HomeMy Public PortalAbout2017-08-03_COW_Public_Agenda PackagePage 1 of 1
COMMITTEE OF THE WHO LE
AGENDA
Thursday,August 3,2017
Chester Municipal Council Chambers
151 King Street, Chester, NS
1.MEETING CALLED TO ORDER.
2.APPROVAL OF AGENDA/ORDER OF BUSINESS.
3.PUBLIC INPUT SESSION ((8:45 A.M.–9:00 A.M.)
4.MINUTES OF PREVIOUS MEETING:
4.1.Committee of the Whole –July 20, 2017
5.MATTERS ARISING:
5.1 Communications Plan/Strategy developed by Jennifer Webber,Communications
Officer (appointment at 9:00 a.m.)
7.NEW BUSINESS:
7.1 Request for Decision prepared by Community Development Department dated June
19, 2017 regarding Portable Signage in Chester Village.
7.2 Request for Decision prepared by Finance Department dated July 26, 2017 regarding
Addition of AAN 05053455, Our Health Centre Association, to schedule A of Tax
Exemption By-Law#74.
8.IN CAMERA.
9.ADJOURNMENT.
ARRANGED APPOINTMENTS
9:00 a.m.Jennifer Webber, Communications Officer regarding Communications
Plan/Strategy.
6.CORRESPONDENCE.
REQUEST FOR DECISION
Prepared By:Chelseay Rudolph & Garth Sturtevant Date June 19, 2017
Reviewed By:Tara Maguire Date July 26, 2017
Authorized By:Date
CURRENT SITUATION
Staff have become aware that there are portable (sandwich board)signs within the Chester Village
Planning Area that may not be in compliance with the Land Use By-law. Staff have received a number of
complaints related to portable signage and the issue has been raised at a meeting of the Village Area
Advisory Committee. Upon further review by staff, it appears that this is a widespread issue throughout
Chester Village as many of the existing portable signs do not currently comply with one or more
provisions within the Land Use By-law.
Staff are seeking direction from Council as to how to proceed with this issue.
BACKGROUND /DISCUSSION
During the summer of 2016, staff received several complaints from members of the public regarding the
placement and location of portable signs in Chester Village. Due to increased pedestrian and vehicular
traffic during summer months, this issue tends to become most pronounced during the summer and
poses less of a concern during the winter. As staff began to investigate the signs in question, it became
apparent that this issue is widespread as most existing portable signs are in violation of one or more
provisions of the Land Use By-law.
EXISTING REGULATIONS FOR PORTABLE SIGNAGE
The Chester Village Land Use By-law requires a development permit to be issued before erecting most
types of signage. There are several notable exceptions:
signs expressly listed in Part 15.1.2 “Signs for Which No Development Permit is Required”
signs for Special Occasions are regulated under Section 4.5.6
signs associated with Temporary Vendors (ie. Food trucks)are not regulated through the Land
Use By-law and Development Permits are not required for signs that are identified as such.
All other signs must comply with provisions of the Land Use By-law and be issued a Development Permit.
All manner of portable signage is regulated under Part 15.2.5 “Portable Signs” as follows:
REPORT TO:Municipal Council
SUBMITTED BY:Community Development
DATE:June 19, 2017
SUBJECT:Portable Signage in Chester Village
ORIGIN:Public Complaints & Staff
2 Request For Decision /Direction
Based on a review of development permits issued for signage within the Village, staff believe there are
numerous portable signs for which no development permit has been issued.
Additionally,many of the portable signs identified contain significantly more permanent lettering than the
permitted maximum of 20% of the sign area.
Staff believe most portable signs located on public property (sidewalks, roadways ,etc.) have not received
written permission from the authority having jurisdiction. In the Village of Chester, Municipal Public Wor ks
is the Authority for sidewalks, while the Nova Scotia Department of Transportation and Infrastructure
Renewal is the Authority for roads and road shoulders where there is no sidewalk.
In cases where no development permit has been issued, there is no reliable method to verify that signs
have received approval to locate the sign on public lands. This creates a compliance issue with the Land
Use By-law, and does not allow the authority with jurisdiction over the property to evaluate whether the
sign will obstruct the passage of persons, vehicles or create a hazard. There may also be potential liability
issues if approving third party signage on public lands.
A review of potential liability issues and methods to mitigate liability,is anticipated in conjunction with
preparing a Land Use By-law amendment for consideration by the Village Area Advisory Committee,the
Citizen’s Planning Advisory Committee and Council.
EXISTING ISSUES AND CONFLICTS RELATED TO PORTABLE SIGNAGE
In preparing this report and reviewing the existing regulations on portable signage, staff have identified
conflicting provisions within the Chester Village Land Use By-law. This report presents several varying
15.2.5 Portable Signs
No portable sign:
i)shall be located anywhere except within the Commercial (C) Zone or Highway
Commercial Zone;
ii)exceed 1.1 sq.m. (12 sq.ft.) in area on each side,
iii)contain any permanent lettering on 80% of the sign area
iv)remain on display during the close of business, or
v)be located on public property without the written permission of the authority hav ing
jurisdiction;
vi)be located on public property in such a manner as to obstruct the passage of persons or
vehicles;
vii)be included in the calculation of maximum ground sign area under Subsection 15.2.1
above.
3 Request For Decision /Direction
options for addressing the current situation with portable signage. De pending on which option Council
decides to pursue, staff recommend including language to remove any existing conflicts.
In addition to Part 15.2.5 Portable Signs, an issue arises from Part 15.1.4 Advertising Signs:
This section of the Land Use By-law contradicts Part 15.2.5 and if enforced, would prohibit portable
commercial signs from being located on public property regardless of approval being granted by the
proper authority. This would prohibit many existing portable signs that are located on a sidewalk, road
shoulder or neighbouring property.As part of any proposed amendment to clarify regulations on
portable signage, staff intend to amend or add language as necessary to eliminate this conflict in the Land
Use By-law.
IMPLICATIONS
Policy –4.7.1 Chester Village Secondary Planning Strategy –“to prohibit through appropriate provisions
in the Land Use By-law signs which create hazards to traffic or pedestrians, which constitute a public
nuisance, or which are incompatible with the character of the Chester Village Area.”
Financial/Budgetary –Actively enforcing the Land Use By-law would likely result in a small fee increase
that is collected for development permits to cover existing and new portable signs.
Environmental –N/A
Strategic Plan –Goal #2 “The Municipality will continually improve satisfaction with municipal services”;
Goal # 6 “The Municipality will promote conditions conducive to fostering economic prosperity”
Work Program Implications –This would be accommodated within the current work plan.
OPTIONS
1.Direct staff to prepare amendments to the Land Use By-law to prohibit the use of portable
signage and enforce part 15.1.4. Existing provisions for portable signage would be replaced with
language stating portable signs, other than those for Special Occasions or Temporary Vendors are
prohibited;
2.Direct staff to prepare amendments to the Land Use By-law to prohibit the use of portable
signage.Additionally,direct staff to draft new language to permit the use of “chalkboard signs”
15.1.4 Advertising Signs
No sign shall be erected or used for commercial advertising except where the sign is located
either:
i)on the same lot as the establishment which it advertises; or
ii)on the same lot as the dealer for the product which it advertises; or
iii)in a Rural Zone within the boundaries of a Public Highway, in which case the
maximum sign area shall be 3.3 sq. m. (35 sq. ft.).
4 Request For Decision /Direction
which shall be affixed to the building and offered as an alternative advertising option for
businesses that request,or currently utilize portable signage;
3.Direct staff to prepare amendments to the Land Use By-law that will clearly define and permit
portable signage. Existing standards related to portable signage will be reviewed and revised to
ensure that there is consideration given to:placement of signs, size, number of signs, height,
content, approving authority, liability considerations and any other relevant factors;4.Direct staff to amend the Land Use By-law to exempt portable signage from requiring a
Development Permit. Signs would be required to meet specific criteria outlined in the LUB to be
considered a portable sign and would be subject to removal if deemed to create or worsen a
hazard by the Authority with jurisdiction over the lands on which the sign is located.This
determination and removal would be the responsibility of the authority over the land (Public
Works or DTIR).
ATTACHMENTS
Chester Village Land Use By-law -Part 15 Signs –Appendix A
COMMUNICATIONS (INTE RNAL/EXTERNAL)
None
5 Request For Decision /Direction
APPENDIX A
CHESTER VILLAGE LAND USE BY -LAW EXCERPT
PART 15 SIGNS
15.1 GENERAL REQUIREMENTS FOR SIGNS
15.1.1 Development Permit Required
No person shall erect any sign without first obtaining a development permit except for signs specified in
Subsection 15.1.2 below.
15.1.2 Signs for Which No Development Permit is Required
The following signs are permitted in all zones, without any requirement for a development permit:
i)Signs identifying name and address of resident, and of not more than 0.5 square metres (5 sq. ft.) in
sign area.
ii)"No trespassing" signs or other such signs regulating the use of a property, and of not more than 0.5
square metres (5 sq. ft.) in sign area.
iii)Real Estate signs not exceeding 0.5 square metres (5 sq.ft.) in sign area in any Residential Zone and
1.4 square metres (15 sq. ft.) in other zones, which advertise the sale, rental or lease of the premises.
iv)Signs regulating or denoting on-premises traffic, or parking or other signs denoting the direction or
function of various parts of a building or premises provided that such signs are less than 0.5 square
metres (5 sq. ft.) in area.
v)Signs erected by a government body, or under the direction or authority of such a body, and bearing
no commercial advertising, such as traffic signs, railroad crossing signs, safety signs, signs
identifying public schools, public election lists, community notice boards, community event
banners.
vi)Memorial signs or tablets and signs denoting the historical significance and date of erection of a
structure.
vii)The flag, pennant, or insignia of any government, or of any charitable, religious or fraternal
organization.
viii)A sign having an area of not more than 6 square metres (65 sq. ft.) incidental to construction and
located on the same site as the building under construction. Such signs shall not remain in place for
more than sixty (60) days following completion of construction.
ix)Indoor signs which are erected wholly within the exterior walls of a building, and are not attached
to a window or door.
x)Signs permanently attached to a building which bear the name or civic number of the building.
xi)Off-premises commercial direction signs erected in accordance with a direction sign program
approved by Council.
6 Request For Decision /Direction
xii)Flags bearing no commercial advertising
15.1.3 Signs Prohibited in All Zones
All other provisions of this by-law notwithstanding, the following signs shall not be erected or used in any
zone:
i)Signs which incorporate in any manner any flashing or moving illumination which varies
in intensity or which varies in colour, and signs which have any visible moving part or
visible mechanical movement of any description except for signs which display only time,
temperature or humidity;
ii)signs affixed to, applied to, or supported by the rooftop of any structure;
iii)signs which constitute a hazard to public safety or health;
iv)signs which by reason of size, location, content, coloring, or manner of illumination
obstruct the vision of drivers or obstruct the effectiveness of any traffic sign or traffic
control device on public streets;
v)signs which obstruct the use of a fire escape door, windows, or other required exit;
vi)signs which make use of such words as "STOP", "LOOK", "ONE WAY", "DANGER",
"YIELD",or any other similar words, phrases, or symbols so as to interfere with or confuse
drivers on a public street;
vii)signs which advertise a product, service or business which is discontinued;
viii)signs painted upon, attached to, or supported by a tree, stone, cliff, or other natural object.
ix)portable signs, other than those regulated by Subsection 15.2.5 below.
x)all signs which are internally lit, including but not limited to, panel signs and neon signs.
15.1.4 Advertising Signs
No sign shall be erected or used for commercial advertising except where the sign is located either:
i)on the same lot as the establishment which it advertises; or
ii)on the same lot as the dealer for the product which it advertises; or
iii)in a Rural Zone within the boundaries of a Public Highway, in which case the maximum
sign area shall be 3.3 sq. m. (35 sq. ft.).
15.1.5 Removal of Signs
The following signs shall be removed from public display within twelve months following the 7 April 2004:
i)existing portable signs not regulated under Subsection 15.2.5 below,
ii)existing signs on rooftops.
15.1.6 Signs Abutting Residential Lots
7 Request For Decision /Direction
Where a sign is located in a yard which abuts a residential lot, the sign illumination shall not shine directly
upon the residence.
15.1.7 Placename Signs
In addition to any other sign permitted by this by-law, one Placename Sign may be located on a lot provided
that:
i)the sign area of any Placename Sign shall not exceed 6 square metres (65 sq. ft.) in a
Highway Commercial Zone;
ii)the sign area of any Placename sign shall not exceed 3.25 Square metres ( 35 sq. ft.) in any
other zone; and
iii)the height of any Placeanme sign shall not exceed 2.5 metres (8 ft.).
15.1.8 Community Event Banner
A community event banner may be erected in any zone but shall not:
a)Remain in place longer than one week before, during, and one week after the event;
b)Exceed 1.2 metres (4 feet) in the vertical dimension;
b)be erected on or above any property without the written consent of the owner in accordance with Section 2.8 of this
by-law.
15.2 SIZE AND LOCATION OF SIGNS
The following requirements shall apply to all signs in Commercial, Industrial and Rural Zones unless
otherwise specified elsewhere in this by-law.
15.2.1 Ground Signs
a)No ground sign shall:
i)In a Central Commercial Zone or a Rural Zone, exceed 3.25 square metres (thirty-five sq.
ft.) in sign area on each side;
ii)In a Highway Commercial Zone, exceed 6 square metres (65 sq. ft.) in sign area on each
side;
iii)exceed a height of 4 metres (13 ft.) from grade to the highest part of the sign;
iv)extend across any property boundary line unless the application for a development permit
is signed by all the affected property owners in accordance with Section 2.8;
b)Where there is more than one ground sign on a lot, the total sign area of all ground signs on the lot
shall not exceed 12 sq. m. (130 sq. ft.), and no individual business may erect ground signs totalling
more than 3.25 sq. m. (35 sq.ft.) or 6 sq. m. (65 sq. ft) as applicable.
15.2.2 Projecting Wall Signs
No projecting wall sign shall:
i)exceed 2 square metres (20 sq. ft.) in sign area on each side;
8 Request For Decision /Direction
ii)project over a public street or highway beyond the curb line or highway shoulder;
iii)project above the eaves, parapet or roof line of a building;
iv)be erected below a height of 3 metres (10 ft.) above grade;
v)be permitted to swing freely on its supports without the installation of a suitable catch, chain or other
control device.
15.2.3 Projecting Wall Sign Exemption
a)Clause 15.2.2(iv) notwithstanding, small projecting wall signs of less than 0.3 square metres (3 sq.
ft.) in sign area on each side may be erected no less than 2.5 metres (8 ft.) above grade;
b)Clause 15.2.2(iv) and clause 15.2.3(a) notwithstanding, the minimum height requirements shall not
apply to projecting wall signs which project entirely over private property and present no hazard to
public safety.
15.2.4 Fixed Wall Sign
No fixed wall sign shall:
i)cover more than 0.09 square meters (1 sq. ft.) for each 30 centimetres (lineal foot) of the wall on
which the sign is affixed with proportional allocation for each business premises in case of multiple
occupancy buildings, not to exceed a total maximum sign area of 9 square metres (100 sq. ft.) for
each side of the building;
ii)extend above the top of the wall upon which it is placed;
iii)extend beyond the extremities of the wall upon which it is placed.
15.2.5 Portable Signs
No portable sign:
i)shall be located anywhere except within the Commercial (C) Zone or Highway Commercial Zone;
ii)exceed 1.1 sq.m. (12 sq.ft.) in area on each side,
iii)contain any permanent lettering on 80% of the sign area
iv)remain on display during the close of business, or
v)be located on public property without the written permission of the authority having jurisdiction ;
vi)be located on public property in such a manner as to obstruct the passage of persons or vehicles;
vii)be included in the calculation of maximum ground sign area under Subsection 15.2.1 above.
15.2.6 Daily Message Signs
No daily message sign shall:
i)contain any permanent lettering on 80% of the sign area, or
9 Request For Decision /Direction
ii)exceed 0.6 sq. m. (6 sq. ft.) in area;
iii)be included in the calculation of maximum wall sign area under Subsection 15.2.4 above
15.2.7 Window Signs
No window sign, or group of window signs, shall exceed 50% of the area of the window in which it is
displayed.
REQUEST FOR DECISION
Prepared By:Malcolm Pitman, CPA, CA, Director
of Finance
Date July 26, 2017
Reviewed By:Date
Authorized By:Date
CURRENT SITUATION
MODC has received from Our Health Centre Association a request to add their property AAN 05053455 to
schedule A of the Tax Exemption By-Law property. This is the property of Our Health Centre Association
that is used directly and solely for charitable purposes.To grant an exemption Council is required to
added the property to the list of properties specifically named in the by -law.
RECOMMENDATION
That Municipal Council approve adding Our Health Centre Association to schedule A of Tax Exemption
By-law #74, granting a 100% exemption of commercial property tax to property AAN 05053455 and that
area rates for other municipal services will be charged. The effective date will be retroactive to the
beginning of the current year.
BACKGROUND
Per Section 71(1)(a)of the Municipal Government Act (MGA)a Council may by policy (by-law in MODC’s
case), exempt from taxation, to the extent and under the conditions set out in the policy, a property of a
registered Canadian charitable organization that is used directly and solely for a char itable purpose.
Per Section 71(2)of the Municipal Government Act (MGA)a Council may by policy (by-law), to the extent
and under the conditions set out in the policy, provide that the tax payable with respect to all or part of a
taxable commercial property of a charitable organization, named in the policy, be reduced to the tax that
would otherwise be payable of the property were residential property, inclusive of area rates.
Per Section 71(3)of the Municipal Government Act (MGA)a tax exemption or reduction shall be
accounted for as an expenditure.
Per Section 71(4)of the Municipal Government Act (MGA)a Council may, in its discretion refuse to grant
an exemption or reduction and a policy (by -law) extents only to properties specifically named in the policy
(by-law).
Per Section 71(6)of the Municipal Government Act (MGA)a policy (by-law) made pursuant to this section
has effect in the fiscal year following the fiscal year in which it is published, unless the policy sets a
different effective date, including an effective date retroactive to the beginning of the current year.
REPORT TO:Municipal Council
SUBMITTED BY:Finance Department
DATE:August 3, 2017
SUBJECT:Addition of AAN 05053455, Our Health
Centre Association, to schedule A of Tax
Exemption By-Law #74
ORIGIN:Our Health Centre Association
2 Request For Decision
DISCUSSION
Our Health Centre Association has requested a tax exemption (Appendix A). Our Health Centre
Association is a non-profit organization and a registered charity (#826869703 RR0001 –Appendix C). Its
purpose is to raise funds and provide support for a healthcare centre in the Municipality.
The practice has been to list charitable organizations in sched ule A of the By-law #74 and provide a 100%
commercial property exemption.
Council’s options under MGA section 71 are to either grant an exemption, grant a partial exemption
(commercial to residential rate), or refuse to grant an exemption or reduction. For an exemption,there is
also the option to make it effective retroactive to the beginning of the fiscal year versus effective in the
following fiscal year.
IMPLICATIONS
Policy –n/a
Financial/Budgetary
MODC included this property in the 2017-18 budget as a taxable commercial property. A 100% tax
exemption will increase the expense for tax exemptions by the assessment of $2,404,500 times the tax
rate of $1.53/$100 for a total reduction of $36,788.85.
Environmental –n/a
Strategic Plan –n/a
Work Program Implications -n/a
OPTIONS
Five options for the tax exemption and their 17-18 financial implications:
1.Approve the full exemption as recommended for 17 -18 -non-budgeted expense of $36,788.
2.Approve a partial exemption for 17-18 -non-budgeted expense of $19,837.
3.Refuse to grant an exemption –no financial implication
4.Approve the full exemption as recommended, but for 18-19 –no 17-18 implication but will need
to budget for the $36,788 expense in 18-19 (may increase as it appears that final building cost is
more than the 2017-18 assessment).
5.Approve a partial exemption, but for 18-19 -no 17-18 implication but will need to budget for the
$19,837 expense in 18-19 (may change).
ATTACHMENTS
Appendix A –Request for exemption
Appendix B –Registry of Joint Stock Companies profile
Appendix C –Registered Charity return quick view
Appendix D –Our Health Centre Association financial statements –March 31, 2017
For By-Law #74 see CHESTER\002 AMANS\16000-17999 MANAGEMENT FUNCTIONS\16510 LEGISLATION
DEVELOPMENT\16510-40 By-Law / Policy of Council\By-Laws\Existing\Tax Exemption for Non-Profit #74
3 Request For Decision
COMMUNICATIONS (INTE RNAL/EXTERNAL)
Internal –n/a
External-The named organizations receiving a tax exemption will appear in By-law #74 on the MODC’s
website..
1
Malcolm Pitman, CPA, CA
From:Lorraine Burch <lburch@ourhealthcentre.ca>
Sent:Friday, July 7, 2017 4:18 PM
To:Malcolm Pitman, CPA, CA
Cc:Don Munroe; Thelma Costello
Subject:Request for exemption from Municipal Real Estate Taxes
TO: Mr. M Pitman
FROM: Don Munroe/past chair of Our Health Centre
CC: Thelma Costello/chair of Our Health Centre
Please see the email message below from Don Munroe
_______________________________________________________________________
___________
Mr. Malcolm Pitman /Director of Finance/treasurer for the Municipality of Chester
Dear Mr. Pitman
Further to our conversation yesterday Our Health Centre (OHC) , a charitable not for
profit health and wellness , centre formally requests an exemption from municipal real
estate taxes. We had discussions with your predecessor two years ago and thought the
matter was resolved. It obviously has not been and now results in this formal request.
If you require any further information please give me a call. We look forward to your
favourable response
Respectfully Don Munroe
____________________________________________________________________________________________
______________________
Lorraine
OHC General Manager
Lorraine Burch
3769 Highway # 3
Chester NS B0J 1J0
902-275-3847
lburch@ourhealthcentre.ca
www.ourhealthcentre.ca
2
7/26/2017 Printer Friendly Version -Registry of Joint Stock Companies
1/2
Profile
Printer Version
Profile Info People Info Activites Info Related Reg’s Info
PROFILE - OUR HEALTH CENTRE ASSOCIATION - as of: 2017-07-26 01:06 PM
Business/Organization Name:OUR HEALTH CENTRE ASSOCIATION
Registry ID:3261795
Type:Society
Nature of Business:
Status:Active
Jurisdiction:Nova Scotia
Registered Office:3769 HWY 3 CHESTER NS Canada B0J 1J0
Mailing Address:PO BOX 74 CHESTER NS Canada B0J 1J0
PEOPLE
Name Position Civic Address Mailing Address
DONALD R. MUNROE Director
3355 HWY 3 EAST CHESTER NS B0J
1J0
DEREK SCHNARE Director 24 PLEASANT STREET CHESTER NS B0J 1J0
JON WADDELL Director 32 FINNEY DRIVE RR1 CHESTER NS B0J 1J0
GREG JOLLYMORE Director 21 AMOS GATES ROAD NEW ROSS NS B0J 2M0
MICHAEL B
DOCKRILL Director 220 PIGLOOP ROAD CHESTER NS B0J 1J0
JANICE MORESIDE Director 14 HARBOUR VIEW LANE CHESTER NS B0J 1J0
MICHAEL B
DOCKRILL TREASURER 220 PIGLOOP ROAD CHESTER NS B0J 1J0
H. LORRAINE BURCH Recognized
Agent
3769 HWY 3 CHESTER NS B0J 1J0
3769 HWY 3 CHESTER NS B0J
1J0
7/26/2017 Printer Friendly Version -Registry of Joint Stock Companies
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ACTIVITIES
Activity Date
Appoint an Agent 2017-05-31
Special Resolution 2017-05-08
Annual Statement Filed 2017-04-11
Annual Renewal 2017-03-22
Filed Financial Statement 2017-03-16
Special Resolution 2017-01-13
Special Resolution 2017-01-13
Annual Statement Filed 2016-03-11
Annual Renewal 2016-03-11
Appoint an Agent 2015-05-28
Annual Statement Filed 2015-03-15
Annual Renewal 2015-03-15
Special Resolution 2014-05-30
Change of Directors 2014-04-09
Filed Financial Statement 2014-04-09
Annual Renewal 2014-02-04
Annual Renewal 2013-03-05
Annual Statement Filed 2013-03-05
Memorandum Altered by Resolution 2013-02-26
Memorandum Altered by Resolution 2012-06-27
Change of Directors 2012-03-14
Incorporated 2012-03-14
Show All Collapse
RELATED REGISTRATIONS
There are no related registrations on file for this company.
7/26/2017 REGISTERED Charity's Return - Quick View
http://www.cra-arc.gc.ca/ebci/haip/srch/t3010form22quickview-eng.action?r=http%3A%2F%2Fwww.cra-arc.gc.ca%3A80%2Febci%2Fhaip%2Fsrch%2…1/2
Home Canada Revenue Agency Charities and giving Charities Listings Search
Reporting period views
Reporting period ending: 2016-03-31
Programs and activities:
Ongoing programs:
FUNDRAISING ACTIVITIES TO BUILD A MULTI-FACETED FACILITY PROVIDING COMPREHENSIVE HEALTH AND WELLNESS TO THE
RESIDENTS OF THE MUNICIPALITY OF CHESTER.
New programs:
BUILDING OF THE CENTRE COMMENCED IN THE FALL OF 2015 AND IS EXPECTED TO BE COMPLETED IN OCTOBER 2016.
Revenue
Our Health Centre Association — Quick View
Charity's detail page
Registration no.:
826869703 RR0001
Charity status:
Registered
Effective date of status:
2013-04-01
Designation:
Charitable organization
Quick View
2016-03-31
2015-03-31
2014-03-31
Full View
2016-03-31
2015-03-31
2014-03-31
7/26/2017 REGISTERED Charity's Return - Quick View
http://www.cra-arc.gc.ca/ebci/haip/srch/t3010form22quickview-eng.action?r=http%3A%2F%2Fwww.cra-arc.gc.ca%3A80%2Febci%2Fhaip%2Fsrch%2…2/2
Expenses
Compensation
Compensated full-time positions:
Additional information
Receipted donations $1,150,085 (86%)
Non-receipted donations $73,817 (6%)
Gifts from other charities (0%)
Government funding $100,000 (8%)
All other revenue $7,281 (1%)
Total revenue: $1,331,183
Charitable program $0 (0%)
Management and administration (0%)
Fundraising (0%)
Political activities (0%)
Gifts to other registered charities and qualified donees (0%)
Other $67,007 (100%)
Total expenses: $67,007
Total compensation for all positions
Full-time employees
Part-time employees
Professional and consulting fees $4,225
How to amend the return
Information for Charity Quick View users
View the complete T3010 return for the period being displayed
Completed information returns
Directors and trustees worksheet
OUR HEALTH CENTRE ASSOCIATION
Financial Statements
Year Ended March 31, 2017
AC Hunter Tellier Belgrave Adamson
Chartered Professional Accountants
OUR HEALTH CENTRE ASSOCIATION
Index to Financial Statements
Year Ended March 31, 2017
Page
INDEPENDENT AUDITOR'S REPORT 1 - 2
FINANCIAL STATEMENTS
Statement of Revenues and Expenditures
Statement of Changes in Net Assets 4
Statement of Financial Position
Statement of Cash Flows
Notes to Financial Statements 7-10
Net income (loss) from operations (Schedule 1) 11
AC Hunter Tellier Belgrave Adamson
Chartered Professional Accountants
Hunter Tellier Belgrave Adamson
CHARTERED PROFESSIONAL ACCOUNTANTS
Member of The AC Group of Independent Accounting Firms
INDEPENDENT AUDITOR'S REPORT
To the Members of Our Health Centre Association
We have audited the accompanying financial statements of Our Health Centre Association, which comprise the
statement of financial position as at March 31, 2017 and the statements of revenues and expenditures, changes in net
assets and cash flows for the year then ended, and a summary of significant accounting policies and other
explanatory information.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with
Canadian accounting standards for not-for-profit organizations, and for such internal control as management
determines is necessary to enable the preparation of financial statements that are free from material misstatement,
whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit
in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with
ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial
statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial
statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of
material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments,
the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial
statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the
appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as
well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified
audit opinion.
continues)
Unit 24, 260 Brownlow Avenue, Dartmouth, NS B 3 I V9
Tel: 902-468-1949 Fax: 1-866-814-1949
Email: service @achtba.ca Web: www.achtba.ca
Independent Auditor's Report to the Members of Our Health Centre Association (continued)
Basis for Qualified Opinion
In common with many not-for-profit organizations, Our Health Centre Association derives revenue from fundraising
activities 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 Our Health Centre Association. Therefore, we
were not able to determine whether any adjustments might be necessary to fundraising revenue, excess of revenues
over expenses, and cash flows from operations for the year ended March 31, 2017, current assets and net assets as at
March 31, 2017,
Qualified Opinion
In our opinion, except for the possible effects of the matter described in the Basis for Qualified Opinion paragraph,
the financial statements present fairly, in all material respects, the financial position of Our Health Centre
Association as at March 31, 2017 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.
Dartmouth, Nova Scotia AC HUNTER TELLIER BELGRAVE ADAMSON
June 20, 2017 CHARTERED PROFESSIONAL ACCOUNTANTS
Licensed Public Accountants
OUR HEALTH CENTRE ASSOCIATION
Statement of Revenues and Expenditures
Year Ended March 31, 2017
2017 2016
REVENUES
Fundraising contributions 1,254,503 650,086
Fundraising projects 94,444 73,817
Fundraising donations in kind 53,500 600,000
Memberships 550 700
1,402,997 1,324,603
EXPENSES
Administrative support services 61,580 11,106
Prize payouts 59,438 31,376
Fundraising costs 10,500 13,888
Professional fees 6,423 4,225
Office 3,467 24
Interest and bank charges 2,745 1,415
Directors insurance 2,578 858
Miscellaneous expenses 1,562 347
General, administrative and programming 1,237 1,704
Marketing and publicity 449 578
149,979 65,521
EXCESS OF REVENUES OVER EXPENSES 1,253,018 1,259,082
OTHER INCOME (EXPENSES)
Interest income 1,007 4,793
Net income (loss) from operations (Schedule 1) 44,583) 301
43,576) 5,094
EXCESS OF REVENUES OVER EXPENSES 1,209,442 1,264,176
See notes to financial statements
AC Hunter Tellier Belgrave Adamson
Chartered Professional Accountants
OUR HEALTH CENTRE ASSOCIATION
Statement of Changes in Net Assets
Year Ended March 31, 2017
NET ASSETS - BEGINNING OF YEAR
Excess of revenues over expenses
Amortization of capital assets
Interest on long term debt
Purchase of capital assets
Proceeds from long term financing
Repayments of long term debt
General Investment in
Fund capital assets 2017 2016
2,130,471 $ 816,308 $ 2,946,779 $ 1,682,603
284,390 925,052 1,209,442 1,264,176
29,083 (29,083) - -
5,207 (5,207) - -
2,896,310) 2,896,310 - -
700,000 (700,000) - -
15,285) 15,285 - -
NET ASSETS - END OF YEAR $ 237,556 $ 3,918,665 $ 4,156,221 $ 2,946,779
See notes to financial statements
AC Hunter Tellier Belgrave Adamson
Chartered Professional Accountants 4
OUR HEALTH CENTRE ASSOCIATION
Statement of Financial Position
March 31, 2017
2017 2016
ASSETS
CURRENT
Cash $ 157,167 $ 1,127,849
Accounts receivable 75,018 15,018
Government remittances 63,667 67,792
295,852 1,210,659
CAPITAL ASSETS (Note 4) 4,610,182 1,742,954
4,906,034 $ 2,953,613
LIABILITIES AND NET ASSETS
CURRENT
Accounts payable $ 65,098 $ 6,834
Current portion of long term debt (Note 6) 46,556 -
111,654 6,834
LONG TERM DEBT (Note 6) 638,159
749,813 6,834
NET ASSETS
General fiord 237,556 2,130,471
Investment in capital assets 3,918,665 816,308
4,156,221 2,946,779
4,906,034 2,953,613
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See notes to financial statements
AC Hunter Tellier Belgrave Adamson
Chartered Professional Accountants
OUR HEALTH CENTRE ASSOCIATION
Statement of Cash Flows
Year Ended March 31, 2017
OPERATING ACTIVITIES
Excess of revenues over expenses
2017 2016
1,209,442 $ 1,264,176
Item not affecting cash:
Amortization of capital assets 29,083 1,486
1,238,525 1,265,662
Changes in non-cash working capital:
Accounts receivable (60,000) (15,018)
Accounts payable 58,263 1,824
Government remittances 4,125 (64,111)
See notes to financial statements
AC Hunter Tellier Belgrave Adamson
Chartered Professional Accountants
2,388 77,305)
Cash flow from operating activities 1,240,913 1,188,357
INVESTING ACTIVITY
Purchase of capital assets 2,896,310) 1,526,835)
Cash flow used by investing activity 2,896,310) 1,526,835)
FINANCING ACTIVITIES
Proceeds from long term financing
Repayment of long term debt
700,000
15,285)
Cash flow from financing activities 684,715
DECREASE IN CASH FLOW
Cash - beginning of year
970,682)
1,127,849
338,478)
1,466,327
CASH - END OF YEAR 157,167 1,127,849
See notes to financial statements
AC Hunter Tellier Belgrave Adamson
Chartered Professional Accountants
OUR HEALTH CENTRE ASSOCIATION
Notes to Financial Statements
Year Ended March 31, 2017
1. DESCRIPTION OF BUSINESS
Our Health Centre Association (the "Association") is incorporated under the Societies Act of Nova Scotia.
The Association's purpose is to raise funds and provide support for a new healthcare centre in the Municipality
of the District of Chester in Nova Scotia.
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of presentation
The financial statements were prepared in accordance with Canadian accounting standards for not-for-profit
organizations (ASNFPO).
Measurement uncertainty
The preparation of financial statements in conformity with Canadian accounting standards for not-for-profit
organizations requires management to make estimates and assumptions that affect the 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.
Revenue recognition
Our Health Centre Association 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. Endowment contributions are recognized as
direct increases in net assets.
Investment income includes interest income that is recognized as revenue when earned.
Cash
Cash includes cash less outstanding cheques plus outstanding deposits.
Fundraising costs
The Foundation expenses fundraising costs in the year in which they are incurred.
continues)
AC Hunter Tellier Belgrave Adamson
Chartered Professional Accountants
OUR HEALTH CENTRE ASSOCIATION
Notes to Financial Statements
Year Ended March 31, 2017
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)
Property , plant and equipment
Property, plant and equipment include land and a building which are recorded at original cost of acquisition.
Property, plant and equipment acquired during the year but not placed into use are not amortized until they are
placed into use.
Computer equipment and furniture is stated at cost less accumulated amortization. Amortization is computed
based on the useful life of the assets using the declining balance or straight-line method as follows:
Building - 40 year straight-line
Furniture and equipment - 10 year straight-line
Computer equipment - 3 year straight-line
HST recovery
As a registered charity, the Association is entitled to a rebate of 50% of the HST paid on eligible expenses.
The practice of the Association is to record expenditures net of refundable HST.
Contributed services
Volunteers contribute a significant amount of their time each year. Because of the difficulty in determining their
fair value, contributed services are not recognized in the financial statements.
Income tax
The Association is a not-for-profit registered charity from which no part of the income is payable or otherwise
available for the personal benefit of any director. Therefore, it is exempt from income tax pursuant to Section
149(1)(1) of the Income Tax Act.
3. FINANCIAL INSTRUMENTS
The Association is exposed to various risks through its financial instruments and has a comprehensive risk
management framework to monitor, evaluate and manage these risks. The following analysis provides
information about the Association's risk exposure and concentration as of March 31, 2017.
Interest rate risk
Interest rate risk is the risk that the value of a financial instrument might be adversely affected by a change in
the interest rates. In seeking to minimize the risks from interest rate fluctuations, the Association manages
exposure through its normal operating and financing activities. The Association is exposed to interest rate risk
primarily through its purchase of Guaranteed Investment Certificates.
AC Hunter Tellier Belgrave Adamson
Chartered Professional Accountants
OUR HEALTH CENTRE ASSOCIATION
Notes to Financial Statements
Year Ended March 31, 2017
4. CAPITAL ASSETS
2017
Cost Accumulated Net book
amortization value
Land and development costs $ 816,308 $ - $ 816,308
Building 3,631,743 18,951 3,612,792
Furniture and fixtures 191,754 11,693 180,061
Computer equipment 1,387 366 1,021
4,641,192 $ 31,010 $ 4,610,182
2016
Cost Accumulated Net book
amortization value
Land and development costs $ 816,308 $ - $ 816,308
Building 916,679 - 916,679
Furniture and fixtures 10,507 1,580 8,927
Computer equipment 1,387 347 1,040
1,744,881 $ 1,927 $ 1,742,954
5. CAPITAL MANAGEMENT
The Association considers its capital to be the balance maintained in its Net Assets. The primary objective of
the Association is to invest its capital in a manner that will allow it to continue as a going concern and comply
with its stated objectives. Capital is invested under the direction of the Board of Directors of the organization
with the objective of providing a reasonable rate of return, minimizing risk and ensuring adequate liquid
investments are on hand for current cash flow requirements.
AC Hunter Tellier Belgrave Adamson
Chartered Professional Accountants
OUR HEALTH CENTRE ASSOCIATION
Notes to Financial Statements
Year Ended March 31, 2017
LONG TERM DEBT
2017 2016
RBC loan bearing interest at 2,25% per annum, repayable in
monthly blended payments of $5,124, The loan matures on January
20, 2030 and is secured by land and a building with net book value
of $4,429,099, $ 684,715
Amounts payable within one year (46,556) -
638,159 $ -
Principal repayment terms are approximately:
2018 46,556
2019 47,614
2020 48,697
2021 541,848
684,715
AC Hunter Tellier Belgrave Adamson
Chartered Professional Accountants 10
OUR HEALTH CENTRE ASSOCIATION
Net income (loss) from operations
Year Ended March 31, 2017
Schedule 1)
2017 % 2016 %
COST RECOVERIES $ 108,357 - $ 68,352 -
EXPENSES
Utilities 32,708 - 3,733 -
Salaries and wages 32,230 - 28,213 -
Amortization 29,083 - 1,486 -
Repairs and maintenance 16,806 - 6,725 -
Rental 15,631 - 17,465 -
Interest on long term debt 7,051 -
Interest and bank charges 6,672 - 538 -
Telephone 6,603 - 372 -
Insurance 2,936 - 1,109 -
Office supplies 2,576 - 8,410 -
Property taxes 644 -
68,051
INCOME (LOSS) FROM OPERATIONS $ (44,583) - $ 301 -
In 2015 the Association began operations of its Health Centre which rents space to doctors and other healthcare
stakeholders. The Centre operates in partnership with the Nova Scotia Health Authority. In November 2016 the
Association moved from rental premises to its newly constructed Health Centre. This schedule provides details of
income and expenses that relate specifically to operations of the Health Centre which are distinct from the
fundraising and administrative activites of the Association.
See notes to financial statements
AC Hunter Tellier Belgrave Adamson
Chartered Professional Accountants 11