2013

Annual Report
Responsive-Resilient-Renewed
For Fiscal Year Ending March 31, 2013
2
Background Information
About the MFRC 3
Vision and Mission 4
Letter from the Director of Military Family Services 5
Letter from the Chairperson of the Board 6
Letter from the Interim Executive Director 7
Board of Directors and Staff 8

Programs and Services
Support and Intervention 11
Deployment 13
Child and Youth 15
Member and Event Services 17
Volunteers 19

Fund Development 21
Donations 23

Financial Audit 26
Table of Contents
3
About the Calgary MFRC

The Calgary MFRC is a charitable not-for-profit led by a volunteer board of directors
working to support the families of Canadian Forces Members. The Centres area of
responsibility is Southern Alberta, beginning in Red Deer and continuing south to the border
(with the exception of Suffield).

Our priority is the Canadian Forces (CF) family members residing within our area,
regardless of where they are posted. We recognize that families are formed in a variety of
ways and does not always refer to children. If you are a CF Member, or if you are the spouse,
partner, parent, sibling or child of a CF member, we are here to support you.

Our services are open to:

Regular and reserve force members and their immediate families
Any member and their immediate family who has been deployed or posted
Immediate family of any Canadian Forces Members posted elsewhere
CF Veterans.

By engaging these members and their families the Calgary MFRC aims to create an
engaged and resilient military community.


4
Vision

Engaged and Resilient Military Community

Mission

Empowering military families and uniting our community

Values

Be responsive to community needs
Encourage involvement
Advocate for families
Cultivate partnerships
Operate with integrity and transparency
Nurture relationships based on equality and respect
5

Services for Military Families
Responsive. Resilient. Renewed.

As the Military Family Services Director, I would like to congratulate the Calgary Military Family Resource Centre for
their many contributions to military families in their community.

Military Family Resource Centres are a cornerstone of the Military Family Services Program and do a stellar job of
providing much needed services and programs in Canada, the United States and Europe, and the Calgary Military Family Resource
Centre is no exception. You have been there for your families at the most critical times.

With a recent change in the Canadian Forces leadership, what I see is encouraging. I see an unwavering commitment to
families. I see that we need to remain focused on being responsive in our programming and services in order to promote family
resilience, and we need to continue to invest in the renewal of tools and partnerships at all levels.

To that end, I challenge the Calgary MFRC to continue to be mindful that your programs and services meet the needs of
military families today and in the future and that you remain attuned to how families want to access services and information in
their communities.

I also challenge military families to continue to take advantage of the resources
offered by the Canadian Forces, Military Family Resource Centres, the Family Information
Line (1-800-866-4546), online at www.familyforce.ca and in their communities. Canadian
military families have an enormous capacity for resilience and when they have the tools they
need, when they need them, they can better navigate the unique military lifestyle transitions
theyre faced with.

We recognize that supporting families during transitions is important and for that reason
support in the areas of mental health, employment, education and health care is key. With a
clear vision of responsive family services we foster family resilience and together, Military
Family Services and Military Family Resource Centres will ensure that Canadian military
families are well served.

Russ Mann
Colonel
Director Military Family Services
Letter from the Director of Military Family Services
6
Earlier this year, Colonel Russ Mann, Director of Quality of Life and Military Family Services, sent out a letter to
all the MFRCs titled: Responsive. Resilient. Renewed. After reading I began to think about how we at the Calgary MFRC
can apply these words to our own Centre in the coming year.

Responsive: As an organization we have to be mindful of how well our programs both serve and benefit our military
community. In the words of Colonel Mann we must have an inclusive and consultative element to our policy and program
development. It is to this end that we will be updating our community needs assessment in 2013 to ensure the consistent
quality of services.

Resilient: We can complement the natural resilience of Canadian Military families by providing them with the support
they need whether that is mental health services for families or providing support during transitions. To this end the MFRC
will continue to offer exceptional service in the areas of employment, education, mental health and support as well as
continue to look for new ways to improve these essential services.

Renewed: Just as the DMFS has had to meet both budgetary and transitional challenges, locally we have had changes
at the ASU as well as changing leadership at the MFRC. With new leadership for the coming year we look forward to what is
in store and are confident that the MFRC has taken the necessary steps to move forward as an organization.

As we go into the next year with confidence, renewed leadership and on a firm
financial footing, the MFRC will continue to provide our community with the level of
service and programming that they deserve.

Nick Twyman
Chair of the Board of Directors
Message from the Chairperson
7
Our theme for this years Annual Report, Responsive, Resilient and Renewed is borrowed from Colonel Russ
Mann, Director- Quality of Life and Military Family Services. His concepts of being Responsive to the needs of the
community and Resilient to the transitions we all face on a daily basis are very important themes but the third R, is the
one I believe, resonates the most with the Calgary MFRC.

Renewed, focuses on entertaining new ideas and embracing creative solutions to improve our services to the
military families. Renewed, as defined by the dictionary, is to re-establish a relationship. Relationships whether they
are with our board, our staff, our families, our volunteers, our military supporters and our donors are pivotal to the
future success of the Calgary MFRC.

The meeting of two personalities is like the contact of two chemical substances: if there is any reaction, both are
transformed.
- C.G. Jung

As the Interim Executive Director of the Calgary MFRC from December 2012 until May of this year, I had both
the honour and the privilege of working with outstanding staff, volunteers, board members and military personnel.
Assisting with the search for the new Executive Director was an opportunity for me to see
both the passion and the pride people have for the organizations history and the dreams
they have for its future. With the new Executive Director comes a new sense of renewal.
What an exciting time!

Karen Bruce, MBA
Interim Executive Director

Message from the Interim Executive Director
8
Board of Directors and Staff

Nick Twyman
Deborah Delaney
Deb Trithart
Lorelei Arnett
Brenda Derochie
Susan Ashton
Charles Hamel
Carla Tremblay
Captain Hoare
Karen Bruce
Alya Jinah
Andr Thibodeau
Audra de Molitor
James Knox
James Landsburg
Kaja Brathwaite

Chairperson
Vice-Chairperson
Treasurer
Secretary
Regular Member
Regular Member
Regular Member
Regular Member
Military Representative
Interim Executive Director
Deployment & Intervention, Member and Event Services
Bookkeeper
Program Manager
Family Liaison Officer
Communications and Public Relations Coordinator
Information and Referral Services
Thank you to previous board members: Jacelynn Plemel, Roger Wilson and Sharon Van Olm
9
"My husband and I were so pleased to make a connection with the MFRC
this past autumn. Although we have been unable to join the coffee meetings,
we have had the privilege of attending two very special events. As the reality
of our son's imminent first tour of Afghanistan approaches, we are comforted
to know there is a place to go for support. Thank you so much to the staff
and to the volunteers."
- Jan and Bruce Pearce,
Parents of CF members
10
Programs and Services
Support and Intervention
The Intervention Services Coordinator at the MFRC is the
first point of contact for individuals seeking support. Once families
needs are accessed, they are directed to the appropriate resources
either to the MFRCs Family Liaison Officer or external sources.

The Family Liaison Officer Position (FLO) was established
in 2010 to be responsive to family needs and offer counselling
services. Since its creation, the FLO coordinator has served eighty
families, with eighteen new families accessing services in the past
year.



Thank you to the
MFRC for helping me
with the generous
donation of a ice
hockey sledge. It will
give me the opportunity
to take my children
skating and maintain
my fitness

-Brent Ginther,
Injured Veteran
11
Services provided by the FLO position include financial and relationship
counselling. Assistance is also provided to those with operational stress injuries
and physical injuries.

Another important aspect of the FLO position is offering support to
families who have a fallen CF member in their family. This year the number of
families in Southern Alberta with fallen CF members have risen from eleven to
thirteen families.
Number of families
served since 2010
Number of new
families in the past
year
Number of families
with fallen CF
Members in
Southern Alberta
12
For all the help and assistance the MFRC provided me with while
my son was deployed to Afghanistan, I could volunteer 24/7 and still
never repay them for the support they provided
-Brenda Bourgaize,
Parent of CF member
Military Families are part of a life which presents
unique challenges and stressors. Factors that affect families
include relocation due to postings and also deployment of
military members. During this period families can be
separated for extended periods of time that can add additional
stress.

During this period the MFRC offers support to families
to help them with maintaining a level of normalcy in their day
to day lives. Resources provided through deployment and
intervention includes but is not limited to:

Provide resources and support to families as needed throughout the
separation period
Enhance the CF members ability to be ready for duty
Helping families understand and manage health and lifestyle stressors
Connect families to one another and build a support network
Link families to community resources.
Another important service the Deployment Coordinator provides is Keep
In Touch (KIT) calls, which is a monthly phone call to local families and loved
ones of those deployed to check up on how they are doing.
Deployment
Number of Keep
in Touch (KIT)
calls
Number of
families
with deployed
members in the
MFRCs area
Number of
Canadian Troops
deployed to
Afghanistan
13


Currently there are over 1200 Canadian Troops deployed worldwide
with 925 Canadian troops posted to Afghanistan for Operation Attention.
Canadas largest participation is in the NATO Training Mission
Afghanistan (NTM-A), which delivers training and professional
development support to the national security forces of Afghanistan: the
Afghan National Army (ANA), the Afghan Air Force (AAF), and the
Afghan National Police (ANP).
Though numbers of deployed solders are decreasing in Canada, the role
of Deployment and Intervention remains undiminished in supporting
military families for those who may be posted, as well as those returning.

While living in Calgary where my boyfriend was
transferred for AVS classes, CMFRC staff did an
outstanding job providing moral support even
going so far as to help me rewrite my resume so
that I could find a better job. Frequent emails are
sent to check up on my happiness in general and it
is very uplifting to be remembered. Thank-you for
all that you do, all the little things and all the big.

- Julia Hornsby,
Military Spouse
14
Areas of CF deployment around the world

The Child and Youth program focuses on youth events and
services with the goal of connecting military children with one another,
building new friendships and support networks. The Child and Youth
Program cover a number of services:

youth events
youth committee
day camps
overnight camps
trips
childcare:
emergency, respite
and casual.


Child and Youth
Child and
Youth Events
Participants
15
The Calgary Military Family
Resource Centre aims to create quality
activities for children and youth to
participate in that work to foster
emotional, social and physical
wellbeing of children.

Providing the opportunity for
youth to connect with other individuals who undergo the same stressors
of moving due to postings, having a parent deployed or being a member
of a single parent family allows children to create a solid peer network
that can support them and give them a sense of stability.

Therefore, events that allow youth to interact with one another are
critical to managing the challenges associated with the military family
lifestyle.
16
My children always have
fun at the MFRC Day
camps! They have the
chance to build friendships
with other kids their age and
have a great time doing so.
The MFRC always keep the
kids happy and having a
great time!

-Anonymous,
Parent of Military Children

Member and Event Services are an important part of the MFRCs
mission to create an engaged and resilient military community. Events create
opportunities for community members, their families and friends to participate
in activities at a subsided cost that they might not otherwise be able to do.
Community events allow for people to create strong connections and
friendships which are all factors in creating a resilient community.

These opportunities also help create the support network needed for
when a soldier is deployed. Also, for those recently posted it gives the military
member and their family the opportunity to become apart of the local military
community. A family will already have the connections and friendships built
to help them through a stressful time.
Member and Event Services
Participants
Number of MES
events
"The trips the MFRC have organized have
been a great way to meet and interact with
other members of the Calgary military
community, always well planned!

-Brangwyn Jones,
CF Member
17
18
Over the last year we have
had the opportunity to
participate in trips to
Mount Norquay, Nakiska,
and the Whitefish
Montana Ski Resort. All of
these events were well
coordinated, starting from
the movies on the bus to
entertain the kids (Big
ones included), to the
organization while up at
the mountains and back
home again... I know that
I can't wait to participate
in another Calgary MFRC
organized event. Keep up
the awesome support and
hard work it is most
appreciated!"
-Lorriane Coursol,
CF Member
Member and Event Services includes:

discounted attraction tickets
day trips
personal development workshops
sports and event ticket draws
social events
reading exchange library.

In the past year the MFRC hosted events such as White Water Rafting,
the Annual Stampede Family Breakfast, attending Theatre Calgarys
production of the Kite Runner, weekend trips to Spokane and a ski trip to
Whitefish. These are just a few of the monthly events, meant to bring together
the community.
Volunteer Hours
Volunteers
Volunteers
Volunteering is an important part of the MFRC's
success in providing effective and engaging services. It is an
excellent opportunity to get involved and engaged in the
local military community.
In the past year, the MFRC had over two hundred
volunteers contribute 2615 hours of volunteer work. That
adds up to more than an additional full time staff member!
19
Volunteer Recognition

For the first time ever, at the 2013 Volunteer
Appreciation Awards the MFRC gave out the
Spirit of the Military Family coin to twenty
volunteers.

This gift of a coin symbolizes achievement
and is given to individuals as an acknowledgement
of their significant contribution to the spirit of the
Military Family: the Strength Behind the Uniform.
20
Brenda Bourgaize
Jean Doyon

"When I walk into the MFRC, I can always expect a smiling volunteer eager and
ready to help, it's refreshing!"
-Anonymous
At this years Volunteer Appreciation Awards, numerous
volunteers were thanked for their hard work which enriches the
MFRC.

Brenda Bourgaize has been volunteering at the MFRC for
many years and has been a previous recipient of the Volunteer
of the Year Award. This year she was honoured with the
Diamond Jubilee Medal for all her work and contribution to the
organization.

Jean Doyon received the Volunteer of the Year Award for
all his great work. From SOT (Support our Troops) events, to
just helping out whenever needed, he is an invaluable member
of the MFRC community.

This years recipient for the Leadership Award was Nick
Twyman the Chairperson of the Board of Directors. Nick first
joined the Board of Directors in 2010 and became Chairperson
in 2011. He is also responsible for the creation of the Liquid
Courage Fundraiser which has become the main third-party
fundraiser for the MFRC.
Nick Twyman
Fund Development
The MFRCs core funding comes from the Director of
Military Family Services (DMFS) which provided 56% of last years
funding. The other percentage is made up from fundraisers, grants
and donations.

The MFRC relies heavily on local corporations and the general
public to make generous donations to meet fundraising goals which
are used to continue maintaining the exceptional services to the
Southern Alberta Military Family.

The MFRC is also thankful for in-kind donations which allow
funds to be directly allocated to programs.
21
In donations
MFRC Casino
The MFRC holds a Casino
Fundraiser every second year to raise
money for the Centre.

This past year, with the help of the
many volunteers the Centre managed to
raise $68,300.
In Grants
Raised at the Casino
22
Liquid Courage

Liquid Courage is the MFRC's largest
third-party fundraiser.

In its 7th year the Party with a Purpose
takes place during Stampede at the Royal
Canadian Legion #1 and features a dance and
silent auction.

To date the fundraiser has earned over
$144,000.
Grants
In the past year, grants have a made up a
large part of the funding received for specific
programs. The MFRC received close to $80,000
in grants the past year, almost quadrupling the
money received from the previous year.

Grants were received from:
National Youth Funding
True Patriot Love
HRDC Summer Jobs
SISIP
Devon Foundation
Community Initiative
Program
Community Spirit
Program

Brenda and Stuart
Derochie
Kinsmen Club of
Calgary Foundation
Alta Arms and Cartridge
Calgary Shooting Centre Ltd.
Cenovus Employee
Foundation
Cliff & Melanie Walde
Royal Canadian Legion
#52
Sentry Investments
Ted Samela
Donations
Plains Midstream Canada
Nexen Inc.

Blue Knights of Calgary
Calgary Poppy Fund
Legacy Western
Finance
Penn West Petroleum
PPCLI Foundation
Process Color Print Ltd.
Raytheon Canada Ltd
Royal Canadian Legion
#10
Royal Canadian Legion
#288

23
Major
$10,000+
Captain
$5,000+
Sergeant
$1,000+
Lieutenant
$2,500+
Donations
Don McPherson
Far West Advertising
Horizons Exchange Traded
Funds Inc.
James Bachynsky
John Meilleur
Linda Slattery
Markus Furrer
Peggy Churchward
The Probus Club of Calgary





Alberta Prairie Meats
Andrew Deng
Arnold Hansen
Arthur Phillips
Bonnie Peters
Carla Tremblay
Carmen King
Catherine Westgall
Cathy MacLeod
Conoco Philips Canada
Corey Zahn
Coty Prestige
Cristobal Guadarrama
Dean Stanton
District 7 Social Fund
DLC Westcor Mtg
Donna Johnson
Douglas & Carol
Miller
Dr. Kevin Hildebrand
Ecole Sainte
Marguerite-Bourgeoy
Geoff Whitehouse
George Milligan
Glen & Heather
Cowitz
Harold Lipton
Ian Cameron
Jacqueline McGrath
James Chisholm
Joyce Watters
Joyce Crilly
Judy Yates
Kathy Butler
Kimberly Degenstein
Laurie & Chris
Morrison
Limitless Calgary
Lyle Brooks
Lynn Luncyshyn
Maureen White
Melrose Cafe & Bar
Melanie Aikenhead
Michael Mcdermid
M.S & T.E Flanagan
Nancy Arcari
Rebecca-Anne
Van Sant
Richard Baker
Robert Atkins
Robin Phillips
Rosslyn Crowe
Royal Canadian -
Legion #264
Shona Gillis
Son Rose Plumbing
and Gas
Telus
United Way Calgary
Yale Custom Cycle
24
Private
$100+
Corporal
$500 +
A Special Place
Alberta Prairie Meats
Alex and Laurie Steward
All About Bling
Andrew Braun
Brian & Vanessa Plett
Canadian Tire
Carol Harting
Community Natural Foods
Connacher Oil and Gas Ltd.
CP Consulting
Crossfield Storage Solutions
Don Green
Duchess Hotel
DV8 Sports & Marketing
Elevate Auctions
Emco Corp.
ETC Promotions
Frameworks
Frontier Western Shop
Glen & Linda Scheibner
H&R Transport Ltd.
Home Depot
Ionik Oilfield Services
Jacelynn Plemell
Jim McLellan
Jim Stimson
Ken & Jean Pickett
Les and Linda Klassen
Lindt Chocolate
Marken Machining
Martin Weibe
Oasis Pools and Spas Ltd.
Orbit Grant Drilling
Paxx Industrial Supply Ltd.
Peggy Braun
Peter & Jutta Sprunger
Phyl-Don Holdings
Ranchlands Embroidery
Richard & Heather Heibert
Rick & Brenda Stimson
Royal Canadian Legion
#289
Shaw Cable
Silver Bow Woodcraft Ltd.
Starlite Foundation
Westkey Storage
25
In-kind Donations
Financial Audit
26
Contents
Calgary Military Family Resource Centre
Financial Statements
For the Years Ended March 31, 2013 and March 31, 2012

Independent Auditors Report 2

Financial Statements

Statements of Financial Position 3

Statements of Revenues and Expenditures 4

Statements of Change in Net Assets 5

Statements of Cash Flows 6

Notes to Financial Statements 7-14



Internally
Restricted
Reserve
Internally
Restricted
Severance
Reserve Unrestricted Total
Balance, April 1, 2011 $ - $ 33,317 $ 306,213 $ 339,530
Excess of revenues over
expenditures - - 117,597 117,597
Transfer of reserves (Note 7) - (19,496) 19,496 -
Balance, March 31, 2012 $ - $ 13,821 $ 443,306 $ 457,127
Excess of revenues over
expenditures - - 64,296 64,296
Transfer of reserves (Note 7) 346,096 (13,821) (332,275) -
Balance, March 31, 2013 $ 346,096 $ - $ 175,327 $ 521,423

The accompanying notes are an integral part of these financial statements. 4
Calgary Military Family Resource Centre
Statements of Changes in Net Assets
The accompanying notes are an integral part of these financial statements. 5
For the Years Ended March 31 2013 2012
Revenues
Director of Military Family Services (Note 8) $ 443,003 $ 437,754
Donations (Notes 10 and 11) 60,019 143,135
Merchandise sales 42,377 54,587
General 18,983 7,535
Activities 87,479 72,928
Casino 45,408 32,127
Grants 79,782 24,843

777,051 772,909
Expenditures
Salaries and Wages 468,442 469,948
Administration 46,516 22,114
Professional services contracts 45,273 26,225
Activities 69,628 50,222
Travel expenses 13,721 9,166
Cost of inventories sold 29,891 39,866
Insurance 7,919 8,996
Workshop and briefing 7,507 4,812
Volunteer management 6,121 7,182
Bank charges 4,544 4,459
Child care 3,062 8,074
Amortization 2,708 1,902
Benevolence 801 306
Fundraising 427 2,040

706,560 655,312
Excess of revenues over expenditures before the following: 70,491 117,597
Loss on disposal of property and equipment (6,195) -
Excess of revenues over expenditures $ 64,296 $ 117,597

Calgary Military Family Resource Centre
Statements of Revenues and Expenditures
For the Years Ended March 31 2013 2012
Cash from operating activities:
Excess of revenues over expenditures $ 64,296 $ 117,597
Items not affecting cash:
Amortization 2,708 1,902
Movement in investment (832) (505)
Loss on disposal of property and equipment 6,195 -
In-kind donation of property and equipment (5,630) -
66,737 118,994
Changes in non-cash working capital items:
Accounts receivable 1,207 12,661
Inventory 453 5,385
Prepaid expenses 1,653 (818)
Accounts payable and accrued liabilities (5,552) 12,047
Deferred revenue 2,100 -
Deferred contributions 47,992 (35,856)

114,590 112,413
Cash flows from investing activities:
Purchase of property and equipment (5,039) (3,225)
Restricted cash (22,901) 30,030
Purchase of short term investments (400,000) -

(427,940) 26,805
Change in cash position (313,350) 139,218
Cash, beginning of year 414,576 275,358
Cash, end of year $ 101,226 $ 414,576




1. Summary of Significant Accounting Policies
Nature of Operations Calgary Military Family Resource Centre (the "Centre") was
incorporated under the Societies Act of Alberta on March
15, 1991 as a non-profit organization formed for the purpose
of providing family support services to the military
community. The Centre is dependent on continuing funding
from the Director of Military Family Services (Note 8) and
other support from its sponsors. The Centre is exempt from
tax under Section 149 of the Income Tax Act and is a
registered charity.
Basis of Accounting The financial statements of the Centre have been prepared
by management in accordance with Canadian accounting
standards for not-for-profit organizations ("ASNPO"). These
are the Centre's first financial statements in accordance
with ASNPO. An explanation of how the transition to ASNPO
has affected the opening statement of financial position is
described in Note 2. These financial statements have, in
management's opinion, been properly prepared within the
framework of significant accounting policies described
below.
Use of Estimates The preparation of financial statements in conformity with
ASNPO requires management to make estimates and
assumptions that affect the amounts reported in the
financial statements and accompanying notes. Actual results
could differ from those estimates. The financial statements
have, in management's opinion, been properly prepared
using careful judgment with reasonable limits of materiality
and within the framework of the significant accounting
policies.
The valuation of inventory is based on management's best
estimate of obsolete inventory.
The valuation of property and equipment is based upon
management's best estimate of the future benefit of the
related asset and the amount recorded for amortization is
based on management's best estimate of the remaining
useful lives of the assets.
March 31, 2013 and March 31, 2012
Calgary Military Family Resource Centre
Notes to Financial Statements
Calgary Military Family Resource Centre
Statements of Cash Flow
The accompanying notes are an integral part of these financial statements. 6 7
1. Summary of Significant Accounting Policies (continued)
By their nature, these estimates are subject to
measurement uncertainty, and the effect on the financial
statements of future changes in such estimates could be
material. Changes in estimates are recognized in the period
of determination.
Cash Cash consists of balances with financial institutions.
Restricted Cash Restricted cash consists of funds received from casino
fundraisers and interest thereon. The usage of these funds is
restricted by Alberta Gaming and Liquor Commission
("AGLC").
Short Term Investments The short term investments represent Guaranteed
Investment Certificates ("GICs"), which mature in February
and March 2014 and earn interest at a rate of 1.15%.
Inventory Inventory is valued at the lower of cost and net realizable
value. Inventory is accounted for on a first in first out
("FIFO") basis.
Property and Equipment Property and equipment are recorded at cost. The Centre
provides for amortization using the declining balance
method at rates designed to amortize the cost of the
property and equipment over their estimated useful lives.
The annual amortization rates are as follows:

Automobiles 30%
Furnitures and fixtures 20%
Computer equipment 45%

When an item of property and equipment no longer has any
long-term service potential to the Centre, the excess of its
net carrying amount over any residual value is recognized as
an expense in the statement of revenues and expenditures.
Write-downs are not reversed.
Contributed property and equipment used in the Centre's
normal operations are recorded at fair value at the date of
contribution, when fair value can be reasonably
determined.
March 31, 2013 and March 31, 2012
Calgary Military Family Resource Centre
Notes to Financial Statements
1. Summary of Significant Accounting Policies (continued)
Revenue Recognition The Centre follows the deferral method of accounting for
contributions. Restricted contributions are deferred until
the year the related expenditures are incurred.
Unrestricted contributions are recognized as revenue when
received or receivable. All revenues and contributions are
recognized when the amounts are known, collection is
reasonably assured and the following criteria are met:
Contributions for program related activities include amounts
recovered from activities undertaken by the Centre and are
recognized when the events occur.
Funds received from sale of merchandise and family passes
are recognized at the point of sale.
Donations are recognized upon receipt.
Casino contributions are deferred until the year the related
eligible expenditures are incurred.
Grants are recognized in the period the related expenses
are incurred.
Contributed Materials and
Services The Centre receives various contributions in the form of
materials or services that it uses to carry out its objectives.
Contributed materials and services are recorded only when
the fair value can reasonably be estimated, and where the
materials are normally purchased and would be paid for if
not donated.
Financial Instruments The Centre's financial instruments consist of cash, restricted
cash, short term investments, accounts receivable and
accounts payable and accrued liabilities. Unless otherwise
noted, it is management's opinion that the Centre is not
exposed to significant risks arising from these financial
instruments.
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.
8
March 31, 2013 and March 31, 2012
Calgary Military Family Resource Centre
Notes to Financial Statements
9
2. First-time Adoption
Effective April 1, 2012, the Centre adopted the requirements of the new accounting
framework, ASNPO or Part III of the requirements of the Canadian Institute of Chartered
Accountants ("CICA") Handbook Accounting. These are the Centres first financial
statements prepared in accordance with this framework and the transitional provisions of
Section 1501, First-time Adoption have been applied. Section 1501 requires retrospective
application of the accounting standards with certain elective exemptions and mandatory
exceptions. The accounting policies set out in Note 1 - Summary of Significant Accounting
Policies have been applied in preparing the financial statements for the year ended March
31, 2013, the comparative information presented in these financial statements for the year
ended March 31, 2012, and in the preparation of an opening ASNPO statement of financial
position at the date of transition of April 1, 2011.
The Centre issued financial statements for the year ended March 31, 2012 using generally
accepted accounting principles prescribed by the CICA Handbook Accounting Part
V - Pre-changeover Accounting Standards. The adoption of ASNPO did not result in any
adjustments to the previously reported assets, liabilities, net assets, excess of revenues
over expenses and cash flows of the Centre.
The following exemption was used at the date of transition to ASNPO:
Business combinations
The Centre elected not to apply Section 1582 - Business combinations retrospectively to
past business combinations prior to the date of transition.
3. Inventory
Inventory consists of the following:

2013 2012

Support Our Troops $ 17,129 $ 16,203
Family passes/tickets 3,456 4,835

$ 20,585 $ 21,038

4. Property and Equipment
Property and equipment consists of the following:
Cost
2013
Accumulated
Amortization Cost
2012
Accumulated
Amortization
Automobiles $ 17,408 $ 15,974 $ 17,408 $ 15,360
Furniture and fixtures 2,229 1,478 2,229 1,290
Computer equipment 8,265 1,936 15,481 11,721
$ 27,902 $ 19,388 $ 35,118 $ 28,371
Net book value $ 8,514 $ 6,747

5. Accounts Receivable
Accounts receivable includes $3,026 (2012 - $1,997), representing GST due from the
government.
6. Deferred Contributions
Deferred contributions include unspent casino revenues that have a restricted use and
amounts received as donations and grants that have external restrictions placed on them
by donors. Changes in the deferred contributions balance are as follows:

April 1,
2012
Revenue
Recognized
Funds
Received/
Transferred
March 31,
2013
Casino $ 35,482 $ 45,408 $ 68,309 $ 58,383
Externally restricted funds 14,371 5,319 - 9,052
Community Initiatives Program - - 16,500 16,500
True Patriot Love - - 10,000 10,000
Devon grant - - 3,910 3,910
$ 49,853 $ 50,727 $ 98,719 $ 97,845

March 31, 2013 and March 31, 2012
Calgary Military Family Resource Centre
Notes to Financial Statements
10 11
March 31, 2013 and March 31, 2012
Calgary Military Family Resource Centre
Notes to Financial Statements
9. Financial Instruments (continued)
(a) Credit risk
Credit risk is the risk that the Centre will incur a financial loss because a contributor or
counterparty has failed to discharge an obligation. The Centre's accounts receivable
consists of GST receivable from the government. Accordingly, the Centre views credit
risk on GST as minimal.

The Centre is also exposed to credit risk as a significant portion of the Centre's cash,
restricted cash and short term investments are held at one chartered bank. As such, the
Centre is exposed to all the risks of that financial institution.
(b) Interest rate risk
The Centre is exposed to interest rate risk arising from the possibility that changes in
interest rates will affect the fair value of investments, which includes investments with
maturity periods of one year or less.
(c) Liquidity risk
Liquidity risk is the risk that the Centre encounters difficulty in meeting its obligations
associated with financial liabilities. Liquidity risk includes the risk that, as a result of
operational liquidity requirements, the Centre 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.
Liquidity risk arises from accounts payable and accrued liabilities. The Centre has
sufficient cash to discharge its liabilities.

10. Contributed Materials and Services
During the year, $12,946 (2012 - $6,026) of contributed materials and services were
recognized in revenues and expenditures. Contributed materials consisted of office supplies
and postage, and contributed services consisted of repairs to the Centre owned vehicle,
transportation and workshops.
6. Deferred Contributions (continued)

April 1,
2011
Revenue
Recognized
Funds
Received/
Transferred
March 31,
2012
Casino $ 65,512 $ 32,127 $ 2,097 $ 35,482
Externally restricted funds 20,196 10,536 4,711 14,371
$ 85,708 $ 42,663 $ 6,808 $ 49,853

7. Internally Restricted Reserves
During the current year, the Board of Directors passed a motion to set up an internal
reserve fund to help ensure the long term financial stability of the Centre. $332,275 was
transferred into the fund during 2013 (2012 - $nil). The severance reserve set up in prior
years of $13,821, was also transferred into this reserve. The reserve is determined each
year based on the following:
(a) Total liabilities, including deferred revenue and deferred contributions;
(b) Severance accrual, determined based on number of years worked; and
(c) 25% of expenditures.
8. Economic Dependence
During the year, the Centre received revenue of $443,003 (2012 - $437,754), which
represents 56% (2012 - 54%) of its revenues, from the Director of Military Family Services.
The Centre is also economically dependent on the Area Support Unit Calgary ("ASU") as they
use the ASU's facilities and certain materials and services at no cost (Note 10).
9. Financial Instruments
As disclosed in the summary of significant accounting policies, the Centre holds various
forms of financial instruments. The nature of these instruments and the Centres
operations expose the Centre to credit, interest and liquidity risks. The Centre manages its
exposure to these risks by operating in a manner that minimizes its exposure to the extent
practical.
March 31, 2013 and March 31, 2012
Calgary Military Family Resource Centre
Notes to Financial Statements
March 31, 2013 and March 31, 2012
Calgary Military Family Resource Centre
Notes to Financial Statements
12 13
Calgary Military Family Resource Centre
Notes to the Financial Statements
March 31, 2013 and March 31, 2012
11. Related Party Transaction
The Centre had the following related party transaction in the normal course of operations:
During the year, approximately $10,311 (2012 - $25,753) was contributed by members of
the board. This amount is included in donations revenue.
This is measured at the exchange amount, which is the amount of consideration established
and agreed to by the related parties.
12. Fund-raising Expenses
As required under Section 7(2) of the Charitable Fund-Raising Act of Alberta, the Centre
discloses the following:
Expenses incurred for the purposes of soliciting contributions were $64 (2012 - $306).
March 31, 2013 and March 31, 2012
Calgary Military Family Resource Centre
Notes to Financial Statements
14
35
Thank you to the staff, Board, volunteers and community
members for your contributions of photos, stories and
testimonials.

Design and layout by James Landsburg
Calgary Military Family Resource Centre
4225 Crowchild Trail SW
Calgary, AB T3E 1T8
403-410-2320 ext.3590
info@calgarymfrc.ca
www.calgarymfrc.ca