Tuesday, November 19th @11:00 a.m.
Notice of Annual General Meeting
NOTICE IS HEREBY GIVEN that the Annual General Meeting for the Membership of Camping In Ontario will be held on Tuesday, November 19, 2024. The Annual General Meeting will begin at 11:00 am and end at 12:30 pm and will be held for the following purposes:
1 To receive and consider:
a) the Minutes of the 2023 Annual General Meeting;
b) the Minutes of the 2024 Member Meeting;
c) the financial statements of the Association for the fiscal year which ended May 31, 2024; and
d) the reports of the auditors therein
2. To elect Directors
3. To appoint the auditors of the association; and
4. To transact such further and other business as may properly come before the said meeting or any adjournments thereof.
Dated at Toronto, this 17th day of October 2024.
BY ORDER OF THE BOARD OF CAMPING IN ONTARIO
Per: Mark Jaycock
Annual General Meeting of the Members of Camping In Ontario
Niagara Falls Convention, Niagara Falls, Ontario
11:00 a.m., November 19, 2024
Welcome
Approval of Agenda – (new business should be identified at this time)
Approval of Minutes from 2023 AGM
Approval of Minutes from the April 2024 Member Meeting
Business Arising from 2023 AGM Minutes
Association Report
Presentation of Financial Statements
New Business – only as identified at the start of the meeting Board of Directors Election
Adjournment
2023 Annual General Meeting
November 21, 2023 @ 9:00 a.m.
Welcome and Call to Order:
Meeting called to order by: Ellie Abucay-Giammattolo, Chair
Approval of Agenda
Motion to approve the Agenda
Motion by: Melanie Jaycock, Willow Lake RV Campground & RV Park
Seconded by: Darci Lombard, Summer House Park Carried. Carried.
Approval of Minutes from 2022 AGM
Motion to approve the minutes of the 2022 Annual General Meeting
Business Arising from the 2023 AGM Minutes
Motion was made to investigate 3rd party options to move the Septic File forward and to report back.
Indemnify Clause
The Executive Director informed and assured the members that all deductions at source required by Canadian law with respect to the remuneration paid to the Corporation's employees had been made and the funds submitted to the appropriate government agency in a timely basis, all in accordance with applicable Canadian law. She also confirmed that all taxes, including HST, provincial sales tax and income tax had been paid and all forms filed with the appropriate government agencies in a timely manner, all in accordance with applicable Canadian law.
Motion to indemnify and save harmless every director and officer of the Corporation, and his or her executors and administrators, legal representatives, and estates and effects
Executive Director’s Presentation
Alexandra Anderson, Executive Director, read the Executive Director’s Report on the Association’s activities.
Motion to accept the Executive Director’s report as presented
Motion by: Lynn Cheeseman, Killam Seasonal Resorts
Seconded by: Campground
Mike Tomaszewski, Double M RV Resort &
Carried
The membership was informed that CIO was in negotiations with the MECP currently and that all CIO staff and board were under NDAs at the time. The membership will be updated once the NDA’s are lifted.
Motion by: Jan Maat, North Shore RV Park
Seconded by: Mike Tomaszewski, Double M RV Resort & Campground Carried.
Motioned by: Terry Ward, Pine Haven Cottages & Campground
Seconded by: Stéphane Deschênes, Bare Oaks Family Naturist Park Carried
Presentation of Financial Statements
Patricia Maat, Treasurer presented the May 31, 2023, Audited Financial Statements
Motion to receive the Audited Financial Statements for 2022/2023.
Motion to appoint MNP as Auditors for 2023-2024.
New Business
Approval on a new name for the Association was held over until the Spring Meeting. A survey monkey will be sent to the entire membership regarding the name change. The vote on a new name will be held at the spring meeting.
Board of Directors Election
Ellie Abucay-Giammattolo, Chair of the Board Recruitment Committee, presented the committee’s report.
The following Directors have finished the 1st year of their 3year term
Chantal Thomas, Pleasure Park Campground
Matt Den Hollander, Experience Camping Inc
Mark Jaycock, Willow Lake Campground & RV Park
The following Directors have finished the 2nd year of their 3year term:
Lynn Cheeseman, Killam Seasonal Resorts
Dave Hilhorst, Skycroft Campground Resort
Greg Rodgers, Whispering Pines Family Campground
The following Board candidates notwithstanding anything else in the By-Law, meet the following criteria:
a)
b)
d) e)
Be at least 18 years old
Not have been found under the Substitute Decisions Act, 1992 or under the Mental Health Act to be incapable of managing property.
Not have been found to be incapable by any court in Canada or elsewhere
Not have the status of bankrupt
Be an owner, shareholder, or authorized representative of a Member for at least one (1) year immediately before becoming a director c)
For so long as required by law a director must be a member of the Corporation, which shall happen automatically upon election to the board
Motioned by: Patricia Maat, Treasurer
Seconded by: Lynn Cheeseman, Killam Seasonal Resorts Carried.
Motioned by: Patricia Maat, Treasurer
Seconded by: Mark Jaycock, Willow Lake Campground & RV Park Carried.
The Nomination Committee put forth the following names for the 4 vacant board positions.
April McGowan, McGowan Lake Campground
Patricia Maat, North Shore RV Park
Paula Rajkumar, Islandview Trailer Park
Cyndy Bonello, Glen Haven Resort
Nominations were closed.
Adjournment
Motion to adjourn the 2023 Ontario Private Campground Association Annual General Meeting.
Signed on behalf of the Membership
Motion by: Lisa Gow, Carsons Camp
Seconded by: Melanie Jaycock, Willow Lake Campground & RV Park Carried
Motioned by: April Hearns, McGowan Lake Campground
Ellie Abucay-Giammattolo, Chair
April Hearns, Secretary
Members Meeting
The Walper Hotel, Kitchener, ON April 8, 2024 @ 9:30 a.m.
Welcome and Call to Order: Meeting called to order by: Mark Jaycock, Chair
Motion to Change the Name
Motion to change the legal name of the Association from the Ontario Private Campground Association to Camping In Ontario
Motion to add additional locations as potential hosts for future AGM’s for the Association.
The following locations will be added to Article 5 Member’s Meetings 5 01 Place of Meetings Costa Rica, Mexico, Bahamas, Dominican Republic, Jamicia, Caymen Islands, the states of Florida, California, Texas, and Nevada All provinces and territories of Canada are also potential locations.
Motion to Accept General Operating By-law No. 1
Motion to accept the By-laws as presented with the following changes: where the words Ontario Private Campground Association or (OPCA) are referenced, Camping In Ontario is to be substituted and
In Section 5 1 of the Articles, the following locations in addition to Ontario are to be included Place of Meetings to be included Costa Rica, Mexico, Bahamas, Dominican Republic, Jamicia, Caymen Islands, the states of Florida, California, Texas and Nevada All provinces and territories of Canada are also potential locations
Motion by: Stêphane Deschénes, Bare Oaks Family Naturist Park
Seconded by: Susan Moelker, Pine Valley Park Carried
Motion by: Sarah Mann, Red Bay Tent & Trailer Park
Seconded by: Dave Hilhorst, Skycroft Resort Campground Carried
Motion by: Dave Hilhorst, Skycroft Resort Campground
Seconded by: Stéphane Deschênes, Bare Oaks Family Naturist Park Carried.
Motion to adjourn the Member’s Meeting
Signed on behalf of the Membership
April Hearns, Secretary
Mark Jaycock, Chair
Motion by: Sarah Mann, Red Bay Tent & Trailer Park
Independent Auditor's Report
To the Members of Ontario Private Campground Association:
Opinion
We have audited the financial statements of Ontario Private Campground Association (the "Association"), which comprise the statement of financial position as at May 31, 2024, and the statements of operations, changes in net assets and cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.
In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Association as at May 31, 2024, and the results of its operations and its cash flows for the year then ended in accordance with Canadian accounting standards for not-for-profit organizations
Basis for Opinion
We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report We are independent of the Association in accordance with the ethical requirements that are relevant to our audit of the financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Responsibilities of Management and Those Charged with Governance for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in accordance with Canadian accounting standards for not-for-profit organizations, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is responsible for assessing the Association’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Association or to cease operations, or has no realistic alternative but to do so
Those charged with governance are responsible for overseeing the Association’s financial reporting process
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements
As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit We also:
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Association’s internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Association’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion Our conclusions are based on the audit evidence obtained up to the date of our auditor's report However, future events or conditions may cause the Association to cease to continue as a going concern Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit
Oshawa, Ontario
October 17, 2024
Chartered Professional Accountants
Licensed Public Accountants
Current Cash Accounts receivable(Note 3) (Note 9) Short-term investment(Note 4) Prepaid expenses Inventory(Note 5)
Capital assets(Note 6)
Current Accounts payable and accrued liabilities(Note 7) Deferred revenue(Note 8)
Invested in Capital Assets Internally Restricted - Special Projects Unrestricted
of
As at May 31, 2024
169,912 2024 453,413 174,982 61,357 9,433 11,792 710,977 2,407 713,384 36,230 329,371 365,601 2,407 148,428 196,948 347,783 713,384 2023 Assets Liabilities Net Assets
Approved on behalf of the Board
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Director
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Director
fees Government funding (Note 9)
and services
Deficiency of revenue over expenses Expenditures
Salaries, wages and benefits (Note 10)
Skills development fund expenditures
Publications, research and services Annual
Membership
(Note 5) Governance
For the year ended May 31, 2024
(645) 345,405 30,833 140,091 112,405 25,470 15,016 13,018 682,238 286,503 10,833 110,284 111,088 31,148 35,833 17,661 37,217 20,649 4,718 4,753 1,932 8,713 5,615 686,947 2023 (4,709)
transfer (Note 13)
assets, end of year
For the year ended May 31, 2024
Increase (decrease) in cash Cash, beginning of year
Cash, end of year
Camping In Ontario Statement of Cash Flows For the year ended May 31, 2024
58,314 57,212 115,526 337,887 453,413 2023 (167,077) 23,703 788 14,979 188,698 (4,709) 1,932 (2,777) (847) 60,420 (2,361)
Incorporation and nature of the organization
Ontario Private Campground Association o/a
Camping In Ontario Notes to the Financial Statements
For the year ended May 31, 2024
Ontario Private Campground Association (the “Association”) was incorporated without share capital in 1969 under the authority of The Ontario Corporations Act as a not-for-profit organization and thus is exempt from income taxes under the Income Tax Act (“the Act”)
The Association’s purpose is to support and improve the private campgrounds in the Province of Ontario by establishing standards, by the dissemination of information and by representation in the tourism industry and at all levels of government
The financial statements have been prepared in accordance with Canadian accounting standards for not-for-profit organizations set out in Part III of the CPA Canada Handbook - Accounting, as issued by the Accounting Standards Board in Canada and include the following significant accounting policies:
Revenue recognition
The Association follows the deferral method of accounting for contributions, which includes grants and donations. 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.
Membership fees are recognized as revenue over the period of the membership.
Annual convention revenue is recognized in the year in which the related annual convention expenditures are incurred.
Publications, research and services revenue is recognized when services are delivered, the amount to be received can be reasonably estimated and collection is reasonably assured.
Fundraising revenue is recognized when received.
Inventory
Inventory is comprised of apparel and is valued at the lower of cost and net realizable value Cost is determined by the first in, first out method Net realizable value is the estimated selling price in the ordinary course of business, less estimated costs of completion and selling costs.
Capital assets
Purchased capital assets are recorded at cost Contributed capital assets are recorded at fair value at the date of contribution plus all costs directly attributable to the acquisition
Amortization is provided using the straight-line method at rates intended to amortize the cost of assets over their estimated useful lives.
Computer equipment
Office equipment
Long-lived assets
Long-lived assets consist of capital assets Long-lived assets held for use are measured and amortized as described in the applicable accounting policies
The Association writes down long-lived assets held for use when conditions indicate that the asset no longer contributes to the Association’s ability to provide goods and services The asset are also written-down when the value of future economic benefits or service potential associated with the asset is less than its net carrying amount. When the Association determines that a long-lived asset is impaired, its carrying amount is written down to the asset’s fair value. 3years 5years
2. Significant accounting policies (Continued from previous page)
Measurement uncertainty (use of estimates)
Ontario Private Campground Association o/a
Camping In Ontario Notes to the Financial Statements
For the year ended May 31, 2024
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 amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period.
Accounts receivable are stated after evaluation as to their collectability and an appropriate allowance for doubtful accounts is provided where considered necessary. Provisions are made for slow moving and obsolete inventory. Accounts payable and accrued liabilities are recorded at management's estimate for unbilled products and services at year-end Amortization is based on the estimated useful lives of capital assets.
By their nature, these judgments are subject to measurement uncertainty, and the effect on the financial statements of changes in such estimates and assumptions in future years could be material. These estimates and assumptions are reviewed periodically and, as adjustments become necessary they are reported in excess of revenues over expenses in the years in which they become known
Financial instruments
The Association recognizes financial instruments when the Association becomes party to the contractual provisions of the financial instrument
Arm's length financial instruments
Financial instruments originated/acquired or issued/assumed in an arm’s length transaction (“arm’s length financial instruments”) are initially recorded at their fair value
At initial recognition, the Association may irrevocably elect to subsequently measure any arm’s length financial instrument at fair value The Associationhas not made such an election during the year
The Association subsequently measures investments in equity instruments quoted in an active market at fair value Fair value is determined by published price quotations Investments in equity instruments not quoted in an active market are subsequently measured at cost. All other financial assets and liabilities are subsequently measured at amortized cost.
Transaction costs and financing fees directly attributable to the origination, acquisition, issuance or assumption of financial instruments subsequently measured at fair value are immediately recognized in excess of revenues over expenditures. Conversely, transaction costs and financing fees are added to the carrying amount for those financial instruments subsequently measured at cost or amortized cost
Financial asset impairment
The Association assesses impairment of all its financial assets measured at cost or amortized cost Management considers whether there has been a breach in contract, such as a default or delinquency in interest or principal payment in determining whether objective evidence of impairment exists. When there is an indication of impairment, the Association determines whether it has resulted in a significant adverse change in the expected timing or amount of future cash flows during the year
The Association reduces the carrying amount of any impaired financial assets to the highest of: the present value of cash flows expected to be generated by holding the assets; the amount that could be realized by selling the assets at the statement of financial position date; and the amount expected to be realized by exercising any rights to collateral held against those assets.
Any impairment, which is not considered temporary, is included in current yearexcess of revenues over expenditures.
The Association reverses impairment losses on financial assets when there is a decrease in impairment and the decrease can be objectively related to an event occurring after the impairment loss was recognized. The amount of the reversal is recognized in excess of revenues over expenditures in the year the reversal occurs
An allowance for doubtful accounts of nil in 2024 and nil in 2023 has been provided
the year ended May 31, 2024
Short-term investment consists of a guaranteed investment certificate bearing interest at 5 25% per annum (2023 - 4 90%), maturing December 22, 2024 (2023 - December 22, 2023). The fair value of the short-term investment is equal to the carrying amount
Inventory in the amount of $6,194 (2023 - $788) has been recognized as an expenditure during the year, included in membership retention.
and accrued liabilities
Accounts payable and accrued liabilities consist of the following balances:
and accrued liabilities Government remittances
(receivable)
Balance, beginning of year
Less: Amounts recognized as revenue during the year
Add: Membership fees relating to next year
Add: Government funding (Skills Development Fund - Note 9)
Deferred revenue consists of membership fees received during the year for the subsequent period In the prior year, it also consisted of unspent contributions externally restricted for the Association's campground management certificate program. Recognition of these amounts as revenue is deferred to periods when the specified expenditures are made. Changes in the deferred revenue balance are as follows: 36,230 2,4072,407 28,443 7,787 329,371 2023 2023 2023 Net book value 140,673 (140,673) 157,504 171,867
The Association receives the following government funding:
Ontario Private Campground Association
Tourism Economic Development and Recovery Fund The purpose of the program is to support the Camping In Ontario annual conference. Tourism Economic Development and Recovery Fund revenue is recognized based on the funding agreement and in the year in which the related expenses are incurred The Association has recognized nil revenue (2023 - $20,000) related to the Tourism Economic Development and Recovery Fund
Skills Development Fund
The purpose of the Skills Development Fund program is to support project-based solutions to stimulate economic growth in emerging and key growth sectors of Ontario's economy and to increase long-term economic competitive advantage through workforce development strategies that can support workforce sustainability and resilience. The Skills Development Fund revenue is recognized based on the funding agreement and in the year in which the related expenses are incurred The Association has recognized $171,867 (2023 - $10,833) related to the Skills Development Fund, and $27,405 (2023$156,818) is included as receivable at year-end.
Salaries, wages and benefits are broken down into the following areas:
The Association has entered into the following estimated minimum annual payments for the rental of its premises:
The Association, as part of its operations, carries a number of financial instruments It is management's opinion that the Association is not exposed to significant interest, currency, credit, liquidity or other price risks arising from these financial instruments except as otherwise disclosed.
Credit Risk
The Association is subject to risk of non-payment of accounts receivable The Association mitigates this risk by adopting credit policies which include the regular review of their credit limits. Approximately 68 percent of the Association's accounts receivable balance relates to the funding from the Skills Development Fund (Note 9) (2023 - 61 percent of the Association's accounts receivable balance was from three accounts) 106,00680,221 57,301 42,975 286,503 2023
Financial instruments (Continued from previous page)
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 Changes in market interest rates may have an effect on the cash flows associated with some financial assets and liabilities, known as cash flow risk, and on the fair value of other financial assets or liabilities, known as price risk.
The Association is exposed to interest rate risk primarily relating to its short-term investment, which include a guaranteed investment certificate bearing interest at a fixed rate of 5 25% (2023 - 4 90%)
Net assets internally restricted - Special Projects
A portion of the Association's net assets have been restricted as approved by the Board of Directors. Transfers among internally restricted and unrestricted net assets are recorded when approved by the Board of Directors During the year, the Association transferred $27,899 (2023 - $25,470) from unrestricted to internally restricted net assets
The internally restricted net assets - Special Projects was set up to save for future special projects that may not be part of the day to day operating expenditures of the Association The amount of the internally restricted net assets - Special Projects will grow to a maximum of $150,000 Any excess amount over the maximum of $150,000 is earmarked for expenditures to be recognized in the following year.
Subsequent event
On July 23, 2024, the Association changed their legal name to "Camping In Ontario"