WHAIORO TRUST

Ma te Whaioro ka ora te Tangata

Sharing the journey to wellbeing

2017 Annual Report

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TABLE OF CONTENTS

PAGE

Table of Contents ................................................................................................. A

Whaioro Trust Directory…………………………………………………………………………………B

Organisational Structure ......................................................................................C

Vision and Mission………………………………………………………………………………………… D

Whaioro Trust Board Members ........................................................................... E

Chairperson’s Report...........................................................................................F - G

General Manager’s Report .................................................................................H - J

Financial Statements

Statement of Financial Performance…………………………………………….……. 1

Statement of Movement in Equity………………………………………………….…… 2

Statement of Financial Position…………………………………….…………………….. 3

Statement of Accounting Policies……………………………………………………….4 - 5

Notes to the Financial Statements……………………………………………………..6 - 8

Auditor’s Report…………………………………………………………………………………………..9 - 10

B

DIRECTORY as at 30th June 2017

Nature of Business Whaioro Trust is a Mental Health and Addictions organisation providing supported employment services to ngā tangata whaiora (people experiencing mental health issues), counselling services to rangatahi (youth) who are affected by alcohol and other drugs and an Alternative Education program.

Registered Office 74 Grey Street P O Box 178 Palmerston North

Telephone (06) 354-0670

Trustees J Doolan (Chairperson)

H Arapere D Barrett D Emery S Mason T Robinson I Storey M Walsh

General Manager K Bevan

Auditors Cotton Kelly

Palmerston North

Accountants O’Fee NextLevel

Accounting

Palmerston North

Bankers ANZ Banking Group (New

Zealand) Palmerston North

Solicitor Fitzherbert Rowe

Lawyers Palmerston North

C

Board of Trustees

General Manager

Mahi Tu Ora - Vocational Support Services

- EBSE (Evidence Based Supported Employment)

Mahi Taiohi (Youth) - Early Intervention Rangatahi Alcohol & Other Drug Service

- Te Ata Kura Alternative Education

Mahi Tu Ora - Vocational Support Services

- EBSE (Evidence Based Supported Employment

ORGANISATIONAL STRUCTURE as at 30th June 2017

Administration

D

VISION AND MISSION

Moemoea / Vision

Ma te Whaioro, ka Ora te Tangata

(Sharing the journey to wellness)

Our moemoea was derived from the name of the organisation “Whaioro”. Conceptually, it means “to journey

together for mutual benefit”. Its origins are representative of a shared journey by the organisation and

Tangata Whaiora.

Kaupapa / Mission

Ma te matapaki, me te matapono kia urua te Ao Turoa

(Providing opportunities, changing lives)

We see “providing opportunities, changing lives” as people making choices about their future, with the

support of Whaioro Trust.

E

WHAIORO TRUST BOARD MEMBERS as at 30th June 2017

John Doolan CHAIRPERSON

Dennis Emery (Te Runanga o Raukawa)

Hare Arapere (Te Runanga o Raukawa)

Sheena Mason

(MASH Trust)

David Barrett (MASH Trust)

Tracey Robinson (Te Runanga o Raukawa)

Ian Storey (Consumer Representative)

Margaret Walsh (MASH Trust)

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CHAIRPERSON’S REPORT

Tēna koutou katoa

Next year we will be celebrating our 20th year as Whaioro Trust! The last 19 years have seen us meet many challenges, climb many mountains, look for new horisons and achieve many successes as we strived to meet the complex needs of our tamariki, rangatahi and nga tangata whaiora.

During the year, Gail Munro was engaged to assist the trustees with a comprehensive review of our governance charter and code of conduct. As a leading provider of mental health and addictions services, the trustees have ensured that our governance proceedures and code of conduct practices have provided the trust with an excellent and comprehensive document to guide the board of trustees with decision making as the Trust strives to increase its services in an ever changing world.

The Trust continues to grow in strength and confidence and this can be reflected in the leasing of offices in Grey Street, Palmerston North. The trustees and kaimahi now have a place they can call “home”, a sense of their own identity and where there is an open door for those who are in need of our services.

We are now actively looking at how to provide similar facilities for our services based in Levin. We are experiencing loud calls for us to increase our services in Otaki and Horowhenua. At present we are accomodating our kaimahi in two locations in Levin: the alternative education programmes out of a leased building in MacKenzie Street and our councillors sharing the community based rooms at the Jack Allen Centre.

With the Jack Allen Centre planned to be demolished in the new year, the trustees are urgently looking at how best to meet the needs of our kaimahi. Discussions are ongoing with the local council as to their plans for alternative accomodation. There is much urgency to have this matter resolved befor the existing centre is no more.

Whaioro Trust was created as a joint venture partnership between Te Runanga-o-Raukawa and MASH Trust. As we move into our 20th year, reflection will now commence on the relationship with our founding members to determine if the staus quo should remain, or whether now is the time for Whaioro Trust to have its own constitution.

There will be much korerorero with our founding partners to seek their assistance in planning any such move.

It has been a good year for Whaioro Trust!

John Doolan Chairperson Whaioro Trust

Margaret Walsh cutting the cake at the opening of the Grey Street premise

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We can be very proud of the progress we have made to provide services for those who need us while at the same time remaining financially viable. My thanks go to our funders for their continuing confidence in Whaioro Trust.

My thanks also extend to Sheena Mason, the chair of our Finance and Risk Management committee. Her professional skills in finance and all matters accounting have ensured that the trusts finances have been kept above the red line.

Last but not least, our kaimahi!!

Our kaimahi are the engine room of Whaioro Trust. It is they who provide the services, have the interface with our service users, the public, like professionals in the community and with the trustees. They are a great team lead by an inspirational leader, our General Manager: Kelly Bevan.

Well done team and thank you!!

Whaioro Trustees (L to R): Margaret Walsh, David Barrett, Sheena Mason, Ngaroma Whiting (Kaimahi), Kelly Bevan (GM), John Doolan, Ian Storey, Hare Arapere Absent: Dennis Emery, Tracey Robinson

L to R: Dennis Emery, Margaret Walsh, Hare Arapere

H

GENERAL MANAGER’S REPORT

Tēna koutou katoa ngā kai tautoko o tēnei kaupapa whānui o Whaioro Trust. Nau mai, haere mai ki tēnei hui-ā-tau.

Ka nui te mihi kia koutou katoa ngā kaimahi o Whaioro Trust, nā koutou anō i tuku aroha, i tiaki i ngā tangata whaiora, i ngā rangatahi hoki. Te poari matua tēna koutou, me te kaiārahi ko John, ngā momo kaitiaki ō tēnei kaupapa whakahirahira.

Whaioro has had many changes in staffing over the past year with the Alternative Education team: Sonia Whakatihi and William Brokenshaw joining us and the appointment of a new AOD counsellor Jane Masoe. A very recent addition to the team is the Palmerston North office receptionist Te Maioha Keelan Cox. Neville Heihei has stepped into a practice manager role within the rangatahi space and Ngaroma Whiting has moved into a new role as Financial Administrator.

In January Whaioro entered a new lease for the building that the Alternative Education program utilises in McKenzie Street, Levin, this became our third delivery site. This new contract while funded by the Ministry of Education compliments the rangatahi work that the AOD counsellors already do within the local colleges. The opening for this site was attended by Schools, local providers, iwi and Government members

Kelly Bevan

General Manager

Whaioro Trust

Opening of Te Ata Kura Alternative Education programme

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The 3-staff located at Jack Allan House (a community house) benefited from an IT upgrade this year which included a photocopier. We have since been informed that this Council owned facility is to be sold so we are currently looking for another venue for the AoD team Neville and Jane and Wayne the supported employment staff member. Another highlight for Whaioro has been the move from being co-located with Mash to being independently situated at 74 Grey Street. Whaioro opened our new premises on 1 July 2017 with 60 or more in attendance including Iain Les Galloway, Howie Tamati as well as Katherine Cook the CEO of mid Central DHB. We are now managing our own finances, human resources and a range of other administrative areas. We also welcomed ngā tangata whaiora to our new office space, a function we intend to repeat on a regular basis. I want to formally thank Mash for their support over the years with our back-office administration. We miss the company of the various Mash staff members that we interacted with daily but it is good to be able to stand independently on our own two feet. Ngā tangata Whaiora also recently elected Wayne Hanson to represent them on the Whaioro Trust board. I want to thank Ian Storey for diligently travelling from Horowhenua to attend monthly board meetings for the past three years and thank you for the invaluable contribution you made at a governance level.

Howie Tamati and Kelly Bevan

Kipa Arapere and Kelly Bevan with Ian Lees-Galloway

Kelly Bevan with Katherine Cook and Stephanie Turner

Te Maioha Keelan-Cox joined the Whaioro Trust team in 2017

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Evidence Based Supported Employment Coaching

“The supported employment team seek employment and/ training opportunities for Tangata Whaiora within the MidCentral DHB region. Wayne Kiriona provides support to Tangata Whaiora in the wider Horowhenua and Otaki areas. These are very different communities from the Palmerston North, Ashurst, Rongotea and Fielding communities - where Mate Tapiata Bevan and Skip Arapere work. While there are more employment and training opportunities in some communities than there are in others focussing on preparation for work i.e. developing a curriculum vitae, and gaining confidence to participate in the community are very real initial goals for ngā tangata Whaiora. Referrals are sourced from Clinical, non-Clinical services and Self-referrals, with a noted increase in referrals from Corrections. The streamlining of the reporting system has been assisted by using CLOUD and all staff are working confidently and competently with the PRIMHD and RESCALL systems.” - The Supported Employment Team

Alcohol and Other Drug Counselling “Growth, expansion and quality has been the focus this year for the AOD team, with changes in staff and the ability to increase Whaioro Trust capacity in the community. The expansion has been positive for Whaioro Trust through an increased delivery of AOD programmes to students and the maintenance of a service of quality to the local colleges about the dangers of substance abuse”. - The AOD Team Alternative Education – Te Ata Kura The team at Te Ata Kura are near the completion of their first year of operation and we are very pleased with the way they are delivering on this contract. There are three Colleges that refer rangatahi to Te Ata Kura and those students in attendance have achieved credits, returned to school or in some instances gone on to do further training. Well done the Te Ata Kura team and the many support people that help provide this very important program to Rangatahi in and around Horowhenua.

Ma te Whaioro ka ora te Tangata Sharing the journey to wellness

Sonia Whakatihi and Willie Brokenshaw joined the Whaioro Trust team with the Alternative Education

programme in 2017

Jane Masoe joined the Whaioro Trust AOD team in 2017

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FINANCIAL STATEMENTS

Statement of Financial Performance

for the year ended 30 June 2017

Notes 2017 2016

$ $

Total Operating Revenue 1 596,169 520,883

Total Operating Expenses 2 554,712 489,033

Net Surplus 41,457 31,850 The notes on pages 4 to 8 are an important part of, and should be read in conjunction with, the financial statements and the audit report.

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FINANCIAL STATEMENTS - continued...

Statement of Movements in Equity

for the year ended 30 June 2017

Notes 2017 2016

$ $

Equity at beginning of year 591,135 559,285

Net Surplus/(Deficit) 41,457 31,850

Equity at end of year 632,592 591,135

The notes on pages 4 to 8 are an important part of, and should be read in conjunction with, the financial statements and the audit report.

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FINANCIAL STATEMENTS - continued...

Statement of Financial Position

as at 30 June 2017

2017 2016

Notes $ $

Equity

Contingency Fund 10,000 10,000

Retained Earnings 622,592 581,135

632,592 591,135

Represented by:

Current Assets

Cash and Deposits 587,889 551,666

Accounts Receivable 3 54,686 49,458

Total Current Assets 642,575 601,124

Current Liabilities

Employee Entitlements 34,734 31,291

Payables and Accruals 4 25,773 37,223

Total Current Liabilities 60,507 68,514

Working Capital 582,068 532,610

Non Current Assets

Property, Plant and Equipment 5 50,524 58,525

Total Non-Current Assets 50,524 58,525

Net Assets 632,592 591,135 The Board of Trustees of Whaioro Trust authorised these financial statements for issue on 24 November 2017

John Doolan Sheena Mason Chairperson Whaioro Trust Chairperson Whaioro Trust Finance &

Risk Management Committee

The notes on pages 4 to 8 are an important part of, and should be read in conjunction with, the financial statements.

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FINANCIAL STATEMENTS - continued...

Statement of Accounting Policies

for the year ended 30 June 2017

1. General Accounting Policies

The following general accounting policies have been adopted in the preparation of these financial statements

Reporting Entity

The financial statements are for Whaioro Trust

Statutory Base

Whaioro Trust is registered under the Charitable Trusts Act 2005

Measurement Base

The financial statements have been prepared on the historical cost basis

Accounting Policies

The financial statements are prepared in accordance with New Zealand generally accepted accounting principles.

2. Particular Accounting Policies

The accounting policies that materially affect the measurement of Financial

Performance and Financial Position are set out below:

a) Revenue

Revenue comprises the amounts received and receivable under contracts from the District Health Board and the Ministry of Health and other contracts, and amounts received and receivable for services provided to customers in the ordinary course of business.

b) Interest Income

Interest income is accounted for as it is earned.

c) Property, Plant and Equipment

Items of property, plant and equipment are stated at cost less accumulated depreciation and impairment losses. Where an item of property, plant or equipment is disposed of, the gain or loss recognised in the Statement of Financial Performance is calculated as the difference between the sale price and the book value of the asset.

Any items or groups of items which will provide service for longer than 12 months and which cost more than $200 are capitalised and depreciated over their useful lives.

The cost of purchased Property, Plant and Equipment is the value of the consideration given to acquire the assets and the value of other directly attributable costs which have been incurred in bringing the assets to the location and condition necessary for their intended service.

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FINANCIAL STATEMENTS - continued...

Statement of Accounting Policies - continued...

for the year ended 30 June 2017

2. Particular Accounting Policies - continued...

d) Depreciation

Depreciation of plant and equipment is calculated using straight line rates so as to

expense the cost of the assets over their useful lives. The rates are as follows:

%

Buildings 7 to 15

Computer Equipment 17.5 to 67

Computer Software 33.33 to 40

Office Equipment 7.8 to 12

Furniture and Fittings 8.5 to 15

Motor Vehicles 21

e) Differential Reporting

Whaioro Trust qualifies for differential reporting as it is not publicly accountable and does not qualify as large. The Trust has taken advantage of all available differential reporting exemptions except for accounting for goods and services tax.

f) Goods and Services Tax (GST) All amounts are recorded exclusive of GST, except for debtors and creditors, which are stated inclusive of GST.

g) Accounts Receivable

Accounts receivable are carried at estimated realisable value after providing against doubtful debts.

h) Investments

Investments are stated at the lower of cost or net realisable value.

i) Employee Entitlements

Employee entitlements to salaries and wages, annual leave, long service leave and other benefits are recognised when they accrue to employees.

j) Leased Assets

Operating Leases - leases that are not finance leases are classified as operating

Leases. Operating lease payments are recognised as an expense in the periods the amounts are payable.

k) Income Tax

The Trust has charitable status and is exempt from income tax.

3. Changes in Accounting Policies

There have been no material changes in accounting policies. All policies have been applied on a consistent basis with those used in the previous year.

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FINANCIAL STATEMENTS - continued...

Notes to the Financial Statements

for the year ended 30 June 2017

1. Operating Revenue 2017 2016

$ $

Trading

Contracts 560,979 498,806 Donations - 100

Sundry 18,338 1,586

579,317 500,492 Investment

Interest 16,852 20,391

Total Operating Revenue 596,169 520,883

2. Operating Expenses 2017 2016

$ $

Employee related costs 370,625 302,380 Costs relating to providing goods and services: Depreciation on Property, Plant and Equipment 22,014 21,344

Bad Debts - - Renting and Leasing Expenses 35,113 31,440 Other direct costs relating to service delivery 70,084 75,089

Other Expenses

Governance Expenses 7,193 8,140

Fees Paid to Auditors 3,900 4,515

Administration and overhead costs 45,783 46,125

Total Operating Expenses 554,712 489,033

3. Accounts Receivable 2017 2016

$ $

Trade Receivables and Sundry Debtors 44,009 43,910

Prepayments 5,951 1,440

Bank Interest accrued 4,726 4,108

Total Accounts Receivable and other debtors 54,686 49,458

4. Payables and Accruals 2017 2016

$ $

Current

Trade Creditors 8,075 21,359

Grants Received in Advance - -

Sundry Accruals 11,312 7,122

GST 6,386 8,742 Total Payables and accruals 25,773 37,223

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FINANCIAL STATEMENTS - continued...

Notes to the Financial Statements - continued...

for the year ended 30 June 2017

5. Property, Plant and 2017 Book 2017

Equipment Cost Acc Depn Value Depn

$ $ $ $

Leasehold Improvements 21,383 7,008 14,375 1,529

Computer Equipment 28,883 22,598 6,285 3,651

Computer Software 30,826 28,195 2,631 6,554

Furniture and Fittings 5,788 4,653 1,135 162

Plant & Equipment 968 6 963 6

Office Equipment 3,768 3,503 265 111

Motor Vehicles 63,394 38,523 24,870 10,001

155,010 104,486 50,524 22,014

$

Opening Net Book Value 58,525

Less: Depreciation Charge 22,014

Loss on Disposal - Assets disposed of -

Add: Gain on Disposal/Depn Recovered - Additions at cost 14,013

Assets not yet operational -

Closing Net Book Value 50,524

Property, Plant and 2016 Book 2016

Equipment Cost Acc Depn Value Depn

$ $ $ $

Leasehold Improvements 16,803 6,290 10,512 1,163

Computer Equipment 23,467 18,947 4,519 2,938

Computer Software 29,108 21,641 7,468 6,000

Furniture and Fittings 5,268 4,490 778 127

Plant & Equipment - - - - Office Equipment 3,768 3,392 376 111

Motor Vehicles 63,394 28,552 34,872 11,005

141,808 83,282 58,525 21,344

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FINANCIAL STATEMENTS - continued...

Notes to the Financial Statements - continued...

for the year ended 30 June 2017

6. Operating Leases 2017 2016

$ $

Premises

Up to 1 year 43,000 - 1 to 5 years 183,000 - 5 years plus 11,667 -

Whaioro Trust leases premises in Palmerston North and two premises in Levin. One of the premises leases for Levin is on a month by month arrangement.

Whaioro Trust has entered into a three year contract with Te Wana Trust Quality and Accreditation for $4,600 per annum which expires 30 June 2020.

7. Income Tax

Whaioro Trust is wholly exempt from New Zealand income tax having fully complied with all statutory conditions.

8. Related Parties

The following Trustees were also Trustees of MASH Trust during the year: D Barrett

S Mason

Whaioro Trust paid MASH Trust a management fee for carrying out accounting, ICT, administration and payroll duties on behalf of the Trust. The fee paid for the financial year ending 30 June 2017 was $42,000 (2016: $42,000).

Whaioro Trust also paid $22,400 to MASH Trust for rental of premises including carparks for the year ending 30 June 2017 (2016: $22,400). Whaioro Trust paid MASH Trust $4,820 for additional IT services in 2017 (2016: Nil).

9. Contingent Liabilities

There are no contingent liabilities as at 30 June 2017 (2016: previous legal claim has lapsed)

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AUDITOR’S REPORT

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AUDITOR’S REPORT

WHAIORO TRUST

P O Box 178

74 Grey Street

Palmerston North

Phone: (06) 354-0670