ANNUAL REPORT 2017
BROMLEY ROAD BAPTIST CHURCH
OUR VISION
To be a church that does not make it difficult for people to turn to God.
OUR MISSION
To lead people into a growing relationship with Jesus Christ, one step at a time.
CONTENTS 2017 AT-A-GLANCE
1
SENIOR PASTOR
4
PASTOR OF YOUTH & FAMILY MINISTRIES
5
CHILDREN’S MINISTRY COORDINATOR
6
BOARD OF DEACONS
7
BOARD OF MANAGEMENT
8
MISSIONS TEAM SHINE ON SUMMER CAMP PASTORAL CARE
10 11 12
TREASURER 13 AUDITOR’S REPORT
21
CHURCH ORGANIZATION AND OFFICERS 2018
32
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2017 AT-A-GLANCE 100
3
4
1
Average Sunday Morning Attendance
Average Sunday BRBC Kids Attendance
Average Sunday Nursery Attendance
Total Number of Baptisms in 2017
147
134
Average Sunday Morning Attendance since 2013
115
109
100
134
81
102
Total Number of Facebook Page ‘Likes’
Total Number of Instagram Followers
Total Number of Twitter Followers
31
5
11
Total Number of Instagram Posts
Total Number of Teaching Series
Average Friday Night Youth Group Attendance
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+1
Additions by Baptism Angelique Jeanty
(as of January 1, 2018)
Active Reductions by Death
-7
Membership Summary
Jean Gamble Neil Johnston Colin King Bert Perera Shirley Stone Dennis Fleck (Non-Active) Lorraine Sollows (Non-Active)
Full Associate
167
Non-Resident Full Associate
-7
Joe Foster Kay Foster Michael Franklin Evelyn Franklin Nancy Summers (Non-Active) Marc Wyatt (Non-Resident) Kim Wyatt (Non-Resident)
65 3
68
Non-Active Reductions by Transfer
151* 16
Full Associate
155 10
165
Total Membership: 406 * Includes correction of figure in the 2016 Annual Report
174
138
Attendance on Easter Sunday
Attendance at Shine On Sunday
$357,996
$17,107
Total Budget Item Donations Received
Grants Received towards Shine On Summer Camp
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CREATING SPACE FOR GOD TO CHANGE LIVES
Sunday mornings, and particularly sermons, do not have a reputation of getting kids/teens to jump out of bed to attend. Our kids are no different. However, Bromley sermons have been our best case scenario. The teaching is real, funny, honest, down to earth and makes sense to us. It takes scripture and, through well planned and supported series, translates the text into how to apply it to our current lives and world. Rob doesn’t always leave us feeling ‘comfortable’, which is one of the reasons I love for my kids to be in the service. Our faith is presented, not as him preaching ‘at’ us, but as him going forward with us in it, challenging growth. - Shelley
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SENIOR PASTOR ROB SELLITTO The month of May is a month of celebration in our home as both Jill and Nevaeh’s birthdays during the month. For Nevaeh’s birthday we are thinking through what she wants to do, who she wants to invite, and when we’ll celebrate. When we have that all figured out, she’ll bring the invitations she makes to her friends at school, and invite them to her party. Her friends will then show up to the celebration, bringing their gifts and love for her. In many ways I feel like 2017 at Bromley was a lot like this. I believe God has been continuously inviting us into his presence; to bring our gifts and to celebrate and love Him. This past year I have had the privilege of watching many of you bring your gifts to God in service and love, and celebrated alongside you as we saw the goodness of God together. On Sunday mornings we explored what God invites us, as a church, to be as we went through 1 Corinthians. We also looked at practical ways to deal with entitlement and to grow in intimacy with God through prayer. I had the privilege of teaching two courses this year at Bromley. One focused on how to read the Bible and another focused on how to share our faith. I am so thankful for the privilege to explore those topics with you. I was also blessed by you as a church as you allowed me to attend the Arrow Leadership program. I don’t think I have ever been part of a learning community that has impacted my life more than that program did. I am so grateful to have had that opportunity. Thank you.
In 2017 a group of 6 of us had the opportunity to attend the first ever Canadian Church Leaders Conference at Connexus Church in Barrie. It was a great time of learning and hearing from God. It was exciting to return home and see how God spoke to the other 5 who attended and the passion He gave them to reach people for Jesus. As a result, they shared their passion and invited others into it, discerning a way forward as a church with a vision to share Jesus with those who don’t know him. What resulted was a shift in how we celebrate Sunday mornings together. Thinking about who is not here as much as who is, working to create space for God to change lives. There is still work to be done, but 2017 was a great first step in the invitation God extends to us. As we look forward in 2018 I pray we continue to remember that invitation. To be a church that leads people in a growing relationship with Jesus Christ, one step at a time. And as we respond to His invitation with our gifts, I pray that we also take the time to celebrate the goodness of God in our lives.
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PASTOR OF YOUTH & FAMILY MINISTRIES NATHAN MARTIN 2017 was a year of continuing to create a space where we experience Jesus, take next steps in faith, and form Christian community. Especially at our winter retreats, I have many stories of what God’s up to and how he’s at work. Highlights of our year include: laser tag, grad and Christmas banquets, sleepovers, the Bromley Bake Off, baking cookies for our shut ins, and experiencing Jesus. I want to thank Sam, Lisa, and Glenn for dedicating their Friday nights to this ministry! They are making a difference in the lives of students! I’m encouraged by our youth who invite their friends out on Friday nights. Just to give you an idea of how much this happens: about half of the youth who have come have no family connection with the church, but came because they were invited by a friend. Many of them don’t go to church otherwise and aren’t sure about what they believe yet, but watching and equipping our youth to carry out God’s mission in their schools and lives is what the gospel is about and is what we were all created for. On Sunday mornings, we’ve been seeing our students grow in their knowledge and coming closer as a community. Thanks to David and Jeff for serving this past year!
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CHILDREN’S MINISTRY COORDINATOR GABBY REID 2017 was a year of new and change within Bromley Kids. In January, we started the conversation of changing the Basement not only to include both Nursery and Sunday School children, but to create a space that welcomed children, helped to make them feel valued as members of our church community and foster a growing relationship with Jesus Christ. By May, we had a plan and with approval from our church community, the building began! By end of the Summer, the basement at Bromley Road was transformed by a little paint, new furniture, and exciting new toys. The space, since the Fall, has allowed children of all ages the opportunity to run, play, grow and learn. Our Nursery age children, especially, are enjoying the new space as it allows them a bigger space to make messes, learn from their older friends and be as loud and rambunctious as they want! There have been a few challenges that have crept up along the journey of 2017, but God has been faithful and ever present in our Sunday activities whether it be a big Easter Egg Hunt, movie Sunday, making forts/tents or simply enjoying a nice snack while listening to God’s word. The children of Bromley are now in a space that says “Welcome! We’re so glad you’re here” and the families of Bromley can have confidence that while they are playing and learning in this new environment they are safe, well loved and learning about Jesus!
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BOARD OF DEACONS ELEANOR SMILEY, CHAIR “Leading people into a growing relationship with Jesus Christ, one step at a time” The primary focus of Deacons this year revolved around the statement above. It is a multifaceted issue but after many prayers, meetings and conversations, it was discerned that the first step would focus on what worship should look like. We wanted our Sunday morning service to have a single focus and that all elements in the service (music, video, skits, etc.) would all work together to help move people (churched and unchurched) toward the message of the day. We wanted an environment that is welcoming and joyful, a space and environment for God to change lives. As you are aware, a number of changes have been introduced but it is still a work in progress.
As communications in the past appeared to be lacking/weak, we have strived to keep the congregation informed and involved with information and Q&A sessions. We were pleased with the interest in and support for our Syrian refugee family. Many took the time to offer friendly words of encouragement and support to them during Sunday coffee time. Looking ahead to 2018, Deacons are focused on supporting the pastoral team as we all work towards “leading people into a growing relationship with Jesus Christ, one step at a time”. We are excited to see where God is leading us.
A number of Deacons along with Pastor Rob attended the “Canadian Church Leaders Conference” and found it to be very informative and uplifting.
In June 2017 I attended the Canadian Church Leaders Conference together with 5 others from Bromley and it had a tremendous impact on my vision of the Church and its mission. We have to open our doors to those that don’t know Jesus, but we also have to open our hearts to Jesus’s commission to us all - The Great Commission. We need to think more about others and less about ourselves, and we need to welcome unbelievers helping them find Jesus and grow in their relationship with Him. - Marie-Josée
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BOARD OF MANAGEMENT PAUL BLACK, CHAIR In 2017, the Board of Management included Paul Black (Chair), Lisa Praine (Vice-Chair), William (Bill) Crompton (Secretary), Ian Smiley, and Janet Brewer. I wish to thank all members of the Board for their service and dedication to our church. In 2017, we continued our work n the adoption and revision of Operating Policies including our rental policy, Human Resources policy, and the Plan to Protect policy for children, youth, and vulnerable adults. Special thanks to Nathan Martin and Gabby Reid who worked hard to finalize and implement the Plan to Protect policy in our ministries. In addition to these projects, we were also able to renovate and refresh the kids ministry space in the basement. Working closely with Gabby, we were worked to paint and renew these spaces to create a fun and exciting environment for our kids’ ministry. We are excited to see how God uses this space in the coming years. I’d like to thank the Indoor and Outdoor Working Teams for their continued help throughout 2017 to keep both the interior and exterior of the church looking its best. The Indoor Team was especially busy this year as they undertook much of the painting in the basement. Thanks once again to the tireless efforts of Ian and Eleanor Smiley, Karen Lorimer and others, we also continued to support our Syrian refugee families throughout 2017. Thanks to your generous support, we raised over $44,000 in support of this ministry effort and were able to sponsor 7 families in total.
We also saw some operational staff turnover in 2017. Helen Flaherty, our long-time Administrative Secretary in the church office, and Kiros Tsegay, our caretaker, both left their positions at the end of 2017. We are thankful for the service of both these staff at our church for the past many years. In addition to the oversight of the church building and human resources, the Board of Management is also responsible for oversight of the church finances. Thanks to your generous support, we finished 2017 having exceeded our budget targets with very small deficit of approximately $2,100 in the General Fund. Your financial support allows us to be the church in our community - thank you! As we look ahead to 2018, we have several major projects that will require our attention. Our hope is to use some of the bequest funds received during 2017 to complete some of them. Our hope is to create environments that support our church mission and vision and to facilitate programs and ministries that help to lead people into a growing relationship with Jesus Christ, one step at a time.
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CONGREGATIONAL MEETINGS RECAP CONGREGATIONAL MEETING APRIL 2, 2017
Highlights: Approved the nomination of Janet Brewer to the Board of Management
REJOICE! ANNUAL GENERAL MEETING MAY 28, 2017
Highlights: • Celebrated what God accomplished through Bromley in 2017 • Adopted the Plan to Protect policy for Children, Youth and Vulnerable Adults • Gave an overview of the planned KidZone renovations • Adopted to the 2016 audited Financial Statements
REIMAGINE: CHURCH FAMILY MEETING NOVEMBER 19, 2017
Highlights: • Established clarity around our church’s mission and vision. Our mission is “To Lead People into a Growing Relationship with Jesus Christ, one step at a time”. Our Vision is “To be a church that does not make it difficult for people to turn to God”. • Adopted to the 2018 budget of $339,372 • Approved the nominations to the various leadership positions for 2018 and beyond • Appointed McKechnie and Co. as auditors for 2017
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MISSIONS TEAM NORMAN WORMALD, CHAIR Our Partners in Mission in 2018 included CBM Missionaries Bruno and Kathleen Soucy, Matthew House Ottawa, and Iglesia Bautista Emmanuel in El Salvador. What follows are updates on each of these partnerships: Bruno and Kathleen Soucy The Soucys spent eight weeks with Fraternidad de Iglesias Bautista de Cuba (FIBAC), early in the year. Their activities included assisting learning/ serving teams that visited from Canada, attending strategic planning sessions and participating in an ordination service at William Carey Baptist church in Havana. In October, the Soucys were able to provide an update in person as they joined Bromley’s October 8 worship service. El Salvador Mission Trip 2018 After prayerful consideration early in the year, a mission trip to El Salvador to build a combination youth house and chapel in the Guallinac community would be arranged for Easter 2018. Like Bromley, Emmanual United Church has This was our second time being involved in the “Ride for Refuge”. As always Perry Wong continues to be a great promoter of the event and leading up to the event I was not sure if we could pull it off. The people out for this event come in all shapes, sizes and nationalities. Some come for fun and some come for the challenge and many to support this vital ministry. Either way it was a great way to spend a Saturday morning with friends and family. - Jeff
had a long relationship with IBE so that they as well as Sequoia Community church were invited to participate. Interest was high from all three churches where eight people signed up. Late in the year, the trip dates were shifted from Easter to late July (July 27th through August 7th) as more people could participate (eighteen people). Watch for events as well as the introduction of the team in the coming weeks. Matthew House Ottawa The Ride for Refuge in September was well supported this year with eleven team members riding or walking in support of Matthew House Ottawa. The funds raised by the BRBC Alphas team organized by Perry Wong were $2,835 or roughly 9% of what the twelve Ottawa teams raised. In addition, many volunteers helped register the participants or patrolled the route to be of assistance. As the new year is unfolding, it will be exciting to see as well as participate in what God has planned for Bromley as well as the world.
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SHINE ON SUMMER CAMP NATHAN MARTIN In 2017, we ran three weeks of Shine On, our summer day camp program. Most of the families who attended do not regularly attend the church (although I’ve seen a few of them around more often since camp), which fits in with our vision of Shine On as an outreach to our community, especially to families who have trouble affording day camp programs for their kids. Each week featured a trip, swimming, games, crafts, music, park time, and learning together. New this year, we also ran two weeks of Lead On, a leadership training camp for students entering grades 6-9. This new opportunity helped develop the next generation of leaders in the church, and was an option for youth who graduated from Shine On. Special thanks to our staff: Sydney, Cassidy, Linnea, and Justin who made camp a success! Also, thank you to those who donated to our Shine On Scholarship Fund, helping to sponsor kids to come to camp! We couldn’t have done camp without you. Please be in prayer about Shine On in 2018, as we are going to have to make substantial changes as a result of changes to the Canada Summer Job Program.
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PASTORAL CARE LARAINE BIGHAM, CHAIR Our mandate is to visit the sick and the shut-ins of our congregation and our Biblical mandate can be found in James 1:27 and James 5:14-15: Religion that God our Father accepts as pure and faultless is this: to look after orphans and widows in their distress and to keep oneself from being polluted by the world. (1:27) Is anyone among you sick? Let them call the elders of the church to pray over them and anoint them with oil in the name of the Lord. And the prayer offered in faith will make the sick person well; the Lord will raise them up. If they have sinned, they will be forgiven. (5:14-15) Our group is made up of 11 people, most of whom have taken the Pastoral Care course, and take part in the Pastoral care refresher courses that takes place twice a year. We have also received training from Nathan on the Plan to Protect policy and how it impacts the visits that we do on behalf of Bromley Road. Those we visit are long-time members of Bromley who are now sick or shut-in. Some live in residences and long-term care facilities while others are still at home. There are about 24 people on our list and we try and visit and phone at least once a month. We take a plant and home made goodies at Christmas time. For the past 2-3 years the youth group have made and decorated some of those goodies. At Easter we deliver a plant. We also sign and send birthday and anniversary cards to those on our list. Many other people in the congregation also visit and if you feel called to this kind of ministry please get in touch with me.
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TREASURER PAUL BLACK Our church was once again blessed by the faithful financial support of so many of you in 2017. Through your sacrificial giving, we were able to accomplish he many things that you’ve read about on the earlier pages of this report.
Fund activity beyond the Bequest Fund was limited in 2017. The Capital Projects Fund, which started the year at a $0 balance, has been replenished through the money collected from rental groups who use the building throughout the year.
Our budget for 2017 was $356,490 representing budget decrease of approximately 6.4% from 2016. We met and exceeded our budgeted giving total for the year, receiving $357,996 to the General Fund. Our expenses for the year were also over budget at $360,103. The end result is a small deficit in the General Fund of approximately $2,100.
Last November, our church approved the 2018 Operating Budget of $339,372 together with a commitment to our vision to be a church that doesn’t make it difficult for people to turn to God. I am excited to see how God continues to push us throughout 2018.
Overall, 2017 was a much stronger financial year than 2016. Accounting for the activity in all funds, we finished the year with a surplus of $16,897, largely thanks to significant donations to the Bequest Fund, the Mission Initiatives Fund, and the Capital Projects Fund that were not disbursed during the fiscal year. Once again n 2017, we were able to send early $50,000 to our ministry partners, including over $21,500 to the Canadian Baptists of Ontario and Quebec (CBOQ) and over $2,000 to each of our Partners in Mission. Donations were supplemented in 2017 by grants received from the Government of Canada’s Canada Summer Jobs program and from the CBOQ and Ottawa Baptist Association. All grant funding was in support of our Shine On Summer Camp program. Donations to the Bequest Fund totalled $21,628 in 2017, all received from the estate of Tony Felice. These funds will be designated for expenditure in 2018 in accordance with the church policy. Expenditures from the Bequest Fund in 2017 were for the KidZone renovations in the basement.
Thank you again to the team who works behind the scenes in the various financial administration positions at the church. This includes Sue Andrews and Theresa Fruhwirth, as well as the many Tellers and Ushers who collect and count donations fatihfully each week. On the following pages, please find schedules detailing the activity throughout 2017 in each of our funds, followed by the audited financial statements for 2017. Thank you once again for your continued faithful support of our church.
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GENERAL FUND TO DECEMBER 31 , 2017 (Dollars) 2017 Actual RECEIPTS Donations Designated Offerings Convention and Missions World Relief and Sharing Way Partners in Mission Grants (CBOQ, Canada Summer Jobs, etc.) Use of Facilities Investment Income Unrealized Investment Gains (Losses) Miscelleaneous Transfer from Reserves TOTAL RECEIPTS
2016 Actual
289,871 31,931 21,606 15,851 7,638 17,107 2,758 (137) 3,302 $
389,927
$
276,981 35,522 20,209 19,930 9,545 18,551 9,113 2,794 1,025 6,296 25,000 424,966
2017 Budget
$
2018 Budget
289,512 22,680 11,340 9,000 17,000 6,959 356,491
$
286,750 19,920 9,960 9,000 12,000 1,750 339,380
DISBURSEMENTS Amortization
14,448
16,180
-
-
Building Services Natural Gas Hydro Water & Sewer Insurance Cleaning Supplies Building Repair Heating & A/C Service & Repair Elevator Maintenance & Repair Fire System Maintenance & Repair Yard Maintenance Piano & Organ Tuning Furniture & Equipment Purchase Equipment Service & Repair Audio Visual Supplies Contract Cleaning Service Total Building Services
$
7,178 10,233 1,200 7,589 998 2,566 2,825 1,375 1,871 7,687 1,867 153 150 45,693
$
6,697 15,725 7,295 3,169 1,527 219 6,212 4,343 226 402 8,667 1,208 1,613 138 57,441
$
7,500 13,000 650 6,900 1,750 4,000 2,000 1,250 1,750 6,750 1,200 250 250 150 47,400
$
8,000 12,500 1,200 7,500 1,350 4,000 3,500 1,250 1,750 7,500 800 500 250 200 13,500 63,800
$
2,665 5,001 956 1,672 1,479 140 190 4,262 403 250 17,017
$
2,552 5,027 558 1,206 1,263 1,452 236 4,158 406 524 29 17,410
$
2,500 4,400 1,000 1,000 800 1,000 150 4,200 410 525 300 16,285
$
2,985 4,750 1,000 1,000 1,000 1,000 200 4,400 405 500 2,000 19,240
Support Services Phone & Internet Photocopier Computer Equipment & Supplies Stationery & Postage Miscellaneous & Bank Fees Publicity & Marketing Website Audit Fees Music Copyright Fees Video Copyright Fees Transportation Costs Church Management System Total Support Services
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(Dollars) 2017 Actual Pay & Benefits D301 · Senior Pastor D302 · Pastor Youth & Family Ministries D303 · Children's Ministry Coordinator D320 · Director - Worship D340 · Administrative Secretary D345 · Caretaker D350 · Organist Staff Salaries Summer Camp Staff Pulpit Supply Administrative Secretary Supply Ministry Team Professional Development Benefits Organist Supply Pay and Benefits - Other Total Pay & Benefits Connecting Connection Events Shine On Sunday Lay Leader Development Newcomers' Events Guest Services Team Coffee Hour Reception Committee Senior Pastor Discretionary Pastor Youth & Family Ministries Discretionary Children's Ministry Coordinator Discretionary New Pew Bibles Gym and Lower Hallway Refresh Total Connecting Grow Children Bromley Kids/Tots Program Youth Youth Program Youth Retreats
$
66,951 39,564 7,678 3,700 28,423 13,510 8,162 167,988 17,417 150 6,060 36,418 100 2,892 231,024
$
867 675 3,331 654 150 145 5,821
2016 Actual
$
$
66,015 25,135 4,518 4,860 27,848 16,470 8,662 153,508 21,141 200 522 6,417 36,884 500 219,173
2017 Budget
$
67,244 40,346 7,886 5,200 28,420 13,447 8,162 170,705 15,000 500 525 5,250 36,629 228,609
253 1,083 1,282 424
650 1,000 2,500 250
278 1,096 10,000 14,416
150 150 100 5,200
2018 Budget
$
71,000 41,087 8,012 15,000 11,544 146,643 18,240 500 3,000 28,670 197,053
$
2,000 1,000 3,000 500 750 750 250 300 150 150 8,850
400
$
506
1,036
1,250
800
1,352 2,959
1,112 2,341
2,000 1,500
1,250 1,250
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(Dollars) 2017 Actual Small Groups Small Groups Program Summer Day Camp Stage Design Worship Team Leadership Development Sunday Service Resources Music & Worship Sunday School Bibles Protection Plan Implementation Kids' Zone Improvements Total Grow
$
1,763 2,927 103 55 86 557 340 10,648
$
332 75 414 3,984 21,607 15,851 7,638 49,900
Designated Expenditures Pastor's Vision Refugee Sponsorship Total Designated Expenditures
2016 Actual
$
1,965 4,789 119 29 330 135 193 12,047
$
322 30 120 4,200 20,209 19,930 9,681 500 54,992
$
2,895 23,041 25,936
Miscellaneous Disbursements
$
TOTAL DISBURSEMENTS
2017 Budget
2018 Budget
$
1,250 1,000 500 150 500 500 500 9,150
$
300 350 100 500 4,176 22,680 11,340 9,000 750 49,196
$
8,462 10,346 18,808
7,493
$
$
407,981
TOTAL RECEIPTS
$
EXCESS OF REVENUE (EXPENDITURE)
$
Serve Local Local Serving Opportunities Pastoral Care Gifts Pastoral Care Courses & Training Volunteer Appreciation Ottawa Baptist Association Canadian Baptists of Ontario and Quebec World Relief & Sharing Way Partners in Mission Missional Opportunities Total Serve
$
1,250 1,750 400 500 350 500 8,050
$
300 350 100 750 2,000 19,920 9,960 9,000 42,380
$
-
$
-
17,448
$
-
$
-
$
427,914
$
355,840
$
339,373
389,927
$
424,966
(18,054)
$
(2,948)
INTERFUND TRANSFERS
$
510
$
(24,743)
FUND BALANCE, END OF YEAR
$
324,126
$
341,670
16
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BEQUEST FUND TO DECEMBER 31 , 2017 TOTAL Balance of Fund, beginning of year Income Donations Investment Income Unrealized Investment Gains (Losses) Expenditure KidZone Renovations
21,628 1,996 (99) TOTAL
23,525
8,485 TOTAL
8,485
Excess of Revenue (expenditure) for the year
$
54,057
$
15,040
$
69,097
Balance of Fund, end of year Fund Commitments
Projects Kids' Zone Improvements Youth Ministries Refugee Project Roof Replacement Project TOTAL
Original
Remaining
Commitment
Commitment
9,000 15,000 20,000 28,800 72,800
9,000 6,832 7,311 28,800 51,943
Actual Spending (2015) 8,485 8,485
Future
Status
Commitments
Ongoing Ongoing Ongoing Ongoing
515 6,832 7,311 28,800 43,458 25,639
Uncomitted Funds
HALLEY FUND TO DECEMBER 31 , 2017 TOTAL Balance of Fund, beginning of year Income Investment Income Unrealized Investment Gains (Losses)
$
1,538
$
54
$
1,592
57 (3) TOTAL
54
TOTAL
-
Expenditure Excess of Revenue (expenditure) for the year Balance of Fund, end of year
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BENEVOLENT FUND TO DECEMBER 31 , 2017 TOTAL Balance of Fund, beginning of year Income Donations Expenditure Designated Expenditures
6,027 TOTAL
6,027
4,681 TOTAL
4,681
Excess of Revenue (expenditure) for the year Balance of Fund, end of year
$
9,472
$
1,346
$
10,818
MISSION INITIATIVES FUND TO DECEMBER 31 , 2017 TOTAL Balance of Fund, beginning of year Income Donations
10,100 TOTAL
$
3,066
$
10,100
$
13,166
10,100
Expenditure TOTAL
-
Excess of Revenue (expenditure) for the year Balance of Fund, end of year
18
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CAPITAL PROJECTS FUND TO DECEMBER 31 , 2017 TOTAL Balance of Fund, beginning of year Income Donations Interfund Transfer General to Capital Transfer of Facility Rental Income
7,880 TOTAL
$
-
$
7,880
$
7,880
7,880
Expenditure TOTAL
-
Excess of Revenue (expenditure) for the year Balance of Fund, end of year
SHINE ON SCHOLARSHIP FUND TO DECEMBER 31 , 2017 TOTAL Balance of Fund, beginning of year
$
Income Donations
510 TOTAL
Expenditure Interfund Transfer
510 510
TOTAL
510
Excess of Revenue (expenditure) for the year Balance of Fund, end of year
-
$ $
-
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MEMORIAL FUND TO DECEMBER 31 , 2017 TOTAL Balance of Fund, beginning of year Income Donations
$
7,435
$
20
$
7,455
20 TOTAL
20
TOTAL
-
Expenditure Excess of Revenue (expenditure) for the year Balance of Fund, end of year
20
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AUDITOR’S REPORT Bromley Road Baptist Church Financial Statements December 31, 2017
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BROMLEY ROAD BAPTIST CHURCH
MCKECHNIE & CO. Suite 500, 1390 Prince of Wales Drive Ottawa, Ontario, K2C 3N6
Independent Auditor’s Report
To the Members of Bromley Road Baptist Church We have audited the accompanying financial statements of Bromley Road Baptist Church, which comprise the statement of financial position as at December 31, 2017 and the statements of operations, changes in fund balances 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. Page 2 of 11
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Basis for Qualified Opinion In common with many not-for-profit organizations, Bromley Road Baptist Church derives revenue from donations, the completeness of which is not susceptible to satisfactory audit verification. Accordingly, our verification of these revenues was limited to the amounts recorded in the records of Bromley Road Baptist Church and we were not able to determine whether any adjustments might be necessary for recorded donations, the excess of revenue over expense, cash flows from operating activities for the years ended December 31, 2017 and December 31, 2016, current assets as at December 31, 2017 and December 31, 2016, and fund balances as at January 1 and December 31 for both 2017 and 2016. Our audit opinion on the financial statements for the year ended December 31, 2016 was modified accordingly, because of the possible effects of this scope limitation. Qualified Opinion In our opinion, except for the possible effects of the matters described in the Basis for Qualified Opinion paragraph, the financial statements present fairly, in all material respects, the financial position of Bromley Road Baptist Church as at December 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.
Chartered Professional Accountants, Licensed Public Accountant Ottawa, ON April 24, 2018
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69,097 0 0 69,097
0 $ 0 0 0
$ 372,933 $ 69,097 $
0 223,188 100,939 324,127
$ 22,497 $ 6,227 20,082 48,806
See accompanying notes to the financial statements
Director
Director
1,592 $
1,592 0 0 1,592
0 $ 0 0 0
1,592 $
$ 372,933 $ 69,097 $
Bromley Mission Initiative
13,166 0 0 13,166
0 $ 0 0 0
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10,818 $ 13,166 $
10,818 0 0 10,818
0 $ 0 0 0
10,818 $ 13,166 $
10,818 $ 13,166 $ 0 0 0 0 10,818 13,166 0 0
Halley Benevolent Fund Fund
1,592 $ 0 0 1,592 0
Bequest Fund
$ 137,047 $ 69,097 $ 9,777 0 2,921 0 149,745 69,097 223,188 0
General Fund
Approved on behalf of Bromley Road Baptist Church:
Commitments (note 8)
Balance of funds (note 2) Externally restricted Invested in capital assets Unrestricted
Current Accounts payable and accrued Government remittances payable Deferred contributions (note 5)
Liabilities and Fund Balances
Capital (notes 2 and 4)
Current Cash and investments (note 3) Accounts receivable Prepaids
Assets
Statement of Financial Position As at December 31, 2017
Bromley Road Baptist Church
7,880 $
7,880 0 0 7,880
0 $ 0 0 0
7,880 $
7,880 $ 0 0 7,880 0
0 $
0 0 0 0
0 $ 0 0 0
0 $
0 $ 0 0 0 0
Capital Shine On Camp Projects Scholarship Fund Fund 2017
2016
Total
75,568 237,636 104,034 417,238
110,008 223,188 100,939 434,135
7,455 $ 482,941 $ 510,121
7,455 0 0 7,455
44,193 7,533 41,157 92,883
0 $ 22,497 $ 0 6,227 0 20,082 0 48,806
7,455 $ 482,941 $ 510,121
7,455 $ 247,055 $ 264,977 0 9,777 5,915 0 2,921 1,593 7,455 259,753 272,485 0 223,188 237,636
Memorial Fund
BROMLEY ROAD BAPTIST CHURCH
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Bequest Fund
See accompanying notes to the financial statements
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10,100 3,066 0 13,166 $
0 0 0 0 0 0 0 0 0 0 0 4,681 0 0 4,681 1,346 9,472 0 10,818 $ Page 5 of 11
10,100 $ 0 0 0 0 0 0 0 0 0 10,100
6,027 $ 0 0 0 0 0 0 0 0 0 6,027 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7,880 0 0 7,880 $
7,880 $ 0 0 0 0 0 0 0 0 0 7,880 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 510 0 (510) 0 $
510 $ 0 0 0 0 0 0 0 0 0 510
Halley Benevolent Bromley Mission Capital Shine on Camp Fund Fund Initiatives Fund Projects Fund Scholarship Fund
Revenue Donations $ 289,871 $ 21,628 $ 0 $ Designated offerings 31,931 0 0 Convention and Missions 21,606 0 0 World Relief and Sharing Way 15,851 0 0 Partners in Mission 7,638 0 0 Grants 17,107 0 0 Use of facilities 0 0 0 Investment income 2,758 1,996 57 Unrealized investment gains/losses (137) (99) (3) Miscellaneous 3,302 0 0 389,927 23,525 54 Expense Building services 45,693 0 0 Support services 17,017 0 0 Pay and benefits 231,024 0 0 Connect 5,821 0 0 Grow 10,648 0 0 Serve 821 0 0 Missional Initiatives 0 0 0 Canadian Baptist Missions 21,606 0 0 World Relief and Sharing Way 15,851 0 0 Partners in Mission 7,638 0 0 Ottawa Baptist Missions 3,984 0 0 Designated expenditures 25,936 8,485 0 Amortization 14,448 0 0 Miscellaneous 7,493 0 0 407,980 8,485 0 Excess of revenue over expense (18,053) 15,040 54 Fund balances, beginning of year 341,670 54,057 1,538 Interfund transfers (note 6) 510 0 0 Fund balances, end of year $ 324,127 $ 69,097 $ 1,592 $
General Fund
Statement of Operations and Change in Fund Balances For the year ended December 31, 2017
Bromley Road Baptist Church
2017
Total 2016
45,693 57,441 0 0 17,017 17,410 0 231,024 219,571 0 5,821 3,042 0 10,648 12,018 0 821 11,977 0 0 35,203 0 21,606 20,209 0 15,851 19,930 0 7,638 9,681 0 3,984 4,200 0 39,102 63,958 0 14,448 16,180 0 7,493 17,448 0 421,146 508,268 20 16,897 (66,613) 7,435 417,238 483,851 0 0 0 7,455 $ 434,135 $ 417,238
20 $ 336,036 $ 315,628 0 31,931 35,522 0 21,606 20,209 0 15,851 19,930 0 7,638 9,545 0 17,107 18,551 0 0 9,113 0 4,811 5,019 0 (239) 1,842 0 3,302 6,296 20 438,043 441,655
Memorial Fund
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Bromley Road Baptist Church
Statement of Changes in Cash Flows For the year ended December 31, 2017 Operating activities Excess of revenue over expense Item not involving an outlay of cash Amortization
2017 16,897 $
(66,613)
Change in non-cash working capital Accounts receivable Prepaids Accounts payable and accrued liabilities Government remittances payable Deferred contributions
14,448 31,345
16,180 (50,433)
(3,862) (1,328) (21,696) (1,306) (21,075)
12,857 (208) 20,041 1,916 15,106
(Decrease) increase in cash during the year
(17,922)
(721)
Cash and investments, beginning of year
264,977
265,698
247,055 $
264,977
Cash and investments, end of year
See accompanying notes to the financial statements Page 6 of 11
$
2016
$
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Bromley Road Baptist Church Notes to the Financial Statements December 31, 2017 1.
Purpose of the Organization Bromley Road Baptist Church was incorporated under Part II of the Canada Corporations Act on July 11, 2007. The Church was continued under section 211 of the Canada Not-for-profit Corporations Act on August 18, 2014. It is a registered charity within the meaning of the Income Tax Act and is exempt from income tax. Its primary activity is to preach, teach and promote the Gospel of salvation through faith in Jesus Christ, Son of God, within the local community, throughout Canada and to people everywhere.
2.
Significant Accounting Policies These financial statements were prepared in accordance with Canadian accounting standards for not-for-profit organizations and include the following significant accounting policies: Fund Accounting The Church follows the deferral method of accounting for contributions. The General Fund reports the contributions from the congregation and expenses related to the operations and administration of the ministry. The Bequest Fund reports contributions from estates or funds otherwise left to the Church. The fund is used for approve capital projects or mission initiatives as approved by the congregation. Any investment income earned on the fund is used for the same purpose as the fund. The Halley Bursary Fund was established on December 29, 1982 to assist children to attend summer camps. Investment income earned on the fund is used for the same purpose as the fund. The fund is administered by the Family Ministries Team. The Benevolent Fund reports designated contributions from the congregation to be used exclusively to provide assistance to those who are hurting, suffering or are in need. Investment income earned on the fund is reported as income of the general fund. The fund is administered by the Benevolent Committee. The Bromley Mission Initiatives Fund reports designated contributions from the congregation and fund specific fundraising activities to be used for Mission Trips or Initiatives in Ottawa, throughout Canada, or around the world. Investment income earned on the fund is reported as income of the general fund. The fund is administered by the Missions Team, subject to Board approval. The Shine On Camp Scholarship Fund was established on November 11, 2014 to assist children to attend Shine On Summer Camp, a day camp run by the Church. Investment income earned on the fund is to be used for the same purpose as the fund. The fund is administered by the Treasurer.
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Bromley Road Baptist Church Notes to the Financial Statements December 31, 2017 2.
Significant Accounting Policies (con’t) Fund Accounting (con’t) The Capital Projects Fund reports designated contributions from the congregation and an allocation of 100% (2016 - 100%) of use of facilities income to be used for capital projects. Investment income earned on the fund is reported as income of the general fund. The fund is administered by the Board of Management. The Memorial Fund reports designated contributions made in memory of a member or adherent of the church and can be used for mission or capital projects as determined from time to time. Investment income earned on the fund is reported as income of the general fund. The fund is administered by the Board of Management. Capital Assets Capital assets are recorded at cost and presented on the financial statements net of accumulation amortization. Capital assets are amortized using the declining balance method over the estimated useful lives of the assets at the following annual rates: Building Furniture and equipment
5% 20%
Revenue Recognition Restricted contributions and unrestricted contributions are recognized as revenue of the appropriate fund when received or receivable if the amounts to be received can be reasonably estimated and collection is reasonably assured. Contributed Materials and Services Contributed materials and services are not recognized in the financial statements unless their fair value is determinable, the contributed materials or services are used in the normal course of business and would otherwise have been purchased and their value is significant. During the year contributed materials of $950 (2016 - $0) were recognized in the financial statements. Use of Estimates The preparation of financial statements in conformity with Canadian generally accepted accounting principles 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 expense during the reporting period. Actual results could differ from these estimates.
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Bromley Road Baptist Church Notes to the Financial Statements December 31, 2017 2.
Significant Accounting Policies (con’t) Financial Instrument Measurement Bromley Road Baptist Church initially measures its financial assets and financial liabilities at fair value. The Church subsequently measures all its financial assets and financial liabilities at amortized cost, except for investments in equity instruments that are quoted in an active market, which are measured at fair value. Changes in fair value are recognized in the statement of operations. Financial assets measured at amortized cost include cash, accounts receivable and fixed income investments. Financial liabilities measured at amortized cost include accounts payable and accrued liabilities. Financial assets measured at fair value include investments in mutual funds.
3.
Cash and Investments
Money market funds, measured at fair value Mutual funds, measured at fair value Cash
4.
2017 2016 Book Value Market Value Book Value Market Value $ 5,609 $ 5,609 $ 5,648 $ 5,648 135,539 129,247 130,688 124,636 112,199 112,199 134,693 134,693 $ 253,347 $ 247,055 $ 271,029 $ 264,977
Capital Assets 2017
2016
$
Accumulated Net Carrying Net Carrying Amount Amortization Amount 22,550 $ 0 $ 22,550 $ 22,550 259,097 78,160 180,937 190,460 93,938 74,237 19,701 24,626
$
375,585 $
Cost Land Building Other equipment
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152,397 $
223,188 $
237,636
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Bromley Road Baptist Church Notes to the Financial Statements December 31, 2017 5.
Deferred Contributions Alpha Director of Community Care Fellowship Room Redecoration Food Drive Fourth Avenue Baptist Church Outdoor Ramp Partners in Missions Pastor’s Vision Plant Seed for New Alliances Refugee Sponsorship Soldiers for Jesus Sunday School
$
$ 6.
Received during 2016 year 105 $ 0 $ 1,878 0 2,976 0 100 0 50 0 17 0 0 8,760 4,770 0 115 0 30,683 3,739 25 0 438 0 41,157 $
12,499 $
Expended during year 0 $ 0 0 0 0 0 7,638 2,895 0 23,041 0 0
2017 105 1,878 2,976 100 50 17 1,122 1,875 115 11,381 25 438
33,574 $
20,082
Interfund Transfers Interfund transfers are comprised of the following: General Fund Shine on Camp Scholarships
7.
$
Shine on Camp Scholarship Fund
510 $
(510)
Financial Instrument Risk The Church is exposed to various risks through its financial instruments. The following analysis presents the Church’s exposures to significant risk at December 31, 2017. Credit Risk There are no existing accounts receivable that represent a substantial risk for the Church.
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Bromley Road Baptist Church Notes to the Financial Statements December 31, 2017 7.
Financial Instrument Risk (con’t) Interest Rate Risk The Church is subject to interest rate risk on its fixed interest rate financial instruments. Fixed-rate instruments subject the Church to a fair value risk. The Church is exposed to this type of risk as a result of investments in bonds. However, the risk associated with the investments is reduced to a minimum since these assets are invested in government securities. Other Price Risk Other price risk associated with investments in shares is the risk that their fair value will fluctuate because of changes in market prices. This risk is reduced to a minimum, since the Church mitigates the risk by regularly rebalancing its portfolio and investing in the Canadian financial sector.
8.
Commitments The Church has entered into various agreements related to the ongoing operations of the Church, including snow plowing services, elevator maintenance, photocopier, cleaning and pipe organ, as follows: 2017 -
$ 20,272
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CHURCH ORGANIZATION AND OFFICERS 2018 Staff Member
Position
Rev. Rob Sellitto
Senior Pastor
Nathan Martin
Pastor of Youth and Family Ministries
Gabrielle Reid
Children’s Ministry Coordinator
Michael Morris
Worship Leader
Elisabeth Kelly
Administrative Secretary
Officers
Term End
Name
Clerk
2018
Ron Black
Membership Secretary
2018
Ron Black
Treasurer
2018
Paul Black
Associate Treasurer
2018
Susan Andrews
Financial Secretary
2018
Theresa Fruhwirth
Board of Deacons
2019
Eleanor Smiley
2019
Gord Lorimer
2020
David Jeanty (Vacancy to be filled)
Board of Management
Missions Team
2018
William (Bill) Crompton
2019
Ian Smiley
2019
Lisa Praine
2019
Janet Brewer
2019
Karen Lorimer
2019
John Thompson
2019
Michael Armstrong
2019
Norman Wormald
2019
Alma Orellana
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BROMLEY ROAD BAPTIST CHURCH
bromleyroadbaptist.org