United Nations Association in Canada - cal.unac.org · cal.unac.org Charitable registration #: 11927-6855 RR0001 September 23, 201 9 . Dear Members of the United Nations Association

United Nations Association in Canada – Calgary Branch

Association canadienne pour les Nations Unies – Section de Calgary

cal.unac.org Charitable registration #: 11927-6855 RR0001

September 23, 2019

Dear Members of the United Nations Association in Canada-Calgary Branch (UNAC Calgary):

On behalf of UNAC Calgary’s Board of Directors, we invite you to attend our upcoming Annual General Meeting (AGM), as announced on Thursday, September 5, 2019.

The voting rights and quorum are all under Article 4, of our Bylaws, including:

• Item 4.12: Quorum for the AGM is either one third of the total membership or 10 members in good standing of the Society

• Item 4.15: Every member in good standing with the society and present tonight is entitled to vote.

• Item 4.17: Voting will take place by a show of your blue voting cards.

The AGM is also an opportunity to get updates on our activities, contribute to future governance decisions, and learn about upcoming events.

Event details Saturday, October 5, 2019

4:30-5:30 pm

Location Taylor Institute for Teaching and Learning

University of Calgary Main Campus Room #: Learning Studios C & D

Agenda: 4:30 – Registration Begins 5:00 – AGM Call to Order

Snacks and refreshments will be provided. Space is limited, so please email [email protected] to reserve your seat no later than September 30th.

We hope to see you there!

Regards,

Raj Dhaliwal (Incoming President) & Rosalinda Hernandez (Co-President) United Nations Association of Canada, Calgary Branch

http://cal.unac.org/

mailto:[email protected]?subject=Yes,%20I%20will%20be%20attending



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United Nations Association in Canada – Calgary Branch Calgary, Alberta T2P 3H6 INFORMATION CIRCULAR

October 5, 2019

PURPOSE OF SOLICITATION

This management information circular (the "Information Circular") is furnished by the board of directors of United Nations Association in Canada – Calgary Branch (the "Society") for use at the annual general meeting (the "Meeting") of members of the Society to be held at the Taylor Institute for Teaching and Learning, University of Calgary Main Campus (Room #: Learning Studios C & D) on Saturday, October 5, 2019 at the hour of 4:30 p.m., MT.

VOTING SHARES AND PRINCIPAL HOLDERS THEREOF

The members of the Society of record at commencement of the Meeting, set by the directors of the Corporation to be October 5, 2019 (the "Record Date"), are entitled to vote at the Meeting on the basis of one vote for each member.

The by-laws of the Society provide that either one third of the total membership or ten (10) members in good standing of the Society or their representatives shall constitute a quorum for any meeting of the Members.

PARTICULARS OF MATTERS TO BE ACTED UPON

To the knowledge of the Society’s directors, the only matters to be placed before the Meeting are those matters set forth in the accompanying Notice of Meeting relating to: (1) receiving reports from the board, (2) receiving the financial statements for the year-ended December 31, 2018 (3) electing directors and (4) amending the bylaws of the Society.

As per the bylaws of the Society, nominations for empty board positions must be submitted prior to the AGM and will be accepted up until 5:00 p.m., October 5, 2019. Nominations for the empty positions may be submitted to [email protected] .

mailto:[email protected]

Annual General Meeting October 5, 2019 Information Circular

United Nations Association in Canada, Calgary Branch 2 of 2

Receipt of reports from the board

The board will place before the Meeting various reports on activities for the year ended December 31st, 2018 and planned for 2019/2020. No formal action will, or is required to, be taken in respect of these reports.

Receipt of Financial Statements

The directors will place before the Meeting the financial statements for the year ended December 31, 2018. No formal action will, or is required to, be taken in respect of the financial statements at the Meeting.

Election of Directors

The Board of Directors presently consists of one president, one treasurer, one vice president, one past president, and three directors (Director of Communications, Director of External Relations, and one Director at Large). Each member of the Board of Directors is elected for two years from the date of their election or until their position becomes vacant pursuant to the bylaws of the Society.

For the upcoming AGM, the following positions are to be elected four (4):

Raj Dhaliwal was appointed to the Board as President at the September 2019 Board of Directors meeting. Raj is intending to let his name stand for ratification for a two-year term as President.

Anush Margaryan was appointed to the Board as Vice President at the March 2019 Board of Directors meeting. Anush is intending to let her name stand for ratification for a two-year term as Vice President.

Blair McCormick was appointed to the Board as Treasurer at the March 2019 Board of Directors meeting. Blair intends to let his name stand for ratification for a 2-year term as Treasurer.

Michelle Crossland was appointed to Director, Communications at the June 2019 meeting. Michelle intends to let her name stand for ratification for a 2-year term as Director, Communications.

Breanna Case was appointed by the Board as Secretary at the March 2019 board of directors meeting. Breanna is not intending to let her name stand for ratification for a two-year term Secretary. It is to be noted that the Secretary position is currently vacant.

Amendments to the Bylaws

Amendments to the Bylaws are discussed and voted on during the AGM. It is to be noted that the board will not be proposing amendments to the bylaws at this time.

GENERAL

All matters referred to herein for approval by the members require a simple majority of the members voting, in person, at the Meeting of the shareholders.



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Election of Board of Directors United Nations Association in Canada, Calgary Branch

2018 Annual General Meeting – October 5, 2019

DIRECTORS NOMINATED FOR ELECTION (4)

Raj Dhaliwal- President

Raj Dhaliwal holds a Bachelor’s degree in Urban Studies, and is currently pursuing graduate studies to develop a greater understanding of how policy and practice, data and technology, and urban systems act as a whole mechanism for sustainable development. Alongside academics Raj has been active in bringing youth voices to city shaping conversations. He has held President and Vice President roles with the Urban Calgary Students Association, The Sustainable Development Goals Alliance, and is also involved in innovation labs to advance ideas that will build resilient cities. While developing his entrepreneurial career, Raj is constantly generating creative ideas with an intention to better the quality of life of individuals, groups, and the greater population.

In order to create social and economic prosperity for all, regenerate the environment, and manage resources efficiently, Raj believes taking a collective impact approach is crucial. As a generational shift occurs along side climate change, he believes it is important for the three sectors of society to tailor measurable plans to fit communities, without compromising communities’ structures to fit existing programs.

As President, Raj is focused on leading new partnerships, educational initiatives, and new engagement strategies to inspire local actions towards the United Nations Sustainable Development Goals.

Raj Dhaliwal was appointed to the Board to the position of President at the September 2019 board meeting. Raj intends to let his name stand for ratification of a 2-year term as President.

Anush Margaryan – Vice President

Anush Margaryan is an internationally trained human rights lawyer, with extensive experience in human rights advocacy, shaping public policies, implementing rights-based social programs in the European region. Anush was the adviser of the Human Rights Commissioner of Armenia on vulnerable groups and led large-scale projects in a non-profit sector on promoting anti-discrimination and religious tolerance. Her specific areas of expertise include UN human rights system, anti-discrimination, freedom of religion or belief, rights of women, children, youth, minorities, refugees, asylum seekers, persons with disabilities, combating hate crimes. Anush holds Bachelor’s and Master’s degrees in Law and a Master’s degree in Human Rights and Democratization. She is passionate about developing and implementing

Annual General Meeting October 5, 2019 Election of Board of Directors


rights-based policies and programs through regular advocacy efforts, building partnerships and empowering communities.

Anush Margaryan was appointed to the Board to the position of Vice-President at the March 2019 board meeting. Anush intends to let her name stand for ratification of a 2-year term as Vice-President.

Blair McCormick – Treasurer

Blair McCormick is a senior non-profit leader with a breadth of experience in governance, strategic planning, finance, government relations membership services, and business operations. Blair has a strong passion for professional development and is currently working on completing his Master of Science in Management and Leadership at Western Governors University. He also holds a Bachelor of Business Administration in Accounting and Information Technology from SAIT and an Organizational Leadership Certificate from the University of Central Missouri.

Having a passion for serving the greater community Blair enjoys giving his time in supporting non-profit organizations. Blair is a certified Child Passenger Safety Technician and enjoys volunteering to promote child passenger safety through public education and advocacy. Blair is looking forward to contributing his skillset to UNAC-Calgary and supporting the great work they are doing.

Blair McCormick was appointed to the Board to the position of Treasurer at the March 2019 board meeting. Blair intends to let his name stand for ratification of a 2-year term as Treasurer.

Michelle Crossland – Director, Communications

Michelle is an accredited communicator with over a decade of experience. She’s worked with clients spanning all sectors including government, not-for-profit, corporate and agency. During the day, Michelle is a senior communications specialist at the University of Calgary where she works with the institution’s sustainability team. Outside of work, she is the proud owner of Preservation PR, where she consults with clients on a variety of communications needs including strategy, content development, social media and media relations, to name a few. She has a passion for sustainability and her goal is to advise companies dedicated to sustainable practices.

Michelle holds a Bachelor of Applied Communication – Public Relations from Mount Royal University and is accredited through the Canadian Public Relations Society. She is also a certified social media specialist and completed training through the International Association for Public Participation (IAP2). In college, Michelle was the recipient of 19 scholarships and was named a 2006 Calgary Herald Class Act. She is also part of the 2019 Association for the Advancement of Sustainability in Higher Education judging panel and sits on the board of directors for the United Nations Association of Canada – Calgary Chapter. Michelle is an avid traveler and is often spotted walking her cat.

Michelle Crossland was appointed to the Board to the position of Director, Communications at the June 2019 board meeting. Michelle intends to let her name stand for ratification of a 2-year term as Director, Communications.

DIRECTORS NOMINATED FOR RE-ELECTION (0)

There are currently no directors up for re-election during this AGM.

Annual General Meeting October 5, 2019 Election of Board of Directors


DIRECTORS NOT UP FOR ELECTION (1-YEAR LEFT IN THEIR TERMS) (1):

Patrick Jones, Director, External Relations

Patrick Jones has recently completed a combined Political Science and Russian Honours degree at University of Calgary. Patrick has been extremely involved in a wide range of student clubs – holding leadership positions such as a Director of External Relations for the University of Calgary Model United Nations Team (UCMUNT), a Sustainability Ambassador for the University of Calgary Office of Sustainability, and as President of the Russian Literacy Club.

Patrick has taken a strong interest in international issues, particularly those related to the United Nations Sustainable Development Goals (SDGs). This passion led him to reach out and mobilize student clubs, university offices, and community organizations to form the Sustainable Development Goals Alliance (SDGA); the first alliance for the SDGs of its kind at any educational institution in Canada.

In addition, Patrick spent two years working as a French Language Monitor at the University of Calgary French Centre where he assisted students and members of the Calgary community improve their oral and written language skills. He has spoken on panels alongside members of government, industry, and non-profit organizations where he expressed hope for his vision of youth empowerment in the implementation of the SDGs.

Patrick hopes to continue working with UNAC-Calgary to increase student participation in the organization and engage a wider range of youth in the Calgary area.

Patrick Jones was appointed to the Board to the position of Director, External Relations in May 2018. Patrick has one year left in his first term as Director, External Relations.

OPEN POSITIONS:

We are currently recruiting for the position of Secretary to the Board.

Secretary

This position is currently vacant. It was decided at the September 2019 board meeting that the position will be filled after the 2019 AGM.

Applications for the open positions should be submitted to [email protected].

mailto:[email protected]

ANNUAL FINANCIAL STATEMENTS

YEAR ENDED DECEMBER 31, 2018

MANAGEMENT’S REPORT

TO THE MEMBERS OF UNITED NATIONS ASSOCIATION IN CANADA - CALGARY BRANCH

FINANCIAL REPORTING

Management is responsible for the preparation and fair presentation of these consolidated 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. Financial information contained elsewhere in this Report is consistent with the financial statements. The Board of Directors and its committees are responsible for all aspects related to governance of the Organization. The Board of Directors have a specific responsibility to oversee management’s efforts to fulfill its responsibilities for financial reporting and internal controls related thereto.

INTERNAL CONTROL OVER FINANCIAL REPORTING

Management is also responsible for establishing and maintaining adequate internal control over financial reporting. The Organization’s internal control over financial reporting includes policies and procedures to facilitate the preparation of relevant, reliable and timely information, to prepare financial statements for reporting purposes in accordance with generally accepted accounting principles and provide reasonable assurance that assets are safeguarded.

Management assessed the effectiveness of the Organization’s internal control over financial reporting as of December 31, 2018. Based on this assessment, management concluded that the Organization maintained effective internal control over financial reporting as of December 31, 2018.

R. Hernandez J. Salazar

President Treasurer February 19, 2019

ANNUAL FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31, 2018

UNITED NATIONS ASSOCIATION IN CANADA – CALGARY BRANCH 3

BALANCE SHEET

(in Canadian dollars)

Note Year Ended December 31

2018 2017 ASSETS Current assets Cash and cash equivalents 99,926 77,221

Trade and other receivables 5, 9 - -

99,926 $77,221

Non-current assets Property, plant and equipment 6 269 403

Total assets 100,195 $77,625

LIABILITIES Current liabilities Trade and other Payables 12,000 10,000

Non-current liabilities Deferred contributions 7, 9 84,142 60,902

Total liabilities 96,142 $70,902

Net assets Unrestricted net assets balance, beginning of year 6,723 8,572

(Deficiency) excess of revenues over expenses (2,670) (1,849)

Unrestricted net assets balance, end of year 4,053 6,723

Total net assets and liabilities 100,195 $77,625

See accompanying notes to the financial statements

On behalf of the Board:

R. Hernandez J. Salazar

President Treasurer



STATEMENT OF EARNINGS AND COMPREHENSIVE INCOME


Year Ended December 31

Note 2018 2017 Revenue and other

Amortization of deferred contributions 7 49,441 49,990 Unrestricted contributions 1,494 1,431 Donations In-kind 10 1,200 1,200

Total Revenues

$52,135 $52,621

Expenses

Operating 10 1,200 1,200 Sponsorships

42,000 36,190

Depreciation

134 202 General and administrative

11,471 16,879

Total Expenses

$54,805 $54,471

Operating earnings

$(2,670) $(1,849)

Excess of revenues over expenses

$(2,670) $(1,849)




STATEMENT OF CASH FLOWS


Year Ended December 31

Note 2018 2017

Operating activities

Excess of revenues over expenses (2,670) (1,849) Adjustments for non-cash and other items:

Depreciation 6 134 202 Changes to non-cash working capital balances:

Deferred contributions 7 23,240 (48,816) Other non-cash charges to operations 2,000 9,429

Net cash flow from operating activities $22,705 $(41,034)

Investing activities

Property, plant and equipment expenditures 6 - -

Net cash flow used in investing activities $- $-

Net change in cash 22,705 (41,034)

Cash balance, beginning of year 77,221 118,255

Cash balance, end of year $99,926 $77,221




NOTES TO THE FINANCIAL STATEMENTS

December 31, 2018

(IN CANADIAN DOLLARS)

1. GENERAL

The United Nations Association in Canada – Calgary Branch (herein referred to as the Organization) is a not for profit registered charity which brings made-in-Calgary solutions to challenges of the global commons. Its mandate is to educate and engage Calgarians in the work of the United Nations, the critical global issues, and to build public support in Calgary for the United Nations.

2. BASIS OF PREPARATION

The Organization prepares its annual financial statements in accordance with Canadian Public Sector Accounting Standards for Not-for-Profit Organizations. The annual financial statements have been prepared on a historical cost basis and include the accounts of the Organization.

3. SIGNIFICANT ACCOUNTING JUDGMENTS, ESTIMATES AND ASSUMPTIONS

The Organization makes estimates and assumptions concerning the future that may, by definition, differ from actual results. The following are the estimates and judgments applied by management that most significantly affect the Organization’s financial statements. These estimates and judgments have a significant risk of requiring a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

CASH AND CASH EQUIVALENTS

Cash and cash equivalents include short-term investments with a term to maturity of three months or less when purchased.

PROPERTY, PLANT AND EQUIPMENT

CARRYING VALUE

Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. The initial cost of a property, plant or equipment comprises its purchase price and any costs directly attributable to bringing the asset into operation. The purchase price is the aggregate amount paid and the fair value of any other consideration given up to acquire the asset.

DEPRECIATION AND DEPLETION

Property, plant and equipment are depreciated under the straight line method of 36 months.



IMPAIRMENT

At the end of each year, the Organization reviews the property, plant and equipment for circumstances that indicate that the assets may be impaired. If any such indication of impairment exists, the Organization makes an estimate of its recoverable amount. An asset’s recoverable amount is its fair value less selling costs. Where the carrying amount of an asset exceeds its recoverable amount, the asset is considered impaired and is written down. The impairment loss is recognized as an expense in the statement of comprehensive income.

Impairment losses are reversed in subsequent periods when objective evidence exists to suggest that there has been an increase in the recoverable amount of a previously impaired asset that is expected to continue in the foreseeable future. The carrying amount of the asset is increased to the revised estimate of its recoverable amount not exceeding the carrying amount that would have been determined had no impairment loss have been recognized for the asset in prior periods. A reversal of an impairment loss is recognized immediately in the statement of comprehensive income.

FINANCIAL INSTRUMENTS

The Organization recognizes financial assets or liabilities when it becomes a party to the contractual provisions of a financial instrument. Financial assets and liabilities within the scope of IAS 39 are classified as either financial assets or liabilities at fair value through profit and loss, loans and receivables, held to maturity investments, available for sale financial assets, or financial liabilities at amortized cost as appropriate.

FINANCIAL ASSETS AND LIABILITIES AT FAIR VALUE THROUGH PROFIT OR LOSS

Financial assets and liabilities at fair value through profit or loss includes financial assets and liabilities held-for-trading and financial assets and liabilities designated upon initial recognition at fair value through profit or loss. Financial assets and liabilities are classified as held-for-trading if they are acquired for the purpose of selling in the near term.

LOANS AND RECEIVABLES

Loans and receivables are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. After initial measurement, loans and receivables are subsequently carried at amortized cost less any allowance for impairment. Amortized cost is calculated taking into account any discount or premium on acquisition and includes fees that are an integral part of the effective interest rate and transaction costs. Gains and losses are recognized in the statement of comprehensive income when the loans and receivables are derecognized or impaired, as well as through the amortization process.

FINANCIAL LIABILITIES AT AMORTIZED COST

All loans and borrowings are initially recognized at the fair value of the consideration received less directly attributable transaction costs. After initial recognition, interest bearing loans and borrowings are subsequently measured at amortized cost using the effective interest method. Gains and losses are recognized in the statement of comprehensive income when the liabilities are derecognized, as well as through the amortization process.

FAIR VALUE

The fair value of financial instruments that are actively traded in organized financial markets is determined by reference to quoted market bid prices at the valuation date. For financial instruments that have no active market, fair value is determined using valuation techniques including the use of recent arm’s length market transactions, reference to the



current market value of equivalent financial instruments and discounted cash flow analysis.

REVENUE RECOGNITION

The Organization follows the deferral method of accounting for contributions. Contributions externally restricted are deferred and recognized as revenue in the year in which the related expenses are recognized. Unrestricted contributions are recognized as revenue when received or receivable if the amount to be received can be reasonable estimated and collection is reasonably assured.

DONATED SERVICES

The fair value of donated services is reflected as revenue and as an expense in the statement of comprehensive income.

5. TRADE AND OTHER PAYABLES

All amounts are short-term. The carrying values of trade payables and other payables are considered to be a reasonable approximation of fair value.

December 31, 2018

December 31, 2017

Accrued payables 12,000 (10,000)

$12,000 $(10,000)

6. TRADE AND OTHER RECEIVABLES

Trade and other receivables are non-interest bearing and are generally on 30 to 60 day terms.

As at December 31, 2018 and 2017, respectively, none of the receivables have been assessed as impaired.

December 31, 2018

December 31, 2017

Accrued receivables - -

$- $-



7. PROPERTY, PLANT AND EQUIPMENT

The Organization depreciates its property, plant and equipment (PP&E) using the Declining Balance method. PP&E consist of the organization’s electronic equipment, software and website.

Total Cost:

Balance at December 31, 2016 9,297

Additions - Disposals -

Balance at December 31, 2017 9,297

Additions - Disposals - Balance at December 31, 2018 $9,297

Total

Accumulated depletion, depreciation and impairment losses:

Balance at December 31, 2016 8,692 Depreciation charge 202 Disposals -

Balance at December 31, 2017 8,894 Depreciation charge 134 Disposals - Balance at December 31, 2018 $9,028

Net carrying value

At December 31, 2016 604.94 At December 31, 2017 403 Balance at December 31, 2018 $269



8. DEFERRED CONTRIBUTIONS

The Organization follows the deferral method of accounting for contributions. Restricted contributions are recognized as revenue in the year in which the related expenses are incurred. Unrestricted contributions are recognized as revenue when received or receivable if the amount to be received can be reasonably estimated and collection is reasonably assured.

December 31,

2018 December 31,

2017

Opening balance 60,902 109,717

AGLC revenue 72,681 1,175

Amortization of deferred contributions (49,441) (49,990)

$84,142 $60,902

9. FINANCIAL RISK MANAGEMENT AND OBJECTIVES

The Organization has financial assets and liabilities such as accounts receivable, accounts payable and accrued liabilities, which arise directly from its business. All expenses and financial liabilities arising from the the organization’s business are approved by the board.

The main risks arising from the Organization’s financial instruments are liquidity risk.

LIQUIDITY RISK

The Organization’s principal sources of liquidity are its cash flow from operations. As a result, the Organization may eliminate or adjust the levels of operational and capital spending to maintain its liquidity.

A contractual maturity analysis for the Organization’s financial liabilities as at December 31, 2018 is as follows:

Within 1 Year 1 to 5 Years Total Trade and other payables 12,000 - 12,000 Deferred contributions 84,142 84,142 Total $12,000 $84,142 $96,142

CAPITAL MANAGEMENT

As a not-for-profit entity, the Branch’s operations are reliant on revenues generated annually. The Branch has accumulated unrestricted balances over its history. A portion of the accumulated fund balances is retained as working capital which may be required periodically due to timing delays in receiving primary funding. The remaining surplus is available for the use of the Branch at the discretion of the Board.

The Branch also has externally restricted funds and deferred revenue and has complied with any externally imposed restrictions relating thereto.



10. FINANCIAL INSTRUMENTS

CARRYING VALUES

Set out below are the carrying amounts, by category, of the Organization’s financial assets and liabilities that are reflected in the financial statements.

December 31, 2018

December 31, 2017

Financial assets

Trade and other receivables(1) $- $- Financial liabilities

Trade and other payables(1) (2) $12,000 $10,000

(1) Carried at cost which approximates the fair value of the assets and liabilities due to the short-term nature of the accounts.

(2) Consists of accounts payable and accrued liabilities. Restricted gaming funds are only paid until approved by the Alberta Gaming and Liquor Commision (AGLC). Approval by AGLC was received and payment has been disbursed in 2018.

11. DONATED SERVICES

The value of donated services has been determined as follows:

Office facility – the value to be used should be the fair market value of the facility which the Organization would otherwise rent if the contributed facility were not available. The fair value of the facility donated has been determined using a market rate of $100 per month. As such, $1,200 for such facility has been reflected in the statement of comprehensive income.

Documents

United Nations Association in Canada - cal.unac.org · cal.unac.org Charitable registration #: 11927-6855 RR0001 September 23, 201 9 . Dear Members of the United Nations Association