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HomeMy WebLinkAboutEnv - 2012-10-18 - Groundwater Festival Financial Statements 2011WATERLOO WELLINGTON CHILDREN'S GROUNDWATER FESTIVAL Financial Statements Year Ended September 30, 2011 (Unaudited - See Notice To Render) WATERLOO WELLINGTON CHILDREN'S GROUNDWATER FESTIVAL Index to Financial Statements Year Ended September 30, 2011 (Unaudited - See Notice To Reader) NOTICE TO READER FINANCIAL STATEMENTS Page I Statement of Financial Position 2 Statement of Changes in Net Assets 3 Statement of Revenues and Expenditures 4 Notes to Financial Statements 5 CAMERON KELLER & COMPANY Chartered Accountants NOTICE TO READER On the basis of information provided by management, we have compiled the statement of financial position of Waterloo Wellington Children's Groundwater Festival as at September 30, 2011 and the statements of revenues and expenditures and changes in net assets for the year then ended. We have not performed an audit or a review engagement in respect of these financial statements and, accordingly, we express no assurance thereon. Readers are cautioned that these statements may not be appropriate for their purposes. Waterloo, Ontario Cameron Keller & mpany October 28, 2011 Chartered Accoun Licensed Public Accountants Waterloo, Phone: !ommmw email: 1 WATERLOO WELLINGTON CHILDREN'S GROUNDWATER FESTIVAL Statement of Financial Position September 30, 2011 (Unaudited - See Notice To Reader) 2011 2010 ASSETS CURRENT Cash $ 48,826 $ 29,159 Accounts receivable 16,679 6,816 65,505 35,975 PROPERTY, PLANT AND EQUIPMENT (Net of accumulated amortization) 651 - $ 66,156 $ 35,975 LIABILITIES AND NET ASSETS CURRENT Accounts payable and accrued liabilities $ 4,898 $ 2,222 Deferred income 10,835 - 15,733 2,222 NET ASSETS 50,423 33,753 $ 66,156 $ 35,975 2 Cameron Keller & Company WATERLOO WELLINGTON CHILDREN'S GROUNDWATER FESTIVAL Statement of Changes in Net Assets Year Ended September 30, 2011 (Unaudited - See Notice To Reader) - 2011 2010 NET ASSETS - BEGINNING OF YEAR $ 33,753 $ 25,286 Excess of revenue over expenses 16,670 8,467 NET ASSETS - END OF YEAR $ 50,423 $ 33,753 3 Cameron Keller & Company WATERLOO WELLINGTON CHILDREN'S GROUNDWATER FESTIVAL Statement of Revenues and Expenditures Year Ended September 30, 2011 (Unaudited - See Notice To Reader) 2011 2010 REVENUE Grant and sponsorship revenue $ 93,975 $ 62,926 Admission revenue 11,976 10,522 In kind donations 6,403 5,700 Increase in deferred revenue (10,835) - 101,519 79,148 EXPENSES Advertising 644 2,205 Amortization 651 - Employee salaries 33,022 32,985 Memberships 300 300 Office 2,227 1,251 Printing and mailing 2,950 2,097 Professional fees 1,243 1,050 Program expenses 19,053 8,122 Promotional water bottles 2,700 2,700 Security 1,408 - Student transportation 14,206 12,054 Teacher orientation 107 124 Volunteer expenses 9,340 7,793 87,851 70,681 EXCESS OF REVENUE OVER EXPENSES FROM OPERATIONS 13,668 8,467 OTHER INCOME Rental income 3,002 - EXCESS OF REVENUE OVER EXPENSES $ 16,670 $ 8,467 4 Cameron Keller & Company s WATERLOO WELLINGTON CHILDREN'S GROUNDWATER FESTIVAL Notes to Financial Statements Year Ended September 30, 2011 ( Unaudited - See Notice To Reader) 1. ORGANIZATION PROFILE Waterloo Wellington Children's Groundwater Festival is a non - profit organization whose mission is to help children learn about conserving water, protecting our water resources, understanding the water cycle, discovering the interface between water and technology in their lives and fostering respect toward water and the environment through a festival held each spring. The revenues and expenses on these financial statements represent only those of the unincorporated organization known as the Waterloo Wellington Children's Groundwater Festival. 5 Cameron Keller & Company