2023 ANNUAL REPORT
WHO WE ARE
WE ARE A NOT-FOR-PROFIT ASSOCIATION REPRESENTING MORE THAN 4,000 WATER PROFESSIONALS WHO ARE RESPONSIBLE FOR ENSURING SAFE, SUSTAINABLE AND SECURE WATER, SEWER AND STORMWATER SYSTEMS IN BC AND THE YUKON.
Our members work every day to keep our water systems clean and safe from source to tap to drain and back to the environment They include water and wastewater facility operators, utility managers, engineers, technicians and technologists, consultants, government policy and regulatory staff, backflow assembly testers and cross connection control specialists, researchers and suppliers
OUR VALUES
FUN
We create an atmosphere where contributions and successes are celebrated
We actively work with a diverse water community to provide meaningful opportunities to share skills and expertise INCLUSIVE
INFORMED
We are fact-based, objective and balanced in our approach
OUR MEMBERS DESCRIBE US AS
We are committed to the advancement and adoption of technology and practices to serve our members and protect public health and the environment INNOVATIVE
INTEGRITY
We are respectful, transparent, accountable, and fair, and we treat everyone as equals
PROFESSIONAL
INFORMED ESSENTIAL HELPFUL
ENGAGING
GOVERNANCE
THE BCWWA IS GOVERNED BY A BOARD OF ELEVEN MEMBERS THAT INCLUDE EIGHT ELECTED VOTING DIRECTORS AND THREE EX-OFFICIO NON-VOTING DIRECTORS. THE ROLE OF THE BOARD IS TO ESTABLISH THE “ENDS,” OR GOALS, DESCRIBING WHAT THE ORGANIZATION IS INTENDED TO ACHIEVE.
Daily operations of the organization are managed by a team of nine permanent staff led by a Chief Executive Officer The role of staff is to establish and execute operational strategies and actions that accomplish the organizations Ends, with support from the Associations committees The BCWWAs technical and program advisory committees are comprised of members who volunteer their time to assist staff in delivering the Associations programs and services
2023 – 2024 BOARD OF DIRECTORS
Mike Homenuke
President Kerr Wood Leidal Associates Ltd
Brianne Tenk
Secretary-Treasurer City of Victoria
David Houghton
Director AECOM
Keith Kohut
AWWA Director
Associated Engineering Ltd
Negin Tousi
Vice-President
David Nairne + Associates Ltd
Samira Harris
Director Michels Canada
Neal Carley
Director
Retired (formerly Metro Vancouver)
Randy
Craig WEF Delegate AECOM
Linda Parkinson
Past President
Metro Vancouver
Michelle Revesz
Director
City of Vancouver
Ted Molyneux
CWWA Director
Indigenous Services Canada
CEO'S MESSAGE
On behalf of the BC Water and Waste Association (BCWWA) staff, I am pleased to present the 2023 Annual Report This report provides members, stakeholders and the public with an overview of the organizations progress toward its goals and objectives as set out in the organizations strategic plan
In 2023, the BCWWA did well to adapt and respond to changes to its organizational structure while effectively answering the call to accommodate new initiatives, such as the diversity, equity and inclusion (DEI) work currently being carried out, or increased member offerings, such as coordinating and delivering four (4) significant member events in the Annual Conference, the Canadian Stormwater Conference, the Yukon Water & Wastewater Workshop and SCADA & IT Conference This speaks volumes to the calibre and resiliency of the staff here at the Association
Part of the changes to the organizational structure was the announcement of a new CEO I am very grateful to have been selected to the position, and I am looking forward to working with my staff, Board and members to continuously elevate the value proposition of the organization My priority coming in was to allow to support areas of organizational strength It became obvious to me that these areas were member education programs, our administration of the Cross Connection Control (CCC) program, member networking and member engagement
In 2023, all four of these areas experienced positive growth Whether it was the increased attendance and the number of classes offered within our education program, reaching out and engaging with our CCC community to strengthen BCWWAs role in CCC certification or delivering four in-person member networking events in the span of one year and rejuvenating and activating BCWWAs committees, we saw progress in all priority areas
For me, a leading priority is to ensure that the BCWWA can maintain that level of service provision while identifying other areas that will add to its value proposition The fact that we are embarking on a new strategic planning process to develop the Strategic Plan for 2025-2027 will soon guide our activities going forward
I am honoured to have joined a team whose passion for the sector is only matched by its members and member volunteers This makes for a dynamic combination and one that I am proud to be a part of I look forward to working with staff, the Board and members as we chart our path forward to continuous improvement in service delivery, enhance our role as a go-to organization for water professionals and amplify our voice in the broader conversations happening across the water sector
Lee Coonfer
Chief Executive Officer
PRESIDENT'S MESSAGE
As I look back on the past year, our Association has faced some challenges but there are also many accomplishments to celebrate It is thanks to the hard work and commitment of BCWWA staff, our Board of Directors, our many volunteers and, of course, the support of our members that we can look back on 2023 as a year of success in safeguarding public health and protecting our water environment Our membership numbers have risen to all-time highs, and our education programs are reaching more water professionals than ever before This, in the face of one of the most impactful years of climate-related events in recent memory, is where water plays a central role
Following our Annual General Meeting in April 2023, we returned to Penticton for our Annual Conference & Trade Show for the first time since 2018 Some of the highlights of the event included a panel discussion on the Future of Water facilitated by our affiliate organizations (AWWA, WEF and CWWA) and forums led by our Truth and Reconciliation Task Force
Just on the heels of the conference we announced the appointment of our new Chief Executive Officer, Lee Coonfer Lee came to us with a long history of work in government relations and non-profit organizations He wasted little time in getting us connected with several key provincial ministries and local municipal councillors, with whom weve been able to share some key information and feedback As part of water advocacy, we had the Are Our Water Systems at Risk? report updated to show how municipalities are preparing for infrastructure renewal, which was well-received by the Ministry of Municipal Affairs We also engaged with the Ministry of Housing to discuss concerns and opportunities in the effort to provide affordable housing in BC. These outreach activities are one way we can amplify the voices of our membership in addressing todays water issues.
We also had a very eventful second half of 2023 in hosting the Canadian Stormwater Conference, the Yukon Workshop and the SCADA & IT Conference We heard great feedback about these events which is a testament to our staff and volunteers that work tirelessly to bring value to members In addition, we hosted the AWWA Regional Meeting of Section Officers and held a two-day meeting with the Leadership Council to kick off our strategic planning process
As I look ahead to 2024, I am excited about our momentum and direction as an Association Our new strategic plan for 2025-2027 will be completed and it will plot our course for the next few years We look forward to integrating Diversity, Equity and Inclusion into our governance and activities to create more opportunities for members to feel welcomed and get involved The BCWWA will be the place where conversations that affect the water sector are convened
We will see much change in our Board as we elect three new Directors and appoint new WEF and AWWA Directors in 2024 However, I know we are in good hands with incoming BCWWA President Negin Tousi while I continue to support the Board as Past President I would like to thank my fellow Board members, the BCWWA management team and staff, as well as past Board members and Past Presidents for your support and dedication to water It has truly been an honour and a key career achievement for me to serve as President of the BCWWA I look forward to seeing many of you in Whistler for the 2024 BCWWA Annual Conference & Trade Show
OUR MISSION
TO CONNECT AND EMPOWER THE BC AND YUKON WATER SECTOR TO ADVOCATE FOR AND SAFEGUARD PUBLIC HEALTH AND THE ENVIRONMENT.
BCWWA IS GUIDED BY A STRATEGIC PLAN THAT OUTLINES THE FUTURE DIRECTION OF THE ASSOCIATION FROM 2022-2024. IT DESCRIBES OUR MISSION, PRIORITIES, DESIRED END RESULTS, AND HOW WE PLAN TO ACCOMPLISH THE DESIRED RESULTS.
3-YEAR PLAN: THE 4 ENDS
The water sector has an engaged network. The water sector has a competent and sustainable workforce. Leaders make informed decisions about water services. Leadership and innovation in the water sector are encouraged and promoted.
THE WATER SECTOR HAS AN ENGAGED NETWORK
THE BCWWA IS COMMITTED TO INCREASING ENGAGEMENT THROUGH COLLABORATION, NETWORKING AND THE SHARING OF KNOWLEDGE AND RESOURCES.
OUR MEMBERS
Our members are employed in a variety of jobs and occupations as water and wastewater facility operators, utility managers, engineers, technicians and technologists, consultants, government policy and regulatory staff, backflow assembly testers and cross connection control specialists, researchers, and suppliers
733
623
4,364
54
2,482 OPERATOR MEMBERS INDIVIDUAL MEMBERS
TOTAL MEMBERS
307
AWWA AFFILIATED MEMBERS STUDENT MEMBERS
84 SMALL SYSTEMS MEMBERS
CROSS CONNECTION CONTROL MEMBERS
81
WEF AFFILIATED MEMBERS
ELEVATING THE VOICE OF THE WATER SECTOR
THE BCWWA PROVIDES OPPORTUNITIES FOR MEMBERS TO VOLUNTEER AND PROVIDE LEADERSHIP ON COMMITTEES, COMMUNITIES AND GROUPS.
In 2023, The Truth and Reconciliation Task Force became a permanent program and membership advisory committee under the Reconciliation Committee. Green infrastructure became its own advisory committee, and the SCADA & IT Community of Practice was created to standardize its committee and community structure in other areas
The Drinking Water Committee acted in response to two regulatory response papers for submission to the Government of Canada
4
5
TECHNICAL ADVISORY COMMITTEES
Cross Connection Control, Drinking Water, SCADA & IT, Green Infrastructure
PROGRAM AND MEMBERSHIP ADVISORY COMMITTEES
Conference Planning, Cross Connection Control Education, Student Design Competition, Reconciliation, Young Professionals
VOLUNTEERS
BUILDING A STRONG NETWORK OF WATER PROFESSIONALS
COMMUNITIES OF PRACTICE ENABLE OUR MEMBERS TO BUILD THEIR NETWORK OF CONTACTS AND GET INVOLVED IN ISSUES THEY ARE PASSIONATE ABOUT.
The BCWWA began organizing free-for-members webinars covering timely topics related to the water sector that are brought forward by our community of practice leads Five webinars were hosted in 2023
COMMUNITIES OF PRACTICE
6 1
Drinking Water, Green Infrastructure x 2, Source Control, SCADA and IT, Wastewater Management
PARTICIPANTS
GROUP
Young Professional (YP)
FOSTERING STRONG CONNECTIONS TO PARTNER ORGANIZATIONS
THE BCWWA IS AFFILIATED WITH THE AMERICAN WATER WORKS ASSOCIATION (AWWA), THE WATER ENVIRONMENT FEDERATION (WEF) AND THE CANADIAN WATER & WASTEWATER ASSOCIATION (CWWA) THROUGH JOINT MEMBERSHIP AND BOARD RELATIONSHIPS.
Three ex-officio, non-voting BCWWA board directors provide important links to influential national and international associations that can help amplify and develop collaborative approaches to addressing issues of concern to our members in BC and the Yukon
In 2023, this included the BCWWA taking active roles on the Canadian Affairs Committees for both AWWA and WEF, attending affiliate conferences and involving affiliates in annual conference programming
We continue to work closely with the AWWA Canadian Affairs Council to update the Memorandum of Understanding regarding the Cross Connection Control certification program COO Marian Hands attended a section meeting to move this initiative forward
In advocacy areas, the BCWWA was not able to reach a satisfactory conclusion to the EOCP CCC matter On the government relations front, the BCWWA was able to engage the Minister of Housing’s staff to communicate concerns with Bill 44 hold an introductory meeting with the Minister of Municipal Affairs
END 2
BC AND THE YUKON HAVE A COMPETENT AND SUSTAINABLE WATER SECTOR WORKFORCE
FACILITATING THE EXCHANGE OF KNOWLEDGE
THE BCWWA DELIVERS PROFESSIONAL DEVELOPMENT EVENTS AIMED AT SHARING KNOWLEDGE AND PROVIDING OPPORTUNITIES TO BUILD INDUSTRY NETWORKS.
2023 ANNUAL CONFERENCE & TRADE SHOW PENTICTON, BC
1,039 187
PEOPLE ATTENDED
DELEGATE SATISFACTION
EXHIBITOR SATISFACTION
EXHIBITING ORGANIZATIONS
OF DELEGATES INDICATED THE EVENT INCREASED THEIR KNOWLEDGE
OF DELEGATES ARE WILLING TO RECOMMEND THE CONFERENCE TO OTHERS
PROFESSIONAL DEVELOPMENT EVENTS
In 2023, the BCWWA hosted three fall events in addition to the Annual Conference. The Canadian Stormwater Conference was held in September, the Yukon Workshop was held in October, and the SCADA & IT Conference was held in November
The BC Section hosted the AWWA Regional Meeting of Section Officers (RMSO) in October
88%
EVENTS DELIVERED
PEOPLE ATTENDED SATISFACTION
ATTENDEES ARE WILLING TO RECOMMEND THE EVENTS TO OTHERS
ATTENDEES INDICATED THE EVENTS INCREASED THEIR KNOWLEDGE
DELIVERING EDUCATION AND TRAINING TO THE WATER COMMUNITY
OUR EDUCATION PROGRAMS ARE AVAILABLE IN ONLINE AND VIRTUAL CLASSROOMS, CUSTOM REQUESTED AND ON-DEMAND FORMATS. BCWWA PROVIDES BOTH OPERATOR-FOCUSED AND INTERPROFESSIONAL EDUCATIONAL OFFERINGS.
We continue to partner with third-party training providers to increase the selection of courses BCWWA is able to offer Ongoing relationships with other jurisdictions, such as Atlantic Canada Water & Wastewater Association (ACWWA) and Manitoba Water & Wastewater Association (MWWA), continue to expand training opportunities and bolster our student base
During the second half of 2023, the BCWWA delivered three custom training courses to three new clients, for a total of 17 custom training courses completed
108
CLASSES DELIVERED
1,341 95%
STUDENTS
STUDENT SATISFACTION
STUDENTS ARE WILLING TO RECOMMEND BCWWA CLASSES TO OTHERS 91% 92%
STUDENTS INDICATED THE CLASSES INCREASED THEIR KNOWLEDGE
CONTINUED COMMITMENT TO CROSS CONNECTION CONTROL
THE BCWWA IS THE ADMINISTRATIVE BODY FOR VOLUNTARY CROSS CONNECTION CONTROL (CCC) BACKFLOW ASSEMBLY TESTER CERTIFICATION IN BC AND THE YUKON, DELIVERING MORE THAN 80+ EXAMS EACH YEAR.
In 2023, the technical and education CCC committees collaborated on providing feedback to the Canadian Standards Association (CSA) regarding proposed changes to the Backflow regulations Additionally, the Education Committee finalized requirements for new accredited training institutions (ATIs) and a process for reviewing new ATIs BCWWA sent two representatives to the National CCC Committee Annual Meeting in Halifax
The BCWWA provides real-time confirmation of Backflow Testers for all CCC Community program administrators
CCC STUDENTS
EXAMS DELIVERED
SUPPORTING
WORKFORCE
COMMUNITIES WITH CCC PROGRAMS
A COLLABORATIVE FRAMEWORK FOR A SUSTAINABLE
THE BCWWA MAINTAINS AN ACTIVE JOB BOARD ON THE WEBSITE AS A MEANS OF CONNECTING HIRING ORGANIZATIONS WITH QUALIFIED APPLICANTS.
END 3
LEADERS MAKE INFORMED DECISIONS ABOUT WATER SERVICES
COMMUNICATING WITH OUR MEMBERS
ENSURING OUR MEMBERS REMAIN WELL-INFORMED ABOUT INDUSTRY NEWS, THE BCWWA PROVIDES REGULAR COMMUNICATIONS TO MEMBERS THROUGH THE QUARTERLY PUBLICATION OF WATERMARK MAGAZINE, OUR E-NEWSLETTER PROGRAM AND OUR THREE SOCIAL MEDIA ACCOUNTS.
4
PRINT EDITIONS OF WATERMARK MAGAZINE
1
PRINT EDITION OF THE 2023 MEMBERSHIP & BUYER’S GUIDE
3,664
ACTIVE SUBSCRIBERS TO WATERMARK MAGAZINE
2,893
ACTIVE SUBSCRIBERS TO MEMBERSHIP & BUYER’S GUIDE
CONTRIBUTING TO INDUSTRY KNOWLEDGE AND AWARENESS
The BCWWA continues to engage members on industry report releases, member networking opportunities and DEI and Truth & Reconciliation initiatives. There is also ongoing work to identify opportunities for government relations and to amplify the work of BCWWA through strategic channels, like social media, advertising, and industry connections
In 2023, the Federation of Canadian Municipalities (FCM) infrastructure project was implemented to build research and awareness around BC’s municipal water systems to help municipalities make informed decisions about water services The report’s findings were published in August and three subsequent workshop cohorts were held in the fall
2,808 1,495
WATERLINE E-NEWS DISTRIBUTION
EDUCATION & EVENTS E-NEWS DISTRIBUTION
2,633
LINKEDIN FOLLOWERS
WATERLINE E-NEWS OPEN RATE 52%
EDUCATION & EVENTS E-NEWS OPEN RATE 48%
X/TWITTER FOLLOWERS
1,603 FACEBOOK FOLLOWERS
627
ARE OUR WATER SYSTEMS AT RISK? ASSESSING THE FINANCIAL SUSTAINABILITY OF BC'S MUNICIPAL WATER SYSTEMS - 2023 UPDATE
BUILDING CAPACITY WITH SMALL SYSTEMS OWNERS
CAPACITY-BUILDING EDUCATION TO SUPPORT SMALL WATER PURVEYORS IN DEVELOPING LONG-TERM SUSTAINABILITY.
The following “Taking Care of Your Small Water System” workshops were offered free to small water systems purveyors and their teams:
Interior Health (January 2023)
Northern Health (February 2023)
Island Health (March 2023)
BC SMALL WATER SYSTEMS COMMUNITY NETWORK
THE COMMUNITY NETWORK PLATFORM PROVIDES A PLACE FOR SMALL WATER PURVEYORS AND THEIR TEAMS TO FIND RESOURCES AND CONNECT WITH THEIR PEERS AND SUPPORTERS.
The BC Small Water Systems Community Network continues to thrive with over 400 members The network is accessible to members, supporters and purveyors via a free website with a member directory, discussion forums, articles, resources, and community news area Members can communicate through an internal messaging system
Staff continue to provide support and programming for Community Network members, including Coffee with Your Community, surveys and Weekly Digests
LEADERSHIP
AND
INNOVATION IS FOSTERED WITHIN THE WATER COMMUNITY END 4
SUPPORTING EMERGING TALENT IN THE WATER SECTOR
THE STUDENT DESIGN COMPETITION IS AN OPPORTUNITY FOR STUDENTS INTERESTED IN PURSUING A CAREER IN WATER AND WASTEWATER ENGINEERING AND SCIENCES TO GAIN REAL-WORLD EXPERIENCE.
In the tenth year of competition, the 2023 Student Design Competition partnered with the City of Kelowna to address the real-world issue of landfill leachate discharge in wastewater collection and treatment while also looking for innovative solutions to address future challenges with per- and polyfluoroalkyl substances (PFAS).
Team Source Water Solutions, comprised of Victor Pham (team leader), Kate Alexander, Waverly Seale, Mark Peralta, Atoussa Farboud, and Christopher Tang from the University of British Columbia, won the BCWWA Student Design Competition and was presented with an award at the BCWWA Annual Conference & Trade Show in May 2023 The winning team also competed internationally at the Water Environment Federation’s Technical Exhibition and Conference (WEFTEC) Student Design Competition in Chicago, Illinois, in September 2023
RECOGNIZING EXCELLENCE IN THE WATER SECTOR
OUR ANNUAL AWARDS PROGRAM RECOGNIZES INDIVIDUALS AND GROUPS/ORGANIZATIONS FOR THEIR OUTSTANDING ACHIEVEMENTS IN THE WATER AND WASTEWATER INDUSTRY AND FOR THE COMMITMENT AND SUPPORT THEY PROVIDE TO THE BCWWA.
2023 AWARD RECIPIENTS
OUTSTANDING CONTRIBUTION TO THE BCWWA
STANLEY S. COPP AWARD
Siobhan Robinson, Kerr Wood Leidal
EXTRAORDINARY SERVICE TO A WEF MEMBER ASSOCIATION WEF BEDELL AWARD
Randy Craig, AECOM
EXCELLENCE IN THE WATER AND WASTE INDUSTRY
VICTOR M. TERRY OPERATOR AWARD
Gary Marsden, City of Penticton
AWWA
GEORGE WARREN FULLER AWARD
Keith Kohut, Associated Engineering
David Main, AECOM
OUTSTANDING CONTRIBUTION TO THE BCWWA YOUNG PROFESSIONALS AWARD
Sylvia Woolley, Associated Engineering
Jessica LeNoble, Kerr Wood Leidal
ORGANIZATIONAL DEVELOPMENT
ENSURING SUFFICIENT
FINANCIAL AND HUMAN RESOURCES TO FULFILL OUR MISSION
CONTINUOUS IMPROVEMENT OF SERVICE DELIVERY AND PROGRAMMING TO SUPPORT A DIVERSE WATER COMMUNITY
In 2023, the BCWWA team worked to maintain its high-quality programming and service delivery This included delivering educational programming, administering certification processes and coordinating four key events while supporting the momentum behind newly released industry reports, professional development activities and strategic planning into 2024
2023 BCWWA STAFF
Lee Coonfer
Chief Executive Officer
Corry Wong
Cross Connection
Control & IT Coordinator
Larissa Fellows
Member Services Coordinator
Marian Hands
Chief Operating Officer/Interim
Chief Executive Officer
Janette Blahova
Event & Sponsorship Specialist
Gagan Dhaliwal
Program Support Coordinator
Jennifer Thorne
Finance Manager
Sarah Pratt
Marketing & Communication Specialist
Katie Patrao
Event Coordinator
Deborah Vance
Executive Assistant
Sarita Gautam
Education Specialist
Brayden Hu/ Echo Chen
Marketing & Communications Co-op
Angelene Fellows
Member Engagement Coordinator
Claire Ross
Community Engagement Specialist – Small Water Systems
Cassie Drieschner/ Khadija Akbar
Marketing & Communications Co-op - Small Water Systems
FOR THE YEAR ENDED DECEMBER 31, 2023
BRITISH COLUMBIA WATER & WASTE ASSOCIATION
Financial Statements
December 31, 2023
INDEPENDENT AUDITOR'S REPORT
To the Members of British Columbia Water & Waste Association
Report on the Financial Statements
Opinion
We have audited the financial statements of British Columbia Water & Waste Association (the "Association"), which comprise the statement of financial position as at December 31, 2023, and the statements of changes in net assets, operations 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 December 31, 2023, and the results of its operations and cash flows for the year then ended in accordance with Canadian accounting standards for not-for-profit organizations (ASNPO)
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 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.
Other Information
Management is responsible for the other information. The other information comprises the information, other than the financial statements and our auditor's report thereon.
Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
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 ASNPO, 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. (continues)
Independent Auditor's Report to the Members of British Columbia Water & Waste Association (continued)
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.
Report on Other Legal and Regulatory Requirements
As required by the Societies Act of British Columbia, we report that, in our opinion, the accounting policies applied in preparing and presenting the financial statements in accordance with Canadian Accountin profit Organizations have been applied on a basis consistent with that of the preceding year.
Burnaby, British Columbia March 5, 2024
gppp ountin Standards for Not-foryear.
Chartered Professional Accountants
BRITISH COLUMBIA WATER & WASTE ASSOCIATION
Statement of Financial Position
December 31, 2023
ASSETS
LIABILITIES AND NET ASSETS CURRENT
LEASE COMMITMENTS (Note 11) CONTRACTUAL OBLIGATIONS (Note 12)
APPROVED ON BEHALF OF THE BOARD
1,400,550 $2,006,503 $1,974,286
Statement of Changes in Net Assets
Year Ended December 31, 2023
BRITISH COLUMBIA WATER & WASTE ASSOCIATION
Year Ended December 31, 2023
REVENUE
Statement of Cash Flows
Year Ended December 31, 2023
ACTIVITIES
ACTIVITIES
BRITISH COLUMBIA WATER & WASTE ASSOCIATION
Notes to Financial Statements
Year Ended December 31, 2023
1.PURPOSE OF THE ASSOCIATION
The British Columbia Water & Waste Association (the "Association") is a not-for-profit organization incorporated pursuant to the Societies Act of British Columbia on May 3, 1978, for furthering technical interest and education in water and waste water resources. As a not-for-profit organization, it is not subject to income taxes under section 149(1)(l) of the Income Tax Act. The Association's mission statement is to connect and empower the BC and Yukon water sector to advocate for and safeguard public health and the environment.
2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of presentation
The financial statements were prepared by management in accordance with Canadian accounting standards for not-for-profit organizations ("ASNPO").
Revenue recognition
The Association follows the deferral method of accounting for contributions.
Externally restricted contributions, including grants, are recognized as revenue in the year in which the related expenses are incurred. Externally restricted amounts can only be used for purposes designated by the contributor.
Unrestricted contributions, including grants, are recognized when received or receivable if the amount to be received can be reasonably estimated and collection is reasonably assured.
Membership dues are recognized as revenue over the term of the respective memberships. Amounts received in advance are presented as deferred revenue on the Statement of Financial Position.
Fees and sponsorships for professional development programs, including conferences, courses, workshops and seminars, are recognized as revenue when the program event or course is held or when the services are rendered. Amounts received in advance are presented as deferred revenue on the Statement of Financial Position.
Fees for research and resources, including advertising, are recognized as revenue when the related services are rendered.
Interest income is recognized when earned on an accrual basis.
Cloud computing arrangements
The Association has applied AcG-20 Customer’s Accounting for Cloud Computing Arrangements in the current year. No adjustments to the current or prior year were required after retrospectively implementing the new presentation and disclosure requirements. The Association applies the simplification approach to its cloud computing arrangements whereby all costs are expensed in the year in which the supply of services is provided. During the year $89,596 (2022 - $73,039) of these services were expensed and are included in general and administrative expenses, with a portion allocated to other programs as detailed in Note 15.
(continues)
BRITISH COLUMBIA WATER & WASTE ASSOCIATION
Notes to Financial Statements
Year Ended December 31, 2023
2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(continued)
Financial instruments
All financial instruments are initially recorded at their fair market value. Publicly traded financial instruments quoted in an active market are subsequently measured at fair value with any unrealized gains or losses and transaction costs recognized in net excess of revenue over expenses. All other financial instruments are adjusted for any transaction costs incurred on acquisition and are subsequently measured at their amortized cost. Financial instrument impairments and impairment reversals are recognized when incurred in net excess of revenue over expenses.
Cash and cash equivalents
Any term deposits or similar contractual instruments that are cashable and have a maturity term of three months or less are classified as cash equivalents.
Investments
Investments consist of guaranteed investment certificates that bear interest rates ranging from 4.65% - 4.80% per annum and have maturity dates ranging from September 18, 2024 to October 15, 2025. These investments have been classified as long term assets as they will be held and reinvested to satisfy future obligations of the Association that may arise as a result of applying internally restricted reserves (Note 10) against related expenses. Interest receivable is presented separately from the carrying value of investments on the Statement of Financial Position.
Capital assets
Capital assets are stated at cost or deemed cost less accumulated amortization and are amortized over their estimated useful lives on a straight-line basis at the following rates:
Computer equipment3 years
Furniture and fixtures5 years
Equipment under capital lease4 years
Intangible assets
Intangible assets are stated at cost less accumulated amortization, with any impairment in the longterm service potential to the Association recognized immediately in net excess of revenue over expenses. The AMS software and related additions are being amortized on a straight-line basis over their estimated useful lives of between three - five years.
Inventory
Inventory consists of operator education manuals, which are valued at the lower of cost and net realizable value, with the cost being determined on a first-in, first-out basis. The total cost of inventory sold during the year was $4,672 (2022 - $3,855) and is included in Education on the Statement of Operations.
Contributed services and materials
Volunteers contribute their time to assist the Association in carrying out its service delivery and governance activities. Due to the difficulty in determining their fair value, contributed services and materials are not recognized in the financial statements.
BRITISH COLUMBIA WATER & WASTE ASSOCIATION
Notes to Financial Statements
Year Ended December 31, 2023
2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(continued)
Foreign currency translation
All monetary assets and liabilities of operations denominated in currencies other than Canadian dollars have been translated into Canadian dollars at the rate of exchange in effect at the Statement of Financial Position date. Non-monetary items are translated at historical exchange rates, unless such items are carried at market, in which case they are translated at the rate of exchange in effect at the Statement of Financial Position date. The translation of assets and liabilities resulted in a loss of $4,463 (2022 - gain of $19,234) and is reflected in general and administrative expenses on the Statement of Operations.
Revenue and expense accounts are translated using a monthly average rate of exchange.
Allocation of expenses
The Association classifies its expenses by function, including its general and administrative expenses incurred with respect to administration of programs. The Association allocates the expenses proportionately annually based upon the estimated staff time and direct costs related to each program.
General and administrative expenses includes wages and benefits, recruiting and professional development, occupancy costs, information technology, office and telephone, printing and marketing, and amortization. The allocation of these expenses to the various programs is detailed in Note 15.
Measurement uncertainty
The preparation of financial statements in conformity with Canadian accounting standards for notfor-profit organizations requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the period. Actual results could differ from those estimates. Material uncertainties involving management estimates include the determination of amounts to recognize as grant revenue when calculating the stages of completion for specified milestones, and the allocation of general and administrative expenses to various programs.
The general and administrative expense allocations for wages and benefits are based on management's best estimates of the employee time spent on certain programs using evaluation of the program outputs as well as discussion with staff. The resulting staff utilization rates are also applied to the other allocated expenses on the basis that those costs are incurred to support staff work efforts and therefore are expended in a similar weighting. The determination of these utilization rates is subject to significant judgment by management and staff that results in a high degree of measurement uncertainty.
3.CREDIT FACILITY
The Association has an unsecured credit facility with Toronto Dominion Bank in the form of a credit card, up to an amount of $10,000. The credit facility bears interest at 19.99% per annum on overdue balances.
BRITISH COLUMBIA WATER & WASTE ASSOCIATION
Notes to Financial Statements
Year Ended December 31, 2023
4.CAPITAL ASSETS
Net book Net book Cost amortization value value
equipment$46,812 $35,206 $11,606 $15,121
and fixtures44,234 44,234 - 6,992
under capital lease10,841 10,841 -$101,887 $90,281 $11,606 $22,113
Amortization expense related to capital assets for the year of $16,561 (2022 - $15,382) is included in general and administrative expenses on the Statement of Operations.
5.INTANGIBLE ASSETS
Management System ("AMS") software$57,250 $29,442 $27,808 $39,650
Amortization expense related to intangible assets for the year of $11,842 (2022 - $9,600) is included in general and administrative expenses on the Statement of Operations.
6. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
$84,217 $111,564
BRITISH COLUMBIA WATER & WASTE ASSOCIATION
Year Ended December 31, 2023
7. DEFERRED REVENUE
* The sublease tenant's rental deposit was applied to the January 2024 rent and so is presented as a current liability. The rental deposit for last month's rent is presented separately as long term on the Statement of Financial Position.
8.DEFERRED CONTRIBUTIONS
Deferred contributions represent unspent externally restricted contributions for various projects. Opening balance Received or receivable Recognized as revenue Closing balance
BRITISH COLUMBIA WATER & WASTE ASSOCIATION
Notes to Financial Statements
Year Ended December 31, 2023
9.RELATED PARTY TRANSACTIONS AND BALANCES
The following is a summary of the Association's related party transactions:
Related party transactions
British Columbia Section of the American Water Works Association (BC Section of AWWA) (5 of the 6 board members also serve on the Association's board to ensure adequate representation of its operating interests) Research and resources revenue - rebates (WITAF and government affairs)
and
expenses (contributions to BC Section of AWWA)
These transactions are in the normal course of operations and are measured at the exchange amount, which is the amount of consideration established and agreed to by the related parties.
Due from related party
Current portion due from related party Due
As the balance is normally settled shortly after year-end and the Association has the power through its board representation to facilitate timely repayment, the balance is classified as a current asset on the Statement of Financial Position.
10.INTERNALLY RESTRICTED NET ASSETS
$1,132,000 $- $1,132,000
BRITISH COLUMBIA WATER & WASTE ASSOCIATION
Notes to Financial Statements
Year Ended December 31, 2023
11.LEASE COMMITMENTS
The Association has committed to an office lease running from November 1, 2018 to September 30, 2026 that was expanded in 2023 to include a second unit from December 1, 2023 to October 31, 2026.
The original lease for 247-4299 Canada Way includes a base rent of $4,755 per month totalling $354,043 for the remainder of the lease term, plus estimated operating expenses and property taxes of $5,450 per month in 2024 that will increase annually each year. This unit is currently being subleased to another organization for the remainder of the term at the same rates. The expansion to the lease for 215-4259 Canada Way includes an average base rent of $2,608 per month totalling $169,419 for the remainder of the lease term, plus estimated operating expenses and property taxes of $2,286 per month in 2024 that will increase annually each year.
Future minimum payments, before applicable GST, are anticipated to be as follows:
$523,462
The related lease expense has been recognized on a straight-line basis over the term of the lease, resulting in a lease payable balance of $23,701 (2022 - $27,365), of which the current portion of $6,194 (2022 - $4,703) is included in accounts payable and accrued liabilities (Note 6), and the remaining $17,507 (2022 - $22,662) balance is a long term liability.
12. CONTRACTUAL OBLIGATIONS
The Association has entered into the following contracts that involve obligations and commitments not normally inherent in the everyday operating activities, including grant projects and significant outlays for services not expected to recur annually:
In1Touch - AMS support for Small Water Systems project $18,000 Canadian Equality Consulting - DEI project 17,397
$35,397
13. REMUNERATION DISCLOSURE
In accordance with the Societies Act of British Columbia, the Association is required to disclose that there were four individuals and persons under a contract for services that each exceeded $75,000 of annual remuneration and were paid a total sum of $373,224.
BRITISH COLUMBIA WATER & WASTE ASSOCIATION
Notes to Financial Statements
Year Ended December 31, 2023
14. AFFILIATED ORGANIZATIONS
While the Association is an independent legal entity, the Association maintains strong ties to the American Water Works Association ("AWWA") and the Water Environment Federation ("WEF") whereby BC and Yukon-based members of AWWA and WEF are recognized as members of the Association.
The Association has a services agreement with the BC Section of AWWA and maintains exofficio/non-voting positions for both affiliated organizations on the BCWWA Board of Directors. The Association receives a portion of membership dues from both affiliated organizations, as well as a Water Industry Technical Action Fund (WITAF) rebate from AWWA to support projects, studies, analyses, reports and presentations in support of the Association’s government advocacy and research programs.
Transactions with the AWWA are administered through the BC Section of AWWA and are disclosed in Note 9, while all other transactions with affiliated organizations are presented below:
15. ALLOCATION OF EXPENSES
The Association proportionately allocates general and administrative expenses to each of the programs as follows:
BRITISH COLUMBIA WATER & WASTE ASSOCIATION
Notes to Financial Statements
Year Ended December 31, 2023
16.FINANCIAL INSTRUMENTS RISKS
Credit risk
Credit risk arises from the potential that a counter party will fail to perform its obligations. The Association is exposed to credit risk for its grants receivable, cash and cash equivalents and investments. Exposures to credit risk and significant changes to the risk exposure from the prior year are as follows:
Grants receivable has increased 100% from the previous year serving to increase the exposure to credit risk for the Association. The majority of the grants receivable are from government authorities or else organizations funded by government authorities that have paid all previous requested payments, serving to reduce the credit risk. Grants receivable are due from three different grantors, resulting in a concentration of credit risk.
Cash and cash equivalents held at year-end exceed the amounts covered by the Canadian Deposit Insurance Corporation, serving to increase credit risk. The Association mitigates this risk by depositing their cash and cash equivalents with large, high quality financial institutions
Investments consist solely of guaranteed investment certificates held through one investment broker that exceed the Canadian Investor Protection Fund’s threshold of up to $1,000,000, resulting in a concentration of credit risk. Therefore, any financial difficulties encountered by the broker or unfavourable investment decisions could adversely affect the collectability and valuation of the investments.
Currency risk
Currency risk is the risk that the Association’s fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates due to volatility caused by external factors. The Association is exposed to currency risk and its effect on the exchange gain or loss for the year on cash held in its U.S. dollar bank account, which at year-end was $31,854 USD (2022$137,272 USD).