-of-Resilience, Center on the Developing Child, Harvard University. 2018 Page 15 of 288 BIG BROTHERS BIG SISTERS OF OXFORD COUNTY Financial Statements For the Year Ended March 31, 2021 Page 16 of 288 BIG BROTHERS BIG SISTERS OF OXFORD COUNTY Financial Statements For the Year Ended March 31, 2021 Contents Independent Auditor's Report 1 - 3 Financial Statements Balance Sheet 4 Statement of Revenue and Expenditures and Members' Equity 5 Statement of Cash Flows 6 Notes to Financial Statements 7 - 10 Schedule of Fundraising Revenue and Expenditures 11 Page 17 of 288 Tel: 519 539 2081 Fax: 519 539 2571 www.bdo.ca BDO Canada LLP 94 Graham St. Woodstock, ON N4S 6J7 Canada BDO Canada LLP, a Canadian limited liability partnership, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. Independent Auditor's Report To the members of BIG BROTHERS BIG SISTERS OF OXFORD COUNTY Qualified Opinion We have audited the accompanying financial statements of BIG BROTHERS BIG SISTERS OF OXFORD COUNTY (the Organization), which comprise the balance sheet as at March 31, 2021, and the statements of revenue and expenditures and members' equity and cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. In our opinion, except for the possible effects of the matter described in the Basis for Qualified Opinion section of our report, the accompanying financial statements present fairly, in all material respects, the financial position of the Organization as at March 31, 2021, and its results of operations and its cash flows for the year then ended in accordance with Canadian accounting standards for not-for-profit organizations. Basis for Qualified Opinion We were unable to perform opening balance procedures related to balance sheet amounts as at March 31, 2019. Since amounts on the balance sheet affect the determination of the results of financial performance and cash flows, we were unable to determine whether adjustments might be necessary to the results of financial performance and cash flows for March 31, 2020. Our conclusion on the financial statements for the year ended March 31, 2020 has been modified accordingly because of the possible effects of this scope limitation. As a result, our conclusion on the current year's results of financial performance and cash flows is modified because of the possible effects of this matter on the comparability of the current year's figures and comparative information. In common with many not-for-profit organizations, the Organization derives revenue from donations and fundraising, the completeness of which is not susceptible to satisfactory audit verification. Accordingly, verification of these revenues was limited to the amounts recorded in the records of the Organization. Therefore, we were not able to determine whether any adjustments might be necessary to donation revenue, fundraising revenue and cash flows from operations for the year ended March 31,2021 and the period ended March 31,2020, current assets as at March 31,2021 and March 31,2020, and net assets as at April 1 and March 31 for the 2021 period and January 1 and March 31 for the 2020 year. Our audit opinion on the financial statements for the year ended March 31,2020 was qualified accordingly because of the possible effects of this limitation in scope. 1 Page 18 of 288 We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Organization in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion. Responsibilities of Management and Those Charged with Governance 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. In preparing the financial statements, management is responsible for assessing the Organization’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Organization or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Organization’s financial reporting process. Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit 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 Organization’s internal control. 2 Page 19 of 288 Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Organization’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Organization to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Chartered Professional Accountants, Licensed Public Accountants Woodstock, Ontario March 31, 2021 3 Page 20 of 288 BIG BROTHERS BIG SISTERS OF OXFORD COUNTY Balance Sheet March 31 2021 2020 Assets Current Cash and bank $700,370 $493,141 Short-term investments (Note 3)10,000 40,344 Accounts receivable 5,010 14,549 HST Recoverable 7,545 10,800 Prepaid expenses 7,027 7,256 729,952 566,090 Long term investments (Note 3)-10,000 $729,952 $576,090 Liabilities and Members' Equity Current Accounts payable and accrued liabilities $32,279 $20,248 Deferred income 124,077 78,350 Deferred income - restricted (Note 4)12,441 12,441 168,797 111,039 Members' Equity Members' equity 555,155 459,051 Endowment (Note 5)6,000 6,000 561,155 465,051 $729,952 $576,090 On behalf of the Board: Director Director The accompanying notes are an integral part of these financial statements. 4 Page 21 of 288 BIG BROTHERS BIG SISTERS OF OXFORD COUNTY Statement of Revenue and Expenditures and Members' Equity For the year ended March 31 2021 2020 Revenue Camp $-$500 Canada Emergency Wage Subsidy 44,672 9,966 City of Woodstock Community grant 4,500 5,000 County of Oxford 37,667 30,000 Donations 104,451 85,968 Endowments and grants 86,716 85,543 Fundraising (see schedule)126,253 216,517 Investment income 1,899 3,935 Miscellaneous 218 2,562 Trillium Foundation grant 84,487 30,890 United Way of Oxford 150,000 150,000 640,863 620,881 Expenditures Bank charges 2,474 3,039 Conference and staff training -4,082 Insurance 11,648 11,634 Marketing and recruitment 4,506 14,120 Membership fees 17,242 17,637 New equipment 873 3,407 Office expense 15,178 17,241 Postage 1,538 647 Professional fees 14,507 13,749 Program supplies 9,807 8,700 Rent 56,040 56,483 Repairs and maintenance 2,113 2,371 Salaries and benefits - case management and programming 371,347 352,672 - administration and management 21,704 39,433 - fundraising 3,955 3,901 - marketing 10,800 18,915 Travel 1,027 13,076 544,759 581,107 Excess of revenues over expenditures 96,104 39,774 Members' equity, beginning of year 459,051 419,277 Members' equity,end of year $555,155 $459,051 The accompanying notes are an integral part of these financial statements. 5 Page 22 of 288 BIG BROTHERS BIG SISTERS OF OXFORD COUNTY Statement of Cash Flows For the year 2021 2020 Cash flows from operating activities Net excess (deficiency) of revenues over expenditures $96,104 $39,774 Changes in non-cash working capital: Accounts receivable 9,539 (8,990) HST recoverable 3,255 (3,011) Prepaid expenses 229 9,320 Accounts payable and accrued liabilities 12,031 (1,153) Deferred income 45,727 6,813 Deferred income - restricted -4,456 166,885 47,209 Cash flows from investing activities Purchase of investments -(20,344) Proceeds on disposal of investments 40,344 50,032 40,344 29,688 Net increase in cash 207,229 76,897 Cash,beginning of year 493,141 416,244 Cash,end of year $700,370 $493,141 The accompanying notes are an integral part of these financial statements. 6 Page 23 of 288 BIG BROTHERS BIG SISTERS OF OXFORD COUNTY Notes to Financial Statements March 31, 2021 1.Significant Accounting Policies Nature of Operations BIG BROTHERS BIG SISTERS OF OXFORD COUNTY (the "organization") is a volunteer based organization which provides responsible guidance in the development of children in the community through companionship and mentoring with volunteers. The organization is a registered charity and as such is exempt from income taxes and is incorporated without share capital under the laws of Ontario. Basis of Accounting The financial statements have been prepared in accordance with Canadian accounting standards for not-for-profit organizations. Financial Instruments Financial instruments are recorded at fair value when acquired or issued. In subsequent periods, financial instruments are reported at cost or amortized cost less impairment, if applicable. Financial assets are tested for impairment when changes in circumstances indicate the asset could be impaired. Capital Assets Tangible assets are capitalized if cost exceeds $2,000. Purchased tangible capital assets are stated at cost less accumulated amortization. Contributed tangible capital assets are recorded at fair value at the date of contribution and are amortized, unless fair value is not determinable in which case contributed tangible capital assets are recorded at nominal value at the date of contribution. Expenditures for repairs and maintenance are expensed as incurred. Betterments that extend the useful life of the tangible capital asset are capitalized. Amortization is based on the estimated useful life of the asset. Revenue Recognition The organization follows the deferral method of accounting for contributions. Restricted contributions are recognized as revenue in the period 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. Endowment contributions are recognized as direct increases in net assets. Contributed Services Volunteers contribute many hours per year to assist the organization in carrying out its activities. Due to the difficulty of determining their fair value, contributed services are not recognized in the financial statements. 7 Page 24 of 288 BIG BROTHERS BIG SISTERS OF OXFORD COUNTY Notes to Financial Statements March 31, 2021 2.COVID-19 The COVID-19 global pandemic has continued to disrupt economic activities and supply chains. Although the disruption from the virus is expected to be temporary, given the dynamic nature of these circumstances, the duration of business disruption and the related financial impact cannot be reasonably estimated at this time. The organization's ability to earn donations and hold its usual fundraising events is uncertain as public gatherings are currently prohibited and it is uncertain when these prohibitions will be lifted. Management is actively monitoring the affect on its financial condition, liquidity, and operations. As a result, management anticipates a temporary decline in donation and fundraising revenue. During the year, the organization received government assistance through the Canada Emergency Wage Subsidy and Temporary Wage Subsidy programs. 3.Investments 2021 2020 Equitable Bank GIC, interest at 2.36%, matured during the year $-$10,000 Bank of Nova Scotia GIC, interest at 2.80%, matured during the year -10,000 Bank of Nova Scotia GIC, interest at 1.98%, matured during the year -20,344 Concentra Bank GIC, interest at 2.97%, maturing June 2021 10,000 10,000 10,000 50,344 Less short-term investments maturing in the year (10,000)(40,344) $-$10,000 8 Page 25 of 288 BIG BROTHERS BIG SISTERS OF OXFORD COUNTY Notes to Financial Statements March 31, 2021 4.Deferred Income - Restricted The deferred income - restricted balance represents unspent resources externally restricted related to expenses of a subsequent period. Externally restricted contributions consist of the following funds: The Ryan Landon Memorial Fund is dedicated to providing resources that benefit all or a majority of children in the agency, as approved by the Landon Family. The Mary Smith Memorial Fund recognizes community volunteers that have shown dedication to the organization as well as staff. 2021 2020 Ryan Landon Memorial Fund $11,549 $11,549 Mary Smith Memorial Fund 892 892 Ending balance $12,441 $12,441 Changes in the deferred income - restricted balance are as follows: 2021 2020 Beginning balance $12,441 $7,985 Less: amounts recognized as revenue in the year (910)(25) Add:amounts received related to expenses of a subsequent period 910 4,481 Ending balance $12,441 $12,441 5.Endowment In 2002, the organization received a bequest from the Estate of Betty Mason. The principal of $6,000 is to be maintained, with interest earned to be used for camp fees. 9 Page 26 of 288 BIG BROTHERS BIG SISTERS OF OXFORD COUNTY Notes to Financial Statements March 31, 2021 6.Commitments The organization has three operating leases for its premises. The Woodstock location is rented for $3,400 per month plus HST, which is all inclusive, under an extended lease expiring in October 2021. Either the landlord or the tenant can terminate the lease after ninety days that written notice is given. The Ingersoll location is rented for $914 per month plus HST, increasing by 3% per year, under an extended lease expiring in October 2021. The Tillsonburg location is rented for $298 per month plus HST, under a lease expiring January 2022. The landlord can terminate the lease after thirty days that written notice is given. The tenant can terminate the lease after 60 days that written notice is given. The anticipated minimum annual lease payments for the next year is as follows: 2022 $33,173 7.Financial Instruments Liquidity risk Liquidity risk is the risk that the organization will encounter difficulty in meeting its obligations associated with financial liabilities. Liquidity risk includes the risk that, as a result of operational liquidity requirements, the organization will not have sufficient funds to settle a transaction on the due date; will be forced to sell financial assets at a value, which is less than what they are worth; or may be unable to settle or recover a financial asset. The organization is exposed to this risk mainly in respect of its accounts payable, accrued liabilities and commitments. There have been no changes to this risk or the organization's exposure to it from the previous year. 10 Page 27 of 288 BIG BROTHERS BIG SISTERS OF OXFORD COUNTY Schedule of Fundraising Revenue and Expenditures For the year ended March 31 2021 2020 Revenue Bid for Kids Sake $15,216 $34,411 Big Night Out 64,477 106,397 Brews and Bros -4,407 Car Show -5,728 Euchreama -2,202 Miscellaneous 3,600 3,208 Nevada 896 13,350 Play for Kids Sake 31,435 94,966 Trivia Night 100 14,606 Move for Mentoring 7,999 - Rally 4 Restaurants 19,197 - Raffle Income 2,676 - 145,596 279,275 Expenditures Bid for Kids Sake 1,076 5,130 Big Night Out 13,620 32,774 Brews and Bros -724 Car Show -1,409 Euchreama -413 Miscellaneous -44 Nevada 968 6,403 Play for Kids Sake 2,181 10,871 Trivia Night -4,990 Rally 4 Restaurants - expense 1,498 - 19,343 62,758 $126,253 $216,517 The accompanying notes are an integral part of these financial statements. 11 Page 28 of 288 BIG BROTHERS BIG SISTERS OF OXFORD COUNTY Financial Statements For the Year Ended March 31, 2022 Page 29 of 288 BIG BROTHERS BIG SISTERS OF OXFORD COUNTY Financial Statements For the Year Ended March 31, 2022 Contents Independent Auditor's Report 1 - 3 Financial Statements Balance Sheet 4 Statement of Revenue and Expenditures and Members' Equity 5 Statement of Cash Flows 6 Notes to Financial Statements 7 - 10 Schedule of Fundraising Revenue and Expenditures 11 Page 30 of 288 Independent Auditor's Report To the members of BIG BROTHERS BIG SISTERS OF OXFORD COUNTY Qualified Opinion We have audited the accompanying financial statements of BIG BROTHERS BIG SISTERS OF OXFORD COUNTY (the Organization), which comprise the balance sheet as at March 31, 2022, and the statements of revenue and expenditures and members' equity and cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. In our opinion, except for the possible effects of the matter described in the Basis for Qualified Opinion section of our report, the accompanying financial statements present fairly, in all material respects, the financial position of the Organization as at March 31, 2022, and its results of operations and its cash flows for the year then ended in accordance with Canadian accounting standards for not-for-profit organizations. Basis for Qualified Opinion In common with many not-for-profit organizations, the Organization derives revenue from donations and fundraising, the completeness of which is not susceptible to satisfactory audit verification. Accordingly, verification of these revenues was limited to the amounts recorded in the records of the Organization. Therefore, we were not able to determine whether any adjustments might be necessary to donation revenue, fundraising revenue and cash flows from operations for the year ended March 31,2022 and the period ended March 31,2021, current assets as at March 31,2022 and March 31,2021, and net assets as at April 1 and March 31 for the 2022 period and January 1 and March 31 for the 2021 year. Our audit opinion on the financial statements for the year ended March 31,2021 was qualified accordingly because of the possible effects of this limitation in scope. We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Organization in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion. 1 Page 31 of 288 Responsibilities of Management and Those Charged with Governance 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. In preparing the financial statements, management is responsible for assessing the Organization’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Organization or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Organization’s financial reporting process. Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit 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 Organization’s internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the 2 Page 32 of 288 Organization’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Organization to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Chartered Professional Accountants, Licensed Public Accountants Woodstock, Ontario September 12, 2022 3 Page 33 of 288 BIG BROTHERS BIG SISTERS OF OXFORD COUNTY Balance Sheet March 31 2022 2021 Assets Current Cash and bank $805,367 $700,370 Short-term investments (Note 3)-10,000 Accounts receivable 996 5,010 HST Recoverable 5,452 7,545 Prepaid expenses 7,896 7,027 $819,711 $729,952 Liabilities and Members' Equity Current Accounts payable and accrued liabilities $23,402 $32,279 Deferred income 120,291 124,077 Deferred income - restricted (Note 4)12,441 12,441 156,134 168,797 Members' Equity Members' equity 657,577 555,155 Endowment (Note 5)6,000 6,000 663,577 561,155 $819,711 $729,952 On behalf of the Board: Director Director The accompanying notes are an integral part of these financial statements. 4 Page 34 of 288 BIG BROTHERS BIG SISTERS OF OXFORD COUNTY Statement of Revenue and Expenditures and Members' Equity For the year ended March 31 2022 2021 Revenue Canada Emergency Wage Subsidy $-$44,672 City of Woodstock Community grant 2,000 4,500 County of Oxford 55,000 37,667 Donations 77,799 104,451 Endowments and grants 87,279 86,716 Fundraising (see schedule)142,492 126,253 Investment income 1,600 1,899 Miscellaneous 404 218 Trillium Foundation grant 116,201 84,487 United Way of Oxford 110,000 150,000 592,775 640,863 Expenditures Bank charges 2,279 2,474 Conference and staff training 1,348 - Insurance 12,575 11,648 Marketing and recruitment 11,328 4,506 Membership fees 13,514 17,242 New equipment 1,454 873 Office expense 18,412 15,178 Postage 659 1,538 Professional fees 14,252 14,507 Program supplies 12,638 9,807 Rent 61,285 56,040 Repairs and maintenance 2,211 2,113 Salaries and benefits - case management and programming 310,527 371,347 - administration and management 21,630 21,704 - fundraising 3,992 3,955 - marketing -10,800 Travel 2,249 1,027 490,353 544,759 Excess of revenues over expenditures 102,422 96,104 Members' equity, beginning of year 555,155 459,051 Members' equity,end of year $657,577 $555,155 The accompanying notes are an integral part of these financial statements. 5 Page 35 of 288 BIG BROTHERS BIG SISTERS OF OXFORD COUNTY Statement of Cash Flows For the year 2022 2021 Cash flows from operating activities Net excess of revenues over expenditures $102,422 $96,104 Changes in non-cash working capital: Accounts receivable 4,014 9,539 HST recoverable 2,093 3,255 Prepaid expenses (869)229 Accounts payable and accrued liabilities (8,877)12,031 Deferred income (3,786)45,727 94,997 166,885 Cash flows from investing activities Proceeds on disposal of investments 10,000 40,344 Net increase in cash 104,997 207,229 Cash,beginning of year 700,370 493,141 Cash,end of year $805,367 $700,370 The accompanying notes are an integral part of these financial statements. 6 Page 36 of 288 BIG BROTHERS BIG SISTERS OF OXFORD COUNTY Notes to Financial Statements March 31, 2022 1.Significant Accounting Policies Nature of Operations BIG BROTHERS BIG SISTERS OF OXFORD COUNTY (the "organization") is a volunteer based organization which provides responsible guidance in the development of children in the community through companionship and mentoring with volunteers. The organization is a registered charity and as such is exempt from income taxes and is incorporated without share capital under the laws of Ontario. Basis of Accounting The financial statements have been prepared in accordance with Canadian accounting standards for not-for-profit organizations. Financial Instruments Financial instruments are recorded at fair value when acquired or issued. In subsequent periods, financial instruments are reported at cost or amortized cost less impairment, if applicable. Financial assets are tested for impairment when changes in circumstances indicate the asset could be impaired. Capital Assets Tangible assets are capitalized if cost exceeds $2,000. Purchased tangible capital assets are stated at cost less accumulated amortization. Contributed tangible capital assets are recorded at fair value at the date of contribution and are amortized, unless fair value is not determinable in which case contributed tangible capital assets are recorded at nominal value at the date of contribution. Expenditures for repairs and maintenance are expensed as incurred. Betterments that extend the useful life of the tangible capital asset are capitalized. Amortization is based on the estimated useful life of the asset. Revenue Recognition The organization follows the deferral method of accounting for contributions. Restricted contributions are recognized as revenue in the period 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. Endowment contributions are recognized as direct increases in net assets. Contributed Services Volunteers contribute many hours per year to assist the organization in carrying out its activities. Due to the difficulty of determining their fair value, contributed services are not recognized in the financial statements. 7 Page 37 of 288 BIG BROTHERS BIG SISTERS OF OXFORD COUNTY Notes to Financial Statements March 31, 2022 2.COVID-19 The COVID-19 global pandemic has continued to disrupt economic activities and supply chains. Given the dynamic nature of these circumstances, the duration of business disruption and the related financial impact cannot be reasonably estimated at this time. The organization's ability to earn donations and hold its usual fundraising events is uncertain due to restrictions on public gatherings. Management is actively monitoring the affect on its financial condition, liquidity, and operations. As a result, management anticipates a temporary decline in donation and fundraising revenue. 3.Investments 2022 2021 Concentra Bank GIC, interest at 2.97%, matured during the year $-$10,000 -10,000 Less short-term investments maturing in the year -(10,000) $-$- 8 Page 38 of 288 BIG BROTHERS BIG SISTERS OF OXFORD COUNTY Notes to Financial Statements March 31, 2022 4.Deferred Income - Restricted The deferred income - restricted balance represents unspent resources externally restricted related to expenses of a subsequent period. Externally restricted contributions consist of the following funds: The Ryan Landon Memorial Fund is dedicated to providing resources that benefit all or a majority of children in the agency, as approved by the Landon Family. The Mary Smith Memorial Fund recognizes community volunteers that have shown dedication to the organization as well as staff. 2022 2021 Ryan Landon Memorial Fund $11,549 $11,549 Mary Smith Memorial Fund 892 892 Ending balance $12,441 $12,441 Changes in the deferred income - restricted balance are as follows: 2022 2021 Beginning balance $12,441 $12,441 Less: amounts recognized as revenue in the year (1,020)(910) Add:amounts received related to expenses of a subsequent period 1,020 910 Ending balance $12,441 $12,441 5.Endowment In 2002, the organization received a bequest from the Estate of Betty Mason. The principal of $6,000 is to be maintained, with interest earned to be used for camp fees. 9 Page 39 of 288 BIG BROTHERS BIG SISTERS OF OXFORD COUNTY Notes to Financial Statements March 31, 2022 6.Commitments The organization has three operating leases for its premises. The Woodstock location is rented for $3,400 per month year 1, $3,468 year 2, $3,537 year 3, and $3,608 year 4, under an extended lease expiring in October 2025. Either the landlord or the tenant can terminate the lease after ninety days that written notice is given. The Ingersoll location is rented for $1,061 per month, increasing by 3% per year, under an extended lease expiring in December 2026. The Tillsonburg location is rented for $298 per month, under a lease expiring January 2023. The landlord can terminate the lease after thirty days that written notice is given. The tenant can terminate the lease after 60 days that written notice is given. The anticipated minimum annual lease payments for the next five years are as follows: 2023 $56,945 2024 55,174 2025 56,410 2026 39,273 2027 10,747 $218,549 7.Financial Instruments Liquidity risk Liquidity risk is the risk that the organization will encounter difficulty in meeting its obligations associated with financial liabilities. Liquidity risk includes the risk that, as a result of operational liquidity requirements, the organization will not have sufficient funds to settle a transaction on the due date; will be forced to sell financial assets at a value, which is less than what they are worth; or may be unable to settle or recover a financial asset. The organization is exposed to this risk mainly in respect of its accounts payable, accrued liabilities and commitments. There have been no changes to this risk or the organization's exposure to it from the previous year. 10 Page 40 of 288 BIG BROTHERS BIG SISTERS OF OXFORD COUNTY Schedule of Fundraising Revenue and Expenditures For the year ended March 31 2022 2021 Revenue Bid for Kids Sake $11,133 $15,216 Big Night Out 84,246 64,477 Miscellaneous 4,091 3,600 Nevada -896 Play for Kids Sake 35,429 31,435 Trivia Night 13,766 100 Move for Mentoring -7,999 Rally 4 Restaurants 15,670 19,197 Raffle Income 500 2,676 164,835 145,596 Expenditures Bid for Kids Sake 144 1,076 Big Night Out 14,202 13,620 Nevada -968 Play for Kids Sake 1,691 2,181 Trivia Night 5,273 - Rally 4 Restaurants - expense 1,033 1,498 22,343 19,343 $142,492 $126,253 The accompanying notes are an integral part of these financial statements. 11 Page 41 of 288 Community Grant Application - 2023 This form should be used by community groups requesting funds from the Town of Tillsonburg during the annual Budget Process. The application deadline is November 11, 2022. Please note that all groups will be required to present their application to Council on January 16, 2023, at 6:00 p.m. Each community group will have 5 minutes to make a brief presentation and answer questions from Council. Organization Name * Junior Achievement of South Western Ontario Mailing Address 15 Wharncliffe Rd N London, On N6H 2A1 Primary Contact Person: * Karen Gallant Primary Contact's Phone Number: * (519)998-1286 Primary Contact's Email Address * kgallant@jaswo.or g What is the purpose/mandate of your organization? * JA’s mission is to inspire and prepare youth to succeed in a global economy. JA South Western Ontario’s goal is to ensure that every student in our region has the opportunity to experience at least one JA program during their school years. JA is dedicated to addressing fundamental economic challenges of young people by educating them to transform their future and economic success, providing a better quality of life. All programs are offered free of charge to students and schools, making it accessible to youth from all socioeconomic backgrounds. Which statement best describes your organization? Non-profit (not incorporated) Non-profit (incorporated) Registered charity If you have a charitable number, enter it here: 107554263RR001 Page 42 of 288 Grant Request Details This section asks you to provide details on your 2023 grant request as well as your funding needs over the next three years. 2023 Grant Request Amount: * $3000.00 Projected 2024 Grant Request Amount: $3000.00 Projected 2025 Grant Request Amount: $4000.00 Projected 2026 Grant Request Amount: $4000.00 Why do you require funding and what will the funds be used for? * There is an increasing need to build a strong foundation in financial literacy in youth in Ontario. This is evident in the increase of the average Canadian’s debt, and has been identified as a need in education by the Ontario government. While the government has mandated for personal finance to be taught in the classroom, teachers feel ill-equipped to be teaching this material. JA has been recognized by school boards, teachers, and parents as the organization to fill the gap in financial literacy education. JA provides teachers with significant material that covers several portions of the new financial literacy curriculum. Hundreds of teachers across our region reach out every year to have a JA program delivered to their classroom. This funding will be used to support the delivery of JA financial literacy programs to grades 7 and 8 students in Tillsonburg (three programs in 2023 and 2024, four in in 2025 and 2026). JA South Western Ontario is not government or United Way funded, and relies on the support organizations, corporate partners, foundations, individuals, and fundraising events. The inability to host in-person events has had a significant impact on our revenue stream, thus now more than ever we seek support from our community and local businesses to support the need within our community. Funds raised in Tillsonburg stay and are used in Tillsonburg. Page 43 of 288 Tell us about any other sources of funding for this project/program (if applicable). Include grants from other levels of government, community groups, donations etc. Currently there are not any other sources of funding for the projected years. Has the Town of Tillsonburg granted funds to your organization in the past 3 years? * Yes No Other Information This section asks for background information related to your request. Financial Statements for prior two (2) years attached? Yes No Attach files here File Name 2022-06-30 JA SWO FS-Draft.pdf 421.5 KB 2021 FS signed SWO and WR.pdf 851.3 KB Page 44 of 288 If you have additional information for Council's consideration, attach it here: File Name JA Dollars With Sense - SS.pdf 850.8 KB JA Economics for Success - SS.pdf 1.2 MB Which member(s) of your group will present your request at the Council meeting? Karen Chafe Will you providing a Powerpoint presentation? * No Yes Attach your Powerpoint presentation here or submit to clerks@tillsonburg.ca by January 5, 2023. Page 45 of 288 Thank You! Your 2023 Grant Request Application is now complete and has been submitted. If you have questions or concerns about this Grant Application, please contact treasurer@tillsonburg.ca or call 519-688-3009 ext. 4013 If you have questions on the presentation to Council, please contact clerks@tillsonburg.ca or call 519-688- 3009, ext. 4040 Page 46 of 288 Inspiring students in grades 8-10 to stay in school, students take a closer look at the advantages of continued education, as well as learn what’s needed to succeed in today’s workforce. Payroll deductions and taxes help students understand how their work helps pay for public infrastructure and services. Help students prepare for the world of work, and give them the financial tools they need to thrive! Volunteer-Led Programs JA volunteer(s) facilitate the program activities adding their industry knowledge and perspective to the lessons Programs are offered in-class, virtually or live as permitted Teacher manages access and supervises students during the program Timing and duration of program is flexible Teacher-Led Programs Teachers can facilitate the program activities and lessons directly with their students or monitor their students while they work independently JA will provide support and access to the program resources through the JA Campus Teachers can lead the program at their own pace Programs usually take 2-6 hours to complete START HERE. Page 47 of 288 Key Learning Objectives Consider how staying in school and exploring post-secondary options can help them to achieve success Understand what life is like after high school Map their interests, skills, and passions to possible careers Network, identify a mentor, and create a strong personal brand Create a budget to help prepare them for the financial reality of post-secondary life Develop strategies that will help them achieve their goals After completing the program, students will be prepared to: More Information I made the decision to go to university and pursue business, and JA was a critical turning point because I had absolute confidence that this is what I wanted to do. — Alison L., JA Alumni This JA program can assist educators and students in achieving curriculum objectives. START HERE. Visit JA South Western Ontario to register or learn more. Contact us at info@jaswo.org or 519.439.4201 with any questions. Learn about our free online programs on the JA Campus. Page 48 of 288 JA Dollars with Sense is for students in grades 7-9. This is an interactive program that helps young learners develop personal money management skills and apply them to their daily lives. Students will find out how they can make informed consumer decisions and understand different money management practices. Teach young learners to make smart financial decisions, live debt-free and become savvy investors! Volunteer-Led Programs JA volunteer(s) facilitate the program activities adding their industry knowledge and perspective to the lessons Programs are offered in-class, virtually or live as permitted Teacher manages access and supervises students during the program Timing and duration of program is flexible Teacher-Led Programs Teachers can facilitate the program activities and lessons directly with their students or monitor their students while they work independently JA will provide support and access to the program resources through the JA Campus Teachers can lead the program at their own pace Programs usually take 2-6 hours to complete START HERE. Page 49 of 288 Key Learning Objectives Identify their financial needs, wants, and goals Develop a money management self-profile Understand what influences their spending Make informed consumer decisions Calculate the cost of credit and prepare a budget Assess the benefits and risks of online shopping, as well as learn how to avoid scams After completing the program, students will be prepared to: More Information My students really enjoyed learning about the different currencies, understanding the difference between the different forms of payment, and learning about the importance of a good credit score. -Grade 7 Teacher This JA program can assist educators and students in achieving curriculum objectives. START HERE. Visit JA South Western Ontario to register or learn more. Contact us at info@jaswo.org or 519.439.4201 with any questions. Learn about our free online programs on the JA Campus. Page 50 of 288 Financial Statements of JUNIOR ACHIEVEMENT OF THE WATERLOO REGION INC. And Independent Auditors' Report thereon Year ended June 30, 2021 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 51 of 288 KPMG LLP 115 King Street South 2nd floor Waterloo ON N2J 5A3 Canada Tel 519-747-8800 Fax 519-747-8830 INDEPENDENT AUDITORS' REPORT To the Board of Directors of Junior Achievement of the Waterloo Region Inc. Opinion We have audited the financial statements of Junior Achievement of the Waterloo Region Inc. (the Organization), which comprise: the statement of financial position as at June 30, 2021 the statement of operations and changes in net assets for the year then ended the statement of cash flows for the year then ended and notes to the financial statements, including a summary of significant accounting policies (Hereinafter referred to as the ''financial statements''). In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Organization as at June 30, 2021, and its results of operations and its cash flows for the year then ended in accordance with Canadian accounting standards for not-for-profit organizations. Basis for Opinion We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the ''Auditors' Responsibilities for the Audit of the Financial Statements'' section of our auditors' report. We are independent of the Organization in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of the 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. KPMG LLP, an Ontario limited liability partnership and member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. KPMG Canada provides services to KPMG LLP. DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 52 of 288 Page 2 In preparing the financial statements, management is responsible for assessing the Organization's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Organization or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Organization's financial reporting process. Auditors' Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit 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 Organization's internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Organization's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors' report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors' report. However, future events or conditions may cause the Organization to cease to continue as a going concern. DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 53 of 288 Page 3 Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. Communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Chartered Professional Accountants, Licensed Public Accountants Waterloo, Canada November 25, 2021 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 54 of 288 JUNIOR ACHIEVEMENT OF THE WATERLOO REGION INC. Statement of Financial Position June 30, 2021, with comparative information for 2020 2021 2020 Assets Current assets: Cash $ 299,853 $ 54,280 Accounts receivable (note 2)69,597 46,806 Prepaid expenses 9,006 9,793 378,456 110,879 Capital assets (note 3)14,131 18,667 $ 392,587 $ 129,546 Liabilities and Net Assets Current liabilities: Accounts payable and accrued liabilities (note 4)$ 26,442 $ 16,015 Deferred revenue 130,300 36,800 Current portion of capital lease obligations (note 6)812 1,911 157,554 54,726 Long-term liabilities: Long-term portion of capital lease obligations (note 6)209 1,115 Deferred capital contributions (note 5)7,004 8,756 Total liabilities 164,767 64,597 Net assets: Unrestricted 227,820 64,949 Commitments (note 8) Implications due to COVID-19 (note 9) Subsequent event (note 10) $ 392,587 $ 129,546 See accompanying notes to financial statements. On behalf of the Board: 1 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Mark Russell Chair12/22/2021 | 11:30 AM EST TreasurerLuda e Pradyszczuk-Pitt 12/22/2021 | 8:35 AM PST Page 55 of 288 JUNIOR ACHIEVEMENT OF THE WATERLOO REGION INC. Statement of Operations and Changes in Net Assets Year ended June 30, 2021, with comparative information for 2020 2021 2020 Revenue: Grants $ 176,304 $ 33,111 Delivery of programs 62,349 54,531 Major gifts 89,178 9,520 Fundraising events 39,155 126,405 Revenue from Junior Achievement of Waterloo Region Foundation 5,000 52,825 Donations 6,833 12,310 Rental income 4,133 4,509 Amortization of deferred capital contributions (note 5)1,752 2,188 Interest income - 12 Summer camp - 6,355 384,704 301,766 Expenses: Salaries and benefits 65,666 133,490 Management fees 40,060 20,685 Program and event expenses 31,827 78,612 Rent and parking 28,613 21,862 Professional fees 26,737 17,535 Office and general 22,545 26,143 Amortization of capital assets 4,536 6,685 Public relations and fundraising 1,174 4,400 Interest and bank charges 675 1,950 Bad debts - 900 Volunteer recognition - 130 221,833 312,392 Excess (deficiency) of revenue over expenses 162,871 (10,626) Net assets, beginning of year 64,949 75,575 Net assets, end of year $ 227,820 $ 64,949 See accompanying notes to financial statements. 2 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 56 of 288 JUNIOR ACHIEVEMENT OF THE WATERLOO REGION INC. Statement of Cash Flows Year ended June 30, 2021, with comparative information for 2020 2021 2020 Cash provided by (used in): Operations: Excess (deficiency) of revenue over expenses $ 162,871 $(10,626) Items not involving cash: Amortization of capital assets 4,536 6,685 Amortization of deferred capital contributions (1,752)(2,188) Changes in non-cash operating working capital: Accounts receivable (22,791)(35,614) Prepaid expenses 787 4,873 Accounts payable and accrued liabilities 10,427 2,406 Deferred revenue 93,500 25,770 247,578 (8,694) Financing: Capital lease principal repayments (2,005)(3,959) Increase (decrease) in cash 245,573 (12,653) Cash, beginning of year 54,280 66,933 Cash, end of year $ 299,853 $ 54,280 See accompanying notes to financial statements. 3 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 57 of 288 JUNIOR ACHIEVEMENT OF THE WATERLOO REGION INC. Notes to Financial Statements Year ended June 30, 2021 Nature of operations: Junior Achievement of the Waterloo Region Inc. (the "Organization") serves the regional community by helping to inspire and educate young Canadians to value free enterprise, understand business and economics and develop entrepreneurial and leadership skills. The Organization was incorporated under the laws of the Province of Ontario on September 25, 1970 as a corporation without share capital. The Organization is a registered charity under the Income Tax Act (Canada) and, as such is exempt from income taxes. 1. Significant accounting policies: These financial statements are prepared in accordance with Canadian accounting standards for not-for-profit organizations in Part III of the Chartered Professional Accountants of Canada Handbook. The Organization’s significant accounting policies are as follows: (a)Revenue recognition: The Organization follows the deferral method of accounting for contributions which include donations and government grants. 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. Externally restricted contributions are recognized as revenue in the year in which the related expenses are recognized. Contributions restricted for the purchase of capital assets are deferred and amortized into revenue on a straight line basis, at a rate corresponding with the amortization rate for the related capital assets. Restricted investment income is recognized as revenue in the year in which the related expenses are recognized. Unrestricted investment income is recognized as revenue when earned. Revenue from fees are recognized when the services are provided. 4 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 58 of 288 JUNIOR ACHIEVEMENT OF THE WATERLOO REGION INC. Notes to Financial Statements (continued) Year ended June 30, 2021 1. Significant accounting policies (continued): (b)Capital assets: Purchased capital assets are recorded at cost. Contributed capital assets are recorded at fair value at the date of contribution. Assets acquired under capital leases are amortized over the estimated life of the assets or over the lease term, as appropriate. Betterments which extend the estimated life of an asset are capitalized. When a capital asset no longer contributes to the Organization's ability to provide services, its carrying amount is written down to its residual value. Capital assets are stated at cost, less accumulated amortization. Amortization is provided using the following methods and annual rates: Asset Basis Rate Furniture and equipment Declining balance 20% Leased office equipment Over lease term Computer equipment Declining balance 30% Leased computer equipment Straight-line 5 years The carrying amount of an item of capital assets is tested for recoverability whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized when the asset’s carrying amount is not recoverable and exceeds its fair value. (c)Contributed services: A substantial number of volunteers contribute a significant amount of their time each year. Because of the difficulty of determining the fair value, contributed services are not recognized in the financial statements. 5 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 59 of 288 JUNIOR ACHIEVEMENT OF THE WATERLOO REGION INC. Notes to Financial Statements (continued) Year ended June 30, 2021 1. Significant accounting policies (continued): (d)Financial instruments: Financial instruments are recorded at fair value on initial recognition. Freestanding derivative instruments that are not in a qualifying hedging relationship and equity instruments that are quoted in an active market are subsequently measured at fair value. All other financial instruments are subsequently recorded at cost or amortized cost, unless management has elected to carry the instruments at fair value. The Organization has not elected to carry any such financial instruments at fair value. Transaction costs incurred on the acquisition of financial instruments measured subsequently at fair value are expensed as incurred. All other financial instruments are adjusted by transaction costs incurred on acquisition and financing costs, which are amortized using the straight-line method. Financial assets are assessed for impairment on an annual basis at the end of the fiscal year if there are indicators of impairment. If there is an indicator of impairment, the Organization determines if there is a significant adverse change in the expected amount or timing of future cash flows from the financial asset. If there is a significant adverse change in the expected cash flows, the carrying value of the financial asset is reduced to the highest of the present value of the expected cash flows, the amount that could be realized from selling the financial asset or the amount the Organization expects to realize by exercising its right to any collateral. If events and circumstances reverse in a future period, an impairment loss will be reversed to the extent of the improvement, not exceeding the initial carrying value. (e)Use of estimates: The preparation of the financial statements 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 revenue and expenses during the year. Significant items subject to such estimates and assumptions include the carrying amounts of capital assets; and provisions for impairment of accounts receivable. Actual results could differ from those estimates. 6 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 60 of 288 JUNIOR ACHIEVEMENT OF THE WATERLOO REGION INC. Notes to Financial Statements (continued) Year ended June 30, 2021 2. Accounts receivable: 2021 2020 Due from the Junior Achievement of Waterloo Region Foundation $ 65,300 $ 25,300 Other receivables 4,263 5,111 Canadian Emergency Wage Subsidy receivable - 14,000 HST receivable 34 2,395 Allowance for doubtful accounts -- $ 69,597 $ 46,806 3. Capital assets: 2021 2020 Cost Accumulated amortization Net book value Net book value Furniture and equipment $ 19,000 $ 11,996 $ 7,004 $ 8,755 Leased office equipment 10,014 9,255 759 2,579 Computer equipment 21,286 14,918 6,368 7,333 Leased computer equipment 11,595 11,595 - - $ 61,895 $ 47,764 $ 14,131 $ 18,667 4. Accounts payable and accrued liabilities: Included in accounts payable and accrued liabilities are government remittances payable of $nil (2020 - $nil), which includes amounts payable for HST and payroll related taxes. 7 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 61 of 288 JUNIOR ACHIEVEMENT OF THE WATERLOO REGION INC. Notes to Financial Statements (continued) Year ended June 30, 2021 5. Deferred capital contributions: 2021 2020 Balance, beginning of the year $ 8,756 $ 10,944 Amortization of deferred capital contributions (1,752)(2,188) Balance, end of the year $ 7,004 $ 8,756 6. Capital lease obligations: The Organization has financed certain equipment by entering into capital leasing arrangements. Capital lease repayments are due as follows: 2021 2020 2021 $ - $ 2,055 2022 1,027 1,027 Total minimum lease payments 1,027 3,082 Less amount representing interest at 2.70%656 Present value of net minimum capital lease payments 1,021 3,026 Less current portion of obligations under capital lease 812 1,911 Long-term portion of obligations under capital lease $ 209 $ 1,115 Interest of $50 (2020 - $101) relating to capital lease obligations has been included in interest and bank charges expense. 8 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 62 of 288 JUNIOR ACHIEVEMENT OF THE WATERLOO REGION INC. Notes to Financial Statements (continued) Year ended June 30, 2021 7. Related party transactions: Junior Achievement of Waterloo Region Foundation (JAWR Foundation) began operating on February 9, 2005. The Board of Directors of the Organization was responsible for JAWR Foundation's creation. JAWR Foundation was formed without share capital. The primary purpose of JAWR Foundation is to raise, maintain and administer the funds of JAWR Foundation in order to support various in-school programs operated by the Organization. Investment held by JAWR Foundation are recorded at fair value. The accounts of JAWR Foundation have not been consolidated with the accounts of the Organization. JAWR Foundation does not have a formal policy to determine the amount of funding to be provided to the Organization. 8. Lease commitments: The Organization is committed to minimum annual lease payments under an operating lease for office space as follows: 2022 $ 27,156 2023 27,375 2024 27,531 2025 27,750 2026 27,906 Thereafter 14,063 $ 151,781 9 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 63 of 288 JUNIOR ACHIEVEMENT OF THE WATERLOO REGION INC. Notes to Financial Statements (continued) Year ended June 30, 2021 9. Implications due to COVID-19: On March 11, 2020, the World Health Organization declared the Coronavirus (COVID-19) outbreak a pandemic. The pandemic resulted in significant financial, market and societal impacts in Canada and around the world. During the year, the Organization has experienced the following in relation to the pandemic: The Organization met the criteria for the Canada Emergency Wage Subsidy and became eligible for a government subsidy of $19,904 (2020 - $18,500) as well as the 10% Temporary Wage Subsidy for Employers reduction of $nil (2020 - $2,481). The Canada Emergency Wage Subsidy and Temporary Wage Subsidy for Employers is included in grants in the statement of operations; Traditional fundraising efforts were challenged and summer camp and other in-person fundraising events were cancelled; In person learning was cancelled and the Organization moved to online campus learning; and Closure of office and mandatory working from home for those able to do so. Financial statements are required to be adjusted for events occurring between the date of the financial statements and the date of the auditors’ report which provide additional evidence relating to conditions that existed as at year end. The ultimate duration and magnitude of the COVID-19 pandemic's impact on the Organization’s operations and financial position is not known at this time. 10. Subsequent event: The Boards of Directors of Junior Achievement Southwestern Ontario and Junior Achievement Waterloo Region have approved the amalgamation of their two organizations and have combined their Boards, with the plan to continue operations as an amalgamated entity called Junior Achievement of Southwestern Ontario. The amalgamation is effective July 1, 2021. 10 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 64 of 288 Financial Statements of JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. And Independent Auditors' Report thereon Year ended June 30, 2021 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 65 of 288 KPMG LLP 1400-140 Fullarton Street London Ontario N6A 5P2 Canada Tel (519) 672-4880 Fax (519) 672-5684 INDEPENDENT AUDITORS' REPORT To the Directors of Junior Achievement of South Western Ontario Inc. Opinion We have audited the financial statements of Junior Achievement of South Western Ontario Inc. (the Entity), which comprise: the statement of financial position as at June 30, 2021 the statement of operations for the year then ended the statement of changes in net assets for the year then ended the statement of cash flows for the year then ended and notes and schedules to the financial statements, including a summary of significant accounting policies and schedules (Hereinafter referred to as the “financial statements''). In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Entity as at June 30, 2021 and its results of operations, changes in net assets, and its cash flows for the year then ended in accordance with Canadian accounting standards for not-for-profit organizations. Basis for Opinion We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the ''Auditors' Responsibilities for the Audit of the Financial Statements'' section of our auditors' report. We are independent of the Entity in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of the 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. © 2020 KPMG LLP, an Ontario limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 66 of 288 Page 2 In preparing the financial statements, management is responsible for assessing the Entity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Entity or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Entity's financial reporting process. Auditors' Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit 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. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Entity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors' report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors' report. However, future events or conditions may cause the Entity to cease to continue as a going concern. DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 67 of 288 Page 3 Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. Communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Chartered Professional Accountants, Licensed Public Accountants London, Canada November 30, 2021 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 68 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Statement of Financial Position June 30, 2021, with comparative information for 2020 2021 2020 Assets Current assets: Cash $ 519,623 $ 349,526 Accounts receivable 29,087 32,022 Prepaid expenses 7,000 6,000 555,710 387,548 Capital assets (note 2)46,138 48,401 $ 601,848 $ 435,949 Liabilities, Deferred Contributions and Net Assets Current liabilities: Accounts payable and accrued liabilities (note 6)$ 51,332 $ 23,711 Deferred revenue 85,313 47,650 136,645 71,361 Deferred contributions related to capital assets (note 3)20,882 24,633 157,527 95,994 Net assets: Unrestricted 317,605 214,727 Internally restricted (note 10)101,460 101,460 Investment in capital assets (note 4)25,256 23,768 444,321 339,955 Subsequent event (note 12) $ 601,848 $ 435,949 See accompanying notes to financial statements. On behalf of the Board: Director Director 1 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Mark Russell Chair Luda e Pradyszczuk-Pitt Treasurer Page 69 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Statement of Operations Year ended June 30, 2021, with comparative information for 2020 2021 2020 Revenues: Programs (Schedule)$ 447,264 $ 368,767 Special events (Schedule)109,571 307,737 Other revenue (note 8)167,489 9,140 Annual giving 25,169 50,252 Nevada tickets 14,630 23,708 Amortization of deferred contributions related to capital assets 3,751 3,751 767,874 763,355 Expenses: Programs (Schedule)55,048 75,854 Special events (Schedule)14,880 107,675 69,928 183,529 697,946 579,826 General expenses (Schedule): Staff 456,653 413,201 Administration and development 119,449 131,870 Facilities 17,478 19,869 593,580 564,940 Excess of revenues over expenses $ 104,366 $ 14,886 See accompanying notes to financial statements. 2 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 70 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Statement of Changes in Net Assets Year ended June 30, 2021, with comparative information for 2020 Investment in capital assets Internally restricted Unrestricted 2021 2020 Net assets, beginning of year $ 23,768 $ 101,460 $ 214,727 $ 339,955 $ 307,129 Excess of revenues over expenses (note 4)1,488 - 102,878 104,366 14,886 Amalgamation - - - - 17,940 Net assets, end of year $ 25,256 $ 101,460 $ 317,605 $ 444,321 $ 339,955 See accompanying notes to financial statements. 3 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 71 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Statement of Cash Flows Year ended June 30, 2021, with comparative information for 2020 2021 2020 Cash provided by (used in): Operations: Excess of revenues over expenses $ 104,366 $ 14,886 Items not involving cash: Amortization of capital assets 6,647 6,157 Amortization of deferred contributions related to capital assets (3,751)(3,751) Changes in non-cash operating working capital (note 7)67,219 (13,827) 174,481 3,465 Investing activities: Purchase of capital assets (4,384)- Net change due to amalgamation (note 11)- 43,794 (4,384)43,794 Increase in cash 170,097 47,259 Cash, beginning of year 349,526 302,267 Cash, end of year $ 519,623 $ 349,526 See accompanying notes to financial statements. 4 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 72 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Notes to Financial Statements Year ended June 30, 2021 Junior Achievement of South Western Ontario Inc. (the "Organization"), formerly Junior Achievement of London & District Inc. is incorporated without share capital under the Ontario Corporations Act. It is a not-for-profit organization which provides quality business education programs to youth in order to promote and preserve the free enterprise system. Junior Achievement of South Western Ontario, Inc. operates in the counties of Elgin, Oxford, Middlesex, Huron, Perth, Kent, and Lambton. On October 4, 2019, Junior Achievement of London & District Inc. was amalgamated with Junior Achievement of South Western Ontario Inc. and the combined organization has continued operations under the name of Junior Achievement of South Western Ontario Inc. The current year revenues and expenses include the combined activities from the date of the amalgamation. 1. Significant accounting policies: These financial statements have been prepared by management in accordance with Canadian accounting standards for not-for-profit organizations in Part III of the CPA Canada Handbook - Accounting. (a)Revenue recognition: 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. Contributions restricted for the purchase of capital assets are deferred and amortized into revenue on a straight line basis, at a rate corresponding with the amortization rate for the related capital assets. (b)Capital assets: Purchased capital assets are recorded at cost. Contributed capital assets are recorded at fair value at the date of contribution. Repairs and maintenance costs are charged to expense. Betterments, which extend the estimated life of an asset, are capitalized. When capital assets no longer contributes to the Organization's ability to provide services, its carrying amount is written down to its residual value. 5 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 73 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Notes to Financial Statements (continued) Year ended June 30, 2021 1. Significant accounting policies (continued): (b)Capital assets (continued): Capital assets are amortized on a straight-line basis using the following annual rates: Asset Rate Computer equipment 3 years Furniture and fixtures 10 years Leasehold improvements 10 years Building Lesser of 10 years or remaining leaseterm Computer software 3 years (c)Contributed services: A substantial number of volunteers contribute a significant amount of their time to the Organization each year. Because of the difficulty of determining the fair value, contributed services are not recognized in the financial statements. (d)Financial instruments: Financial instruments are recorded at fair value on initial recognition. Freestanding derivative instruments that are not in a qualifying hedging relationship and equity instruments that are quoted in an active market are subsequently measured at fair value. All other financial instruments are subsequently recorded at cost or amortized cost, unless management has elected to carry the instruments at fair value. The Organization has not elected to carry any such financial instruments at fair value. Transaction costs incurred on the acquisition of financial instruments measured subsequently at fair value are expensed as incurred. All other financial instruments are adjusted by transaction costs incurred on acquisition and financing costs, which are amortized using the straight-line method. Financial assets are assessed for impairment on an annual basis at the end of the fiscal year if there are indicators of impairment. If there is an indicator of impairment, the Organization determines if there is a significant adverse change in the expected amount or timing of future cash flows from the financial asset. If there is a significant adverse change in the expected cash flows, the carrying value of the financial asset is reduced to the highest of the present value of the expected cash flows, the amount that could be realized from selling the financial asset or the amount the Organization expects to realize by exercising its right to any collateral. If events and circumstances reverse in a future period, an impairment loss will be reversed to the extent of the improvement, not exceeding the initial carrying value. 6 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 74 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Notes to Financial Statements (continued) Year ended June 30, 2021 1. Significant accounting policies (continued): (e)Use of estimates: The preparation of the financial statements in conformity with Canadian accounting standards for not-for-profit organizations 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 periods. Actual results could differ from those estimates. (f)Government funding: Government funding is recognized in the financial statements in the year in which the payment is authorized and the events giving rise to the funding occur, performance criteria are met, and a reasonable estimate of the amount can be made. Government funding that is stipulated to be used for specific purposes is only recognized as revenue in the fiscal year that the related expenditures are incurred or services performed. 2. Capital assets: 2021 2020 Cost Accumulated amortization Net book value Net book value Computer equipment $ 69,996 $ 66,107 $ 3,889 $ 1,883 Furniture and fixtures 21,823 18,355 3,468 3,945 Leasehold improvements 54,569 37,115 17,454 19,754 Land 12,863 - 12,863 12,863 Building (note 2(a))102,612 94,148 8,464 9,956 Computer software 11,355 11,355 - - $ 273,218 $ 227,080 $ 46,138 $ 48,401 (a) Building: The building used by the Organization in London, for its operations, is owned by The Corporation of the City of London and was constructed by the Organization from the proceeds of grants and donations. The Organization has exclusive use of the property, without charge, as long as it continues to provide business education programs for youth. 7 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 75 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Notes to Financial Statements (continued) Year ended June 30, 2021 3. Deferred contributions related to capital assets: Deferred contributions related to capital assets represent the unamortized amount and unspent amount of donations and grants received for the purchase of capital assets. The amortization of capital contributions is recorded as revenue in the statement of operations. 2021 2020 Balance, beginning of year $ 24,633 $ 16,625 Capital contribution due to amalgamation - 11,759 Amortization of deferred contributions related to capital assets (3,751)(3,751) Balance, end of year $ 20,882 $ 24,633 4. Investment in capital assets: (a) Investment in capital assets is calculated as follows: 2021 2020 Capital assets $ 46,138 $ 48,401 Amount financed by deferred contributions (20,882)(24,633) $ 25,256 $ 23,768 (b) Change in net assets invested in capital assets is calculated as follows: 2021 2020 Deficiency of revenues over expenses: Amortization of capital assets $(6,647)$(6,157) Amortization of deferred contributions 3,751 3,751 (2,896)(2,406) Net change in investment in capital assets: Purchase of capital assets 4,384 - Capital contribution - Amalgamation - 15,049 $ 1,488 $ 12,643 8 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 76 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Notes to Financial Statements (continued) Year ended June 30, 2021 5. Credit facility: The Organization has an arrangement with its banker providing for an unsecured line of credit facility in the amount of $20,000. At year end, the Organization has drawn $nil (2020 - $nil) on this facility. 6. Accounts payable and accrued liabilities: Included in accounts payable and accrued liabilities are government remittances payable of $nil (2020 - $nil). 7. Changes in non-cash operating working capital: 2021 2020 Accounts receivable $ 2,935 $ 17,102 Prepaid expenses (1,000)4,000 Accounts payable and accrued liabilities 27,621 (32,475) Deferred revenue 37,663 (2,454) $ 67,219 $(13,827) 8. Government funding: During the year, the Organization applied for and received $162,710 of Canada Emergency Wage Subsidy ("CEWS") funding. Amounts received were recorded as revenue in the Statement of Operations. 9 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 77 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Notes to Financial Statements (continued) Year ended June 30, 2021 9. Financial risk: (a) Liquidity risk: Liquidity risk is the risk that the Organization will be unable to fulfill its obligations on a timely basis or at a reasonable cost. The Organization manages its liquidity risk by monitoring its operating requirements. The Organization prepares budget and cash forecasts to ensure it has sufficient funds to fulfill its obligations. There has been no change to this risk exposure from 2020. (b) Other risk: On March 11, 2020, the COVID-19 outbreak was declared a pandemic by the World Health Organization and has had a significant financial, market and social dislocating impact. At the time of approval of these financial statements, Junior Achievement of South Western Ontario has experienced the following indicators of financial implications and undertaken the following activities in relation to the COVID-19 pandemic. Closure of the facilities on March 18, 2020 based on government and public health recommendations. Program deliveries remained entirely virtual during the year. Collaboration within the industry to ensure a safe environment for employees upon the return. At this time these factors present uncertainty over future cash flows, may cause changes to the assets or liabilities and may have a significant impact on future operations. An estimate of the financial effect is not practicable at this time. 10. Internally restricted and unresricted funds: The Board of Directors has internally restricted certain funds for the purpose of maintaining an operating contingency. As a Licensee of JA Canada, Junior Achievement of South Western Ontario Inc. ("JA SWO") is required to have a minimum Sustainability Reserve consisting of unrestricted and internally restricted funds. Applying the respective JA Canada policy and procedure, the Sustainability Reserve for JA SWO has been calculated to be $362,096, which represents 55% of the operating expenses for the year ended June 30, 2021. 10 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 78 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Notes to Financial Statements (continued) Year ended June 30, 2021 11. Amalgamation: On October 4, 2019, Junior Achievement of London & District Inc. was amalgamated with Junior Achievement of South Western Ontario Inc. and the combined organization has continued operations under the name of Junior Achievement of South Western Ontario Inc. The comparative information includes the combined activities from the date of amalgamation. The table shows the pre-amalgamation balances of Junior Achievement of South Western Ontario Inc. (pre-amalgamation) and Junior Achievement of London & District Inc. Pre- Amalgamation balances Junior Achievement South Western Ontario Junior Achievement London & District Total Assets $ 79,051 $ 405,413 $ 484,464 Liabilities 61,111 52,436 113,547 Net assets 17,940 352,977 370,917 12. Subsequent event: The Boards of Directors of Junior Achievement Southwestern Ontario and Junior Achievement Waterloo Region have approved the amalgamation of their two organizations and have combined their Boards, with the plan to continue operations as an amalgamated entity called Junior Achievement of Southwestern Ontario. The amalgamation is effective July 1, 2021. 11 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 79 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Schedule - Programs Year ended June 30, 2021, with comparative information for 2020 Revenues Expenses 2021 2020 Economics for Success (EFS)$ 144,464 $ 1,543 $ 142,921 $ 97,923 Our Business World (OBW)11,250 688 10,562 (4,706) Dollars with Sense 74,332 1,767 72,565 54,287 Personal Finance 40,517 (36)40,553 88,045 Company program 38,848 22,759 16,089 15,788 Summer camp 13,343 - 13,343 2,822 Financial literacy 5,000 - 5,000 5,000 Student Run Companies 13,293 - 13,293 7,886 WOC Conference 78,167 27,415 50,752 19,525 More Than Money 17,250 686 16,564 6,614 Other 5,800 83 5,717 (271) Investment Strategy Plan 5,000 143 4,857 - $ 447,264 $ 55,048 $ 392,216 $ 292,913 12 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 80 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Schedule - Special Events Year ended June 30, 2021, with comparative information for 2020 Revenues Expenses 2021 2020 London Business Hall of Fame $ 99,148 $ 12,720 $ 86,428 $ 173,150 Golf tournament 5,903 417 5,486 (160) Miscellaneous 4,520 1,743 2,777 27,072 $ 109,571 $ 14,880 $ 94,691 $ 200,062 13 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 Page 81 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Schedule - General Expenses Year ended June 30, 2021, with comparative information for 2020 2021 2020 Staff Salaries $ 416,882 $ 370,105 Benefits 39,323 39,750 Automobile 448 3,346 $ 456,653 $ 413,201 Administration and development: Administration $ 55,687 $ 70,608 Legal and accounting 40,603 36,816 Insurance 12,588 10,789 Development 984 5,282 Amortization of capital assets 6,647 6,157 Realty taxes 2,940 2,218 $ 119,449 $ 131,870 Facilities: Maintenance $ 8,360 $ 9,364 Utilities 9,118 10,505 $ 17,478 $ 19,869 14 DocuSign Envelope ID: F578A93A-3666-4C91-821F-63E0CC52CBA7 12/22/2021 | 11:30 AM EST Mark Russell 12/22/2021 | 8:35 AM PST Luda e Pradyszczuk-Pitt Page 82 of 288 DRAFT Financial Statements of JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. And Independent Auditors' Report thereon Year ended June 30, 2022 DRAFT - November 1, 2022, 5:47 PM Page 83 of 288 INDEPENDENT AUDITORS' REPORT To the Directors of Junior Achievement of South Western Ontario Inc. Opinion We have audited the financial statements of Junior Achievement of South Western Ontario Inc. (the Entity), which comprise: the statement of financial position as at June 30, 2022 the statement of operations for the year then ended the statement of changes in net assets for the year then ended the statement of cash flows for the year then ended and notes and schedules to the financial statements, including a summary of significant accounting policies and schedules (Hereinafter referred to as the “financial statements''). In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Entity as at June 30, 2022 and its results of operations, its changes in net assets, and its cash flows for the year then ended in accordance with Canadian accounting standards for not-for-profit organizations. Basis for Opinion We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the ''Auditors' Responsibilities for the Audit of the Financial Statements'' section of our auditors' report. We are independent of the Entity in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of the 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. DRAFT - November 1, 2022, 5:47 PM Page 84 of 288 Page 2 In preparing the financial statements, management is responsible for assessing the Entity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Entity or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Entity's financial reporting process. Auditors' Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit 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. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Entity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors' report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors' report. However, future events or conditions may cause the Entity to cease to continue as a going concern. Page 85 of 288 Page 3 Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. Communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. DRAFT Chartered Professional Accountants, Licensed Public Accountants London, Canada Page 86 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Statement of Financial Position DRAFT June 30, 2022, with comparative information for 2021 2022 2021 Assets Current assets: Cash $890,894 $519,623 Accounts receivable 30,793 29,087 Prepaid expenses 18,709 7,000 940,396 555,710 Capital assets (note 2)53,709 46,138 $994,105 $601,848 Liabilities, Deferred Contributions and Net Assets Current liabilities: Accounts payable and accrued liabilities $79,898 $51,332 Deferred revenue 150,514 85,313 230,412 136,645 Deferred contributions related to capital assets (note 3)22,235 20,882 252,647 157,527 Net assets: Investment in capital assets (note 4)31,474 25,256 Internally restricted (note 10)450,000 101,460 Unrestricted 259,984 317,605 741,458 444,321 $994,105 $601,848 See accompanying notes to financial statements. On behalf of the Board: Director Director DRAFT - November 1, 2022, 5:47 PM 1 Page 87 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Statement of Operations DRAFT Year ended June 30, 2022, with comparative information for 2021 2022 2021 Revenues: Programs (Schedule)$667,715 $447,264 Special events (Schedule)156,790 109,571 Annual giving 150,411 25,169 Other revenue (note 7)14,736 167,489 Amortization of deferred contributions related to capital assets 5,651 3,751 Nevada tickets 2,397 14,630 997,700 767,874 Expenses: Programs (Schedule)74,607 55,048 Special events (Schedule)40,173 14,880 114,780 69,928 882,920 697,946 General expenses (Schedule): Staff 595,651 456,653 Administration and development 203,246 119,449 Facilities 14,706 17,478 813,603 593,580 Excess of revenues over expenses $69,317 $104,366 See accompanying notes to financial statements. DRAFT - November 1, 2022, 5:47 PM 2 Page 88 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Statement of Changes in Net Assets DRAFT Year ended June 30, 2022, with comparative information for 2021 Investment in capital assets Internally restricted Unrestricted 2022 Total 2021 Total Net assets, beginning of year $25,256 $101,460 $317,605 $444,321 $339,955 Excess of revenues over expenses (note 4)(5,973)-75,290 69,317 104,366 Purchase of capital assets (note 4)5,065 -(5,065)-- Amalgamation (note 11)7,126 -220,694 227,820 - Inter fund transfers (note 10)-348,540 (348,540)-- Net assets, end of year $31,474 $450,000 $259,984 $741,458 $444,321 See accompanying notes to financial statements. DRAFT - November 1, 2022, 5:47 PM 3 Page 89 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Statement of Cash Flows DRAFT Year ended June 30, 2022, with comparative information for 2021 2022 2021 Cash provided by (used in): Operations: Excess of revenues over expenses $69,317 $104,366 Items not involving cash: Amortization of capital assets 11,624 6,647 Amortization of deferred contributions related to capital assets (5,651)(3,751) Changes in non-cash operating working capital (note 6)80,352 67,219 155,642 174,481 Investing activities: Purchase of capital assets (5,065)(4,384) Net change due to amalgamation (note 11)220,694 - 215,629 (4,384) Increase in cash 371,271 170,097 Cash, beginning of year 519,623 349,526 Cash, end of year $890,894 $519,623 See accompanying notes to financial statements. DRAFT - November 1, 2022, 5:47 PM 4 Page 90 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Notes to Financial Statements DRAFT Year ended June 30, 2022 Junior Achievement of South Western Ontario Inc. (the "Organization"), is incorporated without share capital under the Ontario Corporations Act. It is a not-for-profit organization which provides quality business education programs to youth in order to promote and preserve the free enterprise system. Junior Achievement of South Western Ontario, Inc. operates in the counties of Elgin, Oxford, Middlesex, Huron, Perth, Kent, Waterloo, and Lambton. On July 1, 2021, Junior Achievement of South Western Ontario Inc. was amalgamated with Junior Achievement of the Waterloo Region Inc. and the combined organization has continued operations under the name of Junior Achievement of South Western Ontario Inc. The current year revenues and expenses include the combined activities from the date of the amalgamation. 1.Significant accounting policies: These financial statements have been prepared by management in accordance with Canadian accounting standards for not-for-profit organizations in Part III of the CPA Canada Handbook - Accounting. (a)Revenue recognition: 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. Contributions restricted for the purchase of capital assets are deferred and amortized into revenue on a straight line basis, at a rate corresponding with the amortization rate for the related capital assets. (b)Capital assets: Purchased capital assets are recorded at cost. Contributed capital assets are recorded at fair value at the date of contribution. Repairs and maintenance costs are charged to expense. Betterments, which extend the estimated life of an asset, are capitalized. When capital assets no longer contributes to the Organization's ability to provide services, its carrying amount is written down to its residual value. DRAFT - November 1, 2022, 5:47 PM 5 Page 91 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Notes to Financial Statements (continued) DRAFT Year ended June 30, 2022 1.Significant accounting policies (continued): (b)Capital assets (continued): Capital assets are amortized on a straight-line basis using the following annual rates: Asset Rate Computer equipment 3 years Furniture and fixtures 10 years Leasehold improvements 10 years Building Lesser of 10 years or remaining lease term Computer software 3 years (c)Contributed services: A substantial number of volunteers contribute a significant amount of their time to the Organization each year. Because of the difficulty of determining the fair value, contributed services are not recognized in the financial statements. (d)Financial instruments: Financial instruments are recorded at fair value on initial recognition. Freestanding derivative instruments that are not in a qualifying hedging relationship and equity instruments that are quoted in an active market are subsequently measured at fair value. All other financial instruments are subsequently recorded at cost or amortized cost, unless management has elected to carry the instruments at fair value. The Organization has not elected to carry any such financial instruments at fair value. Transaction costs incurred on the acquisition of financial instruments measured subsequently at fair value are expensed as incurred. All other financial instruments are adjusted by transaction costs incurred on acquisition and financing costs, which are amortized using the straight-line method. Financial assets are assessed for impairment on an annual basis at the end of the fiscal year if there are indicators of impairment. If there is an indicator of impairment, the Organization determines if there is a significant adverse change in the expected amount or timing of future cash flows from the financial asset. If there is a significant adverse change in the expected cash flows, the carrying value of the financial asset is reduced to the highest of the present value of the expected cash flows, the amount that could be realized from selling the financial asset or the amount the Organization expects to realize by exercising its right to any collateral. If events and circumstances reverse in a future period, an impairment loss will be reversed to the extent of the improvement, not exceeding the initial carrying value. DRAFT - November 1, 2022, 5:47 PM 6 Page 92 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Notes to Financial Statements (continued) DRAFT Year ended June 30, 2022 1.Significant accounting policies (continued): (e)Use of estimates: The preparation of the financial statements in conformity with Canadian accounting standards for not-for-profit organizations 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 periods. Actual results could differ from those estimates. (f)Government funding: Government funding is recognized in the financial statements in the year in which the payment is authorized and the events giving rise to the funding occur, performance criteria are met, and a reasonable estimate of the amount can be made. Government funding that is stipulated to be used for specific purposes is only recognized as revenue in the fiscal year that the related expenditures are incurred or services performed. 2.Capital assets: 2022 2021 Cost Accumulated amortization Net book value Net book value Computer equipment $107,850 $97,076 $10,774 $3,889 Furniture and fixtures 40,823 32,728 8,095 3,468 Leasehold improvements 76,029 61,025 15,004 17,454 Land 12,863 -12,863 12,863 Building (note 2(a))102,613 95,640 6,973 8,464 $340,178 $286,469 $53,709 $46,138 (a) Building: The building used by the Organization in London, for its operations, is owned by The Corporation of the City of London and was constructed by the Organization from the proceeds of grants and donations. The Organization has exclusive use of the property, without charge, as long as it continues to provide business education programs for youth. DRAFT - November 1, 2022, 5:47 PM 7 Page 93 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Notes to Financial Statements (continued) DRAFT Year ended June 30, 2022 3.Deferred contributions related to capital assets: Deferred contributions related to capital assets represent the unamortized amount and unspent amount of donations and grants received for the purchase of capital assets. The amortization of capital contributions is recorded as revenue in the statement of operations. 2022 2021 Balance, beginning of year $20,882 $24,633 Capital contribution due to amalgamation 7,004 - Amortization of deferred contributions related to capital assets (5,651)(3,751) Balance, end of year $22,235 $20,882 4.Investment in capital assets: (a) Investment in capital assets is calculated as follows: 2022 2021 Capital assets $53,709 $46,138 Amount financed by deferred contributions (22,235)(20,882) $31,474 $25,256 (b) Change in net assets invested in capital assets is calculated as follows: 2022 2021 Deficiency of revenues over expenses: Amortization of capital assets $(11,624)$(6,647) Amortization of deferred contributions 5,651 3,751 (5,973)(2,896) Net change in investment in capital assets: Purchase of capital assets 5,065 4,384 Capital contribution - Amalgamation 7,126 - $6,218 $1,488 DRAFT - November 1, 2022, 5:47 PM 8 Page 94 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Notes to Financial Statements (continued) DRAFT Year ended June 30, 2022 5.Credit facility: The Organization has an arrangement with its banker providing for an unsecured line of credit facility in the amount of $20,000. At year end, the Organization has drawn $nil (2021 - $nil) on this facility. 6.Changes in non-cash operating working capital: 2022 2021 Accounts receivable $(1,706)$2,935 Prepaid expenses (11,709)(1,000) Accounts payable and accrued liabilities 28,566 27,621 Deferred revenue 65,201 37,663 $80,352 $67,219 7.Government funding: During the year, the Organization applied for and received $377 (2021 - $162,710) of Canada Emergency Wage Subsidy ("CEWS") funding. Amounts received were recorded as revenue in the Statement of Operations. 8.Commitments: The Organization is committed to a minimum annual lease payments under an operating lease for office space. The approximate annual payments are as follows: 2023 $27,375 2024 27,563 2025 27,750 2026 27,938 2027 14,062 $124,688 DRAFT - November 1, 2022, 5:47 PM 9 Page 95 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Notes to Financial Statements (continued) DRAFT Year ended June 30, 2022 9.Financial risk: (a) Liquidity risk: Liquidity risk is the risk that the Organization will be unable to fulfill its obligations on a timely basis or at a reasonable cost. The Organization manages its liquidity risk by monitoring its operating requirements. The Organization prepares budget and cash forecasts to ensure it has sufficient funds to fulfill its obligations. There has been no change to this risk exposure from 2021. 10.Internally restricted and unrestricted funds: The Board of Directors has internally restricted certain funds for the purpose of maintaining an operating contingency, the use of these funds required Board approval. As a Licensee of JA Canada, Junior Achievement of South Western Ontario Inc. ("JA SWO") is required to have a minimum Sustainability Reserve of 25% with a preferred target of 50%, consisting of unrestricted and internally restricted funds. Applying the respective JA Canada policy and procedure, the Sustainability Reserve for JA SWO has been calculated to be 71% of its net operating expenses for the year ended June 30, 2022 (2021 - 55%). DRAFT - November 1, 2022, 5:47 PM 10 Page 96 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Notes to Financial Statements (continued) DRAFT Year ended June 30, 2022 11.Amalgamation: On July 1, 2021, Junior Achievement South Western Ontario Inc. was amalgamated with Junior Achievement of the Waterloo Region Inc. and the combined organization has continued operations under the name of Junior Achievement of South Western Ontario Inc. The comparative information includes the combined activities from the date of amalgamation. The table shows the pre-amalgamation balances of Junior Achievement of South Western Ontario, Inc. (pre-amalgamation) and Junior Achievement of the Waterloo Region Inc. Pre- Amalgamation balances Junior Achievement South Western Ontario Junior Achievement Waterloo Region Total Assets $601,848 $392,587 $994,435 Liabilities 157,527 164,767 322,294 Net assets 444,321 227,820 672,141 DRAFT - November 1, 2022, 5:47 PM 11 Page 97 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Schedule - Programs DRAFT Year ended June 30, 2022, with comparative information for 2021 Revenues Expenses 2022 2021 World of Choices $159,235 $17,819 $141,416 $50,752 Economics for Success 129,094 9,906 119,188 142,921 Dollars with Sense 84,018 11,590 72,428 72,565 Personal Finance 64,367 4,132 60,235 40,553 Company Program 97,752 20,957 76,795 16,089 Financial Literacy 25,900 -25,900 5,000 Canada Summer Jobs 22,239 -22,239 - Job Shadow 21,333 400 20,933 - Our Business World 20,365 3,742 16,623 10,562 Business of Our Own 13,085 -13,085 - Student Run Companies 11,078 208 10,870 13,293 More Than Money 7,017 3,139 3,878 16,564 Be Entrepreneurial 1,875 -1,875 - Summer Camp ---13,343 Investment Strategy Plan ---4,857 Other 10,357 2,714 7,643 5,717 $667,715 $74,607 $593,108 $392,216 DRAFT - November 1, 2022, 5:47 PM 12 Page 98 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Schedule - Special Events DRAFT Year ended June 30, 2022, with comparative information for 2021 Revenues Expenses 2022 2021 London Business Hall of Fame $81,631 $17,754 $63,877 $86,428 Golf tournament 64,159 22,417 41,742 5,486 50th Anniversary Campaign 11,000 -11,000 - Miscellaneous -2 (2)2,777 $156,790 $40,173 $116,617 $94,691 DRAFT - November 1, 2022, 5:47 PM 13 Page 99 of 288 JUNIOR ACHIEVEMENT OF SOUTH WESTERN ONTARIO INC. Schedule - General Expenses DRAFT Year ended June 30, 2022, with comparative information for 2021 2022 2021 Staff Salaries $535,271 $416,882 Benefits 57,839 39,323 Automobile 2,541 448 $595,651 $456,653 Administration and development: Administration $113,721 $55,687 Legal and accounting 51,619 40,603 Insurance 19,866 12,588 Amortization of capital assets 11,624 6,647 Development 3,352 984 Realty taxes 3,064 2,940 $203,246 $119,449 Facilities: Utilities 9,538 9,118 Maintenance $5,168 $8,360 $14,706 $17,478 DRAFT - November 1, 2022, 5:47 PM 14 Page 100 of 288 Community Grant Application - 2023 This form should be used by community groups requesting funds from the Town of Tillsonburg during the annual Budget Process. The application deadline is November 11, 2022. Please note that all groups will be required to present their application to Council on January 16, 2023, at 6:00 p.m. Each community group will have 5 minutes to make a brief presentation and answer questions from Council. Organization Name * Lake Lisgar Revitalization Project Mailing Address lakelisgar@icloud.com Primary Contact Person: * Frank Kempf Primary Contact's Phone Number: * 000-000-0000 Primary Contact's Email Address * lakelisgar@icloud. com What is the purpose/mandate of your organization? * In September of 2011, a group of concerned citizens joined forces to work voluntarily toward the common goal of reducing the sedimentation at the north end of Lake Lisgar, thereby improving water quality and flow in the Lake’s watershed; controlling weed growth at the north end of the Lake; installing new aeration systems; and stocking the Lake yearly with rainbow trout (2012-2022); protecting four endangered species of turtles; maintaining habitat for fish and over 400 species of birds; and improving recreational facilities for Tillsonburg’s citizens. As a Committee, we wished to save our Lake and its environs by acting promptly to rectify threatening issues, thereby preserving Lake Lisgar’s heritage as a wildlife habitat and recreational facility for generations to come. Which statement best describes your organization? Non-profit (not incorporated) Non-profit (incorporated) Registered charity If you have a charitable number, enter it here: Page 101 of 288 Grant Request Details This section asks you to provide details on your 2023 grant request as well as your funding needs over the next three years. 2023 Grant Request Amount: * $7,000 Projected 2024 Grant Request Amount: $7,000 Projected 2025 Grant Request Amount: $12,000 Projected 2026 Grant Request Amount: $7,000 Why do you require funding and what will the funds be used for? * To cut down the many dead trees which would cause a potential hazard for recreational boaters if the trees fell into the lake, and to remove the dead trees which have already fallen, some into the lake. Teenagers started a fire using dead wood along the top of the bank by the south ball diamond in the spring of 2022. We need to remove all the dead wood which could be set ablaze by miscreants. To excavate sediment from the north end of Lake Lisgar...a major undertaking. To stock the Lake with rainbow trout. To construct four wood duck boxes to install at the north end. Tell us about any other sources of funding for this project/program (if applicable). Include grants from other levels of government, community groups, donations etc. There may be donations from citizens of Tillsonburg and the surrounding area. We never know. Page 102 of 288 Has the Town of Tillsonburg granted funds to your organization in the past 3 years? * Yes No Other Information This section asks for background information related to your request. Financial Statements for prior two (2) years attached? Yes No Attach files here If you have additional information for Council's consideration, attach it here: Which member(s) of your group will present your request at the Council meeting? Frank Kempf, Joan Weston Will you providing a Powerpoint presentation? * No Yes Attach your Powerpoint presentation here or submit to clerks@tillsonburg.ca by January 5, 2023. Page 103 of 288 Thank You! Your 2023 Grant Request Application is now complete and has been submitted. If you have questions or concerns about this Grant Application, please contact treasurer@tillsonburg.ca or call 519-688-3009 ext. 4013 If you have questions on the presentation to Council, please contact clerks@tillsonburg.ca or call 519-688- 3009, ext. 4040 Page 104 of 288 Community Grant Application -2023 This form should be used by community groups requesting funds from the Town of Tillsonburg during the annual Budget Process. The application deadline is November 11, 2022. Please note that all groups will be required to present their application to Council on January 16, 2023, at 6:00 p.m. Each community group will have 5 minutes to make a brief presentation and answer questions from Council. Organization Name* Primary Contact Person: * I DI 4 ;J Ai€' /-fc5 7:> G€S Fi2, A Al!<. Moo 12.. E. Mailing Address lb J)urharn ~-+. ~(sc/Yl bur5, On N?/-G JV 7 Primary Contact's Primary Contact's Phone Number:* Email Address* I 5rq -?c>9 -5 77i? lch vJyf/u+dJ l 515.. -gq~-2'.lo3l ·-exe-cu!/nk I cod-? What is the purpose/mandate of your organization?* l<.feifur~ + (JJe f ( be{ 'ri q o -f l/e_ fu-a n s _) promofzm R~eAY1b1ronc-e:-qnd ::!uvr'r15 our Commurir'~ a.rid C&u Ylfry. . Which statement best describes your organization? ~on -profit (not incorporated ) O Non-p rofit (incorporated) O Registered charity If you have a charitable number, enter it here: '------------_J Page 105 of 288 Grant Request Details This section asks you to provide details on your 2023 grant request as well as your funding needs over the next three years . 2023 Grant Request Amount:* Projected 2024 Grant Request Amount: ~1 $ _3_5_o_-_ o~'~o_o_, -----~I I 3 500 l oo _J Projected 2025 Grant Request Amount: Projected 2026 Grant Request Amount: _3_'5_o_o_. _o_c _ _:i ________ __.I J 35 oo , oo Why do you require funding and what will the funds be used for?* To -h_·na n ce.. tnq-/--vy i a_ f --,£'-bo. nnqr5 --Hia-r Wt'f f .-feCL -1-u < e. Ve t--c.-r Cl n S -firo,,--, -f:r Is OYi bu r:J ;-q re-o._ , Ban ne,,r s QY-e__ -fo b e dJ.5p {a~c:c\ 1.h '-Hie_ do~Y\._~ WrJ Gre ~orY\ +he-.s+-o.('+ .6~ ~'11on. we:~ ih ¥-6W\ber Op Lt0~ ( Nov I ( .. -r1U_ 5 W 1t\ be_ on O. <jell r l~ bO\~ 5. Tell us about any other sources of funding for this project/program (if applicable). Include grants from other levels of government, community groups, donations etc. Page 106 of 288 Has the Town of Tillsonburg granted funds to your organization in the past 3 years?* Q Yes ~ Other Information This section asks for background information related to your request. Financial Statements for prior two (2) years attached? ~es Q No Attach files here If you have additional information for C<;>uncil's consideration, attach it here: , f f /ca.$.L na~ 'tho.-+ Br-.153 1 :::? nfr CUJ.fiio ,,-('c.ed '1o oU-r-ec f; -Hv._'5 f?.roj e c f-, . Which memljer(sf of your group will present your request at the Council meeting? Will you providing a Powerpoint presentation?* Q No v\cleo l i rJe-. Attach your Powerpoint presentation here or submit to clerks@tillsonburg.ca by January 5, 2023. C.o 1 l ee.. h pe.pp c:<. Page 107 of 288 Page 108 of 288 Page 109 of 288 Page 110 of 288 Page 111 of 288 Page 112 of 288 Page 113 of 288 Community Grant Application - 2023 This form should be used by community groups requesting funds from the Town of Tillsonburg during the annual Budget Process. The application deadline is November 11, 2022. Please note that all groups will be required to present their application to Council on January 16, 2023, at 6:00 p.m. Each community group will have 5 minutes to make a brief presentation and answer questions from Council. Organization Name * Tillsonburg & District Multi-Service Centre Mailing Address 96 Tillson Ave, Tillsonburg, ON N4G 3A1 Primary Contact Person: * Kathryn Leatherland Primary Contact's Phone Number: * 5198429000 Primary Contact's Email Address * kleatherland@multi servicecentre.com What is the purpose/mandate of your organization? * The Multi-Service Centre is a charitable organization providing excellence in employment, literacy and home support services to Tillsonburg and surrounding areas through partnerships and innovation that allow others to embrace their personal independence. Incorporated in 1978, the MSC has been supporting residents and businesses with employment needs, literacy upgrading and helping seniors age in place. Many of these services are at no cost to the client. We are a team of 82 staff and 60 volunteers, governed by 6 volunteer Board of Directors. Which statement best describes your organization? Non-profit (not incorporated) Non-profit (incorporated) Registered charity If you have a charitable number, enter it here: 129030086RR0001 Page 114 of 288 Grant Request Details This section asks you to provide details on your 2023 grant request as well as your funding needs over the next three years. 2023 Grant Request Amount: * $10,000 Projected 2024 Grant Request Amount: 10,000 Projected 2025 Grant Request Amount: 10,000 Projected 2026 Grant Request Amount: 10,000 Page 115 of 288 Why do you require funding and what will the funds be used for? * Last year, the Multi-Service Centre (MSC) provided hope and a brighter future for over 2,400 individuals living in our community. Many struggled from the pandemic’s effects and we were there to help. We supported them to find meaningful employment, provided friendly visitors to seniors coping with loneliness, delivered meals and groceries to the elderly facing day-to-day challenges of accessing healthy food, provided medical appointment transportation and supported individuals desperately trying to upgrade technology skills to communicate with family and friends online, all following COVID 19 safety protocols. The Multi-Service Centre provides programming in three (3) program areas: Adult Literacy & Essential Skills; Employment Services and Home Support Services. We are asking for support for our community programs. Grant funds will support volunteer activities (recruitment, training, orientation, on-going supervision), employment and literacy programs to support individuals who are job seeking and also local employers with recruitment and training efforts, the purchase of materials and technology (for literacy tutors and students, technology devices for clients to support remote learners and items in our seniors related programs), subsidizing client fees for service provision such as transportation to medical appointments and meals for needy individuals facing food insecurities due to inflation, and the purchase of personal protective equipment to help keep our clients, volunteers and community safe. Provincial legislation requires our Home Support program to charge a client co-payment for meals on wheels, transportation, foot care and housekeeping. Funds are needed to off-set client fees for seniors who are on a fixed income facing food insecurities and other challenges, while trying to make ends meet throughout inflation spikes. The MSC is grateful for the continued support from the Town of Tillsonburg. Last year, the MSC was the successful recipient of a $10,000 community grant. Funds supported volunteer recruitment efforts for literacy tutors, meals on wheels delivery volunteers and transportation volunteers; transportation costs subsidies for seniors struggling to meet medical expenses; food, hygiene, emergency shelter and professional counseling service costs for individuals in need while on their journey from unemployment to employment and the Grocery Buddies program that is not currently funded by the government and receives no other funding. The MSC relies heavily on volunteer support to deliver many of our community programs. Page 116 of 288 Tell us about any other sources of funding for this project/program (if applicable). Include grants from other levels of government, community groups, donations etc. The Multi-Service Centre provides programming in three (3) program areas: Adult Literacy & Essential Skills; Employment Services and Home Support Services. We are asking for support for our community programs. Grant funds will support volunteer activities (recruitment, training, orientation, on-going supervision), employment and literacy programs to support individuals who are job seeking and also local employers with recruitment and training efforts, the purchase of materials and technology (for literacy tutors and students, technology devices for clients to support remote learners and items in our seniors related programs), subsidizing client fees for service provision such as transportation to medical appointments and meals for needy individuals facing food insecurities due to inflation, and the purchase of personal protective equipment to help keep our clients, volunteers and community safe. Technology literacy is more important than ever as many services are offered virtually as a result from COVID-19. The MSC would like to establish a small lap top lending library for clients who do not have their own device so they can continue to make progress towards their literacy and employment training goals. Many employers are asking for skills operating other devices such as iPad and Chromebook. The MSC needs to purchase these tools so its clients can participate in this learning. The Grocery Buddies program has been a big success for local seniors but is not funded by the government. The MSC needs to raise funds to continue to support the volunteers for that program in 2023. Each year, our non-profit organization receives core funding from various government bodies, however it does not cover all program costs. We rely greatly on donations and grant funds to enhance and expand current programs to meet the needs of our growing and changing community. This year our fundraising goal is $35,000. We are requesting $10,000 which is based on the proportion of clients from The Town of Tillsonburg we assisted by our programs last year and projected growth for this year. Last fiscal year, we supported 770 Employment Services clients, 59 Adult Literacy clients and over 1,000 Home Support clients from the Town of Tillsonburg. Many of our programs rely on volunteers to deliver services. Over the last 2.5 years the MSC has experienced an increase in demand for services and we continue to fundraise to meet the growing needs of our rapidly growing community. The MSC submits grant applications to the municipalities of Elgin, Norfolk, South-West Oxford, Norwich and Tillsonburg every year and conducts annual fundraising campaigns to support program costs and enhancements. Has the Town of Tillsonburg granted funds to your organization in the past 3 years? * Yes No Other Information This section asks for background information related to your request. Page 117 of 288 Financial Statements for prior two (2) years attached? Yes No Attach files here File Name 2021-22 MSC Audited Stmt.pdf 656.0 KB 2020-21 MSC Audited Stmt.pdf 664.2 KB If you have additional information for Council's consideration, attach it here: File Name Annual Report & website info.docx 12.2 KB Multi-Service Centre - Tillsonburg Stats.pdf 617.7 KB Which member(s) of your group will present your request at the Council meeting? Kathryn Leatherland, Executive Director Will you providing a Powerpoint presentation? * No Yes Page 118 of 288 Thank You! Your 2023 Grant Request Application is now complete and has been submitted. If you have questions or concerns about this Grant Application, please contact treasurer@tillsonburg.ca or call 519-688-3009 ext. 4013 If you have questions on the presentation to Council, please contact clerks@tillsonburg.ca or call 519-688- 3009, ext. 4040 Page 119 of 288 Page 120 of 288 Page 121 of 288 Page 122 of 288 Page 123 of 288 Page 124 of 288 Page 125 of 288 Page 126 of 288 Page 127 of 288 Page 128 of 288 Page 129 of 288 Page 130 of 288 Page 131 of 288 Page 132 of 288 Page 133 of 288 Page 134 of 288 Page 135 of 288 if AAoo)V7 f/feerse. GOOD REDDEN KLOSLER Supporting Growth.Providing Direction. Chartered Professional Accountants INDEPENDENT AUDITORS'REPORT To the Members of the Board of: TILLSONBURG &DISTRICT MULTI-SERVICE CENTRE Qualified Opinion We have audited the accompanying financial statements of Tillsonburg &District Multi-Service Centre which comprise the statement of financial position as at March 31,2022,statement of change in net assets,statement of operations and statement of cash flows for the year then ended,and notes to the financial statements,including a summary of significant accounting policies. In our opinion,except for the possible effects of the matter described in the Basis for Qualified Opinion section of our report,the accompanying financial statements present fairly,in all material respects,the financial position as at March 31,2022,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. Basis for Qualified Opinion In common with many not-for-profit organizations,Tillsonburg &District Multi-Service Centre derives revenue in cash from donations and fundraising,the completeness of which is not susceptible to satisfactory audit verification.Accordingly, verification of this revenue was limited to the amounts recorded in the records of Tillsonburg &District Multi-Service Centre. Therefore,we were not able to determine whether any adjustments might be necessary to revenue and net assets. We conducted our audit in accordance with Canadian generally accepted auditing standards.Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of Tillsonburg &District Multi-Service Centre in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada,and we have fulfilled our other ethical responsibilities in accordance with these requirements.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified audit opinion. Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of the 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. In preparing the financial statements,management is responsible for assessing the entity's ability to continue as a going concern, disclosing,as applicable,matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate or cease operations,or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the financial reporting process. Integrating Accounting,Advisory &Wealth Management Services goodcas.com 84 Colborne Street North,Simcoe,ON N3Y 3V1 38 Brock Street East,Tillsonburg,ON N4G 1Z5 7519.426.5160 F519.426.5174 T519,.842.4246 F519.842.6656 Page 136 of 288 Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement,whether due to fraud or error,and to issue an auditor's report that includes our opinion.Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists.Misstatements can arise from fraud or error and are considered material if,individually or in the aggregate,they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with Canadian generally accepted auditing standards,we exercise professional judgment and maintain professional skepticism throughout the audit.We also: identify and assess the risks of material misstatement of the financial statements,whether due to fraud or error,design and perform audit procedures responsible to those risks,and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion.The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error,as fraud may involve collusion,forgery,intentional omissions,misrepresentations,or the override of internal control. Obtain an understanding of internal control relevant to the audit 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 internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. Conclude on the appropriateness of management's use of the going concern basis of accounting and,based on the audit evidence obtained,whether a material uncertainty exists related to events or conditions that may cast significant doubt on the entity's ability to continue as a going concern.If we conclude that a material uncertainty exists,we are required to draw attention in our auditor's report to the related disclosures in the financial statements or,if such disclosures are inadequate,to modify our opinion.Our conclusions are based on the audit evidence obtained up to the date of our auditor's report.However,future events or conditions may cause the entity to cease to continue as a going concern. Evaluate the overall presentation,structure and content of the financial statements,including the disclosures,and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding,among other matters,the planned scope and timing of the audit and significant audit findings,including any significant deficiencies in internal control that we identify during our audit. Good Redden Kloster LLP CHARTERED PROFESSIONAL ACCOUNTANTS Licensed Public Accountants Tillsonburg,Ontario June 14,2022 Page 137 of 288 TILLSONBURG &DISTRICT MULTI-SERVICE CENTRE STATEMENT OF FINANCIAL POSITION As at March 31,2022 (With comparative figures as at March 31,2021) Operating Capital Reserve Total Total Fund Fund Fund 2022 2021 ASSETS $$$$$ Cash 1,160,663 50,000 816,898 2,027,561 1,703,219 Accounts receivable 150,213 47 -150,260 95,897 Due from capital fund 32,713 --32,713 - Due from operating fund ----- Due from reserve fund -62,713 -62,713 - Prepaid expenses and deposits 101 --101 2,062 Total current assets 1,343,690 112,760 816,898 2,273,348 1,801,178 Long-term investments and receivables (note 3)93,915 311,000 729,846 1,134,761 1,126,855 Equipment (note 5)-62,713 -62,713 2,002 Total Assets 1,437,605 486,473 1,546,744 3,470,822 2,930,035 LIABILITIES AND FUND BALANCES . Accounts payable and accrued liabilities (note 4}1,070,780 --1,070,780 795,975 Due to operating fund -32,713 -32,713 - Due to capital fund --62,713 62,713 - Deferred revenue (note 8)144,841 --144,841 154,329 Total current liabilities 1,215,621 32,713 62,713 1,311,047 950,304 Fund Balances Invested in property and equipment -62,713 -62,713 2,002 Invested in long-term investments -311,000 729,846 1,040,846 1,032,939 Internally restricted -80,047 754,185 834,232 765,319 Unrestricted 221,984 --221,984 179,471 Total fund balances 221,984 453,760 1,484,031 2,159,775 1,979,731 Total Liabilities and Fund Balances 1,437,605 486,473 1,546,744 3,470,822 2,930,035 Baroved by:\A Page 138 of 288 TILLSONBURG &DISTRICT MULTI-SERVICE CENTRE STATEMENT OF OPERATIONS AND CHANGES IN FUND BALANCES For the year ended March 31,2022 (With comparative figures for the year ended March 31,2021) Operating Capital Reserve Mar.31 Mar.31 Fund Fund Fund 2022 2021 $$$$$ REVENUE Provincial funding 3,956,739 --3,956,739 3,714,670 Local government and other grants 131,104 --131,104 198,290 Donations and fundraising 20,773 ~-20,773 21,437 Client fees 221,046 --221,046 102,048 Program income 95,250 --95,250 60,499 Allocated administration 695,066 64,872 -759,938 704,040 Interest and miscellaneous income 13,699 ~398 10,726 24,823 54,183 Total revenue 5,133,677 65,270 10,726 5,209,673 4,855,167 \\ Page 139 of 288 TILLSONBURG &DISTRICT MULTI-SERVICE CENTRE STATEMENT OF OPERATIONS AND CHANGES IN FUND BALANCES For the year ended March 31,2022 (With comparative figures for the year ended March 31,2021) Operating . Capital Reserve Mar.31 Mar.31 Fund Fund Fund 2022 2021 $$$$$ EXPENDITURES Wages and benefits 2,911,565 --2,911,565 2,706,619 Travel 59,366 --59,366 51,548 Program expenses 840,633 --840,633 750,428 Office and administration 456,103 23 -456,126 532,674 Allocated administration 759,938 --759,938 702,939 Amortization of property and equipment -2,001 -2,001 2,495 Total expenditures 5,027,605 2,024 -5,029,629 4,746,703 Excess (Deficiency)of Revenue Over Expenditures for the Year 106,072 63,246 10,726 180,044 108,464 Interfund Transfers,Net (63,558)27,481 36,077 -- Change in Fund Balances for the Year 42,514 90,727 46,803 180,044 108,464 Fund Balance,Beginning of Year 179,470 363,033 1,437,228 -1,979,731 1,871,267 Fund Balance,End of Year 221,984 453,760 1,484,031 2,159,775 1,979,731 \\ Page 140 of 288 TILLSONBURG &DISTRICT MULTI-SERVICE CENTRE STATEMENT OF OPERATIONS -OPERATING FUND For the year ended March 31,2022 (With comparative figures for the year ended March 31,2021) Mar.31 Mar.31 Schedule 1 Schedule 2 Schedule 3 2022 2021 $$$$$ REVENUE Provincial funding 2,377,778 1,578,961 -3,956,739 3,714,670 Local government and other grants $4,777 52,832 23,495 131,104 198,290 Donations and fundraising 20,669 104 -20,773 21,437 Client fees 221,046 --221,046 102,048 Program income 26,128 -69,122 95,250 60,499 Allocated administration --695,066 695,066 669,168 Interest and miscellaneous income 44 306 13,349 13,699 42,733 Total revenue 2,700,442 1,632,203 801,032 5,133,677 4,808,845 EXPENDITURES Wages and benefits 1,657,482 756,911 497,172 2,911,565 2,706,616 Travel 58,578 622 166 59,366 51,548 Program expenses 282,649 389,508 168,476 840,633 750,428 Office and administration 264,177 164,858 27,068 456,103 532,654 Allocated administration 437,556 320,304 2,078 759,938 702,939 Amortization of capital assets ----1,104 Total expenditures 2,700,442 1,632,203 694,960 5,027,605 4,745,289 Excess (Deficiency)of Revenue Over Expenditures for the Year --106,072 106,072 63,556 \\ Page 141 of 288 TILLSONBURG &DISTRICT MULTI-SERVICE CENTRE SCHEDULE 1 STATEMENT OF OPERATIONS -COMMUNITY SUPPORT SERVICES For the year ended March 31,2022 (With comparative figures for the year ended March 31,2021) South West Exercise Mar.31 Mar.31 LHIN Program 2022 2021 $$$$ REVENUE Provincial funding 2,306,294 71,484 2,377,778 2,182,432 Local government and other grants 54,777 -54,777 121,938 Donations and fundraising 1,760 18,909 20,669 19,220 Client fees 221,046 -221,046 102,048 Program income 16,128 10,000 26,128 21,777 Interest and miscellaneous income 44 -.44 - Total revenue 2,600,049 100,393 2,700,442 2,447,415 EXPENDITURES Wages and benefits 1,557,089 100,393 1,657,482 1,475,656 Travel 58,578 -58,578 50,996 Program expenses 282,649 -282,649 235,174 Office and administration 264,177 -264,177 314,513 Allocated administration 437,556 -437,556 371,076 Total expenditures 2,600,049 100,393 2,700,442 2,447,415 Excess (Deficiency)of Revenue Over Expenditures for the Year ---- \\ Page 142 of 288 TILLSONBURG &DISTRICT MULTI-SERVICE CENTRE SCHEDULE 2 STATEMENT OF OPERATIONS -MLTSD FUNDED PROGRAMS For the year ended March 31,2022 (With comparative figures for the year ended March 31,2021) Literacy Basic Employment yICc/CAN/ON Mar.31 Mar.31 Skills Services YJCS Job Grant 2022 2021 $$$$$$ REVENUE Provincial funding .190,393 938,192 324,186 126,190 1,578,961 1,532,238 Local government and other grants 1,000 51,832 --52,832 50,000 Donations and fundraising 104 ---104 2,217 Interest and miscellaneous income --306 -306 ~ Total revenue 191,497 990,024 324,492 126,190 1,632,203 1,584,455 EXPENDITURES Wages and benefits 135,500 448,484 156,698 16,229 756,911 737,151 Travel 206 416 --622 542 Program expenses 6,822 168,739 106,686 107,261 389,508 325,983 Office and administration 19,233 137,773 7,852 -164,858 188,916 Allocated administration 29,736 234,612 $3,256 2,700 320,304 331,863 Total expenditures 191,497 990,024 324,492 126,190 1,632,203 1,584,455 Excess (Deficiency)of Revenue Over Expenditures for the Year - \\ Page 143 of 288 TILLSONBURG &DISTRICT MULTI-SERVICE CENTRE SCHEDULE 3 STATEMENT OF OPERATIONS -ADMINISTRATION &OTHER PROGRAMS For the year ended March 31,2022 (With comparative figures for the year ended March 31,2021) VIP Mar.31 Mar.31 Admin Program 2022 2021 $$$$ REVENUE Provincial funding ---~- Local government and other grants 14,880 8,615 23,495 26,352 Donations and fundraising ---- Program income 69,122 -69,122 38,722 Allocated administration .695,066 -695,066 669,168 Interest and miscellaneous income 13,349 -13,349 42,733 Total revenue 792,417 8,615 801,032 776,975 EXPENDITURES Wages and benefits 491,742 5,430 497,172 493,809 Travel 166 -166 10 Program expenses 168,414 62 168,476 189,271 Office and administration 26,023 1,045 27,068 29,225 Allocated administration -2,078 2,078 1,104 Total expenditures 686,345 8,615 694,960 713,419 Excess (Deficiency)of Revenue Over Expenditures for the Year 106,072 -106,072 63,556 \\ Page 144 of 288 TILLSONBURG &DISTRICT MULTI-SERVICE CENTRE STATEMENT OF CASH FLOWS For the year ended March 31,2022 (With comparative figures for the year ended March 31,2021) 2022 2021 $$ Cash Flows from Operating Activities Excess of revenue over expenditures for the year 180,043 108,464 Amortization 2,001 1,391 182,044 109,855 Changes in non-cash working capital accounts Decrease (increase)in accounts receivable (54,358)(23,029) Decrease (increase)in prepaid expenses and deposits 1,961 (2,062) Increase (decrease)in accounts payable and accruals 274,803 225,855 increase (decrease)in deferred revenue (9,489)11,409 Cash flows from (applied to)operating activities 394,961 322,028 Cash Flows from Investing Activities Decrease (increase)in long-term investments and receivables (7,906)(8,155) Net proceeds from (purchase of)equipment (62,714)- Increase in Cash During the Year 324,341 313,873 Cash at Beginning of Year 1,703,220 1,389,347 Cash at End of Year 2,027,561 1,703,220 -10- Page 145 of 288 TILLSONBURG &DISTRICT MULTI-SERVICE CENTRE NOTES TO THE FINANCIAL STATEMENTS For the year ended March 31,2022 1.NATURE OF OPERATIONS The Tillsonburg &District Multi-Service Centre (the "Centre")was incorporated without share capital in 1977 under the Income Tax Act of Canada as a registered charity.The Centre is exempt from tax under section 149 of the Income Tax Act. The purpose of the Centre is: (i) (ii) (iii) (iv) To provide and render employment,home support and adult basic literacy services to a primarily adult resident population; To establish and operate a centre for the organization and dissemination of social services throughout the Town of Tillsonburg and its surrounding district; To co-operate and co-ordinate with all other social service agencies;and To receive,acquire and hold gifts,donations,legacies and devises. 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Centre follows Canadian Accounting Standards for Not-for-Profit Organizations;significant aspects of the accounting policies adopted are as follows: (a)Fund Accounting In order to ensure observance of limitations and restrictions placed on the use of the resources available to the Tillsonburg &District Multi-Service Centre ("Centre"),the accounts are maintained in accordance with the principles of "fund accounting".Under these principles,resources for various purposes are classified for accounting and reporting purposes into funds that are in accordance with activities or objectives specified. Separate accounts are maintained for each fund. (i)Operating Fund The Operating Fund of the Centre records amounts used for the day to day operations of the Centre and also records the assets,liabilities and net surplus carried forward relating to ongoing operations. (ii)Capital Fund The Capital Fund reports assets,liabilities,revenue and expenditures related to the Centre's property and equipment. (iii)Reserve Fund Money in the reserve funds have been set aside for future expenditures for building maintenance,other capital additions and contingencies and is to be used as authorized by the Board.Interest generated by the reserve fund is maintained in the account. -11- Page 146 of 288 TILLSONBURG &DISTRICT MULTI-SERVICE CENTRE NOTES TO THE FINANCIAL STATEMENTS For the year ended March 31,2022 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) (b)Revenue Recognition The Centre follows the restricted fund method of accounting for contributions. Restricted contributions are recognized as revenue of the fund to which they relate in the year in which they are received.Restricted contributions for which there is no corresponding restricted fund,are recognized in the Operating Fund using the deferral method,whereby the contributions are deferred and brought into income when the applicable expenses are incurred. Unrestricted contributions are recognized as revenue of the Operating Fund in the year in which they are received or become receivable if the amount to be received can be reasonably estimated and collection is reasonably assured. Investment income earned on resources of the Capital Fund and Reserve Fund is recognized as revenue of those funds.Unrestricted investment income is recognized as revenue of the Operating Fund. Program income and client fees are recognized as revenue in the Operating Fund when the service is performed and the legal obligation to pay is created. (c)Contributed Services Volunteers contribute time each year to assist the Centre in carrying out its service delivery activities.- Because of the difficulty in determining the fair value contributed services are not recognized in the financial statements. (d)Government Assistance Government grants and funding is recorded when there is reasonable assurance that the Centre has complied with and will continue to comply with all necessary conditions to obtain the grants and funding. Funding related to current expenditures is recognized in the current period determination of net income. Funding related to expenses of future periods is deferred and amortized into income as related expenses are incurred,or in accordance with the restricted fund method where a corresponding restricted fund is presented. (e)Income Taxes As a registered charity,the Centre is exempt from Part |tax under paragraph 149(1)(f)of the Income Tax Act (Canada). (f)Allocated Administration The Centre incurs administration costs that relate to the whole organization.These costs include human resource costs for the executive director,business manager,accounting clerks,receptionists,as well as costs for office supplies,equipment rental and staff development.These costs are allocated to the various programs and departments using Ministry funding levels as an indicator of program activity,or when identifiable,specific activities and resource consumption of the individual programs. -12- Page 147 of 288 TILLSONBURG &DISTRICT MULTI-SERVICE CENTRE NOTES TO THE FINANCIAL STATEMENTS For the year ended March 31,2022 2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) (g)Equipment Equipment is recorded at cost and contributed capital assets are recorded at their fair market value at the date of contribution.Capital assets funded through government programs or agencies are recorded at cost and the corresponding revenue is deferred and amortized on the same basis as the asset.Ministry funding received as outlined in lending agreements,is brought into income in the year received with the offsetting capital purchase recorded as program expense.Ministry funded capital expenditures included in program expense and Ministry funding was $58,935 in 2022 (2021 -$52,989). The equipment is amortized straight-line using the following rates: Furniture 20 years Leasehold improvements Over the term of the lease The Centre regularly reviews capital assets to eliminate obsolete items.Amortization is calculated at half the normal annual rate in the year of acquisition;no amortization is recorded in the year of disposal. (h)Financial Instruments Financial instruments are recorded at fair value when acquired or issued.In subsequent periods,financial assets with actively traded markets are reported at fair value,with any unrealized gains and losses reported in income.All other financial instruments are reported at amortized cost,and tested for impairment at each reporting date.Transaction costs on the acquisition,sale or issue of financial instruments are expensed when incurred. Financial instruments are comprised of accounts receivable,short and long-term investments and receivables,accounts payable and accrued liabilities.All financial instruments in these financial statements are subsequently carried at amortized cost. (i)Jointly Controlled Enterprises The Centre has elected to account for all such interests using the cost method.This applies to the partnership interest in Tillsonburg Community Services Initiatives (TCSI). (j)Measurement Uncertainty The preparation of financial statements in conformity with Canadian Accounting Standards for Not-for-Profit Organizations requires management to make estimates and assumption 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.The primary estimates made by management in these financial statements relate to the useful lives of capital assets and accrued liabilities. -13- Page 148 of 288 TILLSONBURG &DISTRICT MULTI-SERVICE CENTRE NOTES TO THE FINANCIAL STATEMENTS For the year ended March 31,2022 3.LONG-TERM INVESTMENTS AND RECEIVABLES 2022 2021 Partnership Interest -related party The Board approved an initial investment in Tillsonburg Community Services Initiatives in partnership with Community Living Tillsonburg. The investment is recorded at its original cost in accordance with the cost method forjointly controlled enterprises.311,000 311,000 Loan Receivable -related party The Board approved long-term financing to a related company, Stonebridge Community Services (SCS).The loan was advanced to fund start up costs.The loan bears cumulative interest at 1%payable annually in December.There are no set terms of repayment and no payments have been received in the last twelve month operating period.655,000 655,000 Advance Receivable -related party The Board approved a short-term advance to a related company, Stonebridge Community Services (SCS).The amounts have been advanced to fund operating needs and working capital requirements.The loan bears cumulative interest at 1%payable annually in December.There are no set terms of repayment and no payments have been received in the last twelve month operating period.93,915 ©93,915 Interest Receivable on SCS outstanding balances.74,846 66,940 1,134,761 1,126,855 4.GOVERNMENT REMITTANCES Included in accounts payable and accrued liabilities are amounts for government remittances payable totaling $25,040 (2020 -34,209).. 5,EQUIPMENT Accumulated Cost Amortization 2022 2021 $$$$ Leasehold improvements 62,713 -62,713 - Furniture 48,177 48,177 -2,002 110,890 48,177 62,713 2,002 14- Page 149 of 288 TILLSONBURG &DISTRICT MULTI-SERVICE CENTRE NOTES TO THE FINANCIAL STATEMENTS For the year ended March 31,2022 6.LEASE COMMITMENT The Centre leases its premises located at 96 Tillson Avenue from Tillsonburg Community Services Initiatives.The initial lease period ran for 15 years and expired July 31,2013.The Centre exercised its option to extend the lease five years,ending July 31,2018.The organization has entered into a verbal agreement to extend the lease for another 5 years.See note 7 -Related Party Transactions. 7.RELATED PARTY TRANSACTIONS During the year the Centre paid rent for office space and storage of $61,902 (2021 -$61,902)to and received administration fees of $12,000 (2021 -$12,000)from an organization in which they have a partnership interest, Tillsonburg Community Services Initiatives (TCSI).The Centre,together with Community Living Tillsonburg formed a partnership known as Tillsonburg Community Services Initiatives.This partnership is a non-profit corporation established for the purpose of contracting,owning,operating,leasing and managing a building to support community agencies.The initiative represents a jointly controlled enterprise for the Centre.These transactions are in the normal course of operations and were measured at the exchange amount,being the amount of consideration established and agreed to by the related parties. During the year,the Centre made payments to Stonebridge Community Services (SCS)of $91,201 (2021 - $91,201)for rent,$100,393 (2021 -$101,745)for exercise and falls prevention classes and $7,993 (2021 -Snil) for supportive care aids.The Centre charged SCS revenue of $12,000 in administration fees (2021 -$12,000).SCS is a non-profit corporation related by common board control.The purpose of SCS is to assist aged,ill or disabled persons by providing such services as housekeeping,meal preparation,nursing and shopping assistance.The organization also assists needy persons who are unemployed and low skilled by providing an employment training centre,counselling and education programs.These transactions were in the normal course of operations and were measured at the exchange amount,being the amount of consideration established and agreed to by the related parties. The Centre periodically lends funds to SCS which are considered to be long term in nature with no set repayment terms.The year end loan balance to SCS was $748,915 (2021 -$748,915),of which 593,915 has been classified as an operating advance with the remaining portion considered a long-term loan financing.All amounts are classified as long-term on these financial statements as there is no expectation of repayment within the next operating period. Interest accrues on these amounts annually at a rate of 1%per annum and is cumulative.Interest accrued and receivable from SCS at year end is $74,846 (2021 -$66,939)and is included in long-term investments and receivables;the amount is not expected to be collected within the next operating period. Other related parties include management and governance for the Centre as they have the authority and responsibility for planning,directing and controlling the activities.All transactions with management are in the normal course of operations and are limited to salary and wages.There have been no transactions with directors and officers during the period.No other amounts are outstanding from or due to related parties. -15- Page 150 of 288 TILLSONBURG &DISTRICT MULTI-SERVICE CENTRE NOTES TO THE FINANCIAL STATEMENTS For the year ended March 31,2022 8.DEFERRED REVENUE AND SURPLUS FUNDS Some of the programs which are offered by the Centre are funded on a different year end reporting basis than the Centre.The deferred revenue represents the funds which have been received by the Centre,and which relate to expenditures to be incurred subsequent to March 31,but for which no specific restricted fund has been established.These funds will be matched against expenditures during a subsequent period.Any remaining surplus in the government funded programs has been included in accounts payable and will either be returned to the funding agency in the subsequent year,or used in a manner as prescribed by the funding agency and amortized into income on that basis. 9.FINANCIAL INSTRUMENTS The Centre 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 Centre's risk exposure and concentration as of March 31,2022: (a)Credit Risk Credit risk arises from the potential that a counter party will fail to perform its obligations.The Centre extends credit to its clients in the normal course of its operations.It carries out,on a continuing basis,credit checks on its clients and maintains provisions for bad debts.The Centre has a significant number of clients which minimizes the concentration of credit risk,and the most significant receivables are from the government. (b)Interest Rate Risk Interest rate risk reflects the sensitivity of the Centre's financial condition to movements in interest rates. The company receives interest on its investments based on the bank prime rate.These interest rates are representative of current market rates for investments with similar terms,conditions and maturities.The Centre does not carry any interest bearing debt. 10.ECONOMIC DEPENDENCE The organization receives the majority of its revenue through various government ministries and its ability to continue viable operations is dependent upon continued funding from the governments.The funding is based on approved expenditure levels for each program as set out by agreements between the Ministry and the organization.Any excess of revenue over expenditures subsidized by the Ministry can either be requested by the Ministry to be returned or offset against future years’funding. 11.COMPARATIVE FIGURES Certain of the prior year's balances have been reclassified to conform with the current year's presentation. -16- Page 151 of 288 2021-2022 TOWN OF TILLSONBURG CLIENTS SERVED - 1,829 770 Employment Services clients 59 Literacy clients 1,000 + Home Support clients VOLUNTEER STATSWE ARE HERE TO HELP The Multi-Service Centre is a charitable organization providing excellence in employment, literacy and home support services to Oxford, Norfolk and Elgin communities through partnerships and innovation that allow others to embrace their personal independence. Throughout COVID-19, the MSC continued to serve. Employment services provided support remotely, Literacy clients who had access to technology received support remotely and Home Support maintained services with clients who deemed their service as essential to age in place. All service followed COVID-19 safety protocols ensuring safety of all. Frozen Meals on Wheels was 520 hours/ year Hot Meals on Wheels was 1,460 hours/ year The Grocery Buddy program per week averaged at 23 hours Personal shopping was averaged with volunteer support of 5 hours per week 25 Literacy volunteers contributed 765 volunteer hours WWW.MULTISERVICECENTRE.COMSERVING THE COMMUNITY SINCE 1978 Page 152 of 288 MSC Annual Report (too large to attach) https://multiservicecentre.com/document/annual-reports/ Website for more information about programs, services, and client testimonials www.multiservicecentre.com Page 153 of 288 Community Grant Application - 2023 This form should be used by community groups requesting funds from the Town of Tillsonburg during the annual Budget Process. The application deadline is November 11, 2022. Please note that all groups will be required to present their application to Council on January 16, 2023, at 6:00 p.m. Each community group will have 5 minutes to make a brief presentation and answer questions from Council. Organization Name * TILLSONBURG FREE FAMILY FISHING DERBY Mailing Address 5 Adams Ave TILLSONBIRG,ONTARIO CANADA N4G4X3 Primary Contact Person: * MIKE OR ROSEMARY DEAN Primary Contact's Phone Number: * 5196880729 Primary Contact's Email Address * advanceauto1@bel lnet.ca What is the purpose/mandate of your organization? * -TO PROMOTE A QUALITY FUN FREE FAMILY FRIENDLY INTERACTION DAY FOR ALL AGES -100% FREE TO ALL PARTICIPATES (WITH EXCEPTION OF WORMS) -EVENT TAKES PLACE ON A DAY WHERE CANADIAN RESIDENTS CAN LEGALLY FISH WITHOUT A LICENSE -GET FAMILIES OUT WITH THERE CHILDREN AND ENJOY TIME TOGETHER AWAY FROM ELECTRONICS AND THE DAY TO DAY STRESSORS AND ENJOY OUR LAKE, BEAUTIFICATION, AND ENVIRONMENT WELL LEARNING TECHNIQUES ON FISHING,HOW TO CATCH A FISH AND FISH TYPES -NO REGISTRATION NEEDED Page 154 of 288 Which statement best describes your organization? Non-profit (not incorporated) Non-profit (incorporated) Registered charity If you have a charitable number, enter it here: Grant Request Details This section asks you to provide details on your 2023 grant request as well as your funding needs over the next three years. 2023 Grant Request Amount: * $3000.00 Projected 2024 Grant Request Amount: $3000.00 Projected 2025 Grant Request Amount: $3000.00 Projected 2026 Grant Request Amount: $3000.00 Why do you require funding and what will the funds be used for? * -FOOD AND BEVERAGES FOR ALL PARTICIPATES -LOOT BAGS AND SUPPLIES FOR ALL CHILDREN WHO PARTICIPATE -DRAWS -TROPHIES AND PRIZES FOR CATEGORIES FOR FISH CAUGHT -GRAND PRIZE GIVEAWAY (KAYAK,ETC) -LIABILITY INSURANCE FOR EVENT -PORT-A-POTTY AND HAND STATION -ADVERTISING - BANNERS, NEWSPAPER -ROAD SIGN COST AND PERMIT IF APPLICABLE -PAILS AND FISHING POLES (FOR PARTICIPATES THAT MAY NOT HAVE ) -PRINTING COSTS FOR LIABILITY FORMS,FLYERS AND POSTERS Page 155 of 288 Tell us about any other sources of funding for this project/program (if applicable). Include grants from other levels of government, community groups, donations etc. ADVANCED AUTOMOTIVE MIKE AND ROSEMARY DEAN EDWARDS POWER OTTER LODGE #50 TILLSONBURG JIM MCKIBBON CANADIAN TIRE ( DISCOUNT ON PRODUCT) KINSMEN CLUB OF TILLSONBURG RRT RAPID RELIEF TEAM Has the Town of Tillsonburg granted funds to your organization in the past 3 years? * Yes No Other Information This section asks for background information related to your request. Financial Statements for prior two (2) years attached? Yes No Attach files here If you have additional information for Council's consideration, attach it here: Which member(s) of your group will present your request at the Council meeting? MICHAEL H DEAN Page 156 of 288 Will you providing a Powerpoint presentation? * No Yes Attach your Powerpoint presentation here or submit to clerks@tillsonburg.ca by January 5, 2023. Page 157 of 288 Thank You! Your 2023 Grant Request Application is now complete and has been submitted. If you have questions or concerns about this Grant Application, please contact treasurer@tillsonburg.ca or call 519-688-3009 ext. 4013 If you have questions on the presentation to Council, please contact clerks@tillsonburg.ca or call 519-688- 3009, ext. 4040 Page 158 of 288 Community Grant Application - 2023 This form should be used by community groups requesting funds from the Town of Tillsonburg during the annual Budget Process. The application deadline is November 11, 2022. Please note that all groups will be required to present their application to Council on January 16, 2023, at 6:00 p.m. Each community group will have 5 minutes to make a brief presentation and answer questions from Council. Organization Name * TIllsonburg Horticultural Society Mailing Address 45 Hardy Avenue Tillsonburg, ON N4G 3W9 Primary Contact Person: * Christine Nagy Primary Contact's Phone Number: * 5196889582 Primary Contact's Email Address * lonewind@execulin k.com What is the purpose/mandate of your organization? * "Beautification Through Education & Experience" is our motto and mandate. With over 200 members, we meet 12 months of the year, either at the Senior Centre Auditorium or off-site. At our "official" meetings, we average 100 - 125 people each month. Our beautification efforts include the following public spaces: Annandale National Historic Site, Bert Newman Park, Broadway Street, Royal Canadian Legion, Senior Centre, and the Station Arts Centre. Which statement best describes your organization? Non-profit (not incorporated) Non-profit (incorporated) Registered charity If you have a charitable number, enter it here: 859345472RR0001 Page 159 of 288 Grant Request Details This section asks you to provide details on your 2023 grant request as well as your funding needs over the next three years. 2023 Grant Request Amount: * $3,950 Projected 2024 Grant Request Amount: $4,250 Projected 2025 Grant Request Amount: $4,500 Projected 2026 Grant Request Amount: $4,750 Why do you require funding and what will the funds be used for? * Funds will be used strictly for beautification: the purchase of shrubs & perennial plants for spaces that require them, annuals for all spaces including for all planters and urns at the various locations. The amount requested represents 50% of our 2023 beautification budget. Tell us about any other sources of funding for this project/program (if applicable). Include grants from other levels of government, community groups, donations etc. OMAFRA and the Ontario Horticultural Associaiton (OHA) provide approximately $2,500 per year. The Society fundraises through membership fees, the annual Garden Auction, "Garden Artistry" garden tour, coach tours and the annual August BBQ Social. Page 160 of 288 Has the Town of Tillsonburg granted funds to your organization in the past 3 years? * Yes No Other Information This section asks for background information related to your request. Financial Statements for prior two (2) years attached? Yes No Attach files here File Name October 22 2.pdf 45.4 KB If you have additional information for Council's consideration, attach it here: File Name Expenditures for Grant Application 2023.docx 20.0 KB Which member(s) of your group will present your request at the Council meeting? Christine Nagy Will you providing a Powerpoint presentation? * No Yes Attach your Powerpoint presentation here or submit to clerks@tillsonburg.ca by January 5, 2023. Page 161 of 288 Page 162 of 288 Thank You! Your 2023 Grant Request Application is now complete and has been submitted. If you have questions or concerns about this Grant Application, please contact treasurer@tillsonburg.ca or call 519-688-3009 ext. 4013 If you have questions on the presentation to Council, please contact clerks@tillsonburg.ca or call 519-688- 3009, ext. 4040 Page 163 of 288 Tillsonburg Horticultural Society Beautification Expenditures Garden 2016 - 2020 2021 2022 Total (7 Years) Beautification $’s Volunteer $’s @ Min Wage Beautification $’s Volunteer $’s @ Min Wage Beautification $’s Volunteer $’s @ Market Value ($25/hr) Annandale NHS $5,633 $23,650 $1,422 $8,120 $1,166 $14,500 $54,491 Bert Newman Park $2,722 $9,422 $758 $4,452 $758 $7,950 $26,062 Broadway Street $5,045 $1,197 $1,500 0 $1500 $9,242 Library Lane donated $1,068 0 $140 $1,208 Oxford- Broadway $675 $675 Mulch for Gardens $2,030 0 0 0 $2,030 Royal Canadian Legion $1,753 $3,942 $283 $1,120 $438 $3,125 $10,661 Senior Centre $2,734 $4,883 $71 $980 $318 $2,750 $11,736 Station Arts $2,188 $3,378 $164 $630 $347 $1,125 $7,862 TOTALS: $47,540 $4,198 $15,442 $123,967 Page 164 of 288 1 Nov '21 - 10 Oct 22 Budget Ordinary Income/Expense Income Administration Income Gov. Grants (OMAFRA & OHA) town grant 3,000.00 0.00 Gov. Grants (OMAFRA & OHA) - Other 1,000.00 1,500.00 Total Gov. Grants (OMAFRA & OHA)4,000.00 1,500.00 GST/HST Receivable 285.83 500.00 Miscellaneous Income 68.63 0.00 Total Administration Income 4,354.46 2,000.00 Bus Tours 1,900.00 10,000.00 Donations Non Receipted Donations 300.00 0.00 Receipted Donations 450.00 0.00 Returned honorariums 0.00 300.00 Total Donations 750.00 300.00 Membership Dues Junior Gardeners 87.90 300.00 Regular Members 2,621.00 4,000.00 Total Membership Dues 2,708.90 4,300.00 Plant Auction (I) Plant Auction Income receipted donations 50.00 0.00 Plant Auction Income - Other 8,811.50 10,000.00 Total Plant Auction Income 8,861.50 10,000.00 Total Plant Auction (I)8,861.50 10,000.00 Summer Event - BBQ 1,410.00 800.00 Summer garden tour 2,490.00 700.00 Total Income 22,474.86 28,100.00 Gross Profit 22,474.86 28,100.00 Expense Administration Christmas Gifts Food bank donation 0.00 500.00 Christmas Gifts - Other 0.00 200.00 Total Christmas Gifts 0.00 700.00 Donations 1,150.00 0.00 Honourariums 300.00 300.00 Office Supplies 71.30 1,000.00 OHA Fees 1,111.40 965.75 Postage and Delivery 3.27 300.00 Scholarship Award 0.00 241.94 transfer funds 5,565.28 0.00 Total Administration 8,201.25 3,507.69 Communication Printing 0.00 300.00 Web Site 0.00 300.00 Total Communication 0.00 600.00 12:15 PM Tillsonburg Horticultural Society 2022-10-10 Profit & Loss Budget vs. Actual Cash Basis 1 November 2021 through 10 October 2022 Page 1 Page 165 of 288 1 Nov '21 - 10 Oct 22 Budget Plant Auction (E) Plant Auction Expenses 762.52 2,000.00 Total Plant Auction (E)762.52 2,000.00 Program Expense Bus Tours 0.00 8,000.00 Greeting Committee 0.00 50.00 Junior Gardeners 327.53 1,500.00 Scrapbooking 14.13 25.00 Summer Event BBQ 1,025.28 500.00 Summer Garden Tour 476.80 100.00 Sunshine and Greetings 20.57 50.00 Total Program Expense 1,864.31 10,225.00 Society Meetings December Potluck December Entertainment 0.00 200.00 Facility Rental for Potluck 0.00 300.00 Facilty rental for 2018 600.00 0.00 December Potluck - Other 0.00 1,500.00 Total December Potluck 600.00 2,000.00 Door Prizes 124.04 350.00 Facility Rental 600.00 1,200.00 Kitchen Expenses 339.52 200.00 Speakers 775.00 2,000.00 Total Society Meetings 2,438.56 5,750.00 Tillsonburg Beautification Annandale House Gardens 1,166.09 1,200.00 Bert Newman Park 708.47 1,200.00 Broadway Beautification 1,500.00 1,500.00 Legion Gardens 246.32 500.00 Senior Center Gardens 318.12 516.00 Station Arts Gardens 253.40 350.00 Tillsonburg Oxford Parkette 1,388.54 0.00 Total Tillsonburg Beautification 5,580.94 5,266.00 Total Expense 18,847.58 27,348.69 Net Ordinary Income 3,627.28 751.31 Net Income 3,627.28 751.31 12:15 PM Tillsonburg Horticultural Society 2022-10-10 Profit & Loss Budget vs. Actual Cash Basis 1 November 2021 through 10 October 2022 Page 2 Page 166 of 288 Community Grant Application - 2023 This form should be used by community groups requesting funds from the Town of Tillsonburg during the annual Budget Process. The application deadline is November 11, 2022. Please note that all groups will be required to present their application to Council on January 16, 2023, at 6:00 p.m. Each community group will have 5 minutes to make a brief presentation and answer questions from Council. Organization Name * Tillsonburg Shriners Mailing Address P.O. Box 193 Tillsonburg, Ontario Canada N4G 4H5 Primary Contact Person: * David Palmer Primary Contact's Phone Number: * 5199839744 Primary Contact's Email Address * dcjjmt@sympatico. ca What is the purpose/mandate of your organization? * We raise funds for TDMH as well as Shriner's Hospitals Which statement best describes your organization? Non-profit (not incorporated) Non-profit (incorporated) Registered charity If you have a charitable number, enter it here: Page 167 of 288 Grant Request Details This section asks you to provide details on your 2023 grant request as well as your funding needs over the next three years. 2023 Grant Request Amount: * $4500 Projected 2024 Grant Request Amount: 4500 Projected 2025 Grant Request Amount: 4500 Projected 2026 Grant Request Amount: 4500 Why do you require funding and what will the funds be used for? * Are actual request to the town is not even for the money but rather that the Town of Tillsonburg support us by way of facility rental for our annual Pork BBQ. This year our cost doubled for the facility rental that we have done for 62 years. We have never asked for this to be donated before but are now looking at all possible opportunities to increase our bottom line. Tell us about any other sources of funding for this project/program (if applicable). Include grants from other levels of government, community groups, donations etc. This is our main fundraising event. Page 168 of 288 Has the Town of Tillsonburg granted funds to your organization in the past 3 years? * Yes No Other Information This section asks for background information related to your request. Financial Statements for prior two (2) years attached? Yes No If you have additional information for Council's consideration, attach it here: Which member(s) of your group will present your request at the Council meeting? Dave Palmer, Ron Rohrer Sr Will you providing a Powerpoint presentation? * No Yes Attach your Powerpoint presentation here or submit to clerks@tillsonburg.ca by January 5, 2023. Page 169 of 288 Thank You! Your 2023 Grant Request Application is now complete and has been submitted. If you have questions or concerns about this Grant Application, please contact treasurer@tillsonburg.ca or call 519-688-3009 ext. 4013 If you have questions on the presentation to Council, please contact clerks@tillsonburg.ca or call 519-688- 3009, ext. 4040 Page 170 of 288 Community Grant Application - 2023 This form should be used by community groups requesting funds from the Town of Tillsonburg during the annual Budget Process. The application deadline is November 11, 2022. Please note that all groups will be required to present their application to Council on January 16, 2023, at 6:00 p.m. Each community group will have 5 minutes to make a brief presentation and answer questions from Council. Organization Name * Tillsonburg Tri-County Agricultural Society(Fair) Mailing Address PO Box 42 Tillsonburg, Ontario Canada N4G4H3 Primary Contact Person: * Rosemary Dean Primary Contact's Phone Number: * 5195500748 Primary Contact's Email Address * rosemary.dean.9@ gmail.com What is the purpose/mandate of your organization? * OUR VISION IS TO CONTINUE TO INSPIRE AND PROMOTE AGRICULTURE THROUGH EDUCATIONAL AND HANDS ON DISPLAY AND THROUGH COMMUNICATION. WE WILL CONTINUE TO PROVIDE A FAMILY FRIENDLY EVENT FOR ALL AGES TO ENJOY AND CONTINUE TO ATTEND AND MAKE NEW MEMORIES FOR YEARS TO COME. WE CONTINUE TO HOST EVENT WITH THE HOPES IT WILL BRING FAMILIES FROM OUR COMMUNITY AND AREAS AROUND OUT TO ENJOY THE EVENT AND THE BEAUTIFICATION OUR TOWN HAS TO OFFER , ALONG WITH HAVING NEW VENDORS AND CUSTOMERS TO PROMOTE THEIR BUSINESSES AND THEIR PRODUCTS. OUR ANNUAL FAIR HELPS BRING IN ECONOMIC DEVELOPMENT AND PROMOTION OF AGRICULTURAL FOR OUR TOWN AND OUR SURROUNDING COMMUNITIES. Page 171 of 288 Which statement best describes your organization? Non-profit (not incorporated) Non-profit (incorporated) Registered charity If you have a charitable number, enter it here: Grant Request Details This section asks you to provide details on your 2023 grant request as well as your funding needs over the next three years. 2023 Grant Request Amount: * $12,500.00 Projected 2024 Grant Request Amount: $12,500.00 Projected 2025 Grant Request Amount: $15,000.00 Projected 2026 Grant Request Amount: $15,000.00 Why do you require funding and what will the funds be used for? * -TO BRING MIDWAY AND GAMES FOR EVENT(COST PER RIDE THAT COMES IS APPROX $1000.00) -TO HELP WITH DISPLAYS AND PRESENTATION IN THE CRYSTAL PALACE FOR CHILDREN -FANS AND AIR CIRCULATION SYSTEMS FOR THE CRYSTAL PALACE ( 2 UNITS APPROX $1200.00) -TO BRING ENTERTAINMENT, SHOWS AND CONTESTS TO THE FAIR -RENTAL OF BLEACHERS AND PORT-A-POTTIES -LIVE PETTING ZOO AND PONY RIDES -4-H SHOWMANSHIP SHOW, PET SHOW -CHILDREN'S AREA FOR 5 AND UNDER Page 172 of 288 Tell us about any other sources of funding for this project/program (if applicable). Include grants from other levels of government, community groups, donations etc. -WE OFFER WINTER STORAGE FOR CUSTOMERS IN THE BUILDINGS (ALL MONIES TO TOWARDS THE NEXT YEAR FAIR EVENT OR ANY REPAIRS OR RENOVATIONS) -OMFRA GRANT -IN-KIND AND PRIVATE DONATIONS Has the Town of Tillsonburg granted funds to your organization in the past 3 years? * Yes No Other Information This section asks for background information related to your request. Financial Statements for prior two (2) years attached? Yes No Attach files here If you have additional information for Council's consideration, attach it here: Which member(s) of your group will present your request at the Council meeting? ROSEMARY OR MIKE DEAN Page 173 of 288 Will you providing a Powerpoint presentation? * No Yes Attach your Powerpoint presentation here or submit to clerks@tillsonburg.ca by January 5, 2023. Page 174 of 288 Thank You! Your 2023 Grant Request Application is now complete and has been submitted. If you have questions or concerns about this Grant Application, please contact treasurer@tillsonburg.ca or call 519-688-3009 ext. 4013 If you have questions on the presentation to Council, please contact clerks@tillsonburg.ca or call 519-688- 3009, ext. 4040 Page 175 of 288 Community Grant Application - 2023 This form should be used by community groups requesting funds from the Town of Tillsonburg during the annual Budget Process. The application deadline is November 11, 2022. Please note that all groups will be required to present their application to Council on January 16, 2023, at 6:00 p.m. Each community group will have 5 minutes to make a brief presentation and answer questions from Council. Organization Name * Tillsonburg Turtlefest Mailing Address 164 Broadway, Unit 10 TILLSONBURG, ON N4G5A8 Primary Contact Person: * Mark Renaud Primary Contact's Phone Number: * 5195503780 Primary Contact's Email Address * m.renaud@tillsonb urgbia.ca What is the purpose/mandate of your organization? * Tillsonburg Turtlefest Which statement best describes your organization? Non-profit (not incorporated) Non-profit (incorporated) Registered charity If you have a charitable number, enter it here: Page 176 of 288 Grant Request Details This section asks you to provide details on your 2023 grant request as well as your funding needs over the next three years. 2023 Grant Request Amount: * $10,000 Projected 2024 Grant Request Amount: $7,500 Projected 2025 Grant Request Amount: $5,000 Projected 2026 Grant Request Amount: $2,500 Why do you require funding and what will the funds be used for? * The pandemic caused the festival to temporarily pause for the duration of the pandemic. No festival event was held in 2020, 2021 or 2022. 2023 will be the 10th anniversary of the festival. In order to facilitate a return of the event for 2023; the committee is respectfully requesting a $10,000 grant. There is a business plan that is predicated on: 1) Successful execution of the 2023 event; 2) Full repayment of all monies owed to the Town of Tillsonburg from prior years; 3) Establishment of a reserve fun to ensure financial sustainability of the festival into future years; 4) A tiered strategy to wean the festival off of town funding in future years; 5) The development of a multi-year strategy and ensuing business plan that allows for better planning and execution of the festival in years to come; 6) Aligning sponsors and/or funding partners for multi-year agreements to aid in predictability of financial results to ensure successful event management and profitability. There will be a longer term strategy of ensuring a permanency of the organization through a strategic plan to include Turtlefest committee activities outside of the festival itself not unlike other community festivals such as Oktoberfest in Kitchener-Waterloo. Page 177 of 288 Tell us about any other sources of funding for this project/program (if applicable). Include grants from other levels of government, community groups, donations etc. Additional funding partners will include (where/when approved): Rogers Radio/Media: $15,000 block party sponsor for stage, performer at the Block Party. Province of Ontario Reconnect program: $10,000 (application to be submitted) Title sponsorship: Air Canada - application in process for 3-year term of $10,000 per year. TBD. General donations: $5,000 (TBD - we have been successful in the past as evidenced by donations. General sponsorships: $50,000 (template in existence for past year's events) Ontario Trillium Foundation: $10,000 (to be applied for) FEDDEV Southern Ontario - Major festivals and events funding program: $10,000 (application in process) Has the Town of Tillsonburg granted funds to your organization in the past 3 years? * Yes No Other Information This section asks for background information related to your request. Financial Statements for prior two (2) years attached? Yes No If you have additional information for Council's consideration, attach it here: Which member(s) of your group will present your request at the Council meeting? Mark Renaud Page 178 of 288 Will you providing a Powerpoint presentation? * No Yes Attach your Powerpoint presentation here or submit to clerks@tillsonburg.ca by January 5, 2023. Page 179 of 288 Thank You! Your 2023 Grant Request Application is now complete and has been submitted. If you have questions or concerns about this Grant Application, please contact treasurer@tillsonburg.ca or call 519-688-3009 ext. 4013 If you have questions on the presentation to Council, please contact clerks@tillsonburg.ca or call 519-688- 3009, ext. 4040 Page 180 of 288 2023 Turtlefest “Coming back out of our shell” Page 181 of 288 The festival will make it’s return in 2023! Page 182 of 288 The 2023 event: o A one day only event to begin the journey back to it’s former glory. o To be held Saturday, June 17th, 2023 –on Father’s Day weekend. o The event is to be focused around the Block Party held on Broadway with a full range of activities. o Most events to be held downtown for simplicity & to effectively manage volunteer resources. Page 183 of 288 Preliminary Turtlefest program elements Children’s games and and entertainment Outdoor retail/market Buskers Food trucks Live music including national including national performers BIA member booths & activities Page 184 of 288 Turtlefest finances: Primary objective is to have a successful event that generates sufficient revenues to be a sustainable community event into the future. Approval of a robust budget & strategy that allows for full repayment of monies owed to the Town of Tillsonburg. Complete the steps necessary to be a fully accredited “non-profit” entity to maximize funding opportunities. Synergy with the BIA on financial management to drive efficiencies. Page 185 of 288 Questions? Comments? Feedback? Thank you to Town Council and Town of Tillsonburg staff for their support & understanding as we bring back Turtlefest for 2023 and beyond! We couldn’t do this without your support! Page 186 of 288 Community Grant Application - 2023 This form should be used by community groups requesting funds from the Town of Tillsonburg during the annual Budget Process. The application deadline is November 11, 2022. Please note that all groups will be required to present their application to Council on January 16, 2023, at 6:00 p.m. Each community group will have 5 minutes to make a brief presentation and answer questions from Council. Organization Name * Youth Unlimited YFC Tillsonburg - Upper Deck Youth Centre Mailing Address 19 Queen St., Tillsonburg, ON., N4G 3G5 Primary Contact Person: * Rayburn Lansdell Primary Contact's Phone Number: * (519) 688 2266 Primary Contact's Email Address * rayburn.l@swoyfc.c om What is the purpose/mandate of your organization? * We are committed to helping youth develop holistically by offering programs and developing relationships that nurture the whole person – physically, mentally, emotionally, socially and spiritually. We see the hope and potential in every young person! We want to see young people living fully in Christ. Which statement best describes your organization? Non-profit (not incorporated) Non-profit (incorporated) Registered charity If you have a charitable number, enter it here: 895569044 RR0001 Page 187 of 288 Grant Request Details This section asks you to provide details on your 2023 grant request as well as your funding needs over the next three years. 2023 Grant Request Amount: * $6,000 Projected 2024 Grant Request Amount: $6,500 Projected 2025 Grant Request Amount: $7,000 Projected 2026 Grant Request Amount: $7,500 Why do you require funding and what will the funds be used for? * In 2023 the Province of Ontario has reassigned the distribution of funding that we have appreciated receiving from Oxford County. For several years we have been very grateful to receive substantial funding from the county (last year $12,000) for program expenses. This is a significant loss of funding for 2023 and we are asking the Town of Tillsonburg to assist in making up for this loss. Specifically the $6,000 will go for staffing and supplies pertaining to our weekly programs: Girls group, Boys group, and Supper Club. Tell us about any other sources of funding for this project/program (if applicable). Include grants from other levels of government, community groups, donations etc. Funding for the Upper Deck comes primarily through the many individual partners, businesses, service clubs and churches in our community. Annual fundraising events such as our Friendship Banquet in the fall and Golf Tournament in the spring are key funding sources as well. We’re grateful the Town is one of our many partners and hope to maintain and build on this shared investment in the youth of our community. Page 188 of 288 Has the Town of Tillsonburg granted funds to your organization in the past 3 years? * Yes No Other Information This section asks for background information related to your request. Financial Statements for prior two (2) years attached? Yes No Attach files here File Name Tillsonburg.pdf 365.6 KB If you have additional information for Council's consideration, attach it here: Which member(s) of your group will present your request at the Council meeting? Rayburn Lansdell Will you providing a Powerpoint presentation? * No Yes Page 189 of 288 Thank You! Your 2023 Grant Request Application is now complete and has been submitted. If you have questions or concerns about this Grant Application, please contact treasurer@tillsonburg.ca or call 519-688-3009 ext. 4013 If you have questions on the presentation to Council, please contact clerks@tillsonburg.ca or call 519-688- 3009, ext. 4040 Page 190 of 288 Tillsonburg Account 2023Bud2019YTD 2021YTD2020YTD 2022Bud % of Budget Dec 2022Bud 100.00%Complete % of Total SOUTHWESTERN ONTARIO YOUTH FOR CHRIST Income: Expense: Donations 4-1100 Donations 50,00053,120 54,20030,233 83,195 108.4% 30.4% 4-1150 Deputation 53,60051,090 81,40071,672 86,835 151.9% 32.6% 104,210101,904 135,600170,030 103,600130.9%Total Donations 63.1% Fund Raising 4-3010 Snack Bar Income 900965 5002,072 755 55.6% 0.5% 4-3100 Fund Raising Programs 51,00017,176 41,00034,030 28,055 80.4% 31.0% 4-3102 Fund Raising Sponsors 08,850 014,418 11,450 #Num! 0.0% 4-3200 Event Income 03,065 013,955 2,055 #Num! 0.0% 4-3300 Subsidies 8,80012,982 8,8009,450 16,419 100.0% 5.4% 4-5100 Registration Fees 00 00 0 #Num! 0.0% 4-5200 Rental Income 00 0595 150 #Num! 0.0% 43,03874,520 50,30058,883 60,70082.9%Total Fund Raising 36.9% 147,248176,424 185,900228,914 164,300113.1%Total Income 100.0% Staff 6-1100 Salary 48,70039,171 78,80082,538 64,647 161.8% 31.6% 6-1200 Employer Expenses 4,9008,301 8,60011,826 5,501 175.5% 3.2% 163.1%87,400Total Staff 47,47294,364 70,148 53,600 34.8% Office 6-2110 Office Supplies 1,8002,051 2,5001,959 2,527 138.9% 1.2% 6-2111 Office Supplies - Fundraising 400 140388 22 350.0% 0.0% 6-2112 Board Meetings 00 00 0 #Num! 0.0% 6-2200 Postage 1,400818 2,0001,238 1,912 142.9% 0.9% 6-2201 Postage - Fundraising 00 00 0 #Num! 0.0% 6-2300 Phone 2,4002,355 2,4002,415 2,153 100.0% 1.6% 6-2400 Office Services 00 00 0 #Num! 0.0% 124.8%7,040Total Office 5,2246,000 6,614 5,640 3.7% Programs 6-3100 Resource Materials 3037 5025 0 166.7% 0.0% 6-3200 Programs 3,0003,160 3,5003,910 3,390 116.7% 1.9% 6-3210 Snack Bar 600493 450967 466 75.0% 0.4% 6-3300 Events (In/Out) 02,300 06,806 1,050 #Num! 0.0% 6-3400 Fund Raising 18,2001,940 14,20014,706 11,840 78.0% 11.8% 6-3500 Promotion 8501,205 1,0001,283 588 117.6% 0.6% 84.7%19,200Total Programs 9,13627,697 17,335 22,680 14.7% Training and Development 6-4100 Training And Conferences 200860 3,3001,573 625 1650.0 % 0.1% 1650.0%3,300Total Training and Development 8601,573 625 200 0.1% Overhead 6-5100 Business And Travel 1,0001,920 1,7001,428 1,707 170.0% 0.6% 6-5200 Equipment Maintenance 1,0002,050 20033 904 20.0% 0.6% 6-5201 Renovations 00 00 0 #Num! 0.0% 6-5202 Building Maintenance 5,0003,946 2,400945 20,140 48.0% 3.2% 6-5203 Capital Campaign 00 00 0 #Num! 0.0% 6-5300 Rent 00 00 0 #Num! 0.0% 6-5400 Utilities 5,8003,698 5,5005,317 5,201 94.8% 3.8% 6-5500 Insurance 3,5002,870 3,1002,978 2,395 88.6% 2.3% October 26, 2022 Page 1 of 2 Page 191 of 288 Tillsonburg Account 2023Bud2019YTD 2021YTD2020YTD 2022Bud % of Budget Dec 2022Bud 100.00%Complete % of Total SOUTHWESTERN ONTARIO YOUTH FOR CHRIST 51,84216,852 1,02282,594 10,283Current Balance 1,022174,380Ending Balance 181,61091,78639,944 Overhead 6-5600 Taxes 3,1002,989 3,1003,021 2,237 100.0% 2.0% 6-5700 Depreciation 00 00 0 #Num! 0.0% 6-5900 Miscellaneous 00 00 0 #Num! 0.0% 82.5%16,000Total Overhead 17,47413,722 32,585 19,400 12.6% Administration 6-9100 Charter Fees 324252 508505 303 156.8% 0.2% 6-9200 Legal And Accounting 900572 640553 630 71.1% 0.6% 6-9300 Gifts to Qualified Donees 1,00050 00 0 0.0% 0.6% 6-9900 Allocation 16,43013,788 18,59014,496 14,856 113.1% 10.7% 6-9903 Interfund transfer 31,2000 31,2000 2,150 100.0% 20.3% 6-9904 Reserve funding 1,6430 00 0 0.0% 1.1% 9-1000 Bank Charges 1,000578 1,000661 1,075 100.0% 0.6% 9-9000 Contingent losses 00 00 0 #Num! 0.0% 98.9%51,938Total Administration 15,24016,215 19,014 52,497 34.1% 95,406159,572 184,878146,319 154,017120.0%Total Expense 100.0% 1-0000 Balance forward 171,32739,944 023,092 91,786 October 26, 2022 Page 2 of 2 Page 192 of 288 Organization Name: Tillsonburg & Area Optimist Club Mailing Address: P.O. Box 351 Tillsonburg ON N4G 4H8 Primary Contact Person: Lindsay Munroe Primary Contact’s Phone Number: 519-871-3531 Primary Contact’s Email Address: tillsonburgoptimistclub@gmail.com What is the purpose/mandate of the organization: Mission, Vision & Purposes Mission: By providing hope and positive vision, Optimists bring out the best in youth, our communities and ourselves. Purposes: To develop optimism as a philosophy of life utilizing the tenets of the Optimist Creed; to promote an active interest in good government and civic affairs; to inspire respect for the law; to promote patriotism and work for international accord and friendship among all people; to aid and encourage the development of youth, in the belief that the giving of one’s self in service to others will advance the well-being of humankind, community life and the world. Motto: Friend of Youth Is the organization non-profit: yes 2023 Grant Request Amount: $3500 Projected 2024 Grant Request Amount: $3500 Projected 2025 Grant Request Amount: $3500 Projected 2026 Grant Request Amount: $3500 Why do you require funding and what will the funds be used for? The Tillsonburg & Area Optimist Club is requesting secured funding from the Town of Tillsonburg to operate and organize the annual Tillsonburg Santa Claus Parade. The funding will be utilized to financially secure the various components of the parade that play a key role in elevating the annual parade to the next level of enjoyment for the community as a whole. The secured funding will be used to cover the event operating expenses and adverting as well as providing the advance planning and booking of the musical performers (ie. Marching band, Steel drum band etc.) and entertainment Page 193 of 288 components (ie. character actors etc.) in the parade. Securing a funding base through the Town of Tillsonburg will allow the Club to continue to grow and expand the parade each year. The Club will continue to explore and utilize any additional donations/ contributions to build on these components. Tell us about any other sources of funding for this project/program (if applicable). Include grants from other levels of government, community groups, donations, etc. Each year the Tillsonburg & Area Optimist Club canvases local businesses and other service clubs to make a financial donation/contribution to the parade. The exact amounts and what organizations/businesses are in a position to financially contribute vary from year to year. A copy of the 2022 Christmas Parade Financial Event Expense/ Revenue report is attached for reference. Has the Town of Tillsonburg granted funds to your organization in the past 3 years? The Tillsonburg & Optimist Club has previously received Town Grant funds through the Cultural, Heritage and Special Awards Advisory Committee for the organization and operation of the annual Tillsonburg Santa Claus Parade. Specifically for the live music component of the parade. The Club did not apply for this grant the past 2 years due to the COVID-19 Pandemic restrictions that were in place limiting the potential scope of the event. Financial Statements for prior two (2) years attached? Which member(s) of your group will present your request at the Council meeting? Amie Varga - Club President Lindsay Munroe - Club Secretary & Parade Co-Chair Holly Vallee - Parade Co-Chair Will you be providing a Powerpoint presentation? No Page 194 of 288 Page 195 of 288 Page 196 of 288 Tillsonburg Christmas Parade - Nov 19/22 @ 2 pm Revenue Tillsonburg BIA**1,250.00 Tillson Pizza c/o Phuong Tran 100.00 R n D Construc@on Inc 1,000.00 Knights of Columbus 1,000.00 Wristen's Home Special@es Inc.250.00 Inovata Foods 500.00 4,100.00 Expenses Affordable Portables (1 Accessible, 1 Regular)300.00 Brenda Bozso (Town Crier)50.00 Steel Harps 850.00 Ingersoll Pipe Band 1,000.00 Tomato Soup Band*Cost $750 - unavailable for booking in 2022 Enchanted Encounters (Superheroes)900.00 Santa*Nil Cost $150 - Paid by Op@mist Club directly from separate Club Funds Adver@sing*0.00 Cost $360 - Last minute parade - No print this year -online adver@ng used only TVDSB Parking Lot Rental 22.60 0.00 - 3,122.60 Net Income (Loss)977.40 Parade surplus amount donated to Helping Hand Food Bank *2023 Projected Additional Expenses not captured by the Net Income (Loss). **2023 Parade moving to evening event in centre of Downtown Tillsonburg BIA Re-imagining Christmas Festival therefore this revenue source may change in the format which it is provided. Each year the Tillsonburg & Area Optimist Club canvases local businesses and other service clubs to make a financial donation/contribution to the parade. The Club recognizes many businesses and service clubs are in a cost recovery position due to the impacts of the COVID-19 global pandemic. The intention remains to be a Net 0 event, to use all revenue sources to increase the musical and entertainment portion of the parade. Our Goal is to bring forth the best parade for the Tillsonburg community each year. 1 Page 197 of 288 Page 198 of 288 Page 199 of 288 Page 200 of 288 Page 201 of 288 2023 Budget & Business Plan Executive Summary Presentation to Town Council January 16th, 2023 Page 202 of 288 Page 203 of 288 The Next Dimension Continuous Improvement Implementation of best-practices Build on Contagious Enthusiasm . Downtown Master Plan Minor Adjustment to BIA Zone Boundary Leveraging Resources 10-year Operating & Capital Plan Renewal of Assets Partnership Development Page 204 of 288 Building on our proven successes: •What we are doing, together, is working. •Downtown is the location of choice. •Record non-levy funding. •Among the top performing BIA’s in all of Ontario: vacancy rate, investment, traffic •Strong contribution to economic development metrics Page 205 of 288 Downtown Master Plan Our BIA was created in 1978 as one of the pioneers after Bloor West Village –town population at the time: 7,453 BIA boundaries need to be expanded for further development of the downtown core area to accommodate growth. Refer to the 2012 Central Area Design Study New projects anticipated: BMI Group –Station-View Hospitality Further box-style stores Engagement with all stakeholders = consultations Page 206 of 288 10-year Capital & Operating Plan Provides a template for decision-making by the Board of Directors. Ensures resilience of the organization. Ensures asset management. Provides the membership with a predictable forward-looking cost of their levy for budgeting purposes. Thank-you to Renato Pullia & team! Page 207 of 288 Impacts of record population growth: 2nd fastest growth in Ontario & 3rd fastest growth in Canada of any CA or CMA Page 208 of 288 Population update As of Census Day May 11th, 2021 18,615 Potter’s Gate Northcrest Estates Phase 1 Northcrest Estates Phase 2 360 West –Quarterline Road Trailview/Arnold Drive Beech Boulevard south link Other infill (various) Population per dwelling unit: 5/11/16 2.19 5/11/21 2.26 1/01/23 2.30 Population as of January 1st, 2023 20,004 Page 209 of 288 Downtown Tillsonburg serves the tri- county •The downtown retail node serves as the hub of commerce for parts of Oxford, Norfolk & Elgin counties. •The Tillsonburg District Memorial Hospital is funded by the Ministry of Health for a catchment area of 120,000. •The industrial clusters in SWOX, Courtland, North Hall, Ostrander, Norfolk North and Norfolk West areas are all serviced from Tillsonburg. •Pedestrian & vehicular traffic is at an all-time high which increases the demands in the core area. Page 210 of 288 Highlights of the 2023 financial plan Per member increase of 1.3%vs. 2022 = $7.67 per member. Final recovery of prior year’s tax adjustments: $13,507. $4,871 of $9,193 increase in the levy -funds CAPEX. Placement of $30,000 in new financing to facilitate PRI improvements. Maximizing stakeholder relationships to drive revenues. Investing in public realm infrastructure. $55,000 fundraising target to purchase new Christmas lights. Page 211 of 288 Strategic partnership development: Page 212 of 288 Leveraging relationships to drive member profitability while reducing costs Rogers Radio: contra agreement with Country 107.3 + 101.3 Easy –$5,000. Pop-up shops + venues to drive traffic. Seamless execution of Tillsonburg Town Centre activities, promotions + contests. Leadership to deliver the best Turtlefest ever! Digital Mainstreet program implementation. Expanding # + depth of partnerships. Page 213 of 288 The Team & Human Resource Development Net increase of +0.27 FTE. Implement DTBIA specific policies & procedures. Ensure success with the new EMC team member. Maximize MSC Employment Services. Continue to pursue non-levy funding to support any possible additions to the team. Thank-you to our funding partners! Page 214 of 288 2023 Marketing Plan •Return to the radio airwaves. •Implement a VISA gift card. •Implement a SMS platform. •Seamless marketing activities with the Tillsonburg Town Centre. •Purchase + install more A-frame signs •TURTLEFEST 10TH anniversary in 2023. •Tourism Oxford: maximize events. •Downtown Christmas market. Page 215 of 288 Page 216 of 288 Building additional e-commerce + digital •Implementation of a unified gift card program –DTBIA branded/pre- paid gift card programmed enabled with a geo-fence. •Lead digital transformation: approved digital service squad leader in place for 2023 to assist the membership in DMS applications for IT software & hardware •Implementation of a programmable SMS/texting platform for instant communication which can also be enhanced with other digital tools. Page 217 of 288 Page 218 of 288 Page 219 of 288 2023 Beautifications Continue all successful elements including clusters. Fundraising campaign for new Christmas lights. Increased maintenance of back alleys. Take over Clock Tower area. New fall assets + presentation. Installation of new banner brackets + flags/banners on Oxford Street. Introduction of sponsored banners. Page 220 of 288 Page 221 of 288 *BIA initiatives positively aid the conditions that lead to a reduction in crime: *Statistics Canada, Tillsonburg OPP, Tillsonburg Police Service Board Page 222 of 288 Proposed Fall planters 2023 Elevating our downtown aesthetics from September 15 through November 15 with a higher quality display. Only the 12 large pots and 1 medium pot will be converted to the obelisk design theme. The Broadway Plaza will be decorated with a fall festive theme including straw bales, flowering cabbages etc. Page 223 of 288 Sponsored banners: Adds dimension, colour + life to our poles, light standards. Another medium to monetize BIA assets –upside of $20,000. Allows for various marketing themes + community events to be featured. Allows recognition for community partners/stakeholders. Page 224 of 288 2023 Public Realm Procure + install new public realm elements. Procure + install new winter pole decorations. Development of a public art policy. Public competition for 1st downtown mural. Initiatives to drive economic prosperity. Partner with Green Theory Design – “buy local” Page 225 of 288 New Christmas Lights - fundraiser Target funds to be raised: $55,000 Campaign to be initiated week of November 28th to ensure funds are raised for 2023-2024 winter/Christmas season. Stakeholder engagement = best practices. Sub-committee of the board is suggested. Donation commitments of $11,000 to date. Page 226 of 288 Public Art: ideas for discussion Page 227 of 288 Page 228 of 288 Page 229 of 288 Page 230 of 288 Adjustments to MOU calculations based on historical & prior years Page 231 of 288 Examples of increased maintenance January 9th, 2023 Page 232 of 288 Summary: The DTBIA is well-positioned for success. New initiatives will support the membership to drive traffic/profits. Continued implementation of best practices. Continued investments in public realm elements. Building a resilient organization that will transcend the current team leadership + board. Developing new + strengthening all stakeholder partnerships to drive efficiency + operational expertise. Page 233 of 288 Thank you! I want to sincerely thank our team members for their contagious enthusiasm and dedication to a clean & prosperous downtown. We could not have done it without you! Thank you to our volunteer Board of Directors for their continued support. Thank you to our Mayor and Town Council for their continued support. Thank you to our members who have persevered during one of the most difficult economic periods of all time. Thank you to our many sponsors, stakeholders, OBIAA, Chamber of Commerce and AMCTO. Thank you to all Town of Tillsonburg team members. Thank you to the Tillsonburg Hydro Inc. team. Page 234 of 288 Page 1 of 3 Subject: Budget White Paper – Tennis and Pickleball Memberships Report Number: RCP 23–01 Budget White Paper Department: Recreation, Culture & Parks Department Submitted by: Julie Columbus Meeting Type: Council Meeting Meeting Date: Monday, January 16, 2023 RECOMMENDATION THAT report RCP 23-01 Tennis and Pickleball Memberships Budget White Paper be received as information; AND THAT staff use the information collected to guide future options for the operation of the tennis courts and any other future sports courts and amenities. BACKGROUND The purpose of this report is to present Council with the findings of the research around constraints and advantages of membership only access to tennis courts and pickleball courts, and reviewing fee options. During the Budget meeting on Wednesday, December 7th Council asked staff to research options on tennis and pickleball court memberships, providing the advantages and disadvantages of memberships, fees, etc. DISCUSSION Attached is the list of local municipalities and information regarding community access to the courts. The municipalities consulted include St Thomas, Ingersoll, Cambridge, Norwich, Zorra, London and Woodstock. None of the municipalities offered membership based operations of their tennis or pickle ball courts. The finding show that all municipalities but one, provide free access to courts based on first-come first-served. Cambridge was the only municipality that charges a fee for use. The Pickleball and Tennis courts in Cambridge can be rented for $18.26 per use (2 hours). Page 235 of 288 RCP 23-01 Page 2 of 3 The Town of Tecumseh recently erected a 10 court Pickleball facility at a cost of $725,000. The Tecumseh Pickleball Courts are open for members only. Individuals may purchase a seasonal Recreational Membership through the Community and Recreation Services Department. The Tecumseh Pickleball Courts season is April to November, when nets are installed and the fence lock is functional. Once nets are removed, the courts are closed for the season. Individuals may purchase a Recreational Pickleball Seasonal Membership for $27.00 plus tax beginning the first Monday of April. Keys are made available for pick-up during office hours to allow members access. Members will receive a key that allows the member (+ 1 guest opponent) access to the courts. MEMBERSHIP OPTION: It is recommended that staff work with local enthusiasts of tennis or Pickleball to educate them on the benefits of creating a local association. An example is the creation of the “Tillsonburg Pickleball Association” under the umbrella of the Ontario Pickleball Association. This membership would provide the local organization support, resources, tournament information and access to member insurance. It would rely on local volunteers to coordinate the membership model. It should be noted that relying on volunteers could provide challenges as the community volunteerism is decreasing province-wide and may not be sustainable for an extended period of time. The coordination of a Tillsonburg Pickleball Association would also provide an opportunity to formally book courts to create a reservation system on certain days and times. Staff would create a rental fee as part of the RCP rates and fees bylaw. This would ensure exclusive access while generating revenue to support maintenance and asset management expenses. KEY DEPOSIT OPTION: Another option is to implement a “key deposit” system. This would be coordinated annually for court users. It would require a deposit fee for each resident to purchase a key at the beginning of each season, which is refunded at the end of the season when the key is returned. However, this process requires many administrative hours to coordinate as well as the challenge of sharing keys and duplicated keys out in the community. CONSULTATION This report has been prepared in consultation with the Facilities Booking Coordinator and the Recreation, Culture & Parks Director. FINANCIAL IMPACT/FUNDING SOURCE Financial implications would vary depending on fees established for rentals or key deposits should the decision be made to move to a more formal membership system to access the courts in Tillsonburg. All revenue would assist in offsetting operational expense and funding future asset management expenses. Page 236 of 288 RCP 23-01 Page 3 of 3 CORPORATE GOALS How does this report support the corporate goals identified in the Community Str ategic Plan? ☒ Lifestyle and amenities ☐ Customer service, communication and engagement ☐ Business attraction, retention and expansion ☐ Community growth ☐ Connectivity and transportation ☐ Not Applicable Does this report relate to a specific strategic direction or project identified in the Community Strategic Plan? Please indicate section number and/or any priority projects identified in the plan. Goal – Tillsonburg will strive to offer residents the amenities, services and attractions they require to enjoy balanced lifestyles. Strategic Direction – Update municipal sports facilities consistent with modern standards. Priority Project – N/A ATTACHMENTS Appendix A – Summary list of local municipalities including court inventory and fees or operational notes. Page 237 of 288 City Pickleball Tennis Outdoor courts 3 indoor courts First come first served - no booking can be booked 48 hours in advance Indoor Courts prime/non prime rates similar to arena it is simply a facility rental memberships for 2023 off 20% discount on membership for an upfront payment of $115. (students & seniors) $195. (adults) Courts are used weekdays 5-9pm to hosgt city run programs Outdoor courts First come first served post signs "during busy times limit your play to an hour" courts police themselves Outdoor courts Outdoor Courts First come first served - no booking First come first served If booked for an event then there is a fee Indoor Courts Indoor Courts City ran as a drop in program at a school No indoor courtgs 4 courts are set up 2on2 with 1 sub per court Outdoor Courts Outdoor courts none None Indoor Courts Indoor Courts Offered 3 days a week @ $3.00 per person None Outdoor courts Outdoor courts 8 courts -free of charge 8 courts - free of charge bookable times Mondays & Wednesday in 2 hour intervals & Saturday 9am-11am bookable times Mondays & Wednesday in 2 hour intervals & Saturday 9am-11am all other time is first come first served all other time is first come first served Tournaments can book all 8 courts Tournaments can book all 8 courts Leagues can use up to 6 courts Leagues can use up to 6 courts Norwich N/A N/A Ingersoll N/A N/A Outdoor courts Outdoor courts $18.26 per use (2 hour max)$18.26 per use (2 hour max) Indoor Courts Indoor Courts 9-17 & 50+ yrs $4.07 (2 hours)-open play N/A 18-49yrs $5.98 (2 hours)-open play London Woodstock Zorra St Thomas Cambridge Page 238 of 288 Page 1 of 4 Subject: Budget White Paper – Fleet Replacement Program for Light Duty Vehicles One-year Analysis and Evaluation Report Number: OPD 23-05 Submitted by: Richard J. Sparham, C.Tech., CRS, Manager of Public Works Meeting Type: Council Budget Meeting Meeting Date: Monday, January 16, 2023 RECOMMENDATION THAT report OPD 23-05 Budget White Paper Fleet Replacement Program for Light Duty Vehicles One-year Analysis and Evaluation be received for information. BACKGROUND On September 27, 2021, Council was presented with a recommendation to consider transferring the light duty fleet program to Fleet Replacement Program for Light Duty Vehicles (OPD 21-41). The recommended program outlined specific advantages to migrating the procurement program of the Town’s light duty fleet vehicles into a leased-based program whereby the light duty fleet vehicles could be expensed through the Operating budget versus procuring vehicles through the Capital Fleet Budget. Subsequently, Council also directed staff to report back to Council in one year to provide an evaluation of the program. This commitment was reiterated from Council during the recent 2023 budget discussions. Additionally, during 2023 budget discussions, Council requested further information and clarification relating to the relationship with Enterprise and a synopsis on how the program was operating. Council direction reflects: THAT a report be included in the 2023 budget binder that includes the following information regarding the Enterprise fleet contract; 1. Cost to purchase and lease vehicles identified in the leasing list for 2023. This information should include the following for comparison: a) Cost per year + any applicable interest over the lifespan of the vehicles to purchase the vehicles; and b) Lease cost per year based on existing lease agreement to lease vehicles for 2 years; and Page 239 of 288 OPD 23-05 Page 2 of 4 c) Costs of a 4 year lease program if this is possible given the limitations of the contract AND THAT the report include information such as year, date, model and mileage of vehicles that are to be replaced. Although some of the information relative to the above is provided in this report, please note that due to the limited time since the program started (i.e. September 2022) staff are unable to provide a full scope analysis. Moving forward, the missing information will be refined and presented to Council. DISCUSSION Although Council approved the recommendation to enter into an agreement and relationship with Enterprise in establishing a vehicle lease program for the light-duty fleet vehicles, due to logistics in delays of availability of vehicles, the Public Works Fleet Division did not receive its first vehicle delivery until September 2022. Councils request further information and clarification in general to the following: 1. If desired, can the program be cancelled? Although not recommended by staff at this time, t he program from Enterprise, like all other leasing agreements, is open-ended. Subsequently; yes, the program can be cancelled through “buying-out” the current leased vehicles including any other administrative fees associated with each lease (administration fees are not entirely known at this time). The estimated financial impact including HST and any applicable Administrative fees, notwithstanding at this time, to terminate the arrangement, is estimated to be approximately $240,000. 2. How many vehicles are we currently leasing? Fleet has currently taken delivery of four vehicles in total. Three of the vehicles were delivered in the last 30 days. 3. We were told the vehicles were being repaired for free by another garage? Although this was the thought process at the time of the original Council report, an approved service facility would be responsible for all repairs throughout the term of the lease as this would be beneficial to the Town. This service was to be provided by nominal monthly fee of $53.84 per month per vehicle (i.e. $646.08 per year). Staff reviewed the items included in this service package/option and concluded that this service does not include items deemed to be “wear-associated”, such as brakes, tires, wiper blades, etc. nor would it include any damages through regular operations. Therefore, it was determined that this service package/option would mainly be allocated to oil changes (or other fluids). Page 240 of 288 OPD 23-05 Page 3 of 4 Our Fleet staff only change our units’ oil once per year and any other fluid changes would be far less than the $646.08 being charged yearly. Therefore, this charge has been eliminated from the program as it adds little to no value added in light of our internal controls that are more robust at a lesser cost overall. 4. We understand all leases are a term of two-years. At the time of the report, it was stated that Enterprise will maintain market trends analyses which determines optimal lease terms based on projected resale values at the end of each lease year. It was determined, at that time, the market trends indicated two-year leases were optimal. The first unit delivered was based on a two-year lease. The additional vehicles were delivered with 5-year leases as market conditions are subject to change. CONSULTATION This report has been completed in consultation with the Director of Infrastructure & Development, and the Interim Director of Finance/Treasurer. FINANCIAL IMPACT/FUNDING SOURCE Staff feels, given the relationship is really only three months old, it is too early to make a definitive conclusion and determination as to the financial and operating impacts for staff to make any recommendations at this time. Staff therefore recommends to continue the relationship until 2024 budget discussions at which time staff will report back to Council with a more definitive and concrete evaluation of the program, service and relationship with Enterprise Fleet Management. CORPORATE GOALS How does this report support the corporate goals identified in the Community Strategic Plan? ☐ Lifestyle and amenities ☒ Customer service, communication and engagement ☐ Business attraction, retention and expansion ☐ Community growth ☒ Connectivity and transportation ☐ Not Applicable Does this report relate to a specific strategic direction or project identified in the Community Strategic Plan? Please indicate section number and/or any priority projects identified in the plan. Page 241 of 288 OPD 23-05 Page 4 of 4 Goal – The Town of Tillsonburg will strive for excellence and accountability in government, providing effective and efficient services, information, and opportunities to shape municipal initiatives. Tillsonburg residents and businesses will be connected to each other, regional networks, and the world through effective traditional and digital infrastructure. Strategic Direction – Develop a robust, long-term asset management plan to inform evidence-based decisions on the maintenance, rehabilitation and replacement of municipal infrastructure. Develop a communications strategy to increase awareness of Council decisions and municipal programs, projects and services. Priority Project – Ongoing Projects – Asset Management Plan Attachments: Attachment 1 – OPD 21-41: Fleet Replacement Program for Light Duty Vehicles Page 242 of 288 Page 1 of 9 Subject: Fleet Replacement Program for Light Duty Vehicles Report Number: OPD 21-41 Department: Operations and Development Department Submitted by: Carlos Reyes, Director of Operations and Development Meeting Type: Council Meeting Meeting Date: Monday, September 27, 2021 RECOMMENDATION THAT report OPD 21-41 Fleet Replacement Program for Light Duty Vehicles be received as information; AND THAT Council authorizes the transition of the Town’s light duty in-house fleet management program to a corporate leased ownership, maintenance, and management program; AND THAT Council authorizes the collaborative purchase award of a corporate leased ownership, maintenance, and management program to the Enterprise Fleet Management Leasing Program effective for a 10-year commitment subject to fleet management and inflation trends, funded from the Town’s annual operating budget. BACKGROUND The Town’s Operations and Development department is responsible for the management of all Town fleet for both light and heavy duty vehicles, including specialized equipment such as plow trucks, bucket trucks, etc. Currently the Town fleet is comprised of 67 vehicles including light, medium and heavy duty vehicles, and off- road equipment utilized throughout all divisions. Of those vehicles, 23 are considered light duty vehicles and includes everything from one ton trucks to a dodge minivan, 74% of which are 4 x 4 pick-up trucks. In 2016, Council enacted the Town of Tillsonburg Comprehensive Asset Management Plan; a plan outlining the fleet replacement strategy and standardization of vehicles replaced through the program. Since then, fleet management has based fleet replacement on a best practice approach of an 8-year useful life or 200,000 kms replacement cycle for light duty vehicles, 10 years for heavy duty vehicles, and 8-20 years for off-road equipment. The current replacement process involves procurement Page 243 of 288 OPD 21-41 Page 2 of 9 annually of individual pieces of machinery and vehicles, and large capital investments at the time of replacement. Once vehicles meet their end of life cycle, they are sold for a marginal profit given the overall state they are in, including higher mileage or above normal wear and tear. The current replacement program, where possible, requires that all light duty pick -up trucks be standardized to procure 4-wheel drive standard cab vehicles equipped with back rack and light bars which to ensure more efficient fleet management. Standardization allows the reallocation of vehicles between different yards and departments to ensure that all light duty trucks will reach the intended useful life target. There is a recognition that some fleet will not be standardized as they provide specific functions such as those outfitted with mini cranes, watering tanks, etc. The entire fleet is maintained on a regular basis by in-house dedicated mechanics. These positions were intended to spend most, if not all, of their time servicing heavy fleet and specialized equipment, and would perform required maintenance on light fleet when it was needed. However, due to the maintenance demands of heavy and specialized equipment, as well as the direct services delivered by these pieces of equipment, requires that a majority of their time should be spent on heavy and specialized fleet. Any time not spent on repairs will allow the mechanics to complete preventative maintenance on these units, which will improve reliability for each piece of heavy and specialized equipment. In 2021, The Town was made aware of the Enterprise Corporate Fleet Lease, Maintenance, and Management Program that is part of the Association of municipalities of Ontario (AMO) - Local Authority Services (LAS) Town group buying program. The buying program helps municipalities purchase products and services that they use on a regular basis. The group buying program brings all the local providers of those goods and services together so municipalities can access high quality, competitively priced goods and services and not have to go through the procurement process because it is completed for them in advance. All companies that are part of the group buying program have undergone a formal competitive bid process that ensures compliance with all purchasing bylaws and trade agreements. The Town’s intention of transitioning the Town’s current in-house fleet management program into a formal Corporate Fleet Lease, Maintenance, and Management Program is to identify goals for fleet reliability, service delivery and stabilization of annual costs. The idea behind the Enterprise program is to analyze our fleet operations and current process to identify cost savings, lean the process of acquisition and resale, and keep the Town fleet expenses to a minimum with low fuel expenses. Enterprise has completed an initial no-cost or commitment analysis of the Town’s light duty fleet and has provided ample information surrounding the benefits of the Town making the transition to the program that they offer through AMO/LAS. The next section provides an overview of that analysis as it pertains to the Town. Page 244 of 288 OPD 21-41 Page 3 of 9 DISCUSSION The Enterprise Fleet Management program is an open ended lease program for light duty vehicles. The program would include all vehicle analysis, acquisition, outfitting, maintenance and final sale of the vehicle. Enterprise completes ongoing evaluations with a highly qualified team and utilizes analytics to pinpoint opportunities to continually improve fleet based on the Town’s needs. Impacts to the Town The Enterprise Fleet Management program has many benefits, including non-tangible items that will impact various departments throughout the Town. This type of program will allow for a reduction in time spent on internal fleet management, more reliable vehicles allowing for more productivity and greater safety for staff using them, increased fuel efficiency, vehicles tailored to each department’s needs and allows for our in-house staff to focus on increased preventative maintenance of heavy duty and specialized fleet. From a bigger picture perspective, participation in the Enterprise Fleet Management program will also allow for the Town to utilize the buying and selling power as well as expertise of a company that solely focuses on vehicles. This program also benefits the community by utilizing certified local shops for all vehicle repairs that are included as part of the lease structure. Vehicles will be able to be properly outfitted to match the Town requirements of each department and can be updated as levels of service or legislated requirements change. Currently a standard vehicle is purchased for most of our light duty fleet as they are utilized by multiple departments throughout 10 year time period to ensure that we can prolong the life of all fleet vehicles. This model is helpful, however does not allow for the vehicle to most effectively meet the needs of each department as vehicles needs to generally meet the Town’s operational needs. By switching to the Enterprise Fleet Management program vehicles can properly match the exact use of the truck and have the exact equipment necessary to allow staff to more effecti vely complete their job. Additionally, if changes are made to the function of a vehicle either due to level of service, internal or legislated change, a vehicle can be procured to meet the needs of the Town without having to wait up to 12 years for the replacement of the vehicle as experienced under the current program. Currently, each vehicle requires significant minor and major maintenance to allow the vehicles to reach its 10 year estimated lifespan. Due to the varying uses of the vehicle over its lifespan, the vehicle also deteriorates greatly over the 10 years, reducing the resale value of the vehicle to less than 10% of the original cost. The Enterprise Fleet Management program evaluates the value of the vehicle over time to determine the best point to sell the vehicle to get the optimal resale and limit risk. When a vehicle approaches certain milestones there is significant risk of major maintenance requirements and the safety of the vehicle is also reduced. This program reduces the risk and provides reliability as a beneficial side effect of reducing overall costs of vehicle maintenance by selling the vehicle prior to certain major maintenance being required. New technologies also allow for improvements to vehicles gas mileage and safety features. Improved gas mileage results in costs saving as well as a reduction in Page 245 of 288 OPD 21-41 Page 4 of 9 greenhouse gas emissions and Town vehicles will continually meet the most up to date safety features as the car industry introduces new features. Currently, in-house fleet management is the responsibility of the fleet supervisor with the assistance of the mechanics to help track vehicle usage and ensure each vehicle is transferred between departments to prolong the life of each vehicle. The fleet supervisor also works with the purchasing department and the manager of Public Works to assist all procurement requirements and deal with vehicle sales. The Manager of each department utilizing corporate fleet is also involved when vehicles are transferred between departments and when maintenance is required. All of these tasks involve staff time and would be greatly reduced under the Enterprise Fleet Management structure, especially at a management level. As well, the support and oversight completed by Enterprise would be superior to the in-house support as Enterprise staff are experts that only focus and deal with fleet programs. As part of the program the Enterprise account managing team would meet with Fleet staff and the manager of Public Works four times a year to review the program, trends in the market, vehicle maintenance and vehicle use to re -evaluate the existing lease structure of each vehicle to determine if changes to the lease structure are warranted to ensure best financial benefit to the Town. As identified, the program is an open ended lease structure which would allow for changes in the lease to occur at any time without any penalties. The vehicle maintenance included as part of the Fleet Management Program will be completed using local certified shops. This would allow the Town’s in-house mechanics to focus on heavy duty and specialized equipment, and gives work on lighter fleet back to local shops who are part of the program with Enterprise. The annual operating and routine maintenance costs are built into the lease program, therefore reducing the risk of unexpected major repairs. Evaluation of Fleet Throughout 2021 Town staff provided Enterprise with a general overview of our existing Fleet and provided specifics on the needs of the vehicle. Enterprise reviewed all available options that meet the Town’s operational needs including make of vehicle, model of vehicle, length of lease period, anticipated end of life kilometers on vehicles, average maintenance, fuel costs, specialized needs for use, and best return on investment given the use of the vehicles. As part of their Fleet Management program Enterprise reviewed 2 6 of the existing fleet vehicles that are identified as light duty and are eligible to be incorporated into their program. As part of the review they completed an evaluation of the replacement cycle and vehicle selection for each vehicle to determine the best lease structure. It is recommended that the 26 light duty vehicles be transferred over to the fleet management program over the next 4 years to allow for the full benefit of the program to be realized. Page 246 of 288 OPD 21-41 Page 5 of 9 Replacement Cycle As part of the Fleet Management program , Enterprise determines the optimal replacement for each vehicle based on the type of vehicle, use and mileage to ensure the lowest overall costs. Based on the Town fleet and the usage trends, Enterprise is suggesting that vehicles are replaced every 2 to 4 years depending on the vehicle to get the best return on investment. Enterprise has evaluated operational considerations from fuel and maintenance costs but also what the Town would get back on the resale of our existing and future vehicle. The proceeds of the resale can either be rolled into the acquisition price on the next new vehicle or be provided directly to the Town’s Fleet budget. Rolling the proceeds of the existing vehicle into the cost of the next acquisition makes the most sense from a reduction in cash outlay and results in the lowest average monthly cost, providing the highest market value and maintaining high reliability/safety of the fleet. Enterprise will evaluate the Fleet Management program annually and recommend a revised replacement cycle if there are changes in the market that would cause a revision to the program to optimize costs. This will further reduce internal fleet management of vehicles being repurposed in different departments and over different seasonal uses. Vehicle Selection Enterprise completed an assessment of each vehicle and its use patterns, to determine the best replacement option to optimize operations as well as vehicle costs, and provided an in-depth example of the top three truck replacement options for 2022 half- ton pick-up trucks. The assessment identified the preferred truck to replace the existing light duty pick-up truck to allow for the lowest cost to operate overall and greater return on investment for the Town. From the analysis, the review went into specifics regarding the intended and ongoing use of each vehicle to determine a model that would best benefit the Town, and to confirm that staying with one brand would also provide cost savings to the Town. The preferred vehicle identified by Enterprise from the lowest cost to operate overall and the greater return on investment based on the existing fleet and usage trends was the Chevrolet Silverado 1500 4x4 crew cab in a white exterior color. The Town has 4 vehicles that will be replaced with regular cab vehicles as well, as they have implements in the back that require more bed space then cab space. A similar evaluation has been completed for all light duty vehicles and would be updated on an annual basis. Staff have worked with Enterprise to include replaceme nt of vehicles that are most practical to meet the Town fleet needs. Program Evaluation Based on the fleet evaluation completed by Enterprise a financial model was created to determine the costs of switching to a lease, maintenance and management program. Page 247 of 288 OPD 21-41 Page 6 of 9 The financial evaluation is compared with the Town’s current light duty fleet costs in the Financial Impact section of this report. Based on the financial and non-tangible benefits of the Enterprise Fleet Management Program it is recommended that the Town transition to the Enterprise program should begin in 2022 as it will allow for the full benefits of the program to be realized immediately. Commencing the transition to the Enterprise Fleet Management program in 2022 will result in significant financial savings to the 2022 budget as there are six light duty vehicles identified for replacement through the capital budget deliberation process. The Town will no longer be required to provide the vehicle costs upfront through the capital budget but instead pay a monthly fee through the annual operating budget over the replacement cycle with any cost savings being incorporated into the program following the sale of each vehicle. Overall, transitioning to the Enterprise Fleet Management Program on the Town’s light duty vehicles has numerous benefits. The Town fleet would always be safe, more reliable and fuel efficient and allow more time for the Fleet Mechanics to dedicate their efforts to the maintenance of heavy duty and specialized equipment. Transitioning to a corporate leased ownership, maintenance, and management program for light duty vehicles will ensure that all vehicles are maintained according to best practices and as such will operate at a high level resulting in a greater return on investment for that costs and less capital expenditures annually. In summary, there are positive implications for all impacted parties upon entering into this agreement. The following is a summary of implications outlined above in the report:  Town in-house mechanics can focus on heavy duty and specialized equipment;  Light duty vehicle maintenance will be assumed by local certified shops that are partnered with Enterprise as part of the program;  Light duty vehicle fleet replacements will be strategically poised to take place at the most lucrative time to give us the most return on investment;  Newer fleet will allow for less downtime and focused on our fleet needs; and flexible to change with any changes in business;  Provides Town capital budget expenditure availability for other various strategic initiatives and/or asset replacement demands; and  More fuel efficient vehicles will allow for a reduction in overall fuel usage greenhouse gas emissions CONSULTATION Communication between Enterprise, the Director of Operations, and the Director of Finance has taken place to understand their Fleet Management Program a nd how it could specifically be applied to the Town’s light duty fleet. Page 248 of 288 OPD 21-41 Page 7 of 9 FINANCIAL IMPACT/FUNDING SOURCE By partnering with Enterprise Fleet Management, the Town of Tillsonburg will be able to lower the total cost of ownership on its fleet of vehicles and cycle its fleet more efficiently. Leveraging an open-end lease maximizes cash flow, providing the Town the ability to “do more with less,” and recognizes equity from vehicles sold reducing the cost of future replacements. Furthermore, Tillsonburg will leverage Enterprise Fleet Management’s ability to sell vehicles through a public process at an average of 109% above Black Book value. By shifting from reactively replacing inoperable vehicles to proactively planning vehicle purchases, the Town will be able to replace all its vehicles over the course of 4 years at or below the current estimated fleet budget. Existing Fleet Program The Town completes budgeting for the replacement and maintenance of vehicles based on historical costs and revises the evaluation based on changes in the market. For each type of light duty vehicle (half ton, ¾ ton, one ton and smaller cars/SUV) there is a general evaluation of the costs completed to understand the funding requirement for each type of vehicle over the 8 year life span with the Town. The costs for each vehicle vary slightly depending on use and variation in required maintenance however are generally reflected by the analysis. Through the current Town fleet replacement cycle an average half ton light duty fleet vehicle costs the Town $68,000 over a 10-year period. This includes the purchase and resale of the vehicle as well as all general vehicle maintenance. Costs for licensing and insurance were not included in the evaluation as they will be the same regardless of fleet management. Enterprise Fleet Management Program Enterprise has completed a fulsome review of the Town’s light duty fleet vehicles to determine the annual costs of transition to a lease, maintenance, and management program with Enterprise. The evaluation reviewed current specifications and requirements for each vehicles and provided a price per vehicle under the lease structure. The lease would include costs of purchase, maintenance, resale of each vehicle and all service provided by Enterprise. Through Enterprise’s evaluation it was determined that the annual lease costs would be $238,144 (after 2026) once all 26 vehicles are on-boarded with annual inflation taken into consideration each year after. These costs will be offset by the sale of vehicles resulting in lower costs every other year as shown in Table 1. A more detailed breakdown of the costs of the Enterprise Fleet Management Program is included in Appendix A. Page 249 of 288 OPD 21-41 Page 8 of 9 Table 1: Annual Costs for Enterprise Fleet Management Program (including estimated fuel & maintenance) To allow for the easiest transition into the program Enterprise would take responsibility for resale of all of the existing light duty fleet. The costs of the sale would be used to offset the lease costs every year. The vehicle acquisition costs are significantly lower through Enterprise than the Town is currently receiving through competitive bid. Based on the cost of recent vehicle acquisitions and the costs provided by Enterprise there is more than a $10,000 difference for the same type of light duty vehicle. The reason for this is that Enterprise has buying power through large scale acquisitions and industry connections and agreements that the Town would only have access to through this program. This is also the case for the resale of each vehicle. Enterprise provided an example that identified that they utilize not only the Ontario market for resale but other markets if necessary to ensure that the best value is received while selling vehicles. The analysis completed by Enterprise to develop the lease structure utilizes conservative numbers to ensure that it represents the worst case scenario and accounts for potential fluctuations in the market. The calculations include the vehicle resale value at 80% of black book pricing however Enterprise on average received pricing 8.5% above the black book price. Following resale of the vehicle the Town will receive the additional sale funds above the amount identified in the lease agreement. These fund can be utilized for future fleet purchases further reducing the cost of the program. The program also currently takes into account the purchase of all new specialty equipment, including storage box, back rack and light bars, each time a vehicle is purchased. Many of these pieces of equipment can be removed and reinstalled and therefore further cost reduction are anticipated. Program Comparison A comparison of the 10-year costs of each program (excluding maintenance and fuel costs) was competed to understand the long-term favourable financial impacts of transitioning to the Enterprise Fleet Management Program as identified in Table 2. Page 250 of 288 OPD 21-41 Page 9 of 9 Table 2: Approximate Costs - 10-Year Comparison The cost comparison identifies the conservative cost saving through the Enterprise Fleet Management Program over a 10-year period. As identified, there are a number of factors that could help reduce the annual costs for light duty fleet through the Enterprise program that could not be realized if the Town continues with the current replacement cycle. These costs savings along with the non-tangible benefits of the program to the Town and Community help confirm the recommendation to transition to the Enterprise program over the next 4 years. CORPORATE GOALS How does this report support the corporate goals identified in the Community Strategic Plan? ☐ Lifestyle and amenities ☐ Customer service, communication and engagement ☐ Business attraction, retention and expansion ☐ Community growth ☒ Connectivity and transportation ☐ Not Applicable Goal – Tillsonburg residents and businesses will be connected to each other, regional networks, and the world through effective traditional and digital infrastructure. Strategic Direction – Develop a robust, long-term asset management plan to inform evidence-based decisions on the maintenance, rehabilitation and replacement of municipal infrastructure. Priority Project – Ongoing Projects – Asset Management Plan ATTACHMENTS Appendix A - Town of Tillsonburg - Fleet Synopsis by Enterprise Year Net Cost Current Light Duty Fleet Program (Town of Tillsonburg Asset Management Plan) Net Cost Proposed Light Duty Fleet Program (Enterprise Fleet Management Program) Estimated Net Fleet Savings 2022 274,000$ 39,122$ 234,878$ 2023 246,500$ 45,042$ 201,458$ 2024 149,500$ 111,755$ 37,745$ 2025 40,500$ 90,943$ (50,443)$ 2026 35,500$ 128,778$ (93,278)$ 2027 63,500$ 130,039$ (66,539)$ 2028 235,500$ 81,338$ 154,162$ 2029 176,000$ 142,673$ 33,327$ 2030 224,000$ 155,158$ 68,842$ 2031 332,000$ 86,746$ 245,254$ 765,406$ Potential Fleet Expenditure Savings (exluding fuel/maintenance expenditures) Page 251 of 288 Page 1 of 4 Subject: Budget White Paper - Sidewalk Snow Operations Report Number: OPD 23-06 Department: Operations and Development Department Submitted by: Jonathon Graham Meeting Type: Council Meeting Meeting Date: Monday, January 16, 2023 RECOMMENDATION THAT report OPD 23-06 White Paper - Sidewalk Snow Operation be received as information. BACKGROUND As per Council resolution #2022-408 re “That a white paper report be brought forward to council in regards to the costs associated with residential sidewalk plowing and any risks that may with removing the program”, staff is providing Council with an overview of the Town of Tillsonburg’s sidewalk operations as it relates to snow removal to evaluate the legal risks in removing and/or reducing our current levels of service. In regards to levels of service the Town set our standard operating procedures in 2018 by Policy 11-003: Winter Maintenance Level of Service Policy; furthermore, there are Provincial regulations that correlate and determine minimum standard s that the Town must/should abide by via O.Reg. 366/18: Minimum Maintenance Standard for Municipal Highways (more specially section 16). DISCUSSION Through local sidewalk classification, which was undertaking/updated in 2018 and as identified by the attached map(s), the Town has three Classes of Sidewalk; Primary, Secondary and Other. The following are our local treatment practice by accumulation and response time as determined by Policy 11-003: Page 252 of 288 OPD 23-06 Page 2 of 4 Snow Accumulation on Sidewalks Class of Sidewalk Depth Time Primary 5.0 cm 24 hours Secondary 8.0 cm 48 hours Other * No Service No Service Ice Formation Prevention and Treatment of Icy Sidewalks Class of Sidewalk Time Primary 24 hours Secondary 48 hours Other * No Service As identified above the Town’s current practice is that all sidewalks within the classification of Primary and/or Secondary are treated where Others are not treated and generally understood to be isolated sidewalks without connection (i.e. partially completed Plans of Subdivisions and/or fragmented incompletely sidewalk net works, etc…). Furthermore, in the sense of legal framework and consideration to reducing current levels of serves, O.Reg 366/18 has been updated/revised in recent years to include standards towards sidewalks where most notable in 2021 the Supreme Court of Canada unanimously ruled that municipal snow removal activities are not immune from negligence and or liability claims (Nelson (City v. Marchi). Subsequently, O.Reg 366/18 stipulates the following serves level: Snow: “Section 16.3 (1) …, the standard for addressing snow accumulation on a sidewalk(s) after the snow accumulation has ended is, a) to reduce the snow to a depth less than or equal to 8 centimetres within 48 hours b) to provide a minimum sidewalk width of 1 metre…” Ice: “Section 16.5 (1) …, the standard for the prevention of ice formation on sidewalks is to,… Page 253 of 288 OPD 23-06 Page 3 of 4 b) treat the sidewalk if practicable to prevent ice formation or improve traction within 48 hours …” Barring that many other municipalities in Ontario may not treat/clear sidewalks or have local by-laws that, attempt to, shift the onus/liability onto the fronting resident property, the Supreme Court of Canada decision does not absolve a given municipality from their “duty of care”. Therefor, sidewalk snow operations may be considered a tolerance of risk where staff is recommending that we maintain current levels of service in consideration to the precedent that has been set to date. FINANCIAL IMPACT/FUNDING SOURCE The Town of Tillsonburg generally transitions into Snow Operations between November 15th through to April 1st. Roughly, the Town treats 135km of sidewalk where we utilize four (4) Sidewalk Machines with various attachments that may consist of snowblowers, standard blades including the machines being outfitted with salt/sanding boxes as required. Over the past three (3) years the Town operational cost towards Sidewalk Snow Operations reflect the following: Sidewalk Snow Operation Expense Budget Actual 2022 $151,200 $131,321* 2021 $151,400 $119,098 2020 $135,900 $106,311 *Note: Forecasted Year End CORPORATE GOALS How does this report support the corporate goals identified in the Community Strategic Plan? ☐ Lifestyle and amenities ☒ Customer service, communication and engagement ☐ Business attraction, retention and expansion ☐ Community growth ☒ Connectivity and transportation ☐ Not Applicable Does this report relate to a specific strategic direction or project identified in the Community Strategic Plan? Please indicate section number and/or any priority projects identified in the plan. Page 254 of 288 OPD 23-06 Page 4 of 4 Goal – The Town of Tillsonburg will strive for excellence and accountability in government, providing effective and efficient services, information, and opportunities to shape municipal initiatives. Tillsonburg residents and businesses will be connected to each other, regional networks, and the world through effective traditional and digital infrastructure. Strategic Direction – Develop a communications strategy to increase awareness of Council decisions and municipal programs, projects and services. Develop a robust, long-term asset management plan to inform evidence-based decisions on the maintenance, rehabilitation and replacement of municipal infrastructure. Priority Project – Municipal service review. Town participation in regional transit initiative. ATTACHMENTS Appendix A – Policy 11-003: Winter Maintenance Level of Service Policy Appendix B – Tillsonburg_Sidewalk_Classification & Downtown Route Page 255 of 288 11-003 Page 1 of 19 TRANSPORTATION Policy 11 -003: Winter Maintenance Level of Service Policy Approval Date: August 13, 2018 Approval Authority: Council, By-Law 4213 Effective Date: August 13, 2018 Next Scheduled Review Year: 2021 Department: Operations Last reviewed: August 13, 2018 Revision Date/s: Schedules: A. Policy Statement The Town of Tillsonburg will endeavour to provide safe, reliable, efficient, and environmentally responsible winter maintenance service within the Town of Tillsonburg in accordance with its approved level of service policies and accepted standards. This Policy sets out the level of service Council has adopted for winter maintenance of roadways, bicycle lanes, sidewalks, and municipal parking lots which it has determined to be an appropriate level of service. The policy recognizes that operational decisions will need to be made based on local conditions in the field depending upon the extent and severity of a winter storm event, and as a result, there may need to be some reasonable deviations from this Policy. At a minimum, the Town will adhere to the Minimum Maintenance Standards for Municipal Highways (MMS) as prescribed by the Ontario Ministry of Transportation under Regulation 239/02, as amended from time to time. All other regulatory requirements will also be met, including but not necessarily limited to those set out in the Occupational Health and Safety Act (OHSA) and the Highway Traffic Act (HTA). B. Purpose Page 256 of 288 11-003 Page 2 of 19 To designate responsibility for, and to establish service priority levels as it relates to winter control activities specifically snow clearing, ice control and snow removal operations for specified infrastructure within the Town of Tillsonburg boundaries. C. Responsibility The responsibility for ensuring snow clearing, ice control and snow removal from the Town's infrastructure of roadways, bicycle lanes, sidewalks, and municipal parking lots rests entirely with the Public Works Division. D. Scope This document is intended to provide a guideline for Council, Staff and the general public to educate and inform as to the level of service for the various winter maintenance activities and to define winter maintenance levels of service for roadways, bicycle lanes, sidewalks, and municipal parking lots. These levels of service include the following activities of plowing, salting/sanding, winter road patrol, weather monitoring, and snow removal. The amount of Town owned equipment and personnel to provide this level of service is funded through the Town’s tax base and may be reviewed annually through the budget process and/or may be amended by Council from time to time. The Town will endeavour to use all available Town resources to meet the level of service defined within this Policy subject to functioning equipment and staff availability due to illness or hours of work legislation. E. Policy In this Policy the Town of Tillsonburg’s “Winter Maintenance Season” means the continuous period of time between the fifteenth (15th) day of November and the first (1st) day of April of the following year. The Town shall also attend to winter events that occur prior to November 15th and after April 1st if conditions warrant. Town Council acknowledges that the level of service provided outside the Winter Maintenance Season will be at a lower level than during the Winter Maintenance Season as the full complement of fleet and equipment may not be ready to respond prior to November 15th or some of the fleet of equipment may be decommissioned after April 1st. Page 257 of 288 11-003 Page 3 of 19 The Winter Maintenance Level of Service Policy is based on the assumption that not all infrastructure needs to be maintained at the same level of service, but depends on its role in the total transportation network and on other various services the Town provides, whether they be emergency or non -emergency. To simplify the determination of levels of service, the various infrastructure components have been designated to specific classes and priorities. These are fully explained within this Policy. By-Laws Applicable By-laws passed for the purposes of supporting snow and ice control efforts and other related By-laws which could be enforced during all out emergencies are listed below:  Snow, Ice, Dirt and Litter Removal Bylaw No.2189  Traffic and Parking Bylaw No. 3701 On Street Parking Parking is prohibited on all streets during the months and times specified in the Traffic and Parking Bylaw. Property Damage During the course of operations throughout any given winter season, a certain amount of damage to Town and private property may be incurred by snow clearing forces. In the event that significant sod damage is sustained it will be restored by the Public Works Division using topsoil and seed at the earliest availability of material (usually May), conditional upon the severity and extent of sod damage and the prevailing weather conditions. Any sod damage sustained due to salt inadvertently splashed onto a boulevard or lawn during the course of the winter will not be treated or repaired by the Town. If a Town vehicle/plow damages a mailbox, either through direct contact or due to the force of the snow rolling off the plow, the mailbox will be repaired or repla ced by Public Works personnel with a standard type mailbox as established by the Public Works Division. The Town will not replace decorative mailboxes. A property owner who installs decorative materials, retaining walls, irrigation sprinklers or other like structures on the Town right-of-way does so at their own risk. Driveway Entrance Clearing It can be expected that snow will be plowed into driveways as a normal part of roadway and sidewalk snow clearing operations. Owners of properties which the drive ways service will be responsible for removal of the snow deposited in those entrances by Town snow clearing operations. Under no circumstance are owners or their contractors Page 258 of 288 11-003 Page 4 of 19 allowed to deposit snow from driveways onto the travelling portion of the Town roadways as per Section 181 of the Highway Traffic Act. Assistance to Private Property Under no circumstances will a Town employee be allowed to use a Town owned vehicle to push, pull, or tow a stranded private vehicle from a roadway or parking lot. The employee may, if a hazard exists, use the two-way radio to notify the Customer Service Centre of the hazardous condition. Likewise, under no circumstances, will a Town employee use a Town owned vehicle to perform any snow removal or ice control operation on private or commercial property and the employee will not be allowed to use personal equipment during working hours. Weather Monitoring 1) During the period of time from October 1 to April 30 the weather, both current and forecasted to occur in the next 24 hours, will be monitored by Public Works three times per calendar day. During the period of time from May 1 to September 30 the weather, both current and forecasted to occur in the next 48 hours, will be monitored by Public Works once per calendar day. 2) The Public Works Road Supervisor or designate performing the weather monitoring shall indicate if there is a substantial probability of snow accumulation, ice formation, or icy conditions on roadways, bicycle lanes, sidewalks, or in Downtown municipal parking lots prior to signing off. 3) In this Policy, “substantial probability” means a significant likelihood considerably in excess of 51 percent. “weather” means air temperature, wind, and precipitation. Declaration of a Significant Weather Event 1) If the Town declares a significant weather event relating to snow accumulation, ice formation, or icy conditions the Town will monitor the weather as outlined above and if deemed practicable by the Town, deploy resources to address snow accumulation and/or icy conditions on roadways, bicycle lanes, sidewalks and Downtown municipal parking lots starting from the time that the Town deems appropriate to do so. 2) If the Town complies with subsection (1), all roadways, bicycle lanes, sidewalks and Downtown municipal parking lots are deemed to be in a state of repair with respect to snow accumulation, ice formation, or icy conditions until the applicable service Page 259 of 288 11-003 Page 5 of 19 level timeframes set out in this Policy expire following the declaration of the end of the significant weather event by the Town. 3) Following the end of the weather hazard in respect of which a significant weather event that was declared by the Town, the Town shall declare the end of the significant weather event when the Town determines it is appropriate to do so and address snow accumulation, ice formation, or icy conditions on roadways, bicycle lanes, sidewalks, and Downtown municipal parking lots in accordance with the respective levels of service defined within this Policy. 4) If the Town declares the beginning of a significant weather event or declares the end of a significant weather event the Town shall issue a media release and post such notice on the Town website and on social media. 5) The responsibility for the declaration of or for the cancelling of a significant weather event is by the Manager of Public Works or his/her designate. 6) In this Policy, “significant weather event” means an approaching or occurring weather hazard with the potential to pose a significant danger to users of the highways within a municipality. “weather hazard” means the weather hazards determined by Environment Canada as meeting the criteria for the issuance of an alert under its Public Weather Alerting Program”. Patrolling 1) If it is determined by the Public Works Road Supervisor or designate, as a result of weather monitoring that there is a substantial probability of snow accumulation, ice formation or, icy conditions on roadways, bicycle lanes, sidewalks, or in Downtown municipal parking lots the Public Works Superviso r, or his/her designate will patrol representative roadways, bicycle lanes, sidewalks and Downtown municipal parking lots at intervals deemed necessary by the Public Works Road Supervisor or designate. 2) Patrolling of a roadway or Downtown municipal parking lot consists of observing and documenting the roadway or municipal parking lot conditions by driving on the roadway or municipal parking lot by the Public Works Road Supervisor or designate. 3) Patrolling of a sidewalk or bicycle lane consist of visually observing and documenting the sidewalk or bicycle lane conditions by driving by the sidewalk or bicycle lane on the adjacent roadway by the Public Works Road Supervisor or designate. Page 260 of 288 11-003 Page 6 of 19 4) The Public Works Road Supervisor or designate will document the respective conditions throughout the patrol including either an actual measurement or visual estimate of snow accumulation depth on the roadway, bicycle lane, sidewalk, or in Downtown municipal parking lots, the staff and equipment deployed to address the snow accumulation, ice formation, or icy conditions on the roadway, bicycle lane, sidewalk, or in Downtown municipal parking lots, and the time deployed. 5) Where there is no substantial probability of snow accumulation, ice formation or icy conditions, patrolling will be completed in accordance with Table 1 to check for conditions described in the Minimum Maintenance Standards O.Reg. 239/02. Table 1 – Patrolling Frequency Class of Highway Patrolling Frequency 1 N/A 2 2 times every 7 days 3 once every 7 days 4 once every 14 days 5 once every 30 days 6 once every 45 days ROADWAYS CLASS DESIGNATION As per the Classification of Highways Table in Ontario Regulation 239/02, Roadways have been divided into 6 Classes based on Average Daily Traffic (ADT) and speed limit to determine their priority for patrolling, snow clearing and ice control. No roadway section will be classified at a lower classification than that specified in the Highway Classification Table in O. Reg. 239/02. Class 1 There are presently no Class 1 roadways within the Town of Tillsonburg. Class 2 Are roadways which carry large volumes of traffic to and through the Town. These roadways are identified as Provincial Highways in the Official Plan that make up the Connecting Link within the Town of Tillsonburg. Class 3 Page 261 of 288 11-003 Page 7 of 19 Are roadways which carry medium volumes of traffic through, and local traffic within the Town. These Class 3 roadways are identified as a combination of Arterial and Collector roads in the Official Plan. Class 4 Are roadways which carry low volumes of local traffic to and from a specific address including any roadway that schools or hospitals are located on, have main driveway entrance onto, or connect the street that the school or hospital fronts on to the closes t arterial or collector roadway would automatically qualify for this Classification. These Class 4 roadways are identified as Collector and Other roads in the Official Plan. Class 5 Are mainly local roadways that service residential, industrial or commer cial addresses depending on the property zoning abutting them and are identified as Other roads in the Official Plan. Class 6 Are all remaining local roadways including many cul-de-sacs and dead ends. These Class 6 roadways may service residential, industrial or commercial addresses depending upon the property zoning abutting them and are identified as Other roads in the Official Plan. LEVEL OF SERVICE Snow Accumulation on Roadways 1) (a) After becoming aware of the fact that the snow accumulation on a roadway is greater than the depth set out in Table 2, Public Works will deploy available Town resources as soon as practicable to address the snow accumulation . (b) after the snow accumulation has ended Public Works will deploy available Town resources as soon as practicable to address the snow accumulation, so as to reduce the snow to a depth less than or equal to the depth set out in Table 2, in accordance with subsections (2) or (3), as the case may be, within the time set out in the Table 2. 2) The snow accumulation must be cleared to provide a minimum lane width of the lesser of three (3) metres or the actual lane width. 3) Despite subsection (2) for a Class 4, Class 5 or Class 6 roadway with two lanes, the snow accumulation on the roadway must be cleared to provide a total width of at least five (5) metres. Page 262 of 288 11-003 Page 8 of 19 4) If the depth of snow accumulation on a roadway is less than or equal to the depth set out in Table 2 the roadway is deemed to be in a state of repair with respect to snow accumulation. 5) This section does not apply to that portion of the roadway designated for parking, consisting of a bicycle lane, or used for snow storage. 6) In this Policy, Addressing snow accumulation includes, but is not limited to plowing, salting, applying abrasive materials or other chemical agents, or any combination of the above methods. “snow accumulation” means the natural accumulation of new fallen snow or wind - blown snow or slush that, alone or together, covers more than half a lane width of a roadway. Table 2 – Snow Accumulation on Roadways Class of Highway Depth Time 1 N/A N/A 2 5.0 cm 6 hours 3 8.0 cm 12 hours 4 8.0 cm 16 hours 5 10.0 cm 24 hours 6 15.0 cm 48 hours Note: Unless authorized by the Public Works Road Supervisor or designate Class 5 & 6 roadways will be plowed only for individual snowfalls greater than 5 cm, or when accumulated successive snowfall totals reach a 10 cm total. Exception to this total may occur if easily broken snow pack conditions result from a rise in temperature. Ice Formation on Roadways and Icy Roadways 1) If the Public Works Road Supervisor or designate as a result of weather monitoring and/or patrolling in the 24-hour period preceding an alleged formation of ice on a roadway determines there is a substantial probability of ice forming on a roadway the Public Works Road Supervisor or designate will deploy available Town resources to treat the roadway, if practicable, to prevent ice formation within the time set out in Table 3, starting from the time that the Public Works Road Supervisor or designate determines as the appropriate time to deploy available Town resources. Page 263 of 288 11-003 Page 9 of 19 2) Despite compliance with subsection (1), should ice form on a roadway the roadway is deemed to be in a state of repair until the applicable time set out in Table 4 expires, starting from the time that the Public Works Road Supervisor or designate becomes aware of the fact that the roadway is icy. 3) Subject to subsection (1) the standard for treating icy roadways is to treat the icy roadway within the time set out in Table 4 and an icy roadway is deemed to be in a state of repair until the applicable time set o ut in Table 4 expires, starting from the time that the Public Works Road Supervisor or designate becomes aware of the fact that the roadway is icy. 4) In this Policy, Treating a roadway, bicycle lane, sidewalk, or municipal parking lot to address ice formation or icy conditions means the application of material to the roadway, bicycle lane, sidewalk, or municipal parking lot, including but not limited to, salt, sand, abrasive material or other chemical agents, or any combination of the above methods. “ice” means all kinds of ice, however formed. Table 3 – Ice Formation Prevention on Roadways Class of Highway Time 1 N/A 2 8 hours 3 16 hours 4 24 hours 5 24 hours 6 24 hours Table 4 – Treatment of Icy Roadways Class of Highway Completion Time 1 N/A 2 4 hours 3 8 hours Page 264 of 288 11-003 Page 10 of 19 4 12 hours 5 16 hours 6 24 hours End of Storm Pavement Surface Condition Public Works will attempt to restore the pavement surface to the condition set out in Table 5 following the end of a winter event. Table 5 – Surface Condition Class of Highway Condition 1 N/A 2 Bare Pavement 3 Bare Pavement 4 Centre Bare 5 Snow Pack 6 Snow Pack Priority for Servicing Class 1 – N/A Class 2 & 3 – Roadways will be serviced first. Class 4 – Roadways will be serviced second. Class 5 – Roadways will be serviced third. Class 6 – Roadways will be serviced fourth. For unusual or severe conditions, or when equipment breakdowns occur, lower priority roadway classes may be delayed in an attempt to maintain the upper roadway classes at the required service levels for both snow accumulation and ice control. Therefore, Class 6 roadways would be delayed first, followed by Class 5, then Class 4, then Class 3. Class 2 roadways are to be kept open at all times. If this process requires implementation, then a single break through pass will be made through the delayed roadway classes once their maximum allowable roadway snow depth has been reached. Page 265 of 288 11-003 Page 11 of 19 BICYCLE LANES CLASS DESIGNATION As per Ontario Regulation 239/02, Bicycle Lanes have been classified as the same class as the adjacent roadway or roadway which the bicycle lane is situated upon to determine the priority for snow clearing and ice control. In this Policy a “bicycle lane” means a portion of a roadway that has been designated by pavement markings or signage for the preferential or exclusive use of cyclists, or a portion of roadway that has been designated for the exclusive use of cyclists by signage and a physical or marked buffer. LEVEL OF SERVICE Snow Accumulation on Bicycle Lanes 1) After becoming aware of the fact that the snow accumulation on a bicycle lane is greater than the depth set out in Table 6, Public Works will deploy available Town resources as soon as practicable to address the snow accumulation. 2) After the snow accumulation has ended Public Works will deploy available Town resources as soon as practicable to address the snow accumulation, so as to reduce the snow to a depth less than or equal to the depth set out in Table 6, within the time set out in the Table 6. 3) If the depth of snow accumulation on a bicycle lane is less than or equal to the depth set out in Table 6 the bicycle lane is deemed to be in a state of repair with respect to snow accumulation. 4) The snow accumulation on the bicycle lane must be cleared to a minimum width of one (1) metre or the actual bicycle lane width. Table 6 – Snow Accumulation on Bicycle Lanes Class of Highway or Adjacent Highway Depth Time 1 N/A N/A 2 5.0 cm 12 hours 3 8.0 cm 24 hours 4 8.0 cm 24 hours 5 10.0 cm 24 hours 6 15.0 cm 48 hours Page 266 of 288 11-003 Page 12 of 19 Ice Formation on Bicycle Lanes and Icy Bicycle Lanes 1) If the Public Works Road Supervisor or designate as a result of weather monitoring and/or patrolling in the 24-hour period preceding an alleged formation of ice on a bicycle lane determines there is a substantial probability of ice forming on a bicycle lane the Public Works Road Supervisor or designate will deploy available Town resources, to treat the bicycle lane, if practicable, to prevent ice formation within the time set out in Table 7, starting from the time that the Public Works Road Supervisor or designate determines as the appropriate time to deploy available Town resources. 2) Despite compliance with subsection (1), should ice form on a bicycle lane, the bicycle lane is deemed to be in a state of repair until the applicable time set out in Table 7 expires, starting from the time that the Public Works Road Supervisor or designate becomes aware of the fact that the bicycle lane is icy. 3) Subject to subsection (1) the standard for treating icy bicycle lanes is to treat the icy bicycle lane within the time set out in Table 7 and a bicycle lane is deemed to be in a state of repair until the applicable time set out in Table 7 expires, starting from the time the Public Works Road Supervisor or designate becomes aware of the fact that the bicycle lane is icy. Table 7 – Ice Formation Prevention and Treatment of Icy Bicycle Lanes Class of Highway or Adjacent Highway Ice Formation Prevention Time Treatment of Icy Bicycle Lanes Time 1 N/A N/A 2 8 hours 4 hours 3 16 hours 8 hours 4 24 hours 12 hours 5 24 hours 16 hours 6 24 hours 24 hours End of Storm Bicycle Lane Surface Condition Public Works will attempt to restore the bicycle lane surface to the same condition as the adjacent roadway or roadway which the bicycle lane is situated upon. Priority for Servicing Class 1 – N/A Page 267 of 288 11-003 Page 13 of 19 Class 2 & 3 – Roadways with bicycle lanes will be serviced first. Class 4 – Roadways with bicycle lanes will be serviced second. Class 5 – Roadways with bicycle lanes will be serviced third. Class 6 – Roadways with bicycle lanes will be serviced fourth. For unusual or severe conditions, or when equipment breakdowns occur, lower priority classes may be delayed in an attempt to maintain the upper classes at the required service levels for both snow accumulation and ice control. SIDEWALKS CLASS DESIGNATION There are no class designation standards for sidewalks in the Minimum Maintenance Standards O.Reg. 239/02. The intention of this section of the Policy is to fulfill the Town’s duty to provide a reasonable standard of care to prevent foreseeable harm to others. In this Policy, a “sidewalk” means hard surface paths within the part of the highway specifically set aside or commonly understood to be for pedestrian use, inter -block walkways, footbridges, staircases and hard surface pathways within Parks and Open Space, but does not include crosswalks, medians, boulevards, shoulders or any part of the sidewalk where cleared snow has been deposited. Primary Class Sidewalks Primary Class Sidewalks are defined as sidewalks located within a Special Event area, when they are scheduled to occur, sidewalks along arterial or collector roadways that directly serve an Institution such as a school or hospital as well as common safe ac cess routes to schools that connect crossing guard locations, sidewalks on bridges and steep hills along arterial and collector roadways, sidewalks along arterial or collector roadways that directly serve Commercial areas such as the Service Commercial and Central Commercial District, hard surfaced walkways and pathways identified as Primary in the Trails Master Plan, and sidewalks that service high density apartment and social housing complexes, including retirement centers. Secondary Class Sidewalks Secondary Class Sidewalks are defined as any remaining sidewalks located along arterial and collector roadways, sidewalks along roadways that transport pedestrians to and remaining hard surfaced walkways within Parks and Open Space, and sidewalks along local roadways. Where sidewalks exist on both sides of a local roadway only one side would be considered. The selection of which sidewalk would be considered would be determined on an individual basis to ensure a smooth sidewalk transportation network in accordance with the Official Plan. Other Sidewalks Other Sidewalks are defined as sidewalks along local roadways where no sidewalk precedes or follows, any walkway, sidewalk, staircase, or pathway along any roadway that terminates mid-block and does not provide a continuous connection to another Page 268 of 288 11-003 Page 14 of 19 component of the sidewalk network, and any sidewalk, walkway or pathway along or adjacent to a vertical drop, large body of water, or along a steep grade where public safety during the Winter Maintenance Season is a potential concern. LEVEL OF SERVICE Snow Accumulation on Sidewalks 1) After the snow accumulation has ended Public Works will deploy available Town resources as soon as practicable to address the snow accumulation so as to reduce the snow to a depth less than or equal to the depth set out in Table 8 within the time set out in Table 8. 2) If the depth of snow accumulation on a sidewalk is less than or equal to the depth set out in Table 8 the sidewalk is deemed to be in a state of repair with respect to snow accumulation. 3) If the depth of snow accumulation on a sidewalk exceeds Table 8 while the snow continues to accumulate, the sidewalk is deemed to be in a state of repair with respect to snow accumulation until the applicable time set out in Table 8 expires, starting from the time the snow accumulation ends. 4) The snow accumulation on a sidewalk must be cleared to a minimum width of one (1) metre. 5) No sidewalk snow clearing will take place on any class sidewalk if the individual snowfall is less than 5.0 cm, unless authorized by the Public Works Roads Supervisor or his/her designate. Table 8 – Snow Accumulation on Sidewalks Class of Sidewalk Depth Time Primary 5.0 cm 24 hours Secondary 8.0 cm 48 hours Other * No Service No Service Ice Formation on Sidewalks and Icy Sidewalks 1) If the Public Works Road Supervisor or designate as a result of weather monitoring and/or patrolling in the 24-hour period preceding an alleged formation of ice on a sidewalk determines there is a substantial probability of ice forming on a sidewalk the Public Works Road Supervisor or designate will deploy available Town resources, to treat the icy sidewalk, if practicable, to prevent ice formation or improve traction within the time set out in Table 9, starting from the time that the Page 269 of 288 11-003 Page 15 of 19 Public Works Road Supervisor or designate determines as the appropriate time to deploy available Town resources. 2) Despite compliance with subsection (1), should ice form on a sidewalk, the sidewalk is deemed to be in a state of repair until the applicable time se t out in Table 9 expires, starting from the time that the Public Works Road Supervisor or designate becomes aware of the fact that the sidewalk is icy. 3) The standard for treating icy sidewalks, after the Public Works Road Supervisor or designate becomes aware of the fact that the sidewalk is icy is to treat the icy sidewalk within the time set out in Table 9 and an icy sidewalk is deemed to be in a state of repair for the applicable time set out in Table 9 after it has been treated. Table 9 – Ice Formation Prevention and Treatment of Icy Sidewalks Class of Sidewalk Time Primary 24 hours Secondary 48 hours Other * No Service End of Storm Sidewalk Surface Condition Public Works will attempt to maintain sidewalks in a smooth snow packed condition due to the limitations of the sidewalk clearing equipment to get down to the bare surface, unless specified otherwise. Priority for Servicing Primary Class – Sidewalks will be serviced first. Secondary Class – Sidewalks will be serviced second. * Other Class – Sidewalks are considered closed from November 15th to April 1st and shall receive no winter maintenance. For unusual or severe conditions, or when equipment breakdown occur, lower priority sidewalks may be delayed in an attempt to maintain higher priority sidewalks at the service levels described above for both snow accumulation and ice control. MUNICIPAL PARKING LOTS LEVEL OF SERVICE Page 270 of 288 11-003 Page 16 of 19 Snow clearing and ice control of parking lots servicing the municipal public parking lot system within Downtown Tillsonburg will be prioritized for service as per Table 10 and carried out in accordance with the following guidelines: 1) Snow clearing operations shall begin within one (1) hour after the accumulation of 8.0 cm of snow accumulation, or within one (1) hour upon request by the Public Works Roads Supervisor or designate. 2) Follow-up snow clearing/scraping operations will only re sume following the accumulation of an additional 8.0 cm of new snow on the previously serviced areas. 3) Sanding/salting operation for ice control, if required, will be restricted to the driving lanes between rows of parking stalls. 4) Snow storage piling is to be done at the same time as snow clearing within the designated snow storage areas. 5) Snow storage piles are not to take up more than 10% - 20% of the available parking spaces at any one time during the W inter Maintenance Season. Priority for Servicing Servicing of Downtown Municipal Parking Lots for snow clearing and ice control will be prioritized as outlined in Table 10. Table 10 – Downtown Municipal Parking Lots Priority Municipal Lot Priority Municipal Lot 1 1A 1 5B 2 7A (west half) 2 1B 3 6A (west half) 3 2B 4 3A 4 3B 5 10A 5 4B 6 7A (east half) 6 5A 7 6A (east half) 7 11A 8 8A 8 4A 9 9A 9 6B Page 271 of 288 11-003 Page 17 of 19 For unusual or severe conditions, or when equipment breakdown occur, lower priority Downtown municipal parking lots may be delayed in an attempt to maintain higher priority Downtown municipal parking lots at the service levels described above for both snow accumulation and ice control. SNOW REMOVAL Snow removal on roadways, parking lots, cul-du-sacs/dead ends, and the Downtown Core area will be carried out when required by the Public Works Division. Depending on the area and number of locations to be undertaken, a decision will be made by the Public Works Road Supervisor or designate in consultation with the Public Works Manager or designate to implement the removal process. Snow Removal Areas For snow removal operations, the Town infrastructure has been divided into four Areas which determine the priority for servicing. Area 1 – Intersections Area 2 – Downtown Core Area 3 – Downtown Municipal Parking Lots Area 4 – Local Streets with Dead Ends / Cul-du-sacs LEVEL OF SERVICE Area 1 – Intersections The Public Works Road Supervisor or designate will assess the snow storage volume at intersections to ensure the required sight lines and normal traffic flow s are not obstructed. If the Public Works Road Supervisor or designate determines that the removal of snow is required, and after all other previously identified levels of service in this Policy have been achieved, the Public Works Road Supervisor or designate will schedule snow removal operations, depending on the forecast. Snow removal operations would normally begin 24 hours after the Public Works Road Supervisor or designate determination. Area 2 – Downtown Core The Public Works Road Supervisor or designate will assess the volume of snow storage in the Downtown Core to ensure a reasonable volume of snow storage remains while considering weather forecast, parking accessibility, and safe access to the sidewalk from on-street parking locations. If the Public Works Road Supervisor or designate determines that the removal of snow is required, and after all other previously identified levels of service in this Policy have Page 272 of 288 11-003 Page 18 of 19 been achieved, the Public Works Road Supervisor or designate will schedule snow removal operations, depending on the forecast. Snow removal operations would typically be completed between 12:00 am and 7:00 am during a weeknight and within 24 to 48 hours of the Public Works Road Supervisor or designate determination, except for a Tuesday night / Wednesday morning due to Downtown waste collection Wednesday morning. Area 3 – Downtown Municipal Parking Lots If the Public Works Road Supervisor or designate determines that snow storage piles are taking up more than 10 – 20% of the available parking lot spaces, and after all other previously identified levels of service in this Policy have been achieved, the Public Works Road Supervisor or designate will schedule snow removal operations, depending on the forecast. Snow removal operations would typically be completed during normal business hours by Public Works and within 5 days of the Public Works Road Supervisor or designate determination. The removal of snow storage piles may not be necessary within all Downtown municipal public parking lots, however should extreme conditions exist, limited snow removal operations may be required. Area 4 – Local Streets with Cul-du-sacs / Dead Ends The Public Works Road Supervisor or designate will assess the volume of snow storage of local streets with dead ends and cul-de-sacs to ensure a reasonable volume of snow storage remains while considering weather forecast and traffic maneuverability. If the Public Works Road Supervisor or designate determines that snow removal is required, and after all other previously identified levels of service in this Policy have been achieved, the Public Works Road Supervisor or designate will schedule snow removal operations, depending on the forecast. Snow removal operations would typically be completed during normal business hours by Public Works and within 5 days of the Public Works Road Supervisor or designate determination. Priority for Servicing Snow removal operations would normally occur after all other previously identified levels of service in this Policy have been achieved, depending on the forecast, however in severe weather the following prioritization of service areas would be initiated. Area 1 – Intersections would be serviced first. Area 2 – Downtown Core would be serviced second. Area 3 – Downtown Municipal Parking Lots would be serviced third. Area 4 – Local Streets with Dead Ends / Cul-de-sacs would be serviced fourth. Page 273 of 288 11-003 Page 19 of 19 DEPARTURE FROM POLICY The Town of Tillsonburg recognizes that conditions may be so unusual or unexpected that a temporary departure from this Policy may be authorized. Therefore, when conditions warrant the Public Works Road Supervisor in consultation with the Manager of Public Works and Director of Operations, may order a temporary departure from these general guidelines. Special requests or changes to the Policy shall only be authorized by Council. Page 274 of 288 BIA AREA (SEE DETAILED MAP) SCALE: TITLE: LEGEND: ENGINEERING SERVICES CUSTOMER SERVICE CENTRE 10 LISGAR AVE, TILLSONBURG, ON, N46 5A5 TOWN OF TILLSONBURG SIDEWALK CLASSIFICATION MAP Arterial Sidewalk Collector Sidewalk Residential Sidewalk 1:1800 Total Approximate Length of Sidewalk (km) Arterial Sidewalk:30.73 Collector Sidewalk:25.75 Residential (Locals):65.11 Total:121.59 Page 275 of 288 SIDEWALK PRIORITY MAP DOWNTOWN ROUTE Total Approximate Length of Sidewalk (km) Primary Sidewalk:10.28 Secondary Sidewalk:4.85 Other:0 Total:15.13 SCALE: TITLE:TOWN OF TILLSONBURG ENGINEERING SERVICES CUSTOMER SERVICE CENTRE 10 LISGAR AVE, TILLSONBURG, ON, N46 5A5 Primary Secondary WINTER PRIORITIZATION: 1:700 Other DOWNTOWN SIDEWALK ROUTE Page 276 of 288 Page 1 of 4 Subject: Budget White Paper – Loose Leaf Collection Services Update Report Number: OPD 23-07 Department: Operations and Development Department Submitted by: Richard Sparham, C. Tech, CRS, Manager of Public Works Meeting Type: Council Meeting Meeting Date: Tuesday, January 24, 2023 RECOMMENDATION THAT report OPD 23-07 White Paper – Loose Leaf Collection Services Update be received as information; AND THAT staff be directed to report back in summer 2023 with a comprehensive review of the loose leaf collection program. BACKGROUND As per Council resolution #2022-409 re “That a white paper report be brought back to Council with regards to the proposed leaf pickup program that was brought forward in 2022”, staff are providing Council a brief background of the loose leaf collection services to date as well as recommendations moving forward. Since approximately 2007, the Town of Tillsonburg has provided a leaf collection service to residents where leaves are loosely set at the roadside each year and staff collects the leaves with the use of staff and various equipment. Leaf collection is scheduled over a four-week period with staff collecting the leaves in four distinct zones where each zone is scheduled for collection on a specific week. The loose leaf collection presents challenges to both staff and residents as it is currently managed. This past year, Staff presented Council with a recommendation to proceed with a pilot project in utilizing the services of a contracted firm to provide bagged leaf and yard waste collection services to residents. Due to the timing of the roll-out, the services was cancelled and staff proceeded with the loose leaf collection, as normal in 2022. DISCUSSION Current Loose Leaf Collection Services Page 277 of 288 OPD 23-07 Page 2 of 4 The loose leaf collection program, in providing the service to residents allows the residents the opportunity to push leaves to the fronting curb for staff to collect on one scheduled day in the late fall. If their leaves have not fallen, residents are required to bag their leaves and transport them to the yard waste section of the transfer station. The current method of loose leaf collection has become a time consuming, and onerous, task which involves the commitment of six to twelve staff and four to eight pieces of equipment to deliver the service. Challenges of the current loose leaf collection services include:  Staff Time Commitment – As stated, the current service can require up to twelve staff and eight prices of equipment throughout the month long collection period.  Staffing Efficiency/Optimization – The leaf collection program, due to the number of staff required, conflicts with the part of the season when staff would normally prepare for the upcoming winter operations season. Winter operations preparations includes refresher training, route planning, materials acquisition, safety checks as well as equipment maintenance and preparation activities. Because of this conflict, staff begins the winter operations preparations during late September to October, which significantly decreases time to perform regular activities and tasks normally scheduled for late summer into autumn.  Equipment Capabilities – the current leaf vacuum has reached the end of its useful life. Notably in the 2022 season, the unit required repairs 2-3 times each week to get it to the end of the collection.  Staff Safety – the current method by which staff is utilized has significant safety issues and risks which includes multiple vehicles and equipment on the road at the same time, sightlines/blind spots, the weight of the unit is difficult to manage in operating the leaf vacuum and other pieces of equipment simultaneously.  Leaves at Curbside – Residents are instructed to rake their leaves to the front of their yard / curbside just prior to their collection day. Staff have noted, once the program is announced and leaves begin to fall, residents begin raking their leaves to the collection area irrespective of the determined collection time. This creates two significant issues as leaves begin to pile at the roadside with the pile often increasing in size and height over as much as 3-4 weeks: creates traffic and pedestrian safety issues as piles can impact safe visibility concerns of traffi c, especially in areas where pedestrians are traversing along the road where sidewalks are not available; also, the bottom of the leaf piles, over time, begin to form more solid “blocks” of leaves which adhere to the pavement making it significantly more difficult to collect. Contracted Bagged Leaf and Yard Waste Collection Services This past year, thorough Request for Proposals (RFP), staff recommended Emterra Group to provide collection services which would provide weekly collection of leaf and yard waste in containers of all Tillsonburg residents. At this time, Emterra Group’s closing RFP was a total cost of $69,864.27. Page 278 of 288 OPD 23-07 Page 3 of 4 Although staff felt this was a worthwhile endeavour, the timing was not appropriate to roll out the pilot program effectively and was cancelled/deferred for future consideration. Furthermore, staff have since been informed by the County of Oxford Waste Management staff that the bagging of leafs and collection services is deemed as a waste management service and, as the waste management provider would rests with the County of Oxford; subsequently the County is not recommending this approach in service. Generally, County staff, when leaves are left at the curb/roadside, view this as Roads Maintenance/Cleaning concern, thereby permitting the leaf collection service to proceed. However, contracted bagged leaf and yard waste collection services are essentially viewed as a Waste Management Service, hence, a County responsibility. Options Staff has determined two options for Council to consider: 1. Cancel the Loose Leaf Collection Program – through resolution, to cancel the current service in its entirety. Residents will be required to bag all leaf and yard waste and transport to the yard waste section of the transfer station 2. Keep the Loose Leaf Collection Program – Should Council determine to retain the program, staff will seek to determine a viable option which can maintain the service with the objective of overcoming the many challenges to both staff and residents. As the current unit is no longer available for service, it will likely involve the purchase of a new unit. Summary In understanding the direction of Council as well as Oxford County’s stand on collect ion services, staff recommends the opportunity to report back to Council with a recommendation to retain the service to residents in modifying our processes in the leaf collection services program. CONSULTATION The following staff and resources have been consulted in preparing this report:  Director of Operations and Development FINANCIAL IMPACT/FUNDING SOURCE There are no Financial Impacts at this time. CORPORATE GOALS How does this report support the corporate goals identified in the Community Strategic Plan? Page 279 of 288 OPD 23-07 Page 4 of 4 ☐ Lifestyle and amenities ☒ Customer service, communication and engagement ☐ Business attraction, retention and expansion ☐ Community growth ☐ Connectivity and transportation ☐ Not Applicable Does this report relate to a specific strategic direction or project identified in the Community Strategic Plan? Please indicate section number and/or any priority projects identified in the plan. Goal – The Town of Tillsonburg will strive for excellence and accountability in government, providing effective and efficient services, information, and opportunities to shape municipal initiatives. Strategic Direction – Engage community groups, including advisory committees and service organizations, in shaping municipal initiatives. Priority Project – Municipal service review. ATTACHMENTS: Attachment 1 – OPD 22-32 Bagged Leaf and Yard Waste Collection, July 11, 2022 Attachment 2 – OPD 22-44 Provision of Curbside Bagged Leaf and Yard Waste Collection, September 12, 2022 Page 280 of 288 Page 1 of 3 Subject: Bagged Leaf and Yard Waste Collection Program Report Number: OPD 22-32 Department: Operations and Development Department Submitted by: Richard Sparham, Manager of Public Works Meeting Type: Council Meeting Meeting Date: Monday, July 11, 2022 RECOMMENDATION THAT Council authorizes staff to explore the change in the former Loose Leaf Collection Program to Curbside Bagged Leaf and Yard Waste Collection Program ; AND THAT Council directs staff to proceed with submitting a Request for Tender to retain a qualified waste collection contractor to provide a Curbside Bagged Leaf and Yard Waste Collection Service in 2022 BACKGROUND Since approximately 2007, the Town of Tillsonburg has provided a leaf collection service to residents where leaves are loosely set at the roadside each year and staff collects the leaves with the use of staff and various equipment. Leaf collection is scheduled over a four-week period with staff collecting the leaves in four distinct zones where each zone is scheduled for collection on a specific week. The loose leaf collection presents challenges to both staff and residents. Staff, in conjunction with AET, following their report of the Waste Management Service Delivery Review, AET was hired to provide analytical insights into the possibilities, potential challenges and financial impacts of implementing a Curbside Lead and Yard Waste Collection Program. Staff is challenged as the process requires all Roads staffing compliment to complete the leaf collection activities during November/December period. Although the service is generally welcomed by the residents of Tillsonburg, challenges are presented as the collection for each resident occurs on their one scheduled collection day. If their leaves have not fallen from the trees, or they neglect to rake them to the road side, they are tasked with transporting the leaves to the transfer station. Page 281 of 288 OPD 22-XX Bagged Leaf and Yard Waste Collection Page 2 of 3 The leaf collection program conflicts with the part of the season when staff would normally prepare for the upcoming winter operations season. Winter operations preparations includes refresher training, route planning, materials acquisition, safety checks as well as equipment maintenance and preparation activities. Because of this conflict, staff begins the winter operations preparations during late September to October, which significantly decreases time to perform regular activities and tasks normally scheduled for late summer into autumn. DISCUSSION Staff is recommending to retain a qualified waste collection contractor to perform residential leaf and yard waste collection services (similar to garbage collection). The advantages of this method includes: 1. Increased Level of Service to Residents i. Collection will take place over multiple weeks which gives more opportunities for leaves to fall and still be collected ii. Residents can now bag all leaf and yard waste, as opposed to front yard leaves only iii. No leaves from neighbouring homes blowing onto their yards iv. Fewer trips to the Transfer Station required 2. Staff Time is Better Utilized i. No staff time required to collect yard waste ii. Staff can utilize the time to make all necessary preparations for winter operations iii. Staff can further utilize the September/October period to complete late summer/early fall activities which staff could not previously allocate the time to complete 3. Environmental Benefits i. Blowing leaves from yards can often end up in storm sewers, other yards and in ditches, etc. Bag-based Leaf and Yard Waste Collection As the report the attached report states, implementing a curbside bag-based leaf and yard waste roadside collection program can have distinct challenges and may experience some increases in budget, there would be significan t decreases in traffic accessing the transfer station as well as number of Leaf and Yard Waste loads shipped to the County’s Waste Management Facility. Summarily, Town Staff realizes there may be the possibility of increased expenditures realized with implementing the Curbside Leaf and Yard Waste Collection Program, but also feels the significant advantages to both Town operations as well as the residents of the Town of Tillsonburg make it worthwhile to recommend to proceed with a Request for Tender for the Implementation of a Curbside Leaf and Yard Waste Collection Program to better determine the overall financial impacts at various service levels. Once the bids have been analyzed, Staff will report the findings and recommendations to Council for final determination on the best course of action with which to proceed. Page 282 of 288 OPD 22-XX Bagged Leaf and Yard Waste Collection Page 3 of 3 CONSULTATION The following staff and resources have been consulted in preparing this report:  Director of Operations and Development FINANCIAL IMPACT/FUNDING SOURCE At this time, there is no financial impact as staff time will be used to prepare and advertise the Request for Tender. Should Council elects to proceed with a program, the program can be funded through the reallocation of Labour and Equipment costs of the account used to fund the program through internal resources; further, some of the Grant Funding for improvements to the operations at the Transfer Station can be used to fund any shortfalls in the first year. CORPORATE GOALS How does this report support the corporate goals identified in the Community Strategic Plan? ☐ Lifestyle and amenities ☐ Customer service, communication and engagement ☐ Business attraction, retention and expansion ☐ Community growth ☐ Connectivity and transportation ☒ Not Applicable ATTACHMENTS: Tillsonburg Yard Waste Memorandum, AET Group Page 283 of 288 Page 1 of 3 Subject: Provision of Curbside Bagged Leaf and Yard Waste Collection Report Number: OPD 22-44 Provision of Curbside Bagged Leaf and Yard Waste Collection Department: Operations and Development Department Submitted by: Richard Sparham, Manager of Public Works Meeting Type: Council Meeting Meeting Date: Monday, September 12, 2022 RECOMMENDATION THAT Council receives the results of RFP: Provision of Curbside Bagged Leaf and Yard Waste Collection. BACKGROUND In the Council meeting of July 11, 2022, Council directed staff to proceed with submitting a Request for Tender to retain a qualified waste collection contractor to provide a Curbside Bagged Leaf and Yard Waste Collection Service in 2022 (Report OPD 22-31 dated July 11, 2022). Given the limited number of nearby companies capable of this task, Staff forwarded the Request for Proposals to four qualified firms GFL, Emterra Group, Miller Waste Systems and Norfolk Disposal Services on August 11, 2022. DISCUSSION Staff received responses from all four companies with one company submitting a price as follows:  GFL – Declined with no explanation  Miller Waste Systems – Cannot guarantee the service a this time, but are very interested  Norfolk Disposal Services – Could not pursue due to low staffing levels  Emterra Group – Submitted a price as noted below Staff outlined the initial pilot project to include up to 4 (four) collection weeks to begin approximately mid-October to approximately mid or late November. With the deemed Page 284 of 288 OPD 22-44 Provision of Curbside Bagged Leaf and Yard Waste Collection Page 2 of 3 success of the pilot collection, staff would report the results and the recommendations to Council for possible continuation of the program. The quote received from Emterra Group was $29.14 per household. A t the time of the quote, staff determined a total of 7,790 households for a total cost of $69,864.27 ($17,466.07 per week). Emterra Group is the same contractor responsible for all curbside waste collection throughout Oxford County (including the Town of Tillsonburg). Given Emterra’s presence in the County and Town, Emterra would be an excellent fit to accomplish the Curbside Yard Waste Collection service in Tillsonburg. As stated in the previous Council Report, the advantages of this method includes: 1. Increased Level of Service to Residents i. Collection will take place over multiple weeks which gives more opportunities for leaves to fall and still be collected ii. Residents can now bag all leaf and yard waste, as opposed to front yard leaves only iii. No leaves from neighbouring homes blowing onto yards iv. Fewer trips to the Transfer Station required 2. Staff Time is Better Utilized i. No staff time required to collect yard waste ii. Staff can utilize the time to make all necessary preparations for winter operations iii. Staff can further utilize the September/October period to complete late summer/early fall activities which staff could not previously allocate the time to complete 3. Environmental Benefits i. Blowing leaves from yards can often end up in storm sewers, other yards and in ditches, etc. Although the specifics of the collection program has yet to be confirmed, staff is expecting a four week collection program to service all households throughout the late autumn period. The yard waste collection service will take place over a 2 -4 day period each week, depending on Emterra’s preferred schedule. Staff therefore recommends accepting the quote from Emterra Group and proceeding with an agreement to move forward with the pilot program as outlined. If agreed, staff will initiate discussions with Emterra to finalize the details and develop a communications strategy to inform residents which will include website, social media platforms, brochures as well as a possible media release. If successful, and an adoption of the program for additional years is determined through resolution of Council, staff will also sell the equipment used for leaf collection by auction with the proceeds going into the fleet reserves. Page 285 of 288 OPD 22-44 Provision of Curbside Bagged Leaf and Yard Waste Collection Page 3 of 3 CONSULTATION The following staff and resources have been consulted in preparing this report:  Director of Operations and Development  Manager of Building and By-Law FINANCIAL IMPACT/FUNDING SOURCE The approximate budget for Curbside leaf collection program is $90,000 between labour and equipment costs. The approximate net savings realized by approving the Emterra quote equates to $20,136. CORPORATE GOALS How does this report support the corporate goals identified in the Community Strategic Plan? ☐ Lifestyle and amenities ☒ Customer service, communication and engagement ☐ Business attraction, retention and expansion ☐ Community growth ☐ Connectivity and transportation ☐ Not Applicable Goal – The Town of Tillsonburg will strive for excellence and accountability in government, providing effective and efficient services, information, and opportunities to shape municipal initiatives. Strategic Direction – Explore opportunities for service efficiencies in partnership with adjacent municipalities. Priority Project – Short Term - Municipal service review. ATTACHMENTS: N/A. Page 286 of 288 Page 1 of 1 THE CORPORATION OF THE TOWN OF TILLSONBURG BY-LAW 2023- A BY-LAW to appoint a clerk for the Town of Tillsonburg. WHEREAS the Municipal Act, 2001, S.O. C 25, allows for the appointment of officers of the Municipality; AND WHEREAS the Municipal Act, 2001, S.O. C 25 Section 228(1) requires the municipality to appoint a clerk; AND WHEREAS The Council of the Corporation of the Town of Tillsonburg deems it is necessary and expedient to appoint a clerk for the Corporation of the Town of Tillsonburg; BE IT THEREFORE ENACTED by the Council of the Corporation of the Town of Tillsonburg as follows: 1. That Tanya Daniels is hereby appointed as clerk. 2. That this By-Law is passed pursuant to the Municipal Act, 2001 S.O. 2001, C 25. 3. That By-Law 2020-018 to appoint a Town Clerk is hereby repealed in its entirety. 4. That This By-Law shall come into force and take effect on the date it is passed. READ A FIRST AND SECOND TIME THIS 16th DAY OF JANUARY, 2023. READ A THIRD AND FINAL TIME AND PASSED THIS 16th DAY OF JANUARY, 2023. ____________________________ Mayor – Deb Gilvesy _____________________________ Deputy Clerk – Amelia Jaggard Page 287 of 288 Page 1 of 1 THE CORPORATION OF THE TOWN OF TILLSONBURG BY-LAW 2023-006 A By-Law to confirm the proceedings of Council at its meeting held on January 16, 2023. WHEREAS Section 5 (1) of the Municipal Act, 2001, as amended, provides that the powers of a municipal corporation shall be exercised by its council; AND WHEREAS Section 5 (3) of the Municipal Act, 2001, as amended, provides that municipal powers shall be exercised by by-law; AND WHEREAS it is deemed expedient that the proceedings of the Council of the Town of Tillsonburg at this meeting be confirmed and adopted by by-law; BE IT THEREFORE ENACTED by the Council of the Corporation of the Town of Tillsonburg as follows: 1. All actions of the Council of The Corporation of the Town of Tillsonburg at its meeting held on January 16, 2023, with respect to every report, motion, by-law, or other action passed and taken by the Council, including the exercise of natural person powers, are hereby adopted, ratified and confirmed as if all such proceedings were expressly embodied in this or a separate by-law. 2. The Mayor and Clerk are authorized and directed to do all the things necessary to give effect to the action of the Council of The Corporation of the Town of Tillsonburg referred to in the preceding section. 3. The Mayor and the Clerk are authorized and directed to execute all documents necessary in that behalf and to affix thereto the seal of The Corporation of the Town of Tillsonburg. 4. That this By-Law shall come into force and take effect on the date it is passed. READ A FIRST AND SECOND TIME THIS 16TH DAY OF JANUARY, 2023. READ A THIRD AND FINAL TIME AND PASSED THIS 16TH DAY OF JANUARY, 2023. _______________________________ MAYOR – Deb Gilvesy _______________________________ DEPUTY CLERK – Amelia Jaggard Page 288 of 288